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2024-03-31-accounts

The Wiltshire Bobby Van Trust Charity registration no. 1153790 Trustees' report and unaudited accounts

For the year ended 31 March 2024

The Wiltshire Bobby Van Trust

Legal and administrative information

Patron Her Majesty Queen Camilla Her Majesty Queen Camilla
Vice Patrons The Marchioness of Lansdowne
Mrs Annette Lynton Mason
Trustees Philip Coward (appointed 29 October 2024)
Peter Begg
Henry Colthurst
Marion Deegan
John Nokes
Emily Tulloch
Chief Constable Catherine Roper (appointed 1 July 2023)
Col. Robert Richardson-Aitken
Director Jennie Shaw
Operators Kathleen Williams Co-ordinator
Sally Raubenheimer Co-ordinator
Doug Batchelor Van operator
Mick Leighfeld Van operator
Will Todd Van operator
Charity number 1153790
Charity ofce Hazeland Mill
Bremhill
Calne
Wiltshire
SN11 9LJ
Registered ofce Wiltshire Constabulary
Headquarters
London Road
Devizes
Wiltshire
SN10 2DN
Independent examiner James Angus Burnett ACA CTA
Martin and Company
25 St Thomas Street
Winchester
Hampshire
SO23 9HJ
Bankers Lloyds Bank Plc
38 Market Place
Devizes
Wiltshire
SN10 1JD

The Wiltshire Bobby Van Trust

Contents

Page
Trustees' report 1 - 4
Independent examiner's report 5
Statement of fnancial activities 6
Balance sheet 7
Notes to the accounts 8 - 14

The Wiltshire Bobby Van Trust

Trustees' report for the year ended 31 March 2024

The Trustees present their report and the independently examined accounts of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" in preparing the annual report and accounts of the charity.

Reference and administrative details

The charity information is detailed on the legal and administrative information page of the accounts.

The trustees who served during the year were as follows: Robert Hiscox DL - Chairman (resigned 29 October 2024) Lucinda Baker LVO (resigned 18 June 2024) Peter Begg Henry Colthurst Marion Deegan John Nokes Emily Tulloch Chief Constable Catherine Roper (appointed 1 July 2023) Col. Robert Richardson-Aitken

Objectives and activities

The Trust protects the most vulnerable people in Wiltshire and Swindon by providing physical security to the homes of the over 60s and 18+ with a registered disability who have become, or are at risk of becoming, victims of house crime or domestic abuse. We also provide advice on avoiding cyber-crime which has become a major threat, especially to elderly and vulnerable people.

The 'Bobby' operators carry out full home security and fire risk assessments before fitting the appropriate hardware for each client. This service and the equipment are provided free to all eligible clients. They secure approximately 1,500 homes each year thereby reducing the fear of crime, the incidence of crime or re-victimisation and allowing people to live with a feeling of safety in their own home.

The Stay Safe Online team of 7 volunteers advise and educate our clients on all aspects of online safety either at their own home or at group talks. The use of computers is often essential to our clients and they are very vulnerable to exploitation by theft and by deceit from unscrupulous fraudsters.

Public benefit

The objects of the charity are to promote the protection of people and property, the prevention of criminal acts and the reduction of the fear of crime. The Trustees, in reviewing the Charity's aims and objects and in planning activities, have considered the Charity Commission's guidance on public benefit. The Trustees are content with the degree and scope of public benefit the Charity provides. The Charity exercises no exclusion or discrimination although the elderly and vulnerable are prioritised.

Strategic report

Structure, governance and management

The appointment of trustees is governed by the Trust Deed of the charity. The Board of Trustees is authorised to fill vacancies arising through the resignation or death of an existing trustee or to strengthen the committee having identified the mix of skills and experience the Trust needs to lead the charity.

Achievements and performance

The Bobby operators have visited 1,491 homes in the past financial year; 248 of these were in response to a crime being committed; 406 domestic abuse victims were visited an increase of 3% from the previous year and 837 homes were secured on pro-active visits to elderly and vulnerable people who didn't feel they had adequate security to feel safe, an increase of 6% on the previous year.

