2021-12-31-accounts - The Police Treatment Centres

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p4 TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THEYEARENDED31 DECEMBER2021 FOR THE POLICETREATMENTCENTRES Charity Number: 1147449 Scottish Charlty NumberSC043396 Company Number:07822534

ion Statement	and Values
apg Programme
ogical Wellbeing	Programme
egal and Administrative	Information
Trustee' Report (Including	Directors' Report	and
Strategic Report)
Independent Auditor's Report		18
Consolidated Statement	of Financial Activities
(Incorporating an income	and Expenditure
Account)		20
Consolidated and Charity	Balance Sheet	21
Consolidated Cash Flow Statement
CharitLI Cash Flow Statement		24
Notes to the Financial Statements		25

he current m	embership is a	s followri
Name		Force				Appointment	Termination
						Date PTC	Date
L Kelly (Chair)		Police Service of	Northern		Ireland	09/04/2015
A Grandison	(Vice Chair)	West Yorkshire				22/09/2014
EAldred		North Yorkshire				07/12/2020
RBarber		South Yorkshire				25/05/2016
M Davis		Co-opted				19/05/2017
R Dutton		Co-opted				21/11/2013
N Goodband		British Transport	Police			16/07/2020
R Henderson		Police Service of	Northern		Ireland	24/06/2020
C Irvine		Durham				25/01/2022
BJones		Police Service of	Scotland			16/02/2021
SKennedy		M erseysi de				24/11/2021
W Kerr		Police Service of	Scotland			07/12/2020
SLangham		Lincolnshire				09/1 1/2021
A Lees		Co-Opted (NARPO)				02/08/2016
A Macinnes		Police Service of	Scotland			27/01/2022
A Malcolm		Police Service of	Scotland			16/02/2021
D Murphy		Police Superintendents'		Association		02/11/2017
R Murray		Cleveland				01/01/2022
T Purcell		Police Service of	Northern		Ireland	16/07/2018
JRobins		West Yorkshire				16/06/2016
D Simpson		Northumbria Police				14/03/2018
J Skelton		Nottinghamshire				12/05/2018
LWinward		North Yorkshire				21/07/2016
RWood		Police Service of	Scotland			08/04/2020
N Bathgate		Police Service of	Scotland			12/05/2015	18/01/2021
SCarle		Police Service of	Scotland			06/02/2020	31/08/2021
P Clark		Lincolnshire				16/07/2019	03/10/2021
D Hamilton		Police Service of	Scotland			08/04/2020	15/02/2021
J Harwin		Cleveland Police				12/04/2018	11/05/2021
G King		West Yorkshire				20/1 0/2014	31/12/2021
M Lally		Greater Manchester				01/08/201 7	12/04/2021
C Moore		Police Service of	Northern		Ireland	09/04/2015	09/04/2021
D Orford		Durham				20/05/201 5	31/12/2021

					Restricted
					funds
					(Ciinicai
					wing
				Unrestricted	proj ectj	Endowment	Total	Total
				funds		Funds	2021	2020
			Note	E	E	f	E	E
Income from:
Donations and	legacies			4,989,485	107,446		5,096,931	4,896,140
Charitable activities				76,754			76,754	86,005
Other trading activities				407,079			407,079	163,531
Investments				92,431			92,431	93,715
Other				502,838			502,838	881,504
Total income				6,068,587	107,446		6,176,033	6,120,895
Expenditure on:
Raising funds				57,700			57,700	55,766
Charitable activities				4,840,832		215,637	5,056,469	4,668,423
Total expenditure				4,898,532		215,637	5,114,169	4,724,189
Net gains on	investments			144,390			144,390	56,047
Net income I	(expenditure)			1,314,445	107,446	(215,637)	1,206,254	1,452,753
Transfers between		funds		99,580	(1,868,700)	1,769,120
Net movement	in funds			1,414,025	(1,761,254)	1,553,483	1,206,254	1,452,753
Reconciliation	offunds:
Total funds brought		forward		17,354,779	1,761,254	11,463,637	30,579,670	29,126,917
Total funds carried		forward		18768 804		13017120	31785,924	30579670

Total funds	are represented	are represented
			2021	2020	2021	2020
			Group	Groupf	Charity	Charity f
Land and Buildings
Unrestricted	(Scotland)		6,766,666	6,902,597	6,766,666	6,902,597
Permanent	endowed	(Harrogate)	13,017,120	11,463,637	13,017,120	11,463,367
Fixed asset investments			2,580,212	2,355,728	2,580,222	2,355,738
Other net assets
Unrestricted			9,421,926	8,096,454	9,421,916	8,096,444
Restricted				1,761,254		1,761,254
Net assets			31,785,924	30,579,670	31,785,924	30,579,670

