||Page|Page||
|---|---|---|---|
|Report from Chief Executive, Mark Williams||||
|Report of the Trustees|2|to|7|
|Independent<br>Examiner's<br>Report||||
|Statement of Financial Activities||||
|Balance Sheet||10||
|Cash Flow Statement||||
|Notes to the Cash Flow Statement||12||
|Notes to the Financial Statements|13|to|20|
|Detailed Statement of Financial Activities|21|to|22|





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|||fort|he Year|<br>Ended 30June|2021|||
|---|---|---|---|---|---|---|---|
|||||||2021|2020|
|||||Unrestricted|Restricted|Total|Total|
|||||funds|funds|funds|funds|
||||Notes|F|9|F|9|
|INCOME AND ENDOWMENTS||FROM||||||
|Donations<br>and legacies|||2|507,944||507,944|505,903|
|Other trading<br>activities|||3|1,231||1,231|1,181|
|Investment<br>income<br>Other income|||4|781<br>3744||781<br>~3744|3,416<br>25 000|
|Total||||513,700||513,700|535,500|
|EXPENDITURE ON||||||||
|Charitable<br>activities||||||||
|Provision<br>ofgrants<br>&support services||||491,914||491,914|435,758|
|Museum<br>&promoting|education|||1,411||1,411|13,905|
|Total||||493,325||493,325|449,663|
|NET INCOME||||20,375||20,375|85,837|
|RECONCILIATION<br>OF FUNDS||||||||
|Total funds brought|forward|||369,303|15,784|385,087|299,250|
|TOTAL FUNDS CARRIED FORWARD||||389678|15784|405462|385 087|





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||30J|<br>une 2021||||
|---|---|---|---|---|---|
|||||2021|2020|
|||Unrestricted|Restricted|Total|Total|
||Notes|funds|funds|funds<br>f|fundsf|
|FIXEDASSETS||||||
|Tangible assets|10|35,706||35,706|38,224|
|CURRENT ASSETS||||||
|Debtors|11|55,312||55,312|69,598|
|Cash at bank||328 149|~15784|343933|288 508|
|||383,461|15,784|399,245|358,106|
|CREDITORS||||||
|Amounts<br>falling due within one year|12|(29,489)||(29,489)|(11,243)|
|NET CURRENT ASSETS||353972|15,784|369756|346 863|
|TOTAL ASSETSLESSCURRENT||||||
|LIABILITIES||389,678|15,784|405,462|385,087|
|NET ASSETS||~389678|15784|405 462|385087|
|FUNDS|14|||||
|Unrestricted<br>funds||||389,678|369,303|
|Restricted<br>funds||||15784|15,784|
|TOTAL FUNDS||||405 462|385087|





## 

||||||2021|2020|
|---|---|---|---|---|---|---|
|||||Notes|||
|Cash flows from||operating||activities|||
|Cash generated|from operations<br>1||||60,326|38,683|
|Net cash provided||by operating<br>activities|||60 326|38,683|
|Cash flows from||investing||activities|||
|Purchase<br>oftangible fixed assets<br>Interest received|||||(4,932)<br>31|(7,815)<br>416|
|Net cash used in||investing|activities||~4,901)|~7,399)|
|Change<br>in cash||and cash||equivalents|||
|in the reporting||period|||55,425|31,284|
|Cash and cash|equivalents|||at the|||
|beginning<br>ofthe||reporting||period|288 508|257 224|
|Cash and cash|equivalents|||at the end|||
|ofthe reporting||period|||343,933|288 508|





## 

||Notes to the Cash Flow Statement<br>forthe Year Ended 30June 2021|Notes to the Cash Flow Statement<br>forthe Year Ended 30June 2021|||
|---|---|---|---|---|
|RECONCILIATION|OF NET INCOME TO NET CASH FLOW FROM||OPERATING ACTIVITIES||
||||2021|2020|
|||||8|
|Net income for the|reporting|period (as per the Statement of|||
|Financial Activities)|||20,375|85,837|
|Adjustments<br>for:|||||
|Depreciation<br>charges|||7,450|7,474|
|Interest received|||(31)|(416)|
|Decrease/(increase)|in debtors||14,286|(55,598)|
|Increase<br>in creditors|||~18246|1 386|
|Net cash provided|by operations||60,326|38683|



## 

## 

|ANALYSIS OF C|HANGES<br>IN NET FUNDS||||
|---|---|---|---|---|
|||At 1.7.20|Cash flow|At 30.6.21|
|||8|||
|Net cash|||||
|Cash at bank and|in hand|288,508|55,425|343,933|
|||288 508|~55 425|343933|
|Total||288 508|55,425|343933|