Trustees' report for the year ended 31 March 2024

The Wiltshire Bobby Van Trust

In addition, Bobby Van operators attended 86 community events, giving talks on staying safe in the home and personal safety or having stands highlighting our service, to the Wiltshire/Swindon communities, an increase of 34% on the previous year.

The Stay Safe Online (SSO) team have returned to normality since the pandemic and are back visiting clients at home on a 1:1 basis. The SSO team have received 69 referrals in the past financial year, 52 were Protect Awareness i.e. had not been subject to a scam and 12 were Victim Protect i.e were previous victims of a scam. 11 Group Talks were also undertaken in addition to the 58 individual visits.

Financial review

Expenditure exceeded income in the last three years as expected, but with the growth in activities and the separation from Wiltshire Police, we have now stepped up fundraising again. Fundraising income was up 66%.

Expenses over the period have been stable. The value of investment assets has also remained stable. With effect from 15 June 2022 the investments have been managed by Evelyn Partners and the return since then has been + 2.84%.

The trustees conservatively believe that there may be extra costs in the future following the separation from Wiltshire Police so have allocated a fund of £300,000 towards them out of general reserves. Although reasonable general reserves remain, this is the stimulant to increased fundraising.

As crime prevention has moved into the need for additional technology, costs will continue to rise. The trustees are preparing the charity for such increased costs. This is also an important consideration when looking at the level of reserves currently held.

Financial reserves policy

The Trust's reserves policy is one of maintaining a capital reserve to meet and respond to the needs of the community which it serves. As a result, it must be prepared to vary its method of operation to meet new challenges with the emphasis often for immediate response and action knowing that funds are already available to support such intervention. This has occurred with the separation from Wiltshire Police. Reserves must also be held to include purchase of capital equipment as well as employment of additional staff which may also carry liabilities for future pensions. In addition, reserves are being held to meet extra demands and needs of the cybercrime team whose future strategy is currently being set.

Pension liabilities

Under the terms of an Agreement dated 1 April 2023 the contracts of employment of five individuals formerly employed by Wiltshire Police were transferred to WBVT with effect from that date in accordance with the TUPE Regulations. The staff transferring to WBVT have been permitted, under the terms of a separate Pension Admission Agreement with Wiltshire Council, to remain members of and to accrue active membership of the Wiltshire Police sub-fund of the Local Government Pensions Scheme, which is administered by Wiltshire Council. However, WBVT assumes responsibility for the payment of all their employment and pension expenses, including salary, NI, tax and pension contributions.

For all actuarial calculation purposes, a pooled funding arrangement with Wiltshire Police applied under the Scheme and the notional pension funding positions of WBVT and Wiltshire Police are treated as one for the purpose of calculating the appropriate employer contribution rate.

WBVT assumes responsibility under the Agreement for all costs of membership of the scheme including any incremental costs arising from any discretion exercised or decision taken by WBVT in respect of transferring staff. For example, if WBVT were to permit any of them to draw benefits prior to normal pension age, or to grant any additional period of membership, or to waive any early retirement reduction WBVT would be required to pay Wiltshire Council an additional sum representing the actuarial strain on the Pension Fund attributable to the exercise of that discretion.

The Wiltshire Bobby Van Trust

Trustees' report for the year ended 31 March 2024

Equally, if WBVT were to make any of them redundant, WBVT would be responsible for any redundancy costs and any sum representing the actuarial strain on the Pensions Fund. However, Wiltshire Police remains responsible for any incremental pension costs not arising from a decision made or action taken by WBVT, including any pension cost incurred as a result of ill health of any of the transferring staff resulting in an early pension credit (but only to the extent the strain is not met through the employer contribution rate).

If the Agreement were terminated for any reason, a broadly comparable scheme would have to be made available to the transferring staff.

Investment policy and performance

The trustees have the power to invest in such assets as they see fit. All investment opportunities are chosen with due regard to the level or risk and ethical considerations.

