2025-03-31-accounts

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TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025

March 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's governing document, the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)".

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 dependents 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.

How the Charity operates

Police Care UK provides a 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.

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,

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

Achievements and performance

Police Care UK continues to deliver transformational support to people injured in the service of policing 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 year, we received more than 1,300 initial enquiries from across the UK and are proud to have provided transformational, direct support to more than 850 individuals in response to these enquiries. Behind these numbers are members of the police community, often reliving some of the most distressing moments of their careers, quietly carrying the burden of trauma, and families watching loved ones withdraw under the strain. We also enabled the delivery of more than 4,000 individual psychotherapy sessions, delivered specialist clinical support and compassionate practical guidance and provided over £90,000 worth of grants to those in financial hardship.

Financial review

Charity's net deficit was £3.2m in 2024/2025 compared to a net income of £0.5m in

2023/2024 and after taking into account a net gain on investments of £2.2m. Expenditure on charitable activities totalled £3.0m in 2024/2025 (compared to £2.9m in 2023/2024) .

Reserves Policy

Our reserves policy aims to ensure that the Charity continues to holds 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. 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 –
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. The strategy includes reduced reliance on investment income to 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 £27.5m are in line with the agreed policy.

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.

year, impacted by external geopolitical factors, with the total value of our investments standing at £27.4m as at 31 March 2025.

position in accordance with the latest available information and guidance. Since the end

of the year, the charity has transferred some of its investment portfolio from under performing funds.

Risk Management

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

Future Plans

Our Board of Trustees are developing a strategic plan to diversify our income with a particular focus on fundraising to ultimately increase our offer to our beneficiaries over the next 5 years and guarantee the future sustainability and growth of the Charity. This work is ongoing.

Structure, governance and management

The Charity is a company limited by guarantee without share capital. The Trustees are also the directors for the purpose of company law. The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

S Crane

R Hay (Resigned 17 October 2024)

A Threadgold

L Kelly

A Basu (Resigned 2 September 2025)

S Ockham (Resigned 25/November 2025)

K Lowes

D Ray-Hill (Resigned 25 September 2025)

J Tolfrey (Resigned 14 August 2025) G Stephens (Resigned 23 June 2025) B Goodwin (Appointed 16 May 2024) S Wilcock (Appointed 23 June 2025) M Lockhart (Appointed 23 June 2025) R Mcnee (Appointed 23 June 2025) R Rana (Appointed 23 June 2025)

N Moden (Appointed 23 June 2025)

H Smith (Appointed 3 December 2025)

Board of Trustees

The Trustees are committed to demonstrating good governance and have adopted and implemented the Charity Governance Code. The Board of Trustees meet four times during the year to consider the Trust’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 Trust may also appoint coopted trustees. New Trustees are encouraged to spend time on induction and meeting employees and attend training to support their role. Trustees are routinely updated to keep the up to date 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 three sub-committees to help with the execution of the Board's responsibilities.

risk and investment matters.
The Remuneration & Nomination Committee supports the Trustees on staff matters, trustee appointments and tenure.
The Clinical Risk Management and Quality Assurance Committee advises the Trustees on clinical matters

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 Officer, 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 pay of all staff is reviewed annually and includes reference to market comparisons and with market rates, ensuring that Police Care UK remains sensitive to broader issues of pay and employment conditions elsewhere. We do not employ interns without pay and we pay the real living wage for all of our staff.

Auditor

The auditor, Alliotts LLP, is deemed to be reappointed under section 487(2) of the Companies Act 2006.

The Trustees' report was approved by the Board of Trustees.

..............................

Chairman

Dated: .........................

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
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.

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
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. 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.

Opinion

ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including 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).

give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 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, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 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

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 Charity’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.

Other information

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.

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 Charities (Accounts and Reports) Regulations 2008 and the Charities Accounts (Scotland) Regulations 2006 require us to report to you if, in our opinion:

respect with the Trustees' report; or
sufficient and proper accounting records have not been kept; or
we have not received all the information and explanations we require for our audit.

Responsibilities of Trustees

Charity’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.

Charity registration number 1151322 (England and Wales)

Charity registration number SC0047767 (Scotland) Company registration number 08426630

POLICE CARE UK

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

POLICE CARE UK

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees	S Crane
	A Threadgold
	L Kelly
	K Lowes
	B Goodwin	(Appointed 16 May 2024)
	S Wilcock	(Appointed 23 June 2025)
	M Lockhart	(Appointed 23 June 2025)
	R Mcnee	(Appointed 23 June 2025)
	R Rana	(Appointed 23 June 2025)
	N Moden	(Appointed 23 June 2025)
	H Smith	(Appointed 3 December 2025)
Charity number (England and Wales)	1151322
Charity number (Scotland)	SC0047767
Company number	08426630
Auditor	Alliotts LLP
	3 London Square
	Cross Lanes
	Guildford
	GU1 1UJ
Bankers	Royal Bank of Scotland plc
	London Drummonds Branch
	49 Charing Cross
	London
	SW1A 2DX
Solicitors	BDB Pitmans LLP
	50 Broadway
	Westminster
	London
	SW1H 0BL
Investment advisors	Independent Investment Reviews
	88 Kingsway
	London
	WC2B 6AA

POLICE CARE UK

	Page
Chair's Report	1
Trustees' report	2 - 7
Statement of Trustees' responsibilities	8
Independent auditor's report	9 - 11
Statement of financial activities	12
Balance sheet	13
Statement of cash flows	14
Notes to the financial statements	15 - 31

POLICE CARE UK

CHAIR'S REPORT

FOR THE YEAR ENDED 31 MARCH 2025

It is my privilege to present the Chair’s report for the year ending 31 March 2025.

