2021-03-31-accounts - Police Care UK

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CONTENTS	Pages
Legal and Administrative Information
Trustees' Report	2-19
IndependentAuditor'sReport	20-22
StatementofFinancial Activities	23
Balance Sheet	24
Statementofcashflows	25
Notestothe Financial Statements	26-46

Charity number (England and	1151322
Charity number (Scotland)	SC0047767
Company number	08426630
Auditor	Haysmacintyre LLP
	10 Queen Street Place
	London
	EC4R 1AG
Bankers	Royal Bank of Scotland pie
	London Drummonds Branch
	49 Charing Cross
	London
	SW1A2DX
Solicitors	BOB Pitmans LLP
	50 Broadway
	Westminster
	London
	SW1H 0BL
Investment advisors	Independent Investment Reviews
	88 Kingsway
	London WC2B 6AA

•	Research and share	•	Proactively interact with	•	Increase our reach and
	learningonharm and		policing organisations		connect with people who
	thewaysto prevent or		across the UK		have suffered harm as a
	reduce the impact of				result of their policing
	harm experienced				role
		•	Fund new and	•	Provide mechanisms for
•	Advocating for the		innovative projects		individuals to recover
	wellbeing of serving and		aimed at reducing or		and rebuild their lives
	former police colleagues		preventing harm

We do not	meet	the	•	We consider and update our plans annually at a board
expectations	of	our		away day
beneficiaries		and	•	Where necessary, we investingreater team resources
stakeholders	following			to provide capacity with options presented to Trustees for
our research	activity,	our		decisions
rebrand and	introduction		•	Progressisregularly reviewed by the Board. During the
of our counselling service				year as part of the strategic review the Board have
and the	subsequent			agreed a framework for success with three core aims
increaseindemand			•	The Chief Executive has some flexibility to respond to
				immediate additional resource demands within
				designated authority and where necessary, we investin
				greater team resources to provide capacity with options
				presented to Trustees for decisions
Trustees may		lack	•	We have updated our governing document to allow
relevant skills as		the		greater flexibility to recruit trustees with specialist skills
Charity develops				and experience
			•	We have a Nominations Committee who oversee matters
				relating to trustee appointments and tenure
			•	We review board performance and consider skills gaps
				at our annual board away day
Increasing	levels	of	•	Responsibilities are includedinstaff role descriptions
regulation and a broad			•	Trustees receive updates at each board meetingon
regulatory landscape		may		regulatory changes
resultin a	compliance		•	Compliance activityisincludedinour annual work plans
failure				and we will be investinQ more resourcesinthis area

*Priority for*	IKey Activities
*2021122* ---
	~ --
Beneficiaries	We will roll outTIPTtraining to support officers and staff exposed to trauma
	Following the award of a grant of £2.Smto the Police Treatment Centre we will
	work with the PTC to oversee the completion of capital build and;
	Agree a modelofcare toenhance support for those with PTSD & CPTSD
	Building on the learning and successofour North West Peer Support pilot and the
	introduction of on line provision during Covid 19 we will extend this to Hampshire
	and Thames Valley
	We will review our access criteria and redesign ourcounsellingprovisionin
	response to rising demand to streamline the process, introduce clinical triage and,
	place the service on a more sustainable footing
	We will provide targetedresourcesto enable self-help and self-care and support
	resilience
	We will increase our engagement withfamiliesand better understand their needs
Internal	We will implement a replacementCRMdatabase to optimise our engagement with
Processes	supporters and donorsinsupportofour fundraising activities and GDPR
	compliance
	We will implement a case management system CMS to improve beneficiary
	experience, support better feedback and case studies and, impact reporting
Financial	We will shift from reactive toproactive fundraisingto diversify and grow our
	fundraised income; retain & uplift existing donors; grow supporter and potential
	donor base; improve donor experience
Strategic	We will review our volunteer programme to ensure it remains fit for purpose and
Enablers	reflects the needsofthe charity and our beneficiaries
	We will implement an online shop facility to enable charging for some materials
	and activities
	We will keep our IT systems & infra-structure under review to ensure that they
	continue to meet our needs
	We will recruit new trustees to address skills gaps and succession planning needs

