2022-12-31-accounts - The Police Treatment Centres

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TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 FOR THE POLICETREATMENTCENTRES Charlty Number 1147449 Scottish Charlty NumberSC043396 Company Number07822534

ion Statement and Values
I
apg Programme
ogical Wellbeing Programme
egal and Administrative Information
Trustee' Report (Including Directors' Report	and
Strategic Report)
Independent Auditor's Report	16
Consolidated Statement of Financial Activities
(Incorporating an Income and Expenditure
Account)	20
Consolidated and Charity Balance Sheet	22
Consolidated Cash Flow Statement	23
Charity Cash Flow Statement	24
Notes to the Financial Statements	26

The current me	mbership is a	s follows:
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
M Davis		Co-opted			19/05/2017
R Dutton					21/11/201 3
R Hay		Police Service of	Scotland		18/10/2022
C Irvlne		Durham			25/01/2022
BJones		Police Service of	Scotland		16/02/2022
S Kennedy		Merseyslde			24/1 1/2022
A Lees		Co-Opted (NARPO)			02/08/2016
M Marshsllssy		British Transport	Police		01/09/2022
K Meynell		Derbyshire			25/04/2022
D Murphy		Police Superintendents' Association			02/11/2017
R Murray		Cleveland			01/01/2022
T Purcell		Police Service of	Northern	Ireland	16/07/2018
J Robins		West Yorkshire			16/06/2016
A Shaw		Police Service of	Scotland		12/07/2022
D Simpson		Northumbria Police			14/03/2018
J Skelton		Nottinghamshire			12/05/2016
L Wlnward		North Yorkshire			21/07/2016
RWood		Police Service of	Scotland		08/04/2021
EAldred		North Yorkshire			07/12/2021	16/03/2023
R Berber		South Yorkshire			25/05/2016	20/06/2022
N Goodband		British Transport	Police		16/07/2021	31/08/2022
R Henderson		Police Service of	Northern	Ireland	24/06/2021	18/03/2022
W Kerr		Police Service of	Scotland		07/12/2021	10/10/2022
S Langhsm		Lincolnshire			09/1 1/2022	31/01/2023
A Macinnes		Police Service of	Scotland		27/01/2022	02/08/2022
I Magee		Police Service of	Northern	Ireland	16/03/2022	05/05/2023
A Malcolm		Police Service of	Scotland		16/02/2022	20/06/2022

			Unrestricted	Restricted	Endowment	Total	Total
			funds	funds	Funds	2022	2021
		Note	f	f	f	f	f
Income from:
Donations and legacies			6,084,198	10,209		6,094,407	5,095,931
Charitable activities			98,822			98,822	7B,754
Other trading activities			315,101			315,101	407,07B
Investments			179,843			179,843	92,431
Other			3,863			3,863	502,838
Total Income			6,681,827	10,209		8,692,036	8,17B,033
Expenditure on:
Raising funds			70,581			70,681	57,700
Charitable activities			5,654,824	1,021	208,842	6,864,687	5,056,469
Total expenditure			5,725,405	1,021	208,842	5,935,268	5,114,159
Net (loss)/gain on			(351,419)			(351,419)	144,390
Investments
Net Income I(expenditure)			605,003	9,188	(208,842)	405,349	1,205,254
Transfers between	funds		(11,026)		11,026
Net movement in funds			593,977	9,188	(197,816)	405,349	1,205,254
Reconciliation offunds:
Total funds brought	forward		18,768,804		13,017,120	31,785,924	30,57B,B70
Total funds carried forward			19362,781	9188	12819304	32191273	31785,924

