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2021-12-31-accounts

(formerly The Police Rehabilitation Centre) TRUSTEES' REPORT and FINANCIAL STATEMENTS 2021

Charity Number 1146913 Registered number 07990432

1

(formerly The Police Rehabilitation Centre)

CONTENTS

  1. Our Vision

  2. Our Aim

  3. Our Values

  4. Chair's Foreword

  5. CEO's Statement

  6. Clinical Report

  7. Testimonial

  8. Advisers

  9. Trustees' Report

  10. Trustees' Responsibilities Statement

  11. Independent Auditor's Report on the Financial Statements

  12. Statement of Financial Activities

  13. Balance Sheet

  14. Statement of Cash Flows

  15. Notes to the Financial Statements

Charity Number 1146913 Registered number 07990432

2

(formerly The Police Rehabilitation Centre)

OUR VISION

To support people to lead healthy lives, build resilient careers and enjoy retirement, by delivering world class preventative and rehabilitative care to serving and retired members of the police service.

Charity Number 1146913 Registered number 07990432

3

(formerly The Police Rehabilitation Centre)

OUR AIM

To continue to deliver world class physical rehabilitation and mental health support to serving and retired police officers.

Our highly skilled clinical team make it their daily mission to help our patients to heal. We offer a safe, relaxed environment where everyone is treated with care and respect, no ranks, no hierarchy.

We are entirely funded by donations and fundraising.

Charity Number 1146913 Registered number 07990432

4

(formerly The Police Rehabilitation Centre)

OUR VALUES

Charity Number 1146913 Registered number 07990432

5

(formerly The Police Rehabilitation Centre)

CHAIR'S FOREWORD JON CARTER-LANG

Charity Number 1146913 Registered number 07990432

6

CHAIR'S FOREWORD JON CARTER-LANG

Following the departure of Ian Wylie from the board of trustees, I was delighted to accept the position of board chair for the next year.

Ian was instrumental in setting a new direction for the charity following a thorough strategic review in 2020. My role is to ensure the board continues to support the executive team in the implementation of the exciting plans.

These incorporate a series of radical steps over the next few years to lead the charity towards its vision and long term objectives, including:

Having taken a prudent view in all aspects of our financial management over the last few years, we are now able to invest up to £5 million in these new developments with the funds taken from our own reserves.

I am also delighted to announce that from 1 July 2022 we will be launching a new offering to all retired police officers. This will attract additional donations to the charity and provide reassurance that officers will still be eligible to come to attend Flint House for rehabilitation after retirement.

We have entered a very exciting phase in the charity`s 132 year history and I feel very proud that I will be able to play an active role in the evolving journey.

7

(formerly The Police Rehabilitation Centre)

CEO'S STATEMENT SOPHIA MAJAYA

Charity Number 1146913 Registered number 07990432

8

CEO'S STATEMENT SOPHIA MAJAYA

Flint House Police Rehabilitation was founded in 1890, back in the days when bobbies wore stove-pipe hats and the most common injuries were caused by police horses. Flint House has evolved over the years, and is now at the forefront of modern physical rehabilitation and mental health support, offering both serving and retired officers modern, flexible, needs based programmes.

Alongside our Board of Trustees, I am always looking to implement significant enhancements to our patient offering and over the next few years we are making improvements to keys areas of the Charity. One such area is our support programme for Retired Police Officers for which our offering will become far more affordable and flexible.

Following the Strategic Review in 2020 we are already well on our way to making some positive changes to our clinical support. Our trustees, staff and patients should be proud of our progress, especially in the quest to make Flint House 'the' authority on police rehabilitation. I would like to take this opportunity to thank them all for making Flint House what it is - and what it will be for many years to come.

9

(formerly The Police Rehabilitation Centre)

CLINICAL REPORT

PHYSICAL REHABILITATION | MENTAL HEALTH | NURSING

This coming year the physical rehabilitation department will deliver a new flexible service that is driven by the needs of the patients and will have the ability to continually evolve.

Treatment will be delivered through a variety of different means - virtual, outpatients, residential or a combination of all 3 if required. The delivery, length and frequency of the treatment will vary depending on the patients' needs making Flint House more accessible to all.

Along with rehabilitation and prehabilitation service that we offer, we are excited to introduce a new conditioning service at the end of 2022. This will aid in injury prevention by improving fitness and general conditioning.

In 2021 11,226 patients attended classes; 2,121 had virtual physiotherapy sessions; and 3,443 patients have attended hydrotherapy.