ere signed were:
_J_6pter C Greany	.	{_Ap12_ointed21stMay202Q) (Retired12thAugust2021)
P Griffiths
D Hamilton		(Appointed21stMay2020)
M Lindsat_ K Lowes A Macdonald N Massey S Mertes S Ockham A Orchard D Pond S Purdy	-+- -l .	(A12_pointed13thM~y2021) (Retired 4thApril2020) (Retired31stMarch2021) (Appointed21 stMay2020) (Appointed13thMay2021 (Appointed18thFebruary2021) (A12_pointed13thMay2Q_21) (Retired12thAugust2021)
D Ray-Hill
G Stephens
_J_Tolfrey

		Unrestricted	Restricted	Total	Total
		Funds	Funds	2021	2020
	Notes	£	£	£	£
Income and endowments from:
Donations and legacies	3	976,687		976,687	716,613
Other trading activities	4	2,567		2,567	80
Investments	5	683,594		683,594	876,552
Total income		1,662,848		1,662,848	1,593,245
Expenditure on:
Raising funds
Fundraising and publicity	6	308,325		308,325	425,656
Investment management	6	168,531		168,531	185,424
		476,856		476,856	611,080
Charitable activities	7	4,376,690		4,376,690	3,177,553
Total expenditure		4,853,546		4,853,546	3,788,633
Net expenditure before
investment gains/(losses)		(3,190,698)		(3,190,698)	(2,195,388)
Revaluationofinvestment
property	13	40,000		40,000
Lossonproperty held for
resale	15	(12,636)		(12,636)
Net gains/(losses)on
investments	14	4,960,190		4,960,190	(2,090,911)
Net (expenditure)/income
before transfers		1,796,856		1,796,856	(4,286,299)
Gross transfers between funds
Net movementinfunds		1,796,856		1,796,856	(4,286,299)
Fund balances at 1 April 2020		29,608,930	500	29,609,430	33,895,729
Fund balances at31March2021		31,405,786	500	31,406,286	29,609,430

			2021		2020
	Notes	£	£		£	£
FIXED ASSETS
Tangible assets	12		19,899			23,772
Investment property	13		265,000			225,000
Investments	14		26,340,322		24,347,460
			26,625,221		24,596,232
CURRENT ASSETS
Property held for resale	15				550,000
Debtors	16	631,373			499,509
Cash at bank andinhand		4,731,945			4,550,994
		5,363,318			5,600,503
CREDITORS:amounts falling due
within one year	17	(582,253)			(587,305)
NET CURRENT ASSETS			4,781	,065		5,013,198
TOTAL ASSETS LESS CURRENT
LIABILITIES			31,406,286		29,609,430
INCOME FUNDS
Unrestricted funds
Designated funds	18	28,347,931			26,195,945
General funds	18	3,057,855			3,412,985
		31,405,786			29,608,930
Restricted Funds	19			500		500
TOTAL FUNDS			31,406,286		29,609,430

		2021			2020
	Notes	£	£	£	£
Cash flows from operating activities
Cash generated from operations	24		(3,998,978)		(2,685,259)
Cash flows from investing activities
Purchase of tangible fixed assets		(8,357)		(16,166)
Purchaseofinvestments		(10,603,929)		(5,253,394)
Net proceeds from saleofproperty for resale		537,364
Proceeds from saleofinvestments		13,571,257		8,203,453
Dividends and interest from investments		683,594		876,552
			4,179,929
Net cash provided by/(used in)					3,810,445
investing activities
Net increaseincash and cash equivalents			180,951		1,125,186
Cash and cash equivalents at beginning	of year		4,550,994		3,425,808
Cash and cash equivalents at end of year			4,731,945		4,550,994
Net Funds
Cash at bank andinhand			4,731,945		4,550,994
			4,731,945		4,550,994

