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 fr￿t01 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 c￿lsoUDATED FI￿NCIAL 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. A￿￿rew5 AudStor. TC Grcwp Rrf¥stered Audrtws 6 Q(wn Slrv¢t LS12TW B•nk•rn.' 25 jan￿ st￿et HG1 1QX InvMtrn•ntAdvknort.' Lorthn Page 8 THE POUCE TREAThIENT CENTRES (Ir￿lUdIng 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 CorYw￿leS Aet 2C*J6, submtt t1￿ Annual RepDrt and audited ￿trUnts br The Pd¢ce T￿trI￿1 Centre5 (thp Cwatry) for the year ended 31 De￿nts 2024. The Truste88 confimi that Ihe Annwl sialen￿ts wth oJrrent statutory requirements. Th prinapal site and re8iStwed offre for the Charity r& StANJre*s. M¢xf Roaj. H•. HG2 OAD. STRIJCTURE, GOVERNANCE AND klAIIAGEMENT . Con¥tylubon The Pol￿* TreBtment Centre¥ wa& ￿9St￿ed as th￿lty on 25 October 2011 comm8nr£d tradlng on 1 January 2013. On 1January 2013 the trad8 ￿ assets, reslrirled by p8nnarnnl en(k￿nI, ofthe Northern PL41 ConVales￿￿t arml Treatrnent Centres w￿e I￿5181T8d lo Th8 Tr8almenl Centr85 at fair mark8t value. The Trealrnent certt￿5 has been gr￿ted a lir*iro 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• Conv*èsc8nt aNJ Traath)8nt Cantrés r•mains rè&¥stèrtd with thè Ch*th eommisswJn11147449-11. The Police T￿atment Centres 15 registwed a5 a ojmpany li￿e￿ ty guar￿let. Charity Commls8lon number 1147449 and OSCR SC043396 and was set a Twst ijeed a￿1 is govemed by Ihe Mernornndum and Articles ol As8ociati¢x. The govemw)g kgst rovthved on8 A￿d￿t 2016. The prknclpal ct*tW of The Pojlce Trealm￿l Centres Is In the MpnrfK8nd￿ Artkles of AsKKI9t￿n as folk)ws:. Tha Charity'l titr¥b* arp sprfiftdty re8trithd to the aoWK￿l of hèallh a￿1 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￿ bw*fft in pwlttwiqr Ixrt nol Ivnil¢d to.. Provid¢ Ir¢atrnent f?)1￿ tr Ill or i￿red ¢)1hr￿ WKI ¥tsff to 3UPFQrt IW robjm to b•tt•r h•dth wdw•llt*ffj', 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 bèttèr￿FAth and *YUbety,' trealmeni, 81 Ihe TnJstee$' disc¥elth 8ThJ kn L*Pa¢Jty allm, li 8KJnrfK8nl oThJ LmiqU8 C880s 10 mernbws ol a orggMatr)n ar8 il L¥iryur•J to SlWDrt thalrrnt￿ to bett•r h88th ￿d￿lIts￿￿.. Org•nl•a1lon￿ 8tnJ¢tyJr• The Charity is TrJstses IDkectws Of1￿ C(¥npary) we elethd frr*n the folrywng Owlsallo￿.' &x Trusiee6 appointed by fv N8tronal P(kn CNefs' Councd olErfjland, Wales and Nothm Ireland INPCCI,. One Twslee appointed ty the Sojttish ch￿fP&￿e Offi￿15, Staff A55CrfXBtion ISCPOSAI. Two Tru$le¢¥ appointed by pr￿(¢ su￿rinte￿￿en1s, ￿￿4911￿b gf ETrgl￿d and Walej {P￿).' Onè apwnted by th&Asstity*•Jn of PolKe SuFémt¢ndènts IASPSI,. Onè Tru￿•9 aFwntéd ty thè SuF*Mtthth￿, As¥coalion ol Northtm Ir•lafyJ IS4NII", Six Trnst￿$ 8pwnt#d ty th• Pt4ieé F￿At￿tin of Er#Jknd and W81•s (PFEWI. ol whom at the date of thelr appo￿tr[￿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 S￿￿tand one isto b& a PolK8 Constat4&," Trustee appointed iinlty by b)e Poke F￿ratiOnS of ts Bthlk8h Twswrt Polts. CNI Nudear constab￿ary and Ihe Mhiistry of DelerKt Pohce." Three Trustees app(#nted ty the P(4Ke Fe￿￿?1￿￿1 ol Nothem I￿18￿￿ (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 T￿lee8. repres8ntatNes to enable apwr)tr7)*)t of Ih•lDJste8 WIK) has lh• b8stslills to delv8rth8 alms ofthe C￿rity. 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• A*￿tment Date PTC 0gn)4r2015 Tam)ina￿On 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 1W0￿2017 11Y10r2024 181CW2024 19L)2r2024 1811012022 01102r2025 25101r2022 1610212022 24111r2022 02m8r2016 02107r2023 25104r2022 01101r2022 18101Q024 1610712018 01102r2025 16n)6r2018 12ffj7r2022 12Klsr2018 24K)7r2024 03104Q024 0￿0612024 01109r2022 31107r2023 1410Y2018 Northumbrta Nc¥th Yothshir• CHpltd PoJKe SeThi￿ ofSo)IlarKI Pckn seNice ofSC￿L￿￿1 Durtwi Pofre se￿￿OIs%￿￿] Merseyswje CW INARPOI serv￿ ol Northem Irethnd De￿y¥hIre Clevobnd Soulh Yoth¥hire Pdice ¢rfNorfhem Irela￿￿ West YDrk5hY8 Police SeNKeof Sc¥JtlaThd Noum￿¥￿Shtre IA*st YorksNr• 31n1r2025 23h3712024 31103r2025 3010512024 2910412024 British Tra￿port Poke Police Servicè ol N¢xihem I[￿aTr T￿t•8 IrKlyctlon ond TrnlnSnq h thè ￿er*a81n0 iizè coryknity of The Pok4 Tmimerrt Centre8 it 18 Ihat the TI￿tte6 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•spon*tilitN*s 