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2025-12-31-accounts

THE POLICE CHILDREN’S CHARITY Company Number: 07822521 LEGAL AND ADMINISTRATIVE INFORMATION

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Document ID: 7c0e1a47f8668ceb13457ec4ba28efdf014edc12fcd6ea6a65f62f80a2621177

Index Welcome Beneficiary Testimonial Vision, Mission Statement and Values Legal and Administratiue Information Trustees, Report (Including Directors, Report and 7-13 Strategic Report) Independent Auditor's Report 14-17 Statement of Financial Actiuities 18 Balance Sheet 19-20 Statement of Cash Flows 21 Notes to the Financial Statements 22-36

e po//c Welcome The Police Children's Charity exists to support donating Police Families across the United Kingdom in times of need. It primarily supports and benefits children and young people not only when parental bereauement occurs, but also in ill health retirernent cases where reduced income could have a detrimental impact. The charity also prouides support to beneficiaries when the spouse or partner of a donor dies. The Charity is constantly adapting to changes and the associated requirements in the policing world to ensure it is responsiue and remains as fit for purpose as it can be. During 2025 we reuiewed the banding structure for the weekly grants and haue been able to increase some of the grants payable in 2026 rneaning that those on lower incomes will receive more financial support which underpins the ethos of the Charity. In my role as Chair over the last eight years I haue been humbled by the support and assistance we haue been able to prouide for Police Familieswhen they are in most need. This was best reflected through the tragic death of Rosie Prior a North Yorkshire Police Officer in 2025. From this tragedy her family and friends raised significant sums of money for the TPCC and also raised the profile of the Charity for which we are grateful. For me this encapsulates what the Charity is all about - helping others in their time of need when the unimaginable happens. To remain fit for purpose, the Charity will continue to euolue and reflect the changing world of policing. In conclusion, it is always both sad and disappointing when we hear about a death or early ill health retirement and we are not able to support that family because there was not a donor in the family. Therefore, I wouldask that awareness of what the TPCC provides is promoted as widely as possible and would encourage all those eligible to consider becoming a donor. Liam Kell CHAIR

Thomson Family Update I wanted to share a little update on how the girls are getting on, and to say a heartfelt thank you for the support we'ue received from The Police Children's Charity since Lve lost their Mum, fjill to a brain tumour. Melissa is now in her second year at university studying Law and is doing brilliantly. Fallon is in her final year of school and has applied to study Product Design following in the creotiue footsteps of her mum, who would be so proud. And Athena is thriuing in primary school, full of energy, louing her Street Dance and Football. Raising a family on my own during these challenging financial times brings pressures that are felt in euery part of daily Life. The charity's support has eased burdens that would otherwise haue been overwhelming and has helped the girls stay involued in the actiuities that shape who they are becoming. l also want to say a special thank you to the officers who continue to 5UPPOrt the charity• especially now when money is tight for so Thany. I contributed throughout my service, so I know the commitment it takes. Your generosity genuinely changes lives - including ours - and I'm incredibly grateful. Thank you for helping the girls build the futures their mum dreamed of for them.

THE POLICE CHILDREN’S CHARITY Company Number: 07822521

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THE POLICE CHILDREN’S CHARITY Company Number: 07822521

LEGAL AND ADMINISTRATIVE INFORMATION

Charity Number: 1147445
Scottish Charity Number: SC043652
Company Number: 07822521
Business Address: St. Andrews
Harlow Moor Road
Harrogate
HG2 0AD
Registered Office: St. Andrews
Harlow Moor Road
Harrogate
HG2 0AD
Auditor: Sumer Auditco Limited
Rievaulx House
1 St Mary’s Court
Blossom Street
York
YO24 1AH
Bankers: Barclays Bank Plc
25 James Street
Harrogate
HG1 1QX
Investment Advisors: Cazenove Capital Management
12 Moorgate
London
EC2R 6DA 
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Document ID: 7c0e1a47f8668ceb13457ec4ba28efdf014edc12fcd6ea6a65f62f80a2621177

THE POLICE CHILDREN’S CHARITY Company Number: 07822521

TRUSTEES’ REPORT (Including Directors’ Report and Strategic Report) For the Year Ended 31 December 2025

The Trustees, who are also Directors of the Charity for the purposes of the Companies Act 2006, submit their Annual Report and audited accounts for The Police Children’s Charity (the Company) for the year ended 31 December 2025. The Trustees confirm that the Annual Report and financial statements comply with the Charities Act 2011, the Companies Act 2006, the Articles of Association and Accounting and Reporting by Charities Statement of Recommended Practice applicable to charities preparing their account in accordance with the Financial Reporting Standard applicable to the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).. The principal site and registered office for the Charity is St Andrews, Harlow Moor Road, Harrogate, HG2 0AD.

