2023-12-31-accounts - The Police Treatment Centres

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TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THEYEAR ENDED 31 DECEMBER2023 FOR THE POLICETREATMEhrrcENTRES Charlty Number 1147449 Scottish Charity Number SC043396 Company Numbor.07822534

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

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
R Wood (Vice chair)		Police Service of	Scotland			08/04/2021
C Bentley		West Yorkshire				28/08/2023
M Davis		Co-opted				19/05/2017
A Freebum		Pofice Service of	Scotland			03/04/2024
M Hamilton		Co-opted				19/02/2024
R Hay		Police Service of	Scotland			18/10/2022
C Irvine		Durham				25/01/2022
BJones		Police Service of	Scotland			16/02/2022
SKennedy		Merssyside				24/1 1/2022
A Lees		Co-Opted (NARPO)				02/08/2016
M Marshallssy		British Transport	Police			01/09/2022
G McGrath		Police Service of	Northern		Ireland	31/07/2023
KMeynell		Derbyshire				25/04/2022
R Murray		Cleveland				01/01/2022
L Poultney		South Yorkshire				18/01/2024
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		Northumbris Police				14/03/2018
J Skelton		Nottinghamshire				12/05/2016
EAldrsd		North Yorkshire				07/12/2021	16/03/2023
R Dutton		Co-opted				21/11/2013	22/01/2024
A Grandison	(Vice Chair)	West Yorkshire				22/09/2014	31/12/2023
I Magee		Police Service of	Northern		Ireland	16/03/2022	05/05/2023
D Murphy		Police Superintendents'		Association		02/1 1/2017	14/02/2024
LWinwsrd		North Yorkshire				21/07/2016	31/12/2023

			Unrestricted	Restricted	Endowment	Total	Total
		Note	funds f	funds f	Funds f	2023f	2022
Income from:
Donations and legacies			5,851,070	194,748		5,845,818	B,094,407
Charitable activities			210,392			210,392	98,822
Other trading activities			340,194			340,194	315,101
Investments			410,510			410,510	179,843
Other			2,242			2,242	3,863
Total income			6,614,408	194,748		6,809,158	6,592,036
Expenditure on:
Raising funds		7	73,036			73,036	70,581
Charitable activities		8	8,353,462	28,601	208,842	6,590,806	5,864,687
Total expenditure			6,426,498	28,501	208,842	6,663,841	5,935,268
Net (loss)/gain on			57,985			57,985	(351,419)
investments
Net Income / (expenditure)			245,895	166,247	(208,842)	203,300	405,349
Transfers between	funds
Net movement in funds			245,896	166,247	(208,842)	203,300	405,349
Reconciliation offunds:
Total funds brought	forward		19,362,781	9,188	12,819,304	32,191,273	31,785,924
Total funds carried forward			19,608676	175435	12,610,462	32394573	32,191,273

Total funds	are repr	esented by:
			2023	2022	2023	2022
			Group	Group	Charity	Charity
				6	6	8
Land and	Buildings
Unrestricted	(Scotland)		6,494,804	6,630,735	6,494,804	6,630,735
Permanent	endowed	(Harrogats)	12,610,462	12,819,304	12,610,482	12,819,304
Fixed asset investmente			4,592,401	4,357,854	4,592,411	4,357,834
Other net	assete
Unrestricted			8,621,471	8,374,192	8,621,461	8,374,192
Restricted			175,435	9,188	175,435	9,188
Net seseta			32,394,573	32,191,273	32,394,573	32,191,273

						2023	2022	2023	2022
					Note	Group 6	Groupf	Charity 8	Charity
Fixed assets
Tangible assets						20,843,049	20,855,0B7	20,843,049	20,855,067
Investments					15	4,692,401	4,357,834	4,592,411	4,357,884
						25,435,450	25,212,921	25,435,460	25,212,931
Current assets
Debtors					1B	747,053	581,725	919,088	704,524
Cash at bank		and	in	hand		6,479,709	8,878,009	6,275,498	B,727,880
						7,226,762	7,457,734	7,194,586	7,432,384
Creditors:	amounts			falling due within
one year					17	(267,639)	(479,382)	(235,473)	(454,042)
Net current		assets				8,959,123	8,978,352	6,959,113	8,978,342
Total assets		less	current liabilities			32,394,573	32,191,273	32,394,573	32,191,273
Net assets						32,394,573	32,191,273	32,394,573	32,191,273
Funds
Unrestricted		funds			19	19,608,676	19,362,781	19,608,676	19,382,781
Restricted	funds				20	175,435	9,188	175,435	9,188
Endowment	funds				21	12,610,462	12,819,304	12,610,462	12,819,304
Total funds					18	32,394,573	32,191,273	32,394,573	32,191,273

