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TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
FOR
THE POUCE CHILDREN'S CHARITY
Charlty Number: 1147445
Scottlsh Charlty Number: SC043652
Company Number: 07822S21
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|St.Andrews||
|---|---|
|Harlow Moor Road||
|Harrogate||
|HG2 OAD||
|St.Andrews||
|Harlow Moor Road||
|Harrogate||
|HG2 OAD||
|TC Group||
|Registered|Auditors|
|6Queen Street||
|Leeds||
|LS1 2TW||
|Barclays Bank Pic||
|25James Street||
|Harrogate||
|HG1 1QX||
|Cazenove|Capital Management|
|12 Moorgate||
|London||
|EC2R 6DA||
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|he current me|mbership
le as|follows:||||||
|---|---|---|---|---|---|---|---|
|Name||Force||||Appointment|Termination|
|||||||Date TPCC|Date|
|L Kelly (Chair)||Police Service of|Northern||Ireland|09/04/2015||
|RWood (Vice chair)||Police Service of|Scotland|||08/04/2021||
|C Bentley||West Yorkshire||||28/06/2023||
|M Davis||Coopted||||19/05/2017||
|A Freebum||Police Service of|Scotland|||03/04/2024||
|M Hamilton||Co-opted||||19/02/2024||
|R Hay||Police Service of|Scotland|||18/10/2022||
|C Irvine||Durham||||25/01/2022||
|BJones||Police Service of|Scotland|||16/02/2022||
|S Kennedy||Meiseyside||||24/11/2022||
|A Less||Co-Opted(NARPO)||||02/08/2018||
|M Marshsllssy||Bntlsh Transport|Police|||01/09/2022||
|G McGrsth||Police Service of|Northern||Ireland|31/07/2023||
|K Meynell||Derbyshire||||25/04/2022||
|R Murray||Cleveland||||01/01/2022||
|L Poultney||South Yorkshire||||18/01/2024||
|T Purcell||Police Service of|Northern||Ireland|16/07/2018||
|J Robins||West Yorkshire||||16/06/2016||
|A Shaw||Police Service of|Scotland|||12/07/2022||
|D Simpson||Northumbria
Police||||14/03/2018||
|J Skelton||Noitlnghamshire||||12/05/2016||
|E Aldred||North Yorkshire||||07/12/2021|16/03/2023|
|R Duiton||Co-opted||||21/11/2013|22/01/2024|
|A Grandison|(Vice Chair)|West Yorkshire||||22/09/2014|31/12/2023|
|I Magee||Police Service of|Northern||Ireland|16/03/2022|05/05/2023|
|D Murphy||Police Superintendents'||Association||02/1 1/2017|14/02/2024|
|LWlnward||North Yorkshire||||21/07/2016|31/12/2023|
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|||||||Unrestricted|Unrestricted|
|---|---|---|---|---|---|---|---|
|Restricted
Endowment||||||2023|2022|
||||funds|funds|funds|Total|Total|
|||Notes||E||6|f|
|Income from:||||||||
|Donations
and legacies||2|491,358|||491,368|520,854|
|Investments||3|762,647|||782,647|721,437|
|Total Income|||1,254,005|||1,254,005|1,242,291|
|Expenditure
on:||||||||
|Raising funds||4|38,843||31,347|70,190|76,091|
|Charitable
activities||5|1,311,985|||1,311,985|794,445|
|Total expenditure|||1,350,828||31,347|1,382,175|870,536|
|Net gains/(losses)|on investments|11|131,018||100,448|231,508|(1,895,829)|
|Net Income/(expenditure)|||34,195||69,141|103,336|(1,524,074)|
|Net movement
In|funds||34,195||69,141|103,336|(1,524,074)|
|Reconciliation
of|funds|||||||
|Total funds brought|fonvard||7,398,036||6,901,514|14,299,550|15,823,624|
|Total funds carried forward|||7,432,231||6,970,655|14,402,886|14,299,550|
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|||for the Year Ended 31 Decemb|er 2023|||
|---|---|---|---|---|---|
|||||2023|2022|
||||Notes|f||
|Cash flow from operating|activities||20|~037,200|~040,025|
|Net cash flow from operating||activities||~037 260|~640 625|
|Cash flow from investing|activities|||||
|Purchase
of investments||||||
|Dividends
and interest received||||782,847|721,437|
|Net cash flow from Investing||activities||762 047|721 437|
|Net (decrease) IIncrease|In|cash and cash equivalents||125,387|80,812|
|Cash and cash equivalents||at start ofperiod||1,218,232|1,138,420|
|Cash and cash equivalents||at end of period|21|1 244619|1 210232|
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||||Unrestricted|Endowment||2023|2022|
|---|---|---|---|---|---|---|---|
||||funds|funds||Total|Total|
||||6|6||E|F.|
|Donations|||13,396|||13,396|18,432|
|Officers donations|||477,962||477,962||502,422|
||||491,358||491,358||520,854|
|Afi income from donations||and legacies|was attributable|to unrestricted|funds|in both|reporting|
|periods.||||||||
|Investment|Income|||||||
||||Unrestricted|Endowment||2023|2022|
||||funds
6|funds
6||Totalf|Total
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|Income from UK listed investments|||718,517||718,517||712,227|
|Bank interest receivable|||44,131|||44,131|9,210|
||||762,647||762,647||721,437|
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|Analysis ofsupport cos|ts|||||||
|---|---|---|---|---|---|---|---|
||||General|support|Governance|2023|2022|
|||||costs|costs|Total|Total|
|||||6|||8|
|Management
charge —Police||||||||
|Treatment
Centres|||270,000|||270,000|270,000|
|Communication
and Information||||||||
|Technology||||1,750||1,750|1,475|
|Other office expenses||||24,385||24,385|22,004|
|Depreciation —owned assets||||8,905||8,905|8,905|
|Legal and other professional||fees|||||939|
