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2022-04-05-accounts

Charity number: 1074992

CAMBRIDGESHIRE POLICE

SHRIEVALTY TRUST

ACCOUNTS FOR THE YEAR ENDED

5[TH] APRIL 2022

CAMBRIDGESHIRE POLICE SHRIEVALTY TRUST
CONTENTS
Page
Reference and Administrative Details 1
Annual Report of the Trustees 2 – 11
Auditor’s Report 12 – 14
Statement of Financial Activities 15
Balance Sheet 16
Notes to the Accounts 17 – 25

CAMBRIDGESHIRE POLICE SHRIEVALTY TRUST

REFERENCE AND ADMINISTRATIVE DETAILS

Trustees

Mrs J Pearson OBE, DL, Chairman B Damazer Esq JP DL, Vice Lord-Lieutenant R Pemberton Esq DL Capt V Lucas RN DL R Barnwell DL N Dean Esq Chief Constable Dr A Harter CBE DL HH N McKittrick DL Mrs S Hughes JP Mrs C Bewes Mrs L Fairbrother Mrs J Crompton

Charity registered number

1074992

Address

Yaxley Police House 1 Queen Street Cambridgeshire PE7 3JE

Bankers

CAF Bank 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4TA

Barclays Bank PLC 1 Market Hill Huntingdon Cambridgeshire PE29 3AE

Auditors

Whitings LLP Chartered Accountants & Business Advisers 108 High Street Ramsey PE26 1BS

Page 1

CAMBRIDGESHIRE POLICE SHRIEVALTY TRUST

ANNUAL REPORT OF THE TRUSTEES

The Trustees present their report and account for the year ended 5[th] April 2022.

Constitution

The Charity was created by a Trust Deed dated 25[th] February 1999.

Objectives and Activities

The main objects of the Charity are to promote for the public benefit, the prevention of crime and the protection of people and property criminal acts and the advancement of education for the public benefit in all matter relating to crime prevention, road safety, the prevention of accidents generally, personal safety, alcohol, drug, solvent and other substance abuse of any matters affecting crime and safety in the community that improves the quality of life of communities. These objectives are achieved by operating The Cambridgeshire Bobby Scheme.

Recruitment and Appointment of Trustees

New Trustees are recruited on the basis that they either, represent the beneficiaries of the work of the Trust; are or have been High Sheriff of Cambridgeshire; or represent the Cambridgeshire Constabulary. The work of the Trust is such that the Trustees do not need to receive any specialised awareness training but keep themselves informed by reference to Charity Commission circulars, expert individuals and relevant published reports.

Risk Management

The Trust has a published investment policy and financial risk management is undertaken by a sub-committee of three Trustees.

Risk Management is an essential element of all operational plans and a full business analysis is prepared for consideration by Trustees prior to major purchases or developmental expenditure.

Health and Safety Risk Assessments are undertaken in relation to all the key activities of the Trust and each is reviewed periodically. The Trust insurance company has provided direct support to this process and, additionally, a consultant was engaged to report on every aspect of Trust activity.

Public Benefit

The Trustees have had regard to the guidance issued by the Charity Commission on public benefit and are satisfied that all of the activities undertaken by the Charity in pursuance of its objectives are for the benefit of the public.

Page 2

CAMBRIDGESHIRE POLICE SHRIEVALTY TRUST

ANNUAL REPORT OF THE TRUSTEES (continued)

Operation Review and Future Developments

APRIL 2021-2022

The Bobby Scheme has performed exceptionally well during the Covid pandemic.

Elderly figures and DV figures combined showed that the Scheme supported 1,371 households, 746 children under the age of 18 and 81 others living in these homes affected by crime. In addition the BS supported 339 residents for the Safer Streets project, making a total of 2,537 people.

Further demographic information is produced by the Trust for the Ministry of Justice, the Office of the Police and Crime Commissioner, Local Authorities and other Trust funders and stakeholders, this information has an emphasis on ethnicity, marital status and employment status etc.