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## 

||||forthe Ye|forthe Ye|forthe Ye|<br>ar Ended 30Jun|<br>e 2021||||
|---|---|---|---|---|---|---|---|---|---|---|
|OTHER|TRADING||ACTIVITIES||||||||
||||||||||2021|2020|
|||||||||||f|
|Merchandise<br>Sales|||||||||1,231|1 181|
|INVESTMENT INCOME|||||||||||
||||||||||2021|2020|
||||||||||6|F|
|Rents received|||||||||750|3,000|
|Bank interest|||||||||31|416|
||||||||||781|~3416|
|CHARITABLE ACTIVITIES COSTS|||||||||||
||||||||||Support||
||||||||Direct||costs (see||
||||||||Costs<br>F||note 6)<br>f|Totals<br>6|
|Provision||ofgrants|&support||||||||
|services|||||||336,338||155,576|491,914|
|Museum|& promoting|||education|||||1 411|1 411|
||||||||336338||156987|493325|
|SUPPORT COSTS|||||||||||
||||||||Human||Premises||
|||||||Management|resources||Costs|Totals|
||||||||E||||
|Provision||of grants|&support services|||67,453|63,069||25,054|155,576|
|Museum|& promoting|||education||1 411||||1,411|
|||||||68864|63069||25 054|156987|
|Support|costs, included||||in the above, are|as follows:|||||
||||||||||2021|2020|
|||||||Provision|||||
|||||||ofgrants|Museum|&|||
|||||||&support|promoting||Total|Total|
|||||||seNlces|education||activities|activities|
||||||||||6|6|
|Other operating<br>leases||||||4,315|||4,315|5,186|
|Utilities||||||4,916|259||5,175|6,510|
|Sundnes||||||2,195|||2,195|2,635|
|Employee||&Trustee Training||||3,686|||3,686|7,826|
|Committee||expenses||||607|||607|108|
|Meetings||(including|AGM)|||34|||34|3,728|
|Telephone||||||7,217|||7,217|10,081|
|Printing,|postage and stationery|||||4,677|||4,677|3,185|
|Repairs and renewals||||-|equipment|||||228|
|Travelling||||||3,108|||3,108|10,121|
|Marketing||and web|costs|||23,447|||23,447|13,045|
|lnsurances||||||3025|1 008||4 033|1 212|
|Carried forward||||||57,227|1,267||58,494|63,865|





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## 

|||||||2021|2020|
|---|---|---|---|---|---|---|---|
||||Provision|||||
||||ofgrants|Museum|8|||
||||& support|promoting||Total|Total|
||||services|education||activities|activities|
||||F|||F|6|
|Brought forward|||57,227|1,267||58,494|63,865|
|Credit card charges|||978|||978|1,212|
|Bank charges|||658|||658|545|
|Accountancy|&payroll|costs|5,010|144||5,154|7,380|
|Depreciation|oftangible|and heritage||||||
|assets|||3,580|||3,580|3,153|
|Wages|||57,722|||57,722|61,769|
|Social security|||3,892|||3,892|4,074|
|Pensions|||1,455|||1,455|1,315|
|Rent, rates and water|||13,386|||13,386|12,618|
|Property<br>maintenance|||7,798|||7,798|6,512|
|Depreciation|oftangible|fixed assets|3870|||3,870|4,321|
||||155576|1 411||156987|166,764|



## 

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||||2021|2020|
|---|---|---|---|---|
|Depreciation|—owned assets||7,450|7,474|
|Other operating||leases|4 315|5186|



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|||2021|2020|
|---|---|---|---|
|Wages|and salaries|147,268|119,356|
|Social|security costs|7,694|6,603|
|Other|pension costs|3,027|2253|
|||157989|128,212|





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## 

|||2021|2020|
|---|---|---|---|
|Charitable|Activities|5|4|
|Governance||1|2|



||No employees<br>received emoluments<br>in excess off60,000.|No employees<br>received emoluments<br>in excess off60,000.|||||
|---|---|---|---|---|---|---|
|10.|TANGIBLE FIXEDASSETS||||||
|||Improvements|||||
|||to|Plant and||Computer||
|||property<br>6|machinery<br>6||equipment<br>f|Totals<br>f|
||COST||||||
||At 1 July 2020|64,585|2,898||21,797|89,280|
||Additions||4|932||4,932|
||At 30June 2021|~64 585|7|830|21 797|94,212|
||DEPRECIATION||||||
||At 1 July 2020|38,785|2,112||10,159|51,056|
||Charge for year|3870||670|2910|7 450|
||At 30June 2021|42,655|2|782|13,069|58,506|
||NET BOOK VALUE||||||
||At 30June 2021|21 930|5,048||8 728|35706|
||At 30June 2020|25,800||786|11638|38,224|
|11.|DEBTORS: AMOUNTS|FALLING DUE WITHIN ONE YEAR|||||
||||||2021<br>f|2020|
||Sundry debtors<br>&prepayments||||46,869|62,905|
||Prepayments<br>and accrued income||||8443|6693|
||||||55312|69,598|





