Police Care UK Trustees’ Annual Report **2022-23** 

**ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023** 


Charity Registration number: 1151322 (England and Wales), SC0047767 (Scotland) Company Registration number: 08426630 (England and Wales ) 



## Contents 

Our mission......................................................................................................................1 Values................................................................................................................................1 Chair’s Foreword...............................................................................................................2 CEO’s Foreword................................................................................................................3 Charitable Activities Report............................................................................................4 Legal and Administrative Information............................................................................5 Trustee’s Report...............................................................................................................7 Independent Auditors Report.........................................................................................16 Statement of Financial Activities....................................................................................21 Balance Sheet...................................................................................................................22 23 Statement of cash flows.................................................................................................. Notes to the Financial Statements.................................................................................24 


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Police Care UK makes sure both serving and former colleagues who<br>suffer harm, and their families, have someone to turn to when things get<br>tough.<br>We provide practical, emotional, and financial support that is<br>confidential, independent, and accessible.<br>Charity Registration number: 1151322 (England and Wales), SC0047767 (Scotland)<br>Company Registration number: 08426630 (England and Wales)<br>**----- End of picture text -----**<br>





## **Vision** 

The welfare needs of the police family are upheld and members are supported to achieve their full potential. 

## **Mission** 

To reduce the impact of harm on police and their families. 

## **Aims and objectives** 

Ensuring everyone is aware of the harm police experience as part of their role. 

Enabling people to recover and rebuild their lives. 

Engaging with the police service to do all they can to reduce or prevent harm. 

## **Values** 


## **Caring** 

Our approach is one built around understanding the difficult environment in which the police operate in. We demonstrate empathy, respect, and understanding in everything we do. 


## **Independent** 

We effectively support the service whilst being outside it. This means we can wholeheartedly champion the needs of our beneficiaries free from conflicts of interest. 


## **Open** 

We share our expertise, experience, and resources with others because we understand that collaboration is the only way we can help improve the lives of our beneficiaries. 


## **Responsible** 

We use our resources wisely to best support our beneficiaries, both now and in the future, while upholding the highest ethical and professional standards possible. 


## **Innovative** 

We constantly seek new ways to improve our working practices, support programmes, and welfare options to better support our beneficiaries. 

1 



## Chair’s Statement 

Police Care UK continues to deliver transformational support to people injured in the service of policing and their families. Our long-standing tradition of policing by consent means that the way the police service keeps our communities safe places even further risk and burden on its people.  Beyond the iconic ‘bobbies’ on our streets, policing in the modern world demands a wide range of less visible enforcement with similar psychological and physical risks. 

The small team at Police Care UK, operating on an Chair’s statement equally small annual budget, continue to deliver life-changing support to serving and retired police officers, staff and their families. Helped by a nationwide movement of volunteers who give long hours in support of this mission and our ongoing relationships across the service, we have been able to expand our support while continuing to design and test innovative new treatments and clinical programmes. 


This is made possible by the leadership of Gill Scott-Moore as CEO over the last ten years and my predecessor as Chair of Trustees Mark Lindsay (18th July 2018 - 27th May 2022). During this time, The Police Dependent’s Trust was transformed into Police Care UK. With the new name came an expanded mission to address the huge gap in treatment of psychological trauma that leads to so many unhappy lives.  While continuing to provide welfare and assistance, the team has delivered ground-breaking studies and turned them into action through innovative trauma treatment and prevention programmes. 

As we say goodbye and thank you to Gill after 10 years of excellent service, we remain committed to continuing our work, expanding our support and developing the innovative treatments that will keep many more people in happy and successful lives through policing. 

On behalf of all my fellow Trustees, thank you to our staff, our volunteers and all our partners. 

## Derek Ray-Hill 

## Chair of Trustees 


2 



## CEO’s Foreword 

I write this foreword with mixed emotions. I have a huge amount of pride in the achievements of Police Care UK during my time as Chief Executive, but also some sadness as I prepare to leave the Charity that I have been privileged to lead for almost 10 years. 

The demanding nature of police work often leads to physical and mental health challenges, the effects of which can last long beyond policing careers. With 1 in 5 serving personnel living with symptoms of Post Traumatic Stress Disorder and around 11,000 officers injured each year as a result of assaults alone, the need for dedicated support is crucial. 

Dedicated support is crucial, not only due to the unique role of policing and the inherent risks they face but also the intense public, media and political scrutiny under which they perform their duties, often in incredibly challenging circumstances. One event in particular was the policing operations surrounding the sad death of Her Majesty Queen Elizabeth II whom the Charity was honoured to have as its Patron since 1968. 

“Our combination of research, innovation and evidence-based support, enhances the wellbeing and resilience of serving and veteran police officers, staff and their families and helps to create a resilient and healthier police force”. 

Over the last 10 years, Police Care UK has evolved from a traditional benevolent charity to one which is now recognised as a leader and innovator in police wellbeing. The challenge for the future will be to maintain and build on this reputation whilst avoiding the risk of transference of duty of care from police forces and government as public finances continue to be squeezed. Finding new sources of funding and growing our supporter base to reduce the Charity’s reliance upon its reserves, is key to long term sustainability. 

Our combination of research, innovation and evidence-based support, enhances the wellbeing and resilience of serving and veteran police officers, staff and their families and helps to create a resilient and healthier police force. Together we enable them to continue their essential work and make a lasting impact on the lives of those who serve and protect our communities. 

## Gill Scott-Moore 

Chief Executive Officer 



3 



## Charitable Activities Report 


This year saw us provide assistance to over 1,000 requests for help with 339 people given access to more than 3,900 sessions of psychotherapy, predominantly due to the trauma they witnessed or experienced whilst on duty. Grants, peer support and general advice and signposting formed the majority of our other sources of help to individuals. Our activities covered all four nations of the UK. A total of these individual 140 requests for help were from members of the policing community in Scotland. 

Reflecting our commitment to innovation during the year, we began a pilot project focussed on the needs of serving officers with Complex-PTSD. This mental health condition is notoriously difficult to treat, however, the early results of this service evaluation are incredibly encouraging with 93% of the three cohorts of delegates able to return to work. This Intensive Therapy Service project will continue to run for the forseeable future to help build an evidence base. Assuming results continue to be positive, we hope it will be adopted by the police service as a meaningful treatment option for C-PTSD. The Charity will also look at how the project could be further developed beyond its current residential-only format to be delivered online thereby increasing its accessibility and making it more cost effective. 

Having evolved in recent years from a benevolent welfare and grant-based organisation to include the delivery of mental health clinical support services, the way we operate continues to evolve. This includes investing in our internal clinical capacity and capabilities to make sure we deliver services that assess, protect and support beneficiaries appropriately. 

To help increase the resilience of those police officers and staff exposed to trauma we also continue to work with forces to deliver training in our Trauma Impact Prevention Techniques (TIPT). This included an intensive week in June where we delivered training across the Highlands and Islands division of Police Scotland. Our ambition is that these techniques are routinely available to all those in frontline policing roles. 





4 




## **POLICE CARE UK** 

LEGAL & ADMINISTRATIVE INFORMATION FOR THE YEAR END 31 MARCH 2023 

## **Trustees** 

N Basu L Kelly K Lowes S Ockham D Ray-Hill G Stephens D Threadgold J Tolfrey 

The list of Trustees above are those serving at the time these accounts were signed. During the year and up to the date of the accounts being signed the Trustee movements were: 

N Basu Appointed 19th May 2022 P Fotheringham Appointed 19th May 2022 Retired 26th October 2023 D Hamilton Retired 16th February 2023 S Hartshorn Retired 12th June 2023 M Lindsay Retired 27th May 2022 S Mertes Retired 31st August 2023 A Orchard Retired 12th April 2023 D Pond Retired 17th July 2023 D Threadgold Appointed 18th May 2023 

Charity Number (England & Wales) 1151322 

Charity Number (Scotland) SC0047767 

Company Number 08426630 

Auditor Alliotts LLP Friary Court 13-21 High Street Guildford GU1 3DL 

Bankers 

Royal Bank of Scotland PLC London Drummonds Branch 49 Charing Cross London SW1A 2DX 

5 




## **POLICE CARE UK** 

LEGAL & ADMINISTRATIVE INFORMATION FOR THE YEAR END 31 MARCH 2023 (continued) 

Solicitors 

Solicitors BDB Pitmans LLP 50 Broadway Westminster London SW1H 0BL Investment advisors Independent Investment Reviews 88 Kingsway London WC2B 6AA 

The Trustees present their report and financial statements for the year ended 31 March 2023. 

6 




## **POLICE CARE UK** 

## TRUSTEES’ REPORT 

## FOR THE YEAR END 31 MARCH 2023 

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charity’s Articles of Association, the Companies Act 2006 and the Statement of Recommended Practice for Charities (SORP 2015) (Second Edition, effective 1 January 2019). 

## STRUCTURE GOVERNANCE & MANAGEMENT 

The Charity is a company limited by guarantee without share capital. The Trustees are also the directors for the purpose of company law. 