A presentation was given to the Peterborough Magistrates, IDVA service showcasing how well the Scheme worked during the pandemic and the number of different victims supported.

Safer Streets – a crime prevention project within the CB4 and CB5 (high crime) areas of Cambridge. The BS was successful in a bid to work with Cambs Constabulary on this project, which should have began in September 2020 but was deferred to January 2022, the BS installed devices and Ring doorbells to residents homes and gave out security packs in this area, all equipment and devices was supplied by Cambs Police. The service was free to those living in CB areas identified by CC and a target of 200 homes was set from which to benefit from the project. Feedback so far has been positive. The Trust Manager has appeared on Radio Cambs talking about crime prevention and promoting the Scheme and carried out some Zoom talks. The website and Facebook are regularly updated and a Google Translate button has been added. It was noted that translators accompany on visits where required, and stringent information gathering now shows the Scheme is working effectively with different groups.

The Scheme is now fitting Ring video doorbells as a regular devices for DA victims.

Continued partnership working with Peterborough & Cambridgeshire Against Scams Partnership to create awareness around latest scams, sign posting & supporting victims on any scam related issues. Continued monthly website updates including local information and crime prevention details, scam alerts and good news stories and feedback.

The whole Bobby Scheme team recently undertook DV training via Zoom with a member of the IDVA service.

A visit to the Wiltshire Bobby Scheme to review their working methods and practices and share information and ideas was undertaken.

Page 3

CAMBRIDGESHIRE POLICE SHRIEVALTY TRUST

ANNUAL REPORT OF THE TRUSTEES (continued)

Operation Review and Future Developments (continued)

In making visits to the elderly and vulnerable, consideration is to be considered in other areas affecting these communities: Pet crime might be an area the Scheme could become involved in. Trussell Trust – another scheme that could be link up with, to check some vulnerable people have enough food in their cupboards when we visit. Collaborative fundraising with other Schemes is to be considered, in these difficult times going round the counties to share ideas is vital.

Cybercrime appears to be a growing problem, and other Schemes offer 1 to 1 computer training via volunteers, who visit vulnerable clients and teach them how to stay safe on-line. It has been suggested this is something the Scheme could offer with prevention being the key.

Now that the relaxation of Covid rules allows community visits it is intended to re-introduce community talks, it is also felt that promotion of the Scheme within the local community, such as at doctor's surgeries will help to raise awareness of the Scheme. Locations must be considered to maximise the impact of existing resources.

It is felt now is the opportune time to broaden the Scheme's projects to support the Cambs Police Prevention Strategy, and would enable the Scheme to include younger people in its remit.

The Trustees were all in agreement with the plan to employ a third bobby with an increased remit.

It was reported that Mrs Jennifer Crompton will become High Sheriff in April 2022 and join the board of Trustees.

Page 4

CAMBRIDGESHIRE POLICE SHRIEVALTY TRUST

ANNUAL REPORT OF THE TRUSTEES (continued)

Page 5

CAMBRIDGESHIRE POLICE SHRIEVALTY TRUST

ANNUAL REPORT OF THE TRUSTEES (continued)

DATA & OUTCOMES

Total properties where no works were Total properties where works completed but Estimate of doors knocked were completed residents were spoken to 227 14 339

WHAT WENT WELL

The residents were of a varied demographics consisting of elderly, students, BAME. Group talk was very well received. The Bobby Scheme was very well received with only 1 person being rude and negative. Residents were generally surprised and positive that the 'Police' were making time & engaging with the community in this way. We received several call backs to residents that were not home but left a leaflet to go back at a mutually convenient time. All residents were surprised this service was of no charge to them, we feel had there been a charge the uptake would have been far less.