STRUCTURE, GOVERNANCE AND MANAGEMENT

a. Constitution

The Police Children’s Charity (TPCC) was registered as an incorporated charity on 25 October 2011 and commenced trading on 1 January 2013. On 1 January 2013 the trade and assets not restricted by permanent endowment of the St George’s Police Trust (SGPT) were transferred to the St George’s Police Children Trust at fair market value. The St George’s Police Children Trust has been granted a linking order between the two Charities to enable consolidated accounts to be prepared. The St George’s Police Children Trust therefore acts as the corporate Trustee of the existing charity, the St George’s Police Trust. The St George’s Police Trust remains registered with the charities commission (1147445-1). The governing documents were last reviewed on the 8 August 2016. In January 2022 the Charity changed its trading name to The Police Children’s Charity.

The Company is registered as a charitable company limited by guarantee, registered Charity Commission number 1147445 and OSCR SC043652, and was set up by a Trust Deed and is governed by the Memorandum and Articles of Association.

The principal objective of The Police Children’s Charity is contained in the Memorandum and Articles of Association as follows:

The Charity’s objects are specifically restricted to the relief of those in need by reason of ill-health, disability, financial hardship or other disadvantage for the public benefit in particular but not limited to support children and young people up to the age of 25 where a parent who is, or was, a serving police officer or police staff member.

Organisational Structure

The Charity is run by Trustees (Directors of the Company) who are elected from the following organisations:

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Document ID: 7c0e1a47f8668ceb13457ec4ba28efdf014edc12fcd6ea6a65f62f80a2621177

THE POLICE CHILDREN’S CHARITY Company Number: 07822521

TRUSTEES’ REPORT (Including Directors’ Report and Strategic Report) For the Year Ended 31 December 2025

The Charity amended its articles which were approved in March 2022 to remove the rank from the federation representatives to enable the appointment of the trustee who has the best skills to deliver the aims of the Charity.

Organisational Structure (continued)

The current membership is as follows:

Name Force Appointment
Date TPCC		 Termination
Date
L Kelly (Chair) Police Service of Northern Ireland 13/06/2018
R Wood(Vice chair) Police Service of Scotland 08/04/2020
S Baker Humberside 27/10/2025
C Bentley West Yorkshire 28/06/2023
S Cowan British Transport Police 01/04/2025
T Forber North Yorkshire 18/06/2024
M Hamilton Co-Opted 19/02/2024
N Haslett Police Service of Northern Ireland 04/07/2025
R Hay Police Service of Scotland 18/10/2022
S Houston Police Service of Scotland 01/02/2025
C Irvine Durham 25/01/2022
B Jones Police Service of Scotland 16/02/2022
A Lees Co-Opted(NARPO) 02/08/2016
E McCormill Police Service of Northern Ireland 02/07/2023
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
J Skelton Nottinghamshire 12/05/2016
N Smart West Yorkshire 24/07/2024
M Davis Co-Opted 19/05/2017 29/07/2025
J Fisher Northumbria 10/10/2024 24/10/2025
S Kennedy Merseyside 24/11/2022 01/05/2025
K Meynell Derbyshire 25/04/2022 05/02/2026
S Raitt Co-Opted 01/02/2025 14/01/2026

Trustee Induction and Training

With the increasing size and complexity of The Police Children’s Charity it is important that the Trustees have the necessary skills and experience to both fulfil their legal duties and ensure that the appropriate management and internal controls are in place for the Charities efficient running. The Trustees review both their membership and their performance regularly and training or professional advice is used as appropriate. On appointment, new Trustees have an induction meeting with the Chief Executive. This covers all the activities of the Charity, future strategy and their legal responsibilities and duties. An annual Trustee Training Day was run for the Trustees by an external trainer in June 2025. Further appropriate training is organised if required. The Charity appointed Patrick Cairns to the position of Chief Executive in June 2014. The Chief Executive is appointed to manage the day to day running of the organisation and provide support to the Trustees in the strategic direction. To discharge this function the CEO works closely with Peter Moore the Chief Finance Officer.

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Document ID: 7c0e1a47f8668ceb13457ec4ba28efdf014edc12fcd6ea6a65f62f80a2621177

THE POLICE CHILDREN’S CHARITY Company Number: 07822521

TRUSTEES’ REPORT (Including Directors’ Report and Strategic Report) For the Year Ended 31 December 2025

The Trustees have the following sub-committees to assist their operation:

Finance and Human Resources Committee

This sub-committee meets on a quarterly basis and oversees financial performance and human resources issues.

Investment Sub-Committee

This sub-committee meets twice a year to oversee the performance of the investment portfolio and its managers.

Public Benefit

The Police Children’s Charity is a Charity working for the children of police officers. The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on Public Benefit when reviewing the Trust’s aims and objectives and in planning future activities.

All the Charitable activities focus on the provision of financial support to the children of serving and retired police officers who have died or who have been incapacitated from earning a living. The Charity also supports children where the partner of a Police Officer has died. In 2021 the Charity introduced counselling and wellbeing grants to the children of serving officers who donate to the charity.

Our objects and funding limit the services we provide to serving and retired police officers together with serving Police staff in the North of England, North Wales, Northern Ireland and Scotland as well as British Transport Police, the Civil Nuclear Constabulary and the Ministry of Defence Police. The number of serving police officers and staff in this catchment area is now approximately 129,000 and the number of police officers, police staff and retired officer making the voluntary donation is around 26,000. During 2025, the Charity supported 327 children within education and a further 52 within further education.