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 po*kn of Ch*f EX￿￿t￿8 ICEOI in June 2014. The CEO 15 appointed to manage the day-t¢Trday wnniThJ ol the oryJathai¥)n and Supwt to the T￿Stee5 in Ihe strategic direL*on. To di5ch8rg8 this fijnction the CEO works thsety his senK¥ managemenl ￿arn. The sen*Jr m8n8gefflent team eonsists of Pet8r Moore (Chief FInar￿ Managerl. F#yJa W*rirwJlon IHvman Restyjrtes Manag￿. Sarxh Ward Iclintsl Dirèttor), Janin¢ G￿en ICentr¢ Maro9er Harri8ate) AThJy Mabym (EX￿￿tiVe ol￿r 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￿ i￿l￿. Inve8tment Sub£ommittee Publlc Bgngfit The Polic8 Trealrnenl Centres is a Chaftty worting ts serving officers. retyrgd PJ1￿8 officews and pollce staff. The Trustees confim they have ￿fe[Ted to the gu¥ja￿e Contan￿ in the Charity CLxnMi$￿'3 general guidarte on p￿bI 8enefitwhen ¥tviMng Ihe 8*71S and ct4xtNes fvtyre ac￿the#. l our chaAtable aclfvths foujs on impmvry the h88th ￿lbein9 of seNing pJke offKern. retired pollce offtors ènd polte staff and are wdertaken to fijrtherour th8rilat4e w1p0￿ publi¢ tenefft. Our objects and fundin9 limit the services prwded to and rntir•d p)liea officers In the North ol Eng18nd, North Wales. Scotland and Ngrthem Ireland 8s ￿11 as 8riti5h Transpxl Pc4th. the Civil Nudear Constsbulary and the Ministry of Defence Polw The numtrw ol serYirvJ 0ft8r5 in Ihis calchrnenl area is n(M approximatety 88.ChXI 8nd th& number of officers m8kiThJ thg voknnlary dcnalhx ts aftyjnd 49.CXX) Ilh• n￿nber of eligible retired police officer81s likely lo be 8irnilarl. During 2024, Th8 P(*r* Ti#abli￿1 Centr8s wo¥ide re8KJenb"al 8UPPOrt for 3.459 twknri•s (thi8 figure indude8 224 wellbèing brtaksl. Dem¥nd for 1$ prSorSOwd ffirty to pth• offlws tho have a dn￿1 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 SX*ll IS 8V8i18bl• from the websrte Further Infomwtion about direct I)enefiri8￿¥ 01 Ihtr chaiiis *vic*s18 yv4kl8d kn the Annual Report. H¢y+Mver, the impact of the Charity's wryk goe5 Wond Ihos• h￿￿d dir• and I￿ude$ reduung the di$tres5 sUff￿d by lamilies and friends ol th8 br¥ur8d EAKI ￿ offic*s, through to a posrtwe IMM on the of forcai witNn the Charity's catchrn¢nt a￿a8. Th* m•n 4reo8 oleharit8t4e *tsvity are the p¥ow"sion ofintenBNe phy8kntsrapy treakn8nL Strongth cL4&se6,' p￿￿olOgic￿ 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 MiL*lle E88t. Ttre totsl operthg surphJs for the Charity in 2024 frcffi L￿restr￿a￿ and endo¥￿ was £189.653 whith wa5 a Small inC￿aSe from 2023 vthefe the op8rab'ThJ surtyu5 was £145.315. Th88e oulcornes were in Y￿th finawd wih 8Lupts res￿ from Immigration Enlorcernent and 8or(*r F￿ce 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 all￿gh it it tsFèn to all officèrs and has provèd to bè Suc￿51Y1. 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 b￿r￿ $h•et in¢ywd frryn £32,394O73 in 2023 to £32.950.257 MI 2024. ilst It apwars lh8 Ch8nty has wJThfKanl fvnd¥, r¢ rn[￿1 be ￿phasI￿ed that the majorty of Ihts relates to the propety owned and ocu4)i8d by Ihe Ch*ity and u8ed to ddNer Ireatrrnnt. The brekn from total lund5 IS as fo￿.. £6.358.673 is the olthe prcyety at cast￿brae n A￿rder. Perthslire., £12,401.620 is the valu• ol the property * St Andr¢w5 in Harrcggts. North Yorkthre. This prcwty 18 dasbffied 88 beirvJ pennanenfy eThJNad". £1.809.378 is value of other twgibl& fixwj asmts.. £5,148.421 1$ lh¢ value of our ￿veS￿l)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 MaI￿lty 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 infv*of£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 Indi￿t¢ The Charity ¥Mdened receivir*J 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 d￿abn9. 