IMPROVEMENTS

There was an issue with the original video doorbells, however this was soon rectified with a superior product and residents that were not happy were re-visited. We began the project later than anticipated which may have had a detrimental effective on the Bobby Scheme, fortunately we were able to deliver over and above our original agreed input. The receipt of referrals from Cambridgeshire Constabulary were very slow, however this was down to unforeseen circumstances (Covid).

Page 6

CAMBRIDGESHIRE POLICE SHRIEVALTY TRUST

ANNUAL REPORT OF THE TRUSTEES (continued)

DV'S NUMBER OF
HOMES VISITED		 NUMBER OF CHILDREN
UNDER 18 LIVING IN THE
HOME		 TOTAL NUMBER OF
ADULTS & CHILDREN
LIVING IN THE HOME
Q1
Q2
Q3
Q4		 114
120
150
111		 167
199
210
170		 297
346
384
295
TOTALS 495 746 1322
128 DISENGAGED REFERRALS
623 ALL REFERRALS MADE TO
BS
LOCATIONS OF THE 495 HOMES VISITED
PETERBOROUGH 145
CAMBS CITY 108
EAST CAMBS 47
SOUTH CAMBS 45
HUNTS 90
FENLAND 60

NUMBER OF IMPROVED 494 OUTCOMES NUMBER OF NO CHANGE 1 OUTCOMES NUMBER OF DETERIORATED 0 OUTCOMES

Page 7

CAMBRIDGESHIRE POLICE SHRIEVALTY TRUST

ANNUAL REPORT OF THE TRUSTEES (continued)

ELDERLY
LOCATIONS		 P'Boro
Cambs
City
East
Cambs
South
Cambs
Hunts
Fenland
NOT
KNOWN
Q1
Q2
Q3
**Q4 **		 28
20
15
14
25
21
12
32
22
10
25
19
12
62
26
36
13
41
25
18
25
40
37
9
29
28
21
0
TOTALS 126
115
47
109
97
72
99
NUMBER OF IMPROVED OUTCOMES 652
NUMBER OF NO CHANGE OUTCOMES 1
NUMBER OF DETERIORATED OUTCOMES 1

Page 8

CAMBRIDGESHIRE POLICE SHRIEVALTY TRUST

ANNUAL REPORT OF THE TRUSTEES (continued)

Feedback & Case Studies from Domestic Abuse Victims

Thank you for coming I can sleep now after 3 weeks.’ ‘Peace of mind has been given’

‘This service has helped make me safer in my home.’ ‘Will feel more comfortable with these items in place’.

‘I am very happy to receive alarms & I feel much safer after receiving alarms.’

‘I feel a lot safer with the measures in place and secure.’

‘I am suffering with anxiety due to previous life experiences having the equipment provided by the BS has made me feel secure I'm hoping this will help me relax more I’m very happy that I know there is equipment in place towards keeping me and my children safe and secure.’

‘Victim feels much safer in her own home. She finally feels protected and reassured.’

‘Thank you for your help, really quickly dealt with’

CASE STUDY

CASE STUDY – September 2021

VICTIM DEMOGRAPHICS SINGLE - FEMALE – WHITE OTHER – 46 – 4 CHILDREN – PETERBOROUGH – EMP FT – NOT DISABLED

THE SITUATION Victims of violence, harassment, and threats.

WHAT SUPPORT WE PROVIDED The Bobby scheme attended with an IDVA. Alarms were fitted to the windows and doors and locks changed. The perpetrator had returned the following day and tried to gain access. He set off the alarms which made him flee.

THE OUTCOME We returned the following day and fitted a Ring doorbell to help the alert the victims and make them feel safer. The video evidence can be used for prosecution purposes.

Feedback & Case Studies Elderly Victims

•‘Brilliant ‘

Page 9

CAMBRIDGESHIRE POLICE SHRIEVALTY TRUST

ANNUAL REPORT OF THE TRUSTEES (continued)

•'Excellent advice’

  - _•‘Exactly as I would  have hoped.‘_

CASE STUDY 1 & Feedback .