					2022	2021	2022	2021
					Group	Group	Charity	Charity
				Note	E	E	E
Fixed assets
Tangible assets				14	20,855,067	21,208,323	20,855,067	21,208,323
Investments				15	4,357,854	2,580,212	4,357,864	2,580,222
					25,212,921	23,788,535	25,212,931	23,788,545
Current assets
Debtors				1B	581,725	489,061	704,624	700,630
Cash at bank snd		in	hand		8,878,009	7,791,510	6,727,860	7,515,434
					7,457,734	8,280,571	7,432,384	8,218,084
Creditors: amounts			falling due within
one year				17	(479,382)	(283,182)	(454,042)	(218,885)
Net current	assets				6,978,352	7,997,389	6,978,342	7,997,379
Total assets less		current liabilities			32,191,273	31,785,924	32,191,273	31,785,924
Net assets					32,191,273	31,785,924	32,191,273	31,785,924
Funds
Unrestricted	funds			19	19,362 781	18,788,804	19,382,781	18,788,804
Restricted funds				20	9,188		9,188
Endowment	funds			21	12,819,304	13,017,120	12,819,304	13,017,120
Total funds				18	32,191,273	31,785,924	32,191,273	31,785,924

							2022	2021
						Note	f	f
Cash flow from operadng		activities				25	1,342,079	2,565,384
Net cash	flow from operating activities						1,342,079	2,565,384
Cash flow from Investing		acdvltles
Dividends	and interest from	Investments					179,843	92,422
Purchase	of Investmsnts						(2,000,000)	(249,931)
Purchase	of properly, plant	and equipment					(302,778)	(2,204,268)
Net cash	used In Invesdng	activities					2,122,935	2,361,797
Change	In cash and cash	equivalents	In the	reporting	period		(780,855)	203,587
Cash and cash equivalents		at the beginning		ofthe year			7,933,483	7,729,876
Cash and cash equivalents		at the end	ofthe	year		26	7 162667	7 633,463

							2022	2021
						Note	f
Cash flow from operating		activities				25	1,470,181	2,334,555
Net cash	flow from operating scdvltles						1,470,181	2,334,555
Cash flow from Investing		activities
Dividends	and interest from	investments					179,668	92,422
Purchase	of Investments						(2,000.000)	(249,931)
Purchase	of property, plant	and equipment					(302,778)	(2,204,288)
Net cash	used In Investing	activities					2,123,110	2,351,797
Change	In cash and cash	equivalents	ln ths	reporting	period		(852,929)	(27,242)
Cash and cash equivalents		at the beginning		ofthe year			7,657,387	7,684,529
Cash and cash equivalents		at the end	ofthe	year		20	7004400	7057307

		Unresbtcted	Restricted	2022	2021
		funds	funds	Total	Total
		E	E	E
Donations		1,071,093	10,209	1,081,302	342,762
Oflicsrs' donations		4,743,105		4,743,105	4,843,052
Management	charges	270,000		270,000	111,117
		6,084,198	10,209	6,094,407	5,09B,931

Income	from c	haritable	actlvldes
				Unrestricted	2022	2021
				funds	Total	Total
				E	E
Insurance daims				42,920	42,920	45,533
Physio,	therapy,	respite		26,808	26,808	16,232
Shop, vending		machine,	Wl-Fl	28,914	28,914	14,989
Medical	reports			180	180
				98,822	98,822	78,754

		Unrestrtctsd	2022	2021
		funds	Total	Total
		E	E	E
Facility hire		196,154	196,154	283,465
Fundraising	events	1,898	1,898	355
Lottery		118,822	116,822	118,487
Other trading		227	227	4,762
		315,101	315,101	407,079

Income from Investments
	Unmatrlcted	2022	2021
	funds	Total	Total
	8	6	F
Income from UK listed investments	141,939	141,939	89,569
Bank interest receivable	37,904	37,904	2,862
	179,843	179,843	92,431

Income from	other actt	vltles
			Unrestricted	2022	2021
			funds	Total	Total
			6	6	8
Miscellaneous	income		3,883	3,863	71,994
Covld-19 Job	Retention	Scheme income			430,844
			3,863	3,863	502,838

Expenditur	e on raising f	unds
			Unmstricted	2022	2021
			funds 6	Total 8	Totalf
Reception	shop purchases		9,809	9,809	4,515
Investment	management	fees	15,383	16,383	9,478
Lottery costs			4s,aaa	4s,asa	43,707
			70,681	70,581	57,700