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## 

||||||||2021|2020|
|---|---|---|---|---|---|---|---|---|
|Social security and other taxes|||||||3,860|2,347|
|Sundry<br>creditors|&accruals||||||4,929|8,896|
|Accruals and deferred||income|||||~20 700||
||||||||29489|11,243|
|LEASING AGREEMENTS|||||||||
|Minimum<br>lease payments|||under|non-cancellable|operating|leases fall due as follows:|||
||||||||2021|2020|
|||||||||6|
|Within one year|||||||17,696|17,696|
|Between one and|five years||||||54,616|54,621|
|ln more than five|years||||||33465|46,851|
||||||||105777|119,168|
|MOVEMENT<br>IN FUNDS|||||||||
|||||||Net|Transfers||
|||||||movement|between|At|
|||||At|1.7.20<br>f|in funds|funds|30.6.21<br>F|
|Unrestricted<br>funds|||||||||
|General<br>fund<br>Museum<br>ofArmed<br>Policing<br>Advancement<br>ofeducation||||319,938<br>2,955<br>15,000||25,532<br>(1,471)|(37,276)<br>30,000|308,194<br>1,484<br>45,000|
|Contingency<br>for terrorist <br>Training<br>Budget||events||25,000<br>6410||~3686|7276|25,000<br>10000|
|Restricted funds||||369,303||20,375||389,678|
|PFOA Training<br>Ltd||||15,784||||15,784|
|TOTAL FUNDS||||385087||20 375|—|405 462|



|Net mov|ement<br>in fu|nds, included<br>in the abov|e are as follows:|||
|---|---|---|---|---|---|
||||Incoming|Resources|Movement|
||||resources<br>8|expended<br>f|in funds<br>f|
|Unrestricted<br>funds||||||
|General|fund||513,700|(488,168)|25,532|
|Museum<br>Training|ofArmed<br>Budget|Policing||(1,471)<br>~3,686|(1,471)<br>~3,686|
||||513,700|493325|20 375|
|TOTAL|FUNDS||513700|493,325|20,375|





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## 

|Comparatives<br>for|move|ment<br>in funds|||||
|---|---|---|---|---|---|---|
|||||Net|Transfers||
|||||movement|between|At|
||||At 1.7.19|in funds<br>f|funds<br>f|30.6.20<br>6|
|Unrestricted<br>funds|||||||
|General<br>fund|||219,572|98,205|2,161|319,938|
|Premises<br>refurbishment||costs|2,464|(303)|(2,161)||
|Museum<br>ofArmed|Policing||6,138|(3,183)||2,955|
|Advancement<br>ofeducation|||15,000|||15,000|
|Contingency<br>for terrorist <br>Training<br>Budget||events|25,000<br>~15000|~8590)||25,000<br>~6410|
||||283,174|86,129||369,303|
|Restricted funds|||||||
|PFOA Training<br>Ltd|||13,468|2,316||15,784|
|Devon &Cornwall|oflicer|support|2608|~2608)|||
||||16076|292||15,784|
|TOTAL FUNDS|||299250|85 837||385087|



|Comparat|ive<br>net m|oveme|nt<br>in funds, included|in the above are as follows|:||
|---|---|---|---|---|---|---|
|||||Incoming|Resources|Movement|
|||||resources|expended<br>f|in funds|
|Unrestricted<br>funds|||||||
|General|fund|||532,118|(433,913)|98,205|
|Premises|refurbishment||costs||(303)|(303)|
|Museum<br>Training|ofArmed<br>Budget|Policing||382|(3,565)<br>~8590|(3,183)<br>~8590|
|||||532,500|(446,371)|86,129|
|Restricted funds|||||||
|PFOA Training<br>Ltd<br>Devon 8 Comwall||officer|support|3,000|(684)<br>~2608|2,316<br>~2,608|
|||||3000|3292|292|
|TOTAL FUNDS||||535500|449,663|85 837|