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 prog￿n￿tr wthic*, whèn th8 cost benefit rBlio calculated by Ihe Robert Gordon UnNeth is aFvked. ￿L￿ted 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 wel￿err#3 advlc8 from a mumirftscyhw tèam ol sx0f8sslJna￿. Over ￿ of appointments hove been for support relatkng to mwaus• ￿Mer￿se. This has providad a valuable resource and il 8nlidpated that ¢tsmaThJ inuease durirvJ 2025. During 21Y21 the Charity invested fr1￿￿5 in an App dweknpj ty Thrive. Ths v& the onty App u8ed for Ih8 SuPp￿t 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 •I￿trAe 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 Pa￿OnI faedback aftw Ireatrnent at both Canlr•s r•mÈlr* •xtr•n*ty p)%tiv• 95% r&po￿ng pDsth"vety on Ilerns rnrrfJing from thts staff to treatmenl recthved, fdcililies aTra foL¥J. commtrrnts treatment rnwe from retumlrvJ pAtienl8 to better F*ysi¢AI health and b&tter psyctrth* hearth an way to genuinely saved ￿1r bfe. The Charfty mea8ures Ks Intsmal perfunwc* aThJ scffle ofth& I￿1.5 are 18ted bthy. > 91% ofall officers were Offered thwr fjrsl dBte fr)r tf88lrnent I￿1￿￿kS ofthgk app]kat￿Tr ￿1r1d r8e•iv8d at Tr PoliceTreatrnent Cenlres.. a￿AlParKY arx08s bolh site8 was 84%,. {INs i¥ bawj on rwrrknofplaces av418È*}.' Lotrxiur tunover was 13% 8g8inst 8 target 0118%. Ths demO￿￿trate$ ihst employ•¢s (bf tho Chailty are nmitt¢d to th¢ ofthe ch￿lty, 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•c*ltd 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 Bo*d of TThstees ￿ to I￿￿ne in wrlh wfflatson whle Fwesetmng the real value of Capi￿ sums invested. The t￿krt￿wn. Tha￿re of InveStrt￿ in¥estm¢nl ptslicy ttas Lwn ag￿d with the Tru5ts8s ol The Pdio Trealmenl cent￿ Irweslrnent SutrTrCrynrnrftee and Thè Treatment Centres Fin8nrA and Hurnan Resour￿$ c￿Mittee. The T￿Ste¢S have F4aced rest1k#￿ on Irwtstrn￿l Manège¢$ authority and the investrnenl policy be ton1￿Ualty 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 0￿Anteed 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 acul￿t the ￿Ne$tr￿t relaliry lo Ihe asséts iwèstad wlthSn the de8¢gnated fund¥. It also lakes account ol the reaty a¥aiiqbilty ot Ihose assets. The r•s•rvtrs ¢￿￿t￿￿allY monit￿d and r•vl•w8d al I￿nIhty interyats. Flmnclal Summ•ry 2024 wai a P￿rtNe yw finBnciblty ftsrt￿ Ch*ity d•sprte Ibewws b) Ukrane and the East a #urplus b8fore other recognised gains and losse5 of £189.835 (2023.. £143.3151. IKome inueased ffi 2024 m>tty a$ a result of sSgnlThJ contracts for ITealm8nl with bolh Irrffiigrdtion Enforcemenl &)d Border Force. twer with wellbeing 8ven15 and trea$ury managernonl. IrKorw from trading adwthes contw)u&J to oulperlorm budget ￿th inue85ed income from Bed & Breakfast. Swim Schools and lh• hif• of meetir¥J kn"lilw. The 2024 S￿rp￿lS ￿11 be r•Th¥e51ed back into patient care topther ￿ rth'nirs thrN•. Th8 Ch81ity has been th lo set asffje nw to fin￿¢8 rt8 Ag$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 s*riJs of l>th ￿r￿)Y￿S •)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 t￿trn9 of Patrkk Caim6 (Chlef Execulve Offlcerl. Peter McK)re (ch￿ FinarKe ManwJerl, FK)na Wwn"ngton IHL#nan Resources Manageo. Sarah Ward Iclirtcal Direct￿1, J8nin¢ Grefn Icwtre Ma)ager Harrogalel Makdm (Exe￿It￿e offi￿r ScotLgndl. the yw F￿na waff￿9t0n 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 vo￿nIe¢ 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 Ch￿ty would not ￿ •ble lo ftJTh*on %wlh¢xrtth8 exp8nw and Cur￿1￿01 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 of0mplo￿￿t provides dean. health and safe corvjthns: ¥trives forequal cyport(mibéS for *1 pr98enl and PDtenla ￿[￿eel. bv8ty encourages eftwoyees to develop ¥nprove tr￿Sk￿ls.. dees not tder8le any sexual. physical ry ￿ntaI hmsment of tyJremFdtrrns". doès not dixrirninte olc•kwr, 01th￿or￿"n, ag¢, rgPl9b)n, Oitlc*l or 0￿r opknlon, th6ability s•xud orientalion.. r8oulaty asks forfeedback frcm stsff Charitycan inp￿¥• thewwthinq I￿8$,. and ha5 a policy ofgwal Opportunrt￿5 ond wntknnl prnL#k•8 fof dts&t4ed 8t8ff. Rl•k Manao¢m•nt Thè Tnjstees hav• a risk managerrffit stralegy eorrpri5es a wartorty rewew of any kèy riBks to thg Charity The Ilr¥tegy idenb"f*$ atvj asiablishes Jysleff6 aTrJ 8Clws to rritig8le Ih08e risks Imple￿nt proc*dures designed to mlThmi8g ￿Y polenlk81 trnpact on th• Ch81ity Sho￿ rlsks rnatori￿lSe. ￿ Chanty mwtainl 4 Rljk Regi$¢er wlKh cov•r8 iignifwt tsks using Ihe ￿cepted uiterta ol ol (￿l￿1c* Wenbal Impa￿ on thè Chirity'8 ad1V￿￿. Th6 r8gitt¢r was prepa￿d In Cc￿j￿n￿h)n wlh management of the PTC and ￿ k¢pt under rev*w by the FfjnBn¢e gnd Human R•sour¢8¥ Comrnillee a fom)d UF#Jatg and re¥￿ to the fijl 8owd r*rfowfi8d on Èn annual basis. Fdowlng a dtiailed anatysis oflhe Ch￿1 C¢•*w$. kry ri8ks d￿￿ted aThS. *her8 r*e8$s￿, plani lo mil'gate them havè been introduced. A great deal ol time is spent