## Board of Trustees 

The Trustees are committed to demonstrating good governance and have adopted and implemented the Charity Governance Code. The Board of Trustees met four times during the year to consider the Charity’s investment matters, receive regular updates from committees, and to plan for its short, medium and long term future. Additionally, they meet annually to consider strategy and to plan for the future and to assess board performance, including whether the Board has the right mix of skills to deliver on its plans. 

When a vacancy arises, the Trustees shall have regard to the desirability of seeking one or more recommendations to fill the vacancy from any or all of the following bodies (or to such other body or bodies as may succeed to their operations): 

- (a) The National Police Chiefs Council; 

- (b) The Chief Police Officers’ Staff Association; 

- (c) The Police Superintendents’ Association of England and Wales; 

- (d) The Association of Scottish Police Superintendents; 

- (e) The Superintendents’ Association of Northern Ireland; 

- (f) The Police Federation of England and Wales; 

- (g) The Scottish Police Federation; 

- (h) The Police Federation of Northern Ireland; 

- (i)  The National Association of Retired Police Officers; 

- (j)  The Retired Police Officers’ Association Scotland; and 

- (k) The Northern Ireland Retired Police Officers’ Association 

In order to strengthen the skills and diversity of the Board the Charity may also appoint co-opted Trustees. 

7 




## **POLICE CARE UK** 

## TRUSTEES’ REPORT 

## FOR THE YEAR END 31 MARCH 2023 

New trustees attend an induction and meet employees and attend training to support their role. Trustees are routinely updated with recent law governing trustee’s responsibilities and are provided with copies of Charity Commission Guidance relevant to their role. 

## Organisation 

The Trustees have appointed two sub-committees to help with the execution of the Board’s responsibilities. The Audit & Investment Committee met 4 times during the year to support the Trustees on financial, control, risk and investment matters.  The Remuneration & Nomination Committee met once and supports the Trustees on staff matters, trustee appointments and tenure. 

Other committees and working groups are formed on a temporary basis as and when needed. 

Day to day management of the Charity is delegated to the Chief Executive, who has authority to approve expenditure within the framework of delegations. The Trustees regularly review the scheme of delegation. 

All Trustees give of their time freely and no Trustee received remuneration in the year. 

## Remuneration policy 

The Trustees consider that the Chief Executive, Director of Research, Head of Operations and the Head of Finance & Resources comprise the key management personnel of the Charity, in charge of directing and controlling, running and operating the Charity on a day-to-day basis. 

The pay of all staff is reviewed annually and includes reference to comparisons with other charities ensuring the Police Care UK remains sensitive to broader issues of pay and employment conditions elsewhere. We aim to recruit at the lower medium point with comparable organisations, providing scope to reward excellence whilst taking into account the Charity’s ability to attract and retain committed and motivated employees. We do not employ interns without pay and we pay the real living wage for all of our staff. 

## OBJECTIVES AND ACTIVITIES 

## Objects of the Charity 

The objects of the Charity are to promote the efficiency of the UK police service and support the needs of serving and former police officers, including staff employed in policing roles, and their dependants arising through injury, death as a result of duty, illness, hardship and old age. 

Police Care UK is the Charity for the entirety of policing doing our utmost to improve the mental health and wellbeing of police personnel. We are there for serving, veteran police officers, staff, and their families and police forces throughout the UK from local to national. 

8 




## **POLICE CARE UK** 

## TRUSTEES’ REPORT 

## FOR THE YEAR END 31 MARCH 2023 

## How the Charity operates 

Police Care UK provides a comprehensive programme of counselling, emotional support & advice, grant funding, training and research. We improve awareness and understanding of the harms of policing, enable police forces to better look after their people and, most importantly, help those who are harmed to rebuild their lives and recover from the physical and psychological scars of service 

We work independently of the police and government to help ensure that serving and former police who suffer harm, and their families, have someone to turn to when things get tough. 

## Framework for success 

Trustees have agreed a Framework for Success which helps focus our activities on those areas where we consider we can have the greatest impact. The framework sets out our core aims and objectives. 

For further information on the specific grants programmes and other services for both individuals and organisations, our Framework for Success and  our Impact Report, visit the Charity’s website https:// www.policecare.org.uk/about-us 

## Activities for Public Benefit 

In setting out their objectives and planning their activities the Trustees have given careful consideration to the Charity Commission’s general guidance on public benefit. The Charity provides a significant public benefit given the relatively wide section of people who have the opportunity to apply for assistance and be considered as a potential beneficiary. The impact of the Charity’s work goes beyond those helped directly as we help reduce the distress experienced by the family and friends of those who are injured, and, as a significant element of our work supports police forces, there is a wider public benefit across the whole of the UK. 

9 




## **POLICE CARE UK** 

## TRUSTEES’ REPORT 

## FOR THE YEAR END 31 MARCH 2023 

## Fundraising 

We are investing in our fundraising capacity in order to diversify and grow our fundraising activities to reduce our dependency on investment income and support more beneficiaries, recognising that there is support from people wanting to get involved in helping Police Care UK. 

We uphold the highest fundraising standards and have published our fundraising promise on our website. We have maintained our voluntary registered status with the Fundraising Regulator and adhere to the Code of Fundraising Practice. We do not undertake any door-to-door or street fundraising, and do not use any third party companies to fundraise on our behalf. We have robust data protection and privacy policies in place and we do not share personal data outside these arrangements. We do not sell any personal data for use by any external organisation. 

We report and monitor on a regular basis through our Senior Leadership Team and the Board of Trustees all instances of potentially vulnerable supporters and ensure that we act and respond appropriately by reviewing each instance and how we handled it. This allows the Charity to ensure we are continuously improving the overall experience provided to vulnerable supporters. 

## Complaints 

We take all complaints very seriously and respond according to our complaints policy. This year saw no fundraising complaints. 

10 




## **POLICE CARE UK** 

TRUSTEES’ REPORT FOR THE YEAR END 31 MARCH 2023 

## ACHIEVEMENTS AND PERFORMANCE 


## **1** ~~**5**~~ **3** ~~**0**~~ 

enquiries were r ~~eceiv~~ ed by our Welfare and Therapeutics Team. 


## ~~**97**~~ **41** 

of all enquiries passed to our Therapeutics services went on to receive trauma therapy. 


**390** ~~**0**~~ counselling sessions were accessed by our beneficiaries, via our Therapeutic services. 


## **946** 

is the improvement rate from ~~the In~~ ternal Trauma Que ~~stionn~~ aire scores, pre and post therapy. 


**794** of all grants were approved. 


## **104** 

therapy sessions have been delivered through the Thrive App with a success rate of 88.2%. 


## **1000** 

hours have been dedicated to Police Care UK by our volunteers, who supported events and offered support to our beneficiaries. 

## Enquiries by country 


**85%** England **10%** Scotland 

- **3%** Northern Ireland **2%** Wales 

11 




## **POLICE CARE UK** 

## TRUSTEES’ REPORT 

## FOR THE YEAR END 31 MARCH 2023 

## Future Plans 

The Trustees met in March 2023 to consider the Charity’s strategic direction for the next 10 years, Trustees’ reaffirmed their commitment to: 



- Continue to be the leading voice in identifying, quantifying and evidencing solutions for police officers, staff and their families harmed as a result of policing. 

- Continue to provide support - both clinical and non-clinical - to our beneficiaries helping them to rebuild their lives. 



Invest in the specialist clinical skills and capabilities needed to support innovation and increase the number of beneficiaries we can help. 

Focus on fundraising and engagement with new audiences who support policing. 

## Financial Review 

22 to 45. The results of the Charity are set out in the financial statements on pages 

The Charity remains in a robust financial position and continues to be well placed to support its charitable activities. The Charity however continues to be heavily reliant on its investments as its primary source of income with ongoing calls on reserves to fund increasing beneficiary needs.  Our planned underlying deficit is in the region of £2.5m per year which needs to be addressed through generating new sources of income to place our activities on a sustainable footing. 

The Charity’s net deficit (before other recognised gains and losses) was £1,186,248 compared to a deficit of £1,680,496 in 2021/22. The Charity’s agreed strategy, as stated in previous annual reports, is to expand activities and assist more beneficiaries and to grow our staff team to help meet this objective. Accordingly, our headcount grew from 22 to 23. 

Total income of £1,534,417 saw an increase of £408,514 due to two significant legacies totalling £227k and restricted income (£140k) for funding our Intensive Therapy Service and the settling up of our Network of Emergency Service Therapists. 

Expenditure on charitable activities totalled £2,291,597 (2021/22 £2,360,873), a decrease of £69,276. The Trustees have developed a strategic plan to diversify our income, with a particular focus on fundraising and ultimately increase our offer to our beneficiaries over the next 5-10 years to guarantee the future of the Charity. A new Head of Fundraising was appointed in July 2023. 

We continued to deliver project activity on-line, where feasible, as part of our strategy following Covid, for example our Veteran Peer Support Service and training in our Trauma Impact Prevention Techniques. Whilst we consider that face-to-face will always be the gold standard for several of our initiatives, we are pleased that we are now able to be more flexible in our approach. 