The current aim is preservation of capital with an overall return balanced between capital growth and income. The Finance Committee consisting of Robert Hiscox and Henry Colthurst appointed Evelyn Partners to manage the investments and the portfolio is discussed at each meeting of the Trustees. The Trustees are satisfied with the performance.

The future

On 1 April 2023, the charity separated from the Wiltshire Police whilst remaining in very close collaboration with them. The restructuring of the WBVT to be an independent organisation, employing its own staff to administer the operational side of the business, is a natural progression. There were significant cultural differences between the WBVT and Wiltshire Police and often prohibitive risk restrictions imposed on Wiltshire Police which had unintended consequences when enforced on WBVT staff. We look forward with confidence that, working in tandem with Wiltshire Police, we will continue to grow our successful activities protecting the more vulnerable people in Wiltshire.

Risk management

The Trustees have assessed the risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that proper systems and controls are in place to mitigate exposure to foreseeable risks.

The Wiltshire Bobby Van Trust

Trustees' report for the year ended 31 March 2024

Statement of Responsibilities of the Trustees

The trustees are responsible for preparing the Trustees' Annual Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities requires the trustees to prepare accounts 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 of the charity for that period.

In preparing these accounts, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008 and the provisions of the trust deed.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of accounts may differ from legislation in other jurisdictions.

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.

Approval

In approving the Trustees' Report, we also approve the Strategic Report included therein.

This report was approved by the trustees and signed on their behalf by:

Henry NA Colthurst (Jan 14, 2025 16:22 GMT)................................................................................................ Henry Colthurst Trustee

14/01/2025

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

The Wiltshire Bobby Van Trust

Independent examiner's report to the trustees of The Wiltshire Bobby Van Trust

I report to the trustees on my examination of the accounts of The Wiltshire Bobby Van Trust for the year ended 31 March 2024 which comprise the statement of financial activities, the balance sheet and the notes to the accounts, including a summary of significant accounting policies.

Respective responsibilities of trustees and examiner and basis of report

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

Since your charity's income exceeded £250,000, your examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of the accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come accross no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Angus Burnett (Jan 14, 2025 16:31 GMT)....................................Angus Burnett

James Angus Burnett ACA CTA

Martin and Company 25 St Thomas Street Winchester Hampshire SO23 9HJ

Date: .................

14/01/2025

The Wiltshire Bobby Van Trust

Statement of financial activites for the year ended 31 March 2024

Unrestricted
Restricted
funds
funds
Notes
£
£
Income
Donations and gifts
2
113,813
-
Fundraising events
168,093
-
Sales of security items
19,131
-
Investment income
3
18,720
-
Total income
319,757
-
Expenditure
Costs of raising funds
4
41,705
-
Expenditure on charitable activities
4
283,482
1,357
Total charitable expenditure
4
325,187
1,357
Governance costs
5
28,032
-
Total expenditure
353,219
1,357
Net expenditure before gains and losses on
investments
(33,462)
(1,357)
Net gains/(losses) on investment
assets
6
40,773
-
Net movement in funds
7,311
(1,357)
Fund balances brought forward at 1 April 2023
712,374
4,500
Fund balances carried forward at 31 March
2024
719,685
3,143
Total
2024
£
113,813
168,093
19,131
18,720
319,757
41,705
284,839
326,544
28,032
354,576
(34,819)
40,773
5,954
716,874
722,828
Total
2023
£
100,329
130,156
8,700
16,796
255,981
22,865
279,142
302,007
20,234
322,241
(66,260)
(58,822)
(125,082)
841,956
716,874

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above.

The notes on pages 8 to 14 form part of the accounts.