to enwre the Charitys aThl sa￿ 8tsnLlarfs am rn ihe hlghest In the 8ector. H88th and Safety Is dis¢L￿sed at ev•ry Truste•s' me•iirffJ othw meetings wthen rvlevant. AJI empl¢)yee$ are glven approwale tranirrfJ and ccuultants are to a￿t Ihis woce86 aThJ add 8n Eltema￿ perS￿￿e when rfjquirgd. Th8 inc*Yence of accidents to eithar Staff or palwts i% Very ltrw •¥J our obier*ve to maintain and impyove racord. In ￿Idit￿)n lo investigatirvJ any i￿￿Trts. Fxoblorn or rwr rnses S￿ alw 8Wiad *d our opgrat¥) are re¥￿d M a reg￿r basts by 4Uali￿ person￿. Po•t Balancosheet E￿nIS 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 T￿￿1*8•, fvspoMlblllt14• in r•lallon to tho fin8ncial 8latsfflents The Chty Truslees (who a￿ also Ihe L)*eL1(xs uf Pol￿? T[eatr￿1 Cent￿$ for tf* purposes of corpany law) are reswnsible lor yeparing a Tmstees, Amual ReFQrt Sti3ltyK Reyt and ffin8Thial statements in aCCordar￿e 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 app*cakni of resoLrn ofthe ChaTrty for that peric4J. In preparing th88e fin8ncd slalarmty Ihe Tnthes we reqwed to: Select 8uitaUe accwntwig a￿1 then them c(Thwtw￿y.. . Oba•v• thè malhoth prirtiytèa in th8 Chartses SORP: . Mgk•ludgsrn•nl8 and a¢¥OU￿ •*imates thal we Stsle whethar a01ca￿a UK Stsndath hav• fokn*d ￿tlect to any materl•l depgrbJreB dkk4•d tsX￿ned Ki the thanda slat8m*ts," Prepare the lknandal ststements on gokng r&Mcem bMLq urless It ￿ Impwirmate lo pr98we thal tho rnpanywrl c￿nt￿lue its ￿8￿$6. TnMt••s' r•Spon￿bIllI1•* In r•l•Jon toth• Iln•n¢l•l •tat•m•nl• {con0n￿d) The Tw8108s Te8pon$ble lor kewng Fwr recryd8 that discbsg rgasonth acwr8Cy At any Ilrne thè ￿a￿401 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 r￿L9r1￿. 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 $tsteme￿, w far w tsy we eac* *•Ar•'. Ihere is no relewt 0￿yrt information olwhKh Chanty's a￿litor ts uJ8ware,' and they have tsken all the 8tep3 they ¢WI to have tsken as Tru8lee5 in order lo make Ihemsefv¢¥ awara of 8ny information arKI to esl*48h Ih81 the Ch8rity'8 awJl￿ 1$ awwe ofthal infonnation. By order ofthe TnMtso8 R Wood (Chair ofthe Finance •nd Human Committee) Trusts• Page 16 THE POUCE YREATA1EP￿ cEP￿RE5 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 charita￿e company'} and its subshliarie5 Ithe.gr￿p.l for the year eThJed 31 0•e•mbèr 2024 which wmprisg the Cor160f*Yated 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 preparat￿n is applicabk law and Uniled KingdLNn Accounting Standards, ir￿l￿dIng FinanrAal Reporknng Standard 102 The Financial Repothg slanda￿ appk8blè in UK and RepublK ol lrnland (United Kingdom G¢n¢rally A￿epted Accournting Pr&iKe}. In our opinion Ihe ffnanual statements.. glvé A truo ￿ fair vi*w 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 Pr*tlGa,' 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 a￿1 8 of tho Charitses A￿uftts Iscotlandl Regulat￿n$ 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 pa￿nI r*aritable ￿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'$ Elhi￿1 StsrKl8rd, and we have ￿￿ffilled oJr other etlitsl rèsponw￿l￿eS 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 $tat¢monts, w¢ have wnduded that Ibe Tnjstees. u8e of tha g￿r￿j eancam basis ol accounlng In th8 pr8p8ration of tha firnanryal slaterrents is apkyopriate. Ba8ed on the WO￿ W￿ have performed, hav• not idÈntifiÈd any rn3￿81 uncertalntw rdating to events or eonditions that, indNithJally or colectNely, may cast significant (￿bI on the charilable iy)mpanls ability to Continue as a going concem fof a penod ol at Iwt Iw9￿8 mnths when the ￿traina1 financial statements were authorf5ed for issue. Our r•$pon81￿11lIe¥ and the responsibi&i*s 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 resP￿SitI8 for th8 other inforrnation contained within the annual rep¢)rt. Our ¢wnion on the 5t3ternents doe5 not coverthg other inform8￿n and, eX￿pt 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 Inforn￿t￿￿ and. in dolNJ so, conskjer wh•th8r tho tst￿r fftlofmation Is materially inconsistent wth the finanoal statwrwts or ¢yJr ￿￿￿edge obtaned n the 8udit. or olherwise appear5 to be materially mi8$tsted. If we Klentfy Slth material Ir￿n￿$te￿xs or apparent material misstatefflents, we are rèquired to de18fft1ine whether thvj gwes rise to a material rni8Stai8rnent in Ihe financial sta￿mentS themselves. 