Further information about the direct beneficiaries of our services is provided in the Annual Report.

The Charity distributes grants to the families of children within education which is dependent on the weekly income of each household with each beneficiary allocated a weekly amount. The distribution of grants to children in higher education is not means tested with an annual grant to all those eligible of £1,500.

Individual Eligible for the Chrity’s benefits are children of:-

All grants applied for by beneficiaries are assessed by Trustees at a quarterly meeting.

Strategic Report

Financial and Operational Review 2025

The Police Children’s Charity has posted financial results in line with predictions for 2025 despite difficult economic times together with wars in the Ukraine and the Middle East. In 2025 the Charity posted a surplus of £172,261 compared to a Surplus £350,058 in 2024. The main reason for the decreased surplus was the additional grant commitments entered into in 2025 totalling £705,981 compared to 2024’s commitments of £541,648. The long-term liabilities is an annual calculation of the provision required to support the

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Document ID: 7c0e1a47f8668ceb13457ec4ba28efdf014edc12fcd6ea6a65f62f80a2621177

THE POLICE CHILDREN’S CHARITY Company Number: 07822521

TRUSTEES’ REPORT (Including Directors’ Report and Strategic Report) For the Year Ended 31 December 2025

beneficiaries through to the age of 25 together with not drawing down on the contingency fund. The Charities investments increased by £1,256,570 which meant the net movement of funds for the year was a surplus of £1,428,831.

In January 2025 the eligibility was widened to include all Police staff. A number of staff signed up to the Charity which meant the overall number of donors year on year remained constant. This has been promoted throughout forces and the Charity will continue to do throughout 2026.

During 2025 the Charity worked with all Federations and Benevolent Funds to ensure those eligible were getting the support they deserved, this awareness will continue into 2026. The Trust continued to use testimonials to support its work which has a direct impact on encouraging officers to support the Charity.

The Trustees took the decision to use the property on Lascelles Road to benefit the children and young people by allowing the house to be used for holiday stays for beneficiaries and their families. The property continued to be used as a holiday let free to beneficiaries throughout 2025 with great success. This has continued into 2026 with all school holiday weeks now typically fully booked. As a result of the success the Charity has an agreement with the Police Treatment Centres to rent its cottages to TPCC beneficiaries when not being used by patients.

Investment Income

There was a small decrease in income from the investment portfolio in 2025 from £716,707 to £714,986. During 2025 the interest rates began to reduce although the Charity continued to benefit from interest gained from Barclays and cash held in the Multi Asset Investment from £44,385, this was a slight reduction on the 2024 figure which was £49,195.

Fundraising

During the year, fundraising activities continued to play an important role in supporting the work of the Charity. The Trustees are grateful for the generosity and commitment shown by donors, supporters, community groups, and fundraising partners whose contributions have enabled the charity to continue providing assistance to children and families connected to the Police Service. Fundraising was carried out in line with the Charity’s values and applicable fundraising regulations, with the trustees monitoring activities to ensure they remained appropriate, transparent, and effective. There were no complaints received during the year.

Support Costs

The Charity does not directly employ staff but instead operates with a service level agreement with The Police Treatment Centres (“PTC”) and is charged a management charge (note 6) to cover the management and administration of the Trust.

The Investment Policy

The Investment Policy agreed by the Board of Trustees is to increase income in line with inflation while preserving the real value of capital sums invested. The breakdown, nature of investments and Investment Policy has been agreed with the PTC Trustees’ Investment Sub-Committee and the PTC Finance and Human Resources Committee. The Trustees have placed restrictions on the Investment Manager’s authority and the Investment Policy will be continually monitored and reviewed at six-monthly intervals.

During 2025 the portfolio was put out for tender. Several companies put in a tender with a shortlist presenting to a select group of the Board and a specialist panel. Cazenove retained the portfolio and our investments remain in a multi asset fund.

There was an unrealised profit of £1,256,570 on investments for 2025.

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Document ID: 7c0e1a47f8668ceb13457ec4ba28efdf014edc12fcd6ea6a65f62f80a2621177

THE POLICE CHILDREN’S CHARITY Company Number: 07822521

TRUSTEES’ REPORT (Including Directors’ Report and Strategic Report) For the Year Ended 31 December 2025

Reserves Policy

As at the end of the 2025 financial year, the Charity had total funds of £17,648,791 (2024: £16,219,960), of which £8,051,862 (2024: £7,582,266) were related to permanent endowment funds. TPCC’s free reserves were £9,257,430 (2024: £8,289,290). The Reserves Policy agreed by the Board of Trustees is to maintain available reserves of at least £3.6 million. The Charity requires this level of reserves because it does not have a guaranteed income and this represents the Charity’s ability to maintain reserves to meet commitments to current beneficiaries without the need to raise additional funds. Currently the reserves, when based on the unrestricted assets less the unrestricted liabilities, means that the Charity has sufficient reserves to meet its long-term liabilities.

