(formerly The Police Rehabilitation Centre) TRUSTEES' REPORT and FINANCIAL STATEMENTS 2021
Charity Number 1146913 Registered number 07990432
1
(formerly The Police Rehabilitation Centre)
## CONTENTS
3. Our Vision
4. Our Aim
5. Our Values
6. Chair's Foreword
8. CEO's Statement
10. Clinical Report
11. Testimonial
- Advisers
14. Trustees' Report
17. Trustees' Responsibilities Statement
18. Independent Auditor's Report on the Financial Statements
22. Statement of Financial Activities
23. Balance Sheet
24. Statement of Cash Flows
25. 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
- Putting people first
- Always caring, supportive and compassionate
- Acting with integrity
- Treating people with respect
- Striving for excellence
- Continuous improvement
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:
- New branding and design
- Redeveloped website and social media strategy
- New e-application forms for patients
- New direct debit system for donors
- State of the art IT systems
- Refurbishment of our bedrooms and public areas
- Creation of a new conference centre
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!"
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## **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
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**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
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**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:-
- One nominated by the National Police Chiefs’ Council
- One nominated by the Police Superintendents’ Association
- One nominated by the National Board of the Police Federation of England & Wales
- Two nominated by the Metropolitan Police Branch Board of the Police Federation of England & Wales
- Two nominated by Branch Boards of the Police Federation of England & Wales from other police forces contributing to the Charity
**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.
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**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:**
- To deliver excellent clinical service provision, care and treatment in order to make a difference to people’s lives.
- To produce high quality packages of care for mental and physical rehabilitation and wellbeing and to facilitate both therapeutic and preventative inpatient, day case and outreach programmes of care.
- To deliver inclusive services to patients using remote technology enabling Flint House to reach the greatest number of people as possible and provide a flexible therapeutic service for everyone.
- To provide a service that responds to the unique challenges experienced by people in a modern police service by demonstrating care, compassion and an understanding of the difficult role that they fulfil in contemporary society.
- To ensure the therapy provided to patients is timely, effective and treats the whole person.
- To deliver top quality accommodation that provides value for money, aids personal care and support with an atmosphere of relaxation and wellbeing, designed to meet the needs of the changing police workforce.
- To nurture a sustainable police charity that maximises funding and appropriate commercial opportunities which maintains and enhances the Flint House clinical programme.
- To create a positive and inclusive work environment in which our staff and teams thrive in order to enable them to deliver the best possible service.
- To build relationships and develop opportunities to increase collaboration and partnerships with other charities, organisations and initiatives to meet the Flint House vision.
## **Values and Principles**
- Putting **people at the heart** of what we do
- Providing **care, support and compassion**
-
- Acting with **integrity** and treating people with respect
- Striving for **excellence** and continuous improvement
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**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.
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**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:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles of the Charities SORP (FRS 102);
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
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:
- so far as that trustee is aware, there is no relevant audit information of which the charity's auditor is unaware, and
- that trustee has taken all the steps that ought to have been taken as a trustee in order to be aware of any relevant audit information and to establish that the charity's auditor is aware of that information.
## **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
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## **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:
- give a true and fair view of the state of the charitable company's affairs as at 31 December 2021 and of its incoming resources and application of resources, including its income and expenditure for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006.
## **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.
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**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:
- the information given in the Trustees' Report including the Strategic Report for the financial year for which the financial statements are prepared is consistent with the financial statements.
- the Trustees' Report and the Strategic Report have been prepared in accordance with applicable legal requirements.
## **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:
- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of Trustees' remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit.
## **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.
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**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.
- Enquiry of management and those charged with governance around actual and potential litigation and claims;
- Enquiry of management and those charged with governance to identify any material instances of noncompliance with laws and regulations;
- Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations;
- Performing audit work to address the risk of irregularities due to management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for evidence of bias.
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.
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## **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.
- Voluntary income is received by way of forces contributions, third party contributions, donations and gifts and is included in full in the Statement of Financial Activities when the charitable company is entitled to the income.
- Legacies are recognised when confirmation of unconditional entitlement to the bequest is received.
- Investment income is recognised on a receivable basis.
- Tax recovered from voluntary income received under Gift Aid is recognised in the Statement of Financial Activities when the income is receivable and is allocated to the income category to which the income relates.
- Donations are assumed to be unrestricted in their application unless otherwise prescribed.
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:
- Expenditure on raising funds comprises costs associated with attracting voluntary income and the costs of trading for fundraising purposes including the charitable company's bar and certain legal fees.
- Charitable expenditure comprises those costs incurred by the charitable company in the delivery of its activities and services for its beneficiaries. It includes both the costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
- Governance costs include those costs associated with the meeting the constitutional and statutory requirements of the charitable company and include the audit fees and costs linked to the strategic management of the charitable company.
- Overhead and support costs have been allocated as a direct cost or apportioned on an appropriate basis (refer to note 9) between the charitable activities, costs of raising funds and governance costs. Once allocation and/or apportionment of overhead and support costs has been made between charitable activities, costs of raising funds and governance costs the cost attributable to charitable activities is apportioned across those activities in proportion to total spend.
## **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.
- Freehold buildings 2% Straight line Freehold land - Not depreciated - Plant and equipment 7% and 20% Straight line Motor vehicles - 20% Straight line - Furniture and fittings 10% Straight line
## **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