Police Treatment Centres SUPPORTING THE HEALTH IJWELLBEING of the policing profession AUCHTERARDER & HARROGATE TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THEYEARENDED31 DECEMBER2024 FOR THEPOLICETREATMEKfcENTRES Charlty Number 1147449 Scottlsh Charlty Number: SC043396F.- Company Number 07822534 Jjli fflfl,, Id o¥ J
Index Welcome Vision, Mission Statement and Values Physiotherapy Programme Psychological Wellbeing Programme Legal and Administrative Information Trustee's Report Ilncluding Directors, Report and 9-16 Strategic Report) Independent Auditor's Report 17-20 Consolidated Statement of Financial Activities 21-22 Ilncorporating an Income and Expenditure Account) Consolidated and Charity Balance Sheet 23 Consolidated Cash Flow Statement 24 Charity Cash Flow Statement 25 Notes to the Financial Statements 26-41 AVCHTERARDEri & HAFIAOGATE
Welcome Welcome from our Chair, Liam Kelly The Police Treatment Centres is o much-needed lifeline Chority for SeNing ond Retired Police Officers and Staff from ocross the United Kingdom. In both our residentiol sites in Harrogote ancl Auchterorder, donors will receive world closs physiothefopy ond psychologicol treotment in a safe, relaxing, ond secure environment. Over the post seven yeors in my rolg os Choir. fc hos been o reol priwlege to b8 octively involved in thg strategic side of thot support ond expond the remit of the Chority, ensuriw it remains relevant in thg Poli¢ing Landscope. With the encourogement of my fellow trustees ond the ongoing commitment of our wonderful staff, we ore collectively striving to mointoin orKI enhance our position as o Centre of Excellence. We recognise the irnportonce of working in portnership wth other orgonisotions and in 2024 we continued to work cdloborotively with Thrive, the onty frt01 heotth App endorsed by the NHS and National Health Police Care to gnsure officers receive the best core F)ossible. Tho Charity is ¢onstontW adoptirvJ to choroes the ossociated reqvirements in the policing world to 8n5ura it is responsive and remoins as fit foi purpose as rt con be. From Jonuory 2024 Police staff becam8 eligible to sign up and receive tr8otm8nt meoniro we ore a totally inclusive Charity. During 2024 the Charity began work on its digital strat8gy to better communicate with donors ond improve the servic8S and support we providg to you. 2024 wa5 the first full year of opgrating the Women's Healthcore ProgTomme. This demonstrates how the Charity is constantly roviawing the services prowded and ensuring we ole meeting the chonging nggds of the Policing world. How8ver, the infrostructure, support ond serwces ole primorily refKJnt upon mointoining o strong donor base. It is o reolity th]t currently around 50% of those eligible within the vorious Police Services choose not to donate, and so they cannot readily acces5 the first-closs treatment offered by the PTC. Thergfore. I would ask that you encourage your fell¢)w ¢olleogues thot choose not donote to sign up, especially those in newer eligible roles. In addition. I would also urgo Officers to ¢]ttend the Centres when they need it, and not suffer ill health throughout their careers. Invoriably. the very n(rtuie of policing duties will unfortunately result in them. at some point in their car*r. needing the essentiol suprK)rt treotment interventions we con offer. AVCHTERAkPÈR & HARROGATE
Vision, Mission & Values Supporting the Health & Wellbeing of the Policing Profession PTC Vision PTC Values To estoblish The PTC as o centre of excellence delivering class leading treatment for our patients for their physical and psychological injuries, conditions and illnesses. o put our patients and their needs at the core of everything we do. 4 To put the Serving Police workforce ot the centre of our work and support Retired Officers where capacity allows. PTC Mission Statement 4 To strive for excellence in the quality of our facilities, care and treatments. The PTC will provide timely and effective treatment and support for our Police Family patients in order to improve their health. fitness and wellbeing. e seek to nurture a working environment where colleagues feel valued and experience an atmosphere of mutual respect and absolute integrity in relationships. AVCHTERAkDER & HARROGATE
Physiotherapy he range of treatments is fantastic. As well as being treated for my injury, I have learnt so much about my body and how to live a healthier/better lifestyle in the future. It has opened my eyes to some things I would have just Y¥: ",y',I dismissed without attending here.. Hours of in-person physiotheropy Physiotherapy Patients Treated Illi Women occessed our online Womens Health Programme AVCHTERARDER & HARROGATE
Psychological Wellbeing 'For someone who has been suffering for qutte o while, it has benefitted me beyond words. Everyone's willingness and encouragement to improve my wellbeing, but at the same time giving me the time and space I need. has been I" class.. Hours of complementory thgropy 3,200 SenAce USèTS have downlooded the Thrive Mental health App Counselling lili Psychologicol Wellbeing Patients AUCHTEfiARDER a HARPOGATE
TRUSTEES. REPORT AND clsoUDATED FINCIAL STATEMEp¥rs FOR THE YEAR ENOED 31 DECEIIBER 2024 THE POUCE TREATMENTCENTrES Chority Nwibgr. 1147449 Seotb•h Charity Numbw. SC043396 Pag9 7
LEGAL AND ADIINISTRATIVE INFORMATh)N Chgrfty Numb¢r: 1147449 S¢otti•h Charlty NumlJ•r. Company Numbor. Addre••: Harfrw4 Ro•J Harrogate HG2W R•gl•t•r•d Offl¢•'. Sl. Arew5 AudStor. TC Grcwp Rrf¥stered Audrtws 6 Q(wn Slrv¢t LS12TW B•nk•rn.' 25 jan stet HG1 1QX InvMtrn•ntAdvknort.' Lorthn Page 8
THE POUCE TREAThIENT CENTRES (IrlUdIng tHrector8' Report and Strateglc Report) For tho Year End8d 31 DoEomber2024 Th• Trustees. who are also tffir8L)ts of tha Chanty for Iht of tha CorYwleS Aet 2CJ6, submtt t1 Annual RepDrt and audited trUnts br The Pd¢ce TtrI1 Centre5 (thp Cwatry) for the year ended 31 Dents 2024. The Truste88 confimi that Ihe Annwl sialents wth oJrrent statutory requirements. Th prinapal site and re8iStwed offre for the Charity r& StANJres. M¢xf Roaj. H•. HG2 OAD. STRIJCTURE, GOVERNANCE AND klAIIAGEMENT . Con¥tylubon The Pol TreBtment Centre¥ wa& 9Sted as thlty on 25 October 2011 comm8nr£d tradlng on 1 January 2013. On 1January 2013 the trad8 assets, reslrirled by p8nnarnnl en(knI, ofthe Northern PL41 ConValest arml Treatrnent Centres we I5181T8d lo Th8 Tr8almenl Centr85 at fair mark8t value. The Trealrnent certt5 has been grted a liriro ord¢r the Charibe5 tg enabl? Solidated ac¢ounis to prepared. The Polti Treètrnernt Centres. the¥efue, ats as Ih¢ tntstet ol th¢ ¢xistn9 ¢h¥rity. The Noth8m Pdic• Convèsc8nt aNJ Traath)8nt Cantrés r•mains rè&¥stèrtd with thè Chth eommisswJn11147449-11. The Police Tatment Centres 15 registwed a5 a ojmpany lie ty guarlet. Charity Commls8lon number 1147449 and OSCR SC043396 and was set a Twst ijeed a1 is govemed by Ihe Mernornndum and Articles ol As8ociati¢x. The govemw)g kgst rovthved on8 Adt 2016. The prknclpal cttW of The Pojlce Trealml Centres Is In the MpnrfK8nd Artkles of AsKKI9tn as folk)ws:. Tha Charity'l titr¥b arp sprfiftdty re8trithd to the aoWKl of hèallh a1 the rethof of thoaè In na•d re080n of ill he8Xh, d¢Ba.Ity or other dwad¥Ie9@ 8r¥J the of tt effoenw 01 t poli s•f¥ for Ihe putsi bwfft in pwlttwiqr Ixrt nol Ivnil¢d to.. Provid¢ Ir¢atrnent f?)1 tr Ill or ired ¢)1hr WKI ¥tsff to 3UPFQrt IW robjm to b•tt•r h•dth wdw•lltffj', Provi(Je treatment, al Ihe Trust8•8' #tI0Th wharn 8lbws. fef offic•rn polKe 81&ff who we il or injured to the rebjm kn bèttèrFAth and YUbety,' trealmeni, 81 Ihe TnJstee$' disc¥elth 8ThJ kn LPa¢Jty allm, li 8KJnrfK8nl oThJ LmiqU8 C880s 10 mernbws ol a orggMatr)n ar8 il L¥iryur•J to SlWDrt thalrrnt to bett•r h88th dlIts.. Org•nl•a1lon 8tnJ¢tyJr• The Charity is TrJstses IDkectws Of1 C(¥npary) we elethd frrn the folrywng Owlsallo.' &x Trusiee6 appointed by fv N8tronal P(kn CNefs' Councd olErfjland, Wales and Nothm Ireland INPCCI,. One Twslee appointed ty the Sojttish chfP&e Offi15, Staff A55CrfXBtion ISCPOSAI. Two Tru$le¢¥ appointed by pr(¢ surinteen1s, 4911b gf ETrgld and Walej {P).' Onè apwnted by th&Asstity•Jn of PolKe SuFémt¢ndènts IASPSI,. Onè Tru•9 aFwntéd ty thè SuFMtthth, As¥coalion ol Northtm Ir•lafyJ IS4NII", Six Trnst$ 8pwnt#d ty th• Pt4ieé FAttin of Er#Jknd and W81•s (PFEWI. ol whom at the date of thelr appotr[l ts¥o e to be ar• to be Pokt Sergeats and tsvo to be Pc4ice ConstaLYe$.' Three Tnjstees appoinled by the Scottish Pdice Federatm (SPF) of at the date ol their aFpoiTrbrnnt one Is lo be a Pokn In$p8Ctor. one i% to be a Pc4Ke Stand one isto b& a PolK8 Constat4&," Trustee appointed iinlty by b)e Poke FratiOnS of ts Bthlk8h Twswrt Polts. CNI Nudear constabary and Ihe Mhiistry of DelerKt Pohce." Three Trustees app(#nted ty the P(4Ke Fe?11 ol Nothem I18 (PFNI) of wthom at the date of their appointment or is to be a Inw. one is to be a Polce Serwnt and Or is to tr a PdKe Cortstablè., and Up to six Ctrowed Tnjstees at any (e txne I¥1 we 8Pt)nt&l by Ihe Tlee8. repres8ntatNes to enable apwr)tr7)*)t of Ih•lDJste8 WIK) has lh• b8stslills to delv8rth8 alms ofthe Crity. Page 9