The mental health department has been working closely with the Police Federation offering bespoke workshops for Thames Valley Police, the Metropolitan Police, Hampshire Police and Wiltshire Police.

Our charity has also forged some fantastic links with the Oscar Kilo 9 wellbeing dog service and we now have a regular Trauma and Wellbeing Dog that visits our patients.

On-site we have introduced Horticulture classes and all patients were invited on our weekly wellbeing walk.

In our nursing department, all staff have completed their ‘hands on’ training for Moving and Handling of People. While health checks and blood pressure drop-ins have continued successfully.

Charity Number 1146913 Registered number 07990432

10

JAMES SARSON FLINT HOUSE TESTIMONIAL

Official Flint House Ambassador, James Sarson, who has 21 years’ service, said the first time he came to Flint House he arrived on crutches and left without them.

“I was driving home from work and someone pulled out on me; I had to swerve and then someone hit me head-on. I was in a coma, with a broken back, broken knees, a fractured sternum, and part of my stomach had to be removed. When I came out of the coma I had to have intense physio and learn to walk again. When I went to Flint House three months after the accident, I was on crutches. I left without needing them!"

11

FLINT HOUSE POLICE REHABILITATION (Formerly The Police Rehabilitation Centre)

(A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2021

Her Majesty the Queen, Patron Dame Cressida Dick, President

Trustees

Mr I Wylie, Police Superintendents’ Association, resigned as trustee and chair on 15 July 2021 Mr C Field, co-opted (appointed 15 December 2015)

Dr R Hamilton, co-opted (appointed 15 December 2015)

Mr Z Mader, National Board of the Police Federation of England & Wales, (appointed 10 March 2019) Ms S de Reya, National Police Chiefs Council (appointed 14 July 2020)

Mr J Carter-Lang, Branch Boards of the Police Federation of England & Wales from other police forces contributing to the charity (appointed 20 October 2020). Appointed chair on 20 September 2021 Mr C Edwards, co-opted (appointed 20 October 2020, resigned 26 April 2022) Mr T Gaymor, co-opted (appointed 20 October 2020)

Mr I Roe, Branch Boards of the Police Federation of England & Wales from other police forces contributing to the charity (resigned as trustee 2 November 2021)

Mr E Carroll, Police Superintendents’ Association (appointed 19 October 2021)

Mr T Clarke, Metropolitan Police Branch Board of the Police Federation of England & Wales (appointed 19 October 2021)

Mr A Swift, Metropolitan Police Branch Board of the Police Federation of England & Wales (appointed 19 October 2021)

Mr A Orchard, co-opted, National Association of Retired Police Officers rep (appointed 18 January 2022) Mr M McIntyre, Branch Boards of the Police Federation of England & Wales from other police forces contributing to the charity (appointed 26 April 2022)

Company registered number 07990432

Charity registered number

1146913

Registered office

Flint House Reading Road Goring on Thames Oxfordshire RG8 0LL

Honorary Chaplin The Rev D Axcell

Independent auditor

James Cowper Kreston Chartered Accountants and Statutory Auditor 2 Communications Road Greenham Business Park Greenham Newbury Berkshire RG19 6AB

Page 12

FLINT HOUSE POLICE REHABILITATION (Formerly The Police Rehabilitation Centre)

(A company limited by guarantee)

Bankers

Barclays Bank Plc 1 The Triangle Tilehurst Reading Berkshire RG30 4RW

Solicitors

Penningtons Manches Cooper LLC Apex Plaza Forbury Road Reading Berkshire RG1 1AX

Investment Manager

Brewin Dolphin Limited 8 Waterloo Place St James’ London SW1Y 4BE

Executive Team

Ms S Majaya, Chief Executive Officer Mr P Finn, IT Manager Mr J Gomez, General Manager Ms M Li, Finance Manager Ms A Weatherburn, Marketing Manager

Page 13

FLINT HOUSE POLICE REHABILITATION (Formerly The Police Rehabilitation Centre)

(A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

The Trustees present their annual report together with the audited financial statements of Flint House Police Rehabilitation for the year 1 January 2021 to 31 December 2021. The Annual report serves the purposes of both a trustees' report and a directors' report under company law. The trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

Structure, governance and management

Governing document

The charitable company is controlled by its governing document: the Articles of Association adopted on 14 March 2012 (as last amended Dec 2020), and constitutes a limited company, limited by guarantee as defined by the Companies Act 2006.

Appointment of Trustees

In accordance with the Articles of Association, the Board of trustees when complete should consist of not more than twelve individuals, all of whom must be Members. There should be not less than five trustees of whom not less than two should be co-opted trustees.