11. based on the work w8 have performed, ￿ ¢ondude that there Is a material mlsstatemfrnt of thbs other Info￿￿￿tiOn, 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 I1￿￿11[¥ Llir¢rlws' RgP)rt and Strategic Report) for Ihg financial year br which Ihe financial stal•menis èr• ptspared is eth)si8lWt the financial stat￿0n￿,. and the Strategi¢ R•wi •rKI Iht Diredorg, Rem hwe been wepared In xcordance with ￿P￿Icab￿ 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 chathta￿e Cc•i)pan￿9 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 rece￿d 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 a￿1 fair view. ar¥J for s￿h 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. d￿￿O￿n9. as a￿￿ble. matters related to goiw concern and using the going c￿￿Cern basis of ￿rA)￿ntir0 unless the twstees eitrw M)lend to h"qJidate the group or the parent charitable cornpany or to cease OPerat￿S, or have no realistic allem8ti¥e but trj do so. Page 18 THE POUCETREATMENT CEp￿RE8 114DEPENDENT AUDITORE REPORT fortr* Y￿r 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 reg￿ati(￿S made ￿r th068 Ad5. Our objects'v8S are to obtain masonabje assurarte atr￿t 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$¢nablY èxpèdèd lo Int￿8n¢e the ec(mmic deosions of u8er8 laken ￿ th8 ba5i% of Ihese finanaal slatements. 1rr•gUlarit￿9. IrKI￿J1ng fraud. are instances of nonn,. perfo￿ning a￿a￿￿eal wocedures: and enquiring of marogernent, and were des19r￿d lo pwde reasonablè A8SUrnrtè that lh• f￿￿d81 statemenis we free from rrbBterial frbud of error. O￿ng lo the inherent limitalmjns of an there 15 an ￿Tr¥O￿la￿le risk that we fflay Th)t hav¥ dot•cted some rnaterial rnissi8t8menls in the financial statements. ever ttsjugh we have property planned and performe¢ our audit in accordarKe with aLwJrting stsThJards. Fw examk4e. the fvrther le￿￿)¥ed rnn-ccffj￿lan￿ wth 18ws and r¢gulations lirregukritsesl is ffom the events and Iran$*￿3 refiected in the financial stalements. the less likely the inherenuy limrted procedures required audrting s18ndards would identify it. risk is also greater règarding irregulafiti85 ￿GuM￿9 due to fraud rather than error. as fraud ￿VOlVeS intention81 cOr￿ealM8nt. forgery, coIIu5ion, arru5wn or misrepresenlabon. We are nc4 re5FWSible for pRvtntsng Mn-tjjmplrdnce and &Snr￿[ be expected lo detect all nortrc0rnp1w￿ %Mth LAWS and regulatpJns. Page 19 INDEPENDENT AUCITOR'S REPORT A further description L)f wr responsitrflitw is avaikit4e cffj the FinarKAal Repor￿￿9 Coundl's website at.. https.'Il www.frc.org.ukJaLyjitor5respor￿lb1lI1*$. This ¢J8scn"Oion f￿rn5 part of our auditors repcrft. U80 of th1• r•port Thi¥ roport is made sdety to th8 charitsb18 cornpanvs mwbers. a$ a LwJdy, in ￿rdanc￿ with Chapter 3 of Part 16 of th¢ ¢￿panIeS Acl 2￿6, arml to th8 rtharitsble company's trustees, as a body. in ac&¥d8￿e 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￿$ r￿pany, the charitaile c￿nPanY'S rnembers as 8 body and the c*arilabl¢ ¢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 Inc￿9 frorn: Oonations and le9aaes Chsrilable ￿tiVitieS Other tradiThJ acti￿1￿8 Investrn￿ts 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 •x￿n￿ltUro 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) $55.884 203,300 Tr•n•f•r• b•twMn fvnd• Not movernent In lund• 783,471 (18.9451 1208,8421 555,884 203,300 R•conclll•tlon of fund•: Toi•l fvnds 1)rought forward 19.608.678 175.435 12.810.4e2 31394.573 32,191,273 Total lund• ￿rrI•d 20 392,147 156,490 12 401.620 32,950,257 l of th8 atthe resth are ¢I￿ad fr￿fi Cl￿(￿uh¥j octs¥i*•s. All gains and hjsstt Mcli￿￿d irn tho y•#r arn Induded The surplus for the year for CompaThes Act wrFO)ses c(¥7wses tr* net w￿0m1n9 for the Ye￿ of £189.635 P023.' £145.3151 ￿u$ the Lmrealised iweslrnent gafft of£3e6.049 (2023.. £57.9851. ￿nI￿19 to a surp￿$ of £555.684 P023.. £203.3(M)I. Fwther details of restricled ftx*ls a￿ r*)te 20. Page 21 CONSOUDATED STATEMENT OF FINANCIAL ACTIVrnES Icontinwll (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNTI forthè Yaar Endod 31 Dec￿nI10r 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*xtry StandBrd applicable in the United Khgdom Rep￿ ol Ireknd IFRS 1021. the Ad 2￿6 and UK GèTh&r￿1Y Aw•d