# **TRUSTEES’ REPORT AND FINANCIAL STATEMENTS 2022**
**CHARITY NUMBER 1146913 | COMPANY NUMBER 07990432**
## **Contents**
**02 08**
**Reference and administrative details**
**Who we are**
**21**
**Statement of financial activities**
**03 Chair’s foreword**
**10 Trustees report**
**22**
**Balance sheet**
**04 CEO’s statement**
**16 Statement of trustees’ responsibilities**
**23**
**Statement of cash flows**
**05 Clinical report**
**17 Independent auditor’s report**
**24 Notes to the financial statements**
**CHARITY NUMBER 1146913 | COMPANY NUMBER 07990432**
_**“I CAME WITH MY WALKING STICK AND THROUGH INTENSIVE PHYSIO, BALANCE CLASSES, STRENGTHENING CLASSES THEY GOT ME OFF THAT AND WALKING WITHOUT ANY AIDS WHATSOEVER. IT WAS HUGELY ABOUT BEING GIVEN THAT CONFIDENCE AND THE CARING ATTITUDE FROM THOSE AT FLINT HOUSE.”**_
**JOANNE CORBYN DETECTIVE INSPECTOR, BEDFORDSHIRE**
**02**
**Who we are**
## **SINCE 1890**
## **Who we are**
**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.
**Our purpose:** Helping people in the police service to heal through world class Physical Rehabilitation and Mental Health support.
## **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 | COMPANY NUMBER 07990432**
**03**
**Chairs Foreword**
## **JON CARTER-LANG**
## **Chair’s foreword**
I was very pleased to be asked by the Board of Trustees to remain as Chairman for another year. It has been a great year of progress by our Charity and all our hardworking staff.
We have changed our name, rebranded, launched our new website and opened up the donation path to retired police officers. Moving towards our state of the art IT system, we have implemented a new online application process and will shortly merge this into a new clinical system linking to our patient file notes.
We have engaged a design consultancy, who have previously worked with New Scotland Yard, to provide the all-important approach to all our refurbishing decisions. Here we are taking a medium-term outlook, and are starting the work with important infrastructure upgrades which will keep Flint House in great shape for the next decade.
We welcome feedback about the exceptional treatment patients receive from our clinical team; and we constantly strive to provide healthy, well-balanced meals for our patients; plus comfortable and clean accommodation. This is achieved despite the extreme cost pressures by many creative efficiency gains.
The charity remains very strong financially, with all the strategic developments and property improvements being funded from current reserves. We continue to produce a recurring operating surplus which gives the Trustees confidence that the charity will be able to maintain its strategic pace of change.
On the Board of Trustees, I was delighted to welcome Charles Parry, who has had a very diverse career, including 10 years as The Fire Fighters Charity CEO and Paul Fotheringham, the recently elected President of the Police Superintendents’ Association.
We are extremely fortunate to have so many generous supporters to help our Charity achieve its primary aim of rehabilitation services.
**CHARITY NUMBER 1146913 | COMPANY NUMBER 07990432**
**04**
**CEO’s Statement**
## **SOPHIA MAJAYA**
## **CEO’s statement**
2022 has been an exciting year for Flint House Police Rehabilitation. Our rebrand marks the start of a new era for our Charity by formulating a modern front- facing look and logo synonymous with policing, and the heritage of our Grade II listed building in Goring-on-Thames. Paired with our new flexible clinical output, we are pleased to say change is good.
We hope Flint House will become a Charity known by all serving and retired police officers, with our strong #HelpAndHeal message, translated from the Latin on our Crest from 1890. Alongside this, we launched a programme targeting retired police officers to which we added a specialist mental health programme. This has been positively received, and publicised with the help of our friends at the National Association of Retired Police Officers.
Another initiative of note is our Conditioning Programme - a virtual service for officers who have failed their Job Related Fitness Test - and our first looking at the delivery of injury-prevention.
As part of our continuous evolution we introduced a weekly GP surgery; a working kitchen herb garden; wellbeing walks; horticulture classes; regular visits from an Oscar Kilo 9 wellbeing dog; and both men’s health and women’s menopause talks.
Investment has been made within our Executive team which has allowed for significant positive growth changes, and in Spring 2023 we welcomed Ian Lillistone, Chief Financial Officer to the team.
Most importantly, I would like to thank our ever growing bank of Ambassadors who support, raise funds and generate awareness of Flint House within the policing community.