In addition, the Trustees recognise that the value of annual benefits disbursed to beneficiaries cannot be met by the value of annual officer donations alone, therefore they have also resolved to retain sufficient reserves to generate enough income through its investments to support the revenue budget and the disbursement of those monies to beneficiaries. The Reserves Policy will be continually monitored and reviewed on an annual basis.

Future Plans

The Charity has created a stable footing from which it can move forward and provide support to children who have a lost a parent throughout their education. The key objectives for 2026 are:

Employees and Volunteers

The Charity does not employ anyone directly but has a Service Level Agreement with The Police Treatment Centres to manage the service.

Risk Management

The Trustees have a risk management strategy which comprises a quarterly review of the Risk Register by the Finance and Human Resources Committee and an annual review of any key risks to the Trust by the full Board. The strategy identifies and establishes systems and actions to mitigate those risks and implement procedures designed to minimise any potential impact on the Charity should those risks materialise. A register has been prepared covering significant risks using the accepted criteria of likelihood of occurrence and potential impact on the Charity’s activities.

This register was prepared in conjunction with management of the PTC and is kept under review with a formal update being performed when required. Following a detailed analysis of the Charity’s operations, key risks were documented and where necessary, plans to mitigate them have been introduced.

Post Balance Sheet Events

There were no material post balance sheet events up to the date of approval of the financial statements.

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Document ID: 7c0e1a47f8668ceb13457ec4ba28efdf014edc12fcd6ea6a65f62f80a2621177

THE POLICE CHILDREN’S CHARITY Company Number: 07822521

TRUSTEES’ REPORT (Including Directors’ Report and Strategic Report) For the Year Ended 31 December 2025

Trustees’ Responsibilities

The Charity Trustees (who are also the Directors of The Police Children’s Charity for the purposes of company law) are responsible for preparing a Trustees’ Annual Report and 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 the year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of the resources of the Charity for that period.

In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity 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 Trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Auditor

Following a competitive tender process, BHP LLP were appointed as statutory auditor from 2025. Sumer Auditco Limited were appointed as auditor to the company following BHP LLP becoming part of the Sumer Group on 31 December 2025, which required a change in audit firm to comply with applicable regulatory requirements. In accordance with section 487(2) of the Companies Act 2006, Sumer Auditco Limited are deemed to be reappointed annually.

Statement of disclosure of information to auditor

The Trustees confirm that, at the date of the approval of these financial statements, so far as they are each aware:

By order of the Trustees

Signer ID: GTLN73X2JC...

R Wood (Chair of the Finance and Human Resources Committee)

12/07/2026 GMT Date:

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Document ID: 7c0e1a47f8668ceb13457ec4ba28efdf014edc12fcd6ea6a65f62f80a2621177

The Police Children's Charity Providing a helping hand if the unimaginable happens The Police Children's Charity Si Andrews Harlow Mooi Road, Harrogaié, North Yorkshire HG2 OAD Tel: 01423 504448 EmalL enquiries@lhepolicechildrenscharity.org lundraising@Ihepolicechildrenscharity-org @pollcechlldrens 00 Webslte."www.thepollcechlldrenscharlty.org ROgI￿or8d CharttyN(k 1147445 OSCR R•gl#tr•iion No. SC043652 Cornpany No.07822521 13

THE POLICE CHILDREN'S CHARITY

(A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE TRUSTEES AND MEMBERS OF THE POLICE CHILDREN'S CHARITY

Opinion

We have audited the financial statements of The Police Children's Charity (the ‘charitable company’) for the year ended 31 December 2025, which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor 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 UK, including the FRC’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.

Other information

The other information comprises the information included in the trustees' report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. 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.

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Document ID: 7c0e1a47f8668ceb13457ec4ba28efdf014edc12fcd6ea6a65f62f80a2621177

THE POLICE CHILDREN'S CHARITY

(A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE TRUSTEES AND MEMBERS OF THE POLICE CHILDREN'S CHARITY

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

In the light of the 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 directors’ report included within the trustees' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 require us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor responsibilities for the audit of the financial statements

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with the Acts and relevant regulations made or having effect thereunder.

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.

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Document ID: 7c0e1a47f8668ceb13457ec4ba28efdf014edc12fcd6ea6a65f62f80a2621177

THE POLICE CHILDREN'S CHARITY

(A company limited by guarantee)

INDEPENDENT AUDITORS' REPORT TO THE TRUSTEES AND MEMBERS OF THE POLICE CHILDREN'S CHARITY (CONTINUED)

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. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We assessed the susceptibility of the charity’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by;

To address the risks of fraud through management bias and override controls, we:

In response to the risk of irregularities and non compliance with laws and regulations, we designed procedures which included, but were not limited to:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the FRC's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

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Document ID: 7c0e1a47f8668ceb13457ec4ba28efdf014edc12fcd6ea6a65f62f80a2621177

(A company limited by guarantee)

THE POLICE CHILDREN'S CHARITY

INDEPENDENT AUDITORS' REPORT TO THE TRUSTEES AND MEMBERS OF THE POLICE CHILDREN'S CHARITY (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, and to the charitable company’s trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 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 the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Signer ID: CRZCVPKXXZ... Laura Masheder (Senior statutory auditor)

for and on behalf of

Sumer Auditco Limited Statutory Auditors Chartered Accountants Rievaulx House 1 St Mary's Court Blossom Street York YO24 1AH