AeeaLLnting PractKx. T￿ finanri8151818rn8nls 8r8 wepared In P￿ndS St8rfry f£). w*ich ts th• ¢￿￿8n¢Y of the Cllgrtty. and r￿[￿e￿ to the n•8nist £1. Pr•p*rntlon 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 S￿￿1￿#￿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 $ubsldiary, PTC 1898 LThited, on a lin&by-line basis. A separate statement of financial 8ctivilie3 or ir￿rne 8rnd Èxpendilure for the Charitat4e c￿panY ilsell li pres￿1•d as •llry*md ty 3•¢tion 408 of th? Cornpanle4 Act 2008. Th• pargnl company forthe yearwas £SS5.88412023- £203.300> Fund ac¢ountlnu Unregtrfjthd luThJ$ are gerwrnl fur•Ji thèt are avaHable for TA￿t￿5. dhLYetlon In ￿￿8￿ce of th• llect1￿$ crflhe thanty. Restricted ftmds are thos• donal8d sreufic pu￿Ose$. the use ol whKh sln.cted tothat a￿a of wrpw. ErKlowrnenl fi￿d5 th)8e donaled wherety t￿ ￿[￿1 b• u58d 85 rf it We￿ Inr￿rne. Sub8equenty t nd represents w iThwstsnenl wi in Ihg ch8riWs ctspdNes. I￿orne generat￿1 by the en(kh¥ment fi￿d be rwnised vrithin unrestrthd f￿J$ wfiilsi thè Cost in maintsiniTra WKI safegu8W ted*iged against th• •Tra¢wmènt knwj. Page 26 THE POUCE TREATMENT CENTRES (ct%wnynumb¢r07822534) IIOTES TO FINANc￿L STATEMENTS forthe Year Ended 31 Dgc•mber 2024 1A In¢omlng resourc85 l incoming resourc¢$ gre Ythded in the Statement ol Fitywl A￿￿1￿8 when the Grow is entitled lo thè o)rne and th? ank)unt b• quants￿ h?th 8ccJJw ￿elpt is probable. Incor￿9 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 Donat￿1 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￿) i￿￿Jed. 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 F￿8￿CLaI ActNities in the year n whth I￿ tocog￿tt￿l crrteda we met. Irwr* thv•stsn¢rt8 ￿ Ir&ah1ad in tr• year It * recwth. Bank irrterg91 rgc•ivAbYe Is 1rK4￿Jed 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 ba*s 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 rai￿n9 thjnds conytses the cost8 a&8wted %vih attractry volunlary Ir￿orne 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? G￿p in tha ddivwy ofts athvlttej and s8NteB its t¢neficwi•s. It indudes both costs that cw be alr¢•bJ thrty to 8wJ) aciivlt*s and costs ol an irK*rtd natur• noc88s￿ lo ttvn Suppjrt cests are Iho6e coslB Ir￿Th¢d suppjt of •xp8nthR on the otpth ol thè eharlty ar irKlude propd man￿e￿￿t. These gjsts art alkxat•d on the basi$ oltr.me Sp￿1 w th9$9 ￿￿V￿•S. Gov0m￿Ce costs a￿ Ihose a)8ts irnwred in wnneciK)n wilh the athnwil&traikn of Ihe Gr￿P atNJ 0)M￿l&￿e th cfjns*lubonal and statutory reqLMrernents. Tangibfe fixed awts and d•pmL•llon AJI of a capitsl nèturB over £1,Cm a￿ infyaryy measur•J at aTrJ Skt6eyntty lThgLthd at ￿51 I￿8 acxumul*ed ulion pO￿lan Kh•m Th& Group operat8s a defined w1trlt*jt￿ pension sdwm. The pension ￿$t5 Charged in thg ftnanc401 Alatomonts ropr¢$¢nl the ¢OnlritrtrtK￿S p8yat4e by the duriNJ thè year. R•cognltFon of Illblllll LI8￿1￿588 ar• rnco9n1￿d wh•n •n ObW￿)n 8ri*¥ to transfer b8n8frts a8 a rèsutt olpasi 8vènt8. T•¥•tlon The Chority ￿ exempl from lax on knc¢mo arKI gains 4vthln seclbnJ 472489 of the Corporatlon Tax Act 2011 or section 2S2 01 the Taxallon ol Chargaable Gain# Acl 1992 to the extent that thes8 ara applled to rts charitstslg ot¥ects. 1.13 Imp8lrrn?nt Assets noi mèasurgd al fair ¥8lue a￿ re¥iew•J for wy in&ratN)n thal èssèt mly bè irnpaitsd Al èach bal8nc8 she•t dalè. If suth indKal'on exi$18. Ihe recoverable amount of tho a558t, or tha 8s581'8 cash g8nèr8tirrfJ unit. 11 èslirnated arKI wrpared to the Car￿￿9 amournt. the carrying amount 8xce8ds recoverable am￿n[ an irnwrn*nl loss 1$ rewnised in the Sl8tement ol Financial Activitie¥ unless the a88et ￿ earried at 8 •mounlwhere thtr itty0￿1 kMs Is a reVa￿atIon d•er•as•. 1,14 K•y •ourus of ••tlmallon urie•rt•inty The key asswnptions conceming frjturtr and Olher key sources of esJrnal￿n Ur￿ertaInty at the repoth'n9 date that h&ve a 6ignthnt risk ol caUS￿g a matwiBI adj￿8trnent to the c3rying amounts of assets and Ilabillties the next year ￿C￿e.. Income r•cognldon The finanrial slatement8 indude acuued IrKome rnnllng to £517.062 (2023 - £610.8441 in ￿speCt ol Manag?