**CHARITY NUMBER 1146913 | COMPANY NUMBER 07990432**
**05**
**Clinical report**
## **PHYSICAL REHABILITATION MENTAL HEALTH SUPPORT NURSING**
## **Clinical report**
Our Clinical Team are fundamental in the delivery of our world class Physical Rehabilitation Treatment and Mental Health Support Programme, all with the support of our nursing team.
Throughout 2022 Physical Rehabilitation was delivered via our new ‘flexible’ initiative, with patients influencing how they would like their treatment delivered.
The launch of our new and improved booking system, called Pathway, will enable us to triage applications on a clinical need basis. For those who failed their Job Related Fitness Test, we launched a virtual Conditioning Programme, which is now growing momentum; while new expansions within women’s health, vestibular rehab and Lymphedema treatment means a more specialised service for those who need it.
**CHARITY NUMBER 1146913 | COMPANY NUMBER 07990432**
**06**
**Clinical report**
In 2022 we supported over 3,000 patients requiring physical rehabilitation and mental health support by delivering:
**----- Start of picture text -----**
PHYSIO Outpatient
appointments
3,222 HYDRO
Virtual Rehab
appointments CLASSES GP saw
PATIENTS
769 [patients]
Phone calls by nurses to
attended back pain physio patients about their
educational lectures. MENTAL HEALTH
Mental Health
[programme ]
Support
processed 482 applications.
**----- End of picture text -----**
Our Mental Health Support programme processed referrals over the year, and implemented a brand new Retired Police Officers programme, which has received excellent feedback. We have also seen an uptick in the amount of Physiotherapy patients who request one-to-one appointments with our Mental Health team.
We are now focusing on a merger of physical health and mental health patients in classes such as mindfulness, wellbeing walks and horticulture classes.
Our nursing team continue to provide a consistent presence night and day for the patients at Flint House. The team have been focusing on Men’s Health talks and the Menopause workshops which have received overwhelmingly positive feedback, as has our GP service, which continues to support our overall healthcare ethos.
**CHARITY NUMBER 1146913 | COMPANY NUMBER 07990432**
**Trustee’s report and financial statements**
**07**
**FLINT HOUSE POLICE REHABILITATION (A company limited by guarantee)**
# **Trustee’s report and financial statements**
For the year ended 31 December 2022
**CHARITY NUMBER 1146913 | COMPANY NUMBER 07990432**
**08**
**Reference and administrative details**
## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS. FOR THE YEAR ENDED 31 DECEMBER 2022**
**Patron** – Pending confirmation from Royal Household. Following His Majesty The King’s Accession, the Royal Household is conducting a review of Royal Patronage. Flint House’s former Patron was Queen Elizabeth II.
**President** – Vacant. Formerly Dame Cressida Dick (resigned 10 April 2022)
## **Trustees**
**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 E Carroll** , Police Superintendents’ Association (appointed 19 October 2021, resigned 18 April 2023)
**Mr T Clarke** , Metropolitan Police Branch Board of the Police Federation of England and 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 and Wales from other police forces contributing to the charity (appointed 26 April 2022)
**Mr J C Parry** , co-opted (appointed 17 January 2023)
**Mr P J Fotheringham** , Police Superintendents’ Association (appointed 18 April 2023)
**CHARITY NUMBER 1146913 | COMPANY NUMBER 07990432**
**09**
**Reference and administrative details**
**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 Audit Chartered Accountants and Statutory Auditor 2 Communications Road Greenham Business Park Greenham Newbury Berkshire RG19 6AB
## **Bankers**
Barclays Bank Plc 90 -93 Broad Street Reading RG1 2AP
## **Solicitors**
Penningtons Manches Cooper LLC Apex Plaza Forbury Road Reading Berkshire RG1 1AX
## **Investment Manager**
RBC Brewin Dolphin 12 Smithfield Street London EC1A 9LA
## **Executive Team**
Ms S Majaya, Chief Executive Officer Mr I Lillistone, Chief Financial Officer (appointed 1st February 2023) Mr P Finn, IT Manager Ms A Weatherburn, Marketing Manager
**CHARITY NUMBER 1146913 | COMPANY NUMBER 07990432**
**10**
**Trustees’ report**
## **TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2022**
Trustees present their annual report together with the audited financial statements of Flint House Police Rehabilitation (FH) for the year 1 January 2022 to 31 December 2022. 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 and Wales
- Two nominated by the Metropolitan Police Branch Board of the Police Federation of England and Wales
- Two nominated by Branch Boards of the Police Federation of England and Wales from other police forces contributing to the Charity
**Five co-opted trustees** - appointed by a resolution of the trustees.
**CHARITY NUMBER 1146913 | COMPANY NUMBER 07990432**
**11**
**Trustees’ report**
## **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.
## **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 on a regular basis in between quarterly board sessions, 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’._
**CHARITY NUMBER 1146913 | COMPANY NUMBER 07990432**
**12**
**Trustees’ report**
## **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
**CHARITY NUMBER 1146913 | COMPANY NUMBER 07990432**
**13**
**Trustees’ report**
## **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 rebranding, 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 the CEO summary and Jon Carter-Lang our Chairman of Trustees looks ahead at the next exciting stage of our Strategic plans in his opening remarks.