							2023	2022
						Note		f
Cash flow from operating		activities				25	90,352	1,342,079
Net cash	flow from operating activities						90,352	1,342,079
Cash flow from investing		activities
Dividends	and interest from	investments					409,276	179,843
Purchase	of Investments							(2,000,000)
Purchase	of property, plant	and equipment					(719,364)	(302,778)
Net cash	used ln Investing	activities					~370090	~2122935
Change	In cash and cash	equivalents	in the	reporting	period		(219,738)	(780,855)
Cash and cash equivalents		st the beginning		ofthe year			7,162,607	7,933,463
Cash and cash equivalents		at the end	ofthe	year		20	0 932 009	7 152607

					Note	2023f	2022f
Cash flow from operadng	activities				25	34,290	1,470,181
Net cash flow from operating activities						34,290	1,470,181
Cash flow from Investing Dividends snd interest from	scdvltles investments					409,276	179,688
Purchase of Investments							(2,000,000)
Purchase ofproperty, plant	snd equipment					(719,364)	(302,778)
Net cash used in Investing	activities					~310,090	422723, 770
Change In cash and cash	equivalents	In the	reporting	period		(276,800)	(652,929)
Cash and cash equivalents	at the beginning		ofthe year			7,004,458	7,657,387
Cash snd cash equivalents	at the end	ofthe	year		26	3728,668	7,004,403

			Unrestricted	Restricted	2023	2022
			funds	funds	Total	Total
			5		5
Donations	and legacies		409,243	194,748	603,991	1,081,302
Officers' donations			4,971,827		4,971,827	4,743,105
Management		charges	270,000		270,000	270,000
			5,651,070	194,748	5,845,818	6,094,407

ncome from c	haritable	activities
			Unrestricted	2023	2022
			funds	Total	Total
			f	5	2
Insurance dsims			30,088	30,088	42,920
Physio, therapy,	respite		152,339	152,339	26,808
Shop, vending	machine,	Wl-Fl	27,965	27,965	28,914
Medical reports					180
			210,392	210,392	98,822

		Unrestricted	2023	2022
		funds	Total	Total
		5	5
Facility Hire		217,937	217,937	198,154
Fundraising	events	8,201	8,201	1,898
Lottery		113,767	113,767	116,822
Other trading		289	289	227
		340,194	340,194	315,101

Income from Investments
	Unrestricted	2023	2022
	funds	Total	Total
	E	E
Income from UK listed Investments	180,036	180,036	141,939
Bank interest receivable	230,474	230,474	37,904
	410,510	410,510	179,843

Income from	other activities
		Unrestricted	2023	2022
		funds	Total	Total
		E	E	E
Miscellaneous	income	2,242	2,242	3,883
Bovid-19 Job	Retention Scheme Income
		2,242	2,242	3,863

			Unrestricted	2023	2022
			funds	Total	Total
			E	E
Reception	shop purchases		7,249	7,249	9,809
Investment	management	fees	18,489	18,489	15,383
Lottery costs			47,298	47,298	45,389
			73,036	73,036	70,581

Expenditure	on charita	bl	e activ	itie	s
						Actlvldes
						undertaken	Support	2023	2022
						directly	costs	Total	Total
						E	E	6	E
Treatment Centres						5,688,225	904,581	6,590,805	5,864,687
						5,686,265	904,681	8,690,805	5,864,687
Expenditure	on charitable		activities		was EB,590,501 (2022:E5,864,687) ofwhich E208,842 (2022:E208,842
was attributable to endowments,					E28,501 (2022: E1,021) was		attributable	to restricted and	E6,353,15
(2022:E5,654,824) was attributable					to unrestricted	funds.
Analysis of	support costs
						Endowment	Unrestricted	2023	2022
						funds	funds	Total	Total
						E	E	E	E
Support costs
Management	and administration			costs			862,283	862,283	773,503
Governance	costs:
Accountancy	Fees								14,868
Auditor's remuneration							8,880	8,880	8,800
Legal and professional		fees					27,899	27,899	21,011
Bank charges							5,539	5,539	4,021
							904,681	904,681	822,203
Net Income	for the year
								2023	2022
								Total	Total
								E
Nst incoming	resources	sre stated after charging:
Depreciation	—owned assets							731,382	656,034
Operating lease rentals		—plant snd			machinery			4,310	1,573
Auditofs remuneration:
Audit fees	—parent charity							5500	6,000
Audit fees	—subsidiary		undertaking					3360	2,800

