Charity wegistration numb•r 1085497 (England and Wales)
Company rggl$tratlon numb•r 03837167
THE AVON & SOMERSET CONSTABULARY BENEVOLENT FUND
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
• xeinadin

THE AVON & SOMERSET CONSTABULARY BENEVOLENT FUND
LEGAL AND ADMINISTRATIVE INFORMATION
Trust••s
K ￿rigan
E(￿11
S Crew
S Loncey
R Wand
T Genl
A Blalthfryd
M Flavo11
C Mcainnell
S•er•t•ry
S Lanc•y
S•nlor m•n*g•ment
S Crew
T Genl
Chair
Troasuror
Ch•rlty numbgr (England and Wal•B)
1085497
Company numb•r
03837167
R•glst•r•d offl
Avon & Somersot Conslabulèry
PO B0¥ 87 val￿ R¢)&J
Porb"sh&ad
Brist
Uniled Kingthjn
BS20 8QJ
Ind•p•nd•nt •xamln•r
Xeinadin Soulh Wales & Wesl Llmited
Edinburgh House
I-S Bel￿v￿ Road
Cl8vedon
North SoThTset
England
BS21 7NP

THE AVON & SOMERSET CONSTABULARY BENEVOLENT FUND
CONTENTS
Pag•
Trustees, reFQrt
Statemont of trustees. r$sF4￿81bd1f
Ind8pendent examinerfs rewt
Statement ol flnancial actiwt
Balance sheel
Notes to the fin8n¢l818tslements
9-14

THE AVON & SOMERSET CONSTABULARY BENEVOLENT FUND
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2025
The trustees present their annual re[￿ aThJ f￿ar*￿al slat8monis thg ￿ar 8nded 31 Dwmb&r 2025.
The financial siatements ha￿ b88n proparwl in acxjxdan￿ wlth U)9 8¢xxxJnting ￿1(aeS s8t out in note I to th8
finanual statements and comply V•ith the chantys governirvJ dooJm8nL the Companies Act 2C4)6. FRS 102 Tr
Flnanclal Reporting Standard 8ppIH%tYe in the UK arKI Repuljic ol 1rdar￿. and the Charilies SORP "Accounllng
and Repo￿ng by Charities.. Stat&rT￿l ol Rscomrnen(led Practice applicable lo chari1￿ prepariThJ Iheir accounls In
a¢cordance with the Financial R¢w)rts"ng Stsndard appli¢8ble in the UK and Republic of Irdand IFRS 102)..
Oblectivos and aetJvltl••
Objects and aims
Th8 obleetivès ol TheAvon and Styn8ts01 Ccn8tabuLgry 88nevdent Fund (hereafter referyed to as Ihe Fund'l
a￿ as follows..
al To support and lo make grants and donation5 to persons arKI oryJanisation5 w￿1 are conc•rn8d
with thg PfQVt$ion of relief in cases ol need. induding the followiThJ'.
111 The Guiney Fund
Illl Th8 Police Convalescent Home
liiil The Pc4ic4 Dependants. Trust
livl The Widows. Funds of tho form81 Bath Clty Pc45¢0. fomw Brlstd c￿S18￿￿8ry iho
fomier Somers81 Conslabulary.
bl To rèll&v• by grants or k)èn$ or other*isg ne¢e55i¢ous members of the fdhmng. parb(>Jlar
181der8tKsn bolng glv8n to Ih08e In hospital ty convab8s¢en¢8".
111 Tho Constsbukgry
1111 Pensiongd Members ol the Constabulary
lilil Pensioned members of the fonn8r Bath Cty Pol￿￿, the former Bristc4 Constabulary, th•
fomier Sornerset Conslabulary and the lorn￿r Som&rset and Bath Const8buLqry, t￿J&Ih9r
with r￿CeSsit0￿8 widows and d8p8ndants of any such p81$￿7$.
cl In oxcoptlonal cJrc.Limstanees 9ranls and k)an$ m8y be m8de to Oihef pemns vtho are in need
nd who in the opinlon ol thè Managèment Commiiloe a￿ d￿ty ￿necte£l with Ihe r￿stabulary
or wlh f¢)mw Pdice Forces 88 listed in Ibl abovè.
Grants ère made 81 the discreth￿ ol the Tn￿te8s. based ￿ applications receivod.
PublK b￿￿111
We have referred to ihe Charity Commission's genefal guidarKe on publ1¢ t)￿ofit when reviwng our aims and
objecliv&s. All ol these aims arè und•rtak•n to fUrt￿r our obieclwes ts the benefft.
Thg trusleès conllmi that they have ¢(Wnpl￿d with the requirements of sedion 17 01 the Charities Act 2011 lo hav
due reg8rd lo the public benefit gU￿an￿ published by the Charity Commission for England and Walès.
Aehl•v•m•nts and p•rfomi*n¢e
Swnfficant aclivilies and ach￿¥￿￿entS aga￿$1 oty.8cti￿$
Objoctlves 4ndpollcl•s
The objectives of the charity a￿ Ihe ple￿ntIOn ￿ rdi•l of KX)vgty, suffering, distress, ill-he8lth or financi81 hardship
amongst Ihe Baneficiaries, In pa￿•JIar but t￿1 exdusively by w)¥iding gr8nts. ￿8￿$ andlor such other finandal
assistance and support to Ihose individuaLs in s￿h ways as the Trustees see fit from time to tsme.