				2021	2020	2021	2020
			Note	Group	Group 6	Charity f	Charity 6
Fixed assets
Tangible assets			14	21,208,323	19,656,044	21,208,323	19,656,044
Investments			15	2,580,212	2,355,728	2,580,222	2,355,738
				23,788,535	22,011,772	23,788,545	22,011,782
Current assets
Debtors			16	469,061	1,557,215	700,630	1,587,357
Cash at bank and	in	hand		T,791,510	7,418,086	T,515,434	7,372,839
				8,260,571	8,975,301	8,216,064	8,960,196
Creditors: amounts		falling due within
one year			17	(263,182)	(407,403)	(218,685)	(392,308)
Net current assets				7,997,389	8,567,898	7,997,379	8,567,888
Total assets less	current liabilities			31,785,924	30,579,670	31,785,924	30,579,670
Net assets				31,785,924	30,579,670	31,785,924	30,579,670
Funds
Unrestricted funds			19	18,768,804	17,354,779	18,768,804	17,354,779
Restricted funds -	general
Restricted funds —Clinical win					1 761 254		1,761,254
Restricted funds			20		1,761,254		1,761,254
Endowment funds			21	13,017,120	11,463,637	13,017,120	11,463,637
Total funds			18	31,785,924	30,579,670	31,785,924	30,579,670

							2021	2020
						Note	6	f
Cash flow from operating		activities				25	2,565,384	5,163,705
Net cash	flow from operating activities						2,565,384	5,163,705
Cash flow from investing		activities
Dividends	and interest from	investments					92,422	93,715
Purchase	of investments						(249,931)
Purchase	of property, plant	and equipment					(2,204,288)	(2,454,272)
Net cash	used in investing	activities					(2,361,797)	(2,360,557)
Change	in cash and cash	equivalents	in the	reporting	period		203,587	2,803,148
Cash and cash equivalents		at the beginning		ofthe year			7,729,876	4,926,728
Cash and cash equivalents		at the end	ofthe	year		26	7,933,463	7,729,876

							2021	2020
						Note	E	5
Cash flow from operating		activities				25	2 334555	5,290,327
Net cash	flow from operating activities						2,334,555	5,290,327
Cash flow from investing		activities
Dividends	and interest from	investments					92,422	93,715
Purchase	of Investments						(249,931)
Purchase	of property, plant	and equipment					(2,204,288)	(2,454,272)
Net cash	used in investing	activities					(2,361,797)	(2,360,557)
Change	in cash and cash	equivalents	in the	reporting	period		(27,242)	2,929,770
Cash and cash equivalents		at the beginning		ofthe year			7,684,629	4,754,859
Cash and cash equivalents		at the end	ofthe	year		26	7,657,387	7,684,629

		Unrestricted	Restricted	2021	2020
		funds	funds	Total	Total
		E	E	E	E
Donations		235,316	107,446	342,762	356,165
Ofgcers' donations		4,643,052		4,643,052	4,428,858
Management	charges	111,117		111,117	111,117
		4,989,485	107,446	5,096,931	4,896,140

ncome from c	haritable	activities
			Unrestricted	2021	2020
			funds	Total	Total
			E	E	E
Insurance daims			45,533	45,533	68,530
Physio, therapy,	respite		16,232	16,232	7,021
Shop, vending	machine,	Wl-Fl	14,989	14,989	10,274
Medical reports					180
			76,754	76,754	86,005

Income from	other trading activities
		Unrestricted	2021	2020
		funds	Total	Total
		E	E	E
Facility Hire		283,465	283,465	37,029
Fundraising	events	365	365	5,171
Lottery		118,487	118,487	121,331
Other trading		4,762	4,762
		407,079	407,079	163,531

Income from investments
	Unrestricted	2021	2020
	funds	Total	Total
	F	6	6
Income from UK listed investments	89,569	89,569	82,382
Bank interest receivable	2,862	2,862	11,333
	92,431	92,431	93,715

		Unrestricted	2021	2020
		funds 6	Total 6	Totalf
Miscellaneous	income	71,994	71,994	2,172
Covid-19 Job	Retention Scheme income	430,844	430,844	879,332
		502,838	502,838	881,504

Expenditur	e on raising f	unds
			Unrestricted	2021	2020
			funds	Total	Total
			6	6	F
Reception	shop purchases		4,515	4,515	4,593
Investment	management	fees	9,478	9,478	9,072
Lottery costs			43,707	43,707	42,101
			57,700	57,700	55,766

		Activities
		undertaken	Support	2021	2020
		directly 6	costsf	Total f	Total f
Treatment	Centres	4,265,211	791,258	5,056,469	4,668,423
		4,265,211	791,258	5,056,469	4,668,423