							Activities
							undertaken	Support			2022	2021
							directly		costs		Total	Total
							6		6		6	2
Treatment Centres							5,042,484		822,203	5,864,687		5,056,469
							5,042,484		822,203	6,864,687		5,056,469
Expenditure on charitable		activities			was 65,864,687 (2021:f5,056,469) ofwhich					F208,842 (2021:6215,637)
was attributable to endowments,					f1,021 (2021:		ENII) wss attributable		to restricted		and f5,654,824 (2021:
64,898,532)was attributable			to	unrestricted		funds.
Analysis ofsupport costs
							Endowment	Unrestricted			2022	2021
							funds 6		funds f		Total	Total
Support costs
Management and administration				costs					773,503		773,503	757,376
Governance costs:
Accountancy Fees									14,868		14,868	8,220
Auditor's remunemtion									8,800		8,800	8,400
Legal snd professional	fees								21,011		21,011	12,581
Bank charges									4,021		4,021	4,681
									822,203		822,203	791,258
Net Income for the year
											2022	2021
											Total	Totalf
Net incoming resources	are stated				after charging:
Depreciation —owned assets											856,034	652,009
Operating lease rentals	—plant and				machinery						1,573	2,579
Auditor's remuneration:
Audit fees —parent charity											6,000	5,800
Audit fees —subsidiary		undsnaking									2,800	2,600

Employment costs
						2022f	2021f
Wages and salaries						3,487,241	2,996,399
Social security costs						289,748	224,078
Pension costs						166122	150175
						3606111	3370652
Number ofemployees
The number ofemployees			who earned	mors	then f60,000 during the	year was as follows:
						2022	2021
						Number	Number
f60,001 to f70,000
f70,001 to F80,000
f80,001 to f90,000
f90,001 to f100,000
The number ofhigher		paid	employees	accruing pension benefit was:
						2022	2021
						Number	Number
Dsfinsd contribution	scheme
The average monthly		number ofemployees			during the year, calculated	on the basis offull-time	equivalents,
was as follows:
						2022	2021
						Number	Number
Professional medical		staff				35	34
Support staff						77	78
						112	112

Group and Charity
	Freehold	Assets	Fixtures,
	land and buildings 6	under constructionf	fittings and equipment E	Motor vehicles 6	Total
Cost
At 1 January 2022	21,962,398		4,980,758	55,374	26,998,530
Additions	11,028		291,752		302,778
Transfers
Disposals
At 31 December 2022	21,973,424		5,272,510	55,374	27,301,308
Depreciadon
At 1 January 2022	2,178,812		3,565,856	45,740	5,790,207
Charge for the year	344,773		308,444	4,817	656,034
Eliminated on disposal
At 31 December 2022	2,523,385		3,872,299	50,557	8,446,241
Net book value
At 31 December 2022	19,450,039		1,400,211	4,817	20,855,087
At 31 December 2021	19,783,786		1,414,902	9,634	21,208,322

Group
			Cash held as
			part of
		Listed	Invesbnent	Total
		Investments	portfoliof
Valuation
At 1 January	2022	2,438,259	141,953	2,580,212
Management	fees		(15,383)	(15,383)
Interest			2,492	2,492
Distributions	received		141,939	141,939
Additions		2,000,000		2,000,000
Revaluation		(357,003)		(357,003)
Equalisation			5,597	5,597
At 31 December 2022		4,081,256	276,598	4,357,854
Historic cost at
At 31 December 2022		3,797,947	276,598	4,074,545

				Group	Group	Charity	Charity
				2022	2021	2022	2021
				E	f	E	f
Trade debtors				19,486	6,663	5,943	2,873
Amounts	owed by group undertakings					136,342	235,369
Amounts	owed by related undertakings			49,312	48,222	49,312	46,222
Other debtors				185	185	186	185
Prepayments and accrued income				512,742	415,991	512,742	416,991
				581 725	469 061	704524	700 630
Creditom: amounts			falling due within one year
				Group	Group	Charity	Charity
				2022f	2021f	2022 f.	2021 f
Trade creditors				125,804	41,581	124,329	40,176
Other taxes and social security				5,570	22,240	225	225
Other creditors					96		96
Accruals	and deferred		income	348,008	199,265	329,488	178,188
				479 382	253 182	4640t2	2t8 685
Deferred	income
						Group	Charity
						E	E
Deferred	income at	1	January 2022			48,795	29,382
Resources deferred		in the year				228,259	212,091
Release	in the year					(48,795)	(29,382)
Deferred	income at 31 December 2022					228.289	2121161