Police Care UK’s vision and mission remain to prevent and mitigate harm, and advocate for wellbeing, delivered through our four strategic pillars: to prevent, support, recover and influence. We continue to provide support and guidance to serving police officers, staff, volunteers, veterans and their families who have been impacted by harm.

In today’s world where the challenges of modern policing continue to grow ever more complex, our need has never been more urgent. As a leading, independent national charity, we provide expertise and support which is confidential and completely free of charge to those who come to us for help.

On average, a police officer is assaulted in the line of duty every 10 minutes in the UK, as many as one in five are estimated to be living and working with, often undiagnosed, symptoms of PTSD and on average every two weeks a police officer dies by suicide. These statistics are shocking, yet every success story and every step forward on the path to recovery by someone we support reminds us why we exist.

This year, we received more than 1,300 initial enquiries and are proud to have provided transformational, direct support to more than 850 individuals in response to these enquiries. Behind these numbers are members of the police community, often reliving some of the most distressing moments of their careers, quietly carrying the burden of trauma, and families watching loved ones withdraw under the strain. We also enabled the delivery of more than 4,000 individual psychotherapy sessions, delivered specialist clinical support and compassionate practical guidance and provided over £90,000 worth of grants to those in financial hardship.

Looking forward and building on the success of our ground-breaking research The Job, The Life in collaboration with the University of Cambridge in 2018, we are proud to be working with the University of Greenwich to gain an in depth understanding of the true cost of PTSD on the police community, and in turn society itself, with a view to making the most effective use of all our resources. Our external engagement and advocacy work included senior representation at the European Federation of Police (EuroCOP) spring forum in Rhodes in April, where we shared our significant expertise with the wider European police community, and gained further in-depth understanding on current best practice in trauma harm reduction.

Elsewhere, our continued collaboration with The National Police Wellbeing Service (also known as Oscar Kilo) continues to inform and support their Workplace Prioritisation Guide to develop self-support techniques that can be applied in the workplace by police to reduce the impact of a traumatic incident.

Our future strategic vision requires growth and development in additional fundraising and other income generation initiatives, to ensure the support we offer to those who come to us is never restrained by finances. Our Board of Trustees are developing a strategic plan to diversify our income with a particular focus on fundraising to ultimately increase our offer to our beneficiaries over the next 5 years and guarantee the future sustainability and growth of the Charity.

This year also brought significant change within our Board, with several long-serving Trustees stepping down at the end of their tenure and new members welcomed, bringing fresh energy and expertise. I am deeply grateful to every Trustee who gives their time and expertise. Our governance continues to strengthen, underpinned by the Charity Governance Code and a shared belief that people affected by policing harm deserve the very best from us.

I also offer my sincere personal thanks and gratitude on behalf of the Trustees, to our dedicated staff and volunteers who continue to give their time and expertise. Your empathy, professionalism and resilience continue to change lives. To our partners, donors and supporters, your kind generosity continues to help those impacted by harm to take the transformational steps toward recovery, and we could not be more grateful. Finally, to the policing community whom we exist to support, your courage and tireless work in the line of duty to keep our communities safe, continues to remain at the heart of all we do.

..............................Ravi Rana (Dec 11, 2025, 9:38am) Dr Ravi Rana

Chair of Trustees

11 Dec 2025 Date: .........................

POLICE CARE UK

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025

The Trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's governing document, the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)".

Objectives and activities

Objects of the Charity

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.

How the Charity operates

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.

Activities for Public Benefit

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.

POLICE CARE UK

TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025

Fundraising

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.

Achievements and performance

This year, we received more than 1,300 initial enquiries from across the UK and are proud to have provided transformational, direct support to more than 850 individuals in response to these enquiries. Behind these numbers are members of the police community, often reliving some of the most distressing moments of their careers, quietly carrying the burden of trauma, and families watching loved ones withdraw under the strain.

We also enabled the delivery of more than 4,000 individual psychotherapy sessions, delivered specialist clinical support and compassionate practical guidance and provided over £90,000 worth of grants to those in financial hardship.

Financial review

The results of the Charity are set out in the financial statements on pages 12 to 31. The Charity's net deficit was £3.2m in 2024/2025 compared to a net income of £0.5m in 2023/2024 and after taking into account a net gain on investments of £2.2m. Expenditure on charitable activities totalled £3.0m in 2024/2025 (compared to £2.9m in 2023/2024)

POLICE CARE UK

TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025

Reserves Policy

Alternative sources of voluntary income;
Anticipated income and capital growth of the investment portfolio;
Existing grant programme commitments and anticipated applications
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.

The strategy includes reduced reliance on investment income to 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 £27.5m are in line with the agreed policy.

Investment Management

Our investments performed less favourably in the final quarter of the 2024-25 financial year, impacted by external geopolitical factors, with the total value of our investments standing at £27.4m as at 31 March 2025.