Analysis ofgovernance	and	support costs
			Endowment	Unrestricted	2021	2020
			funds	funds	Total	Total
			6		8	8
Support costs
Management and administration		costs		757,376	757,376	698,480
Governance cost
Accountancy Fees				8,220	8,220	8,351
Auditor's remuneration				8,400	8,400	8,400
Legal and professional fees				12,581	12,581	16,207
Bank charges				4,681	4,681	173
				791,258	791,258	731,611
Net income for the year
					2021	2020
					Total	Totalf
Net incoming resources are stated after charging:
Depredation —owned assets					652,009	532,824
Operating lease rentals —plant		and machinery			2,579	2,764
Auditors remuneration:
Audit fees —parent charity					5,800	5,800
Audit fees —subsidiary	undertaking				2,600	2,600
Accountancy fees					8,220	8,351

Employees
Employment costs
				2021	2020
				6
Wages and salaries				2,996,399	2,879,838
Social security costs				224,078	212,813
Pension costs				150,175	145,537
				3,370,652	3,238,188
Number ofemployees
The number ofemployees	who earned	more than f60,000 during the year was as follows:
				2021	2020
				Number	Number
660,001 to 670,000
670,001 to690,000 f90,001to6100,000
The number ofhigher paid	employees	accruing	pension	benefit was:
				2021	2020
				Number	Number

The average	monthly	number ofemployees	number ofemployees	during the year, calculated	on the basis offull-time	equivalents,
was as follows:
					2021	2020
					Number	Number
Professional	medical	staff			34	32
Support staff					78	71
					112	103
The average	numbers	ofstaff employed	in	the year was 180(2020:186).

Summary Profit and Lo	ss Account
			2021f		2020
Turnover Cost ofsales Gross profit Administrative expenses Operating profit		303,515 ~42854 262,230 ~42667. 249,563			48,069 ~23,304 24,765 ~9,327 15,438
Interest receivable Interest payable and similar charges			142		33 ~133
Profit on ordinary activities before taxation			249,705		15,338
Tax on profit on ordinary	activities
Profit for the year			249,705		15,338
The assets and liabilities ofthe subsidiary		were:
Current assets Current liabilities		279,866 ~279.856			45,830 ~45,820
Total net assets			10		10
Called up share capital			10		10
Profit and loss account
Shareholders' funds			10		10
The profits ofPTC 1898	Limited have been donated to The Police Treatment		Centres under	gift aid.

Group and Charity
	Freehold	Assets	Fixtures,
	land and	under	fittings and	Motor
	buildings 5	construction 5	equipment 6	vehiclesf	Totalf
Cost
At 1 January 2021	17,900,015	2,293,263	4,545,590	57,802	24,796,670
Additions		1,769,120	435,168		2,204,288
Transfers	4,062,383	(4,062,383)
Disposals				(2,428)	(2,428)
At 31 December 2021	21,962,398		4,980,758	55,374	26,998,530
Depreciation
At 1 January 2021	1,827,044		3,278,986	34,596	5,140,626
Charge for the year	351,568		286,869	13,572	652,009
Eliminated on disposal				(2,428)	(2,428)
At 31 December 2021	2,178,612		3,565,855	45,740	5,790,207
Net book value
At 31 December 2021	19,783,786		1,414,903	9,634	21,208,323
At 31 December 2020	16,072,971	2,293,263	1,266,604	23,206	19,656,044

Group
			Cash held
			as part of
		Listed	investment	Total
		investments	portfolio
		5	5
Valuation
At 1 January	2021	2,043,938	311,790	2,355,728
Management	fees		(10,073)	(10,073)
Interest			4	4
Distributions	received		89,567	89,567
T'ransfers		250,000	(250,000)
Revaluation		144,321		144,321
Equalisation			665	665
At 31 December 2021		2,438,259	141,953	2,580,212
Historic cost at
At 31 December 2021		1,554,209	141,953	1,696,162

			Group	Group	Charity	Charity
			2021f	2020f	2021f	2020 f
Trade debtors			6,663	1,387	2,873	804
Amounts owed by group undertakings					235,359	30,725
Amounts owed by related undertakings			46,222	44,710	46,222	44,710
Other debtors			185		185
Prepayments and accrued income			415,991	1,511,118	415,991	1,511,118
			469,061	1,557,215	700,630	1,587,357
Creditors: amounts		falling due within one year
			Group	Group	Charity	Charity
			2021 f	2020 f	2021 f	2020f
Trade creditors			41,581	296,926	40,176	295,618
Other taxes and social security			22,240	5,615	225	225
Other creditors			96		96
Accruals and deferred		income	199,265	104,862	178,188	96,465
			263,182	407,403	218,685	392,308
Deferred income
					Groupf	Charityf
Deferred income at	1	January 2021			22,470	16,390
Resources deferred	in the year				48,795	29,382
Release in the year					(22,470)	(16,390)
Deferred income at	31 December 2021				48,795	29382