		Unrestricted	Restricted	Total	Total
		Funds	Funds	2021	2020
		£	£	£	£
	Donations and gifts	58,517		58,517	179,945
	Legacies receivable	653,807		653,807	262,231
	Payroll giving from Police Forces	242,074		242,074	274,437
	Gift aid receivable	11,184		11,184
	Government Grants	11,105		11,105
		976,687		976,687	716,613
	Comparative figures:
		Un restricted	Restricted	Total
		Funds	Funds	2020
		£	£	£
	Donations and gifts	179,945		179,945
	Legacies receivable	261,731	500	262,231
	Payroll giving from Police Forces	274,437		274,437
		716,113	500	716,613
4.	OTHER TRADING ACTIVITIES
		Un restricted	Restricted	Total	Total
		Funds	Funds	2021	2020
		£	£	£	£
	Sale of branded merchandise	504		504	80
	Sales of training manuals	2,063		2,063
		2,567		2,567	80
	Comparative figures:
		Unrestricted	Restricted	Total
		Funds	Funds	2020
		£	£	£
	Sale of branded merchandise	80		80
		80		80

INVESTMENT INCOME
		Total	Total
	Unrestricted		Un restricted
		Funds	Funds
		2021	2020
		£	£
Income from listed investments		681,080	866,509
Interest receivable		2,514	10,043
		683,594	876,552

	Un restricted	Restricted	Total	Total
	Funds	Funds	2021	2020
	£	£	£	£
Funding and publicity
Other fund raisingcosts	170,877		170,877	216,251
Support costs (note8)	137,448		137,448	209,405
Fundraising and publicity	308,325		308,325	425,656
Investment Management	168,531		168,531	185,424
	476,856		476,856	611,080

RAISING FUNDS (continued)
Comparative figures:
	Unrestricted	Restricted	Total
	Funds	Funds	2020
	£	£	£
Funding and publicity
Other fund raising costs	216,251		216,251
Support costs	209,405		209,405
Fundraising and publicity	425,656		425,656
Investment Management	185,424		185,424
	611,080		611,080

	Institution	Maintenance	Assistance	Educational	Christmas	Total	Total
	Grants	Grants	Grants	Bursaries	Grants	2021	2020
	£	£	£	£	£	£	£
Grantstoinstitutions:
Major grants	2,250,000					2,250,000	297,410
1in4 grants	190,079					190,079	677,753
Wellbeing grants	3,058					3,058	66,310
Recovery Days							12,891
							--
	2,443,137					2,443,137	1,054,364
Grantstoindividuals		79,000	52,162	57,000	2,900	191,062	629,305
	2,443,137	79,000	52,162	57,000	2,900	2,634,199	1,683,669

Other charitable activities	2021	2020
	£	£
Resilience Project	17,291	90,254
InPatient Stays	7,829	186,157
Confidential Care Line	787,767	219,984
Clinical Support	200
Volunteer Program	103,822	199,531
Peer Support	10,674	12,471
Suicide Prevention Workshops		24,766
Return to Work	7,312	16,789
TIPT	5,814
Employment Costs	326,917	252,876
Other	4,137	2,445
Allocationofsupport and governance costs (note 8)	470,728	488,611
		-
Total grants and charitable activities	4,376,690	3,177,553
	---

