REGISTERED CHARKTY NUMBER: 1119125
Report of the Tru51ees and
Financial Slaternents for Ihe Year Eiiqled 31 March 2024
for
Merseyside Police Federation
Clbai'it￿b1e Trust
Kinsella Clarke Limited
61 Stanley Road
Bootle
Mer5ey5ide
L20 7BZ

Merseyside Police Federation
Chai'ilable Trust
Contents of the Fin¥4ncial Stalemeiits
for the Year Ended 31 March 2024
Page
Report ofthe Trustees
Independent Examlner's Report
Statement of Financial Aelivities
Balanc¢ Sheet
Notes to Ilie Flnan¢ial Statements
Detalled Stal¢menl of Financial Aelivities

MerseysRde Police Federation
Charitable Trust
Report ofthe Triistees
for the Year Ended 31 March 2024
The trustees pi'esent their report with the financial slalemeJ)ts of the charity ror the year ended 31 Mnrch 2024. The
trustees have adopted the pi'ovisions of Accounting and Reporting by Charities: Statem¢nt of Recommended Practice
applicable lo charities preparing their accounts in accordance with the FinancÈal Reporting Standai'd applicable in the
UK and Republi¢ of Ireland (FRS 102) (effective l January 2019).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is conti'olled by ils governing document. a deed of trusl and constitutes an unincoiporated charity.
RKFEI REf4CE AND ADMINISTRATIVE DETAILS
Regislered Charily number
1119125
Principal addr¢s$
Malvcrn House
13 Green Lane
Liverpool
Merseyside
L137DT
Trustees
A Fairclough (resigned 12.1.24)
D Lowe
W Sudwoith
C Garlick
C McGlade (appointed 12.1.24)
Independent Examiner
Icinsella Clai'ke Liniiled
61 Stanley Road
Bootle
Mei'seyside
L20 7BZ
Appi'oved by ordei. of the board of trustees on ..,...,
aiid signed on ils behalf by..
Truslee
Page I

ndependenl Examiner's Report to the Trustees of
Merseyside Police Federation
Charitable Ti'ust
Indepeiident examiner's report to the trustees of Merseyside Police Federation Charitable Trust
I report to the charity ti'ustees on my examination of tlie accounts of Merseyside Police Federation Charitable Trust (the
Ti'ust) for the year ended 31 March 2024.
Responsibilities and basis of report
As the charity ti'ustees of the Trust you are responsible for the preparation of the accounts in accordance with the
¥equirem¢nts of the Charities Act 2011 ('the Act,).
I repoit in respect of my examination of the Trust's accounts carried out under Seclion 145 of the Act and in carrying out
my exainination I liave followed all applicable Directions gtven by the Cliarity CoTnmission undei. Section 145(5)(b) of
the Act.
Independent exaininer's slatement
I have coinpleted my examiiiatioii, I confinn that no material matters have come to my attention in conn¢ction with the
examination giving rne cause to believe that in any material respect:
accouiiting records were not kept in respect of the Trust as required by Section 130 of the Act; or
the accounts do not accord with those iecords. or
the accounts do not comply with Ihe applicable requirements conceming the form and content of accouiits set out
in the Charities (Accounts and Rcpvrts) Regulations 2008 other ihan any requii'enient tliat the accounts give a
true and fair view which is not a matter considered as part of an independent exainination.
I have no concerns and have come across no other matters in connection with the exainination to which attentioii should
be drawn in this r¢poit in order to eiiable a proper understandingi of the accounts to be reached.
Mr S J Kirkhain
Kinsella Clarke Limited
61 Stanley Road
Bootle
Merseyside
L20 7BZ
Dale.,
Page 2

Merseyside Police Federation
Charitable Trust
Stalement of Financial Activities
for the Year Ended 31 March 2024
31.3.24
Uni-esti'icted
fund
31.3.23
Total
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
8,263
12,898
Other Iradiiig activities
67.784
53,711
Total
76,047
66,609
I XPENDITURK ON
Raising funds
76.946
100,556
NL+T INcoM￿{[XPENDITuRE)
(899)
(33,947)
RIICONCILIATION OF FUNDS
Total ￿ndS brought foi'ward
11,493
45.440
TOTAL FUNDS CARRIED FORWARD
10,594
11,493
The not&s form part of these financial statements
Page 3

