TRUSTEES, REPORT AND FINANCIAL
STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
FOR
THE POLICETREATMENTCENTRES
Charlty Number 1147449
Scottish Charlty NumberSC043396
Company Number07822534
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|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|
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|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|
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||||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|
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||||||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|
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||||||||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|
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||||||||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|
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|||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|
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|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|
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|||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|
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|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|
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|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|
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||||||||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|
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|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|
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|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|
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|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|
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|||||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|
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||||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|
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|||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|
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|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|
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|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|
##
##
|27.|Financial|Instruments|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|