2020-12-31-accounts - The Police Treatment Centres

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			Page
Legal and administrative information
Trustees' Report (Induding Directors'		Report and Strategic Report)
Independent	Auditor's Report
Consolidated	Statement of Finandal	Activities
(Incorporating	an Income and ExpenditureAccount)		15
Consolidated	and Charity Balance Sheet		17
Consolidated	Cash Flow Statement		18
Charity Cash	Flow Statement		19
Notes to the	financial statements		20

he current me	mbership is as	follows:
Name		Force				Appointment	Termination
						Date PTC	Date
L Kelly (Chair)		Police Service of Northern			Ireland	09/04/2015
J Skelton		Nottlnghamshire				12/05/2016
P Clark		Llncolnshire				16/07/2019
R Barber		South Yodcshlre				25/05/2016
N Bathgate		Police Service of Scotland				12/05/2015	19/01/2021
P Booth		North Yorkshire				01/10/201 6	06/1 2/2020
J Harwln		Cleveland Police				12/04/2018
M Davis		Co-opted				11/05/2017
C Mcore		Police Service of	Northern		Ireland	09/04/2015	09/04/2021
R Dutton		Co-opted				21/11/2013
BJones		Police Service of	Scotland			16/02/2021
P Hilman		Police Service of	Northern		Ireland	07/02/2019	30/04/2020
M Lally		Greater Manchester				01/08/2017	12/04/2021
A McLaren		Police Service of	Scotland			01/12/2018	06/12/2020
A MacDonald		Police Service of	Scotland			11/05/2017	06/02/2020
G King		West Yorkshire				20/10/2014
A Lees		Co-Opted (NARPO)				02/08/2016
EShakespeare		Co-Opted				31/10/2019	02/10/2020
SCarle		Police Service of	Scotland			06/02/2020
D Hamilton		Police Service of	Scotland			08/04/2020	15/02/2021
RWood		Police Senrice of	Scotland			08/04/2020
G McDowall		Police Service of	Scotland			11/05/2017	06/02/2020
A Grandison	(I/Ice Chair)	West Yorkshire				22/09/2014
D Murphy		Police Superintendents'		Assodation		02/1 1/2017
D Orford		Durham				20/05/2015
D Townsend		British Transport	Police			01/09/2015	31/03/2020
T Purcell		Police Service of	Northern		Ireland	16/07/2018
I Hopkins		Greater Manchester				21/01/201 6	23/12/2020
J Robins		West Yorkshire				16/06/2016
S Martin		Police Service of	Northern		Ireland	01/1 1/2018	31/01/2020
D Simpson		Northumbrla Police				14/03/2018
L Winward		North Yorkshire				21/07/2016
EAldred		North Yorkshire				07/12/2020
N Goodband		British Transport	Police			16/07/2020
W Kerr		Police Service of	Scotland			07/12/2020
A Malcolm		Police Service of	Scotland			16/02/2021

				Restricted
				funds
				(prlmarlly
				C/lnical
			Unrestricted	wing	Endowment	Total	Total
			funds	projectl	Funds	2020	2019
		Note	E	E	E	E	E
Income from:
Donations and legacies			4,846,140	50,000		4,896,140	8,904,956
Charitable activities			86,005			86,005	125,275
Other trading activities			163,531			163,531	383,981
Investments			93,715			93,715	103,881
Other			881,504			881,504	3,248
Total Income			6,070,895	50,000		6,120,895	9,521,341
Expenditure on:
Raising funds			55,766			55,766	60,659
Charitable activities			4,484,034	50,000	134,389	4,668,423	4,880,903
Total expenditure			4,539,800	50,000	134,389	4,724,189	4,941,562
Net gains on Investments			56,047			56,047	151,823
Net Income I(expenditure)			1,587,142		(134,389)	1,452,753	4,731,602
Transfers between	funds		35,634	(2,274,380)	2,238,746
Net movement In funds			1,622,776	(2,274,380)	2,104,357	1,452,753	4,731,602
Reconciliation offunds:
Total funds brought	forward		15,732,003	4,035,634	9,359,280	29,126,917	24,395,315
Total funds carried forward			17,3 4779	I 761 254	11463637	36 5796 II	29126917