## **Financial review**
The first stage of our planned implementation of our strategic review will cost approximately £3.5 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 capitalised items. The trustees will soon review the second stage of the plan with all required investments forecast to be funded from current reserves.
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 2022, the Charity attracted income from all sources of £6,101,118 (2021: £5,368,459). Ongoing recurring expenses were £5,455,964 (2021: £4,958,238) generating a Surplus for the year before non-recurring expenditure items of £645,154 (2021: £410,221). Non-recurring expenditure was £117,468 (2021: £155,415). Surplus taking into account all expenditure was £527,686 (2021: £254,806), before recognition of investment gains/losses. During the year the Charity made a net loss on investments of £823,373.
The Net Assets of the company were £32.2m at the year end, comprising Tangible Fixed Assets of £18.7m and reserves of £13.5m.
## **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.
**CHARITY NUMBER 1146913 | COMPANY NUMBER 07990432**
**14**
**Trustees’ report**
## **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.
## **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.
**CHARITY NUMBER 1146913 | COMPANY NUMBER 07990432**
**15**
**Trustees’ report**
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 Audit, 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 18th July 2023 and signed on their behalf by:
.......................................... MR J CARTER-LANG Chair
**CHARITY NUMBER 1146913 | COMPANY NUMBER 07990432**
**16**
**Statement of trustees’ responsibilities**
## **STATEMENT OF TRUSTEES’ RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2022**
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.
Approved by order of the members of the board of Trustees and signed on its behalf by:
................................................ MR J M CARTER-LANG Chair
DATE: 21[st] September 2023
**CHARITY NUMBER 1146913 | COMPANY NUMBER 07990432**
**17**
**Independent auditor’s report**
## **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 2022 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 2022 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.
**CHARITY NUMBER 1146913 | COMPANY NUMBER 07990432**
**18**
**Independent auditor’s report**
## **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.
## **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.
**CHARITY NUMBER 1146913 | COMPANY NUMBER 07990432**
**19**
**Independent auditor’s report**
## **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.
## **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.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud.
**CHARITY NUMBER 1146913 | COMPANY NUMBER 07990432**
**20**
**Independent auditor’s report**
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
- 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.
## **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 Bath BSc FCA DChA (Senior Statutory Auditor)**
for and on behalf of:
## **James Cowper Kreston Audit**
Chartered Accountants and Statutory Auditor 2 Communications Road Greenham Business Park Greenham Newbury Berkshire RG19 6AB
................................ MICHAEL BATH
DATE: 26[th] September 2023
**CHARITY NUMBER 1146913 | COMPANY NUMBER 07990432**
**Statement of financial activities**
**21**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2022**
**----- Start of picture text -----**
Unrestricted Restricted Total Total
funds funds funds funds
2022 2022 2022 2021
NOTE £ £ £ £
**----- End of picture text -----**
|**Income from:**||||||
|---|---|---|---|---|---|
|Donations and legacies|3|**5,363,512**|**162,800**|**5,526,312**|4,931,691|
|Charitable activities|4|**123,571**|**-**|**123,571**|25,940|
|Other trading activities|5|**277,443**|**-**|**277,443**|261,268|
|Investments|6|**173,792**|**-**|**173,792**|149,560|
|**Total income**||**5,938,318**|**162,800**|**6,101,118**|5,368,459|
|**Expenditure on:**||||||
|Raising funds|7|**267,264**|**-**|**267,264**|166,614|
|Charitable activities:|8|||||
|- Depreciation||**732,492**|**-**|**732,492**|737,395|
|- Other charitable activities||**4,573,676**|**-**|**4,573,676**|4,209,644|
|**Total expenditure**||**5,573,432**|**-**|**5,573,432**|5,113,653|
|**Net income before net (losses)**