Merseyside Police Federation
Charitablt Trust
Balance Sheet
31 Marcli 2024
31.3.24
Unrestricted
fund
31.3.23
Total
funds
Nol¢s
CURRII NT ASSETS
Debtoi's
Cash at bank and in hand
550
13,585
11,883
11,883
14,135
CREDITORS
Aniounls falling due within one year
(1,289)
(2,642)
NET CURREI NT ASSEI TS
10,594
11,493
TOTAL ASSETS LESS CURRENT
LIABILITIES
10,594
11,493
NET ASSETS
10,594
1,493
FUNDS
Uni'esli'icted ￿ndS
10,594
11,493
TOTAL FUNDS
10,594
11,493
The fin
nc
statenients were approved by the Board of Ti'ustees and autl)orised foi, issue
and weiy signed on its behalf by:
on
Ti'ustee
Th¢ notes fonrA part of these finaiicial statemeiils
Page 4

Mer5ey5ide Police Federatlon
Cliaritable Trust
Notes to Ilie Financial Statemenls
(or the Year En(Jed 31 March 2024
ACCOUNTING POLICIES
Basis of preparlng the financial statements
The financial statements of the charity, which is a public benefit entity undei. FRS 102. have been prepared in
accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of
Recomni¢nded Practice applicable to charities preparing 11)eir accounts in accordance willi the Fiiiancial
Repoiting Standard applicable in the UK and Republic of Ii'eland (FRS 102) (effective l January 2019),,
Finai)cial Reporting Siandard 102 The Finaiicial Reporting Standard applicable in the UK and Republic or
Ireland, and the Charilies Aci 2011. The financial stateiiients have been prepai'ed under the historical cost
convenlion.
ncome
All incom¢ is recognised in the Statement of Financial Activities onc¢ the cl)arity has entiilement to the funds, it
is probable that the income will be received and the amount can be ineasurcd reliably.
Expenditure
Liabilities are recognised as expenditur¢ as soon as there is a legal or constructive obligation committing the
¢harity to that expendilure, it Is probable that a transfer of economic benefits will be required in sertlement and
the ainounl of the obligation can be measured reliably. Expendilure is accounted for on an acci'uals basis and has
been classified under headings tliat aggregate all cost related to the calegoiy. Whel'¢ ¢05ts cannot be dii'ectly
atti'ibuted to particular headings they have been allocated lo aclivities on J basis consistent willi the iise of
re¥ources.
Taxation
The cl)arity is exempt fi'om tax on ils chai'itable aclivilies.
Fund aecounting
Uni'esti'icted funds can be used in accordance wiih ihe charitable objectives at the disci'etion of the ti'ustees,
Restricted funds can only be used for pariicular reslricted purposes within Ihe objects of the charity. Resti'iclions
arise when specified by the donor or when funds are raised for porliculai. restricted purposes.
Fuitli¢r explanation of the natiire aiid purpose of each fund is included in tlie notes to the finaiicial stateinents,
Hire pui'¢hase and leasing COTnmilments
Rentals paid uiidei. operaling leases are cl)arged to the Stateiiient of Financial Activities on a 5truight line basis
over the period of the lease.
OTHER TRADING AcfiviTIES
31.3.24
31.3.23
Fuiidrai5ing events
Admissioiis
Social lottei'ies
20,840
11,700
35,244
10,770
11,330
31,611
67,784
53,711
Page 5
continued..