THE AVON & SOMERSET CONSTABULARY BENEVOLENT FUND
TRUSTEES, REPORT {INCLUDING DIRECTORS. REPORD (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Cash Ilow xlsk
The charity's a¢tiv4tigs exFA)se il primarity lo Ihe financial risks of charwJ8s in for8KJn ￿1rrenCY exchange iat8s and
interèst ratès. The charity uses forwgn excharoe foThYard contracts and intaresl rdtg swap cl￿tract$ to hedge thesè
èxposurgs.
Inte￿$1 be8dng assets and liabilities are held at fLxed ratè lo 8nsur9 ¢Ortainty of cash (h￿V5.
Credit rlsk
The charity's princtpal financial assets a￿ bank balances and ￿Sh. trade and other receivables, and investm8nts.
The charity's credit risk is prlmarily attributsble to its trade receNab185. The amcyjnts presented In the balance sheet
afe nel of allowances for doubrful r￿Nable$. An amowance lor impairrnenl is made whora tharé is an identified loss
evenl whlch, based on prevbus el￿deA¢a. 18 evK18nee ol a reduclb)n in the recoverability of the Cash flows.
The Cfedll risk on Ilquld funds arKI derivative financial instnjmenis Is limited bacaus8 the countefparbes are banks
with high uedit-ratlngs a$$igned by international c¥edrtrfating agenaes.
The ¢h8ri1y has no Significanl concentration of credit risk, vAth oxwsuffj spr8ad over a large number of
ntorpartlO$ and oJ$lomer8.
Llquldlty rl¥k
In order to maintsin liquidty to ensurè Ihat $uffi¢wnt funds are available for onuwJir¥J op•ratk)n$ and futuro
developments, the charity uses a mixturg of l)ng-ienn and shorl-term debt finance.
Further details regarding liquK1ty rtsk cèn bg found in the SiatsThnt ol ar￿Unting Oides In Ihè flnanclal
statem8nts.
Flrt•n¢l•l revl
Going concem
After making approprfat• gnquiri$s, Iho Tw$¢oe$ have a reasonab18 expectation Ihat thg Fund h88 a¢Jequal8
resources to continue in Operat￿31 existence for the I￿Seeable f¢Jture. The Fund has able lo continue 116
charilable aclivib8s and maintain 8 Slrmg ￿$h Fos11￿. For this reason, they contlnua to 8dopl th6 going concem
bas1$ in prgparing the fina￿181 ststements. Furlher detads regardmw th8 wjoption of th& wlng eoncem basis can bg
found In th& accounting Wides.
Raserves polKy
11 Ss the polw ol the charity that unr&strKied funds have not been de8vJnated for a sp8cth'c usa shcxjld tr
maintained al a level equivalent lo bgiwogn and six month's expenditure. The (njsteos consider th81 r&s$Nes
at this level will ensure that, in tha èvènl of 8 svJnthcanl drop in fvnding. they wll b6 able to contintje the <*18rity's
curr8nt activities whlla consideralK>n is glven to way3 addit¥)nal fijnds may be ralsed. This level of reserves
has b88n maintain•d throughout the year.
Slruciuro, gov•rnanc• and ma4)a9•m•nt
The charity is a tr)mpany limited by guarantee....
The trustees, who Aro th& d*e¢t¢K3 for the puw ol (y)mpany law, and Vh￿ s8Thgd during tho ye8r and up to
tho date ol slgnalurg of the fin8nfi815taiements were..
K Corrigan
M Edgington
S Crew
A Farooq
S Jew¥ll
S Lancey
R Wand
T Gent
A Blalchford
M Fl8vell
C Mckinn¢ll
A Duncan
(R￿n￿l 31 May 2025)
IRes*Jned 31 May 20251

