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|
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|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|
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||||||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|
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|Total funds|are represented|are represented|by:|||||
|---|---|---|---|---|---|---|---|
|||||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|
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|||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|
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##
|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|
##
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|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|
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|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|
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|||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).|||
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|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.||
##
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|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|
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|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|
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||||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|
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|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|
##
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##
|||||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|