Trustees have taken steps to manage and mitigate risks in our financial performance and position in accordance with the latest available information and guidance. Since the end of the year, the charity has transferred some of its investment portfolio from under performing funds.

Risk Management

Future Plans

POLICE CARE UK

TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025

Structure, governance and management

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

The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

S Crane R Hay (Resigned 17 October 2024) A Threadgold L Kelly A Basu (Resigned 2 September 2025) S Ockham (Resigned 25 November 2025) K Lowes D Ray-Hill (Resigned 25 September 2025) J Tolfrey (Resigned 14 August 2025) G Stephens (Resigned 23 June 2025) B Goodwin (Appointed 16 May 2024) S Wilcock (Appointed 23 June 2025) M Lockhart (Appointed 23 June 2025) R Mcnee (Appointed 23 June 2025) R Rana (Appointed 23 June 2025) N Moden (Appointed 23 June 2025) H Smith (Appointed 3 December 2025)

POLICE CARE UK

TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025

Board of Trustees

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.

(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 Trust may also appoint co-opted trustees. New Trustees are encouraged to spend time on induction and meeting employees and attend training to support their role. Trustees are routinely updated to keep the up to date 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 three sub-committees to help with the execution of the Board's responsibilities.

The Audit & Investment Committee to support the Trustees on financial, control, risk and investment matters.
The Remuneration & Nomination Committee supports the Trustees on staff matters, trustee appointments and tenure.
The Clinical Risk Management and Quality Assurance Committee advises the Trustees on clinical matters

The Trustees regularly review the scheme of delegation. All Trustees give of their time freely and no Trustee received remuneration in the year.

POLICE CARE UK

TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025

Remuneration policy

Auditor

The auditor, Alliotts LLP, is deemed to be reappointed under section 487(2) of the Companies Act 2006.

The Trustees' report was approved by the Board of Trustees.

..............................Ravi Rana (Dec 11, 2025, 9:38am)

Chairman 11 Dec 2025 Dated: .........................

POLICE CARE UK

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2025

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.

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. 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.

POLICE CARE UK

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF POLICE CARE UK

Opinion

We have audited the financial statements of Police Care UK (the ‘Charity’) for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including 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 2025 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, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 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 Charity’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.

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.

POLICE CARE UK

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF POLICE CARE UK

Matters on which we are required to report by exception

the information given in the financial statements is inconsistent in any material respect with the Trustees' report; or
sufficient and proper accounting records have not been kept; or
the financial statements are not in agreement with the accounting records; or
we have not received all the information and explanations we require for our audit.

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 Charity’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

We have been appointed as auditor under section 144 of the Charities Act 2011 and section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Acts and relevant regulations made or having effect thereunder.

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.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: http://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

10 -

POLICE CARE UK

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF POLICE CARE UK

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008 and regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charity'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 charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Alliotts

Alliotts LLP (Dec 11, 2025, 10:54am) Alliotts LLP Chartered Accountants 3 London Square Cross Lanes Guildford GU1 1UJ 11 Dec 2025 Date: .........................

Alliotts LLP is eligible for appointment as auditor of the Charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

11 -

POLICE CARE UK

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted funds 2025 Notes £ Income from: Donations and legacies 3 544,011 Other trading activities 4 19,232 Investments 5 238,632 Total income 801,875 Expenditure on: Raising funds Fundraising and publicity 6 829,227 Trading costs 6 7,426 Investment management 6 4,715 841,368 Charitable activities 8 2,982,879 Total expenditure 3,824,247 Net gains/(losses) on investments 13 (171,589) Net income/(expenditure) and movement in funds (3,193,961) Reconciliation of funds: Fund balances at 1 April 2024 30,544,439 Fund balances at 31 March 2025 27,350,478	Restricted funds 2025 £ 60,000 - - 60,000 - - - - 30,868 30,868 - 29,132 114,868 144,000	Total Unrestricted funds 2025 2024 £ £ 604,011 631,117 19,232 35,114 238,632 724,209 861,875 1,390,440 829,227 348,585 7,426 9,442 4,715 4,629 841,368 362,656 3,013,747 2,681,471 3,855,115 3,044,127 (171,589) 2,175,658 (3,164,829) 521,971 30,659,307 30,022,467 27,494,478 30,544,439	Restricted funds 2024 £ 169,422 - - 169,422 - - - - 174,554 174,554 - (5,132) 120,000 114,868	Total 2024 £ 800,539 35,114 724,209
				1,559,862
				348,585 9,442 4,629
				362,656
				2,856,025
				3,218,681
				2,175,658
				516,839 30,142,467
				30,659,307

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

12 -

POLICE CARE UK

BALANCE SHEET

AS AT 31 MARCH 2025

			2025		2024
	Notes	£	£	£	£
Fixed assets
Intangible assets	15		6,261		29,270
Tangible assets	16		22,679		16,356
Investments	17		27,403,465		29,775,053
			27,432,405		29,820,679
Current assets
Stocks	18	-		14,401
Debtors	19	208,281		501,941
Cash at bank and in hand		408,371		918,441
		616,652		1,434,783
Creditors: amounts falling due within	20
one year		(554,579)		(596,156)
Net current assets			62,073		838,627
Total assets less current liabilities			27,494,478		30,659,306
Net assets excluding pension liability			27,494,478		30,659,306
The funds of the Charity
Restricted income funds	22		144,000		114,868
Unrestricted funds			27,350,478		30,544,439
			27,494,478		30,659,307

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements under the requirements of the Companies Act 2006, for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

11 Dec 2025

The financial statements were approved by the Trustees on .........................