Seven nominated trustees - such appointments being nominated as:-

Five co-opted trustees - appointed by a resolution of the trustees

Trustee Induction and Training

New trustees are required to spend time at Flint House on induction and meeting key employees. They are also encouraged to attend recognised Charity Governance courses.

Page 14

FLINT HOUSE POLICE REHABILITATION (Formerly The Police Rehabilitation Centre)

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Organisation

The trustees manage the charitable company, with the full Board of the trustees meeting quarterly. The Board of the trustees is mainly concerned with policy matters and agrees broad strategies and areas of activity for the charitable company. The trustees also are continually mindful of their fiduciary duties and the financial strength of the charity is reviewed every meeting.

To support the trustees on all financial and control matters, the Finance and Audit Committee (FAC) has been strengthened. Under the leadership of Clive Field, the committee now meets monthly and has a clear role to critique all financial proposals before forwarding to the Board for approval.

Other committees and working groups are formed on a temporary basis as and when necessary.

Responsibility for day to day management of the charitable company lies with the CEO, Sophia Majaya, who has powers and responsibilities approved by the trustees.

None of the trustees receive remuneration from the charitable company.

Remuneration of key management

The salaries of key management are determined using current market rates and approved by the Board of trustees.

Vision: To deliver world class preventative and rehabilitative care for people in the police service. Supporting people to lead healthy lives, build resilient careers and enjoy retirement.

Strapline: ‘ Helping people in the police service to be healthier, fitter, more resilient and recover from mental and physical injury’.

Objectives:

Values and Principles

Page 15

FLINT HOUSE POLICE REHABILITATION (Formerly The Police Rehabilitation Centre)

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Future plans and achievements

The trustees met in October 2020 to start the process of developing a new transformational five year business plan. The first stage was to review the efficiency and effectiveness of the charity’s operations alongside forming a new strategy to deliver world class services. This multi-faceted plan, including a major refurbishment programme to Flint House and development of cutting edge technology was presented to the trustees in June 2021 with all major proposals being approved.

Sophia Majaya discusses the progress on patient care in our front section.

Financial review

The planned implementation of our strategic review and further developments will cost up to £5 million. The impact on our Surplus will be a combination of one off “non-recurring spend” and ongoing additional operational expenditure e.g. depreciation of a new capital item.

We believe that it is important to identify and report separately on the non-recurring items to provide the reader of the report with a clearer picture of the ongoing financial viability of the charity.

During the year ended 31 December 2021, the Charity attracted income from all sources of £5,368,459 (2020: £5,455,037). Ongoing recurring expenses were £4,958,238 (2020: £5,208,345) leaving a recurring surplus for the year of £410,221 (2020: £246,692). Non-recurring expenditure was £155,415 (2020: £179,102). Surplus taking into account all expenditure was £254,806 (2020: £67,590), before recognition of investment gains/losses. During the year the Charity made a net gain on investments of £695,893.

Risk Management

The Executive team maintain a detailed risk register which assesses the severity and likelihood of all key risks. This is presented to the Board on a quarterly basis, highlighting those risks which need urgent mitigating actions.

Investment Management

The trustees have discretion as to the manner in which funds are invested. Professional advice in this regard is provided by the Charity’s appointed Investment Managers.

The FAC has been in active dialogue with our Investment Managers to ensure the trustees understand the balanced risk approach of the investment strategy. We have been cautious in maintaining sufficient liquid funds, where no capital risk is present, to ensure we can fund the implementation of the strategic review in addition to our operational reserve.

Reserves policy

The trustees, being cognisant of the requirements of the Charity Commission for a reserves policy to be adopted, have determined a minimum level of reserves should be held in freely available funds (i.e. those not tied up in tangible assets or designated funds). This amount needs to be available to provide working capital if required to ensure the uninterrupted running of the charitable company at current levels of occupancy, should income levels fall or unexpected maintenance costs arise. The amount has been set at 6 months expenditure.

Page 16

FLINT HOUSE POLICE REHABILITATION (Formerly The Police Rehabilitation Centre)

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Statement of Trustees' responsibilities

The trustees (who are also the directors of the company for the purposes of company law) are responsible for preparing the trustees' report including the Strategic report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of information to auditor

Each of the persons who are trustees at the time when this trustees' report is approved has confirmed that:

Auditor

The auditor, James Cowper Kreston, has indicated its willingness to continue in office. The designated trustees will propose a motion reappointing the auditor at a meeting of the trustees.