**/gains on investments**||**364,886**|**162,800**|**527,686**|254,806|
|Net (losses)/gains on investments||**(823,373)**|**-**|**(823,373)**|695,893|
|**Net movement in funds**||**(458,487)**|**162,800**|**(295,687)**|950,699|
|**Reconciliation of funds:**||||||
|Total funds brought forward||**32,478,427**|**-**|**32,478,427**|31,527,728|
|Net movement in funds||**(458,487)**|**162,800**|**(295,687)**|950,699|
|**Total funds carried forward**||**32,019,940**|**162,800**|**32,182,740**|32,478,427|
|||||||
The Statement of Financial Activities includes all gains and losses recognised in the year. _**The notes on pages 24 to 42 form part of these financial statements.**_
**CHARITY NUMBER 1146913 | COMPANY NUMBER 07990432**
**22**
**Balance sheet**
## **BALANCE SHEET AS AT 31 DECEMBER 2022**
**----- Start of picture text -----**
2022 2021
NOTE £ £
**----- End of picture text -----**
|**Fixed assets**||||
|---|---|---|---|
|Tangible assets|13|**18,723,527**|19,327,481|
|Investments|14|**5,864,415**|6,723,169|
|||**24,587,942**|26,050,650|
|**Current assets**||||
|Stocks||**15,489**|8,656|
|Debtors|15|**1,756,566**|1,178,289|
|Cash at bank and in hand||**6,280,581**|5,549,494|
|||**8,052,636**|6,736,439|
|Creditors: amounts falling
due within one year|16|**(457,838)**|(308,662)|
|**Net current assets**||**7,594,798**|6,427,777|
|**Total assets less current**
**liabilities**||**32,182,740**|32,478,427|
|**Total net assets**||**32,182,740**|32,478,427|
|**Charity funds**||||
|Unrestricted funds|17|**32,019,940**|32,478,427|
|Restricted funds|17|**162,800**|-|
|**Total funds**||**32,182,740**|32,478,427|
|||||
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: 21[ST] September 2023
_**The notes on pages 24 to 42 form part of these financial statements.**_
**CHARITY NUMBER 1146913 | COMPANY NUMBER 07990432**
**Statement of cash flows**
**23**
## **STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2022**
**----- Start of picture text -----**
2022 2021
NOTE £ £
**----- End of picture text -----**
|**Cash fows from operating activities**||||
|---|---|---|---|
|Net cash provided by operating activities|20|**680,809**|1,000,728|
|**Cash fows from investing activities**||||
|Interest from investments||**17,915**|427|
|Proceeds from the sale of tangible fxed assets||**5,083**|-|
|Purchase of tangible fxed assets||**(128,539)**|(84,910)|
|Drawdown and dividends from investment funds||**155,819**|147,293|
|**Net cash provided by investing activities**||**50,278**|**62,810**|
|**Change in cash and cash equivalents in the year**||**731,087**|**1,063,538**|
|Cash and cash equivalents at the beginning of the year||**5,549,494**|4,485,956|
|**Cash and cash equivalents at the end of the year**|21|**6,280,581**|5,549,494|
|||||
_**The notes on pages 24 to 42 form part of these financial statements.**_
**CHARITY NUMBER 1146913 | COMPANY NUMBER 07990432**
**Notes to the financial statements**
**24**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 20221. 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.
**CHARITY NUMBER 1146913 | COMPANY NUMBER 07990432**
**Notes to the financial statements**
**25**
## **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.
## **1.4 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on raising funds includes all expenditure incurred by the company to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.
**CHARITY NUMBER 1146913 | COMPANY NUMBER 07990432**
**Notes to the financial statements**
**26**
Expenditure on charitable activities is incurred on directly undertaking the activities which further the company’s objectives, as well as any associated support costs.
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
**CHARITY NUMBER 1146913 | COMPANY NUMBER 07990432**
**Notes to the financial statements**
**27**
## **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.
## **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.
**CHARITY NUMBER 1146913 | COMPANY NUMBER 07990432**
**Notes to the financial statements**
**28**
## **1.13 Pensions**
The company operates a defined contribution pension scheme.
The pension costs charge represents contributions payable by the Charity to the fund. Contributions totalling £nil (2021: £nil) were payable to the fund at the statement of financial position date.
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.