The Wiltshire Bobby Van Trust

Balance sheet as at 31 March 2024

Notes
Fixed assets
Quoted investments
9
Current assets
Stock
-
goods
for
resale
or
charitable activities
Debtors
10
Cash at bank and in hand
Current liabilities
Creditors:
amounts
falling
due
within one year
11
Net current assets
Net assets
Represented by:
Unrestricted income funds:
General Fund
Designated Revaluation Reserve
Fund
Designated Contingency Reserve
Fund
Restricted income funds
Total funds
12
£
19,497
1,025
51,389
71,911
(8,192)
2024
£
659,109
63,719
722,828
379,858
39,827
300,000
719,685
3,143
722,828
£
31,500
5,960
66,745
104,205
(51,179)
2023
£
663,848
53,026
716,874
407,221
5,153
300,000
712,374
4,500
716,874

The accounts were approved by the trustees and signed on their behalf by:

Henry NA Colthurst (Jan 14, 2025 16:22 GMT)................................................................................................ Henry Colthurst Trustee

14/01/2025

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

The notes on pages 8 to 14 form part of the accounts.

The Wiltshire Bobby Van Trust

Notes to the accounts for the year ended 31 March 2024

1 Accounting policies

1.1 General information

The Wiltshire Bobby Van Trust ("the charity") is a registered charity with the Charity Commission. The Charity number is 1153790, it's registered office address is Wiltshire Constabulary, Headquarters, London Road, Devizes, Wiltshire, SN10 2DN.

1.2 Basis of preparation

The accounts of the charity, which is a public benefit entity under FRS102, have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to the accounts. The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective from 1 January 2019) and the Financial Reporting Standard 102 (FRS102) Section 1A and the Charities Act 2011.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

1.3 Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objects of the charity. Designated funds are unrestricted funds earmarked by the Trustees for particular purposes.

Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.

1.4 Incoming resources

All incoming resources are included in the statement of financial activities when the charity is entitled to the income, receipt is probable and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

1.5 Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates: - Costs of generating funds comprise the costs associated with attracting voluntary income. - Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the costs linked to the strategic management of the charity. - All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis.

1.6 Investments

Investments held as fixed assets are revalued at the balance sheet date with any gain or loss being taken to the Statement of Financial Activities.

The Wiltshire Bobby Van Trust

Notes to the accounts for the year ended 31 March 2024

(Continued)

1 Accounting policies

1.7 Stock

Stock is included at the lower of cost and net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

1.8 Accounting estimates and key judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying 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 on-going basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

2 Donations and gifts

Personal
Trusts
Business and Sponsorship
Clubs and Societies
Parish Councils
County, Town and District Councils
Gift Aid tax refunds
Fire and rescue
Commercial
Other
Investment income
Interest receivable
Dividends receivable
2024
£
20,882
58,300
9,981
2,691
825
8,319
6,840
2,820
1,000
2,155
113,813
2024
£
117
18,603
18,720
2023
£
32,984
50,950
2,279
993
1,440
5,348
5,645
690
-
-
100,329
2023
£
4,161
12,635
16,796

3 Investment income

The Wiltshire Bobby Van Trust

Notes to the accounts for the year ended 31 March 2024

4 Total resources expended

General Funds Restricted Funds
Charitable
acitivities
Charitable
activities
£
£
Costs directly allocated to
activities:
Security hardware:
Opening stock
31,500
-
Purchases in year
29,561
-
Closing stock
(19,497)
-
41,564
-
Hollie Guard Vouchers Purchased
-
1,357
Salaries and pensions
153,499
-
Van leasing and expenses
25,094
-
Sundry expenses
2,259
-
Charitable donations
-
-
Insurance
1,398
-
Consultancy fees and expenses
49,084
-
Computer consumables
10,584
-
283,482
1,357
Costs on raising funds:
Publicity, promotions and event
costs
33,090
-
Investment management fees
8,615
-
325,187
1,357
Total
2024
£
31,500
29,561
(19,497)
41,564
1,357
153,499
25,094
2,259
-
1,398
49,084
10,584
284,839
33,090
8,615
326,544
Total
2023
£
31,207
31,620
(31,500)
31,327
-
153,515
23,328
1,567
25,524
1,254
38,100
4,527
279,142
19,100
3,765
302,007

5 Costs of governance

Costs of governance
Accountancy fees
Independent examiner's fees
Consultancy fees
2024
£
5,796
1,200
21,036
28,032
2023
£
3,906
-
16,328
20,234

All support costs are considered to be costs of governance.