Approved by order of the members of the board of trustees on July 2022 and signed on their behalf by:

................................................ Mr J Carter-Lang Chair

Page 17

FLINT HOUSE POLICE REHABILITATION (Formerly The Police Rehabilitation Centre)

(A company limited by guarantee)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF FLINT HOUSE POLICE REHABILITATION

Opinion

We have audited the financial statements of Flint House Police Rehabilitation (the 'charitable company') for the year ended 31 December 2021 which comprise the Statement of financial activities, the Balance sheet, the Statement of cash flows and the related notes, 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 Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for 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 Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company 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 18

FLINT HOUSE POLICE REHABILITATION (Formerly The Police Rehabilitation Centre)

(A company limited by guarantee)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF FLINT HOUSE POLICE REHABILITATION (CONTINUED)

Other information

The other information comprises the information included in the 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.

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' Report including the Strategic Report.

We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Trustees' responsibilities statement, the Trustees (who are also the directors of the charitable company for the purposes of company law) 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 statements 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 company'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 charitable company or to cease operations, or have no realistic alternative but to do so.

Page 19

FLINT HOUSE POLICE REHABILITATION (Formerly The Police Rehabilitation Centre)

(A company limited by guarantee)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF FLINT HOUSE POLICE REHABILITATION (CONTINUED)

Auditor's responsibilities for the audit of the financial statements

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 an Auditor's report that includes our 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.

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/auditorsresponsibilities. This description forms part of our Auditor's report.

Page 20

FLINT HOUSE POLICE REHABILITATION (Formerly The Police Rehabilitation Centre)

(A company limited by guarantee)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF FLINT HOUSE POLICE REHABILITATION (CONTINUED)

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an Auditor's 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 charitable company and its members, as a body, for our audit work, for this report, or for the opinions we have formed.

Michael Farwell MA FCA DChA (Senior statutory auditor)

for and on behalf of

James Cowper Kreston Chartered Accountants and Statutory Auditor 2 Communications Road Greenham Business Park Greenham Newbury Berkshire RG19 6AB

Date:

Page 21

FLINT HOUSE POLICE REHABILITATION

(Formerly The Police Rehabilitation Centre)

(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2021

Note
Income from:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investments
6
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income/(expenditure) before net
gains/(losses) on investments
Net gains/(losses) on investments
Net income/(expenditure)
Transfers between funds
17
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2021
£
4,931,691
25,940
261,268
149,560
5,368,459
166,614
4,929,751
5,096,365
272,094
695,893
967,987
1,675,161
2,643,148
29,835,279
2,643,148
32,478,427		 Restricted
funds
2021
£
-
-
-
-
-
-
17,288
17,288
(17,288)
-
(17,288)
(1,675,161)
(1,692,449)
1,692,449
(1,692,449)
-		 Total
funds
2021
£
4,931,691
25,940
261,268
149,560
5,368,459
166,614
4,947,039
5,113,653
254,806
695,893
950,699
-
950,699
31,527,728
950,699
32,478,427		 Total
funds
2020
£
5,006,600
10,400
296,154
141,883
5,455,037
186,663
5,200,784
5,387,447
67,590
(76,981)
(9,391)
-
(9,391)
31,537,119
(9,391)
31,527,728

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 25 to 41 form part of these financial statements.

Page 22

FLINT HOUSE POLICE REHABILITATION

(Formerly The Police Rehabilitation Centre)

(A company limited by guarantee) REGISTERED NUMBER: 07990432

BALANCE SHEET AS AT 31 DECEMBER 2021

Note
Fixed assets
Tangible assets
13
Investments
14
Current assets
Stocks
Debtors
15
Cash at bank and in hand
Creditors: amounts falling due within one
year
16
Net current assets
Total net assets
Charity funds
Restricted funds
17
Unrestricted funds
17
Total funds		 8,656
1,178,289
5,549,494
6,736,439
(308,662)		 2021
£
19,327,481
6,723,169
26,050,650
6,427,777
32,478,427
-
32,478,427
32,478,427		 4,210
1,352,823
4,485,956
5,842,989
(356,620)		 2020
£
19,979,965
6,061,394
26,041,359
5,486,369
31,527,728
1,692,449
29,835,279
31,527,728

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

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

................................................

Mr J Carter-Lang Chair

Date:

The notes on pages 25 to 41 form part of these financial statements.