THE AVON & SOMERSET CONSTABULARY BENEVOLENT FUND
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
R￿rUitMent and appointment of trustéès
Other than the (xlrrent Trustees, Serving Member Tfustees and Its Se(¥etsry and Treasvrer shall be apwlntet1 by
the Trustees for ierms ol three years and a Tnjslee who has Ser￿j their term musl retire at the next m&e￿n9 of the
Trustees that oc4urs nearest to the eX￿ry of th￿"r temi.
A reliring Serving Member Trustee. S8cr8tary tyTro8suw remains d*3it4e may be roappoinled.
A Trustee may not act as a Trusi8è unb"I they have ewes5ty ackncw41edged. in whatgver w8y the Trustee8 decid8.
their acceptance of th& office of Tnjslee and confirmabon thal they meet the di9ibility uilarta and are rK)I subject to
automatic tarninalton of thèlr twsteeship urKlwArtide 4.13.
When complèta, thèrè shall bg al least three and nol rTh)re than fifteen TnJst••$ All of whom musl meet the eligibility
It8ria sel by th& Tru81oès from tiff￿ to bme andlor as exprnssty wovKle(l in Iho Art￿85 and must not be sub￿Ct to
autom8ti¢ lefmin81ion of their tnjsteeship undef Arts'cle 4.13. 11 ￿ numbor ol TTU3tees falls bek)w threo, the
remainlng Trustees may only act lo apwnl furthw Truste6s as roqulre(1.
The Tru31ees shall comprise the folbMrvJ'.
al Up to slx Nominated Trus1￿5
bl The Chief conSta￿e who shall b& a tru$tg0 ¢X-off•io
cl Up to six Trustees each of whom shall be soryte Offl(*rs or members of Polka staff cw voluntoers of the
Constatr4Jlary Ith8 Sèrving M&mt*rTrustees1
dl The Secrètary
dl Thg Troa$uigr lo the L*arity
Tho Trustees $h¥ll hav• the power of c￿0P￿￿9 ￿ to three addiuongl lw61￿ and tsminathjn ofany cWlon.
None of the tru3t888 has any b8naficLql int8rg8t In thg company. the truste88 are members ol tho company and
guarantee lo contritrwjle £1 In the o¥&nt ol a winding UP.
The c(￿pan¥S ￿rIen1 cg)ncoming Ihe payment of trade cr8dikns18 to folow tho CBI'S Prompt Payers
Icoplgs 8rg Bvallable (rom the CBI, Centre P￿nI. 103 New Oxlord Stre4t. LmJt)n WC1A 1DUI.
The company'3 current policy conceming the paymnl of trad8 Ugdilots ig to..
Sett￿ the terms of payment wilh supF4iets wh&n agroeing the lenn5 of eath transacuon..
ensu￿ that suppliers 8r8 made 8W8re of th& terms ol payment by indu&on of the fo18vant lem8 Sn contracts",
and
. pay Sn acwdance wth the cg)mpanY$ eontracbjal and other legal Obligat￿$.
OlhermBtters
Inductlon and tralftlng of trustees
The Twstegs continually review the number of tnjslees and recruits when wuired. New Tfustees have thdr
rosponsibilities explained by the existiTrJ Trustees aThJ olher professional advisors a5 appropriale.

THE AVON & SOMERSET CONSTABULARY BENEVOLENT FUND
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Th8 trustees, repyt was approve(I by the Board of TfUStee&
Tom G8nt
Trust••
Dat8: ....
1?17/2.