Total funds	are represented	are represented
			2020	2019	2020	2019
			Group 6	Group 8	Charity 8	Charityf
Land and Buildings
Unrestricted	(Scotland)		6,902,597	7,038,528	6,902,597	7,038,528
Permanent	endowed	(Harrogate)	11,463,637	9,359,280	11,463,637	9,359,280
Fixed assetlnvestments			2,355,728	2,226,255	2,355,738	2,226,265
Other net assets
Unrestricted			8,096,454	6,467,220	8,096,444	6,467,210
Restricted			1,761,254	4,035,634	1,761,254	4,035,634
Net assets			30,579,670	29,126,917	30,579,870	29,126,917

				2020	2019	2020	2019
				Group	Group	Charity	Charity
			Note	6		6	6
Fixed assets
Tangible assets			14	19,656,044	17,717,746	19,656,044	17,717,74B
Investments			15	2,355,728	2,226,255	2,355,738	2,22B,265
				22,011,772	19,944,001	22,011,782	19,944,011
Current assets
Debtors			16	1,557,215	4,854,981	1,587,357	4,982,563
Cash at bank and	In	hand		7,418,086	4,688,364	7,372,839	4,516,495
				8,975,301	9,543,345	8,960,196	9,499,058
Creditors: amounts		falling due within
one year			17	(407,403)	(360,429)	(392,308)	(316,152)
Net current assets				8,567,898	9,182,916	8,567,888	9,182,906
Total assets less	current liabilities			30,579,670	29,126,917	30,579,670	29,126,917
Net assets				30,579,670	29 126917	30,579,670	29,126,917
Funds
Unrestricted funds			19	17,354,779	15,732,003	17,354,779	15,732,003
Restricted funds -	general				35,634		35,634
Restricted funds —Clinical win				1,761,254	4,000,000	1,761,254	4,000,000
Restricted funds			20	1,761,254	4,035,634	1,761,254	4,035,634
Endowment funds			21	11,483,637	9,359,280	11,463,637	9,359,280
Total funds			18	30,579,670	29,126,917	30,579,670	29,126,917

						2020	2019
					Note	8	E
Cash flow from operating	activities				25	5,163,705	1,192,882
Net cash flow from operating activities						5,163,705	1,192,882
Cash flow from investing Dividends and interest from	activities investments					93,715	103,881
Purchase of properly, plant	and equipment					(2,454,272)	(963,761)
Net cash used ln Investing	activities					u22M9, 997	~659,869
Change in cash and cash	equivalents	In the	reporting	period		2,803,148	333,002
Cash and cash equivalents	at the beginning		ofthe year			4,928,728	4,593,726
Cash and cash equivalents	at the end	ofthe	year		26	7729876	4926728

						2020	2019
					Note	f	f
Cash flow from operating	activities				25	5,290 327	1,082,069
Net cash flow from operating activities						5,295 327	1,082,069
Cash flow from investing Dividends and Interest from	activities investments					93,715	103,881
Purchase of property, plant	and equipment					(2,454,272)	(963,761)
Net cash used In investing	activities					2,360,557	859,880
Change In cash and cash	equivalents	ln the	reporting	period		2,929,770	222,189
Cash and cash equivalents	at the beginning		ofthe year			4,754,659	4,832,670
Cash and cash equivalents	at the end	ofthe	year		26	M4.629	4754359

		Unrestricted	Restricted	2020	2019
		funds	funds	Total	Total
		6	6	8	6
Donations -	revenue	306,165	50,000	358,185	469,977
Donations -	capital				4,000,000
Officers' donations		4,428,858		4,428,858	4,323,862
Management	charges	111,117		111,117	111,117
		4,846,140	50,000	4,896,140	8,904,956

				Unrestricted	2020	2019
				funds	Total	Total
				8	6	6
Insurance	claims			68,530	68,530	62,847
Physio, therapy,		respite		7,021	7,021	34,307
Shop, vending		machine,	Wl-Fl	10,274	10,274	27,852
Medical reports				180	180	249
Other						20
				86,005	86,005	125,275

Income from	other trading activities
		Unrestricted	2020	2019
		funds f	Total 8	Total 8
Facility Hire		37,029	37,029	244,619
Fundraislng	events	5,171	5,171	14,882
Lottery		121,331	121,331	124,405
Other trading				75
		163,531	163,531	383,981