￿n￿ $ estirnate of officers. tjonalions pledg8d but not yel rernitted lo the organisation as at the reptsrlng date. The amwnt of c*JL4ted bd5ed on managemenvs e8twnate of the nurrkner of officers dona￿g. The drffererw be￿￿eTh exr*ded inccme aThJ *I￿nts rernitled in the per￿ 15 r8cogni59 Page 28 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 f￿dI 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 8tlribUta￿e 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¥rar￿8 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 pa￿ad8. 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 Inc￿rne 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 unrestrk*￿I fvnds Sn ts)th rtyortirvJ penods. Incom• from othrKUvlll 2024 Tot•1 fund• Total m18ceL￿n0￿ 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 Mu￿9*￿NtI8eI 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 Treat￿nI 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 ￿5t￿ted and £6,801,515 12023.. £6,353,158) wa¥ attribulable to ￿reStr￿d l￿d5. 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 B￿k 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• y￿r 2024 Totsl 2023 N•t irtoming re¥ources are ststed after¢MThJ: Depreciation- ¢)vmed assets Operating ￿ase Tenlals- ￿an10￿j nix Audrtofs remuneration.. Audit lees- parent th￿lty Audtt fees- sut*idiary 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 vknoear￿j 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 •Mr￿y￿S (Wf&h)n bw*fftwa6'. 2024 NLmber 2023 Nurnbèr Othed conlrfbUb￿ sdvne The av•r8go r￿nthLY 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 nun*Jws ofslaff in ts yewvrns 202 (2￿.. 1981. Some staff employed by Th Pdtce Treabmwrt Centre {prci also have respwsibilities management and •Jrw1slrat￿n 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 ba￿5. 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.. £270,0￿1. Of trms a[￿lI￿ £204,￿ 12W23.. £2(m.￿l f8L8ted to pers￿n￿ costs. The eM￿Oyn￿nt sts abovo ina)rpKYate the total costs teforv Ihe redwge of petsonnd ¢xJsts to The PO￿ Children'$ howity. P4è 32 THE F¥3UCE TREATMETr￿ cE￿RE8 {comparynumberOT822534) NOTES TO FINAMCIAL STATEMENTS forth&YearEnded 31 Decemw 2024 Trustees, emolurnents No twuJte¢¥ rwKNed r¢rnunerdtkin frorn Ihe ch*ity durfrtg yè¥ (2023: Non•l. No trustees received expenses from thè th*ity 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 sC￿rne and its ass•ts 8r8 h8k1 by managers- The (*arge *ithin L￿￿$1[Ir1ed expendilurE ￿￿eSents contrfbutlons due from the and ￿x￿ted to £203,47D 12023. £171.1101. At 31 Decernber 2024 t￿re were no conts**Jt*)ns 12023.. No￿) wng to the [￿lOn sch￿￿. At 31 De￿rth¥ 2024 thèm wer• no cLJnlritrxrtwts back t￿ pens￿ (2023. Ncwl. 13. 8ubskllary ￿derf￿n9 The wholly Own￿ sub8bJiary. PTC 1898 Llmit¢d, is Incoiporated in Eroland and Walès (Company number.. 104935771. 113 principal aetmty is to carry tyjt eommère481 aetNitios for tha banefft of the Charity. The eornpany'o ragiJi•r•d ollh* èddr•s8 1$.. St AJ￿r￿. 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 ￿mit￿l 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 Ellminat*d 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 ctsital￿e exp￿KIll￿e, legal and re•J*xy (th￿￿tion 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¢emtr*r 2024 15. Flxed a8set Inveoknents l¢ontinu•d) Charity Charity inVestrr￿rts 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 $kn￿e 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 ur*Jertak6rffj8 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 G￿P 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 Decam￿2024 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 December2￿24 we by. UnYt•trieted Re*tricted End¢)vfflient funds fvnds fur￿• Total Tanglble fixed ass8ts Investment assets Current assets Current IHblI￿eS 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.