THE AVON & SOMERSET CONSTABULARY BENEVOLENT FUND
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEMBER 2025
The trustees, wlK> are also the directo￿ of The AV(￿ & son￿set c(￿1￿bU13ry Benevolent Fund for the purpose of
mpany law, are reS￿)n￿ble for prepariThJ the Trustees. Resxmt and the financial statements in accordance with
8pplicable law and United Kingdom AccounliTh3 Stsndards (United Kirylom Generally Accepted Accounting
Procticel.
Company law requires the trustees to prepare finanty81 ststem8nl8 for each financial year which give B trtje and fair
view of the slate of affairs ol thè chaiity and of lh9 inwming resources and application ol r&sourcè$. Indudln9 the
income and expenditurn, ol the tharrtablg cornpany that year.
In pr8paring thèstr fin8nts81 $1alerr￿ts, th8 tnJ51ee3 we required to:
- sal8cl suitsble 8¢¢0unting policies and then appty them consisienty.
- obs8rv8 the methods and principles in the Charili8s SORP.,
m8ko jUdge￿nIS and eslimates Ihal are reasonable and prudent..
state whelher applicable UK Accounting Standards havè lollow&l. subject to any material depgrtLtres
disd058d and explained in the finatKial ststem8nts", and
- prepare the financial stalemgnts (ffl thg golng ￿ne•M bosis unl888 it ffj inappropnate to presume that the charity
will continue in op8ration.
Tho trusl88s are responslbl& ts keepfjng 8deouate ac£tsJnilTh3 records thal thsdos8 wlth reasonable accuracy al
any Ilmè tha financial posrtK)n ol the charity and enable them to ensure Ihat th8 finanual $taternenls comply ￿th the
Companies Act 2006. They a￿ also resp0rb￿b1e for safeguardiThJ the ass6ts ol Iho ¢harity and henrk for laking
asonable steps for the prevèntion and detec1￿ of fraud and othar Irrg9ul8dlles.

THE AVON & SOMERSET CONSTABULARY BENEVOLENT FUND
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE AVON & SOMERSEf CONSTABULARY BENEVOLENT
FUND
I report to tho trus188s on my ex8nHn8tion ol the financial State￿nts of The Avon & Somerset Constsbulary
Benevolenl Fund Ithe chartyl ftx the year ended 31 DeCeMt￿ 2025.
R•8pon*lbllltl•$ and ba¥1¥ of r•port
As the trustees ol th& charity larKI also its directors for th6 of c(xnpany lawl, ycw are responsibbo for the
preparatKJn of the financial slatemgnts n accordance *ith the requir8mènts of Ihe Companies Act 2006.
Havin9 Satisfi￿ mystrff Ihal the financ*1 statemgnts ol Ihè (J)8rity are not required to b& 8tJdiled vnder Part 16 of
Ihg Companies Act 2006 and are Indep8nd￿t oxamin3t￿. I report in I￿pect of my &x3mination ol the
¢h8rity's financial 818iements carried out undèr sgclth 145 01 the Charih'esAct 2011. In c8rrying oul rny examinatjon
I have lollowed the Directions given by thè Chan"ty CLvnrnissw¢ under Sec1K￿ 14515Mbl of the CharitiesAct 2011.
Independont examln•rf8 Stat•m•nt
I have completed my examination. I conflmi that matlws have rnme to my 8ttention in r))nnection wth thg
xarninalion giving me cause to that in any material r8sPeCt'.
a¢coun¢ing 1g¢ords were not kepl In respaci ol th& Charity as roquired by wtbn 386 of th8 Compani8s Act
2006.
finandal statèmtrnts do nol accord with th)se rncords:
the financial stalements do not Com￿Y with the accLJunting requlroments of sedon 396 of the Companles Act
2006 other than any reqU1￿ment that the fina￿al statements give a true and fair view, which 1$ not a matter
considered as part of an inde￿ndent examination.. or
the financial statements have nol been prepared in accordanc8 m8thods and principles of thè
Statement of Recommended Prncbce for accoJnliThJ and rèporting by charities applicablè lo ch8rits'8
preparing thelr flnan¢tal stsiernents in accordance wrth tho Finan¢￿ Reporting Standard appli¢abl& bn the UK
and RepLtblic of Irèland IFRS 1021.
I he￿ no wicems and have come a¢1￿ no other matters in c￿nectI)n Ihg oxaminètion to which attention
Should be drawn In Ihis reF*Jrt in ordar to gnablg 8 proper undorsthndiThJ of th8 financial statemènts lo be r88ched.
Xolnadln South Wal•8 & W•$¢ Llrnlted
Edinburgh House
14 Bellevue Road
c￿Ve(lon
North Som8rsel
8S217NP
England
D81e'.
'141¢7/l