ThE POUCE TRE ATMENT CENTRES Vnduding DirEciors' Report and Slrntegl¢ Report) ForthÈ Year Ended 310gcwDbgr 2024 The omnt merrt)ershtyi is as )IkM.' Nam• Atment Date PTC 0gn)4r2015 Tam)inaOn L K8ty Ichaw) R Wood (Vitè thairl C Bentley S Cowan MDa¥ J Fisher T Fotyer M Hamitton RHay S Houston C INine B Jong¥ S Kennedy A Lee8 E McCom)in K Meynell R Murray L Poullnoy T Pureè SRath J Rotmns A Shaw J Skelton N Smwt A Freebum W Franklin M Marshalsay G McGrath D Sifflpson West Yorksh¥E British Tran5POrt PolKe 28AW2023 01104r2025 1W02017 11Y10r2024 181CW2024 19L)2r2024 1811012022 01102r2025 25101r2022 1610212022 24111r2022 02m8r2016 02107r2023 25104r2022 01101r2022 18101Q024 1610712018 01102r2025 16n)6r2018 12ffj7r2022 12Klsr2018 24K)7r2024 03104Q024 00612024 01109r2022 31107r2023 1410Y2018 Northumbrta Nc¥th Yothshir• CHpltd PoJKe SeThi ofSo)IlarKI Pckn seNice ofSCL1 Durtwi Pofre seOIs%] Merseyswje CW INARPOI serv ol Northem Irethnd Dey¥hIre Clevobnd Soulh Yoth¥hire Pdice ¢rfNorfhem Irela West YDrk5hY8 Police SeNKeof Sc¥JtlaThd Noum¥Shtre IAst YorksNr• 31n1r2025 23h3712024 31103r2025 3010512024 2910412024 British Traport Poke Police Servicè ol N¢xihem I[aTr Tt•8 IrKlyctlon ond TrnlnSnq h thè era81n0 iizè coryknity of The Pok4 Tmimerrt Centre8 it 18 Ihat the TItte6 have the neces5wy skills and experien to fijifd their le9al duties and enswe that the aFvrowate management Intsmal controls 8re irn place lor the clwriy's effiwt runring. The Tnths re¥w both thelr membership and their performan en a new Tnjstso Is appointed thèy havè art ith the CW Exeothe. Tl4s er8 all the activit$ of the ChaAty. futu strategy and their gal r•spontilitNs dutss. Am amual T TrainiThJ Day was run fr Twslees by &) extwnal trainer in 2023. FwtlEtapprryThte tynised rfrequr¢d. The charity rf)pothd Pathck Cams to the pokn of Chf EXt8 ICEOI in June 2014. The CEO 15 appointed to manage the day-t¢Trday wnniThJ ol the oryJathai¥)n and Supwt to the TStee5 in Ihe strategic direLon. To di5ch8rg8 this fijnction the CEO works thsety his senK¥ managemenl arn. The senJr m8n8gefflent team eonsists of Pet8r Moore (Chief FInar Managerl. F#yJa W*rirwJlon IHvman Restyjrtes Manag. Sarxh Ward Iclintsl Dirèttor), Janin¢ Gen ICentr¢ Maro9er Harri8ate) AThJy Mabym (EXtiVe olr Scolandl. Fiona W8rrington left on the Sèptemk•2024 and w refvd ty Hekn Leth. Pag6 10
THE POUCE TREATMEKf CENTRES TRUSTEES, REPORT IlnGluding Dirt¢torn' Report ond Str4te9k Repo Forthe Year Ended 31 C¢ember2024 The Trustees have Ihe fdlwro sutrTro)mmittees to &8sisi Ih8roperation.' Flnan¢• and Human Resour ¢ommttle¢ This CA)mmitte8 meets on a quartwty baw and ov•stos fin•bial parfNMa Iwman resour il. Inve8tment Sub£ommittee Publlc Bgngfit The Polic8 Trealrnenl Centres is a Chaftty worting ts serving officers. retyrgd PJ18 officews and pollce staff. The Trustees confim they have fe[Ted to the gu¥jae Contan in the Charity CLxnMi$'3 general guidarte on pbI 8enefitwhen ¥tviMng Ihe 871S and ct4xtNes fvtyre acthe#. l our chaAtable aclfvths foujs on impmvry the h88th lbein9 of seNing pJke offKern. retired pollce offtors ènd polte staff and are wdertaken to fijrtherour th8rilat4e w1p0 publi¢ tenefft. Our objects and fundin9 limit the services prwded to and rntir•d p)liea officers In the North ol Eng18nd, North Wales. Scotland and Ngrthem Ireland 8s 11 as 8riti5h Transpxl Pc4th. the Civil Nudear Constsbulary and the Ministry of Defence Polw The numtrw ol serYirvJ 0ft8r5 in Ihis calchrnenl area is n(M approximatety 88.ChXI 8nd th& number of officers m8kiThJ thg voknnlary dcnalhx ts aftyjnd 49.CXX) Ilh• nnber of eligible retired police officer81s likely lo be 8irnilarl. During 2024, Th8 P(r Ti#abli1 Centr8s wo¥ide re8KJenb"al 8UPPOrt for 3.459 twknri•s (thi8 figure indude8 224 wellbèing brtaksl. Dem¥nd for 1$ prSorSOwd ffirty to pth• offlws tho have a dn1 ne•J whith li d¢ed by a m•dl¢o1 wadtion•f and kq alw bM•d on an a$$$Ment by twn¥. Every offic•r In the Chanty's catchment area who dongt¢¥ to I th#rity b •lbJrfoK to awytrtrnatsixnt. The eligibilty SXll IS 8V8i18bl• from the websrte Further Infomwtion about direct I)enefiri8¥ 01 Ihtr chaiiis vics18 yv4kl8d kn the Annual Report. H¢y+Mver, the impact of the Charity's wryk goe5 Wond Ihos• hd dir• and Iude$ reduung the di$tres5 sUffd by lamilies and friends ol th8 br¥ur8d EAKI offics, through to a posrtwe IMM on the of forcai witNn the Charity's catchrn¢nt aa8. Th m•n 4reo8 oleharit8t4e *tsvity are the p¥ow"sion ofintenBNe phy8kntsrapy treakn8nL Strongth cL4&se6,' polOgic tog•th•rwth aTrJ Page11
THE PCAICE TREATh1 CENTrES TRUSTEES. REPI)RT ludlNJ tire¢tors' Report arnl Stralpgkc Report) Fortho Year ENled 31 December 2024 Stsategrc R•port FlnanCi and Owatiornl R•¥1 2024 The Pdlce Treatm8nt Cantres has for 2Wd4 de8Me Ihe wars in Ukrathe and the MiLlle E88t. Ttre totsl operthg surphJs for the Charity in 2024 frcffi Lrestra and endo¥ was £189.653 whith wa5 a Small inCaSe from 2023 vthefe the op8rab'ThJ surtyu5 was £145.315. Th88e oulcornes were in Yth finawd wih 8Lupts res from Immigration Enlorcernent and 8or(r Fce together with hKJh interest rates all'[Wa the Ch¥irty lo irvgaso its on tre&sury m8n8g8mant. In 2013, th¢ Chaiity Set up 8 k)tt8ry. ayned kYedFxnknanty at retir•d officers allgh it it tsFèn to all officèrs and has provèd to bè Suc51Y1. The syoss wme from Ihe k)ttery ihe yeaf byds £116,864. This wa5 in line with wediction5 and 15 8 re5uttoflhe mthb'ry ofts bttery and [tra"Pants WIK) see the value in supporting the Charity. The lolal fund¥ on the br $h•et in¢ywd frryn £32,394O73 in 2023 to £32.950.257 MI 2024. ilst It apwars lh8 Ch8nty has wJThfKanl fvnd¥, r¢ rn[1 be phasIed that the majorty of Ihts relates to the propety owned and ocu4)i8d by Ihe Chity and u8ed to ddNer Ireatrrnnt. The brekn from total lund5 IS as fo.. £6.358.673 is the olthe prcyety at castbrae n Arder. Perthslire., £12,401.620 is the valu• ol the property * St Andr¢w5 in Harrcggts. North Yorkthre. This prcwty 18 dasbffied 88 beirvJ pennanenfy eThJNad". £1.809.378 is value of other twgibl& fixwj asmts.. £5,148.421 1$ lh¢ value of our veSl)ents ai the eThl of ts year. th• Charity rè4uim thèiè assèts ai Ihay 90nerate dividends 8UPPOrt thè running co81s of1 Chkn.. This leaves 8 balarK4 of£7,231.£67 of uNestrKted assets wtmch rerytss•nts ovw 91 t1 Charity. Inv••tm•nt lrt¢om• the year the Charity irth8s8d ts inve8lmÈnt from £410.510 to £482.374. The va61 MaIlty ofthis irKrease wa$ a resuh of the Cha)ty taking athantsge of irrtèrest rttes and gwwalirg £>)2.791 in treaw management conyred to £230.474 in 2023 8upport Co•t• SuppJi eosts linclLtrduvJ wwerrtrwKe rnstsl hu•as8d from £.581 to £1.012.735. C••h Fl¢)w There was 8 nèt cath infvof£398247 dwin9 tsyear. Page 12
THE POUCE TREATM CEKtRES TRUSTEES. REPORT Iltxfuthng Dlrtctors, Report and Strategk ReprAt) For1 Yoar Endod 31 Do¢•mb•r 2024 Athevement and Perfomiance Indit¢ The Charity ¥Mdened receivirJ Irealnxrt lo inckjde fv staff durirE 2024. This is B p()yth8 Step providi equality within Ihe alknmng all staff to rw rgxNe fnt da88 treatrnent as kyng as Ih8y are donor5 to t Charity. To date 1,195 poli Slaff have 8t8rted dabn9. 2024 w?$ a wJiiNg year wth thè Charity tr¢atwvJ 3,459 Patr. Crf ttw, 2,710 ¥¢rv410 oftkèrs attended ethèr the Phys)thèrapy Prograrn Ihe PsychrAogic81 W)èing progntr wthic, whèn th8 cost benefit rBlio calculated by Ihe Robert Gordon UnNeth is aFvked. Lted n the forces in the Chaiity's c0rn5tituent fc¥tss b8nefiting to th8 vau8 of£25.7nlllion. 2024 was the second year of W¢)vthg thli)e .$ Health PffjgraNmÈ. The Fyogromme provides officers with access to fftness. nutrlllon welerr#3 advlc8 from a mumirftscyhw tèam ol sx0f8sslJna. Over of appointments hove been for support relatkng to mwaus• Merse. This has providad a valuable resource and il 8nlidpated that ¢tsmaThJ inuease durirvJ 2025. During 21Y21 the Charity invested fr15 in an App dweknpj ty Thrive. Ths v& the onty App u8ed for Ih8 SuPpt ol mental heath that is eDdorsed by the NHS. Th• App has becc#n8 an trwrtant cornwwt of th8 PsytholoJlcBI Wewbeing In August 2016, Trust Oft Chgrity KIed to ask ret'red ¢)ffic•r¥ lo (hywtg to rernwn •ItrAe for Iree treatmanl (Bubjocl lo dinic neodl. imp#d ol wlY¢d offi¢or¥ ¢Jwb'ry io be oxtrorn¢ly positi¥¢ ovor 10,0fy) rètiréd offitern nthw FA9néd LV 88 d¢¥)ors ANJ dtrring 2024wAi ll) èxtws Of£7.1))). The PaOnI faedback aftw Ireatrnent at both Canlr•s r•mÈlr •xtr•nty p)%tiv• 95% r&pong pDsth"vety on Ilerns rnrrfJing from thts staff to treatmenl recthved, fdcililies aTra foL¥J. commtrrnts treatment rnwe from retumlrvJ pAtienl8 to better Fysi¢AI health and b&tter psyctrth hearth an way to genuinely saved 1r bfe. The Charfty mea8ures Ks Intsmal perfunwc* aThJ scffle ofth& I1.5 are 18ted bthy.