Date: 15/07/2026 GMT

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Document ID: 7c0e1a47f8668ceb13457ec4ba28efdf014edc12fcd6ea6a65f62f80a2621177

THE POLICE CHILDREN'S CHARITY

(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2025

Note
Income and endowments from:
Donations and legacies
3
Investments
4
Total income and endowments
Expenditure on:
Raising funds
5
Charitable activities
6
Total expenditure
Net income/(expenditure) before net
gains on investments
Net gains on investments
11
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2025
£
516,186
759,371
1,275,557
49,547
1,020,717
1,070,264
205,293
753,942
959,235
8,637,694
959,235
9,596,929		 Endowment
funds
2025
£
-
-
-
33,032
-
33,032
(33,032)
502,628
469,596
7,582,266
469,596
8,051,862		 Total
funds
2025
£
516,186
759,371
1,275,557
82,579
1,020,717
1,103,296
172,261
1,256,570
1,428,831
16,219,960
1,428,831
17,648,791		 Total
funds
2024
£
493,233
765,902
1,259,135
57,524
851,553
909,077
350,058
1,467,016
1,817,074
14,402,886
1,817,074
16,219,960

All the above results are derived from continuining activities. The Statement of financial activities includes all gains and losses recognised in the year and complies with the requirements for an income and expenditure account under the Companies Act 2006.

The notes on pages 22 to 36 form part of these financial statements.

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Document ID: 7c0e1a47f8668ceb13457ec4ba28efdf014edc12fcd6ea6a65f62f80a2621177

THE POLICE CHILDREN'S CHARITY

(A company limited by guarantee)

REGISTERED NUMBER: 07822521

BALANCE SHEET

AS AT 31 DECEMBER 2025

Note
Fixed assets
Tangible assets
10
Investments
11
Current assets
Debtors
12
Cash at bank and in hand
Current liabilities
Creditors: amounts falling due within one year
13
Net current assets
Total assets less current liabilities
Provisions for liabilities
14
Total net assets
Charity funds
Endowment funds
15
Unrestricted funds
15
Total funds		 122,524
408,782
531,306
(111,732)		 2025
£
339,499
20,487,006
20,826,505
419,574
21,246,079
(3,597,288)
17,648,791
8,051,862
9,596,929
17,648,791		 121,196
377,688
498,884
(94,625)		 2024
£
348,404
19,055,871
19,404,275
404,259
19,808,534
(3,588,574)
16,219,960
7,582,266
8,637,694
16,219,960

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 have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

Page 19

Document ID: 7c0e1a47f8668ceb13457ec4ba28efdf014edc12fcd6ea6a65f62f80a2621177

THE POLICE CHILDREN'S CHARITY

(A company limited by guarantee)

REGISTERED NUMBER: 07822521

BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025

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

Signer ID: GTLN73X2JC...

R Wood

Date: 12/07/2026 GMT

The notes on pages 22 to 36 form part of these financial statements.

Page 20

Document ID: 7c0e1a47f8668ceb13457ec4ba28efdf014edc12fcd6ea6a65f62f80a2621177

THE POLICE CHILDREN'S CHARITY

(A company limited by guarantee)

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 DECEMBER 2025

Note
Cash flows from operating activities
Net cash used in operating activities
17
Cash flows from investing activities
Dividends and interest received
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
18		 2025
£
(553,712)
759,371
759,371
205,659
1,447,011
1,652,670		 2024
£
(663,510)
765,902
765,902
102,392
1,344,619
1,447,011

The notes on pages 22 to 36 form part of these financial statements

Page 21

Document ID: 7c0e1a47f8668ceb13457ec4ba28efdf014edc12fcd6ea6a65f62f80a2621177

THE POLICE CHILDREN'S CHARITY

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. Accounting policies

1.1 Basis of preparation of financial statements

The Police Children's Charity is a company limited by guarantee incorporated in England. In the event of the charity being wound up, the liability in respect of the guarantee is limited to 1 per member of the charity. The address of the registered office is given in the charity information on page 2 of these financial statements. The charity's activities focus on the provision of financial support to the children of serving and retired police officers who have died or who have been incapacitated from earning a living.

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Companies Act 2006 and UK Generally Accepted Accounting Practice (GAAP).

Assets and liabilities

The charitable company commenced trade on 1 January 2013. The charitable company has obtained a linking order with St George's Police Trust (Charity Number 1147445-1).

The Police Children's Charity is considered to be the Reporting Charity for the two organisations.

On 1 January 2013 the trade and assets not restricted by a permanent endowment, of the St George's Police Trust were transferred to The Police Children's Charity at fair market value (where the Trustees have assessed fair market value as being equal to book value). The fair market value of this transfer totalled £3,943,863.

The remaining assets of the St George's Police Trust have been accounted for as a restricted branch within the permanent endowment fund. Subsequent transactions have been recognised within the permanent endowment fund in accordance with the requirements of the SORP and the Charities Act 2011.

