REGISTERED CHARITY NUMBER: 1119125 

Report of the Trustees and 

Financial Statements for the Year Ended 31 March 2021 

for 

Merseyside Police Federation Charitable Trust 

Kinsella Clarke Limited 61 Stanley Road Bootle Merseyside L20 7BZ 



Merseyside Police Federation Charitable Trust 

Contents of the Financial Statements for the Year Ended 31 March 2021 

|||Page|Page|Page|
|---|---|---|---|---|
|Report|<br>of<br>the<br>Trustees||1||
|Independent<br>Examiner's<br>Report|||2||
|Statement<br>of<br>Financial<br>Activities|||3||
|Balance|<br>Sheet||4||
|Notes<br>to|<br>the<br>Financial<br>Statements|5|to|8|
|Detailed|Statement<br>of<br>Financial<br>Activities||9||





Merseyside Police Federation Charitable Trust 

## Report of the Trustees for the Year Ended 31 March 2021 

The trustees present their report with the financial statements of the charity for the year ended 31 March 2021. The trustees applicable have to charities adopted the preparing provisions their of accounts Accounting in accordance and Reporting with the by Charities: Financial Statement Reporting of Standard Recommended applicable Practicein the UK and Republic of Ireland (FRS 102) (effective I January 20 19). 

## STRUCTURE, GOVERNANCE AND MANAGEMENT 

## Governing document 

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. 

## REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 

1 119125 

## Principal address 

Malvern House 13 Green Lane Liverpool Merseyside 1413 71)T 

## Trustees 

P Kinsella A Fairclough D Lowe Mrs W Sudworth 

## Independent Examiner 

Kinsella Clarke Limited 61 Stanley Road Bootle Merseyside L20 7BZ 

Approved by order of the board of trustees on ......... 

and signed on its behalf by: 

Trustee 

Page I 



## Indcpcndcnt Examiner's Report to the Trustccs of Mcrscysidc Police Federation Charitable Trust 

## Independent examiner's report to the trustees of Merseyside Police Federation Charitable Trust 

I report to the charity trustees on my examination of the accounts of Merseyside Police Federation Charitable Trust (the Trust) for the year ended 31 March 2021. 

## Responsibilities and basis of report 

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 201 1 ('the Act'). 

I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 

## Independent examiner's statement 

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 

Mr S J Kirkham Kinsella Clarke Limited 61 Stanley Road Bootle Merseyside L20 7BZ 

Date: ............ e .......... ( ... 2-.o-z..-q ............... 

Page 2 



Merseyside Police Federation Charitable Trust 

Statement of Financial Activities for the Year Ended 31 March 2021 

|||||for<br>t|he<br>Year<br>Ended<br>31<br>March<br>2021||||||
|---|---|---|---|---|---|---|---|---|---|---|
|||||||31.3.21||3|<br>1.3.20||
|||||||Unrestricted|||Total||
|||||||fund|||funds||
||||||Notes||||||
|INCOME<br>AND<br>ENDOWMENTS<br>FROM|||||||||||
|Donations<br>and<br>legacies||||||7,687|||11,768||
|Other<br>trading<br>activities|||||2|29,226|||48,090||
|Total||||||36,913|||59,858||
|EXPENDITURE<br>ON|||||||||||
|Raising<br>funds|||||3|36,291|||59,002||
|NET<br>INCOME||||||622||||856|
|RECONCILIATION||OF|FUNDS||||||||
|Total<br>funds<br>brought|<br>forward|||||30,992|||30,136||
|TOTAL<br>FUNDS<br>CARRIED||||FORWARD||31,614||||30,992|