~~..............................~~ Ravi Rana (Dec 11, 2025, 9:38am)

Chairman

Company registration number 08426630 (England and Wales)

13 -

POLICE CARE UK

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025

Notes
Cash flows from operating activities
Cash absorbed by operations
30
Investing activities
Proceeds from disposal of intangibles
Purchase of tangible fixed assets
Purchase of investments
Proceeds from disposal of investments
Investment income received
Net cash generated from investing
activities
Net cash used in financing activities
Net decrease in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year

2025
2024
£
£
£
£
(2,922,595)
(1,507,066)
-
26,244
(20,645)
(10,895)
(5,463)
(25,675,899)
2,200,000
25,227,453
238,632
724,209
2,412,524
291,112
-
-
(510,071)
(1,215,954)
918,442
2,134,396
408,371
918,442

14 -

POLICE CARE UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

Police Care UK is a private company limited by guarantee incorporated in England and Wales. The registered office is 70 Goldsworth Road, Nova Scotia House, Woking 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 “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016). 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 certain financial instruments at fair value. The principal accounting policies adopted are set out below.

The charity has a 100% owned subsidiary company, PCUK Trading Ltd, which is immaterial in size and therefore consolidated accounts have not been prepared. The results of this company are shown in note 17.

1.2 Going concern

The trustees consider that 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 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Designated funds comprise funds which have been set aside at the discretion of the Trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

Restricted funds are subject to specific conditions by donors or grantors 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.

1.4 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, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Subscriptions are the amounts collected by the individual forces through their payroll schemes. Donations are where individuals send money directly to the Trust.

15 -

POLICE CARE UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

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

1.5 Expenditure

Liabilities are recognised as resources expended as soon as there is a legal or constructive obligation committing the Trust 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 Trust. 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.

Support costs include the central function are allocated on the basis of headcount at the year end as follows:

Cost of raising funds - 30% (2024: 18%) Charitable activities - 70% (2024: 82%)

Irrecoverable VAT is charged against the category or resources expended for 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.

1.6 Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Website & Software over 3 years on a straight line basis

1.7 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 £500 or more are capitalised at cost.

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

Equipment over 3 years on a straight line basis Furniture & Fittings over 4 years on a straight line basis Computer Equipment over 3 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 the statement of financial activities.

16 -

POLICE CARE UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.8 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.

A subsidiary is an entity controlled by the Charity. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.9 Impairment of fixed assets

At each reporting end date, the Charity reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.10 Stocks

Stocks are 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.

1.11 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. Bank overdrafts are shown within borrowings in current liabilities.

1.12 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 asset 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 financing 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.

17 -

POLICE CARE UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans 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.

1.13 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

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.

1.14 Retirement benefits

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

2 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.

Key sources of estimation uncertainty

Valuation of fixed asset investments

A key accounting estimate is the value at which trustees recognise investments. The risk of misstatement is mitigated by the use of investment managers who publish a portfolio valuation. Listed investments are valued by reference to their market value prevailing at the balance sheet date.

18 -

POLICE CARE UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

3 Income from donations and legacies

Unrestricted Restricted funds funds 2025 2025 £ £ Donations and gifts 62,506 60,000 Legacies 225,573 - Grants - - Payroll giving and donations 231,374 - Gift Aid 24,558 - 544,011 60,000	Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 122,506 72,818 84,000 225,573 327,715 - - - 85,422 231,374 226,105 - 24,558 4,479 - 604,011 631,117 169,422	Total 2024 £ 156,818 327,715 85,422 226,105 4,479
		800,539

4 Income from other trading activities

	Unrestricted	Unrestricted
	funds	funds
	2025	2024
	£	£
Sale of branded merchandise	12,750	22,409
Sale of training manuals	6,482	12,705
Other trading activities	19,232	35,114
Income from investments
	Unrestricted	Unrestricted
	funds	funds
	2025	2024
	£	£
Income from listed investments	202,934	654,229
Interest receivable	35,698	69,980
	238,632	724,209

5 Income from investments

19 -

POLICE CARE UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

6 Expenditure on raising funds

	Unrestricted	Unrestricted
	funds	funds
	2025	2024
	£	£
Fundraising and publicity
Other fundraising costs	239,520	135,054
Support costs	589,707	213,531
	829,227	348,585
Trading costs
Other trading activities	7,426	9,442
Investment management	4,715	4,629
Total costs	841,368	362,656