The nature of these transactions and the linking order are considered to represent a group restructuring exercise. As such merger accounting has been used to reflect the transaction as it meets the criteria for such accounting under Financial Reporting Standard 102 and the SORP 2019.

Due to the strong position of the balance sheet and level of liquid resources, the Trustees have identified no material uncertainties that may cast significant doubt over the ability of the charity to continue as a going concern.

1.2 Income

All incoming resources are included in the Statement of Financial Activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy and receipt is probable. The following specific policies are applied to particular categories of income:

Voluntary income is received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity are recognised when the charity becomes unconditionally entitled to the grant.

Income from investments is included in the year in which it is receivable.

Page 22

Document ID: 7c0e1a47f8668ceb13457ec4ba28efdf014edc12fcd6ea6a65f62f80a2621177

THE POLICE CHILDREN'S CHARITY

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. Accounting policies (continued)

1.2 Income (continued)

Legacies are included when the charity is advised by the personal representative of an estate that receipt is probable, the amount involved can be quantified and the charity is entitled to the income.

1.3 Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is report as part of the expenditure to which it relates.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs are part of support costs and are those costs incurred in connection with the administration of the charity and compliance with constitutional and statutory requirements.

1.4 Grants

Grants payable are accounted for on an accruals basis and in accordance with FRS 102 to the extent that, where a constructive obligation to continue payments to existing recipients is considered to exist, as a result of a past event, full provision is made for the total expected future payments to be made, discounted to reflect inflation. Grants are paid in line with the objects of the Trust which are to benefit the children of police officers (serving and retired) whose parent is either dead or incapacitated from earning a living.

1.5 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

1.6 Tangible fixed assets and depreciation

Tangible fixed assets costing £1,000 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Page 23

Document ID: 7c0e1a47f8668ceb13457ec4ba28efdf014edc12fcd6ea6a65f62f80a2621177

THE POLICE CHILDREN'S CHARITY

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. Accounting policies (continued)

1.6 Tangible fixed assets and depreciation (continued)

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives.

Depreciation is provided on the following bases:

Freehold buildings - 2% straight line Fixtures and fittings - 25% straight line

Freehold land is not depreciated.

1.7 Investments

Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Statement of financial activities.

1.8 Debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

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 past events.

1.11 Financial instruments

The charity 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 with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

1.12 Taxation

The Charity is exempt from tax on income and gains falling within sections 472-489 of the Corporation Tax Act 2011 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

Page 24

Document ID: 7c0e1a47f8668ceb13457ec4ba28efdf014edc12fcd6ea6a65f62f80a2621177

THE POLICE CHILDREN'S CHARITY

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. Accounting policies (continued)

1.13 Fund accounting

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

Endowment funds are those donated whereby the fund cannot be used as if it were income. Subsequently the fund represents an investment in capital that is utilised in achieving the charity's objectives.

Income generated by the endowment fund will be recognised within unrestricted income funds whilst the capital gains and losses and the cost incurred in maintaining and safeguarding the capital will be credited/charged against the endowment fund.

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 charity 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:

Provisions for future grant obligations

The charity makes a provision in respect of its obligation to pay existing grant recipients in future periods. The provision is calculated assuming all children will continue into further education up to the age of 25 and payments will continue at current rates. The key assumptions used in calculating the required provision are reviewed annually and adjusted where necessary to reflect changes in economic conditions and the circumstances of the grant recipients and involve the respective bond rate yields for the length of time that each commitment is made. The carrying value of the provision for future grant payments is detailed in note 14 to the financial statements.

Income recognition

The financial statements include accrued income of £40,134 (2024: £44,525) in respect of management's estimate of officers donations pledged but not yet remitted to the organisation as at the reporting date. The amount of income due is calculated based on management's estimate of the number of officers donating. The differences between expected income and amounts remitted in the period are recognised as accrued income.

Page 25

Document ID: 7c0e1a47f8668ceb13457ec4ba28efdf014edc12fcd6ea6a65f62f80a2621177

THE POLICE CHILDREN'S CHARITY

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

3. Income from donations and legacies

Donations
Officers donations
Total 2024
Investment income
Income from UK listed investments
Bank interest receivable
Total 2024		 Unrestricted
funds
2025
£
53,953
462,233
516,186
493,233
Unrestricted
funds
2025
£
714,986
44,385
759,371
765,902		 Total
funds
2025
£
53,953
462,233
516,186
493,233
Total
funds
2025
£
714,986
44,385
759,371
765,902		 Total
funds
2024
£
15,442
477,791
493,233
Total
funds
2024
£
716,707
49,195
765,902

4. Investment income

Page 26

Document ID: 7c0e1a47f8668ceb13457ec4ba28efdf014edc12fcd6ea6a65f62f80a2621177

THE POLICE CHILDREN'S CHARITY

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

5. Expenditure on raising funds

Investment management fees
Total 2024		 Unrestricted
funds
2025
£
49,547
34,347		 Endowment
funds
2025
£
33,032
23,177		 Total
funds
2025
£
82,579
57,524		 Total
funds
2024
£
57,524