Apr-21

White British, disabled lady, living alone, aged 71 living in March, Fenland.

The lady was being continually being harassed by a family member for money. She was referred to the Scheme by Cambs Constabulary and her Social Worker. A lock change was requested for the lady’s doors, so the family member could not freely access the property.

The Bobby Scheme changed locks for both doors, and the key code on the lady’s keysafe was re-set. Additional security devices were fitted around the her home to alert her to any visitors wanted or unwanted to her home. Reassurance and advice was given to the lady.

The lady was very grateful and reassured, and her Social Worker also wished to pass on her thanks for the additional help we’d given.

“It’s very comforting to know that the Scheme looks at everything to keep vulnerable people safe.”

Page 10

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ANNUAL REPORT OF THE TRUSTEES (continued)

Financial Review

Income for the year showed an increase on the previous year of £12,298, due to the increase in grant income received during the year.

Expenditure showed a increase on the previous year of £585. Full details can be found on pages 20 and 21 of these financial statements.

This year overall showed a surplus of £50,891 compared to a surplus over expenditure £39,178 in 2021.

Reserves Policy

The Charity holds restricted reserves in the Cambridge Bobby Scheme fund of £391,269 at the year end (2021 - £340,378).

As the Charity’s objectives fall within the terms of the restricted fund, the Trustees do not deem it necessary to hold unrestricted reserves.

Statement of Trustees Responsibilities

The Trustees are responsible for the preparing of the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the states of affairs of the charity and of the incoming resources and application of resources of the charity for that period.

In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report was approved by the Trustees and signed on their behalf by:

Mrs. J. Pearson D.L. Trustee

B. Damazer Esq. D.L. J.P. Trustee

Date: 2[nd] February 2023

Page 11

CAMBRIDGESHIRE POLICE SHRIEVALTY TRUST

INDEPENDENT AUDITORS’ REPORT OF THE TRUSTEES OF CAMBRIDGESHIRE POLICE SHRIEVALTY TRUST FOR THE YEAR ENDED 5 APRIL 2022

Opinion

We have audited the financial statements of Cambridgeshire Police Shrievalty Trust (the ‘Charity’) for the year ended 5 April 2022 which comprise the Statement of Financial Activities, the Balance Sheet, and notes to the financial statements, including a summary of 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 Standards applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis of 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 Auditors’ responsibilities for the audit of the financial statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council’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.

Page 12

CAMBRIDGESHIRE POLICE SHRIEVALTY TRUST

INDEPENDENT AUDITORS’ REPORT OF THE TRUSTEES OF CAMBRIDGESHIRE POLICE SHRIEVALTY TRUST FOR THE YEAR ENDED 5 APRIL 2022

Other Information

The other information comprises the information included in the trustees annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. 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 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.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

Responsibilities of Trustees

As explained more fully in the Trustees’ responsibilities statement, the Trustees 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 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 trust’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 charity or to cease operations, or have no realistic alternative but to do so.

Auditor’s Responsibilities for the Audit of the Financial Statements

We have been appointed as auditor under section 145 of the Charities Act 2011 and report in accordance with regulations made under section 154 of 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 and Auditors’ report that includes our own 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 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.

Page 13

CAMBRIDGESHIRE POLICE SHRIEVALTY TRUST

INDEPENDENT AUDITORS’ REPORT OF THE TRUSTEES OF CAMBRIDGESHIRE POLICE SHRIEVALTY TRUST FOR THE YEAR ENDED 5 APRIL 2022

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 extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilites. This description forms part of our Auditors’ report.

Use of Our Report

This report is made solely to the Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the Charity’s Trustees those matters we are required to state to them in an Auditors 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 Charity and its Trustees, as a body, for our audit work, for this report or for the opinions we have formed.