Page 23

FLINT HOUSE POLICE REHABILITATION

(Formerly The Police Rehabilitation Centre)

(A company limited by guarantee)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2021

Note
Cash flows from operating activities
Net cash used in operating activities
20
Cash flows from investing activities
Interest from investments
Purchase of tangible fixed assets
Drawdown and dividends from investment funds
Net cash provided by investing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
21
The notes on pages 25 to 41 form part of these financial statements.		 2021
£
1,000,728
427
(84,910)
147,293
62,810
1,063,538
4,485,956
5,549,494		 2020
£
736,826
7,877
(1,698,035)
5,106,308
3,416,150
4,152,976
332,980
4,485,956

Page 24

FLINT HOUSE POLICE REHABILITATION (Formerly The Police Rehabilitation Centre)

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

1. ACCOUNTING POLICIES

1.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Flint House Police Rehabilitation meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

1.2 Fund accounting

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

Designated funds are unrestricted funds earmarked by the Trustees for a particular project; however designation does not legally restrict the expenditure to the particular project and is therefore shown within unrestricted funds in the Statement of Financial Activities.

Restricted funds are subject to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

1.3 Income

All income is recognised once the company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

The following specific policies are applied to particular categories of income:

Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Page 25

FLINT HOUSE POLICE REHABILITATION (Formerly The Police Rehabilitation Centre)

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

1. ACCOUNTING POLICIES (CONTINUED)

1.4 Expenditure

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:

1.5 Tangible fixed assets and depreciation

All assets costing more than £5,000 are capitalised.

Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Where applicable assets in the course of construction are included at costs incurred to date. Depreciation on these assets is not charged until they are brought into use.

1.6 Investments

Investments are stated at market value as at the balance sheet date. The Statement of Financial Activities includes the net gains and losses arising on revaluation and disposals throughout the year.

Quoted stocks and shares are included at the balance sheet date at mid-market price.

Page 26

FLINT HOUSE POLICE REHABILITATION (Formerly The Police Rehabilitation Centre)

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

1. ACCOUNTING POLICIES (CONTINUED)

1.7 Stocks

Stocks relate to goods held for catering and for resale in the bar. They are valued at the lower of cost and net realisable value.

1.8 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.9 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.10 Liabilities

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

1.11 Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

1.12 Taxation

Flint House Police Rehabilitation is a registered charitable company and is not liable to taxation on the surplus arising from its charitable activities.

1.13 Pensions

The company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the company to the fund in respect of the year were £nil (2020: £nil) was owed to the scheme at the end of the financial year.

The assets of the scheme are held separately from those of the charitable company in an independently administered fund. Contributions are charged against unrestricted funds as they are incurred.

Page 27

FLINT HOUSE POLICE REHABILITATION (Formerly The Police Rehabilitation Centre)

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

2. CRITICAL ACCOUNTING ESTIMATES AND AREAS OF JUDGMENT

Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Critical accounting estimates and assumptions:

The company makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions 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 discussed below.

Critical areas of judgment:

Tangible fixed assets

Tangible fixed assets are depreciated over their useful lives taking into account residual values, where appropriate. The actual lives of the assets and residual values are assessed annually and may vary depending on a number of factors. Residual value assessment consider issues such as the remaining life of the asset and projected disposal values.

3. INCOME FROM DONATIONS AND LEGACIES

Forces contributions
Donations and gifts
Total 2021
Total 2020		 Unrestricte
d funds
2021
£
4,856,656
75,035
4,931,691
5,006,600		 Total
funds
2021
£
4,856,656
75,035
4,931,691
5,006,600		 Total
funds
2020
£
4,955,874
50,726
5,006,600

4. INCOME FROM CHARITABLE ACTIVITIES

Retiree payments
Total 2020		 Unrestricte
d funds
2021
£
25,940
10,400		 Total
funds
2021
£
25,940
10,400		 Total
funds
2020
£
10,400

Page 28

FLINT HOUSE POLICE REHABILITATION (Formerly The Police Rehabilitation Centre)

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

5. OTHER TRADING ACTIVITIES

Income from fundraising events

6.