	Institution	Maintenance	Assistance	Educational	Educational	Christmas	Total
	Grants	Grants	Grants	Bursaries		Grants	2020
	£	£	£		£	£	£
Grantstoinstitutions:
Major grants	297,410						297,410
1in4 grants	677,753						677,753
Wellbeing grants	66,310						66,310
RecoveryDays	12,891						12,891
	1,054,364						1,054,364
Grantstoindividuals		100,000	455,105		65,000	9,200	629,305
		--
	1,054,364	100,000	455,105		65,000	9,200	1,683,669
			Other charitable activities				2020
							£
			Resilience Project				90,254
			InPatient Stays				186,157
			Confidential Care Line				219,984
			Volunteer Program				199,531
			Peer Support				12,471
			Suicide PreventionWorkshops				24,766
			Returnto Work				16,789
			Employment Costs				252,876
			Other				2,445
			Allocation of supportand governance costs			(note8)	488,611
			Total grants and charitable activities				3,177,553

CHARITABLE ACTIVITIES (CONTINUED)
Grants made to institutions
	2021	2020
	£	£
Major grants
National Police Memorial Day		12,000
Scottish Police Memorial Day		660
RPOAS		30,000
Police Treatment Centres	2,250,000	250,000
M.A.P.S.		4,750
	2,250,000	297,410
1in4 grants
PCC North Wales		24,420
PCCGMP		14,878
PCC Lancash ire		55,680
PCCWarwickshire	44,064
PCCGwent		50,000
PCCWestYorkshire	40,000	50,000
PCC for Northern Ireland		83,773
PCC Suffolk	55,267	27,265
PCC Kent		64,486
PCC Durham	22,917	75,832
PCC Humberside	35,144	68,910
PCC Devon & Cornwall	32,386	45,581
SPA	58,024	66,928
MetPolice		50,000
Less accrued projects from last year cancelled	(97,723)
	190,079	677,753

CHARITABLE ACTIVITIES (CONTINUED)
Grants made to institutions (continued)
	2021	2020
	£	£
Wellbeing grants
Scottish Policy Authority	217	15,794
Met Police	2,982	1,784
PCC Lincolnshire		3,000
Dyfed Powys		420
PCC West Mercia		3,000
PCC Sussex		3,000
PCC Greater Manchester Police		2,117
PCC Cheshire		1,022
PSNI		3,000
PCC Nottingham		7,689
PCC Surrey / Sussex		3,000
PCC Humberside		6,000
PCC West Midlands		3,000
PCC Hertfordshire		3,000
PCC Devon&Cornwall		2,500
PCC Merseyside		3,000
PCC Leicestershire		1,089
PCC Bedfordshire		895
East Midlands Specialist Operations		3,000
Less grant accruals written off	(141)
	3,058	66,310
Recovery Days
PCC Essex		2,784
Scottish Police Authority		8,307
PCC Hampshire		1,800
		12,891
Total grants payable to institutions	2,443,137	1,054,364

	Support	Governance	Total	Total
	costs	Costs	2021	2020
	£	£	£	£
Staff costs	234,760		234,760	219,187
Depreciation	12,230		12,230	14,389
Computer running costs	58,389		58,389	43,968
Travel	1,033		1,033	5,671
Energy and rates	16,086		16,086	18,937
Rent	74,698		74,698	73,186
Service Charge	19,150		19,150	23,124
Insurance	11,256		11,256	8,670
Telecommunications	9,670		9,670	10,218
Printing, postage and stationery	3,055		3,055	8,766
Training and subscriptions	8,769		8,769	10,812
Marketingand communications costs	53,070		53,070	156,861
Repairs, cleaning and office sundries	11,036		11,036	15,025
Bank charges	1,300		1,300	1,591
Relocation costs	118		118
Audit fees		12,300	12,300	11,880
Accountancy		6,852	6,852	5,933
Legal and professional		74,357	74,357	51,786
Trustees		47	47	18,012
	514,620	93,556	608,176	698,016
Analysed between
Fundraising (note 6)	116,304	21,144	137,448	209,405
Charitable activities (note7)	398,316	72,412	470,728	488,611
	514,620	93,556	608,176	698,016