Jonathan Moore (Senior Statutory Auditor)

For and on behalf of Whitings LLP

Chartered Accountants and Business Advisers Statutory Auditor 108 High Street Ramsey PE26 1BS

Date:

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

Page 14

CAMBRIDGESHIRE POLICE SHRIEVALTY TRUST

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2022

Restricted
funds
Unrestricted
funds
Note
2022
£
2022
£
Income from:
Donations
4
7,571
-
Investments
5
202
-
Charitable activities
6
187, 195
__-
Total income
_194,968
-

Expenditure on:
Charitable activities
7
96,622
-
Management and delivery of purposes
8
_47,455
-
Total expenditure
_144,077
-
Net income/ (expenditure) before transfers
-
-
Transfers
-
-
Net movement in funds
50,891
-
Reconciliation of funds:
Total funds brought forward
340,378
__-
Total funds carried forward
15
391,269
-		 Total
funds
2022
£
7,571
202
_187,195
194,968
96,622
_47,455
144,077
-
-
50,891
340,378
391,269		 Total
funds
2021
£
7,091
753
174,826
182,670
87,765
__55,727_
143,492
-
-

39,178
301,200
340,378

The charity has no recognised gains or losses other than the results for the year as set out above.

All of the activities of the charity are classed as continuing.

The notes on pages 17 to 25 form part of these financial statements.

Page 15

CAMBRIDGESHIRE POLICE SHRIEVALTY TRUST

BALANCE SHEET AS AT 5 APRIL 2022

Note
Fixed assets
Tangible fixed assets
12
Current assets
Debtors due within one year
13
Cash at bank
Barclays
CAF
Virgin Money
Current liabilities
Creditors falling due within one year
14
Net current assets less current liabilities
Net assets
Charity funds
Unrestricted funds
15
Restricted Fund
15
Total funds		 £
32,756
24,975
207,868
136,396		 2022
£
£
4,798
33,403
24,837
146,556
136,215

341,011
(8,635)
386,471
391,269
-
391,269
391,269		 2021
£
8,002




332,376
401,995
(15,524)
340,378
-
340,378
340,378

The financial statements were approved and authorised for issue by the Trustees and singed on their behalf by:

Mrs. J. Pearson D.L. B. Damazer Esq. D.L. J.P. Trustee Trustee

Date: 2[nd] February 2023

The notes on pages 17 to 25 form part of these accounts.

Page 16

CAMBRIDGESHIRE POLICE SHRIEVALTY TRUST

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 5 APRIL 2022

1. General information

The Cambridgeshire Police Shrievalty Trust is a Charity incorporated in England and Wales, charity number 1074992. The Charity is governed by a Trust Deed dated 25[th] February 1999.

2. Accounting policies

a) Basis of preparation of financial statements

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable in the UK and republic of Ireland (FRS 102) issued October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, and UK Generally Accepted Accounting Practice.

The trust constitutes a public benefit entity as defined by FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

b) Incoming Resources

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received, and the amount of income receivable can be measured reliably. Voluntary income is from donations and is recognised on a receipts basis. Income from investments is included when receivable.

Income from permitted trading activities is recognised in the period in which it relates. Income from charitable trading activities is accounted for when earned. Other income is recognised in the period in which it relates.

c) Fund Accounting

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donors which have been raised by the Charity for particular purposes namely the running of the Bobby Scheme.

d) Resources Expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. Costs of generating funds comprise the costs of both attracting voluntary income and the costs associated with its permitted trading activities of letting surplus buildings. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity, including audit fees and costs associated with the AGM and similar board meetings.

Page 17

CAMBRIDGESHIRE POLICE SHRIEVALTY TRUST

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 5 APRIL 2022

2. Accounting policies (continued)

e) Fixed Assets

Tangible fixed assets are carried at cost, net of depreciation and any provisions for impairment.

Depreciation is calculated so as to write off the cost of as asset, less its estimated residual value, over the useful economic life of the asset as follows: -

Plant and Equipment - 20% straight line Office Equipment - 20% straight line Motor Vehicles - 20% straight line

f) Financial instruments

The charity enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investment in non-puttable ordinary shares.