6. Analysis of expenditure on charitable activities

Summary by fund type

Grant making
Support costs
Governance costs
Total 2024		 Unrestricted
funds
2025
£
705,981
305,536
9,200
1,020,717
851,553		 Total
2025
£
705,981
305,536
9,200
1,020,717
851,553		 Total
2024
£
541,648
302,583
7,322
851,553

Page 27

Document ID: 7c0e1a47f8668ceb13457ec4ba28efdf014edc12fcd6ea6a65f62f80a2621177

THE POLICE CHILDREN'S CHARITY

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Grant making
Support costs
Governance costs
Total 2024		 Activities
undertaken
directly
2025
£
705,981
-
-
705,981
541,648		 Support costs
2025
£
-
305,536
9,200
314,736
309,905		 Total
funds
2025
£
705,981
305,536
9,200
1,020,717
851,553		 Total
funds
2024
£
541,648
302,583
7,322
851,553

Grants are paid to benefit the children of police officers (serving or retired) whose parent is either dead or incapacitated from earning a living.

Support costs include the management charge of £270,000 (2024: £270,000) from The Police Treatment Centres (see note 20) which covers personnel and establishment costs.

The cost of charitable activities above reflects the movement in the assessment of the provision for future liabilities (see note 14) which is itself dependent on the grants made and financial circumstances of the grant beneficiary.

Analysis of support costs

Management charge - Police Treatment Centres
Communication and Information Technology
Other office expenses
Depreciation - owned assets
Auditor's remuneration
Total 2024		 General
support costs
2025
£
270,000
3,346
23,285
8,905
-
305,536
302,583		 Governance
costs
2025
£
-
-
-
-
9,200
9,200
7,322		 Total
funds
2025
£
270,000
3,346
23,285
8,905
9,200
314,736
309,905		 Total
funds
2024
£
270,000
3,013
20,666
8,904
7,322
309,905

Page 28

Document ID: 7c0e1a47f8668ceb13457ec4ba28efdf014edc12fcd6ea6a65f62f80a2621177

THE POLICE CHILDREN'S CHARITY

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

7. Auditors' remuneration

2025 2024
£ £
Fees payable to the charity's auditor for the audit of the charity's annual accounts 9,200 7,322

8. Employees

The charitable company has no employees during the year (2024: None).

All personnel costs are borne by The Police Treatment Centres and are included in the management charge of £270,000 (2024: £270,000) for the year. The management charge covers establishment costs, legal and professional fees, the costs of The Police Children's Charity Benefits Review as well as personnel costs.

9. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2024 - £NIL).

During the year ended 31 December 2025, no Trustee expenses have been incurred (2024 - £NIL).

The charity paid for the insurance premiums to indemnify Trustees and senior staff from any loss arising from neglect or defaults of Trustees or staff and any consequent loss.

Page 29

Document ID: 7c0e1a47f8668ceb13457ec4ba28efdf014edc12fcd6ea6a65f62f80a2621177

THE POLICE CHILDREN'S CHARITY

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

10. Tangible fixed assets

Cost or valuation
At 1 January 2025
At 31 December 2025
Depreciation
At 1 January 2025
Charge for the year
At 31 December 2025
Net book value
At 31 December 2025
At 31 December 2024		 Freehold land &
buildings
£
445,273
445,273
97,957
8,905
106,862
338,411
347,316		 Fixtures, fittings
& equipment
£
6,181
6,181
5,093
-
5,093
1,088
1,088		 Total
£
451,454
451,454
103,050
8,905
111,955
339,499
348,404

Page 30

Document ID: 7c0e1a47f8668ceb13457ec4ba28efdf014edc12fcd6ea6a65f62f80a2621177

THE POLICE CHILDREN'S CHARITY

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

11. Fixed asset investments

Cost or valuation
At 1 January 2025
Revaluations
At 31 December 2025
Investment cash
At 31 December 2025
Historical cost		 Listed
investments
£
17,986,548
1,256,570
19,243,118
14,690,682
1,243,888
20,487,006		 Total
2025
£
17,986,548
1,256,570
19,243,118
14,690,682
1,243,888
20,487,006		 Total
2024
£
16,519,532
1,467,016
17,986,548
1,069,323
19,055,871
13,873,140

All investments are held in the UK and are split between the endowment and general funds.

Under the terms of the Endowment fund there is no restriction upon the transfer of income generated. As such, any income generated by the Endowed investments are added to the Unrestricted investments.

12. Debtors

Prepayments and accrued income 2025
£
122,524
122,524		 2024
£
121,196
121,196

Page 31

Document ID: 7c0e1a47f8668ceb13457ec4ba28efdf014edc12fcd6ea6a65f62f80a2621177

THE POLICE CHILDREN'S CHARITY

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

13. Creditors: Amounts falling due within one year

Trade creditors
Amounts owed to The Police Treatment Centres
Accruals and deferred income		 2025
£
501
85,068
26,163
111,732		 2024
£
371
70,871
23,383
94,625

14. Provisions

At 1 January 2025
Additional obligations entered into
Amounts utilised in the year		 2024
£
3,588,574
705,981
(697,267)
3,597,288

The provision relates to the obligation to pay existing grant recipients in future periods. The provision is calculated assuming all children will continue into further education up to the age of 25 and payments will continue at current rates which is the entitlement under the rules. Given that the charity is committed to these obligations and has no discretion to withdraw future grant payments, except where agreement terms are breached, the full amount of the estimated commitments has been recognised. These commitments are discounted using the respective bond rate yields for the length of time that each commitment is made. The amount of the provision estimated to be payable in one year is £697,267 (2024: £789,414).