Employees Employment costs
									2023f	2022f
Wages and salaries									3,740,084	3,467,241
Sodal security costs									269,599	269,748
Pension costs									171110	160122
									4160773	3006111
Number ofemployees
The number ofemployees			who earned		more than F60,000 during the year was as follows:
									2023	2022
									Number	Number
F60,001 to F70,000
f70,001to f80,000 F80,001tof90,000
F90,001to f100,000
F100,000 tof110,000
The number of higher		paid	employees	accruing pension			benefit was:
									2023	2022
									Number	Number
Defined contribution	scheme
The average monthly		number ofemployees				during ths year, calculated		on the	basis offull-time	equivalents,
was as follows:
									2023	2022
									Number	Number
Professional medical	staff								35	35
Support staff									78	77
									113	112
The average numbers		ofstaff employed			in the year wss		198(2022: 193).

Summary Profit and Los	s Account
			2023	2022
			6
Turnover Cost ofsales			248,810 ~83855	227,454 ~80 058
Gross profit Administrative expenses			162,955 ~12866	147,388 ~13814
Operating profit			145,099	133,574
Interest receivable			1,234	175
Interest payable snd similar charges
Profit on ordinary activities before taxatlon			146,333	133,749
Tsx on profit on ordinary	activities
Profit for the year			16!333	133249
The assets and liabilities ofthe subsidiary		were:
Current assets Current liabilities			210,129 ~210,119	161,692 ~161682
Total net assets			10	10
Called up share capital			10	10
Profit and loss account
Shareholders' funds			10	10

Group snd Charity
	Freehold	Assets	Fixtures,
	land and	under	fittings snd	Motor
	buildings	construction	equipment	vehicles	Total
	E	E	E	E	E
Cost
At 1 January 2023	21,973,424		5,272,510	55,374	27,301,308
Additions			6,55,108		719,364
Transfers
Disposals				(13,500)	(13,500)
At 31 December 2023	21,973,424		5,927,616	108,132	28,007,172
Depreciation
At 1 January 2023	2,523,385		3,872,299	50,557	6,446,241
Charge for the year	344,773		385,728	20,882	729,828
Eliminated on disposal				(13,500)	(13,500)
At 31 December 2023	2,868,158		4,238,027	57,939	7,164,123
Net book value
At 31 December 2023	19,105,266		1,689,589	48,194	20,843,049
At 31 December 2022	19,450,039		1,400,211	4,817	20,855,067

Group
			Cash held as
			part of
		Listed	Investment	Total
		Investments	portfolio
		E	E
Valuation
At 1 January	2023	4,081,256	276,598	4,357,854
Management	fees		(18,489)	18,489
Interest			15,015	15,015
Distributions	received		180,036	180,036
Additions
Revaluation		57,985		57,985
Equalisatlon
At 31 December 2023		4,139,241	453,160	4,592,401
Hlstortc cost at
At 31 December 2023		3,797,947	453,160	4,251,107

				Group	Group	Charity	Charity
				2023f	2022 f.	2023 f	2022 f
Trade debtors				8,503	19,486	2,585	5,943
Amounts	owed by group undertakings					177,953	136,342
Amounts	owed by related undertakings			61,469	49,312	61,489	49,312
Other debtors				185	185	185	185
Prepayments and accrued income				878,896	512,742	676,896	512,742
				747053	581725	91~088	704524
Creditors: amounts			falling due within one year
				Group	Group	Charity	Charity
				2023	2022	2023	2022
					f	f	f
Trade creditors				90,110	125,804	88,042	124,329
Other taxes and social security				9,046	5,570	225	225
Other creditom
Accruals	and deferred		income	168,483	348,008	147,206	329,488
				267539	479,382	235,473	454,042
Deferred	Income
						Groupf	Charityf
Deferred	income at	1	January 2023			228,259	212,091
Resources deferred		In the year				52,417	34,500
Release	in the year					(228,259)	(212,091)
Deferred	Income at	31 December 2023				62 417	34 5011