Expenditur	e on charitable activiti	es
		Activities
		undertaken	Support	2020	2019
		directly	costs	Total	Total
		6	6	6	6
Treatment	Centres	3,936,812	731,611	4,668,423	4,880,903
		3,936,812	731,611	4,668,423	4,880,903

Analysis ofgovernance	and	support costs
			Endowment	Linrestrtcted	2020	2019
			funds	funds	Total	Total
				6	6	6
Support costs Management and administration		costs		698,480	698,480	695,583
Governance cost
Accountancy Fees				8,351	8,351	6,071
Auditor's remuneration				8,400	8,400	13,620
Legal and professional fees				16,207	16,207	24,026
Bank charges				173	173	3,406
				731,611	731,611	742,706
Net Income for the year
					2020	2019
					Totalf	Total
Net incoming resources are stated after charging:
Depreciation —owned assets					532,824	525,229
Operating lease rentals —plant		and machinery			2,764	1,902
Auditor's remuneration:
Audit fees —parent charity					5,800	10,000
Audit fees —subsidiary	undertaking				2,600	3,620
Accountancy fees					8,351	6,071

was as	follow	s:
				2020	2019
				Number	Number
Professional		medical	staff	32	32
Support	staff			71	69
				103	101

Group and Charity
	Freehold	Assets	Fixtures,
	land and	under	fittings and	Motor
	buildings	construction	equipment	vehicles	Total
	E	8	8	8	8
Cost
At 1 January 2020 Additions	17,873,215 26,800	81,317 2,211,946	4,332,482 213,108	55,384 19,268	22,342,398 2,471,122
Dlsposals				(16,850)	(16,850)
At 31 December 2020	17,900,015	2,293,263	4,545,590	57,802	24,796,670
Depreciation
At 1 January 2020	1,556,724		3,030,326	37,602	4,624,652
Charge for the year	270,320		248,660	13,844	532,824
Eliminated on disposal				(16,850)	(16,850)
At 31 December 2020	1,827,044		3,278,986	34,596	5,140,626
Net book value
At 31 December 2020	16,072,971	2,293,263	1,266,604	23,206	19,656,044
At 31 December 2019	16,316,491	81,317	1,302,156	17,782	17,717,746

Group
			Cash held
			as part of
		Listed	Investment	Total
		Investmentsf	portfolio 8
Valuadon
At 1 January	2020	1,987,891	238,364	2,226,255
Managernentfees Interest			(9,072) 116	(9,072) 116
Distributions	received		82,382	82,382
Revaluation		56,047		56,047
At 31 December 2020		2,043,938	311,790	2,355,728
Historic cost at
At 31 December 2020		1,554,209	311,790	1,865,999

					Group	Group	Charity	Charity
					2020f	2019 f	2020 E	2019
Trade debtors					1,387	12,058	804	5,018
Amounts	owed by group			undertakings			30,725	134,622
Amounts owed by related undertakings Prepayments and accrued income					44,710 1,511,118	45,884 4,797,039	44,710 1,511,118	45,884 4,797,039
					1557 15	4854881	158 3 7	4982563
Creditors: amounts			falling due within one year
					Group	Group	Charity	Charity
					2020	2019	2020	2019
					E	E	E	f
Trade creditors					296,926	188,318	295,618	187,544
Amounts	owed to group			undertakings
Other taxes and social security					5,615	26,845	225	4,942
Accruals	and deferred		income		104,862	145,266	96,465	123,666
					407,403	360,429	392,308	316,152
Deferred	Income
							Group	Charity
							E	E
Deferred	income at	1	January 2020				68,400	49,140
Resources deferred		in the year					6,080
Release	In the year						(52,010)	(32,750)
Deferred	Income at	31 December 2020					22,470	16,390