91% ofall officers were Offered thwr fjrsl dBte fr)r tf88lrnent I1kS ofthgk app]katTr 1r1d r8e•iv8d at Tr PoliceTreatrnent Cenlres.. aAlParKY arx08s bolh site8 was 84%,. {INs i¥ bawj on rwrrknofplaces av418È}.' Lotrxiur tunover was 13% 8g8inst 8 target 0118%. Ths demOtrate$ ihst employ•¢s (bf tho Chailty are nmitt¢d to th¢ ofthe chlty, ha I>JLyht its 9th9s oTrJ frel valu¢d. During 2016. Chaty rÉcts3nit8d that thè wic£n• fml ils ac.¥181 m&k• lia to oyporation tsx. Tha Trust••s of th• Polic• Tmalm•nt Céntms th•rofor d•cltd to strt up a trnding am) to maximiw its Inco frcffj tra(ng. trading was incL¥porated a5 wrc1898 Ltd in Novethr2016 ar began trading 1 January 2017 to keep it in line wilh Ihe accwitiNJ periLvJ of the Chaty. The resth in 2024 were positive bwth profits incfeasln9 from £146.333 10 £217.615. Profits fcrf 2024 èxceeded twgets mawity ¢Je to irKreased btswess for Bed & Breaktsst together with increased IncC fvom s4thrdtYJ schx48 h)creased Ihek hwjrs and kalty him as %4e are beginwg 10 See peat buwnes Page13
THE POUCE TREATME1 CEThES TRUSTEES. REPORT OrK[lIng Directo. Repwt and Strategi¢ Report) Forthe Year Ended 31 De¢eml)er2024 The Investmont Policy The inv¢¥lmeni atyoéd by tha Bod of TThstees to Ine in wrlh wfflatson whle Fwesetmng the real value of Capi sums invested. The tkrtwn. Thare of InveStrt in¥estm¢nl ptslicy ttas Lwn agd with the Tru5ts8s ol The Pdio Trealmenl cent Irweslrnent SutrTrCrynrnrftee and Thè Treatment Centres Fin8nrA and Hurnan Resour$ cMittee. The TSte¢S have F4aced rest1k# on Irwtstrnl Manège¢$ authority and the investrnenl policy be ton1Ualty and re¥%d at six rrnnlhty intarva. The portr 1$ invested in multi asset fijnd which is mwged ty Celer. The was an unre8liW gwn of£366,04912023'. gain of£57.9851 investments 21Y24. These poth r8suIts werE chieved dEspile the volatilty martedcaused by thè war in bcrth th• Ukrwne and the MKldlg East. The Re••m8 Poli The reserves policy agreed by the Board of T(LL8tees Is to minlain freety avali able rpseNèk to etsver tsVe month. running ¢ts. wtrKh 1$ approxirnately È7.3 ryuf)n. As a reyjtt of the strwd finarKial performanr£ in 2024 the PTC has. In line wth l¥¥t y¢arf$ report. retaH)ed one yearfs costs. The anrwl wease in thè r8swvo5 is in lffle with the Charity'$ fvè yèar ffftantsal plan aThJ Is Iwgety a resu ol irKxease in the dwtion rat¢ ww was implemented in JBnuary 2016. Th• Charlty rewtres th¢& ¥et of reseryes rt does [t have a 0Anteed income and ber2u8e there is a statutory duty to provwle for ts emrdryees. Ths fraure 13 d8emed suffirygni mt•t any for•s88abb short te nding requwernenls l&kes t0 acult the Ne$trt relaliry lo Ihe asséts iwèstad wlthSn the de8¢gnated fund¥. It also lakes account ol the reaty a¥aiiqbilty ot Ihose assets. The r•s•rvtrs ¢tallY monitd and r•vl•w8d al InIhty interyats. Flmnclal Summ•ry 2024 wai a PrtNe yw finBnciblty ftsrt Chity d•sprte Ibewws b) Ukrane and the East a #urplus b8fore other recognised gains and losse5 of £189.835 (2023.. £143.3151. IKome inueased ffi 2024 m>tty a$ a result of sSgnlThJ contracts for ITealm8nl with bolh Irrffiigrdtion Enforcemenl &)d Border Force. twer with wellbeing 8ven15 and trea$ury managernonl. IrKorw from trading adwthes contw)u&J to oulperlorm budget th inue85ed income from Bed & Breakfast. Swim Schools and lh• hif• of meetir¥J kn"lilw. The 2024 SrplS 11 be r•Th¥e51ed back into patient care topther rth'nirs thrN•. Th8 Ch81ity has been th lo set asffje nw to fin¢8 rt8 Ag$gt Mwagtm•nt Plan aTrJ E8ts18s Slrategy. logolherwith making pwovffjicffj lo ensure rt has m8intsmed re$ery ofon• runniig cogts. P•y Poll¢y for K•y n••m•Trt P•rnonr Th• Charity has a prc$S of perfcthalty revvwirvj the sriJs of l>th r)YS •)d that of senkjr remunefatiorn ol the 8erNor mwJg3ement rs evaluthj Finic HtThan Re8OWc Committ and, wh¢ appropnate, Ihe fum Board. The key management persml ar• to b• le*rshp ts&m ttrn9 of Patrkk Caim6 (Chlef Execulve Offlcerl. Peter McK)re (ch FinarKe ManwJerl, FK)na Wwn"ngton IHL#nan Resources Manageo. Sarah Ward Iclirtcal Direct1, J8nin¢ Grefn Icwtre Ma)ager Harrogalel Makdm (ExeIte offir ScotLgndl. the yw Fna waff9t0n Igft th? tharity and was ieplxed by Hekn Leathn. Pagt 14
THE POUCE TREAThIENTCEIITRES TRUSTEES. REPORT Ondudlng Dlr•rtors' Report and Strotegl¢ Rewt) Fwthe End•d 31 Doc8rnb¢r 2024 EmployÈo# and vonIe¢ The Chwfjty has 180 perrnW stsff. t)th ful ar¥1 pwt TNS Os SUFslmnW ty fve vc4Jnteets and a Thumbef of bank worters who surrf)ort the Charity acxoss Iho siles. (Xjr enKW ar• Ihè key to our suc£e8s allowivJ us to deliv&r a hKJh levei of rAJStomer service acjoss The Chty would not •ble lo ftJThon %wlh¢xrtth8 exp8nw and Cur101 ts ¢mpbyees ar¥J v0[eelS aNJ the Trustees woukl Ilke to expmss their ncere thwks io Ih8rn al. Charity respeds the dignity and rwJhts of 1 nF4)yÉe¥ vdLmteer8. . provides dear and falrt•m)s of0mplot provides dean. health and safe corvjthns: ¥trives forequal cyport(mibéS for 1 pr98enl and PDtenla [eel. bv8ty encourages eftwoyees to develop ¥nprove trSkls.. dees not tder8le any sexual. physical ry ntaI hmsment of tyJremFdtrrns". doès not dixrirninte olc•kwr, 01thor"n, ag¢, rgPl9b)n, Oitlcl or 0r opknlon, th6ability s•xud orientalion.. r8oulaty asks forfeedback frcm stsff Charitycan inp¥• thewwthinq I8$,. and ha5 a policy ofgwal Opportunrt5 ond wntknnl prnL#k•8 fof dts&t4ed 8t8ff. Rl•k Manao¢m•nt Thè Tnjstees hav• a risk managerrffit stralegy eorrpri5es a wartorty rewew of any kèy riBks to thg Charity The Ilr¥tegy idenb"f$ atvj asiablishes Jysleff6 aTrJ 8Clws to rritig8le Ih08e risks Implent procdures designed to mlThmi8g Y polenlk81 trnpact on th• Ch81ity Sho rlsks rnatorilSe. Chanty mwtainl 4 Rljk Regi$¢er wlKh cov•r8 iignifwt tsks using Ihe cepted uiterta ol ol (l1c Wenbal Impa on thè Chirity'8 ad1V. Th6 r8gitt¢r was prepad In Ccjnh)n wlh management of the PTC and k¢pt under revw by the FfjnBn¢e gnd Human R•sour¢8¥ Comrnillee a fom)d UF#Jatg and re¥ to the fijl 8owd rrfowfi8d on Èn annual basis. Fdowlng a dtiailed anatysis oflhe Ch1 C¢•w$. kry ri8ks dted aThS. her8 re8$s, plani lo mil'gate them havè been introduced. A great deal ol time is spent to enwre the Charitys aThl sa 8tsnLlarfs am rn ihe hlghest In the 8ector. H88th and Safety Is dis¢Lsed at ev•ry Truste•s' me•iirffJ othw meetings wthen rvlevant. AJI empl¢)yee$ are glven approwale tranirrfJ and ccuultants are to at Ihis woce86 aThJ add 8n Eltema perSe when rfjquirgd. Th8 incYence of accidents to eithar Staff or palwts i% Very ltrw •¥J our obierve to maintain and impyove racord. In Idit)n lo investigatirvJ any iTrts. Fxoblorn or rwr rnses S alw 8Wiad d our opgrat¥) are re¥d M a regr basts by 4Uali person. Po•t Balancosheet EnIS The wara no rnate [t baLw sheet •nts up to the d* ofawyoval oltho statem8nts. Page 15