20 -

POLICE CARE UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

7 Expenditure on charitable activities

Charitable activities Institution Grants Maintenance Grants Assistance Grants Educational Bursaries 2025 2025 2025 2025 2025 £ £ £ £ £ Direct costs Staff costs 30,868 - - - - Resilience Project 592 - - - - Confidential Care Line 672,573 - - - - Clinical Support 14,311 - - - - Volunteer Program 64,871 - - - - Peer Support 760 - - - - TIPT 921 - - - - Employment Costs 642,779 - - - - Other 139,795 - - - - 1,567,470 - - - - Grant funding of activities (see note 8) - (6,395) 27,000 37,691 12,000 Share of support and governance costs (see note 10) Support and governance 1,375,981 - - - - 2,943,451 (6,395) 27,000 37,691 12,000 Analysis by fund Unrestricted funds 2,912,583 (6,395) 27,000 37,691 12,000 Restricted funds 30,868 - - - - 2,943,451 (6,395) 27,000 37,691 12,000	Total 2025 £ 30,868 592 672,573 14,311 64,871 760 921 642,779 139,795
	1,567,470 70,296 1,375,981
	3,013,747
	2,982,879 30,868
	3,013,747

21 -

POLICE CARE UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Expenditure on charitable	activities					(Continued)
Previous year:	Charitable	Institution	Maintenance	Assistance	Educational	Total
	activities	Grants	Grants	Grants	Bursaries
	2024	2024	2024	2024	2024	2024
	£	£	£	£	£	£
Direct costs
Resilience Project	12,743	-	-	-	-	12,743
Pilot Scheme	15,600	-	-	-	-	15,600
Confidential Care Line	852,106	-	-	-	-	852,106
Clinical Support	51,605	-	-	-	-	51,605
Volunteer Program	73,644	-	-	-	-	73,644
Peer Support	1,290	-	-	-	-	1,290
TIPT	12,207	-	-	-	-	12,207
Employment Costs	613,412	-	-	-	-	613,412
Other	36,251	-	-	-	-	36,251
	1,668,858	-	-	-	-	1,668,858
Grant funding of activities
(see note 8)	-	31,997	39,000	104,418	39,000	214,415
Share of support and governance costs		(see note 10)
Support	972,752	-	-	-	-	972,752
	2,641,610	31,997	39,000	104,418	39,000	2,856,025
Analysis by fund
Unrestricted funds	2,467,056	31,997	39,000	104,418	39,000	2,681,471
Restricted funds	174,554	-	-	-	-	174,554
	2,641,610	31,997	39,000	104,418	39,000	2,856,025

8 Grants payable

Major Grants 1 in 4 Grants Metropolitan Police Grants to individuals	2025 £ (6,395) 76,691 70,296	2024 £ 31,997 182,418
		214,415

22 -

POLICE CARE UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

9 Net movement in funds The net movement in funds is stated after charging/(crediting): Fees payable for the audit of the charity's financial statements Depreciation of owned tangible fixed assets Amortisation of intangible assets 10 Support costs allocated to activities Staff costs Depreciation Computer running costs Rent and service charges Energy and rates Insurance Legal and Professional Telecoms, Printing, postage and stationary Training and subscriptions Marketing and communications Travel, Repairs, cleaning and office sundries HR Consultancy Governance costs Analysed between: Fundraising Charitable activities Governance costs comprise: Audit fees Accountancy Trustee expenses and meeting costs	2025 £ 39,600 14,324 23,009 2025 £ 506,850 37,333 135,302 134,061 8,428 19,139 640,446 9,124 31,325 125,107 33,676 217,247 67,650 1,965,688 589,707 1,375,981 1,965,688 2025 £ 39,600 4,835 23,215 67,650	2024 £ 20,000 9,273 18,462
		2024 £ 411,507 27,735 152,415 133,732 10,696 18,607 116,968 8,607 26,107 89,352 21,056 138,792 30,709
		1,186,283
		213,531 972,752
		1,186,283
		2024 £ 20,000 4,861 5,848
		30,709

11 Trustees

None of the Trustees (or any persons connected with them) received any remuneration during the year, but 9 of them were reimbursed a total of £12,540 for travelling expenses (2024 - 8 were reimbursed £6,670).

23 -

POLICE CARE UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

11 Trustees

(Continued)

No Trustee or other person connected to the charity had any personal interest in any contract or transaction entered into by the charitable company during this year.

12 Employees

The average monthly number of employees during the year was:

Average number of staff Employment costs Wages and salaries Social security costs Other pension costs Restructuring costs	2025 Number 25 2025 £ 1,140,908 132,902 72,930 66,038 1,412,778	2024 Number 24
		2024 £ 974,009 100,193 62,966 49,058
		1,186,226

During the year redundancy costs of £66,035 (2024:£49,058) were made as part of a contractual agreement.

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

is as follows:
	2025	2024
	Number	Number
£60,000 - £70,000	1	3
£70,000 - £80,000	2	1
£90,000 - £100,000	-	1
£150,000 - £160,000	1	-

==> picture [464 x 34] intentionally omitted <==

Remuneration of key management personnel

The remuneration of key management personnel was as follows:

	2025	2024
	£	£
Aggregate compensation	603,924	435,586

24 -

POLICE CARE UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

13 Gains and losses on investments

	Unrestricted	Unrestricted
	funds	funds
	2025	2024
Gains/(losses) arising on:	£	£
Revaluation of investments	(171,589)	2,175,658