Group
			Unrestricted	Restricted	Endowment
			funds	funds	funds	Total
			f	f	f	f
Tangible	fixed assets		8,156,773		11,463,637	19,620,410
Investment		assets	2,355,728			2,355,728
Current	assets		7,249,681	1,761,254		9,010,935
Current	liabilities		(407,403)			(407,403)
Total			17,354,779	1,761,254	11,463,637	30,579,670
Charity
			Unrestricted	Restricted	Endowment
			funds	funds	funds	Total
			f	f	f	f
Tangible	fixed assets		8,156,773		11,463,637	19,620,410
Investment		assets	2,355,728			2,355,728
Current	assets		7,249,681	1,761,254		9,010,935
Current	liabilities		(407,403)			(407,403)
Total			17,354,779	1,761,254	11,463,637	30,579,670

		Balance at			Gains		Balance at 31
		1 January			and		December
		2020f	Income F	Expendituref	lossesf	Transfers	2020
General	fund	15,732,003	6,030,895	(4,499,800)	56,047	(300,000)	17,019,145
Designated
funds
Psychological			40,000	(40,000)
programme
Clinical	wing					300,000	300,000
running	costs
Clinlcsi	wing					35,634	35,634
build costs
		15732 003	6 070,895	4 539800	56047	35634	17354779

Group
			2020	2019
			E	E
Net Income for the reporting		year	1,452,753	4,731,802
Depreciation charges Profit on sale offixed	assets		532,824 (16,850)	525,229
(Gain)/loss on Investments			(56,047)	(151,823)
Dividends and interest	on investments		(93,715)	(103,881)
(Increase) / decrease	in debtors		3,297,766	(3,939,088)
Increase / (decrease)	In creditors		46,974	130,843
Net cash flow from operating		activities	5,163,705	1,192,882
Charity
			2020	2019
			E	E
Net income for the reporting		year	1,452,753	4,731,602
Depreciation charges			532,824	525,229
Profit on sale offixed	assets		(16,850)
(Gain) / loss on investments			(56,047)	(151,823)
Dividends and Interest	on investments		(93,715)	(103,881)
(Increase) / decrease	in debtors		3,395,206	(4,038,915)
Increase / (decrease)	in creditors		76,156	119,857
Net cash flow from operating		activities	5,290,327	1,082,069

						Group	Group	Charity	Charity
						2020	2019	2020	2019
							8		8
Cash at bank and In hand						7,418,086	4,688,364	7,372,839	4,516,495
Cash held	ln investment		porffollo			311,790	238,364	311,790	238,364
						7729876	4926728	7884629	4754859
Financial Instruments
Group
The carrying		amounts of	the Group's financial			Instruments	are as follows:
								2020	2019
								8
Rnanclsl		assets
Measured		at fair value through		net income Iexpenditure:
- Fixed asset listed Investments								2,355,728	2,226,255
Measured		at amortlsed	cost:
-Trade debtors (note 16)								1,387	12,058
- Accrued		Income						1,447,079	4,537,026
—Amounts		owed by related undertakings			(note 16)			44,710	45,884
								1,493,176	4,594,968
Rnanclal		liabilities
Measured		at amortised	cost
-Trade creditors (note 17)								296,926	188,318
- Accruals		(note 17)						82,392	76,866
								379,318	265,184

The income, summarised	expenses, net as follows:	gain	s	and	n	et l	oss	es attributable	the Group's fl	nandal Instrument	s are
										2020	2019
										E	E
Income and	expense
Financial assets measured expenditure		at fair		value		through		net Income/		82,382	82,499
Net gains and losses (Including				changes			In	fair value)
Financial assets measured expenditure		at fair		value		through		net income	/	56,047	151,823
Charity
The carrying	amounts ofthe Charity's				financial			Instruments	are as follows:
										2020	2019
										E	E
Rnanclal	assets
Measured	at fair value through		net income				/ expenditure:
- Fixed asset listed investments				(note 15)						2,355,728	2,226,255
Measured	at cost less impairment
- Investment in subsidiary		undertaking				(note 15)				10	10
Measured	at amortised cost:
- Trade debtors (note 16)										804	5,018
-Accrued	income									1,447,079	4,537,026
- Amounts	owed by related	undertakings				(note 16)				44,710	45,884
- Amounts	owed by group	undertakings				(note		16)		30,725	134,622
										1,523,318	4,722,550
Rnanclal	I/ah/I/Iles
Measured	at amortlsed cost
- Trade creditors (note 17)										295,618	187,544
-Accruals	(note 17)									80,075	74,526
										375,693	262,070