3 . Judgements in applying accounting policies and key sources of estimation uncertainty

Estimates and judgements are based on historical experience and other factors, including expectations of future events, that are believed to be reasonable under the circumstances and are subject to continuous monitoring.

The Charity makes estimates and assumptions relating to future events which will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below.

i. Useful economic lives and residual values of tangible assets.

The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re assessed annually. They are amended when necessary to reflect current estimates, bases on technological advancement, future investments, economic utilisation and the physical condition of the assets.

Page 18

CAMBRIDGESHIRE POLICE SHRIEVALTY TRUST

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 5 APRIL 2022

4. Income from donations and legacies

Donations Restricted
funds
Total
funds
Total
funds
2022
£
2022
£
2021
£
7,571
7,571
7,091

In 2021, all donation income was to restricted funds.

5. Income from investments

Interest receivable Restricted
funds
Total
funds
Total
funds
2022
£
2022
£
2021
£
202
202
753

In 2021, all investment income was to restricted funds.

6. Income from charitable activities

Security sales
Grants receivable		 Restricted
funds
Total
funds
Total
funds
2022
£
2022
£
2021
£
10,245
10,245
8,794
176,950
176,950
166,032
187,195
187,195
174,826

In 2021, all income from charitable activities was to restricted funds

Page 19

CAMBRIDGESHIRE POLICE SHRIEVALTY TRUST

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 5 APRIL 2022

7 Expenditure on charitable activities

Expenditure on charitable activities
Purchase of security devices
Staff costs
Motor expenses
Depreciation less profit on disposal of assets		 Restricted
Total
Funds
Total
Funds
Funds
2022
2021
£
£
£
33,569
33,569
21,388
52,977
52,977
55,470
6,760
6,760
5,839
3,316
3,316
5,068
96,622
96,622
87,765

In 2021, all of the expenditure on charitable activities was to restricted funds.

8 Management and delivery of charity's purpose

Management and delivery of charity's purpose
Staff costs
Insurance
Stationery, postage, advertising & telephone
Sundries & training
Travel & subsistence
Depreciation
Professional fees
Auditors remuneration
Bank charges
Rent & rates		 Restricted
Total
Funds
Total
Funds
Funds
2022
2021
£
£
£
30,697
30,697
33,636
2,021
2,021
2,029
2,644
2,644
5,230
1,807
1,807
1,957
38
38
5
1,042
1,042
924
1,989
1,989
5,196
2,400
2,400
1,800
317
317
450
4,500
4,500
4,500
47,455
47,455
55,727

In 2021, all of the management and delivery costs were to restricted funds.

Page 20

CAMBRIDGESHIRE POLICE SHRIEVALTY TRUST

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 5 APRIL 2022

9 Staff costs
Wages and salaries
Social security costs
Employers contribution to defined contribution pension schemes		 Total
Funds
Total
Funds
2022
2021
£
£
81,926
80,895
37
6,494
1,710
1,717
83,673
89,106

The average number of persons employed by the charity during the year was 4 (2021 - 4).

No employee received emoluments amounting to more than £60,000 in either year.

10 Total expenditure

xpenditure
Note
Management & delivery
8
Charitable activities
7		 Governance
Other
Total
Funds
Total
Funds
Costs
Costs
2022
2021
£
£
£
£
3,600
43,855
47,455
55,727
-
96,622
96,622
87,765
3,600
140,477
144,077
143,492

11 Governance costs

Auditors' remuneration:
Audit services
Other services		 Unrestricted
Total
Funds
Total
Funds
Funds
2022
2021
£
£
£
2,400
2,400
1,800
1,200
1,200
3,600
3,600
3,600
5,400