14 Taxation

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

15 Intangible fixed assets

Cost At 1 April 2024 Disposals At 31 March 2025 Amortisation and impairment At 1 April 2024 Amortisation charged for the year Disposals At 31 March 2025 Carrying amount At 31 March 2025 At 31 March 2024	Website & Software £ 78,474 (46,278)
	32,196
	49,204 23,009 (46,278)
	25,935
	6,261
	29,270

25 -

POLICE CARE UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

16 Tangible fixed assets Cost At 1 April 2024 Additions Disposals At 31 March 2025 Depreciation and impairment At 1 April 2024 Depreciation charged in the year Eliminated in respect of disposals At 31 March 2025 Carrying amount At 31 March 2025 At 31 March 2024 17 Fixed asset investments Cost or valuation At 1 April 2024 Additions Valuation changes Disposals At 31 March 2025 Carrying amount At 31 March 2025 At 31 March 2024 Other investments comprise: Investments in subsidiaries	Equipment Furniture & Fittings Computer Equipment £ £ £ 4,728 10,075 41,130 - - 20,645 (2,438) (1,812) (17,379) 2,290 8,263 44,396 3,574 8,160 27,841 1,154 1,915 11,255 (2,438) (1,812) (17,379) 2,290 8,263 21,717 - - 22,679 1,153 1,915 13,288 Listed investments Other investments £ £ 29,775,052 1 5,463 - (177,051) - (2,200,000) - 27,403,464 1 27,403,464 1 29,775,052 1 2025 Notes £ 28 1	Total £ 55,933 20,645 (21,629) 54,949 39,575 14,324 (21,629) 32,270 22,679 16,356 Total £ 29,775,053 5,463 (177,051) (2,200,000) 27,403,465 27,403,465 29,775,053 2024 £ 1

26 -

POLICE CARE UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

17 Fixed asset investments

(Continued)

Fixed asset investments revalued

Fixed asset investments include listed investments of £27,403,464.

The historic cost of the portfolio is £25,880,676 (2024: £28,075,213).

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

18 Stocks

18 Stocks
Finished goods and goods for resale 19 Debtors Amounts falling due within one year: Trade debtors Amounts owed by subsidiary undertakings Other debtors Prepayments and accrued income 20 Creditors: amounts falling due within one year Trade creditors Other creditors Accruals and deferred income 21 Retirement benefit schemes Defined contribution schemes Charge to Statement of Financial Activities in respect of defined contribution schemes	2025 £ - 2025 £ 27 - - 208,254 208,281 2025 £ 137,971 8,540 408,068 554,579 2025 £ 62,966	2024 £ 14,401
		2024 £ 1,242 500 503 499,696
		501,941
		2024 £ 107,159 30,184 458,813
		596,156
		2024 £ 58,130

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.

27 -

POLICE CARE UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

22 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

Donations Restricted Funding Previous year: Donations Restricted Funding	At 1 April 2024 £ 84,000 30,868 114,868 At 1 April 2023 £ 66,000 54,000 120,000	Incoming resources £ 60,000 - 60,000 Incoming resources £ 84,000 85,422 169,422	Resources expended At 31 March 2025 £ £ - 144,000 (30,868) - (30,868) 144,000 Resources expended At 31 March 2024 £ £ (66,000) 84,000 (108,554) 30,868 (174,554) 114,868

23 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

1 in 4 Fund Investment Fund Mental Health Fund Planned call on reserves General funds	At 1 April 2024 £ 1,837 23,396,760 976,990 5,495,894 672,957 30,544,439	Incoming resources £ - - - - 801,875 801,875	Resources expended £ 6,395 - - - (3,830,642) (3,824,247)	Transfers £ (8,232) - - (3,000,000) 3,008,232 -	Gains and losses At 31 March 2025 £ £ - - - 23,396,760 - 976,990 - 2,495,894 (171,589) 480,833 (171,589) 27,350,478

28 -

POLICE CARE UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

23 Unrestricted funds Previous year: 1 in 4 Fund Investment Fund Mental Health Fund Planned call on reserves General funds	At 1 April 2023 £ 33,834 23,396,760 976,990 4,845,894 768,990 30,022,468	Incoming resources £ - - - - 1,390,440 1,390,440	Resources expended £ (31,997) - - - (3,012,130) (3,044,127)	Transfers £ - - - 650,000 (650,000) -	(Continued) Gains and losses At 31 March 2024 £ £ - 1,837 - 23,396,760 - 976,990 - 5,495,894 2,175,658 672,958 2,175,658 30,544,439	(Continued) Gains and losses At 31 March 2024 £ £ - 1,837 - 23,396,760 - 976,990 - 5,495,894 2,175,658 672,958 2,175,658 30,544,439
						30,544,439

1 in 4 Fund

Following the publication of our Injury on Duty report in 2016, The Trustees set side a total on £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 applicants but refunds of £6,395 were received in the year. As this fund is now closed and there are no further funds to be spent, the amount has been transferred to the general fund.

Investment Fund

Reserves are designated so that the value of investments is appropriate 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.

Planned Call On Reserves

The charity is currently undertaking a period of transformation and an operational deficit of approx. £5.5m is expected over the next two years.