## **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.
**CHARITY NUMBER 1146913 | COMPANY NUMBER 07990432**
**Notes to the financial statements**
**29**
## **3. INCOME FROM DONATIONS AND LEGACIES**
**----- Start of picture text -----**
Unrestricted funds Restricted funds Total funds Total funds
2022 2022 2022 2021
£ £ £ £
**----- End of picture text -----**
|Donations
Legacies
**Total 2022**
Total 2021|4,681,622
681,890
5,363,512
4,931,691|-
162,800
162,800
-|**4,681,622**
**844,690**
**5,526,312**
4,931,691|4,856,656
75,035|
|---|---|---|---|---|
|||||4,931,691|
||||||
## **4. INCOME FROM CHARITABLE ACTIVITIES**
**----- Start of picture text -----**
Unrestricted funds Total funds Total funds
2022 2022 2021
£ £ £
**----- End of picture text -----**
|Retiree payments
**Total 2022**
Total 2021|123,571
123,571
25,940|**123,571**
**123,571**
**25,940**|25,940|
|---|---|---|---|
||||25,940|
|||||
**CHARITY NUMBER 1146913 | COMPANY NUMBER 07990432**
**Notes to the financial statements**
**30**
## **5. OTHER TRADING ACTIVITIES**
## **Income from fundraising events**
**----- Start of picture text -----**
Unrestricted funds Total funds Total funds
2022 2022 2021
£ £ £
**----- End of picture text -----**
|Third party contributions
Guest meals and other similar income
Bar sales
Lottery
**Total 2022**
Total 2021|91,485
3,948
83,130
98,880
277,443
261,268|**91,485**
**3,948**
**83,130**
**98,880**
**277,443**
**261,268**|140,102
803
19,005
101,358|
|---|---|---|---|
||||261,268|
|||||
## **6. INVESTMENT INCOME**
**----- Start of picture text -----**
Unrestricted funds Total funds Total funds
2022 2022 2021
£ £ £
**----- End of picture text -----**
|Income from listed investments
Bank interest receivable
**Total 2022**
Total 2021|155,877
17,915
173,792
149,560|155,877
17,915|149,133
427|
|---|---|---|---|
|||173,792|149,560|
|||||
|||149,560||
|||||
**CHARITY NUMBER 1146913 | COMPANY NUMBER 07990432**
**Notes to the financial statements**
**31**
## **7. RAISING FUNDS**
**----- Start of picture text -----**
2022 2021
£ £
**----- End of picture text -----**
|Advertising and marketing
Bar expenses and wages
Lottery expenditure and prizes
Investment management fee
Support costs|**81,392**
**65,934**
**36,405**
**35,438**
**48,095**
**267,264**|13,798
38,994
34,676
36,704
42,442|
|---|---|---|
|||166,614|
||||
## **8. CHARITABLE ACTIVITIES**
**----- Start of picture text -----**
2022 2021
£ £
**----- End of picture text -----**
|Catering
Cleaning and laundry
Premises expenses
Grounds and garden
Insurance
Physio expenses
Repairs and maintenance
Security
Health and wellbeing
Support costs
Gain on disposal of fxed assets
Depreciation|**751,441**
**281,884**
**214,187**
**113,188**
**75,504**
**936,715**
**123,733**
**260,278**
**445,515**
**913,801**
**(5,083)**
**732,493**
**4,843,656**|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|
||||
**CHARITY NUMBER 1146913 | COMPANY NUMBER 07990432**
**Notes to the financial statements**
**32**
## **9. SUPPORT COSTS**
## **Income from fundraising events**
**----- Start of picture text -----**
2022 2021
£ £
**----- End of picture text -----**
|Administrative salaries
Audit and other fees
Legal and professional fees
Minibus and traveling
Administrative expenses
Allocated to raising funds
Allocated to charitable activities|**669,011**
**23,576**
**175,699**
**33,211**
**60,399**
**961,896**
**(48,095)**
**(913,801)**
**-**|442,634
14,481
180,692
49,180
161,847|
|---|---|---|
|||848,834
(42,442)
(806,392)|
|||-|
||||
Support costs have been allocated on the basis of staff time. Governance costs consist of audit fees of £14,000 excluding VAT (2021: £12,915).
## **10. AUDITOR’S REMUNERATION**
**----- Start of picture text -----**
2022 2021
£ £
**----- End of picture text -----**
|Fees payable to the company’s auditor for the audit of
the company’sannual accounts excluding VAT
Fees payable to the company’s auditor in respect of:
All non-audit services not included above excluding VAT|**14,000**
**1,000**|12,915
7,756|
|---|---|---|
||||
**CHARITY NUMBER 1146913 | COMPANY NUMBER 07990432**
**Notes to the financial statements**
**33**
## **11. STAFF COSTS**
**----- Start of picture text -----**
2022 2021
£ £
Wages and salaries 2,690,056 2,600,423
Social security costs 255,450 234,958
Pension contributions 317,108 246,810
3,262,614 3,082,191
**----- End of picture text -----**
The average number of persons employed by the company during the year was as follows:
||**2022**
**No.**|**2021**
**No.**|
|---|---|---|
|Clinical Staf
Catering
Administration
Housekeeping, maintenance, security, grounds and other|**34**
**21**
**6**
**55**
**116**|42
33
12
30|
|||117|
||||
The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:
|||**2022**
**No.**|**2021**
**No.**|
|---|---|---|---|
|In the band £60,001|- £70,000|**3**|-|
|In the band £70,001|- £80,000|**1**|1|
|In the band £90,001|- £100,000|**1**|-|
The employees participated in the pension scheme.