12 




## **POLICE CARE UK** 

## TRUSTEES’ REPORT 

## FOR THE YEAR END 31 MARCH 2023 

## Investment Management 

Investment performance is always of particular focus given the Charity’s reliance on this key source of income. During the year we continued to work with our investment advisors, Independent Investment Reviews (IIR) to closely monitor performance. Trustees have adopted a portfolio approach to managing investments to help spread the risk and reduce any potential impact of any single fund underperforming. 

The Charity’s assets were invested in accordance with the Trustee Act 2000. Other than that, there were no restrictions on the Charity’s powers to invest. The investment objective was to provide a reasonable level of income whilst maintaining and growing the value of the capital in real terms 

Overall, the combined value of our investments as at 31st March 2023 was £27.6m, compared to £29.06m in March 2022, a decrease of 5%.  Trustees’ are pleased to report that CCLA and BNY Newton performance has continued to rank very highly against their peers. 

Trustees have taken steps to manage and mitigate risks in our financial performance and position  in accordance with the latest available information and guidance. This includes regular review of our risk register by the Trustees’. 

## Risk Management 

The Senior Leadership Team  maintain a detailed risk register which is reviewed in detail by the Audit & Investment Committee quarterly.  The Trustees’ are satisfied that systems are in place to mitigate exposure to major risks. 

13 




## **POLICE CARE UK** 

## TRUSTEES’ REPORT 

## FOR THE YEAR END 31 MARCH 2023 

## Reserves Policy 

The Trustees being cognisant of the requirements of the Charity Commission (cc19) reviewed their reserves policy in March 2023. 

Our reserves policy aims to ensure that the Charity continues to hold sufficient funds that enable it to achieve its objectives whilst, at the same time, ensuring there are adequate reserves held to ensure continuity of service and support to our beneficiaries if unexpected events occur. 

The Charity undertook an exercise in September 2017, with the support of our investment advisors and experts, to model the potential impact of a significant market fall on investments. This was based on the experience of global investment markets over the previous 10 years. 

Trustees review levels of reserves annually as part of the annual budget and strategic planning processes taking into account projections of: 





- Alternative sources of voluntary income; 

- Anticipated income and capital growth of the investment portfolio; 

- Existing grant programme commitments and anticipated applications from registered beneficiaries; and, 

- Agreed commitments to new initiatives, research and services designed to improve the support of our beneficiary base. 

Trustees will continue to review the reserves policy in the context of developing a wider fundraising strategy and developing new activities in response to the needs of beneficiaries. 

As part of the review in March 2023, the Trustees agreed a new strategy that over a 10 year period the Charity will invest a proportion of its reserves to grow fundraising income and support the delivery of agreed priorities within its charitable objectives. 

This will deliver a reduced reliance on investment income and reduce our current annual deficit to break even.  The overall reserves balance will in turn reduce over this period but maintain sufficient value to meet unforeseen events and enable the Charity to continue into perpetuity at a scale, seen in recent years. 

Trustees are satisfied that the current level of free reserves of £768,990  are in line with the agreed policy. 

14 




## **POLICE CARE UK** 

## TRUSTEES’ REPORT 

## FOR THE YEAR ENDED 31 MARCH 2023 

## STATEMENT OF TRUSTEES’ RESPONSIBILITIES 

The Trustees, who are also the directors of Police Care UK for the purpose of company law, are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

Company Law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year. 

In preparing these financial statements, the Trustees are required to: 


Select suitable accounting policies and then apply them consistently; 



Observe the methods and principles in the Charities SORP; 

Make judgements and estimates that are reasonable and prudent; 



State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and, 

Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in operation. 

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

## Small Companies Provisions 

In preparing this report, the Trustees have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006. 

The Trustees’ report was approved by the Board of Trustees on 16 November 2023. 

- Derek Ray Hill Derek Ray-Hill (Dec 2, 2023 15:00 GMT) 

D Ray-Hill Chair 

15 




## **POLICE CARE UK** 

## INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF POLICE CARE UK 

## FOR THE YEAR END 31 MARCH 2023 

We have audited the financial statements of Police Care UK (the ‘charity’) for the year ended 31 March 2023 which comprise the Statement of Financial activities, the Balance Sheet, the Statement of Cash Flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). 

In our opinion, the financial statements: 

give a true and fair view of the state of the charitable company’s affairs as at 31 March 2023 and of its incoming resources and application of resources, for the year then ended; 


have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and 


have been prepared in accordance with the requirements of the Companies Act 2006. 


## Basis for opinion 

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 

## Conclusions relating to going concern 

In auditing the financial statements, we have concluded that the Trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate. 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. 

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report. 

16 




## **POLICE CARE UK** 

## INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF POLICE CARE UK FOR THE YEAR END 31 MARCH 2023 

## Other information 

The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. 

We have nothing to report in this regard. 

## Opinions on other matters prescribed by the Companies Act 2006 

In our opinion, based on the work undertaken in the course of our audit: 



- the information given in the Trustees’ report, which includes the directors’ report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and, 

the directors’ report included within the Trustees’ report has been prepared in accordance with applicable legal requirements. 

## Matters on which we are required to report by exception 

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: 





adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or, 

the financial statements are not in agreement with the accounting records and returns; or, 

certain disclosures of trustees' remuneration specified by law are not made; or, 

we have not received all the information and explanations we require for our audit . 

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## **POLICE CARE UK** 

## INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF POLICE CARE UK FOR THE YEAR END 31 MARCH 2023 

## Responsibilities of trustees 

As explained more fully in the Statement of Trustees' Responsibilities, the Trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. 

## Auditor’s responsibilities for the audit of the financial statements 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. 

Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below. 

## Extent to which the audit was considered capable of detecting irregularities, including fraud 

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows: 



The engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws. and regulations; 

- We identified the laws and regulations applicable to the company through discussions with Trustees and other management, and from our  knowledge and experience of the sector; 

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## **POLICE CARE UK** 

## INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF POLICE CARE UK 

FOR THE YEAR END 31 MARCH 2023 

## Extent to which the audit was considered capable of detecting irregularities, including fraud (continued) 

We focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charitable company, including the Companies Act 2006, the Charities Act 2011, the Charities SORP, taxation legislation, data protection, anti-bribery, employment, environmental and health and safety legislation; 

We assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and 

Identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit. 

We assessed the susceptibility of the charitable company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by: 


Making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and 


Considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations. 

## Audit response to risks identified 

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to: 





Performed analytical procedures to identify any unusual or unexpected relationships; 

Reviewed all transactions listed; 

Assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias; and, 

Investigated the rationale behind significant or unusual transactions. 

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## **POLICE CARE UK** 

## INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF POLICE CARE UK FOR THE YEAR END 31 MARCH 2023 

## Audit response to risks identified (continued) 

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to: 



Agreeing financial statement disclosures to underlying supporting documentation; and, 

Enquiring of management as to actual and potential litigation and claims. 

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the Trustees and other management and the inspection of regulatory and legal correspondence, if any. 

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion. 

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report. 

## Use of our report 

This report is made solely to the charity’s Trustees, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s Trustees those matters we are required to state to them in an auditors’ report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s Trustees as a body, for our audit work, for this report, or for the opinions we have formed. 

Stephen Meredith BA FCA DChA (Senior Statutory Auditor) 


04/12/2023 for and on behalf of Alliotts LLP ......................... 

Chartered Accountants Statutory Auditor 

Friary Court 13-21 High Street Guildford Surrey GU1 3DL 

20 




## **POLICE CARE UK** 

## STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023 

|FOR THE YEAR ENDED 31 MARCH 2023|||||
|---|---|---|---|---|
|Income and endowments from<br>Notes<br>Total Income<br>Donations and legacies<br>Other trading activities<br>Investments<br>Expenditure on:<br>Raising funds<br>Fundraising and publicity<br>Trading costs<br>Investment management<br>Charitable activities<br>Total expenditure<br>Net expenditure before<br>investment gains/(losses)<br>Loss on disposal of fxed assets<br>Loss on sale of investment property<br>Net gains/(losses) on investments<br>Net income/(expenditure) before<br>transfers<br>Gross transfers between funds<br>Net movement in funds<br>Fund balances at 1 April 2022<br>Fund balances at 31 March 2023<br>3<br>4<br>5<br>6<br>6<br>6<br>7<br>4<br>4<br>14|Unrestricted<br>Funds<br>£<br>601,263<br>25,315<br>767,840<br>1,394,418<br>246,677<br>10,153<br>172,239<br>429,069<br>2,271,597<br>2,700,666<br>(1,306,248)<br>(0)<br>-<br>(1,266,390)<br>(2,572,638)<br>500<br>(2,572,138)<br>32,594,606<br>30,022,468|Restricted<br>Funds<br>£<br>140,000<br>-<br>-<br>140,000<br>-<br>-<br>-<br>-<br>20,000<br>20,000<br>120,000<br>-<br>-<br>-<br>120,000<br>(500)<br>119,500<br>500<br>120,000|Total<br>2023<br>£<br>741,263<br>25,315<br>767,840<br>1,534,418<br>246,677<br>10,153<br>172,239<br>429,069<br>2,291,597<br>2,720,666<br>(1,186,248)<br>(0)<br>-<br>(1,266,390)<br>(2,452,638)<br>-<br>(2,452,638)<br>32,595,106<br>30,142,468|Total<br>2022<br>£<br>465,115<br>3,660<br>657,128<br>1,125,903<br>267,256<br>178,269<br>-|
|||||445,525<br>2,360,873<br>2,806,399<br>(1,680,496)<br>207<br>4,497<br>(2,874,020)<br>1,188,821|
||||||
|||||116,419<br>31,406,286|
|||||32,595,106|



The statement of financial activities includes all gains and losses in the year. 