The POUCE TREATMENT CENTrES TRUSTEES, REPORT IlrKludlng Dlreclors, Reportand Strateglc Rep(K For the Year Ended 31 Decernber 2024 T18•, fvspoMlblllt14• in r•lallon to tho fin8ncial 8latsfflents The Chty Truslees (who a also Ihe L)eL1(xs uf Pol? T[eatr1 Cent$ for tf purposes of corpany law) are reswnsible lor yeparing a Tmstees, Amual ReFQrt Sti3ltyK Reyt and ffin8Thial statements in aCCordare apF4uble kqw UNted KIN>kni AccoJnts)g slarth nrted Kmigdom Generalty Accoundry Pract#l. Cljmpany law wires the Twslees to pa f•)wclal ststetwts fw year give a twe aThJ fw of th¢ t¢ ol aff&rs ol the tharrtab ojnpany dthe re5wr(z5 a¥J appcakni of resoLrn ofthe ChaTrty for that peric4J. In preparing th88e fin8ncd slalarmty Ihe Tnthes we reqwed to: Select 8uitaUe accwntwig a1 then them c(Thwtwy.. . Oba•v• thè malhoth prirtiytèa in th8 Chartses SORP: . Mgk•ludgsrn•nl8 and a¢¥OU •imates thal we Stsle whethar a01caa UK Stsndath hav• foknd tlect to any materl•l depgrbJreB dkk4•d tsXned Ki the thanda slat8mts," Prepare the lknandal ststements on gokng r&Mcem bMLq urless It Impwirmate lo pr98we thal tho rnpanywrl cntlue its 8$6. TnMt••s' r•SponbIllI1• In r•l•Jon toth• Iln•n¢l•l •tat•m•nl• {con0nd) The Tw8108s Te8pon$ble lor kewng Fwr recryd8 that discbsg rgasonth acwr8Cy At any Ilrne thè a401 posib'on of the Charity and ènable them lo ensu thal ttle fmancial $iatemtnl$ eornth wth the Comp8nles Aet 2006. They are alsg re8pon8ible fijr 8afwrthg the 8880ts of fv Chanty and hencè f taking rea60nablo slaps for th8 prevenlion and d8leLlh?n offr8 other rL9r1. Audltor TC Group was Apwnbj 88 Staltrtory#frtorfty 3 yws in2021. Siatement of dl•clo•ur• of infomiallon tr• •udltor The Trustees confrfm thal. at ts date ofthe appyoval 01th8s0 $tsteme, w far w tsy we eac •Ar•'. Ihere is no relewt 0yrt information olwhKh Chanty's alitor ts uJ8ware,' and they have tsken all the 8tep3 they ¢WI to have tsken as Tru8lee5 in order lo make Ihemsefv¢¥ awara of 8ny information arKI to esl48h Ih81 the Ch8rity'8 awJl 1$ awwe ofthal infonnation. By order ofthe TnMtso8 R Wood (Chair ofthe Finance •nd Human Committee) Trusts• Page 16
THE POUCE YREATA1EP cEPRE5 INDEPENDENT AVW¢JR'S REPORT forthe YearEnd•d 31 Do¢ember 2024 Oplnlon We have aLJdiled Ihe financial statements of The Poke Tr¢alm¢nl Centre$ lthe'p8renl charitae company'} and its subshliarie5 Ithe.grp.l for the year eThJed 31 0•e•mbèr 2024 which wmprisg the Cor160fYated Slalernenl ol Financial Acivilies lincorwratsry a IrKome and Exp8rKliture Accounll, the Consolidated and Chaiity Balance Sheel, the consdKIat Cash Flow Ststemen( the Charty Cash Statement and notss lo the finawial Slatern?n18. including a summary ol signrfunl acctyJniirvJ T finanu81 reporiiw fr8mework that has been appli8d in their preparatn is applicabk law and Uniled KingdLNn Accounting Standards, irldIng FinanrAal Reporknng Standard 102 The Financial Repothg slanda appk8blè in UK and RepublK ol lrnland (United Kingdom G¢n¢rally Aepted Accournting Pr&iKe}. In our opinion Ihe ffnanual statements.. glvé A truo fair viw of th? Stats ol the growJ'8 oTrJ porent Gharitabfe oJrrp8ny's 8ff8ir5 8¥ at 31 D8c8mb8r 2024, and of th8 group'$ ves(Jrces 8Th18ppbcalion of resour$, inrjudino tt$ incorne and expenditure, lor the y8&r th8n ended, have been pmFerty PMP8r•d in &COrd8 With United btingdom Genefally kceptsd ArKwnting PrtlGa,' and have been prepared In 8ccorrlAnc• with thè raqwrerrwts of the Companies Ad 2(X6. th• Charlbes and Trustee Inveslment {Scolland) Ad 2tsJ5 and Mgutstitina 6 a1 8 of tho Charitses Auftts Iscotlandl Regulatn$ 2LMJ6. Ba•1• for oplnlon conducted our 8u¢Jt in 8ccordance wNh Intemauonal StaTMtsrd8 oll Auditlry IUK) VSA5 IUKII and appllcable Iw. Our rejponsilil'ties urKler those slandards are further describ8d In tho Auditorfs responsibilities for the 8LJdit ol Ihe financial ststemen¢s section ol our rtswl. Wo are independgnt of the qroup an¢J panI raritable MpanY tn accordance with the ethical requirements that arn r•l•vanl io our audil of the finanraal BtalemeTht6 in the UK, including the FRC'$ Elhi1 StsrKl8rd, and we have ffilled oJr other etlitsl rèsponwleS ITr accordance with th0 requiramènii. We believe that Ihe a(tht eviderKe we h8ve ¢)bt&"ned k% 8uffi(i•nt ènd appropr to providé basi8 for our 0sintr)n. Con¢lu•lon8 r•l•ting to golng coneem In audtt4ng th• finana81 $tat¢monts, w¢ have wnduded that Ibe Tnjstees. u8e of tha grj eancam basis ol accounlng In th8 pr8p8ration of tha firnanryal slaterrents is apkyopriate. Ba8ed on the WO W have performed, hav• not idÈntifiÈd any rn381 uncertalntw rdating to events or eonditions that, indNithJally or colectNely, may cast significant (bI on the charilable iy)mpanls ability to Continue as a going concem fof a penod ol at Iwt Iw98 mnths when the traina1 financial statements were authorf5ed for issue. Our r•$pon8111lIe¥ and the responsibi&is the Twstees wilh rnsp8d to going t[eM ar• descrlbed In the felèvarf $gCtion$ of this rewjrt. Page17
THE POUCE TREATMENTCENTRES INDEPENDENT AUIYTOIYS REPORT forthe Year Ended 31 D8Gember2024 Oth•r Inlorniat14)n The Dther infowrnation wrnwi5trs Ihe informalKfi Ind in the TnBtees' Report. other than the financial statements tyJr 11(S rewrt thereon. The trustees pAe resPSitI8 for th8 other inforrnation contained within the annual rep¢)rt. Our ¢wnion on the 5t3ternents doe5 not coverthg other inform8n and, eXpt to the extent otheTh¥ise explicrtly ststed in report. we do not express any forn of assurance condu5iDn thereon. Our responsibility is lo read Ihe other Infornt and. in dolNJ so, conskjer wh•th8r tho tstr fftlofmation Is materially inconsistent wth the finanoal statwrwts or ¢yJr edge obtaned n the 8udit. or olherwise appear5 to be materially mi8$tsted. If we Klentfy Slth material Irn$texs or apparent material misstatefflents, we are rèquired to de18fft1ine whether thvj gwes rise to a material rni8Stai8rnent in Ihe financial stamentS themselves. 11. based on the work w8 have performed, ¢ondude that there Is a material mlsstatemfrnt of thbs other InfotiOn, we 4r¢ r¢qLMr¢d to 1gPQrt that f8c4. W• hav• nothing to rèport in this r¢9ard. OplnSon• on oth•r m•tt•r4 pvMcrlbgd by the Comp•nle• Act 2006 In our opknlon, ba98d th8 und•rtbkèn in th• ol lh¥ •tbJbt'. the information gNM in Ihe Trustees. RepLwt I111[¥ Llir¢rlws' RgP)rt and Strategic Report) for Ihg financial year br which Ihe financial stal•menis èr• ptspared is eth)si8lWt the financial stat0n,. and the Strategi¢ R•wi •rKI Iht Diredorg, Rem hwe been wepared In xcordance with PIcab legal r¢qulrorrnn¢s. Matt•rn on whl¢h w• arn rnqulrnd to r•pfAt by •xt•pllon In the light of our knowledge ané uthJer$tanding ol group and par*nl tharitable eornpany and ts environmont obtalned In the course ol the audit. we have net iden11f material mi5ststemEn15 in the Stral8glc Report and the Dlrector¥' Report. We have nothing to report in respect of the folbwng matters in to whKh th8 Compan1•8 Act 20C6 And the Chariti?8 Acwunls IScoJwdl Re9u18tion8 2(Th US to wort to you If, kn our opinion.. Adequate and proper arLounlin9 rwds hwe not been kepl ty th• par¥nl charttabJ8 company, or relum8 ?dgqUatg for our audi¢ have rvJl l)een receNed Ir(Mm tsanches nolw$iteLI by us,. or the parent chathtae Cc•i)pan9 finan stat•m•nts ar• rtC4 ift agrèem•nt th thè ateouThting rèttsrds and retums., c rtain th8closu of director8, remuner8b.on by S not made.. or w• hav• not reced All lh• 1nf0fflwlv and lIanOth)r require lor ouraudiL Re•pon•ilJililiu of trugtee• As explalned more in Ihe Slatemenl of Tnwtees, Respowbilitie5, Ihe trustees IW 50 threctorn of the charilalk cornpwjy for the purposes of company Lgw) a sponsible f the prepar81ion of the finandal st8ternents and for being Satisfied that IW gNe a Iwe a1 fair view. ar¥J for sh intemal control as the trustees detemine is ne¢es88ry to enable preparatKJn of finarKW statem8ths thai aY• from matarial rnisstatemert, whether due to fraud or error. In preparing the firtana8151atemenls, Ihe trustees are restth$itrAe for assessing the group's parent charitab company's ablity lo wntinue as a goir¥J corKem. dOn9. as able. matters related to goiw concern and using the going cCern basis of rA)ntir0 unless the twstees eitrw M)lend to h"qJidate the group or the parent charitable cornpany or to cease OPeratS, or have no realistic allem8ti¥e but trj do so. Page 18
THE POUCETREATMENT CEpRE8
114DEPENDENT AUDITORE REPORT
fortr Yr Endgd 31 Dewnber2024
Audltorf• Ye8ponJibility¢g for the audiiof the financlal stat•m8
We have been appointod auditor urKJer section 44(1)Ic) Lrfthe Chanties and Tnjstee Investrn8nt Iscolatwjl AGt
200S and under the Companie¥ Ad 2C(fj and r¢Ftht in wrth regati(S made r th068 Ad5.