|Auditor's
remuneration|||||6,020|6,020|4,300|
|Other|||||||780|
|||||305,040|6,020|311,060|308,403|
|Net income/(expenditure)||forthe year||||||
|||||||2023|2022|
|||||||6|8|
|Net income/(expenditure)|is|stated aRer|charging:|||||
|Depreciation —owned assets||||||8,905|8,905|
|Auditor's
remuneration||||||6,020|5,080|
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|2023|2022|
|---|---|
||E|
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|Tangible fixed assets||||
|---|---|---|---|
||Fixtures,|Freehold||
||fittings and|land and||
||equipment|buildings|Total|
||E|E|E|
|Cost||||
|At 1 January
and 31 December 2023|5,093|445,273|450,368|
|Depreciation||||
|At 1 January 2023|5,093|80,147|85,240|
|Charge for the year||8,905|8,905|
|At 31 December 2023|5,093|89,052|84,145|
|Net book values||||
|At 31 December 2023||356,211|358,211|
|At 31 December 2022||365,126|365,128|
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|Fixed asset|investme|nts|||||
|---|---|---|---|---|---|---|
|||||Endowment|Unrestricted||
|||||cash held|cash held||
|||Endowed|Unrestricted|as part of|as part of||
|||Ihited|listed|Investment|Investment||
|||investments|Investments|portfolio|porffollo|Total|
|||6|E||E||
|Valuation|||||||
|As at 1 January 2023||7,072,815|9,215,301|(171,301)|851,343|16,968,168|
|Management|fees|||(31,347)|(40,843)|(72,190)|
|Distributions|received||||39,125|39,126|
|Interest|||||718,517|718,617|
|Transfers|||||||
|Withdrawals|||||(500,000)|(500,000)|
|Equalisation|||||||
|Revaluation||100,488|130,928|||231/16|
|As at 31 December 2023 7,173,303|||9,436,229|(202,648)|1,068,142|17,385,025|
|Historic cost|at||||||
|31 December|2023|5,596,500|7,291,783|(253,932)|1,238,789|13,873,140|
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|Creditors: amounts
f|alling due within one year|||
|---|---|---|---|
|||2023|2022|
|Trade Creditors||151|425|
|The Police Treatment|Centres current account|61,469|49,312|
|Accruals and deferred|income|66,965|24,595|
|||128,585|73,693|
|Provisions for liabilities||||
|||2023|2022|
|||8||
|At 1 January 2023||3,632,935|3,920,424|
|Utilised
in the year||795,069|(768,991)|
|Charge for the year||(592,664)|481,502|
|At 31 December 2023||3,836,340|3,532,935|
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||||Endowment|Restricted|Unrestricted|Total|
|---|---|---|---|---|---|---|
||||funds|funds|funds|funds|
||||6|6||5|
|Fund balances at 31 December 2023|||||||
|as represented||by:|||||
|Tangible|assets||||355,220|356,220|
|Investment
assets|||5,970,655||10,414,370|17,385,025|
|Current|assets||||525,555|626,566|
|Current|liabilities||||(128,585)|(128,585)|
|Long-term
liabilities|||||(3,836,340)|(3,836,340)|
||||5,970,655||7,432,231|14,402,886|
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|||At 1|||||
|---|---|---|---|---|---|---|
|||January|Incoming|Outgoing|Gains and|31 December|
|||2023|resources|resources|losses|2023|
|||E|E||E.|E|
|General|fund|7,398,036|1,254,005|(1,350,828)|131,018|7~2,231|
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|Permanent
Endowm|ent
funds|||||
|---|---|---|---|---|---|
||At 1|||||
||January|Incoming|Outgoing|Gains snd|31 December|
||2023|resources|resources|losses|2023|
||E|E|E|E||
|Investments|6,901,514||(31,347)|100,488|6,970,655|
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||||||||2023f|2022
8|
|---|---|---|---|---|---|---|---|---|
||Net income
/ (expenditure)
for year||||||103,336|(1,524,075)|
||Depreciation
and impairment
oftangible|||fixed|assets||8,905|8,905|
||(Gains)
/ losses on investments||||||(231817)|1,895,829|
||Interest and dividends
received||||||(762,647)|(721,437)|
||Increase
/ (decrease)
in provisions||(net|of payments)|||203,406|(287,489)|
||Decrease
/ (increase)
in debtors||||||(13,096)|(12,998)|
||Increase
/ (decrease)
in creditors||||||54,253|640|
||Net cash oufflow from operating|activities|||||~e37,2BO|~640,625)|
|21.|Analysis ofcash and cash equivalents||||||||
||||||||2023|2022|
||||||||8||
||Cash at bank and
in hand||||||479,126|539,190|
||Cash held
in investment
portfolio||(note|11)|||865,493|680,042|
||Net cash||||||1,344,619|1,219,232|
|22.|Financial
Instruments||||||||
||The carrying
amounts
ofthe Charity's|||financial||instruments|are as follows:||
||||||||2023|2022|
||||||||6|E|
||Financial assets||||||||
||Measured
at fair value through||net income||/|expenditure:|||
||-Fixed asset listed investments||(note|11)|||17,385,026|18,988,158|
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|he income, expenses,
net
ummarised
as follows:|gains a|nd net los|ses|attributable
the ch|arity's
financial|instruments
ar|
|---|---|---|---|---|---|---|
||||||2023|2022|
|Income and expense|||||||
|Financial assets measured|at fair|value through||net income I|||
|expenditure|||||718517|712227|
|Net gains snd losses (Including||changes|In|fair value)|||
|Financial assets measured|at fair|value through||net income I|||
|expenditure|||||231,506|(1,895,829)|