The key management personnel of the charity comprise Trustees, the CEO, CFO, General Manager, Finance Manager, Marketing Manager, HR Consultant and IT Manager. The total employee benefits of the key management personnel were £503,991 (2021: £334,908).
**CHARITY NUMBER 1146913 | COMPANY NUMBER 07990432**
**Notes to the financial statements**
**34**
## **12. TRUSTEES’ REMUNERATION AND EXPENSES**
During the year, no Trustees received any remuneration or other benefits (2021 - £NIL).
During the year ended 31 December 2022, £3,830 expenses or travel costs were reimbursed or paid directly to 4 Trustees (2021 - £7,960, 6 trustees).
## **13. TANGIBLE FIXED ASSETS**
**----- Start of picture text -----**
Freehold Plant and Motor Fixtures and Assets under
property machinery vehicles fittings Construction Total
£ £ £ £ £ £
**----- End of picture text -----**
|**Cost or valuation**
At 1 January 2022
Additions
Disposals
At 31 December
2022
**Depreciation**
At 1 January 2022
Charge for
the year
On disposals
At 31 December
2022
**Net book value**
At 31 December
2022
At 31 December
2021|**27,135,303**
**-**
**-**
**27,135,303**
**9,086,181**
**500,595**
**-**
**9,586,776**
**17,548,527**
18,049,122|**1,022,335**
**35,907**
**(15,662)**
**1,042,580**
**438,398**
**82,949**
**(15,662)**
**505,685**
**536,895**
583,937|**34,283**
**-**
**-**
**34,283**
**34,283**
**-**
**-**
**34,283**
**-**
-|**1,529,714**
**15,606**
**-**
**1,545,320**
**835,292**
**148,949**
**-**
**984,241**
**561,079**
694,422|**-**
**77,026**
**-**
**77,026**
**-**
**-**
**-**
**-**
**77,026**
-|**29,721,635**
**128,539**
**(15,662)**|
|---|---|---|---|---|---|---|
|||||||**29,834,512**|
|||||||**10,394,154**
**732,493**
**(15,662)**|
|||||||**11,110,985**|
|||||||**18,723,527**|
|||||||19,327,481|
||||||||
Freehold land is not depreciated. The valuation cost of the land included in freehold property is £2,105,843 (2021: £2,105,843).
All of the fixed assets are held for continuing use in the provision, of Flint House’s direct charitable activities.
**CHARITY NUMBER 1146913 | COMPANY NUMBER 07990432**
**Notes to the financial statements**
**35**
## **14. FIXED ASSET INVESTMENTS**
||**Listed Investment**
**£**|**Cash balances**
**£**|**Total**
**£**|
|---|---|---|---|
|||||
|**Cost or valuation**
At 1 January 2022
Additions
Disposals
Revaluations
Income
Management fees
Transfer to current account
At 31 December 2022
**Net book value**
At 31 December 2022
At 31 December 2021|**6,445,945**
**2,193,431**
**(2,339,157)**
**(823,374)**
**-**
**-**
**-**
**5,476,845**
**5,476,845**
6,445,945|**277,224**
**(2,193,431)**
**2,339,157**
**-**
**155,877**
**(35,438)**
**(155,819)**
**387,570**
**387,570**
277,224|**6,723,169**
**-**
**-**
**(823,374)**
**155,877**
**(35,438)**
**(155,819)**|
||||**5,864,415**|
||||**5,864,415**|
||||6,723,169|
|||||
|Of the listed investments £2,930,196 (2021: £3,451,298) are over||seas investments.||