			Unrestricted	Restricted	Endowment
			funds	funds	funds	Total
			E	E	E	E
Tangible	fixed assets		8,026,575	9,188	12,819,304	20,855,067
Invsstmsnt		assets	4,357,854			4,357,864
Current	assets		7,457,734			7,457,734
Current	liabilities		(479,382)			(479,382)
Total			19,362,781	9,188	12,819,304	32,191,273
Charity
			Unrestricted	Restricted	Endowment
			funds	funds	funds	Total
			E		E	E
Tangible	fixed assets		8,026,575	9,188	12,819,304	20,855,067
Investment		assets	4,357,864			4,357,864
Current	assets		7,432,384			7,432,384
Current	liabilities		(454,042)			(454,042)
Total			19,362,781	9,188	12,819,304	32,191,273

		Balance at			Gains		Balance at 31
		1 January			and		December
		2022	Income	Expenditure	losses	Transfers	2022
			E	E	E	E	E
General	fund	18,468,804	8,881,827	(5,725,405)	(351,419)	(11,028)	19,062,781
Designated
funds
Clinical	wing	300,000					300,000
running	costs
		18,768804	6,681,827	5725,405	351419	11,206	19362,781

Charity
		Balance at			Gains		Balance st 31
		1 January			and		December
		2021	Income	Expenditure	losses	Transfers	2021
		8	8	6	Z	8	8
General	fund	18,468,804	6,653,947	(5,697,525)	(351,419)	(11,026)	19,082,781
Designated
funds
Clinical	wing	300,000					300,000
running	costs
		18768804	6653,947	5,697525	351419	11026	19362,781

			Balance at					Balance at 31
			1 January					December
			2022 8	Income	Expenditure	f	Transfers 8	2022 6
Scottish	Police	Benevolent
Fund				10209	1 021			9188
				10209	1 021			9188

Group
			2022f	2021 f
Net income for the reporting		year	406,349	1,206,254
Depreciation charges			656,034	852,009
Profit on sale offixed	assets
(Gain)/loss on investments			357,003	(144,390)
Dividends and interest	on investments		(179,843)	(92,422)
(Increase) / decrease	in debtors		(112,665)	1,088,154
Increase / (decrease)	in creditors		216,201	(144,221)
Net cash flow from operating		activities	1,342,079	2,585,384
Charity
			2022	2021
			6	2
Net income for the reporting		year	405,349	1,20B,254
Depreciation charges			656,034	652,009
Profit on sale offixed	assets
(Gain) / loss on investments			357,003	(144,390)
Dividends and interest	on investments		(179,668)	(92,422)
(Increase) / decrease	in debtors		(3,894)	888,727
Increase / (decrease)	in creditors		235,357	(173,623)
Net cash flow from operating		activities	1,470,181	2,334,555

									Group				Group		Charity	Charity
									2022 f				2021 f		2022f	2021
Cash at bank	and in hand						6,S76,OO9					7,791,510		6,727,860		7,515,434
Cash held in	investment	porffoiio						276,598				141,953			276,598	141,953
							7162867					7633483		7DD4468		7667387,
Financial Instruments
Group
The carrying	amounts of	the Group's financial					instruments			are		as follows:
															2022f	2021 f.
Financial assets
Measured at fair value through				net income		/	expenditure:
-Fixed asset listed investments														4,367,854		2,580,212
The income,	expenses,		net	gains and		net			losses	attributable			the	Group's	financial	instruments are
summarised	as follows:
														2022		2021
															f	f
Income and	expense
Financial assets measured			at fair value		through				net income		/
expenditure														141,939		89,569
Net (losses//gains (including				changes	in	fair			value)
Financial assets measured			at fair value		through				net income		/
expenditure														(351,419)		144,390

Financial	Instruments	(continued)	(continued)
Charity
The carrying	amounts	ofthe Charity's		financial	instruments	are as follows:
							2022	2021
Financial	assets
Measured	at fair value through		net	Income I	expenditure:
-Fixed asset listed Investments			(note 15)				4,357,854	2,580,212