	Support	Governance	Total
	costs	costs	2020
	£	£	£
Staff costs	219,187		219,187
Depreciation	14,389		14,389
Computer running costs	43,968		43,968
Travel	5,671		5,671
Energy and rates	18,937		18,937
Rent	73,186		73,186
Service Charge	23,124		23,124
Insurance	8,670		8,670
Telecommunications	10,218		10,218
Printing, postage and stationery	8,766		8,766
Trainingandsubscriptions	10,812		10,812
Marketingandcommunications costs	156,861		156,861
Repairs, cleaning and office sundries	15,025		15,025
Bank charges	1,591		1,591
Audit fees		11,880	11,880
Accountancy		5,933	5,933
Legal and professional		51,786	51,786
Trustees		18,012	18,012
	610,405	87,611	698,016
Analysed between
Fundraising (note6)	183,122	26,283	209,405
Charitable activities (note7)	427,283	61,328	488,611
	610,405	87,611	698,016

EMPLOYEES
	2021	2020
	Average	Average
	Number	Number
Average numberofstaff	20	16
Employment costs
	2021	2020
	£	£
Wages and salaries	680,114	580,956
Social security costs	65,315	55,742
Other pension costs	40,505	25,867
Redundancy payments		12,600
	785,934	675,165

	2021	2020
	Number	Number
£70,000 - 80,000
Remuneration of key management personnel
The remunerationofkey management personnel is as follows.
	2021	2020
	£	£
Aggregate compensation includingNIand pension contributions	276,880	204,263

	Computer	Furniture&
	Equipment	Fittings	Equipment	Total
	£	£	£	£
Cost
At 1 April 2020	69,215	18,303	1,871	89,389
Additions	8,019		338	8,357
Disposals	(5,528)	(10,998)		(16,526)
At31March 2021	71,706	7,305	2,209	81,220
Depreciation
At 1 April 2020	51,293	13,804	520	65,617
Depreciation chargedinthe year	9,885	1,703	642	12,230
Disposals	(5,528)	(10,998)		(16,526)
At31March 2021	55,650	4,509	1,162	61,321
Net book value
At31March2021	16,056	2,796	1,047	19,899
At31March 2020	17,922	4,499	1,351	23,772

INVESTMENT PROPERTY	2021	2020
	£	£
Fair value
At 1 April 2020	225,000	225,000
Revaluation	40,000
At31March 2021	265,000	225,000

	Investments
	£
Cost or valuation
Market value at 1 April 2020	24,347,460
Additions	10,603,929
Disposals	(13,571,257)
Net investment gains	4,960,190
Market value at31March 2021	26,340,322

PROPERTY HELD FOR RESALE
	2021
	£
Fair value at31March 2020	550,000
NetproceE;!dSfrom sale	(537,364)
Loss on sale	(12,636)
Fair value at31March 2021

DEBTORS
	2021	2020
Amounts falling due within one year:	£	£
Other debtors	6,966	3,589
Prepayments and accrued income	624,407	495,920
	631,373	499,509
CREDITORS: Amounts falling due within one year
	2021	2020
	£	£
Trade creditors	137,429	25,553
Accruals and deferred income	309,426	203,561
Other creditors	135,398	358,191
	582,253	587,305
Included within other creditors are grants payable, figures stated below:
	2021	2020
	£	£
Grants payable	134,602	338,934

		Movement	infunds	Other gains	Balance at
	Balance at 1			and	31March
	April 2020	Income	Expenditure	transfers	2021
	£	£	£	£	£
Designated funds
Welfare fund	250,000				250,000
1in4 Fund	687,324		(190,079)	(155,498)	341,747
Investment fund	17,356,816			4,325,278	21,682,094
Mental health fund	3,250,000		(2,250,000)		1,000,000
Planned callonreserves	4,651,805			422,285	5,074,090
	26,195,945		(2,440,079)	4,592,065	28,347,931
General funds	3,412,985	1,662,848	(2,413,467)	395,489	3,057,855
	29,608,930	1,662,848	(4,853,546)	4,987,554	31,405,786