All income and expenditure derive from continuing activities. 

Details of comparative figures by fund are shown in note 24. 

21 




## **POLICE CARE UK** 

## BALANCE SHEET AS AT 31 MARCH 2023 

Company Registration number 08426630 (England and Wales) 

|FIXED ASSETS<br>Notes<br>CURRENT ASSETS<br>NET CURRENT ASSETS<br>NET ASSETS<br>INCOME FUNDS<br>Fixed Assets<br>Investments<br>12<br>15<br>16<br>17<br>17<br>Stocks<br>Debtors<br>Cash at bank and in hand<br>CREDITORS: amounts falling<br>due within one year<br>Unresticted funds<br>Designated funds<br>General funds<br>14<br>Restricted funds<br>18<br>TOTAL FUNDS||2023<br>£<br>£<br>88,711<br>27,599,395<br>19,487<br>635,423<br>2,134,395<br>27,688,106<br>2,789,305<br>(334,943)<br>2,454,362<br>30,142,468<br>29,253,479<br>768,889<br>30,022,468<br>120,000<br>30,142,468||2022<br>£<br>£<br>29,058,308<br>93,789<br>19,587<br>294,665<br>3,718,149<br>29,152,096<br>4,032,400<br>(589,390)<br>3,443,010<br>32,595,106<br>30,130,945<br>2,463,661<br>32,594,606<br>500<br>32,595,106|
|---|---|---|---|---|
||||||
||||||
||||||



The notes on pages 24 -45 form part of these financial statements. 

These accounts are prepared in accordance with the special provisions of Part 15 of the Companies Act relating to small companies 

The financial statements were approved by the Board of Trustees on 16 November 2023 and are signed on it’s behalf. 

- D Ray-Hill Derek Ray-Hill (Dec 2, 2023 15:00 GMT)Derek Ray Hill 

Chair 

22 




## **POLICE CARE UK** 

## STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2023 

|STATEMENT OF CASH FLOWS<br>FOR THE YEAR ENDED 31 MARCH 2023||||||
|---|---|---|---|---|---|
|Cash fows from operating activities<br>Cash fows from investing activities<br>Net cash provided by/(used in)<br>investing activities<br>Net increase in cash and cash equivalents<br>Cash and cash equivalents at end of year<br>Cash generated from operations<br>Purchase of intangible fxed assets<br>Purchase of tangible fxed assets<br>Purchase of investments<br>Proceeds from sale of tangible fxed assets<br>Proceeds from sale of investments<br>Dividends and interest from investments<br>Cash and cash equivalents at beginning of year<br>Notes<br>23|2023<br>£<br>(2,880)<br>(9,510)<br>(7,237,425)<br>-<br>7,429,949<br>767,840||£<br>2,134,395<br>(2,531,727)<br>(1,583,754)<br>3,718,149<br>947,973|2022<br>£<br>£<br>3,718,149<br>(75,810)<br>(11,335)<br>(4,820,398)<br>(2,000,316)<br>(1,013,796)<br>4,731,945<br>986,520<br>260,503<br>4,976,432<br>657,128||
||||||3,718,149<br>(1,013,796)<br>4,731,945|
|||||||



23 




## **POLICE CARE UK** 

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 

## 1. Accounting polices 

## Charity information 

Police Care UK is a private company limited by guarantee incorporated in England and Wales. The registered office is Nova Scotia House, 70 Goldsworth Road, Woking, Surrey, GU21 6LQ. 

## 1.1 Accounting convention 

The accounts have been prepared in accordance with the Charity’s governing document, the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Statement of Recommended Practice for Charities (SORP 2015) (Second Edition, effective 1 January 2019) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)”. The Charity is a Public Benefit Entity as defined by FRS 102. 

The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £. 

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and listed investments at fair value. The principal accounting policies adopted are set out below. 

The Charity has a 100% owned subsidiary company, PCUK Trading Limited, which is immaterial in size and therefore consolidated accounts have not been prepared. The results of this company are shown in note 14. 

## 1.2 Going concern 

The Trustees consider there are no material uncertainties about the Charity’s ability to continue as a going concern. At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees’ continue to adopt the going concern basis of accounting in preparing the financial statements. 

## 1.3 

## Income 

Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. 

Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. 

Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution. Legacies are accrued when the Charity is entitled to the receipt, receipt is probable and it can be measured or estimated with sufficient reliability. 

Investment income is recognised when the confirmation of the balance to be distributed is received from the investment managers. 

24 




## **POLICE CARE UK** 

## NOTES TO THE FINANCIAL STATEMENTS 

## FOR THE YEAR ENDED 31 MARCH 2023 

## 1.4 Expenditure 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the Charity to the expenditure and it can be measured reliably. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. 

Costs of raising funds are those costs incurred in attracting voluntary income, the costs of trading for fundraising purposes, investment management and certain legal fees. 

Grants payable are payments made to third parties in furtherance of the charitable objectives of the Charity. The grants are accounted for where either the Trustees have agreed to pay the grant without condition or the recipient has a reasonable expectation that they will receive a grant. 

In 2020-21 support cost allocation was changed from an arbitrary 30:70 split to a basis of head count at the year end.   Support costs which include the central function are allocated on the basis of headcount at the year-end as follows 

Cost of raising funds – 7% (2020-21:  15%) 

Charitable activities – 93% (2020-21:  85%) 

Irrecoverable VAT is charged against the category or expenditure on which it was incurred. 

Tax recovered from donations received under Gift Aid is recognised in the Statement of Financial Activities when the income is receivable and is allocated to the income category to which the income relates. 

## 1.5 Tangible fixed assets 

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Individual fixed assets costing £300 or more are capitalised at cost. 

Tangible fixed assets are depreciated over their estimated useful lives as follows: 

Leasehold Property          over 50 years on a straight line basis on the estimated cost of the building; 

Computer Equipment     over 3 years on a straight line basis; 

Furniture & Fittings            over 4 years on a straight line basis. 

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year. 

25 




## **POLICE CARE UK** 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 

## 1.6 Investment property 

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognised in statement of financial activities. 

## 1.7 

## Fixed asset investments 

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred. 

The valuation of the investments was performed by the investment managers. The market value of listed investments is publicly available. 

## 1.8 

## Stock 

Stock is stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost. 

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution. 

## 1.9 Cash and cash equivalents 

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. 

## 1.10 Charitable funds 

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes. Designated funds comprise funds which have been set aside at the discretion of the Trustees for specific purposes. The purposes of uses of the designated funds are set out in the notes to the financial statements. 

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. 

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. 

26 




## **POLICE CARE UK** 

## NOTES TO THE FINANCIAL STATEMENTS 

## FOR THE YEAR ENDED 31 MARCH 2023 

## 1.11 Financial instruments 

The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. 

Financial instruments are recognised in the Charity’s balance sheet when the Charity becomes party to the contractual provisions of the instrument. 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asst and settle the liability simultaneously. 

## Basic financial assets 

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. 

## Basic financial liabilities 

Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. 

## Derecognition of financial liabilities 

Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled. 

27 




## **POLICE CARE UK** 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 

## 1.12 

## 1.13 

## Employee benefits 

Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. 

## Retirement benefits 

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. 

## 1.14 Leases 

Rentals payable under operating leases, including any lease incentives received, are charged to income on a straight-line basis over the term of the relevant lease. 

## 1.15 Critical accounting estimates and judgements 

In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.  The estimates included in the accounts generally relate to accrued legacies and the Woodford Fund held in investments. 

28 




## **POLICE CARE UK** 

## NOTES TO THE FINANCIAL STATEMENTS 

## FOR THE YEAR ENDED 31 MARCH 2023 

|FOR THE YEAR ENDED 31 MARCH 2023<br>NOTES TO THE FINANCIAL STATEMENTS||||
|---|---|---|---|
|3. DONATIONS AND LEGACIES<br>Donations and gifts<br>Legacies receivable<br>Payroll giving from police forces<br>Gift Aid receivables<br>Unrestricted<br>Funds<br>£<br>64,190<br>285,116<br>234,224<br>17,734<br>601,263<br>Government Grants<br>-|Restricted<br>Funds<br>£<br>66,000<br>74,000<br>140,000<br>-<br>-<br>-|Total<br>2023<br>£<br>130,190<br>285,116<br>234,224<br>17,734<br>74,000<br>741,263|Total<br>2022<br>£<br>139,066<br>76,022<br>238,314<br>11,713|
||||465,115|



During the year we received the following restricted income: 





- A grant of £24,000 from Wates Family Charities for research into the effects on police officers who respond to members of the public experiencing poor mental health within the community. 