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## 

## 

|A current year 12|months|and prior year|12 months<br>combin|ed<br>position<br>is|as follows:||
|---|---|---|---|---|---|---|
|||||Net|Transfers||
|||||movement|between|At|
||||At 1.7.19|in funds|funds|30.6.21<br>f|
|Unrestricted<br>funds|||||||
|General<br>fund|||219,572|123,737|(35,115)|308,194|
|Premises<br>refurbishment||costs|2,464|(303)|(2,161)||
|Museum<br>ofArmed|Policing||6,138|(4,654)||1,484|
|Advancement<br>ofeducation|||15,000||30,000|45,000|
|Contingency<br>for terrorist||events|25,000|||25,000|
|Training<br>Budget|||15000|~12276|7276|10000|
||||283,174|106,504||389,678|
|Restricted funds|||||||
|PFOA Training<br>Ltd<br>Devon &Cornwall|oflicer|support|13,468<br>2 608|2,316<br>~2608)||15,784|
||||16076|~292||15784|
|TOTAL FUNDS|||299250|106212||405 462|



||||Incoming|Resources|Movement|
|---|---|---|---|---|---|
||||resources|expended|in funds<br>f|
|Unrestricted<br>funds||||||
|General<br>fund|||1,045,818|(922,081)|123,737|
|Premises<br>refurbishment||costs||(303)|(303)|
|Museum<br>ofArmed|Policing||382|(5,036)|(4,654)|
|Training<br>Budget||||~12,276|~12 276|
||||1,046,200|(939,696)|106,504|
|Restricted funds||||||
|PFOA Training<br>Ltd<br>Devon &Comwall|officer|support|3,000|(684)<br>~2608|2,316<br>~2,608)|
||||3000|3,292|292|
|TOTAL FUNDS|||1~049200|942 988|106212|





## 



## 

## 

|Police Firearms Offi|ce|rs Assoc|iation<br>Ltd|||
|---|---|---|---|---|---|
||||Detailed Statement ofFinancial Activities|||
||||forthe Year Ended 30June 2021|||
|||||2021|2020|
|||||f||
|INCOME AND ENDOWMENTS||||||
|Donations and legacies||||||
|Donations - members||||434,701|464,419|
|Donations - other||||36,972|6,829|
|Members'<br>fundraising|||||1,244|
|Giit aid||||36271|33,411|
|||||507,944|505,903|
|Other trading<br>activities||||||
|Merchandise<br>Sales||||1,231|1,181|
|Investment<br>income||||||
|Rents received||||750|3,000|
|Bank interest||||31|416|
|||||781|3,416|
|Other income||||||
|Government<br>Grants||||3,744|25 000|
|Total incoming<br>resources||||513,700|535,500|
|EXPENDITURE||||||
|Charitable<br>activities||||||
|Wages||||89,546|57,587|
|Social security||||3,802|2,529|
|Pensions||||1,572|938|
|Provision<br>ofgrants and||charitable|assistance|233,269|217,611|
|Costs ofmaintaining|and expanding|||||
|membership<br>levels||||8,149|2,099|
|Costs associated<br>with|members'||fundraising|||
|and events|||||2 135|
|||||336,338|282,899|
|Support costs||||||
|Management||||||
|Other operating<br>leases||||4,315|5,186|
|Utilities||||5,175|6,510|
|Sundries||||2,195|2,635|
|Employee<br>&Trustee|Training|||3,686|7,826|
|Committee<br>expenses||||607|108|
|Meetings<br>(including|AGM)|||34|3,728|
|Telephone||||7,217|10,081|
|Printing,<br>postage and stationery||||4,677|3,185|
|Repairs and renewals||—equipment|||228|
|Travelling||||3,108|10,121|
|Carried forward||||31,014|49,608|





## 

|Detailed Statement of <br>forthe Year Ended|Financial Activities<br> 30June 2021||
|---|---|---|
||2021|2020|
|Management|||
|Brought forward<br>Marketing<br>and web costs<br>Insurances<br>Credit card charges<br>Bank charges|31,014<br>23,447<br>4,033<br>978<br>658|49,608<br>13,045<br>1,212<br>1,212<br>545|
|Accountancy<br>& payroll costs<br>Plant and machinery|5,154<br>670|7,380<br>263|
|Computer<br>equipment|2 910|2 890|
||68,864|76,155|
|Human<br>resources|||
|Wages<br>Social security<br>Pensions|57,722<br>3,892<br>1 455|61,769<br>4,074<br>1 315|
||63,069|67,158|
|Premises Costs|||
|Rent, rates and water|13,386|12,618|
|Property<br>maintenance|7,798|6,512|
|Improvements<br>to property|3870|4 321|
||25 054|23,451|
|Total resources expended|493,325|449 663|
|Net income|20 375|85,837|