24 Analysis of net assets between funds

Unrestricted funds 2025 £ At 31 March 2025: Intangible fixed assets 6,261 Tangible assets 22,679 Investments 27,403,465 Current assets/(liabilities) (81,927) 27,350,478	Restricted funds 2025 £ - - - 144,000 144,000	Total 2025 £ 6,261 22,679 27,403,465 62,073
		27,494,478

29 -

POLICE CARE UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

24 Analysis of net assets between funds

Analysis of net assets between funds Unrestricted funds 2024 £ At 31 March 2024: Intangible fixed assets 29,270 Tangible assets 16,356 Investments 29,775,053 Current assets/(liabilities) 723,760 30,544,439	(Continued) Restricted Total funds 2024 2024 £ £ - 29,270 - 16,356 - 29,775,053 114,868 838,628 114,868 30,659,307	(Continued) Restricted Total funds 2024 2024 £ £ - 29,270 - 16,356 - 29,775,053 114,868 838,628 114,868 30,659,307
		30,659,307

25 Operating lease commitments

Lessee

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:

Within one year Between two and five years	2025 £ 96,314 31,784 128,098	2024 £ 96,314 128,098
		224,412

26 Related party transactions

Transactions with related parties

Accounting software services to the value of £nil (2024: £6,360) were provided to the Charity by a company under control of a member of key management personnel. There were no other related party transactions.

27 Contingent asset

The Trust has attached a number of liens to the special grants awarded to dependants; these expire within 10 years of issue of the grant awarded.

30 -

POLICE CARE UK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

28 Subsidiaries

Details of the Charity's subsidiaries at 31 March 2025 are as follows:

Name of undertaking	Registered	Nature of business	Class of	% Held
	office		shares held	Direct Indirect
PCUK Trading Ltd	Nova Scotia	Sale of training courses/	Ordinary	100.00
	House, 70	materials
	Goldsworth
	Road, Woking,
	GU21 6LQ

The aggregate capital and reserves and the result for the year of subsidiaries excluded from consolidation was as follows:

	Name of undertaking Profit/(Loss)	Capital and
		Reserves
	£	£
29	Analysis of changes in net funds
	The Charity had no material debt during the year.
30	Cash generated from operations		2025	2024
			£	£
	(Deficit)/surpus for the year		(3,164,829)	516,839
	Adjustments for:
	Investment income recognised in statement of financial activities		(238,632)	(724,209)
	Fair value gains and losses on investments		177,051	(1,727,213)
	Amortisation and impairment of intangible assets		23,009	18,462
	Depreciation and impairment of tangible fixed assets		14,324	9,273
	Movements in working capital:
	Decrease in stocks		14,399	5,086
	Decrease in debtors		293,660	133,482
	(Decrease)/increase in creditors		(41,577)	261,214
	Cash absorbed by operations		(2,922,595)	(1,507,066)

31 -

Issuer

Alliotts LLP

Document generated Wed, 10th Dec 2025 16:27:17 GMT Document fingerprint 836fd217675b0edbdb3dffebeeb16f54

Parties involved with this document

Document processed

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Thu, 11th Dec 2025 9:38:08 GMT Thu, 11th Dec 2025 10:54:16 GMT Thu, 11th Dec 2025 10:54:16 GMT Thu, 11th Dec 2025 10:54:16 GMT

Ravi Rana - Signer (9afd4d90c30aec3ec762b71310aae1ba) Alliotts LLP - Signer (50efc99e2d9b4bc3898a90508206ae18) Geoff Cheshire - Copied In (d3fa9126395b67fff49c0cb824971453) Samantha Merchant - Copied In (436daa342aed3520e699c3b3f5983545)

Audit history log

Date

Action

Wed, 10th Dec 2025 16:27:17 GMT Wed, 10th Dec 2025 16:27:17 GMT

Wed, 10th Dec 2025 16:27:17 GMT

Wed, 10th Dec 2025 16:33:46 GMT

Wed, 10th Dec 2025 16:33:47 GMT Thu, 11th Dec 2025 9:31:07 GMT Thu, 11th Dec 2025 9:31:07 GMT Thu, 11th Dec 2025 9:32:19 GMT Thu, 11th Dec 2025 9:33:05 GMT Thu, 11th Dec 2025 9:38:08 GMT Thu, 11th Dec 2025 9:38:08 GMT

Thu, 11th Dec 2025 9:38:08 GMT Thu, 11th Dec 2025 10:51:36 GMT Thu, 11th Dec 2025 10:54:16 GMT Thu, 11th Dec 2025 10:54:16 GMT

Envelope generated by Alliotts Guildford Support (94.228.44.8) Document generated with fingerprint 836fd217675b0edbdb3dffebeeb16f54 (94.228.44.8) Document generated with fingerprint 81f8434709bf7a6c5963bddd56238c90 (94.228.44.8) Sent the envelope to Ravi Rana (ravi.rana@policecare.org.uk) for signing (94.228.44.8) Document emailed to ravi.rana@policecare.org.uk Ravi Rana opened the document email. (82.32.68.253) Ravi Rana opened the document email. (82.32.68.253) Ravi Rana opened the document email. (82.32.68.253) Ravi Rana viewed the envelope (82.32.68.253) Ravi Rana signed the envelope (82.32.68.253) Sent the envelope to Alliotts LLP (stephen.meredith@alliotts.com) for signing (82.32.68.253) Document emailed to stephen.meredith@alliotts.com Alliotts LLP viewed the envelope (94.228.44.8) Alliotts LLP signed the envelope (94.228.44.8) Sent the envelope to Geoff Cheshire (geoff.cheshire@policecare.org.uk) for signing (94.228.44.8)