THE AVON & SOMERSET CONSTABULARY BENEVOLENT FUND
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2025
Unr•strlct•d
funds
2025
Unrostri¢t¢d
lunds
2024
Incom• from.
Donatbons and ￿arA88
Investments
22,933
100.177
26,312
170
Total Incom•
123.110
26,482
Exp•ndltur• on:
Charitable actiwtk
125,014
112,483
Total •xpgndltur•
125,014
172.483
Nel g8inslllo88esl on invgstments
31.134
101.011
N•t Incom• and mov•m•nt In fvnd•
29.230
15,010
R•¢on¢lllatlon of fund•:
Fund balanc68 at 1 Janu8ry 2025
1,168.653
1,153,643
Fund balances at 31 D•c•mb•r 2025
1,197,883
1.168,653
The statèm8nt ol nnancial actlvltlgs Indud8s ￿1991￿$ aThJ k)$8es In thè year. All Incomg and oxpgndllufe
derive Irom o)ntinuing acbvits6S.

THE AVON & SOMERSET CONSTABULARY BENEVOLENT FUND
BALANCE SHEET
AS AT 31 DECEMBER 2025
21125
2024
Flxed
Investments
11
1.081.159
1,050,025
Curr•nt •$••ts
Debtors
C8sh al bank and in hand
12
31.736
87.768
55,29)
68.478
119.504
123.768
Credltors: amounts falllng du• wlthln
one y•ar
13
12.7801
15,1401
N•t curr•nt a8$•ts
116,724
118,628
Totsi a¥••ts l•H curr•nt Ilablllllos
1.197.883
1.168,653
Th? fund• of th• charbty
Unre$lrfcte(I funds
14
1,197.883
1,168,653
1.197.883
1,168,653
The company Is enlllbj to the gxempuon from the audrt requireff￿1 C(￿￿1￿ in Section 477 of tho Companies Acl
2006, for tho year ended 31 De¢¢rnber 2025.
The directors ac*nowledge their Tesponsits4Nlles for ￿]Mpl￿ng tha requirements ol the Companies Art 2008
with ￿speCt to accounbrq rocords aThJ the we￿ratiOn Off￿ancIal sIalerr￿nt8.
The members havg not required thè company to cbtsin an aL*JII of fin8rtial 5tstements for the y8ar in qu83tion In
acLordanc& ￿th sfj¢tioft 476.
These financial Statements ha¥8 bogn p￿Pa￿ in actordarTh wrfh the provl$h))8 applicable to comp8nles subject
lo the srnall companies re9im6.
Tha finandal st8¢oments were approv&J by tha InJst88S .........................
S Cr6W
Thist••
Company registration number 03837167 (England and Wal8s)