Merseyside Police Federation
Charitable Trust
Notes to the Financial Statements - colltinued
for tlie Year Ended 31 March 2024
RAISING FUNDS
Raising donations and legacie5
31.3,24
31.3.23
Support costs
76,206
100,556
TRUSTEES, REMUNERATION AND BENEFITS
Tliere were no trustees, remunerdtion or other benefits for the year ended 31 March 2024 nor for the year ended
31 March 2023.
Trustees, expenses
There were no Irustees, expenses paid for lh¢ year ended 3 l March 2024 nor for the year ended 31 Mai'ch 2023.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Uni'esti'icted
fuTid
IIYCOMK AND ENDOWMENTS FROM
Donations and lega¢i¢s
12,898
Other trading activities
53,711
Total
66,609
EXPENDITURE ON
Raising fijnds
100,556
NET INCOMCI l(EXPCI NDITURE)
(33,947)
RECONCILIATION OF FUNDS
Total funds brought forward
45,440
TOTAL FUNDS CARRIED FORWARD
11,493
Pagc 6
¢ontiiiued...

Mersey5ide Police Federation
Charitable Trust
Note5 to the Financial Statements - conlinued
for the Year Ended 31 March 2024
DEIITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24
3l.3.23
Trade debtors
550
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24
31.3.23
Otlier creditors
1,289
2,642
MOVEMENT IN FUNDS
Net
movcnient
in funds
At
31.3.24
At 1.4.23
Unrestrlcted funds
Gene171 fund
11,493
(899)
10.594
TOTAL FUNDS
11,493
(899)
10,594
Net movement in funds, included in Ihe above are as follows:
Incoming
resoui'ces
Resources
expend¢d
Moveiment
in funds
Uiirestricted funds
General fund
76,047
(76.946)
(899)
TOTAL FUNDS
76,047
(76,946)
(899)
Comparalives for movement in funds
Net
niovement
in funds
At
31.3.23
At 1.4.22
Unrestricted funds
Gei)eral fund
45,440
(33,947)
11,493
TOTAL FUNDS
45,440
(33,947)
11,493
Page 7
continued...

Merseyside Police Federation
Cliaritable Trust
Note5 to the Financial Statements- continiied
for the Year Elided JI Mareh 2024
MOVEMENT IN FUNDS- eonlinlled
Comparative net movement in funds, includ¢d in the above are as follows:
Incoming
r¢sources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
66,609
(100.556)
(33,947)
TOTAL FUNDS
66,609
(100.556)
(33,947)
A cuntnt year 12 n)onths and prior year 12 months Combined position is as follows:
Net
Inovenient
in funds
At
31.3.24
Al 1.4.22
UnresÉricted funds
G¢nei'al ￿nd
45,440
(34,846)
10,594
TOTAL FUNDS
45.440
(34,846)
10,594
A Curreni year 12 inontlis and prior y¢ar 12 months combined net movement in funds, included in the ebove are
as follows..
Incoining
resources
Resources
expended
Movement
in funds
Unrestrleted funds
General fund
142,656
(177,502)
(34,846)
TOTAL FUNDS
142,656
(177,502)
(34,846)
RELATED PARTY DISCLOSURES
Thei'e were no related party transactions for Ihe year ended 31 March 2024.
Page 8

Merseyside Police Federation
Charitable Ti'ust
Detailed Staten]ent of Financial Activilies
for the Year Ended 31 March 2024
31.3.24
31.3.23
INCOME AND ENDOWMENTS
Donation5 and legacies
Donations
8,263
12,898
Other trading Activilies
Fundiaising events
Adtiiissions
Social lottei'ies
20,840
11,700
35.244
10,770
11,330
31,611
67,784
53,711
Total ineoming resources
76,047
66,609
EXPENDITURE
Other trading activities
Bad debts
740
Support Costs
ManHgem¢nt
Pi'ize purchases
Event costs
Eiitei'tainmeiit costs
Advertising
2,439
15,582
3,028
330
1,532
15,160
3,196
330
21,379
20,218
Finance
Community grants
Donations
Sundi'ies
Bank charges
22,281
32.242
20
284
20,780
59,373
20
165
54,827
80.338
Total itSOLtrces expended
76,946
100,556
Net expenditure
(899)
(33,947)
This page does not fonn part of the statutory financial statements
Page 9