Our objects'v8S are to obtain masonabje assurarte atrt whether the $taternent¥ as a whgle are free
Irom material mi%st8ternent, whether due to fraud or m. and lo issue an aLKlilorf$ report that Indudes our
opinion. R8850nable assuran is a hKJh level ol assura is not a guarantee thal an audit conducte(J In
8ccordance wrth ISAS IUKI will always detect a matefial m¢sstatement when rt exi8ls. Mi5Stat8rnenls can arise
frorn fraud or error and are cornsidefeé materia rf. individually or in the aggr8gBte, they could a$¢nablY
èxpèdèd lo Int8n¢e the ec(mmic deosions of u8er8 laken th8 ba5i% of Ihese finanaal slatements.
1rr•gUlarit9. IrKIJ1ng fraud. are instances of non
INDEPENDENT AUCITOR'S REPORT A further description L)f wr responsitrflitw is avaikit4e cffj the FinarKAal Repor9 Coundl's website at.. https.'Il www.frc.org.ukJaLyjitor5resporlb1lI1$. This ¢J8scn"Oion frn5 part of our auditors repcrft. U80 of th1• r•port Thi¥ roport is made sdety to th8 charitsb18 cornpanvs mwbers. a$ a LwJdy, in rdanc with Chapter 3 of Part 16 of th¢ ¢panIeS Acl 26, arml to th8 rtharitsble company's trustees, as a body. in ac&¥d8e with Ragulation 10 of the Ctrarities Accounts (Scotlandl Regulaliorts 2C¢6. OLtr audil work has b88n undertaken so that we mighl stsle to the charitabk cornpary's members anil tnJsle6s those martets we arg required to stste to thern in an 8uditorfs report and lor rKJ olher purpjse. To the fiJlle8t extent pemittèd by Lw. wg do not accept or assume responsibilty io anyone olber than the thants$ rpany, the charitaile cnPanY'S rnembers as 8 body and the carilabl¢ ¢ompany'8 Iru61ees as a t, for tyjr audil work. for this reFort, or for th8 0)n5 w8 have formed. Mark Hunler FCA 88nlor Stalulory Audltor TC Group O Qu¢en Slreet Loeda LS12TW Dat•.. 26 njlo P&Je 20
THE F[CE TREATMENT CEPmiES CONSOUDATED STATEMENTOF FINANCIAL ACTivrnES 014CORPORATrNG AN INCOME AND EXPENDITURE ACCOUTr forthe Year Ended 31 Detemb#2024 Total 2024 Tolal 2023 funds Fund• Note Inc9 frorn: Oonations and le9aaes Chsrilable tiVitieS Other tradiThJ acti18 Investrnts Other 6.258,414 137,964 403,118 482.374 6.258fv14 137.964 403,118 482.374 3,009 5,845,818 210.392 340,194 410.510 2,242 Total Incom• 7,284.879 7,284,879 8,809,15e Exp•ndltur• on: Raislng fund8 Charitabl& ActlvR1•8 e5.942 7.029.302 73.038 6,S90.80S 8.801.515 18,945 208,842 Totsl •xnltUro 8.867.457 18.945 208.842 7,094244 8.663.841 N•t1108•Vgaln on Inve•tm¢nt• 366.049 308.049 57,985 N•t In¢offl• I1oxp•ndltur•l 783.471 118.9451 1208.842) $55.884 203,300 Tr•n•f•r• b•twMn fvnd• Not movernent In lund• 783,471 (18.9451 1208,8421 555,884 203,300 R•conclll•tlon of fund•: Toi•l fvnds 1)rought forward 19.608.678 175.435 12.810.4e2 31394.573 32,191,273 Total lund• rrI•d 20 392,147 156,490 12 401.620 32,950,257 l of th8 atthe resth are ¢Iad frfi Cl(uh¥j octs¥i•s. All gains and hjsstt Mclid irn tho y•#r arn Induded The surplus for the year for CompaThes Act wrFO)ses c(¥7wses tr net w0m1n9 for the Ye of £189.635 P023.' £145.3151 u$ the Lmrealised iweslrnent gafft of£3e6.049 (2023.. £57.9851. nI19 to a surp$ of £555.684 P023.. £203.3(M)I. Fwther details of restricled ftxls a r)te 20. Page 21
CONSOUDATED STATEMENT OF FINANCIAL ACTIVrnES Icontinwll (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNTI forthè Yaar Endod 31 DecnI10r 2024 T¢)tal •re wre8ente¢J ty: 2024 Group 2024 Charity 2023 Charity Group Land and BuSldlng# Unreslrictsd (Sco1) 6.358.873 6.494,804 6,358,873 6,494.804 Pern)anent endoh<J IHarrogal81 12.401.620 12.610,462 12,401.620 12.810.462 Fix•d A8ot Inv8•kn•nts 5.148.411 4.gJ2.401 5.148A21 4,592.411 Oth•r n•t •¥••t• UnrestNct8d 8.884,883 8.521.471 8,884,8S3 8,521,481 R•8trfct•é 186.490 175,435 1fj6.490 175.435 N•t a*•t 32.950.257 32,)4.573 32.950.257 32,394,573 Tho financial ltatamants apwovod and th• &)grd dTrust•o1 i&n¢d on its t•haltby.' R Wood Icmr of Flnan¢• and Hthn•n R•rta• Committ••l Trusts• Page 22
ThE PCLICE TREATMENT CENTRES (cwwny number. f17822534) ¢014SWDATED AND CHARITY BALANCE SH As at 31 Ecemlr 2024 2024 Group 2023 Gmup 2024 Chority 2023 Ch8rty Note Fixed as8•t8 Tangible assets Investm8Thts 14 1S X,569.869 5.148A11 25.718,200 20.843,049 4,592,401 25,435, 20,569,869 5,148,421 25.718.290 20,843,049 4.592.411 25,435.480 Current o•••ts Debtofs Cash at bk and in hand 16 67T.392 7,331,116 8.008.508 747,0S3 6,479.709 7228.782 938,415 7,023,196 7,959,611 919,088 6,275,498 7.194.586 Credltor•'. amounts f•lllnq du• wlthln onfj y••r 17 6.$31} 1267,6391 1727.6441 1235.4731 N•t ¢urr•nt ••••t• 7.231.976 6,959.123 7,231,967 6.959.113 Totsl I•ts IM• curr•nt Il•blllll•• 32,950.257 32,394,573 32,950,257 32.394,573 N•t aM•t• 32.950,2SI 32,394,5n 32,950,257 32,394.573 Fund• Unrestrth fund8 Re61rrcled funds EndowThwl funds 19 20 21 20.392.147 156.490 12.401.620 19.608,676 175,435 12.610.462 20.392,147 156,490 12,401,820 19,808,878 175,435 12.610,462 Total fund• 32.950.257 32.394,573 32,950.25Y 32,394,573 The ffinanual Statements woffj aFpro¥ed by fv eogrd TF1¢S aTrJ for wsue rffi............................. .. . and str)ed CA) tts behaNby.' R Wood Ichalr ofth• FITr*n ar Human Re•ourc Commthel TryNte• Pw23
THE POUCE TREATMEiff CENTRES CONSOUDATED CASH FLOW STATEMENT Forthe Yw EThled 31 December2024 2024 2023 Cash Ilow from ¢)perathg actlvllle• 25 993,824 90,352 Not ¢a8h flt)wfrom op•rallng 4ctMtle• 993,824 $0,352 Cash flow from Invutlng aetlvltl8• OivYends and interest from irNeBlments Purthase of Inve¥tniS Purchas• ol wopety, plant and equiwmnt 547N1B 409.276 1482,1421 1719,3641 Not ¢a•h u8•d In Inv••thg thIt]I8 85,276 310,090 Chang• In eA8h and ei8h 8wl¥al•nt• In th• r•ptirting wlod 1,038,462 (219,7381 C*h and e•h •¥4nIS It Ihe Iwlnning 01 th• yr 0,931889 7,152,607 ¢h and c••h •qul¥•hnts at th• •nd of th• yr 7 969 331 6 932 869 The ¢b)sing ¢ash baL4rKe represents the net funds of the Group. p24
ThE POUCE TREATM CENTRES CHARITY CASH FLOW STATEMENT Forthe Year Ended 31 Oecernber 2024 2024 2023 Cash flow from 4)p•rallng aetiviti 890,115 34,290 N•t ¢a8h Ilow from op•ratlng aetivtti 890.115 34,2 Cash flow from Inv88ting octiviti Oividends and interest from kbvestments Purcha3e of Inveslrnents Purchasè of proptty, artt and equ1wTt 504.780 409,276 1462,1421 1719,3641 Not u*ed in Investing activitt•B 42,638 310,090 Change In cash and caBh •qulvalents In th• r•portlnq wlod 932.753 1275,800) C••h •nd c••h •Qval• •tth• twlnnlnq ofth• yr 6,728.658 7,004,458 Cash •nd c••h •qulval•nts atth• •nd of th• y1 7661411 6 728 658