Page 32

Document ID: 7c0e1a47f8668ceb13457ec4ba28efdf014edc12fcd6ea6a65f62f80a2621177

THE POLICE CHILDREN'S CHARITY

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

15. Statement of funds

Statement of funds - current year

Unrestricted funds
General fund
Endowment funds
Investments fund
Total of funds
Statement of funds - prior year
Unrestricted funds
General fund
Endowment funds
Investments fund
Total of funds		 Balance at 1
January 2025
£
8,637,694
7,582,266
16,219,960
Balance at
1 January
2024
£
7,432,231
6,970,655
14,402,886		 Income
£
1,275,557
-
1,275,557
Income
£
1,259,135
-
1,259,135		 Expenditure
£
(1,070,264)
(33,032)
(1,103,296)
Expenditure
£
(885,900)
(23,177)
(909,077)		 Gains/
(Losses)
£
753,942
502,628
1,256,570
Gains/
(Losses)
£
832,228
634,788
1,467,016		 Balance at 31
December 2025
£
9,596,929
8,051,862
17,648,791
Balance at
31 December
2024
£
8,637,694
7,582,266
16,219,960

Purposes of endownment funds

The endowment fund was donated to ensure the charity had sufficient assets to achieve its charitable objectives. Income generated from the endowment fund is expendable and is recognised as general unrestricted funds..

Page 33

Document ID: 7c0e1a47f8668ceb13457ec4ba28efdf014edc12fcd6ea6a65f62f80a2621177

THE POLICE CHILDREN'S CHARITY

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

16. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted Endowment Total
funds funds funds
2025 2025 2025
£ £ £
Tangible fixed assets 339,499 - 339,499
Fixed asset investments 12,435,144 8,051,862 20,487,006
Current assets 531,306 - 531,306
Creditors due within one year (111,732) - (111,732)
Provisions for liabilities and charges (3,597,288) - (3,597,288)
Total 9,596,929 8,051,862 17,648,791
Analysis of net assets between funds - prior year
Unrestricted Endowment Total
funds funds funds
2024 2024 2024
£ £ £
Tangible fixed assets 348,404 - 348,404
Fixed asset investments 11,473,605 7,582,266 19,055,871
Current assets 498,884 - 498,884
Creditors due within one year (94,625) - (94,625)
Provisions for liabilities and charges (3,588,574) - (3,588,574)
Total 8,637,694 7,582,266 16,219,960

Page 34

Document ID: 7c0e1a47f8668ceb13457ec4ba28efdf014edc12fcd6ea6a65f62f80a2621177

THE POLICE CHILDREN'S CHARITY

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

17. Reconciliation of net movement in funds to net cash flow from operating activities

Net income for the year (as per Statement of Financial Activities)
Adjustments for:
Depreciation charges
Losses on investments
Interest and dividends received
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Increase/(decrease) in provisions (net of payments)
Net cash used in operating activities		 2025
£
1,428,831
8,905
(1,256,570)
(759,371)
(1,328)
17,107
8,714
(553,712)		 2024
£
1,817,074
8,904
(1,467,016)
(766,990)
26,244
(33,960)
(247,766)
(663,510)
18.
Analysis of cash and cash equivalents
Cash in hand
Cash held in investment portfolio (note 11)
Total cash and cash equivalents
19.
Analysis of changes in net debt
Cash at bank and in hand
Cash held in investment portfolio		 At 1 January
2025
£
377,688
1,069,323
1,447,011		 2025
£
408,782
1,243,888
1,652,670
Cash flows
£
31,094
174,565
205,659		 2024
£
377,688
1,069,323
1,447,011
At 31
December
2025
£
408,782
1,243,888
1,652,670

Page 35

Document ID: 7c0e1a47f8668ceb13457ec4ba28efdf014edc12fcd6ea6a65f62f80a2621177

THE POLICE CHILDREN'S CHARITY

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

19. Analysis of changes in net debt (continued)

The charity had no debt in the current or previous year.

20. Related party transactions

The Trust operates from the premises of The Police Treatment Centres. All personnel costs are paid by this charity. A management charge of £270,000 (2024: £270,000) has been charged by The Police Treatment Centres to the Trust. At 31 December 2025, £85,068 (2024: £70,871) was owed to The Police Treatment Centres in respect of its current account with the Trust.

21. Indemnity insurance

The charity paid for the insurance premiums to indemnify Trustees and senior staff from any loss arising from neglect or defaults of Trustees or staff and any consequent loss.

Page 36

Document ID: 7c0e1a47f8668ceb13457ec4ba28efdf014edc12fcd6ea6a65f62f80a2621177