		Unrestricted	Restricted	Endowment
		fundsf	fundsf	funds f	Totalf
Tangible	fixed assets	8,191,203		13,017,120	21,208,323
Investment assets		2,580,212			2,580,212
Current	assets	8,260,571			8,260,571
Current	Sabilities	(263,182)			(263,182)
Total		18,768,804		13,017,120	31,785,924
Charity
		Unrestricted	Restricted	Endowment
		funds	funds	funds	Total
		f	f	f	f
Tangible	fixed assets	8,191,203		13,017,120	21,208,323
Investment assets		2,580,222			2,580,222
Current	assets	8,216,064			8,216,064
Current	liabilities	(218,685)			(218,685)
Total		18,768,804		13,017,120	31,785,924

		Balance at			Gains		Balance at 31
		1 January			and		December
		2021 F	Incomef	Expenditure	lossesf	Transfersf	2021f
General	fund	17,019,145	6,068,587	(4,898,532)	144,390	135,214	18,468,804
Designated
funds
Clinical	wing	300,000					300,000
running	costs
Clinical	wing	35,634				(35,634)
build costs
		17,354,779	6,068,587	4,898,532	144,390	99,580	18,768,804

Group
			2021 E	2020f
Net income for the reporting		year	1,206,254	1,452,753
Depreciation charges			652,009	532,824
Profit on sale offixed	assets			(16,850)
(Gain)/loss on investments			(144,390)	(56,047)
Dividends and interest	on investments		(92,422)	(93,715)
(Increase) / decrease	in debtors		1,088,154	3,297,766
Increase / (decrease)	in creditors		(144,221)	46,974
Net cash flow from operating		activities	2,565,384	5,163,705
Charity
			2021	2020
			6	8
Net income for the reporting		year	1,206,254	1,452,753
Depreciation charges			652,009	532,824
Profit on sale offixed	assets			(16,850)
(Gain) / loss on investments			(144,390)	(56,047)
Dividends and interest	on investments		(92,422)	(93,715)
(Increase) / decrease	in debtors		886,727	3,395,206
Increase / (decrease)	in creditors		(173,623)	76,156
Net cash flow from operating		activities	2,334,555	5,290,327

				Group	Group	Charity	Charity
				2021 f	2020 f	2021f	2020 f.
Cash at bank and in hand				7,791,510	7,418,086	7,515,434	7,372,839
Cash held in investment	portfolio			141,953	311,790	141,953	311,790
				7,933,463	7,729,876	7,657,387	7,684,629
Financial instruments
Group
The carrying amounts ofthe Group's financial				instruments	are as follows:
						2021f	2020f
Financial assets
Measured at fair value	through	net income /		expenditure.
—Fixed asset listed investments						2,580,212	2,355,728
Measured at amortised	cost:
-Trade debtors (note 16)						6,663	1,387
—Other debtors						185
-Accrued income						347,703	1,447,079
—Amounts owed by related undertakings			(note 16)			46,222	44,710
						400,773	1,493,176
Financial liabilities
Measured at amortised	cost
—Trade creditors (note	17)					41,581	296,926
- Other creditors						96
—Accruals (note 17)						205,883	82,392
						247,560	379,318

Financial instruments (co	ntinu	ntinu	ed)	ed)
The income, expenses,	net		gains			and		net losses		attributable	the	Group's	financial	instruments are
summarised as follows:
												2021		2020
													8	f
Income and expense
Financial assets measured		at fair		value			through		net income /
expenditure												89,569		82,382
Net gains and losses (including				changes				in	fair value)
Financial assets measured		at fair		value			through		net income I
expenditure												144,390		56,047
Charity
The canying amounts ofthe		Charity's			financial				instruments	are as follows:
													2021	2020
													F	F
Financial assets
Measured at fair value through			net income					Iexpenditure.
—Fixed asset listed investments				(note		15)						2,580,212		2,355,728
Measured atcost less impairment
- Investment in subsidiary	undertaking						(note 15)						10	10
Measured at amortised cost:
—Trade debtors (note 16)													2,873	804
-Accrued income												347,703		1,447,079
—Other debtors													185
—Amounts owed by related		undertakings					(note 16)					46,222		44,710
-Amounts owed by group		undertakings					(note		16)			235,359		30,725
												632,342		1,523,318
Financial liabilities
Measured at amortised cost
—Trade creditors (note 17)												40,176		295,618
-Other creditors													96
—Accruals (note 17)												148,806		80,075
												189,078		375,693