- A grant of £30,000 from the Royal Foundation of the Prince and Princess of Wales to establish a Network of Emergency Services Therapists. 

- Funding of £20,000 from the National Police Wellbeing Service to support the pilot of our Intensive Therapy Service for CPTSD. 

A single restricted donation of £66,000 to support the continuation of the Intensive Therapy Services pilot. 

|Restricted funds<br>Comparative fgures:<br>Unrestricted<br>Funds<br>£<br>Donations and gifts<br>Legacies receivable<br>Payroll giving from police forces<br>Gift Aid receivable<br>139,066<br>76,022<br>238,314<br>11,713<br>-<br>465,115|Restricted<br>Funds<br>£<br>-<br>-<br>-<br>-<br>-<br>-|Total<br>2022<br>£<br>Total<br>2021<br>£<br>139,066<br>76,022<br>238,314<br>11,713<br>-<br>58,517<br>653,807<br>242,074<br>11,184<br>11,105<br>465,115<br>976,687|
|---|---|---|



29 




## **POLICE CARE UK** 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 

## 4. OTHER TRADING ACTIVITIES 

|4. OTHER TRADING ACTIVITIES|||||
|---|---|---|---|---|
|Sale of branded merchandise<br>Sales of training manuals<br>Loss on sale of investment property<br>Loss on disposal of fxed assets<br>Management fees<br>Other trading activities|Unrestricted<br>Funds<br>£<br>7,497<br>-<br>9,555<br>8,263<br>25,315<br>-<br>-<br>-|Restricted<br>Funds<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-|Total<br>2023<br>£<br>7,497<br>-<br>9,555<br>8,263<br>25,315<br>-<br>-<br>-|Total<br>2022<br>£<br>184<br>41<br>3,435<br>-|
|||||3,660|
|||||(207)<br>(4,497)|
|||||(4,704)|



|Comparative fgures:|Unrestricted<br>Funds|Restricted<br>Funds|Total<br>2022|Total<br>2021|
|---|---|---|---|---|
||£|£|£|£|
|Sales of branded merchandise|184|-|184|504|
|Sales of training manuals|3,486|-|3,486|2,063|
||3,660|-|3,660|2,567|



|5. INVESTMENT INCOME<br>Income from listed investments<br>Interest receiveable|Total<br>Unrestricted<br>Funds<br>2023<br>£<br>727,622<br>40,218<br>767,840|Total<br>Unrestricted<br>Funds<br>2022<br>£<br>655,454<br>1,674<br>657,128|
|---|---|---|



30 




## **POLICE CARE UK** 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 

## 6. RAISING FUNDS 

|6. RAISING FUNDS||||||
|---|---|---|---|---|---|
|Other fundraising costs<br>Support costs<br>Fundraising and publicity<br>Funding and publicity<br>Trading costs<br>Investment Management<br>Funding and publicity<br>Unrestricted<br>Funds<br>£<br>Other fundraising costs<br>Support costs (note 8)<br>Fundraising and publicity<br>Investment management<br>Comparative fgures:<br>191,255<br>55,422<br>246,677<br>10,153<br>172,239<br>429,069<br>Unrestricted<br>Funds<br>£<br>162,390<br>104,867<br>267,257<br>178,269<br>445,526|-<br>Restricted<br>Funds<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>Restricted<br>Funds<br>£<br>-<br>-<br>-<br>-|||Total<br>2023<br>£<br>191,255<br>55,422<br>246,677<br>10,153<br>172,239<br>429,069<br>Total<br>2022<br>£<br>162,390<br>104,867<br>267,257<br>178,269<br>445,526|Total<br>2022<br>£<br>162,390<br>104,866<br>267,256<br>-<br>178,269<br>445,525<br>Total<br>2021<br>£<br>170,877<br>137,448<br>308,325<br>168,531<br>476,856|
|||||||
|||||||
|||||||
|||||||
|||||||



31 




## **POLICE CARE UK** 

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 

|||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|R|THE YEAR ENDED||||31|MARCH||2023|||2022|£||10,824|887,610|1,865|116,624|8,918|24,020|1,518|367,939|13,440|594,242|2,026,999|2,360,873|
|Total|2022|£|22,683|106,280|35,363|923|165,250|168,625|333,874||2023|£||17,843|713,355|12,480|73,141|2,014|-|2,618|516,502|5,254|736,315|2,079,522|2,291,597|
|Total|2023|£|26,954|86,787|-|2,500|116,241|95,834|212,075||Restricted|£||-|20,000|-|-|-|-|-|-|-|-|20,000|20,000|
|Christmas|Grants|£|-|-|-|-|-|1,200|1,200||Unrestricted|£||17,843|693,355|12,480|73,141|2,014|-|2,618|516,502|5,254|736,315|2,059,522|2,271,597|
|Institution<br>Maintenance<br>Assistance<br>Educational|Grants<br>Grants<br>Grants<br>Bursaries|£<br>£<br>£<br>£|26,954<br>-<br>-<br>-|86,787<br>-<br>-<br>-|-<br>-<br>-<br>-|2,500<br>-<br>-<br>-|116,241<br>-<br>-<br>-|52,500<br>-<br>16,134<br>26,000|52,500<br>116,241<br>16,134<br>26,000||||Other charitable activities|Resilience Project|Confdential Care Line|Clinical Support|Volunteer Program|Peer Support|Wolf book & video|TIPT|Employment Costs|Other|Allocation of support and governance costs (note 8)||Total charitable activities|
|||Grants to institutions:|Major grants|1 in 4 grants|Wellbeing grants|Recovery Days||Grants to individuals||||||||||||||||||



32 




## **POLICE CARE UK** 

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 

|R|THE YEAR|THE YEAR|ENDED|ENDED|31|MARCH|MARCH|2023|2023|||2021|£|17,291|7,829|787,767|200|103,822|10,674|7,312|5,814|326,917|4,137|470,728|4,376,690|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Total|2021|£|2,250,000|190,079|3,058|-|2,443,137|191,062||2,634,199||2022|£|10,824|-|887,610|1,865|116,624|8,918|24,020|1,518|367,939|13,439|594,242|2,360,873|
|Assistance<br>Educational<br>Christmas<br>Total|Grants<br>Bursaries<br>Grants<br>2022|£<br>£<br>£<br>£|-<br>-<br>-<br>22,683|-<br>-<br>-<br>106,280|-<br>-<br>-<br>35,363|-<br>-<br>-<br>923|-<br>-<br>-<br>165,249|40,025<br>85,000<br>2,100<br>168,625||40,025<br>85,000<br>2,100<br>333,874||Other charitable activities||Resilience Project|In Patient Stays|Confdential Care Line|Clinical Support|Volunteer Program|Peer Support|Wolf book & video|TIPT|Employment Costs|Other|Allocation of support and governance costs (note 8)|Total charitable activities|
|Institution<br>Maintenance|Grants<br>Grants|£<br>£<br>Grants to institutions:|Major grants<br>22,683<br>-|1 in 4 grants<br>106,280<br>-|Wellbeing grants<br>-<br>35,363|Recovery Days<br>923<br>-|165,249<br>-|Grants to individuals<br>41,500<br>-||41,500<br>165,249||||||||||||||||



33 




## **POLICE CARE UK** 

## NOTES TO THE FINANCIAL STATEMENTS 

## FOR THE YEAR ENDED 31 MARCH 2023 

## 7. CHARITABLE ACTIVITIES (continued) 

|26,954<br>PCC North Wales<br>Scottish Police Authority<br>Less accruals written of<br>North Yorkshire<br>Wellbeing Grants<br>Recovery Days<br>£<br>Grants made to institutions<br>Major Grants<br>RPOAS<br>1 in 4 Grants<br>PCC Sufolk<br>PCC Devon & Cornwall<br>Met Police<br>West Mercia & Warwickshire<br>PCC Humberside<br>SPA<br>Less accruals brought forward no longer needed as<br>projects cancelled for operational reasons by forces.<br>Met Police<br>PCC Lincolnshire<br>PCC Sussex<br>PCC Cheshire<br>PCC Nottingham<br>PCC Surrey/Sussex<br>PCC Devon and Cornwall<br>City of London Police<br>PCC North Yorkshire<br>British Transport Police<br>GMP<br>PCC Essex<br>Scottish Police Authority<br>PCC - Cheshire<br>Less grant accruals written of<br>Total grants payable to institutions<br>15,120<br>(33,835)<br>-<br>-<br>-<br>49,565<br>55,937<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>2,500|2023<br>£<br>22,683<br>£<br>26,954<br>37,620<br>-<br>35,144<br>32,386<br>21,679<br>50,000<br>-<br>(70,549)<br>86,787<br>13,805<br>2,565<br>1,200<br>5,880<br>1,817<br>500<br>3,000<br>3,000<br>1,833<br>1,200<br>940<br>(1,577)<br>-<br>(1,800)<br>180<br>2,046<br>498<br>2,500<br>116,241<br>-<br>1,200|2022<br>£<br>22,683|
|---|---|---|
|||106,280<br>35,363|
|||924|
|||165,250|