THE AVON & SOMERSET CONSTABULARY BENEVOLENT FUND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Aeeauntlng pollcig
Chartty Infonnatlon
Thè Avon & Somèwt Constsbulary Benevolent Fund is a private u)mpany limited by guaranlee incorporated
in EnglarKI and Wales. The regislered offTh is Avon & Sornsrsgl ¢￿SlatsUIary, PO Box 87 Valley Road.
Portlshead, Brk8tol, BS20 8QJ. Unrted KirKJdom.
1.1 Ba•1• of preparatlon
The financial statements have been prepared in accordancè wilh the ch8rity8 governing dc￿ment, the
Compani9$ Act 20(JS. FRS 102 Yhe Finanual ReF*Ntir¥J Stsndard applicable in the UK and Rèpublic of
Irèland. and the Charitses SORP "Accounling aThJ Raporting by charit￿.. Statemènt of Rèwmrnended
Pra¢b'¢e 8pk4icable to charities prepariThJ Iheii accounts in ac¢ordarbce with th8 Finanaal R•port*ng Standard
applicable in the UK and Republ￿ of Ifeland IFRS 1021.. Tf* ¢h8nty 15 8 PutAic Benefit Entlty as defined by
FRS 102.
The charity has taken a(fvanlag9 of ￿ provlsk¢* in SORP for thariti8$ Th)t lo prepare a Stsl&rnent of
cash flows.
Tha financlal statements are prepared In s18rllThJ, whlch Ls fvncttslal ￿ttencY of the chadty. Mon&lary
omounts In tthe fin8n¢ial ststernents are founded to the ne8r8st £.
The fift8ncial slalements have been pr8par•d und8f thè hi51oric81 cosl convention. Imc4llfied to indude th8
revaluau'on ol freehold prop8rtkgs and to Indud& invo$lm¢nl properties and certain finandal instruments at fair
valuel. The principal accounting OKigs ¥doplod org sot out bek7W.
1.2 Golng conc•rn
Al the time of approvlng the flnanclal slalements. the InJslee5 have a reasonab18 expectslitin that the charity
has adequat8 resourcès to contsnu¥ in opefational exis¢enc8 for the frffesèaablo Ivlure. Thus the truste88
continue to adopt th8 golng conc¢m ba8K% of act￿n11r￿a in prepaiin9 thè fin8ncJo1 $tstements.
1.3 Charllablo funds
Llnreslricted funds are avallabfe for usg al thfr dI$￿Ik)n of thè Iwsieas In furtherance of their charttable
objectives.
Reslftded lund5 are subject to spe¢fflc La)nt1ilions by d￿Or$ or grantcrfs a5 to h¢)w they may b8 used. The
purposes and uses ol the rQ$trkt￿ lurKJ$ 8re sel out in Ihe notes io the financial stslgments.
Endowment tuThJs are suw to speok Civtrait¥)n5 by donor5 Ihat tha Co￿￿1 musl bts fflalntalned by th&
charity.
1.4 Incom•
Income is recognised when the charlty Is legally entitled lo il after any perfom)ance ￿)n￿￿On$ have been m9t,
the amwnts can b8 maasur8d ￿l￿*bly, 8nd il is wobatAe Ihat incomo will ba r8ceNed.
Cash donalsons aro fecognised on receipt. Othef donations are recognised oncg the charity has been notrfi9(1
of the donatim, unless perfonnance COnd￿onS wuire d&f&rral of 8mounl. Ino)me tax recovèrable in
relation to donations receiv￿￿ under Gift or deeds of coven8nt reo)gnised at the lime ol the donatton.
Le98ciès are recr•3nised on re￿p1 or othervAse Èf th& charity has been Th)tified of an Impand￿n9 distribution,
the amount 1$ known, and receipt is expected. If Ihe aft￿V￿t is ￿t krth￿. Ihe kgacy is treated as a
contingent awl.