$08 (776.6311 Total 20.3W2,147 156.4 12,401.820 32.950.257 charbty Unrn•trl¢t•d R￿trICI•d Endowment fun fund• Tot41 Tanglbl? fq•d as￿¢5 Imiegtment assets Current assets Currenl li8ts1ilies 8.011.7S9 5.148.421 7.959.611 1727,6441 158,ty) 12,401.620 20,869,889 ,148,421 7,959,611 1727,6441 Total 20.392.147 156.49J 12,401,620 32,950,257 un￿￿¢t•d lund• Group 8•lan¢e •t 1 January 2024 G*ln• B4￿ne$ at 31 0•￿rnber 2024 In¢ome Expefidtts•M 10•••8 Trnn¥f•r• GI￿ra1 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•1Ml￿N l¢)Mets Tra￿1￿$ 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• gene￿1 ftmd IB for Ihe genwal mai)lenw olTh• P¢)k¢ Tr¢atrnerrt cen￿$. The trustees have d8sinated £3W.L)Xl from the in yoar to cjmr the T￿nIry costs ofthe new Ilnkwl ￿n9$. Thg fvnd VAII stsrt to te utilisedkn e8P8t4ty ofth?win9¥ IJ IrrAogwd, 20. RMtrkt•dfund• GYoLp*nd Charlty B•lan￿ at l JIrM￿ry 2024 8alane• it 31 D•¢•mb•r 2024 Incom• ExP￿dItur• 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 Fur*J w85 used on the ca1￿la1 eywditure r*ods of the Trust, sptcifitally al the Caslebrae sile. incomè fmm Beath Tern￿ Ckjb wrJs used to ft¥¥J gyffl nw5irvJ equI￿ent for the needs ofthe Twst. £1,756 12023 . £3,￿3) ha8 been revenue ex4*ndit¢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 ex￿n￿"tU￿ ofa wir¥J. wothWascon￿ew￿thin 2￿23. ar¥J the w￿E grant was Uti￿Sed. Py37 THE POUCE TREATMENTCENTRES (company numb8r07822534) NOTES TO FINANCIAL STATEMENTS fortho Yo3r Ended 31 Oecember 2024 The iicc4ne recerKd frc*n Erw9y Tryst used to thè 8xp*Klit(we of E.bike8 for needs ofthe TrusL e a ¢apit4 ftjnd h86 t)een wed ts its irbtsrbW re8trb*J ww. Ihe rnnt ¢>)nc•med16 transf8rred into uwestrictsd w. rf n re9grd lo ¢aMal woiert¥ at & Andr*•ts H*reW, to the Ferfty￿t end￿￿Trt tund. 21. Group *nd Charfty B•larK• •t 1 January 2024 B•tAnc• at 31 0•￿￿ber 2024 IrKom• Expend1￿1￿ 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[￿*M*hts mèje lo ts end¢Md asset fvndèd from unrestricted reseNts. Flnanclal Commltsn•nts At 31 Dee8mb8r 2024 the Gmup 8nd thwity had total r￿lS￿nI￿n9 nO￿tAnce118b 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 es￿liShment and costs lor The P￿￿e 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 est8tAIshrr￿L 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 Cut￿nI accoint. P*Je 38 POUCE TREATMENT CENTRES (comp•nynunyb8r07822534) NOTES TO FINANCIAL STATEMENTS forth? Y￿r Ended 31 December 2024 23. Related party transactlong RUCGC PSNIBenevol¢ntFund The RUCGC PSNI Qenevolenl Fund has a Tntstee ￿ CL¥nrrnn I￿1h The PolKX Treatment Centres. t P8riod the Grw recw¥ed a donalKm Of￿1.￿)) (2￿". t$),(￿1 frDrn tho RUCGC PSNI B8n8volent Fund. ScotLTsh Pollce BenevolentFurtJd The Scotb5h Poli￿ Ben8voIg(bt Fund a Tnjslee In Thè Pc*• Trèatmènt Cth. ￿rIng Ih p•r*>J tho Cw r8t¢wiW a ¢JWIb￿ of £31.COJ I2￿3.. £120.fthl from th• Sethsh Pollc• Benevdent Fund. The total renYJneral￿ oflhe key olts &wp. vrds£335.019 (2021.. £324.2211. Char I rebted p8ty transac1Th￿ ol the tr￿s#clÈd IhTOL¥Jh the Charity. ln ￿Idit￿n to the transactiX8 d balances noted above, the Chkn also I[￿￿8cled with PTC 1898 Limited. Ib wholly owned 8ubsi(lary derta￿.ry. Oumg the year ended 31 OthnbEr 2024, Chanty th8rged rnan8gement charyes (incr￿51¥e of VAT) aMoun￿rg to £e6.cthi 12023". £86.(￿) to PTC 1898 a￿1 I￿￿ed a gfft aid donakn of £217,815. As st 31 Dec•rthr 2￿24. Ihe Chty *88 ¢yA*d £271.03512023'. £177.9531 from PTC 1898 24. Nl•mnlty In•urnrt• Th• Group pa￿ for Ic+ ryYlwnr¥fy Tnmiees staff from Any lobs atfjdrYJ from ￿89￿cl or d•f8th oltft￿ta0$ 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 Dep￿￿atiOn charg•s 555.684 735,321 203,300 731,382 IGainlllos$ on investments Dividends and Interest on investrnenis (Irtr￿Se> 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 Inves1￿￿rts 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.$681 890,115 34,2 P8ge 39 THE POUCE TREAThIENT CENTRes {companynumber07822534J NOTES TO FINANCIAL STATEMENTS forfv Year Ended 31 Doc•mber2024 26. Anaty818 of cash and rash •wl¥al•nts Group 2024 Ch•rlty 2024 Chafity 2023 2023 Cash al and in haThJ Cash held in investment portfol 7.331,116 6M215 6.479.709 453.160 7.023.196 638,215 6.275,4g8 453,160 7 969 331 6.932 869 7.661A11 8,728.858 Flnanclal Imtrufflents The t￿y[￿d olth* C>NJ'8 ffin￿l in811￿￿ents am a8 1)Jby4V¥.' 2024 2023 Fln•neklM#•f¥ Mèasurèd at fair value IhroLBh Mt Irthme 1•x￿(l￿￿[*'. . F￿￿ed asset listsd N1V•stsn￿1s S.148.411 4.592.401 The incoma, *xpwwes. g*ns and nel 8llributatlo th• Group'$ ar• swnmorfsed follo*48.' 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•) FInar￿1* 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￿ H*l(w4 H8rrc*Jita North Yc¥kshie HG2 OAD T¢L 0142J 504448 Ca$rfebr84 C4Stt9￿ IW A￿hre14th, Perthshire PH3 IAG TeL.01764 664369 ErnalLOnqulries@the￿kÉIrÈ8lMeft1e¢ntres.¢Vg furxJraLslThJ#therthtreairr¢nicentres.ug Page41