34 




## **POLICE CARE UK** 

## NOTES TO THE FINANCIAL STATEMENTS 

## FOR THE YEAR ENDED 31 MARCH 2023 

## 8. SUPPORT COSTS 

|Staf costs<br>Analysed between<br>Fundraising (note 6)<br>Charitable activities (note 7)<br>Depreciation<br>Computer running costs<br>Travel<br>Energy and rates<br>Rent<br>Service charge<br>Insurance<br>Telecommunications<br>Printing, postage and stationary<br>Training and subscriptions<br>Marketing and communications costs<br>Repairs, cleaning and ofce sundries<br>Bank charges<br>Relocation costs<br>Audit fees<br>Accountancy<br>Legal and professional<br>Trustees|Support<br>costs<br>£<br>307,540<br>17,467<br>73,240<br>4,160<br>11,550<br>97,587<br>26,090<br>16,618<br>6,052<br>2,477<br>9,322<br>71,953<br>15,194<br>956<br>-<br>-<br>-<br>660,208<br>46,215<br>613,993<br>660,208<br>-<br>-|Governance<br>costs<br>£<br>-<br>-<br>17,580<br>5,016<br>101,705<br>7,228<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>131,529<br>9,207<br>122,322<br>131,529|Total<br>2023<br>£<br>307,540<br>17,467<br>73,240<br>4,160<br>11,550<br>97,587<br>26,090<br>16,618<br>6,052<br>2,477<br>9,322<br>71,953<br>15,194<br>956<br>-<br>17,580<br>5,016<br>101,705<br>7,228<br>791,736<br>55,422<br>736,315<br>791,736|Total<br>2022<br>£<br>255,721<br>13,049<br>68,947<br>2,534<br>9,818<br>60,996<br>22,088<br>13,187<br>9,946<br>4,133<br>3,396<br>51,699<br>13,356<br>1,225<br>25,692<br>15,420<br>4,110<br>118,294<br>5,948<br>699,109<br>104,866<br>594,242<br>699,109|
|---|---|---|---|---|



Governance costs include payments to the auditors of £16,800 (2022: £13,080) for the audit of the financial statements and £nil (2022: £3,120) for accountancy services. Amounts include VAT. 

35 




## **POLICE CARE UK** 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 

8. SUPPORT COSTS (Continued) 

|8. SUPPORT COSTS (Continued)|||||
|---|---|---|---|---|
||Support|Governance|Total|Total|
|Comparative fgures for 2022|costs<br>£|costs<br>£|2022<br>£|2021<br>£|
|Staf costs|255,720|-|255,721|234,760|
|Depreciation|13,049|-|13,049|12,230|
|Computer running costs|68,947|-|68,947|58,389|
|Travel|2,534|-|2,534|1,033|
|Energy and rates|9,818|-|9,818|16,086|
|Rent|60,996|-|60,996|74,698|
|Service Charge|22,088|-|22,088|19,150|
|Insurance|13,187|-|13,187|11,256|
|Telecommunications|9,946|-|9,946|9,670|
|Printing. postage and stationary|4,133|-|4,133|3,055|
|Training and subscriptions|3,668|-|3,668|8,769|
|Marketing and communications costs|51,699|-|51,699|53,070|
|Repairs, cleaning and ofce sundries|13,356|-|13,356|11,036|
|Bank charges|1,225|-|1,225|1,300|
|New Ground Floor Ofces - ft out|25,692|-|25,692|118|
|Audit fees|-|13,080|13,080|12,300|
|Accountancy|-|6,450|6,450|6,852|
|Legal and professional|-|118,022|118,022|74,357|
|Trustees|-|5,498|5,498|47|
||556,059|143,050|699,109|608,176|
|Analysed between|||||
|Fundraising (note 6)|83,409|21,458|104,867|137,448|
|Charitable activities (note 7)|472,650|121,592|594,242|470,728|
||556,059|143,050|699,109|608,176|



## 9. TRUSTEES 

None of the Trustees (or any persons connected with them) received any remuneration during the year. Eight trustees had their expenses reimbursed or met by the Charity totalling £3,618 (2022: £2,689) for travel, subsistence and accommodation. Donations received from Trustees during the year was £Nil (2022: £Nil). 

No Trustees had a personal interest in any contract or transaction entered into by the charitable company during the current or preceding year. 

36 




## **POLICE CARE UK** 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 

|NOTES TO THE FINANCIAL STATEMENTS<br>OR THE YEAR ENDED 31 MARCH 2023||||
|---|---|---|---|
|Average number of staf<br>10. EMPLOYEES<br>Employment costs<br>Wages and salaries<br>Social security costs<br>Average number of staf<br>||2023<br>Average<br>Number<br>23<br>2023<br>£<br>829,385<br>84,776<br>58,130<br>972,291|2022<br>Average<br>Number<br>22<br>2022<br>£<br>735,575<br>69,503<br>53,279<br>858,358|
|||||



The number of employees whose annual remuneration was £60,000 or more were as follows: 

||2023|2022|
|---|---|---|
|60,000-70,000|1|-|
||-|1|
|70,000-80,000|||
||-|-|
|80,000-90,000|||
|90,000-100,000|1|-|
||2|1|
|Remuneration of key management personnel|||
|The remuneration of key management personnel is as follows:|2023|2022|
||£|£|
|Aggregate compensation including NI and pension contributions|309,550|263,440|



## 11. TAXATION 

The Charity is a registered charity and accordingly is exempt from taxation on its income and gains where they are applied for charitable purposes. 

37 




## **POLICE CARE UK** 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 

## 12. FIXED ASSETS 

|12. FIXED ASSETS<br>NOTES TO THE FINANCIAL STATEMENTS<br>FOR THE YEAR ENDED 31 MARCH 2023||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Cost<br>13. INVESTMENT PROPERTY<br>Fair value<br>At 1 April 2022<br>Additions<br>Disposals<br>At 31 March 2023<br>Depreciation<br>At 1 April 2022<br>Depreciation charged in the year<br>Disposals<br>At 31 March 2023<br>Net book value<br>At 31 March 2023<br>At 31 March 2023<br>At 1 April 2022<br>Disposals<br>At 31 March 2023|Computer<br>Equipment<br>£<br>57,323<br>146,007<br>9,486<br>(5,252)<br>150,223<br>14,705<br>(5,252)<br>66,776<br>83,447<br>88,684||Furniture &<br>Fittings<br>£<br>9,322<br>1,078<br>(325)<br>10,075<br>(325)<br>5,091<br>2,152<br>6,918<br>3,157<br>4,231|||Equipment<br>£<br>2,884<br>1,844<br>-|||Total<br>£<br>158,213<br>12,390<br>(5,577)|
|||||||4,728|||165,026<br>64,425<br>17,467<br>(5,577)|
|||||||2,011<br>610<br>-||||
|||||||2,621|||76,315<br>88,711<br>93,788|
|||||||-<br>2023<br>£<br>-<br>-<br>2,107<br>873||||
||||||||||2022<br>£<br>-<br>265,000<br>(265,000)|
|||||||||||



Investment property comprised a property in Southampton. The property was sold on 3rd December 2021 for £265,000. 

38 




## **POLICE CARE UK** 

## NOTES TO THE FINANCIAL STATEMENTS 

## FOR THE YEAR ENDED 31 MARCH 2023 

|FOR THE YEAR ENDED 31 MARCH 2023<br>NOTES TO THE FINANCIAL STATEMENTS||||
|---|---|---|---|
|Market value at 1 April 2022<br>14. FIXED ASSET INVESTMENTS<br>Additions<br>Net investment losses<br>Disposals<br>Market value at 31 March 2023|Portfolio<br>£<br>29,058,308<br>7,237,425<br>(7,429,949)<br>(1,266,390)<br>27,599,394|Subsidiary<br>£<br>-<br>1<br>-<br>-<br>1|Total<br>£<br>29,058,308<br>7,237,426<br>(7,429,949)<br>(1,266,390)|
||||27,599,395|



Fixed assets investments include listed investments of £27,249,394 and cash of £349,869. 

The historic cost of the portfolio is £27,931,009 (2022: £29,389,923). 

The above investments include a £1 investment at a cost in the 100% subsidiary PCUK Trading Limited, a company incorporated in June 2022 and registered in England and Wales, company number 14179796. The company sells training courses/materials. 

The results for the first period of trading to 31 March 2023 were as below: 

|Proft and loss account<br>Income<br>Expenditure<br>Retained proft for the year<br>Balance sheet<br>Net current assets<br>Retained profts|31,808<br>£<br>15,326|
|---|---|
||16,482|
||16,482|
||16,482|



Post year end, the trading subsidiary company gifted its profits to the Charity. 