THE AVON & SOMERSET CONSTABULARY BENEVOLENT FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Aceountlng pollcles
(cOn￿nU¢d)
1.$ Ewndltur•
Expenditure is r8eognlse(l On￿ Ihere 15 a legal or c￿StrUct￿8 (Xjlwtion to transfer ecorn)mic benefit to a
thiid party, it is probable thal a transfer of ec0tK¥M￿ benèfits will be required in s¢ttl&menl. and the amount of
th& ob14gatKJn can be Th88ured rella￿y.
Ex￿n￿rt￿￿ 18 dassffied by aclivty. The costs of èach 8dMty are made up of thè totsl of dSrect o)sls and
sharèd costs, indudirrfJ supwt costs Invdvod in undgrt8king 88(* activty. Dlrect Costs attributsble to a single
actsvity arè allocated directly lo thal aclivity. Shar8d rthts which contrit#Jl8 to more than one activlty and
stspport ¢08ts which are not attrlbutaw to a siwe actNty are apwtionod t*lwgen those activities on 8 basis
con5islenl with the use ol rosour￿. Central slall o)sts are allocatad on the basis ol time $ponl, and
depredation charges are alkncat8d th& of the asset's use.
1.6 Flx•d 4$￿1 Inve•trn•nt•
Flxgd awl Investments are initially measured al tr8nsactti) wicè exduding tr8ns8Ction costs, and 8re
subs8quenlly measured at fair valu6 at each rwr*"rwJ dale. Changes in falr value are recognlsed In n81
Incomell&xpgrxliturel lor th& year. Ti8nsact*)n ￿$ts aro oxptrnsed as incurred.
1.7 Cash and ¢a•h *qulv•lents
Cash and cash equival8nts incjudo cash in hand, depo%'ls h￿￿ al c811 with banks, olhèr Sh￿t-l$rrn liquid
Investments wlth origln81 maturities of thre8 nwjnths tyloss. and bank overdrafts. Bank ovordrafts are shown
thin borrown9s In current Ikgbilitses.
1.8 Fln•n¢lal In¥trum•nts
Th& charity has gle¢ted to appty the prowsions of sect￿ 11 '68$￿ Finarrial Instrumonts. and Soction 12
'0thor Financial Instruments Issues. of FRS 102 lo all of its fin8ncaal instrum8nt8.
Flnanclal Instwments are recognis8d In ¢he thorit￿3 b8Lgn¢e sheet wh•n tho ¢hanty becomes paty lo the
contractual provisions ol th9 Sn$trumenl.
Flnancial assets aNJ 118blllties are offset, ￿ the n81 anNJunts pr￿n181 In the fina￿81 $t8tements, wh•n
there is a1898lly énforceatAe righl to set off th8 recognised amounts and there Is an Intention to setue on 8 n81
bo$1$ or to ￿?11$$ &%8et and Sell￿ the Irabilrty Simult8n￿U$ty.
Baslc financlal assets
88sic fin8n¢ial asseis, which kndud8 d8bltys and ¢a$h and bank balances, are inibally measured al
transaclK)n price induding transgctKJn costs aThJ 8re subsequendy carried al arnorti5ed cost using the effective
interest method unlass the arr8ngem8nt ￿n5￿lu18S a finanang transaction, Whe￿ thg transact￿n is
measured at the present value of the fvlure receipts disccvjnted at 8 market rate of intara$l. Financial assets
classlfiod a$ receiv8￿8 within c￿8 year are not 8rThytwd.
8*slc flnanclal Ilablllll•s
Basic finanrial liabilities, including cr￿110￿5 arKI bank loans are initially r•cogni5ed al transaction prth unless
the arrangemenl c￿Stitut0S 8 finantyng transaction. where the debt Instrnjment is measured al the present
value of Ihe futufe paym$nts tlisu)unled al a market rate of int6rgsL F￿￿A￿al liablli118s dwffied as payable
thln one year a￿ not 8morti8ed.
Debt instruments are sutwuenty carri8d at am￿lS9d ¢ost, using the effecllve inte￿1 rate method.
Trade creditors are obligations ¢0 pay for gjods or servlces that have acquired in the ordinary course of
operations from suppliers. Al[￿nts PaYa￿e are dassffied as current lia￿lItte$ if paymènt is due within ong
year or less. ff not. they are ￿￿esented as rK)n-CU￿nt liabilitie5. Trade creditors are recognised in￿allY al
transaction prtce and subsequenuy mèasured at 8morbseil c05t using the effecb.ve interest method.
10-

THE AVON & SOMERSET CONSTABULARY BENEVOLENT FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Accountlng pollcS•8
(continued)
D•rKognltlon olllnanclal Ilabllltlos
Fln8n¢i81 li8bilibe8 are deTWi8&J when the tharity's contraCtL￿1 obhgatiorts explra or are dlscharge(l or
cancelled.
1.9 Employe• bonoflts
The cost of any unused hc4*Jay entitlement 18 rwnised th the ￿0d In ￿lch thg 8mpW'$ setvlcos 8re
received.
TerminalK•n benefils are recognisod immediatety as an 8X￿n$& when Ihfy ¢harlty b t1enK)nstr8bty fxjmmltted
lo temiinate the eM￿oyment ol an empbyee or to prowd8 thminalion b9n&fits.
Crltlcal accountlng •stlmat•8 and ludg•m•nts
In the applic4lion of the (*arity'3 accounting polic#8s, ihe trust88s ar8 requlred lo make judgements. •stlmates
and assumptions about the carrying amount of assets and Ikgbilities that are nol readily apparent from other
sourc8s. The estlrnates and 8ssocialed assumpthjns are based on historical experienc• ond other factors th81
are considered to be relevant. Adual resulis may dlffer from thes8 8sltmat¥$.
The esumales and undertying assumplions are reviewod on an ongty.ng basls. Revlsths 10 a¢￿Unting
estimates are recognised in th8 ￿riod in which Ihg èstsmatt is feviwl the revisitsn affects only that
per*)d. or in Ihe penod ol tha rovisK)n and future pgdods %there th8 revision affe¢t8 tx)Ih ¢urTeAI and future
per¥Jds.
In¢om• from don•tlon¥ •nd1•gacl•¥
Unrnstrl¢t•d Unr•$tTlctsd
funds
fund•
2025
2024
Donat1￿5 and gifts
22.933
28,312
Income from Investments
Unrn•trlcted Unrn8trlct•d
funds
fund8
2025
2024
O¢her income
Interest receNable
ICQ.000
177
170
IC().177
170
11