The Wiltshire Bobby Van Trust

Notes to the accounts for the year ended 31 March 2024

6 Other recognised gains and losses

Gains/(losses) on revaluation of investments
Losses on disposal of investments
2024
£
40,891
(118)
40,773
2023
£
(12,638)
(46,184)
(58,822)

7 The Wiltshire Police Authority met the following costs on behalf of the trust:

Insurance Uniforms Co-ordinators' travel expenses Staff training, supervision and support Office accommodation Heating and lighting Telephone Printing, postage and stationery Office equipment repairs and renewals Vehicle running costs

8 Staff costs and numbers

All staff are employees of Wiltshire Police, they are line managed by Wiltshire Police and adhere to Police procedures and policies.

Staff costs were as follows:

Staf costs were as follows:
2024 2023
£ £
Salaries and pensions (including employer's national insurance) 153,499 153,515

The average number of employees during the year was five (2023: five) and the average number of key management personnel was two (2023: two).

No employee or key management personnel of the charity earned more than £60,000 during the year.

The Wiltshire Bobby Van Trust

Notes to the accounts for the year ended 31 March 2024

9
Fixed asset investments
Valuation
Market value at 1 April 2023
Additions at cost
Disposals at valuation
Gains/(losses) on revaluation
Market value at 31 March 2024
Cost of listed investments at 31 March 2024
Material investments (greater than 5% of portfolio)
Vanguard Investments UK Limited
10
Debtors and prepayments
Trade debtors
Prepayments and accrued income
11
Creditors: amounts falling due within one year
Trade creditors
Accruals and deferred income
2024
£
663,848
40,413
(86,043)
40,891
659,109
619,282
106,890
2024
£
822
203
1,025
2024
£
1,210
6,982
8,192
2023
£
784,630
633,957
(742,101)
(12,638)
663,848
658,695
71,698
2023
£
622
5,338
5,960
2023
£
48,679
2,500
51,179

The Wiltshire Bobby Van Trust

Notes to the accounts for the year ended 31 March 2024

12 Movement in funds

Balance at Incoming Resources Other gains Balance at
1 April 2023 resources expended and losses 31 March 2024
£ £ £ £ £
Unrestricted funds:
General Fund 407,221 319,757 (353,219) 6,099 379,858
Designated funds:
Revaluation Reserve
Fund 5,153 - - 34,674 39,827
Contingency
Reserve Fund 300,000 - - - 300,000
Restricted funds:
Hollie Guard Fund 2,000 - (1,357) - 643
Domestic
Abuse
Services in Swindon
Fund 2,500 - - - 2,500
Total funds 716,874 319,757 (354,576) 40,773 722,828

Purpose of Designated Funds

Revaluation reserve fund

The revaluation reserve fund represents the amount by which the fair value of investments exceed their historical cost, being unrealised gains.

During the prior year, there was a change in the Investment Portfolio from Non-Managed funds to Managed funds. This crystallised both gains and losses, arising from historic revaluation.

Contingency reserve fund

The trustees have designated sufficient funds in the contingency reserve to cover redundancy and other costs in the event that the charity has to be discontinued through lack of funding.

Purpose of Restricted Funds

Hollie Guard Fund

This restricted income fund comprises money donated specifically towards the costs of providing Hollie Guard, a personal safety app, for which voucher codes are purchased and given to individuals allowing them to download and access the app. During the year, 88 were issued.

Domestic Abuse Services in Swindon Fund

This restricted income fund comprises money donated specifically towards the costs of the domestic abuse services provided in Swindon.

The Wiltshire Bobby Van Trust

Notes to the accounts for the year ended 31 March 2024

13 Analysis of net assets between funds

General fund
Designated
funds
Restricted
funds
£
£
£
Investments
319,282
339,827
-
Current assets
68,768
-
3,143
Current liabilities
(8,192)
-
-
379,858
339,827
3,143
Total
£
659,109
71,911
(8,192)
722,828

14 Trustees' remuneration and related party transactions

None of the trustees received any remuneration or reimbursement of expenses during the year (2023: none).

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year (2023: none).