39 




## **POLICE CARE UK** 

## NOTES TO THE FINANCIAL STATEMENTS 

## FOR THE YEAR ENDED 31 MARCH 2023 

|Trade creditors<br>Accruals<br>Other creditors<br>Included within other creditors are grants payable, fgures stated below<br>Grants payable<br>Trade debtors<br>15. DEBTORS<br>Other debtors<br>Prepayments and accrued income<br>Amounts falling due within one year:<br>16. CREDITORS<br>Amounts falling due within one year|2023<br>£<br>2023<br>£<br>2023<br>£<br>2,730<br>20,415<br>612,277<br>635,423<br>47,099<br>277,422<br>10,422<br>3,604<br>334,943|2022<br>£<br>242<br>30,697<br>263,725|
|---|---|---|
|||294,665|
|||2022<br>£<br>210,526<br>366,141<br>12,723|
|||589,390|
|||2022<br>£<br>**11,496**|



40 




## **POLICE CARE UK** 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 

## 17. UNRESTRICTED FUNDS 

The income funds of the Charity include the following designated funds which have been set aside out of unrestricted funds by the Trustees for specific purposes. 

|General Funds<br>Designated funds<br>Welfare fund<br>1 in 4 Fund<br>Investment Fund<br>Mental Health Fund<br>Planned call on reserves|Balance at<br>1 April<br>2022<br>£<br>250,000<br>157,200<br>23,969,258<br>1,000,000<br>4,754,487<br>30,130,944<br>2,463,662<br>32,594,607|Income<br>£<br>Expenditure<br>£<br>Other gains<br>and<br>transfers<br>£<br>1,394,418<br>1,394,418<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>(2,700,666)<br>(1,265,890)<br>(250,000)<br>(86,787)<br>-<br>(23,010)<br>-<br>(36,579)<br>(572,498)<br>-<br>91,407<br>(767,669)<br>(109,797)<br>(2,590,869)<br>(498,221)<br>Movement in funds|Balance at<br>31 March<br>2023<br>£<br>-<br>33,835<br>23,396,760<br>976,990<br>4,845,894|
|---|---|---|---|
||||29,253,479<br>768,989|
||||30,022,468|



## Welfare Fund 

The Trustees set aside £250,000 to support members of the police service impacted by a major terrorist or other large scale critical event, to assist in the provision in access to appropriate and timely psychological support. Although welcomed at the time, the fund has never been required by any force. The Trustees have agreed to release the Welfare Fund back to general funds. 

## 1 in 4 Fund 

Following the publication of our Injury on Duty report in 2016, Trustees set aside a total fund of £3m to be awarded over 3 years to help police forces improve their wellbeing provision for police officers and staff. Grants of up to £150,000 are awarded. This fund has now closed to new applications. 

## Investment Fund 

Reserves are designated to reflect the Charity’s requirement to hold in reserve the value of investments to support the income target for the year ahead. 

## Mental Health Fund 

The Trustees set aside a fund to improve access to intensive psychological care. During the year, 3 sessions were undertaken, some external funding was received to help finance the sessions leaving £23,010 to be released from the mental health fund. 

## Planned Call on Reserves 

The Charity  is currently planning on an operational deficit over the next two years of approximately £2.5 million per year. 

41 




## **POLICE CARE UK** 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 

## 17. UNRESTRICTED FUNDS (continued) 

## Comparative Designated Funds for 2022 

|General Funds<br>Designated funds<br>Welfare fund<br>1 in 4 Fund<br>Investment Fund<br>Mental Health Fund<br>Planned call on reserves|Balance at<br>1 April<br>2021<br>£<br>250,000<br>341,747<br>21,682,094<br>1,000,000<br>5,074,090<br>28,347,931<br>3,057,855<br>31,405,786|Income<br>£<br>Expenditure<br>£<br>Other gains<br>and<br>transfers<br>£<br>1,125,903<br>1,125,903<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>(2,806,399)<br>2,869,316<br>-<br>(106,280)<br>-<br>-<br>-<br>(78,267)<br>2,287,164<br>-<br>(319,603)<br>1,889,294<br>(106,280)<br>(2,700,119)<br>980,024<br>Movement in funds|Balance at<br>31 March<br>2022<br>£<br>250,000<br>157,200<br>23,969,258<br>1,000,000<br>4,754,487|
|---|---|---|---|
||||30,130,945<br>2,463,661|
||||32,594,606|



## 18. RESTRICTED FUNDS 

|18. RESTRICTED FUNDS||||||
|---|---|---|---|---|---|
||Balance at|Movement in funds||Other gains|Balance at|
||1 April|Income|Expenditure|and|31 March|
||2022|||transfers|2023|
||£|£|£|£|£|
|Warwickshire|500|-|-|(500)|-|
|Donations|-|66,000|-|-|66,000|
|Restricted Funding|-|74,000|(20,000)|-|54,000|
||500|140,000|(20,000)|(500)|120,000|



See note 3 above. 

42 




## **POLICE CARE UK** 

## NOTES TO THE FINANCIAL STATEMENTS 

## FOR THE YEAR ENDED 31 MARCH 2023 

## Comparative figures: 

|Comparative fgures:||||||
|---|---|---|---|---|---|
||Balance at|Movement in funds|||Balance at|
||1 April|Income|Expenditure|Transfers|31 March|
||2021||||2022|
||£|£|£|£|£|
|Welfare fund|500|-|-|-|500|



## 19. ANALYSIS OF ASSETS BETWEEN FUNDS 

|General<br>Funds<br>£<br>Fund balances at 31 March 2023 are<br>represented by:<br>Fixed assets<br>Investments<br>Current assets<br>Comparative Analysis of net Assets Between Funds for 2022<br>Fund balances at 31 March 2022 are<br>represented by:<br>Fixed assets<br>Investments<br>Current assets<br>-<br>768,989<br>768,989<br>General<br>Funds<br>£<br>-<br>-<br>2,463,662<br>2,463,662<br>-|Designated<br>Funds<br>£<br>88,711<br>27,599,394<br>1,565,373<br>29,253,479<br>Designated<br>Funds<br>£<br>93,788<br>29,058,308<br>978,848<br>30,130,944|Restricted<br>Funds<br>£<br>-<br>-<br>120,000<br>120,000<br>Restricted<br>Funds<br>£<br>-<br>-<br>500<br>500|Total<br>2023<br>£<br>88,711<br>27,599,395<br>2,454,362<br>30,142,468<br>Total<br>2023<br>£<br>93,788<br>29,058,308<br>3,443,010<br>32,595,106|
|---|---|---|---|



## 20. RETIREMENT BENEFIT SCHEMES 

## Defined contribution schemes 

The Charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Charity in an independently administered fund. 

The charge to Statement of Financial Activities in respect of defined contribution schemes was £58,130 (2022: £53,279). 

43 




## **POLICE CARE UK** 

## NOTES TO THE FINANCIAL STATEMENTS 

## FOR THE YEAR ENDED 31 MARCH 2023 

## 21. OPERATING LEASE COMMITMENTS 

At the reporting end date, the Charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows: 

|Amounts payable:<br>Within one year<br>Between two and fve years|Land &<br>Buildings<br>2023<br>£<br>Fittings &<br>equipment<br>2023<br>£<br>96,314<br>240,786<br>337,100<br>-<br>-<br>-|Total<br>2023<br>£<br>Land &<br>Buildings<br>2022<br>£<br>Fittings &<br>equipment<br>2022<br>£<br>96,314<br>240,786<br>337,100<br>96,314<br>337,100<br>433,414<br>498<br>-<br>498|Total<br>2022<br>£<br>96,812<br>337,100|
|---|---|---|---|
||||433,912|



## 22. RELATED PARTY TRANSACTIONS 

Accounting software services to the value of £6,360 were provided to the Charity by a company under the control of a member of key management personnel. There were no other related party transactions. 

## 23. CASH GENERATED FROM OPERATIONS 

|Net income/(expenditure) for the year<br>Adjustments for:<br>Dividends and interest income from investments<br>(Gains)/Losses on investments<br>Amortisation charges<br>Depreciation charges<br>Losses/(gains) on sales of tangible fxed assets<br>Movements in working capital:<br>Decrease in stocks<br>(Increase)/decrease in debtors<br>Increase/(decrease) in creditors<br>Net cash provided by/ (used in) operations|2023<br>£<br>(2,452,638)<br>(767,840)<br>1,266,390<br>8,254<br>9,213<br>-<br>100<br>(340,758)<br>(254,448)<br>(2,531,727)|2022<br>£<br>1,188,821<br>(657,128)<br>(2,874,020)<br>-<br>13,049<br>4,704<br>(19,587)<br>336,709<br>7,137<br>(2,000,316)|
|---|---|---|