THE AVON & SOMERSET CONSTABULARY BENEVOLENT FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Expenditure on charftabl• actl¥ltl•s
H••d5ng
#ac982
2025
Hgadlng
*ac982
2024
Dlrnct costs
Accoijntancy
2.770
2,621
Grant knnding of ath￿05 (see ntxe 61
122,244
109,862
125,014
112,483
Anoty•l* byfund
Unrestrlciod funds
125,014
112,483
Grants pay#bl•
H••dlng
#*c982
2025
H•g4dlng
#ac982
2024
Gr8nts lo IniJlvidtsal8
122,244
109,862
Trust••s
Non8 of thg truslees lor any p￿8￿$ o)nnecied ￿th Ihem) rg¢dvod any remuneration or benefits from the
Charity during the year.
Employ•
Th& ov&r8gg rn￿1hty numbar ol emF4oyees during th& ye8rw88'.
2025
Numbgr
2024
Nurnb•r
Totsl
Thefe were no empknyees vthose 8nnu81 rwxurw8tion was more Ihan £60.(￿.
R•mun•ration of k•y manag•m•nt personn•l
The remuneration of kèy management peT￿ne[ was as folbm..
12-

THE AVON & SOMERSET CONSTABULARY BENEVOLENT FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Galns and IM8•8 on Investmwrt•
Unrgstrlcted Unr•strlct•d
fund$
funds
202S
2024
Gainslllossesl 8rising on:
Sale of investments
31.134
101.011
10 Tjxatlon
The charity is 8xempt from taxati￿ a¢llvlUo8 b8cau86 $11 its knc(rfn8 Is charita￿0 purpo8￿.
11 Flx•d •8•ot Inv••tm•nts
In¥￿tM•nts
C••h In
portfollo
Total
Cost or valuatl¢)n
At 1 January 2025 a 31 O¢¢ember 2025
1.031.675
18.350
1.050,025
Carrylng amount
At 31 0￿Mb￿r 2025
1.031.675
18,350
1.050,025
Al 310tcombef 2024
1.031,675
18,350
1.050,025
12 D•btor•
2025
2024
Amount• Iolllng du• wlthln on• y•ar.
Trade debto
Other debtors
31,736
55.291
31.736
55,290
13 Cr•dltors.' amourtts f4lllng duè wlthln on• year
2025
2024
Trade creditors
Accruals arKI ￿￿erred income
2.490
2.780
2,780
5.140
13-

THE AVON & SOMERSET CONSTABULARY BENEVOLENT FUND
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
14 Unrestrletsd lund*
The unrestricW lunds of Ihe charity the Unex[￿je￿ balances of donations and grants which are
not subject lo $peryf￿ condttions by donots and grantws as lo how thay may be used. Thasè Include
d8signa¢ed lunds which hav8 been set aside (NJt ol unTes1￿d lunts by the twslees for specific p(trpo￿.
At 1 January
Incomlng Resources
2025 r•￿￿r￿S
•xpondèd
Galn¥ and
losses
At31
D•cember
2025
General funds
1,168.653
123.110
{125,0141
31.134
1,197,883
Pf•vlou• y•ar:
At l J•nu•ry
2024
Inc*)mlng R•wurc•s
r•sourc••
eX￿nd•d
Galn• and
1088e8
At31
D•¢gmber
2024
Ganeral funds
1,153.843
26,482
{112.4831
101,011
1,168,653
14-