Third party contributions
Guest meals and other similar income
Bar sales
Lottery
Total 2021
Total 2020
INVESTMENT INCOME
Income from listed investments
Bank interest receivable
Total 2021
Total 2020		 Unrestricte
d funds
2021
£
140,102
803
19,005
101,358
261,268
296,154
Unrestricte
d funds
2021
£
149,133
427
149,560
141,883		 Total
funds
2021
£
140,102
803
19,005
101,358
261,268
296,154
Total
funds
2021
£
149,133
427
149,560
141,883		 Total
funds
2020
£
165,391
876
24,833
105,054
296,154
Total
funds
2020
£
134,006
7,877
141,883

Page 29

FLINT HOUSE POLICE REHABILITATION (Formerly The Police Rehabilitation Centre)

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

7. RAISING FUNDS

Advertising & Marketing
Bar Expenses & Wages
Lottery Expenditure & Prizes
Investment Management Fee
Support Costs		 2021
£
13,798
38,994
34,676
36,704
42,442
166,614		 2020
£
13,029
46,953
29,922
53,984
42,775
186,663

In 2020 all of the raising funds costs were to unrestricted.

8. CHARITABLE ACTIVITIES

Catering
Cleaning & Laundry
Premises Expenses
Grounds & Garden
Insurance
Physio Expenses
Repairs & Maintenance
Security
Health & Wellbeing
Support Costs
Depreciation		 2021
£
649,410
286,582
278,162
70,450
69,711
979,796
337,051
202,359
529,731
806,392
737,395
4,947,039		 2020
£
677,108
323,017
224,693
84,399
62,244
1,039,654
501,510
200,777
619,267
812,720
673,793
5,219,182

In 2020 all of the total charitable activities costs were to unrestricted.

Page 30

FLINT HOUSE POLICE REHABILITATION (Formerly The Police Rehabilitation Centre)

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

9. SUPPORT COSTS

2021
£
Administrative Salaries
442,634
Audit & Other Fees
14,481
Legal & Professional Fees
180,692
Minibus & Travelling
49,180
Administrative Expenses
161,847
848,834
Allocated to Raising Funds
(42,442)
Allocated to Charitable Activities
(806,392)
-
Support costs have been allocated on the basis of staff time.
Governance costs consist of audit fees of £12,915 excluding VAT (2020: £12,400).		 2020
£
622,030
16,579
68,141
42,586
106,159
855,495
(42,775)
(812,720)
-

10. AUDITOR'S REMUNERATION

2021 2020
£ £
Fees payable to the company's auditor for the audit of the company's
annual accounts excluding VAT 12,915 12,400
Fees payable to the company's auditor in respect of:
All non-audit services not included above excluding VAT 7,756 1,416

11. STAFF COSTS AND NUMBERS

Wages and salaries
Social security costs
Pension contributions		 2021
£
2,600,423
234,958
246,810
3,082,191		 2020
£
2,980,691
249,986
282,574
3,513,251

During the year ended 31 December 2021 redundancy payments were nil (2020: £101,471).

Page 31

FLINT HOUSE POLICE REHABILITATION (Formerly The Police Rehabilitation Centre)

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

11. STAFF COSTS AND NUMBERS (CONTINUED)

The average number of persons employed by the company during the year was as follows:

Catering
Nursing and physiotherapy
Administration
Housekeeping, maintenance, security, grounds and other		 2021
No.
33
42
12
30
117		 2020
No.
33
49
15
43
140

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

2021 2020
No. No.
In the band £70,001 - £80,000 1 1
In the band £90,001 - £100,000 - 1

The employee participated in the pension scheme.

The key management personnel of the charity comprise Trustees, the CEO, General Manager, Finance Manager, Marketing Manager, HR Consultant and IT Manager. The total employee benefits of the key management personnel were £334,908 (2020: £221,612).

12. TRUSTEES' REMUNERATION AND EXPENSES

During the year, no Trustees received any remuneration or other benefits (2020 - £NIL).

During the year ended 31 December 2021, £7,960 expenses or travel costs were reimbursed or paid directly to 6 Trustees (2020 - £nil).

Page 32

FLINT HOUSE POLICE REHABILITATION

(Formerly The Police Rehabilitation Centre)

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

13. TANGIBLE FIXED ASSETS

COST
At 1 January 2021
Additions
Disposals
Transfers between classes
At 31 December 2021
Depreciation
At 1 January 2021
Charge for the year
On disposals
At 31 December 2021
Net book value
At 31 December 2021
At 31 December 2020		 Freehold
property
£
27,594,417
54,491
-
(513,605)
27,135,303
8,585,588
500,593
-
9,086,181
18,049,122
19,008,829		 Plant and
machinery
£
537,329
30,419
(47,392)
501,979
1,022,335
414,439
71,351
(47,392)
438,398
583,937
122,890		 Motor
vehicles
£
34,283
-
-
-
34,283
27,428
6,855
-
34,283
-
6,855		 Fixtures and
fittings
£
1,618,579
-
(100,491)
11,626
1,529,714
777,188
158,595
(100,491)
835,292
694,422
841,391		 Total
£
29,784,608
84,910
(147,883)
-
29,721,635
9,804,643
737,394
(147,883)
10,394,154
19,327,481
19,979,965

Freehold land is not depreciated. The cost of the land included in freehold property is £2,105,843.