|||**2022**
**£**|**2021**
**£**|
|**Material investments**
Fidelity UCITS ICA US Qual Inc UCITS ETF GBP
Vanguard S&P 500 ETF USD||**406,132**
**-**
**406,132**|-
553,533|
||||553,533|
|||||
**CHARITY NUMBER 1146913 | COMPANY NUMBER 07990432**
**Notes to the financial statements**
**36**
## **15. DEBTORS**
**----- Start of picture text -----**
2022 2021
£ £
**----- End of picture text -----**
|**Due within one year**
Other debtors
Prepayments and accrued income
Tax recoverable|**1,690,711**
**65,855**
**-**
**1,756,566**|1,037,173
139,692
1,424|
|---|---|---|
|||1,178,289|
||||
## **16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
**----- Start of picture text -----**
2022 2021
£ £
**----- End of picture text -----**
|Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income|**117,050**
**9,242**
**207,406**
**124,140**
**457,838**|131,278
-
70,575
106,809|
|---|---|---|
|||308,662|
||||
**CHARITY NUMBER 1146913 | COMPANY NUMBER 07990432**
**Notes to the financial statements**
**37**
## **17. STATEMENT OF FUNDS**
**Statement of funds - current year**
**----- Start of picture text -----**
Balance at Transfers Gains/ Balance at
1 Jan 2022 Income Expenditure in/out (Losses) 31 Dec 2022
£ £ £ £ £ £
**----- End of picture text -----**
|**Unrestricted**
**Funds**
Designated
funds
Hardship Fund
Fixed asset
Fund
Development
Fund
**General funds**
Unrestricted
funds
**Total**
**Unrestricted**
**funds**
**Restricted**
**funds**
Legacy
**Total of funds**|**17,090**
**19,327,480**
**5,786,161**
**25,130,731**
**7,347,696**
**32,478,427**
**-**
**32,478,427**|**-**
**-**
**-**
**-**
**5,938,318**
**5,938,318**
**162,800**
**6,101,118**|**-**
**(732,493)**
**-**
**(732,493)**
**(4,840,939)**
**(5,573,432)**
**-**
**(5,573,432)**|**-**
**128,541**
**-**
**128,541**
**(128,541)**
**-**
**-**
**-**|**-**
**-**
**-**
**-**
**(823,373)**
**(823,373)**
**-**
**(823,373)**|**17,090**
**18,723,528**
**5,786,161**|
|---|---|---|---|---|---|---|
|||||||**24,526,779**|
|||||||**7,493,161**|
|||||||**32,019,940**|
|||||||**162,800**|
|||||||**32,182,740**|
||||||||
**CHARITY NUMBER 1146913 | COMPANY NUMBER 07990432**
**Notes to the financial statements**
**38**
## **STATEMENT OF FUNDS (CONTINUED)**
## **Statement of funds - prior year**
**----- Start of picture text -----**
Balance at Transfers Gains/ Balance at
1 Jan 2021 Income Expenditure in/out (Losses) 31 Dec 2021
£ £ £ £ £ £
**----- End of picture text -----**
|**Unrestricted**
**Funds**
Designated
funds
Hardship Fund
Fixed asset
Fund
Development
Fund
**General funds**
Unrestricted
funds
**Total**
**Unrestricted**
**funds**
**Restricted**
**funds**
Home Ofce
grant
Legacy
Flint House
refurbishment
Other funds
**Total of funds**|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|-
-
-
-
5,368,459
5,368,459
-
-
-
-
-
5,368,459|-
(720,107)
-
(720,107)
(4,376,258)
(5,096,365)
(9,111)
(8,177)
-
-
(17,288)
(5,113,653)|-
1,726,784
(69,723)