The notes form part of these financial statements 

Page 3 



Mcrscysidc Policc Federation Charitable Trust 

## Balancc Shcct 31 March 2021 

||||||||||||||||||31.3.21||31.3.20|31.3.20|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||||||||Unrestricted|||Total||
||||||||||||||||||fund||funds||
||||||||||Notes||||||||||||
|CURRENT<br>ASSETS<br>Debtors<br>Cash<br>at<br>bank<br>and<br>in<br>hand|||||||||6||||||||1,050<br>37,902||1,151<br>31,236||
||||||||||||||||||38,952||32,387||
|CREDITORS<br>Amounts<br>falling<br>due||<br>within||one|<br>year||||7||||||||(7,338)||(1,395)||
|NET<br>CURRENT<br>ASSETS|||||||||||||||||||30,992||
|TOTAL<br>ASSETS<br>LIABILITIES|<br>LESS||<br>CURRENT||||||||||||||31,614||30,992||
|NET<br>ASSETS|||||||||||||||||||30,992||
|FUNDS|||||||||8||||||||||||
|Unrestricted<br>funds|||||||||||||||||31,614||30,992||
|TOTAL<br>FUNDS|||||||||||||||||31,614||30,992||
|The<br>fin<br>ci<br>I<br>statements|||||were||approved||<br>by||the||Board|of|Trustees|and|authorised|for|issue|<br>on|
|||||and||were|<br>signed|on|its|<br>behalf||by:|||||||||



Trustee 

The notes form part of these financial statements 

Page 4 



Merseyside Police Federation Charitable Trust 

## Notes to the Financial Statements for the Year Ended 31 March 2021 

## 1. 

## ACCOUNTING POLICIES 

## Basis of preparing the financial statements 

The accordance financial with statements the Charities of the charity, SORP which (FRS is 102) a public 'Accounting benefit entity and Reporting under FRS by 102, Charities: have been Statement prepared ofin Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Financial Ireland' and Reporting Standard the Charities applicable Standard Act 102 2011. in the 'The The UK Financial financial and Republic Reporting statements of Standard Ireland have (FRS been applicable prepared 102) (effective in the under UK the I and January historical Republic 20 19)',costof convention. 

## Income 

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. 

## Expenditure 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

## Taxation 

The charity is exempt from tax on its charitable activities. 

## Fund accounting 

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 

## Hire purchase and leasing commitments 

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. 

## 2. OTHER TRADING ACTIVITIES 

|||31.3.21|31.3.20|
|---|---|---|---|
|Fundraising|<br>events||10,130|
|Admissions|||11,935|
|Social<br>lotteries||29,226|26,025|
|||29,226|48,090|



Page 5 

continued... 



Merseyside Police Federation Charitable Trust 

Notes to the Financial Statements - continued for the Year Ended 31 March 2021 

## 3. RAISING FUNDS 

## Raising donations and legacies 

|Support<br>costs|31.3.21<br>31.3.20<br>36,291<br>59,002|
|---|---|



## 4. TRUSTEES' REMUNERATION AND BENEFITS 

There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020. 

## Trustees' expenses 

There were no trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020. 

## 5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES 

||||Unrestricted|
|---|---|---|---|
||||fund|
|INCOME<br>AND<br>ENDOWMENTS||<br>FROM||
|Donations<br>and<br>legacies|||11,768|
|Other<br>trading<br>activities|||48,090|
|Total|||59,858|
|EXPENDITURE<br>ON||||
|Raising<br>funds|||59,002|
|NET<br>INCOME|||856|
|RECONCILIATION<br>OF|<br>FUNDS|||
|Total<br>funds<br>brought<br>forward|||30,136|
|TOTAL<br>FUNDS<br>CARRIED<br>FORWARD|||30,992|



Page 6 

continued... 