All of the fixed assets are held for continuing use in the provision, of Flint House's direct charitable activities.

Page 33

FLINT HOUSE POLICE REHABILITATION

(Formerly The Police Rehabilitation Centre)

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

14. FIXED ASSET INVESTMENTS

Listed
investments
£
Cost or valuation
At 1 January 2021
5,860,764
Additions
1,412,575
Disposals
(1,523,287)
Revaluations
695,893
Income
-
Management fees
-
Transfer to current account
-
At 31 December 2021
6,445,945
Net book value
At 31 December 2021
6,445,945
At 31 December 2020
5,860,764
Of the listed investments £3,451,298 are overseas investments.
Material investments
JP Morgan US Equity Inc K GBP
Vanguard S&P 500 ETF USD
Baillie Gifford American W1 Dis		 Cash
balances
£
200,630
(1,412,575)
1,523,287
-
149,133
(35,958)
(147,293)
277,224
277,224
200,630
2021
£
-
553,533
-
553,533		 Total
£
6,061,394
-
-
695,893
149,133
(35,958)
(147,293)
6,723,169
6,723,169
6,061,394
2020
£
262,020
592,403
319,060
1,173,483

Page 34

FLINT HOUSE POLICE REHABILITATION (Formerly The Police Rehabilitation Centre)

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

15. DEBTORS

Due within one year
Other debtors
Prepayments and accrued income
Tax recoverable		 2021
£
1,037,173
139,692
1,424
1,178,289		 2020
£
1,212,385
137,714
2,724
1,352,823

16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Other creditors
Accruals and deferred income		 2021
£
131,278
70,575
106,809
308,662		 2020
£
123,247
63,557
169,816
356,620

Page 35

FLINT HOUSE POLICE REHABILITATION (Formerly The Police Rehabilitation Centre)

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

17. STATEMENT OF FUNDS

STATEMENT OF FUNDS - CURRENT YEAR

Balance at 1
January
2021
£
Unrestricted
Funds
Designated
Funds
Hardship Fund
17,090
Fixed asset
Fund
18,320,803
Development
Fund
5,855,884
24,193,777
General Funds
Unrestricted
funds
5,641,502
Total
Unrestricted
funds
29,835,279
Restricted
Funds
Home Office
grant
1,527,675
Cabinet Office
grant
131,487
Flint House
refurbishment
33,187
Other funds
100
Total
Restricted
Funds
1,692,449
Total of funds
31,527,728		 Income
£
-
-
-
-
5,368,459
5,368,459
-
-
-
-
-
5,368,459		 Expenditure
£
-
(720,107)
-
(720,107)
(4,376,258)
(5,096,365)
(9,111)
(8,177)
-
-
(17,288)
(5,113,653)		 Transfers
in/out
£
-
1,726,784
(69,723)
1,657,061
18,100
1,675,161
(1,518,564)
(123,310)
(33,187)
(100)
(1,675,161)
-		 Gains/
(Losses)
£
-
-
-
-
695,893
695,893
-
-
-
-
-
695,893		 Balance at
31
December
2021
£
17,090
19,327,480
5,786,161
25,130,731
7,347,696
32,478,427
-
-
-
-
-
32,478,427

Page 36

FLINT HOUSE POLICE REHABILITATION (Formerly The Police Rehabilitation Centre)

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

17. STATEMENT OF FUNDS (CONTINUED)

STATEMENT OF FUNDS - PRIOR YEAR

Unrestricted
Funds
Designated
Funds
Hardship Fund
Fixed asset
Fund
Development
Fund
General Funds
Unrestricted
funds
Total
Unrestricted
Funds
Restricted
Funds
Home Office
grant
Cabinet Office
grant
Flint House
refurbishment
Other funds
Total
Restricted
Funds
Total of funds		 Balance at
1 January
2020
£
17,090
17,272,630
7,486,884
24,776,604
5,044,135
29,820,739
1,536,786
146,307
33,187
100
1,716,380
31,537,119		 Income
£
-
-
-
-
5,455,037
5,455,037
-
-
-
-
-
5,455,037		 Expenditure
£
-
(649,862)
-
(649,862)
(4,713,654)
(5,363,516)
(9,111)
(14,820)
-
-
(23,931)
(5,387,447)		 Transfers
in/out
£
-
1,698,035
(1,631,000)
67,035
(67,035)
-
-
-
-
-
-
-		 Gains/
(Losses)
£
-
-
-
-
(76,981)
(76,981)
-
-
-
-
-
(76,981)		 Balance at
31
December
2020
£
17,090
18,320,803
5,855,884
24,193,777
5,641,502
29,835,279
1,527,675
131,487
33,187
100
1,692,449
31,527,728