ThE POUCE TREATMENT CENTRES (Companynumbaro7824) NOTESTO FINANCIAL STATEME14TS for the Year Ended 31 December2024 Accwnttry portcle8 consistenly thrwhcwt the yr and the predIng year. Genernl InfOallOn aThl b1 rf prop•r•tion The Pcltt Tftabwt c1[ i¥ 8 cunpaThy lThited by wantee IrKrywJrabJ kn EWNI. In the event ofthe beirrfJ wc4Jnd up. hdbility n ¢¢1 Oftt gJawlg8 is knited to £1 per member of the Chaty. The addréss of Iha réstertd offieè 1$ gNen tharity Infom1 on page 101 these finanaal statements. T chaiws actmtss IS ¢)n lh• prtiwsth ofrthabthla1K supWlo serying and reti police officer6. The chaiity stituteS a Lfil entity a5 defined ty FRS 102. The financll stslements have b W8paTed Kt acc(dae with Aecouthry ReF¢xlw by th[it. Slatemenl of Recunmended Pracbce applicable lo Charit$ prwNJ their èctounis in acc$)rdae the Fin8ncial Re[ting Standard 8pr4uble in the UK and Repthk of IfelaThJ IFRS 1021. Ihe ReF>xtry StandBrd applicable in the United Khgdom Rep ol Ireknd IFRS 1021. the Ad 26 and UK GèTh&r1Y Aw•d AeeaLLnting PractKx. T finanri8151818rn8nls 8r8 wepared In PndS St8rfry f£). wich ts th• ¢8n¢Y of the Cllgrtty. and r[e to the n•8nist £1. Pr•prntlon ot th• •VUnts on a 9olng conc•m b8•1• Du8 lo Ihe 8trong p)8ith)n of thé bal• 8W IweE ol Ilqiid rosowces, the TNsloe8 have IYent]ffed no materfal uncertalnties that nw tast S1#t doLOI over the at41ty 01 tho Group to eartiw• as 8 qc4ng eoncem. 12 Group h1n•I•l •tst•m•nts The finanual $18lernenls consoli¢lale rwJNs of I Charitable Company and its vthdly owned $ubsldiary, PTC 1898 LThited, on a lin&by-line basis. A separate statement of financial 8ctivilie3 or irrne 8rnd Èxpendilure for the Charitat4e cpanY ilsell li pres1•d as •llrymd ty 3•¢tion 408 of th? Cornpanle4 Act 2008. Th• pargnl company forthe yearwas £SS5.88412023- £203.300> Fund ac¢ountlnu Unregtrfjthd luThJ$ are gerwrnl fur•Ji thèt are avaHable for TAt5. dhLYetlon In 8ce of th• llect1$ crflhe thanty. Restricted ftmds are thos• donal8d sreufic puOse$. the use ol whKh sln.cted tothat aa of wrpw. ErKlowrnenl fid5 th)8e donaled wherety t [1 b• u58d 85 rf it We Inrrne. Sub8equenty t nd represents w iThwstsnenl wi in Ihg ch8riWs ctspdNes. Iorne generat1 by the en(kh¥ment fid be rwnised vrithin unrestrthd fJ$ wfiilsi thè Cost in maintsiniTra WKI safegu8W tediged against th• •Tra¢wmènt knwj. Page 26
THE POUCE TREATMENT CENTRES (ct%wnynumb¢r07822534) IIOTES TO FINANcL STATEMENTS forthe Year Ended 31 Dgc•mber 2024 1A In¢omlng resourc85 l incoming resourc¢$ gre Ythded in the Statement ol Fitywl A18 when the Grow is entitled lo thè o)rne and th? ank)unt b• quants h?th 8ccJJw elpt is probable. Incor9 r880urw arè slated gmss ofexpendibje. Tt ¥fiC are to paiti¢xd8r r2twes of cLJrne.' Voluntary income ra e1ved of gwb. r trthded in fiAI in th? St8t8m8nt of Donat1 assds al the Val to the ¢>wp this can be and a Ihrd party 1$ bearing lh8 Cost. The vdue of8ervices wovthl by vc4unle8rn has notL) iJed. InG(rn from the cjwity ¥KJLtraed n Ihe yèarin whth rt L% rec•vat4e. Irw from 888 * i¥ in Y inwhKh the 8eMc• 1$ Grants, Indudir4J granls ts the purchast of tsed 4ss•ts. ¥e recogTh6e(l in fvll in th• Stslement of F8CLaI ActNities in the year n whth I tocogttl crrteda we met. Irwr thv•stsn¢rt8 Ir&ah1ad in tr• year It * recwth. Bank irrterg91 rgc•ivAbYe Is 1rK4Jed in the yew kn il B rtyxNabb. L•gaa•8 Are then Ihe Group rKwpt is prob&tAe and the wnowlt Imidved ean be quanlthad and Gmup is entitkd to R•WoU •xp•rKl•d Expendtture 18 recogrM8•d gn an bas as a liability Is tshxrred. ExFeithM lrtILths wy VAT whic cannol be fvhy rec4Mred, and as pat1 oftr •xp8ThJt4xe to whth il rg1019¥. Expenditwe on rain9 thjnds conytses the cost8 a&8wted %vih attractry volunlary Irorne 8nd th• >)sts of tradM9 forfundr8i5iny putw)8es Jirl4 Ihe thgritys shLys orth• racepts.on areas. Chaiitable expOri conyl8•s lh cosls hwrred ty th? Gp in tha ddivwy ofts athvlttej and s8NteB its t¢neficwi•s. It indudes both costs that cw be alr¢•bJ thrty to 8wJ) aciivlts and costs ol an irKrtd natur• noc88s lo ttvn Suppjrt cests are Iho6e coslB IrTh¢d suppjt of •xp8nthR on the otpth ol thè eharlty ar irKlude propd manet. These gjsts art alkxat•d on the basi$ oltr.me Sp1 w th9$9 V•S. Gov0mCe costs a Ihose a)8ts irnwred in wnneciK)n wilh the athnwil&traikn of Ihe GrP atNJ 0)Ml&e th cfjnslubonal and statutory reqLMrernents. Tangibfe fixed awts and d•pmL•llon AJI of a capitsl nèturB over £1,Cm a infyaryy measur•J at aTrJ Skt6eyntty lThgLthd at 51 I8 acxumuled <kpreri8tion. Depeoation is kywded al rates cAJlated to write off the Cost le$s residud valu ofe &et over its trXFeCted usefrjl lrfe. as fr4kyws'. Fixture8. filbngs and ewikxiwnt vehidès Freehokl buiklings Freehokl land - 10%- 33% Straight Ir . 25% str8'Wt h -str¥Sht Iw Cm transition to FRS 102 in 2015. the Gro[ athved the tran&lion exp. to usethe revalu8d amtyjnt ofiLs freèhold land and buldrys asthe rew'degrd and *lopt a pd"K¥ ofrevaluabDn goiry forward. Page 27
THE POUCE TREATMENTCEFREs
(comwy number 07822534)
NOTES TO FINANCIAL STATEMENTS
ftwth? Yoar Ended 31 De¢embef2024
Invos1mts
Inve5trnents lkl as fixed assets are revalued at mbth•et vak at th¢ balarK¢ ¥h¢¢i date arKI ts gain
loss taken to Ihe StsterrEnl of Fin3Trial A¢vthes.
Dobtorn and crodiltirn rec¢ivbl• I p•y•ble wlthln one year
Debtors and credllor5 Wrth no stated interes1 rai8 aThJ re¢avable or payable within one year are reeorded al
transactr'on Price. Ar)y bsses aii¥iFvJ fr
THE POUCE TREAThIENT CENTRES (conwnynumber07822534) NOTES TO FINANCIAL STATEMENTS lor tho Year Ended 31 December 2024 Income Irom donalions and legade8 Unre*trl¢led R••trkt•d fdI 2024 Tolal 2023 Tot W2,952 5,395,462 270.0 592,952 395,482 270.000 603.991 4,971,827 270.000 OffirAr¥' donation8 Management dwges 6.258.414 .258,414 5.845.818 Income from donations and legaoe5 vfd5 £6.258,414 (21Y23.. £5,845.818} of £nil12023.' £194,748} was 8tlribUtae to reslricted and £6.258,414 (2023.. £5,l.070>W0s 81tsibulth to urvestii(Xed funds. Income from ch•rft•blo a¢lfvW Unmtrictod funds 2024 2023 Total Ins¥rar8 dain PhysK>, Iher4py, rewte Shop. vwth'ng machina, W-FI Medlcal K)rtS 52.850 55.704 29.410 52,850 5S,704 29AI0 152,339 27,965 137.984 137.964 210.392 JI from charllable pKtsvit$ was ottritmrtable to unrnstrkled funds in both paad8. In¢w? Irom ¢)therty•dng •¢¢lvlU Unr•stslct•d 2024 fvnds Total 2023 Totsl F8Kility Fundraising trdenls 282.037 4,099 116,864 118 282,037 4,099 116.804 118 217.937 8.201 113.787 289 Othertrgthg 403,118 403.118 340,194 All In¥ trading activities was attributable to unrestricled funds in both repthlNJ p•Ylods. Page 29
THE PIXTrCE TREATMEpif CENTrES {eornpanynvmlJ8r0782253IJ NiyfES TO FINANCIAL STATEMEIfft8 forlhe Year Ended 31 December2024 Income from Imie4trnw 2024 Total 2023 Incrne from UK &tOd Bank intwest t4¢ 179.583 ,791 179.583 301791 180,0 230.474 482,374 482.374 410,510 All ineome fmm investments waj attrilmjlable lo unrestrkI fvnds Sn ts)th rtyortirvJ penods. Incom• from othrKUvlll 2024 Tot•1 fund• Total m18ceLn0 2242 J.009 2,242 l irthm• frc¥7) other wa8 allrilxrtat4e lo unr•slricl•d fvn¢J¥ In both f•P)rting p8rfod8. Exp•ndltur• on rnl•ln9 hmd• UMe•tskted lurxl• 2024 Totsl 2023 Total Recepllon shop Inve¥lmÈnt Mu9NtI8eI Lottery costs 7.249 18,489 47,298 14,105 46,917 14,106 46,917 65,942 65,942 73,036 AJI expenditure ralsry funds was #IbL#blo to unr•strid•d lurtds in bolh rep)rting periods. Page 30