Merseyside Police Federation Charitable Trust 

## Notes to the Financial Statcmcnts - continued for the Year Ended 31 March 2021 

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 

||||||||||||||||||||||||31.3.21|31.3.21|31.3.21|3|<br>1.3.20|<br>1.3.20|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||Trade<br>debtors|||||||||||||||||||||||1,050||||I<br>,OOO|
||Other<br>debtors|||||||||||||||||||||||||||151|
|||||||||||||||||||||||||1,050||||1,151|
||CREDITORS:||||<br>AMOUNTS|||<br>FALLING|||||<br>DUE||<br>WITHIN|||ONE|<br>YEAR||||||||||
||||||||||||||||||||||||31.3.21|||31.3.20|||
||Other<br>creditors||||||||||||||||||||||7,338|||||1,395|
|8.|MOVEMENT||||IN|FUNDS|||||||||||||||||||||||
||||||||||||||||||||||||Net||||||
||||||||||||||||||||||||movement||||||
||||||||||||||||||||At||<br>1.4.20||in|<br>funds||31.3.21|||
||Unrestricted||<br>funds||||||||||||||||||||||||||
||General<br>fund||||||||||||||||||30,992||||||622||31,614||
||TOTAL<br>FUNDS||||||||||||||||||30,992|||||622||31,614|||
|Net<br>movement||||<br>in<br>funds,|||included|||<br>in|the|<br>above||are||as|follows:||||||||||||
||||||||||||||||||||Incoming||||Resources|||Movement|||
||||||||||||||||||||resources||||expended|||in||<br>funds|
||Unrestricted|<br>funds|||||||||||||||||||||||||||
||General<br>fund||||||||||||||||||36,913||||(36,291)|||||622|
||TOTAL<br>FUNDS||||||||||||||||||36,913||||(36,291)|||||622|
||Comparatives|||<br>for||<br>movement|||<br>in|funds|||||||||||||||||||
||||||||||||||||||||||||Net||||||
||||||||||||||||||||||||movement||||||
||||||||||||||||||||At|<br>1.4.19|||in|<br>funds||31.3.20|||
||Unrestricted||<br>funds||||||||||||||||||||||||||
||General<br>fund||||||||||||||||||30,136|||||856||30,992|||
||TOTAL<br>FUNDS||||||||||||||||||30,136|||||856||30,992|||



Page 7 

continued... 



Merseyside Police Federation Charitable Trust 

## Notes to the Financial Statements - continued for the Year Ended 31 March 2021 

## s. MOVEMENT IN FUNDS - continued 

Comparative net movement in funds, included in the above are as follows: 

|Comparative|net<br>movement<br>in<br>funds,<br>included<br>in<br>the<br>above<br>are<br>as<br>fol|lows:|lows:|||
|---|---|---|---|---|---|
|||Incoming<br>Resources||Movement||
|||resources|expended|in|funds|
|Unrestricted|<br>funds|||||
|General<br>fund||59,858|(59,002)||856|
|TOTAL<br>FUNDS||59,858|(59,002)||856|



A current year 12 months and prior year 12 months combined position is as follows: 

|||||Net|Net||
|---|---|---|---|---|---|---|
|||||movement|||
|||||in|<br>funds|31.3.21|
|Unrestricted||funds|||||
|General|<br>fund||30,136|1,478||31,614|
|TOTAL<br>FUNDS|||30,136|1,478||31,614|



A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: 

||||Incoming<br>Resources|Incoming<br>Resources|Movement|Movement|
|---|---|---|---|---|---|---|
||||resources|expended|in|funds|
|Unrestricted||<br>funds|||||
|General|fund||96,771|(95,293)||1,478|
|TOTAL|<br>FUNDS||96,771|(95,293)||1,478|



## 9. RELATED PARTY DISCLOSURES 

There were no related party transactions for the year ended 3 1 March 2021. 

Page 8 



Merseyside Police Federation Charitable Trust 

|||||Detailed|Detailed|Statement|Statement|of|<br>Financial|Activities|Activities||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||for|the|<br>Year|Ended||<br>31<br>March||2021||||
|||||||||||||31.3.21|31.3.20||
|INCOME<br>AND|||<br>ENDOWMENTS||||||||||||
|Donations<br>and|<br>legacies||||||||||||||
|Donations||||||||||||7,687|1<br>1,768||
|Other<br>trading|<br>activities||||||||||||||
|Fundraising<br>events|||||||||||||10,130||
|Admissions|||||||||||||1<br>1,935||
|Social<br>lotteries||||||||||||29,226|26,025||
|||||||||||||29,226|48,090||
|Total<br>incoming||<br>resources||||||||||36,913|59,858||
|EXPENDITURE|||||||||||||||
|Support<br>costs|||||||||||||||
|Management|||||||||||||||
|Prize<br>purchases|||||||||||||1,712||
|Event<br>costs|||||||||||||9,351||
|Entertainment||costs|||||||||||3,444||
|Advertising|||||||||||||286||
||||||||||||||14,793||
|Finance|||||||||||||||
|Community<br>grants||||||||||||15,075|14,411||
|Donations||||||||||||21,000|29,542||
|Sundries||||||||||||20||20|
|Bank<br>charges||||||||||||196|236||
|||||||||||||36,291|44,209||
|Total<br>resources|<br>expended|||||||||||36,291|59,002||
|Net<br>income||||||||||||622||856|



This page does not form part of the statutory financial statements 

Page 9