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||
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|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|
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||||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|
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||||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|
##
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|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).||||
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|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|
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|||||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|
##
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|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|
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|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|
##
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|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|and|net|losses|attributable|the|Group's|financial|instruments|are|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|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|
##
##