		Unrestricted	Restricted	Endowment
		funds	funds	funds	Total
		6	6	6	f
Tangible	fixed assets	8,060,637	171,950	12,610,482	20,843,049
Investment assets		4,592,401			4,692,401
Current	assets	7,223,277	3,485		7,226,762
Current	liabilities	(267,639)			(267,639)
Total		19,608,678	175,436	12,610,482	32,394,673

		Unrestricted	Restricted	Endowment
		funds	funds	funds	Total
		6	6	6	8
Tangible	fixsd assets	8,060,637	171,950	12,610,462	20,843,049
Investment assets		4,592,411			4,692,411
Current	assets	7,191,101	3,485		7,194,586
Current	llabllNes	(235,473)			(235,473)
Total		19,608,676	175,435	12,610,462	32,394,573

		Balance at			Gains		Balance at 31
		1 January			and		December
		2023	Income	Expenditure	losses	Transfers	2023
			6	8	6	6
General	fund	19,062,781	6,614,408	(6,426,498)	57,985		19,308,676
Designated
funds
Clinical	wing	300,000					300,000
running	costs
		19 014727	6614408	6426498	57,985		19,eoe 67e

Charity
		Balance at			Gains		Balance at 31
		1 January			and		December
		2023	Income	Expenditure	losses	Transfers	2023
		E	E	E	E	E	E
General	fund	19,062,781	B,578,B97	(6,390,787)	57,985		19,308,678
Designated
funds
Clinical	wing	300,000					300,000
running	costs
		19014727	8578697	839078	57985		19608 676

Group and Charity
	Balance at				Balance at 31
	1 January				December
	2023	Income	Expenditure	Transfers	2023
	E	E	E	E	E
Scottish Police Benevolent
Fund	9,188	31,000	(7,043)		33,145
Beach Tennis Club		25,000	(5,709)		19,291
Scottish Police Federation		120,000	(12,000)		108,000
Energy Saving Trust		18,748	3,749		14999
	9,188	104748	28 501		175,435

At 31 December 2023 the Group and Charity had total outstand operating leases as follows:	ing commitments under non-	cancellable
	2023	2022
	E	E
Expiry date:
Not later than one year	8,341	278
Later than one year and not later than five years	28,496	557
	36,837	835

Group
				2023	2022
				6
Net income	for the reporting		year	203,300	405,349
Depreciation charges				731,382	656,034
Profit on sale offixed		assets
(Gain)/loss	on investments			(57,985)	357,003
Dividends	and interest	on investments		(409,278)	(179,843)
(Increase)	/ decrease	in debtors		(165,326)	(112,665)
Increase /	(decrease)	in creditors		(211,743)	216,201
Net cash flow from operating			activities	90,352	1,342,079

Charity
			2023	2022
				f
Net income for the reporting		year	203,300	405,349
Depredation charges			731,382	656,034
Profit on sale offlxed	assets
(Gain) / loss on investments			(67,985)	367,003
Dividends and Interest	on investments		(409,276)	(179,688)
(Increase) / decrease	in debtors		(214,663)	(3,894)
Increase / (decrease)	in creditors		(218,568)	235,367

				Group	Group	Charity	Charity
				2023 E	2022 f	2023f	2022 E
Cash at bank and in hand				6,479,709	8,878,009	6,275,498	8,727,850
Cash held in investment		portfolio		463,160	275,598	463,160	278,598
				6922669	7152607	6726BBB	7152507
Financial Instruments
Group
The carrying amounts	ofthe Group's finandsl			instruments	are as follows:
						2023	2022
						E	f
Financial assets
Measured at fair value through			nst income	Iexpenditure:
- Fixed asset listed investments						4,692,401	4,357,854

The income,	expenses,	net	gains	and	net	losses	Group's	instruments
summarlsed	as follows:
							2023	2022
								E
Income end	expense
Financial assets measured		at	fair value	through		net income I
(expenditure)							180,036	141,939
Net (lossesjlgains (including			changes	In	fair	value)
Financial assets measured		at	fair value	through		nst income I
(expenditure)							57,985	(351,419)

			2023	2022
			5
Financial	assets
Measured	at fair value through	net income Iexpenditure:
- Fixed asset listed investments		(note 15)	4,592,401	4,357,854