Page 37

FLINT HOUSE POLICE REHABILITATION (Formerly The Police Rehabilitation Centre)

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

17. STATEMENT OF FUNDS (CONTINUED)

Designated funds are represented by the following:

Hardship Fund

The Trustees have designated a proportion of the Charity's unrestricted fund toward a hardship fund enabling those officers, who may not have the means to attend Flint House, to attend Flint House via a means tested application to the charity. This ensures the charity is in keeping with the Charity Commission's public benefit rules.

Fixed Asset Fund

Represents the unrestricted element of the fixed assets.

Development Fund

Funds allocated for future capital projects.

18. SUMMARY OF FUNDS

SUMMARY OF FUNDS - CURRENT YEAR

Balance at
Balance at 1 31
January Transfers Gains/ December
2021 Income Expenditure in/out (Losses) 2021
£ £ £ £ £ £
Designated
funds 24,193,777 - (720,107) 1,657,061 - 25,130,731
General funds 5,641,502 5,368,459 (4,376,258) 18,100 695,893 7,347,696
Restricted funds 1,692,449 - (17,288) (1,675,161) - -
31,527,728 5,368,459 (5,113,653) - 695,893 32,478,427
SUMMARY OF FUNDS - PRIOR YEAR
Balance at
Balance at 31
1 January Transfers Gains/ December
2020 Income Expenditure in/out (Losses) 2020
£ £ £ £ £ £
Designated
funds 24,776,604 - (649,862) 67,035 - 24,193,777
General funds 5,044,135 5,455,037 (4,713,654) (67,035) (76,981) 5,641,502
Restricted funds 1,716,380 - (23,931) - - 1,692,449
31,537,119 5,455,037 (5,387,447) - (76,981) 31,527,728

Page 38

FLINT HOUSE POLICE REHABILITATION (Formerly The Police Rehabilitation Centre)

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

19. ANALYSIS OF NET ASSETS BETWEEN FUNDS

ANALYSIS OF NET ASSETS BETWEEN FUNDS - CURRENT YEAR

Tangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
Total		 Unrestricte
d funds
2021
£
19,327,481
6,723,169
6,736,439
(308,662)
32,478,427		 Total
funds
2021
£
19,327,481
6,723,169
6,736,439
(308,662)
32,478,427

ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR

Tangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
Total		 Unrestricted
funds
2020
£
18,287,516
6,061,394
5,842,989
(356,620)
29,835,279		 Restricted
funds
2020
£
1,692,449
-
-
-
1,692,449		 Total
funds
2020
£
19,979,965
6,061,394
5,842,989
(356,620)
31,527,728

Page 39

FLINT HOUSE POLICE REHABILITATION (Formerly The Police Rehabilitation Centre)

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING 20. ACTIVITIES

Net income/expenditure for the year (as per Statement
Activities)
Adjustments for:
Depreciation charges
(Gains)/losses on investments
Dividends and interest from investments
Decrease/(increase) in stocks
Decrease in debtors
Increase/(decrease) in creditors
Investment management fees paid by fund
Net cash provided by operating activities
21.
ANALYSIS OF CASH AND CASH EQUIVALENTS
Cash in hand
Total cash and cash equivalents
22.
ANALYSIS OF CHANGES IN NET DEBT
Cash at bank and in hand		 of Financial
At 1
January
2021
£
4,485,956
4,485,956		 2021
£
950,699
737,394
(695,893)
(149,560)
(4,446)
174,534
(47,958)
35,958
1,000,728
2021
£
5,549,494
5,549,494
Cash flows
£
1,063,538
1,063,538		 2020
£
(9,391)
673,793
76,981
(141,833)
8,250
767
74,275
53,984
736,826
2020
£
4,485,956
4,485,956
At 31
December
2021
£
5,549,494
5,549,494

Page 40

FLINT HOUSE POLICE REHABILITATION

(Formerly The Police Rehabilitation Centre)

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

23. RELATED PARTY TRANSACTIONS

There were no related party transactions during the year other than those disclosed in note 12 (2020 £nil).

Page 41