1,657,061
18,100
1,675,161
-
-
-
-
-
1,675,161|-
-
-
-
695,893
695,893
-
-
-
-
-
695,893|17,090
19,327,480
5,786,161|
|---|---|---|---|---|---|---|
|||||||25,130,731|
|||||||7,347,696|
|||||||32,478,427|
|||||||-
-
-
-|
|||||||-|
|||||||32,478,427|
||||||||
## 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.
**CHARITY NUMBER 1146913 | COMPANY NUMBER 07990432**
**Notes to the financial statements**
**39**
## **18. SUMMARY OF FUNDS**
## **Summary of funds - current year**
**----- Start of picture text -----**
Balance at Transfers Gains/ Balance at
1 Jan 2022 Income Expenditure in/out (Losses) 31 Dec 2022
£ £ £ £ £ £
**----- End of picture text -----**
|Designated
funds
General funds
Restricted
funds|25,130,731
7,347,696
-
32,478,427|-
5,938,318
162,800
6,101,118|(732,493)
(4,840,939)
-
(5,573,432)|128,541
(128,541)
-
-|-
(823,373)
-
(823,373)|24,526,779
7,493,161
162,800|
|---|---|---|---|---|---|---|
|||||||32,182,740|
||||||||
## **Summary of funds - prior year**
**----- Start of picture text -----**
Balance at Transfers Gains/ Balance at
1 Jan 2021 Income Expenditure in/out (Losses) 31 Dec 2021
£ £ £ £ £ £
**----- End of picture text -----**
|Designated
funds
General funds
Restricted
funds|24,193,777
5,641,502
1,692,449
31,527,728|-
5,368,459
-
5,368,459|(720,107)
(4,376,258)
(17,288)
(5,113,653)|1,657,061
18,100
-
1,675,161|-
695,893
-
695,893|25,130,731
7,347,696
-|
|---|---|---|---|---|---|---|
|||||||32,478,427|
||||||||
**CHARITY NUMBER 1146913 | COMPANY NUMBER 07990432**
**Notes to the financial statements**
**40**
## **19. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
## **Analysis of net assets between funds - current year**
**----- Start of picture text -----**
ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEARUnrestricted funds Restricted funds Total funds
2022 2022 2022
£ £ £
Tangible fixed assets 18,723,527 - 18,723,527
**----- End of picture text -----**
|Fixed asset investments
Current assets
Creditors due within one year
Provisions for liabilities and charges
**Total**|5,864,415
7,889,836
(348,760)
(109,078)
32,019,940|-
162,800
-
-
162,800|**5,864,415**
**8,052,636**
**(348,760)**
**(109,078)**|
|---|---|---|---|
||||**32,182,740**|
|||||
## **Analysis of net assets between funds - prior year**
**----- Start of picture text -----**
ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEARUnrestricted funds Total funds
2021 2021
£ £
**----- End of picture text -----**
|Tangible fxed assets
Fixed asset investments
Current assets
Creditors due within one year
**Total**|19,327,481
6,723,169
6,736,439
(308,662)
32,478,427|**19,327,481**
**6,723,169**
**6,736,439**
**(308,662)**|
|---|---|---|
|||**32,478,427**|
||||
**CHARITY NUMBER 1146913 | COMPANY NUMBER 07990432**
**Notes to the financial statements**
**41**
## **20. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES**
**----- Start of picture text -----**
ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR 2022 2021
£ £
**----- End of picture text -----**
|Net income/expenditure for the year (as per Statement of Financial Activities)|Net income/expenditure for the year (as per Statement of Financial Activities)||
|---|---|---|
|**Adjustments for:**
Depreciation charges
Gains/(losses) on investments
Dividends, interests and rents from investments
Loss/(proft) on the sale of fxed assets
Increase in stocks
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Investment manager fees
**Net cash provided by operating activities**|**(295,687)**
**732,493**
**823,373**
**(173,792)**
**(5,083)**
**(6,833)**
**(578,274)**
**40,098**
**35,436**
**571,731**|950,699|
|||737,394
(695,893)
(149,560)
-
(4,446)
174,534
(47,958)
35,958|
|||1,000,728|
||||
## **21. ANALYSIS OF CASH AND CASH EQUIVALENTS**
**----- Start of picture text -----**
ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR 2022 2021
£ £
**----- End of picture text -----**
|Cash in hand
**Depreciation charges**
**Total cash and cash equivalents**|**6,280,581**
**6,280,581**|5,549,494|
|---|---|---|
|||5,549,494|
||||
**CHARITY NUMBER 1146913 | COMPANY NUMBER 07990432**
**Notes to the financial statements**
**42**
## **22. ANALYSIS OF CHANGES IN NET DEBT**
|**ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR**
**At 1 Jan**
**2022**
**£**
**Cash**
**fows**
**£**|**ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR**
**At 1 Jan**
**2022**
**£**
**Cash**
**fows**
**£**|**At 31 Dec**
**2022**
**£**|
|---|---|---|
|Cash at bank and in hand
5,549,494|731,087|**6,280,581**|
|5,549,494|731,087|**6,280,581**|
## **23. RELATED PARTY TRANSACTIONS**
There were no related party transactions during the year other than those disclosed in note 12 (2021 £nil).
**CHARITY NUMBER 1146913 | COMPANY NUMBER 07990432**
**Our mental health support programme**
We recognise that police officers hear and see things that others can turn away from and that this continued exposure can increase the risk of a mental health decline.
Our 5-day residential programme is facilitated by experienced mental health practitioners and registered nurses who have a sound understanding of the roles and challenges of the policing family.
**MENTAL HEALTH support programme applications**
**395 PATIENTS attended the PROGRAMME**
~~**83**~~ **SIGNPOSTED to other services**
**SIGNPOSTED to**
**for TREATMENT**
Flint House, Reading Rd, Goring-on-Thames, Oxfordshire, RG8 OLL 01491 874499 | reception@policer ~~e~~ hab.co.uk | flinthouse.co.uk **CHARITY NUMBER 1146913 | COMPANY NUMBER 07990432**