Page 21

CAMBRIDGESHIRE POLICE SHRIEVALTY TRUST

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 5 APRIL 2022

12 Tangible fixed assets
Cost
At 6 April 2021
Additions
Disposals
At 5 April 2022
Depreciation
At 6 April 2021
Charges for the period
Withdrawn on disposals
At 5 April 2022
Net book value
At 5 April 2022
At 5 April 2021
13 Debtors
Trade debtors
Prepayments & sundry debtors
14 Creditors
Accruals and deferred income		 Plant &
Office
Motor
Equipment
Equipment
Vehicles
Total
£
£
£
£
1,889
7,260
25,343
34,492
-
1,154
-
1,154
-
-
-
-		 Plant &
Office
Motor
Equipment
Equipment
Vehicles
Total
£
£
£
£
1,889
7,260
25,343
34,492
-
1,154
-
1,154
-
-
-
-
1,889
8,414
25,343
35,646
1,889
4,408
20,193
26,490
-
1,042
3,316
4,358
-
-
-
-
1,889
5,450
23,509
30,848
-
2,964
1,834
4,798
-
2,852
5,150
8,002
2022
2021
£
£
935
-
31,821
33,403
32,756
33,403
2022
2021
£
£
15,524
8,635

Page 22

CAMBRIDGESHIRE POLICE SHRIEVALTY TRUST

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 5 APRIL 2022

15 Statement of funds

Statement of funds - current year

General funds
Unrestricted fund
Restricted funds
The Cambridgeshire "Bobby" Scheme
Total of funds
Statement of funds - prior year
General funds
Unrestricted fund
Restricted funds
The Cambridgeshire "Bobby" Scheme
Total of funds		 Balance at
Balance at
6 April
2021
Income
Expenditure
Transfers
5 April
2022
£
£
£
£
£
-
-
-
-
-
340,378
194,968
(144,077)
-
391,269
340,378
194,968
(144,077)
-
391,269
Balance at
Balance at
6 April
2020
Income
Expenditure
Transfers
5 April
2021
£
£
£
£
£
-
-
-
-
-
301,200
182,670
(143,492)
-
340,378
301,200
182,670
(143,492)
-
340,378

General unrestricted fund:

The general unrestricted fund relates to funds retained and available for the general purposes of the Trust.

The Cambridgeshire "Bobby" Scheme

The fund is established to provide practical assistance to elderly victims of crime by making the home secure within 48 hours and providing additional reassurance and security.

Page 23

CAMBRIDGESHIRE POLICE SHRIEVALTY TRUST

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 5 APRIL 2022

16 Summary of funds

Summary of funds - current year

General funds
Restricted funds
Total of funds		 Balance at
Balance at
6 April
2021
Income
Expenditure
Transfers
5 April
2022
£
£
£
£
£
-
-
-
-
-
340,378
194,968
(144,077)
-
391,269
340,378
194,968
(144,077)
-
391,269

Summary of funds - prior year

General funds
Restricted funds
Total of funds		 Balance
at
Balance at
6 April
2020
Income
Expenditure
Transfers
5 April
2021
£
£
£
£
£
-
-
-
-
-
301,200
182,670
(143,492)
-
340,378
301,200
182,670
(143,492)
-
340,378

17 Analysis of net assets between funds

Analysis of net assets between funds - current year

Tangible fixed assets
Current assets
Total		 Unrestricted
Restricted
Total
funds
Funds
Funds
2022
£
£
£
-
4,798
4,798
-
386,471
386,471
-
391,269
391,269

Page 24

CAMBRIDGESHIRE POLICE SHRIEVALTY TRUST

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 5 APRIL 2022

Analysis of net assets between funds - prior year (continued)

Tangible fixed assets
Current assets
Total		 Unrestricted
Restricted
Total funds
Funds
Funds
2021
£
£
£
-
8,002
8,002
-
332,376
332,376
-
340,378
340,378

18 Transactions with trustees and other related parties

During the year no remuneration was paid to Trustees (2021 - nil).

During the year no expenses were reimbursed to Trustees (2021 - nil).

There were no other related party transactions.

Page 25