44 




## **POLICE CARE UK** 

## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 

## 24. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT 

|Income and endowments from:<br>Notes<br>Total income<br>Donations and legacies<br>Other trading activities<br>Investments<br>Expenditure on:<br>Raising funds<br>Fundraising and publicity<br>Investment management<br>Charitable activities<br>Total expenditure<br>Net expenditure before investment gains/ (losses)<br>Loss on disposal of fxed assets<br>Revaluation of investment<br>Loss on property held for resale<br>Loss on leasehold property<br>Net gains on investments<br>Net income before transfers<br>Fund balances at 1 April 2021<br>Fund balances at 31 March 2022<br>Unrestricted<br>Funds<br>£<br>465,115<br>3,660<br>657,128<br>1,125,903<br>3<br>4<br>5<br>6<br>6<br>7<br>267,257<br>178,269<br>445,526<br>2,360,873<br>2,806,399<br>Gross transfers between funds<br>Net movement in funds<br>4<br>14<br>(1,680,496)<br>(207)<br>4<br>-<br>-<br>(4,497)<br>2,874,020<br>1,188,820<br>-<br>1,188,820<br>31,405,786<br>32,594,606|Restricted<br>Funds<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>500<br>500<br>-|Total<br>2022<br>£<br>465,115<br>3,660<br>657,128<br>1,125,903<br>267,257<br>178,269<br>445,526<br>2,360,873<br>2,806,399<br>(1,680,496)<br>(207)<br>-<br>-<br>(4,497)<br>2,874,020<br>1,188,820<br>-<br>1,188,820<br>31,406,286<br>32,595,106|Total<br>2021<br>£<br>976,687<br>2,567<br>683,594|
|---|---|---|---|
||||1,662,848|
||||308,325<br>168,531|
||||476,856|
||||4,376,690|
||||4,853,546|
||||(3,190,698)<br>-<br>40,000<br>-<br>4,960,190<br>(12,636)|
||||1,796,856<br>-|
||||1,796,856<br>29,609,430|
||||31,406,286|



45 




**Police Care UK makes sure both serving and former colleagues who suffer harm, and their families, have someone to turn to when things get tough.** 

**We provide practical, emotional, and financial support that is confidential, independent, and accessible.** 

## **Vision** 

The welfare needs of the police family are upheld and members are supported to achieve their full potential. 

## **Aims and objectives Ensuring everyone is aware of the harm police experience as part of their role.** 

## **Mission** 

To reduce the impact of harm on police and their families. 

## **Values** 

## **Caring** 

Our approach is one built around understanding the difficult environment in which the police operate in. We demonstrate empathy, respect, and understanding in everything we do. 

## **Independent** 

We effectively support the service whilst being outside it. This means we can wholeheartedly champion the needs of our beneficiaries free from conflicts of interest. 

## **Open** 

We share our expertise, experience, and resources with others because we understand that collaboration is the only way we can help improve the lives of our beneficiaries. 

## **Responsible** 

We use our resources wisely to best support our beneficiaries both now and in the future while upholding the highest ethical and professional standards possible. 

Research and share learning on harm and the ways to prevent or reduce the impact of harm experienced. 

Advocating for the wellbeing of serving and former police colleagues. 

**Enabling people to recover and rebuild their lives.** 

Increase our reach and connect with people who have suffered harm as a result of their policing role. 

Provide mechanisms for individuals to recover and rebuild their lives. 

**Engaging with the police service to do all they can to reduce or prevent harm.** 

Proactively interact with policing organisations across the UK. 

Fund new and innovative projects aimed at reducing or preventing harm. 

## **Innovative** 

We constantly seek new ways to improve our working practices, support programmes, and welfare options to better support our beneficiaries. 





Nova Scotia House 70 Goldsworth Road Woking Surrey GU21 6LQ 

0300 012 0030 hello@policecare.org.uk **policecare.org.uk** 

Alliotts LLP Friary Court 13-21 High Street Guildford Surrey GU1 3DL 

## 02/12/2023 

## Dear Sirs 

During the course of your audit of the financial statements of the charitable company for the year ended 31 March 2023, the following representations were made to you by management and trustees. 

1. We have fulfilled our responsibilities as trustees under the Companies Act 2006 for preparing financial statements, in accordance with the applicable financial reporting framework, that give a true and fair view and for making accurate representations to you as our auditors and for the financial statements which we have prepared for the charitable company. 

2. We confirm that all accounting records have been made available to you for the purpose of your audit, in accordance with your terms of engagement, and that all the transactions undertaken by the charity have been properly reflected and recorded in the accounting records. All other records and related information, including minutes of all management, trustees’ and members’ meetings, have been made available to you. We have given you unrestricted access to persons within the charity in order to obtain audit evidence and have provided any additional information that you have requested for the purposes of your audit. 

3. We confirm that significant assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable. 

4. We confirm that all known actual or possible litigation and claims whose effects should be considered when preparing the financial statements have been disclosed to the auditor and accounted for and disclosed in accordance with the applicable financial reporting framework. 

5. We confirm that there had been no events since the balance sheet date which require disclosure or which would materially affect the amounts in the financial statements, other than those already disclosed or included in the financial statements. 

6. We confirm that we are aware that a related party of the charity is a person or organisation which either (directly or indirectly) controls, has joint control of, or significantly influences the charity or vice versa and as a result will include trustees/directors, other key management, close family and other business interests of the previous. We confirm that all relationships and transaction as confirmed to you during the course of your audit are a complete list of such relationships and transactions and we are not aware of any further related parties or transactions. 

7. We confirm that all related party relationships and transactions have been accounted for and disclosed in accordance with the applicable financial reporting framework. 

- 8 We confirm that the charity has had, at no time during the year, any arrangement, transaction or agreement to provide credit facilities (including loans, quasi-loans or credit transactions) for trustees, nor to guarantee nor provide guarantees of any kind on behalf of the trustees. 

9. We confirm that the charity has not contracted for any capital expenditure other than as disclosed in the financial statements. 



**Patron HM The Queen** 

Police Care UK is a registered charity in England and Wales (1151322) and Scotland (SC047767). Company limited by guarantee registered in England and Wales (08426630). Police Care and the Police Care UK logo are registered trademarks. 



10. We confirm that we are not aware of any possible or actual instance of non-compliance with those laws and regulations which provide a legal framework within which the charity conducts its activities, and which are central to the charity’s ability to conduct its activities. 

11. We acknowledge our responsibility for the design and implementation of internal controls to prevent and detect fraud. We confirm that we have disclosed to you the results of our own risk assessment that the financial statements may be misstated as a result of fraud. 

12. We confirm that there have been no actual or suspected instances of fraud involving trustees, management or employees who have a significant role in internal control or that could have a material effect on the financial statements. We also confirm that we are not aware of any allegations of fraud by former trustees, employees, regulators or others. 

13. We confirm that, having considered our expectations and intentions for the next 12 months and the availability of unrestricted reserves, the charity is a going concern. 

14. We confirm that in our opinion the effects of unadjusted misstatements are immaterial, both individually and in aggregate, to the financial statements as a whole. 

15. We confirm that all grants, donations and other income, including that subject to special terms or conditions or received for restricted purposes, have been notified to you. There have been no breaches of terms or conditions during the period regarding the application of such income. 

16. 

   - The Trust has satisfactory title to all assets and there are no liens or encumbrances on the charity’s assets. 

17. We confirm that we are not aware of any matters of material significance that should be reported to the Charity Commission. 

18. We confirm the following specific representations made to us during the course of your audit relating to: 

      - The valuation of investments included within the accounts is considered to be materially correct. 

19. We acknowledge our legal responsibilities regarding disclosure of information to you as auditors and confirm that: 

      - so far as each trustee is aware, there is no relevant audit information of which you as auditors are unaware; and 

      - each trustee has taken all the steps that they ought to have taken as a trustee to make themselves aware of any relevant audit information and to establish that you are aware of that information. 

We confirm that the above representations are made on the basis of enquiries of management and staff with relevant knowledge and experience (and, where appropriate of supporting documentation) sufficient to satisfy us that we can properly make each of the above representations to you and that to the best of our knowledge and belief they accurately reflect the representations made to you by the trustees during the course of your audit. 

Yours faithfully, 

- Derek Ray Hill Derek Ray-Hill (Dec 2, 2023 15:00 GMT) 

Signed on behalf of the board of Trustees 



## Police Care statutory accounts signature 

Final Audit Report 

2023-12-04 

Created: 2023-11-24 By: Alliotts Guildford Support (Guildfordsupport@alliotts.com) Status: Signed Transaction ID: CBJCHBCAABAA5Ky62be-avmLyTiEEGE2bhbIjEr7D2Fv 

## "Police Care statutory accounts signature" History 

Document created by Alliotts Guildford Support (Guildfordsupport@alliotts.com) 

2023-11-24 - 11:55:48 GMT- IP address: 88.98.47.65 

## Document emailed to dsarayhill@hotmail.com for signature 

2023-11-24 - 12:26:00 GMT 

## Email viewed by dsarayhill@hotmail.com 

2023-12-02 - 14:57:00 GMT- IP address: 81.151.52.141 

## New document URL requested by dsarayhill@hotmail.com 

2023-12-02 - 14:57:13 GMT- IP address: 81.151.52.141 

Signer dsarayhill@hotmail.com entered name at signing as Derek Ray-Hill 

2023-12-02 - 15:00:50 GMT- IP address: 81.151.52.141 

## Document e-signed by Derek Ray-Hill (dsarayhill@hotmail.com) 

Signature Date: 2023-12-02 - 15:00:52 GMT - Time Source: server- IP address: 81.151.52.141 

Document emailed to Stephen Meredith (stephen.meredith@alliotts.com) for signature 2023-12-02 - 15:00:54 GMT 

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Document e-signed by Stephen Meredith (stephen.meredith@alliotts.com) Signature Date: 2023-12-04 - 09:45:28 GMT - Time Source: server- IP address: 88.98.47.65 

Agreement completed. 

2023-12-04 - 09:45:28 GMT