POUCE TREATMENT CENTRES (cofflpanynumber0T822534) NOTES TO FINANCIAL STATEMENTS fortho Year Ended 31 2024 Expvrtllturn on ehaiytable aclpii¢ undertaken pOrt dlrecuy Costs 2024 Totsl TreatnI Centres 8.C((J.767 1.tr28,535 7,029.302 6,590.805 6.IXX),767 1.028.535 7,029JC12 6.5W.805 Expenditure on ch8rilabfe 8CtNIths VAS £7.029,302 (2W'. £6.5W,$011 ofwfvch E208,84212023.. £208,842) Wgs attribut8bl¢ tg endowments, £18.945 12023.. £28,501) was attributable to 5tted and £6,801,515 12023.. £6,353,158) wa¥ attribulable to reStrd ld5. An•ly•l• o1gov•manc• •nd wpportco•ts Endow Unr•¥tyi¢t•d tund# 2024 Total 2023 Total 8upportco•ts Managernenl and admknistralwji ¢))sts Governanc• ¢o•t Awowtsncy Fees AudiloVs remurffjratth Legal and proless1 fees Bk charg•s .158 968.158 e62,283 8000 35241 35.241 27.899 5,539 1,012,735 1.011735 904,581 io. N•t Ineom• ft>r th• yr 2024 Totsl 2023 N•t irtoming re¥ources are ststed after¢MThJ: Depreciation- ¢)vmed assets Operating ase Tenlals- an10j nix Audrtofs remuneration.. Audit lees- parent thlty Audtt fees- sutidiary urthrt*ng A¢countancyf88S n5,321 3.085 731,382 4,310 6,000 2,800 5,SLX) 3.0 Page 31
THE POUGE TREATMENT CENTRES (¢ompanynuml)erOTJ22534) NOTES TO FINANCIAL STATEMENTS forthe Year Ended 31 December 2024 11. Employ••s 2024 Wages and saLgrie Social ser¥rity cos18 Pengon costs 4071245 309,925 203 470 3,740, 269,599 171110 585,840 Numb•rofemployee• The wtthr ofen¥tyees vknoearj rtve than th).IXX) thjring the ywwas 08 follows.. 2024 NLwnb•r Number £eo.¢x11 to £70.Q £70.001 to £80,0 £80,001 to £90,IX £90,00110 £100,C £100,00110 £110,C £110,001 to £120.OCrfJ £120,CQ1 to £130,000 Tr• numbèr ofhl3hr pald •MryS (Wf&h)n bwfftwa6'. 2024 NLmber 2023 Nurnbèr Othed conlrfbUb sdvne The av•r8go rnthLY n¢JnberofemFrfoy808 y•ar. ¢xk%laled on the basrd offvl.lrneequiv8lerts. was as folk)wg". 2024 Numb•r 2023 Numt•r Professlonal med] staff Supwt staff 35 78 79 113 The avenge nunJws ofslaff in ts yewvrns 202 (2.. 1981. Some staff employed by Th Pdtce Treabmwrt Centre {prci also have respwsibilities management and •Jrw1slratn of Pc*e Chiklren's Chwity. a ¢haty vthKh operates frryn th¢ premisès. Ththr employment costs are, Iher¢fore, atwtiowl beN¥een the ¢haribes on a Iwne ba5. A rnanagetnent charge Ihen raised frorn PTC to Pokce Chli dren5 Charty to reclwge the costs involved. The tot management djarge covemJ [Sannel and estabh"shrnent 518 2024 wa5 £270.000 inclu5Ne ol VAT (2023.. £270,01. Of trms a[lI £204, 12W23.. £2(m.l f8L8ted to persn costs. The eMOynnt sts abovo ina)rpKYate the total costs teforv Ihe redwge of petsonnd ¢xJsts to The PO Children'$ howity. P4è 32
THE F¥3UCE TREATMETr cERE8 {comparynumberOT822534) NOTES TO FINAMCIAL STATEMENTS forth&YearEnded 31 Decemw 2024 Trustees, emolurnents No twuJte¢¥ rwKNed r¢rnunerdtkin frorn Ihe chity durfrtg yè¥ (2023: Non•l. No trustees received expenses from thè thity dur¥vJ lh• y•ar12023." NOMI. 12. P•nslon costs The fknjp operales a defined contrit Pens s(thme re¥ca of its errolDyees. The sCrne and its ass•ts 8r8 h8k1 by managers- The (arge ithin L$1[Ir1ed expendilurE eSents contrfbutlons due from the and xted to £203,47D 12023. £171.1101. At 31 Decernber 2024 tre were no contsJt)ns 12023.. No) wng to the [lOn sch. At 31 Derth¥ 2024 thèm wer• no cLJnlritrxrtwts back t pens (2023. Ncwl. 13. 8ubskllary derfn9 The wholly Own sub8bJiary. PTC 1898 Llmit¢d, is Incoiporated in Eroland and Walès (Company number.. 104935771. 113 principal aetmty is to carry tyjt eommère481 aetNitios for tha banefft of the Charity. The eornpany'o ragiJi•r•d ollh èddr•s8 1$.. St AJr. Harhyw Moof Road. Horrogate, North Yoth6hire. HG2 OAD. PTC 1898 Llrnltsd Summary Prollt and Loss Account 2024 2023 Turnov•r Cost ol $8le& Gro•s profit Adminislralivo expen Op•rntlng profit Interest recelvable Interest payable and simllar Profit on ordlnary •etlvltlo1 t>thir• tAx•llon T&x cffl prorrt on ordinary activit 312.090 80.606 231,484 18.319 215.165 2.450 246,810 162,955 145,099 1.234 217,615 146.333 Profllfor the ye•r 217615 Th• •88•ts and Il•bS1itle• ofthe •ub•idi•ry wern: Curr•nl assets Curmnt 319.932 319.922 210,129 210 119 Totsl net as•et• 10 10 Called up 5hwe pital Profil and kJ88 account 10 10 Shareholdern. fund• 10 10 The profils ofPTC 1898 mitl b8en ¢*>nated to PdKeTreatrnent Centres under aid. Page 13
THE POUCE TREATMENTCEKfRES (cryy numberOT822534) NOTES TO FJNANcfAL STATEMENTS forthÈYear Erthd 31 De¢emb•r2024 Tan9lble flxed ass•ts Group and Chahty Frthold Ass•ls Fixturns. land and und•r fitting8 4fKI buildin ¢OnsIn oqulwent Motor v•hlcles Total Cost At 1 Jsnuary 2024 A(Iditions Translers Dlsposals 21.973,424 5,927.816 462,142 1C6,132 28,IX17,172 462.142 At 31 December 21,973.424 6.389.758 106,132 28.469,314 Depreclallon Al 1 January 2024 Chars¢ for Ihe year Ellminatd on dl¥ 2,868,158 344,771 4,238,027 374,485 57.939 16,C 7,164,124 735,321 Al 31 D8c•mbar 2024 3,21192• 4,612,512 74004 7.899,443 N•t book Yaluo At 31 Decenknr 2024 18.7eo.4>5 1.777.248 32,128 20.569.869 Al 31 December 2023 19.105.2e4 1,889.$89 48.1Y4 20,843,049 Flx•d •M•t Inv••tsn•nts Grow) Calh hold Usted Inv•sbnont Inveslm•nts portfolio Total Valu•tSon At 1 January 2024 Management lees Intere81 LI5tributK)ns rerthed Tran51er¥ Rwaluation Equali#ation 4.139,241 4S3.160 {18.9331 22.40S 179,583 4,592,401 116,9331 22,405 179.503 370.955 370,955 At 31 D•eemb8r 2024 4.510,1 638,215 5.14&411 HIBtort¢ cost•t At 31 December 2024 3.797.947 638215 4N34,083 AJI in¥estrnents a hekj in the UK. If a dea'sion tsk to of iniRsb7wts al a fLrtur8 dale to ctsitale expKIlle, legal and re•Jxy (thtion be 5Wto ertswe f*n5 are hekj over ts assets. Pag•
POUCE TREATMENT CEP¥TrES (comp•rynunTb8rOT822534) NOTES TO FINANC STATEMENTS forth? Yw Ended 31 Oe¢emtrr 2024 15. Flxed a8set Inveoknents l¢ontinu•d) Charity Charity inVestrrrts of £5.148.421 {2023 - £4.Wd.411) CJJ)SiSt of the fi#ted inveslment wrtfolig diKkn¢d above. toJether with 8 £10 in¥tment n the $kne cajmtal ol PTC 1898 Mrted, reprt¥tntn)g 8 1(% shareholthg at his co¥L Fw(her dthls regw¢w PTC 1898 Limited are pn)vSd8d in Th)t• 13. 16. Group 2024 Group 2023 Ch¥rfty 2024 Charity 2023 22,948 8.503 10,936 271.035 70.871 185 $83,388 2,585 177.9S3 81,489 185 878,898 Amunls owed by group und•rt#kirwJ$ Arnount8 by rdated urJertak6rffj8 Othaf dèbto Pr8payYnents and accwed Incom• 70.871 81.469 185 678,898 583.388 747.053 gJ6415 17. Cr•dttor¥: •mounts l•lllry du•vAthlTr on•y••r Grow 2024 GP 2023 Charfty 2024 Charity 2023 Trade creth.lors Other taxes arKI 8¢v¥l security Oth•r crndilor8 Acuuals and defwred income 58.237 11,451 SM).110 56.250 22$ 88,042 225 706.843 18B,483 670,769 147,21 727,644 235,473 Charlty Deferred incyjme at 1 January 2024 Resources deferred in the year Release in the year 52,417 552,309 1514171 34,500 520.OT5 134,5fXII Deferr incoma at 31 Decam2024 552.309 520 07$ Deferred irKorne 18 in re5r*d of B&B t¥)0$ £31234 W £17.91T) dor)n$ relab"w to 2025 of £520,075 (2023.. £502.158). Pagg 35
THE POUCE TREATMENT CENTRES (compaty numlJor07822534) NOTES TO FINANCIAL STAYEIIENTS forth• Y••r Errtled 31 December 2024 18. Anaty$h ofrtet ass•ts b•twwn fithds Fund balances at 31 December224 we by. UnYt•trieted Retricted End¢)vfflient funds fvnds fur• Total Tanglble fixed ass8ts Investment assets Current assets Current IHblIeS 8,011.759 5.148.411 8.1))8,508 1776.$31} I.490 12,401,820 20.669.869 5.148,411 8.008.$08 (776.6311 Total 20.3W2,147 156.4 12,401.820 32.950.257 charbty Unrn•trl¢t•d RtrICI•d Endowment fun fund• Tot41 Tanglbl? fq•d as¢5 Imiegtment assets Current assets Currenl li8ts1ilies 8.011.7S9 5.148.421 7.959.611 1727,6441 158,ty) 12,401.620 20,869,889 ,148,421 7,959,611 1727,6441 Total 20.392.147 156.49J 12,401,620 32,950,257 un¢t•d lund• Group 8•lan¢e •t 1 January 2024 Gln• B4ne$ at 31 0•rnber 2024 In¢ome Expefidtts•M 10•••8 Trnn¥f•r• GIra1 fund Lkn•ignatod fund8 Cbnical wng tunning cost5 clonic wing build Eosts 19.Xfj.678 7284.879 (6.867.45n 386.049 20,092,147 300,000 19,808.676 7,284.879 6,867.45 366.049 20.392.147