		Movement	infunds	Other gains	Balance at
	Balance at 1			and	31March
	April 2019	Income	Expenditure	transfers	2020
	£	£	£	£	£
Designated funds
Welfare fund	250,000				250,000
1in4 Fund	2,287,581		(677,753)	(922,504)	687,324
Investment fund	27,326,500			(9,969,684)	17,356,816
Mental health fund	3,500,000		(250,000)		3,250,000
Planned call on reserves				4,651,805	4,651,805
	33,364,081		(927,753)	(6,240,383)	26,195,945
General funds	514,724	1,592,745	(2,843,956)	4,149,472	3,412,985
	33,878,805	1,592,745	(3,771,709)	(2,090,911)	29,608,930

	Balance at 1	Movement	infunds		Balance at31
	April 2020	Income	Expenditure	Transfers	March 2021
	£	£	£	£	£
Warwickshire	500				500

	Balance at 1	Movement	infunds		Balance at31
	April 2019	Income	Expenditure	Transfers	March 2020
	£	£	£	£	£
Hampshire	16,924		(16,924)
Warwickshire		500			500
	16,924	500	(16,924)		500

	General	Designated	Restricted	Total
	Funds	Funds	Funds	2021
	£	£	£	£
Fund balances at31March2021are
representedby:
Tangible assets		19,899		19,899
Investment property	265,000			265,000
Investments		26,340,322		26,340,322
Current assets/liabilities	2,792,855	1,987,710	500	4,781,065
	3,057,855	28,347,931	500	31,406,286

	General	Designated	Restricted	Total
	Funds	Funds	Funds	2020
	£	£	£	£
Fund balances at31March 2020 are
Representedby:
Tangible assets		23,772		23,772
Investment property	225,000			225,000
Investments		24,347,460		24,347,460
Current assets	3,187,985	1,824,713	500	5,013,198
	3,412,985	26,195,945	500	29,609,430

	Land&	Fittings&		Land&	Fittings&
	Buildings	equipment	Total	Buildings	equipment
	2021	2021	2021	2020	2020
Amounts payable:	£	£	£	£	£
Within one year	68,561	5,971	74,532	68,561	5,972
Between two and five years	102,841	498	103,339	171,402	6,469
	171,402	6,469	177,871	239,963	12,441

CASH GENERA TED FROM OPERATIONS
	2021	2020
	£	£
Net expenditure before investment gains	(3,190,698)	(2,195,388)
Adjustments for:
Dividends and interest income from investments	(683,594)	(876,552)
Depreciation charges	12,230	14,389
Decreaseinstocks		2,982
(lncrease)/decreaseindebtors	(131,864)	154,289
(Decrease)/increaseincreditors	(5,052)	215,021
Netcash (used in) operations	(3,998,978)	(2,685,259)

	Unrestricted	Restricted	Total
	Funds	Funds	2020
	£	£	£
Income and endowments from:
Donations and legacies	716,113	500	716,613
Other trading activities	80		80
Investments	876,552		876,552
Total income	1,592,745	500	1,593,245
Expenditure on:
Raising funds
Fundraising and publicity	463,938		463,938
Trading costs
Investment management	185,424		185,424
	649,362		649,362
Charitable activities	3,122,347	16,924	3,139,271
Total expenditure	3,771,709	16,924	3,788,633
Net expenditure before
investment (losses)/gains	(2,178,964)	(16,424)	(2,195,388)
Revaluation of property held for
resale
Net (losses)/gainson
Investments	(2,090,911)	-	(2,090,911)
Net (expenditure)/income
before transfers	(4,269,875)	(16,424)	(4,286,299)
Gross transfers between funds
Net movementinfunds	(4,269,875)	(16,424)	(4,286,299)
Fund balances at 1 April 2019	33,878,805	16,924	33,895,729
Fund balances at31March 2020	29,608,930	500	29,609,430