Thu, 11th Dec 2025 10:54:16 GMT

Sent the envelope to Samantha Merchant

(Samantha.Merchant@alliotts.com) for signing (94.228.44.8) Thu, 11th Dec 2025 10:54:16 GMT This envelope has been signed by all parties (94.228.44.8) Thu, 11th Dec 2025 10:54:16 GMT Signed document confirmation emailed to ravi.rana@policecare.org.uk (94.228.44.8) Thu, 11th Dec 2025 10:54:16 GMT Signed document confirmation emailed to stephen.meredith@alliotts.com (94.228.44.8) Thu, 11th Dec 2025 10:54:16 GMT Signed document confirmation emailed to geoff.cheshire@policecare.org.uk (94.228.44.8) Thu, 11th Dec 2025 10:54:16 GMT Signed document confirmation emailed to Samantha.Merchant@alliotts.com (94.228.44.8) Thu, 11th Dec 2025 10:54:16 GMT Signed document confirmation emails have been sent to all parties. Document URL: https://api.signableapi.com/shareable/envelope?t=0012c2e8-a779-4e2c-86 60-6064411f0296 (94.228.44.8) Thu, 11th Dec 2025 10:54:31 GMT Document emailed to geoff.cheshire@policecare.org.uk Thu, 11th Dec 2025 10:54:50 GMT Document emailed to Samantha.Merchant@alliotts.com

Police Care UK Nova Scotia House 70 Goldsworth Road Woking Surrey GU21 6LQ

Alliotts LLP 3 London Square Cross Lanes Guildford Surrey GU1 1UJ

Dear Sirs

During the course of your audit of the financial statements of the charitable company for the year ended 31 March 2025, the following representations were made to you by management and trustees.

We have fulfilled our responsibilities as directors/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.
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.
We confirm that significant assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable.
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.
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.
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.
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.
We confirm that the charity has not contracted for any capital expenditure other than as disclosed in the financial statements.
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.
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.
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.
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.
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.
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.
The Trust has satisfactory title to all assets and there are no liens or encumbrances on the charity’s assets.
We confirm that we are not aware of any matters of material significance that should be reported to the Charity Commission.
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.
All legal disputes have been finalised and the charity has no liability in relation to any legal action arising.
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,

Ravi Rana (Dec 11, 2025, 9:38am) Signed on behalf of the Board of Trustees

Issuer

Alliotts LLP

Document generated Wed, 10th Dec 2025 16:27:17 GMT Document fingerprint 81f8434709bf7a6c5963bddd56238c90

Parties involved with this document

Document processed

Party + Fingerprint

Thu, 11th Dec 2025 9:38:08 GMT Thu, 11th Dec 2025 10:54:16 GMT Thu, 11th Dec 2025 10:54:16 GMT Thu, 11th Dec 2025 10:54:16 GMT

Audit history log

Date

Action

Wed, 10th Dec 2025 16:27:17 GMT Wed, 10th Dec 2025 16:27:17 GMT

Wed, 10th Dec 2025 16:27:17 GMT

Wed, 10th Dec 2025 16:33:46 GMT

Thu, 11th Dec 2025 9:38:08 GMT Thu, 11th Dec 2025 10:51:36 GMT Thu, 11th Dec 2025 10:54:16 GMT Thu, 11th Dec 2025 10:54:16 GMT

Thu, 11th Dec 2025 10:54:16 GMT

Sent the envelope to Samantha Merchant

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025

Objectives and activities

Objects of the Charity

How the Charity operates

Fundraising

Achievements and performance

Financial review

Reserves Policy

Investment Management

Risk Management

Future Plans

Structure, governance and management

Board of Trustees

Organisation

Remuneration policy

Auditor

Opinion

Basis for opinion

Conclusions relating to going concern

Other information

Matters on which we are required to report by exception

Responsibilities of Trustees

POLICE CARE UK

POLICE CARE UK

LEGAL AND ADMINISTRATIVE INFORMATION

POLICE CARE UK

CONTENTS

POLICE CARE UK

CHAIR'S REPORT

FOR THE YEAR ENDED 31 MARCH 2025

POLICE CARE UK

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025

Objectives and activities

Objects of the Charity

How the Charity operates

Activities for Public Benefit

POLICE CARE UK

TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025

Fundraising

Achievements and performance

Financial review

POLICE CARE UK

TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025

Reserves Policy

Investment Management

Risk Management

Future Plans

POLICE CARE UK

TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025

Structure, governance and management

POLICE CARE UK

TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025

Board of Trustees

Organisation

POLICE CARE UK

TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025

Remuneration policy

Auditor

POLICE CARE UK

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2025

POLICE CARE UK

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF POLICE CARE UK

Opinion

Basis for opinion

Conclusions relating to going concern

Other information

POLICE CARE UK

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF POLICE CARE UK

Matters on which we are required to report by exception

Responsibilities of Trustees

Auditor's responsibilities for the audit of the financial statements

POLICE CARE UK

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF POLICE CARE UK

Use of our report

Alliotts

POLICE CARE UK

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025