THE PCLICE TREATMENT CENTRES (Company numl)or07822534) NOTES TO FINAIICIAL STATEMEt¥rs forthe Y8•r Ended 31 DtMmber2024 19. Urweltrictgd fLmd¥ (cont1n) Chawlty Balance at 1 January 2024 Gain$ and Income Exp•1MlN l¢)Mets Tra1$ Balance at 31 December 2024 General fijnd DeBlgn¥ted fund• Clinical wiThJ running 81$ Clinical wng build c0618 19.308.678 7253.954 (6.836,532} 366,049 20.092.147 300.000 19 6Q8 678 7.2S3.954 6.836,532 20 392 147 Th• gene1 ftmd IB for Ihe genwal mai)lenw olTh• P¢)k¢ Tr¢atrnerrt cen$. The trustees have d8sinated £3W.L)Xl from the in yoar to cjmr the TnIry costs ofthe new Ilnkwl n9$. Thg fvnd VAII stsrt to te utilisedkn e8P8t4ty ofth?win9¥ IJ IrrAogwd, 20. RMtrkt•dfund• GYoLpnd Charlty B•lan at l JIrMry 2024 8alane• it 31 D•¢•mb•r 2024 Incom• ExPdItur• Tran•l•rn S¢ottlyh 8en8voknt Fund Beach Tennis Club Scottish Poliw F•¢l•ration Energy Savin9 Trust 33.145 13.3141 29,8J1 19.291 11.7561 112.CKQ 11.8751 17,535 108,¢X4J 14,999 96,000 13,124 175,435 18.945 156490 Thè int%ne received frorn Scotith Pokn Benvth FurJ w85 used on the ca1la1 eywditure rods of the Trust, sptcifitally al the Caslebrae sile. incomè fmm Beath Tern Ckjb wrJs used to ft¥¥J gyffl nw5irvJ equIent for the needs ofthe Twst. £1,756 12023 . £3,3) ha8 been revenue ex4ndit¢Ye, £nil 12023 - £17.5621 spent on capital expertdit(x•, wrfth £17,535 at 31 [kCeM 2024, to utiTh5ed in 202512023- £19,291). tlish Pc4 The income receNe(l from Scotysh Poke Fets81K ¥ras restr¥ lthvards capital refvrbislwrent exn"tU ofa wir¥J. wothWasconewthin 223. ar¥J the wE grant was UtiSed. Py37
THE POUCE TREATMENTCENTRES (company numb8r07822534) NOTES TO FINANCIAL STATEMENTS fortho Yo3r Ended 31 Oecember 2024 The iicc4ne recerKd frcn Erw9y Tryst used to thè 8xpKlit(we of E.bike8 for needs ofthe TrusL e a ¢apit4 ftjnd h86 t)een wed ts its irbtsrbW re8trbJ ww. Ihe rnnt ¢>)nc•med16 transf8rred into uwestrictsd w. rf n re9grd lo ¢aMal woiert¥ at & Andr•ts HreW, to the Ferftyt endTrt tund. 21. Group nd Charfty B•larK• •t 1 January 2024 B•tAnc• at 31 0•ber 2024 IrKom• Expend11 Trnn•f•rd St AndrewB, Hwrogale 12.610.482 1208.8421 12,401,820 12610462 208.842 12401 620 purpo of•ndv••Yn•ntfund• The endowment fimd wa3 dwatgd to gnsure Ihè charity had suffioent assets to achwe 11$ obiectiveg. Tr tssrtsfvr li Ihe Fér] to anha[Mhts mèje lo ts end¢Md asset fvndèd from unrestricted reseNts. Flnanclal Commltsn•nts At 31 Dee8mb8r 2024 the Gmup 8nd thwity had total rlSnIn9 nOtAnce118b eperth'ng lease5 as fdlows. 2024 2023 Explry d•t•: Not later Ihan Or year Loter than one year and latsr Ihan fve years 8,341 20,156 8.341 28.496 28,497 36,837 23. Relatsd party trxn8acllon¥ Group 7h• Polic8 Childrnn'$ Ch•rlty Fomerfy as St George's Cliklren Trust. The PrAh% CINldren'8 Charity is a charity that oper8te8 from the pr8mi5e5 of Ihe Group. Tf (>owJ and The chId'S Charity have rnwy thtstees in cornrnon. All esliShment and costs lor The Pe Chi,9 Charity • pa¥J for by the Group. A management charge (Inclusi of VAD of £130.IXYJ 12023.. £130,CIXII ha5 LEen levied on Th¢ Ptsli Clildren's Charity to ¢o¥er est8tAIshrrL and wag8 Costs Df tt Group. At 31 Decembèr 2024, £70,871 P021.' £61.4691 was ¢kn frun The pol ChiTrlren's Chawity on its CutnI accoint. PJe 38
POUCE TREATMENT CENTRES (comp•nynunyb8r07822534) NOTES TO FINANCIAL STATEMENTS forth? Yr Ended 31 December 2024 23. Related party transactlong RUCGC PSNIBenevol¢ntFund The RUCGC PSNI Qenevolenl Fund has a Tntstee CL¥nrrnn I1h The PolKX Treatment Centres. t P8riod the Grw recw¥ed a donalKm Of1.)) (2". t$),(1 frDrn tho RUCGC PSNI B8n8volent Fund. ScotLTsh Pollce BenevolentFurtJd The Scotb5h Poli Ben8voIg(bt Fund a Tnjslee In Thè Pc• Trèatmènt Cth. rIng Ih p•r>J tho Cw r8t¢wiW a ¢JWIb of £31.COJ I23.. £120.fthl from th• Sethsh Pollc• Benevdent Fund. The total renYJneral oflhe key olts &wp. vrds£335.019 (2021.. £324.2211. Char I rebted p8ty transac1Th ol the trs#clÈd IhTOL¥Jh the Charity. ln Iditn to the transactiX8 d balances noted above, the Chkn also I[8cled with PTC 1898 Limited. Ib wholly owned 8ubsi(lary derta.ry. Oumg the year ended 31 OthnbEr 2024, Chanty th8rged rnan8gement charyes (incr51¥e of VAT) aMounrg to £e6.cthi 12023". £86.() to PTC 1898 a1 Ied a gfft aid donakn of £217,815. As st 31 Dec•rthr 224. Ihe Chty 88 ¢yAd £271.03512023'. £177.9531 from PTC 1898 24. Nl•mnlty In•urnrt• Th• Group pa for Ic+ ryYlwnr¥fy Tnmiees staff from Any lobs atfjdrYJ from 89cl or d•f8th oltftta0$ ty ¥t4ff any k. 26. Reconcllladthi ol net Incom• to nèt •h Ilowfrthn oparntsn9 •¢W¥lil•• Group 2024 2023 N•t ineamt for the reporbng ar DepatiOn charg•s 555.684 735,321 203,300 731,382 IGainlllos$ on investments Dividends and Interest on investrnenis (IrtrSe> I decre85e in debtofs In¢8$e I IdeL¥easel in crethtors P70,9551 1504.7791 69,661 508.892 157,9851 (409,2761 1165,3261 1211,7431 Nel cash frc*n operèbng aL11th$ 993,824 90.352 Charfty 2024 2023 Net income forthe rep"r year D8preryation thar9es IGaiNI 11055 on inv85trnen15 Dividends and Inte$t Inves1rts Ilncreas?) I decrease in debtors Increase l {d8cr885el in creditors SSS,684 735.321 1370,9551 1504,7791 117.327) 492,171 203,XIO 731.382 {57.9851 1409,2761 1214,5631 1218.$681 890,115 34,2 P8ge 39
THE POUCE TREAThIENT CENTRes {companynumber07822534J NOTES TO FINANCIAL STATEMENTS forfv Year Ended 31 Doc•mber2024 26. Anaty818 of cash and rash •wl¥al•nts Group 2024 Ch•rlty 2024 Chafity 2023 2023 Cash al and in haThJ Cash held in investment portfol 7.331,116 6M215 6.479.709 453.160 7.023.196 638,215 6.275,4g8 453,160 7 969 331 6.932 869 7.661A11 8,728.858 Flnanclal Imtrufflents The ty[d olth C>NJ'8 ffinl in811ents am a8 1)Jby4V¥.' 2024 2023 Fln•neklM#•f¥ Mèasurèd at fair value IhroLBh Mt Irthme 1•x(l['. . Fed asset listsd N1V•stsn1s S.148.411 4.592.401 The incoma, xpwwes. gns and nel 8llributatlo th• Group'$ ar• swnmorfsed follo48.' 2024 2023 In¢om• •nd Financial assets measured at f8lrv8lu8 Ihrwh net I 8xpenditur 179,583 180,038 Netgalns andlomes (including Ch•ng lft l•lr nlu•) FInar1 assets measurnd at fair valu? through net come/ expenditure 370.956 57,985 Charlty The carryiThJ amounts oflhe Chaiity5 instru we as fc41cws: Z024 2D23 Flnanel•l•ss•ts Measured atlarv8lu¢ through net irKrynel - Frxed asset listsd ty)vestsnenis (Thjto 15) 5,14B,411 4.5V2,401 Page 40
The Police Treatment Centres A Force for Promoting & Improving Health & Ilr Wellbeing The Pollce Treatment Centres Si Andrtr Hl(w4 H8rrcJita North Yc¥kshie HG2 OAD T¢L 0142J 504448 Ca$rfebr84 C4Stt9 IW Ahre14th, Perthshire PH3 IAG TeL.01764 664369 ErnalLOnqulries@thekÉIrÈ8lMeft1e¢ntres.¢Vg furxJraLslThJ#therthtreairr¢nicentres.ug Page41