# **The Wiltshire Bobby Van Trust Charity registration no. 1153790** 

**Trustees' report and unaudited accounts** 

**For the year ended 31 March 2025** 



## **The Wiltshire Bobby Van Trust** 

## **Legal and administrative information** 

|**Patron**|Her Majesty the Queen|Her Majesty the Queen|
|---|---|---|
|**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||
||Col. Robert Richardson-Aitken||
||Andrew Bowring Wimble (appointed 28 February 2025)||
||Christopher Bromfeld (appointed 21 March 2025)||
||Susan Lucy Hamil Spence (appointed 1 August 2025)||
|**Director**|Jennie Shaw||
|**Operators**|Kathleen Williams|Co-ordinator|
||Sally Raubenheimer|Co-ordinator (retired 11 October 2024)|
||Celia Wheeler|Co-ordinator (appointed 28 October 2024)|
||Julia Manley|Co-ordinator (appointed 18 November 2024)|
||Doug Batchelor|Van operator|
||Mick Leighfeld|Van operator|
||Vincent Logue|Van operator (appointed 14 October 2024)|
||Toni Evans|Stay Safe Online Manager (appointed 1 April 2024)|
||Richard Meek|Stay Safe Online Co-ordinator (appointed 1 April 2024)|
||Susanna Thorpe|PA to Director (appointed 1 April 2024)|
|**Charity number**|1153790||
|**Charity offce**|Hazeland Mill||
||Bremhill||
||Calne||
||Wiltshire||
||SN11 9LJ||





## **The Wiltshire Bobby Van Trust** 

## **Legal and administrative information** 

|**Registered offce**|Wiltshire Constabulary|
|---|---|
||Headquarters|
||London Road|
||Devizes|
||Wiltshire|
||SN10 2DN|
|**Independent examiner**|Lucy Dixon FCA|
||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 - 6|
|Independent examiner's report|7|
|Statement of fnancial activities|8|
|Balance sheet|9|
|Notes to the accounts|10 - 17|





## **The Wiltshire Bobby Van Trust** 

## **Trustees' report for the year ended 31 March 2025** 

The Trustees present their report and the independently examined accounts of the charity for the year ended 31 March 2025. 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) Philip Coward - Chairman (appointed 29 October 2024) Lucinda Baker LVO (resigned 18 June 2024) Peter Begg Henry Colthurst Marion Deegan John Nokes Emily Tulloch Chief Constable Catherine Roper Col. Robert Richardson-Aitken Andrew Bowring Wimble (appointed 28 February 2025) Christopher Bromfield (appointed 21 March 2025) 

## _**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.  The Trust also supports people experiencing domestic abuse. Recognising the increasing threat of online scams and cyber-crime, the Trust also delivers its Stay Safe Online initiative.  This offers vital education and reassurance to those who may feel left behind in the digital age, and who are particularly vulnerable to online fraud. 

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, now made up of 10 dedicated volunteers, provide fraud protection advice, guidance and education to clients on all aspects of online safety.  Support is offered both through home visits and group presentations.  As digital access becomes increasingly essential to daily life, many of our clients are particularly vulnerable to online threats, including fraud, deception and financial exploitation. Our work aims to empower them with the knowledge and confidence to use technology safely and to recognize and avoid potential risks. 

## _**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 within our client remit. 

- 1 - 



## **The Wiltshire Bobby Van Trust** 

## **Trustees' report for the year ended 31 March 2025** 

## **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 1,364 homes in the past financial year; 238 of these were in response to a crime being committed; 365 domestic abuse victims, a drop of 10% on the previous year and 761 homes were secured on pro-active visits to elderly and vulnerable people who didn't feel they had adequate security to feel safe, a drop on the previous year. 

In addition, Bobby Van operators attended 64 community events, giving talks on staying safe in the home and personal safety or having stands highlighting our service, to the Wiltshire/Swindon communities, a drop of just over 20% on the previous year. 

Please note the fall in figures is a result of only have two operators in place for 6 months of the financial year. 

In the past financial year, the Stay Safe Online (SSO) team have received 132 referrals.  Of these, 70 were for Fraud Protect Awareness, helping clients avoid falling victim to scams or fraud, and 62 were Victim Protect visits, supporting clients who had already experienced fraud or cyber-crime and helping prevent them from becoming repeat targets.  Research shows that once someone has been targeted, they are four times more likely to be targeted again, highlighting the rising threat from fraudsters and scammers. 

In addition to individual visits, the team delivered 15 group talks, with an average attendance of 22 participants, allowing the team to reach a wider audience and educate more clients on staying safe online. 

## _**Financial review**_ 

Over the period the Charity’s total income amounted to £240,369 compared to £319,757 in the previous year, a decrease of 24.8%. Expenditure amounted to £327,600 which was a decrease of 7.6% compared to the previous year when expenditure totalled £354,576. 

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. 

- 2 - 



## **The Wiltshire Bobby Van Trust** 

## **Trustees' report for the year ended 31 March 2025** 

## _**Financial reserves policy**_ 

The Trust’s assets represent an amount allocated by the Trustees to secure the long-term future of the Charity by ensuring there are adequate resources to meet anticipated charitable obligations. The Charity distributes in excess of its income every year so no income retained as unrestricted funds. The reserve balance at the end of the year decreased from £722,828 in March 2024 to £642,089 in March 2025 (a decrease of £80,739). 

The Trustees monitor investment performance and continue to set the Investment Manager the task of producing the best financial return with an acceptable level of risk. It is the policy of the Trustees to hold a core of investments and cash assets to generate an income and ensure sufficient reserves are available for future years' expenditure and for short term unforeseen events. 

The investment strategy has been revised in April 2025, subsequent to the Charity’s accounting year end, whereby a higher proportion of assets are invested into lower risk assets and cash, thereby strengthening the reserves position. 

## _**Going concern**_ 

As a result of the reserves position the Trustees remain confident that the Charity will remain a going concern. The Trustees consider the value of the investment portfolio and the forecast investment income, together with fund raising campaigns will be sufficient to sustain the Charity in the next twelve months and the longer term. 

## _**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. 

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. 

All WBVT employees who joined on or after 1 April 2024 are automatically enrolled in the governmentbacked NEST pension scheme. 

- 3 - 



## **The Wiltshire Bobby Van Trust** 

## **Trustees' report for the year ended 31 March 2025** 

## _**Investment management**_ 

The trustees have the power to invest in such assets as they see fit. The objective of the investment portfolio is the preservation of capital with an overall return balanced between capital growth and income. The Trustees have the authority to delegate discretionary powers of investment and all investments held by the Charity are managed in accordance with these powers. The Trustees, through the Finance Committee, consisting, during the accounting year, of Philip Coward and Henry Colthurst, delegated the investment management powers to Evelyn Partners. 

The Trustees continue to keep the management of their investments under regular review and, subject to satisfactory service and performance, the Charity’s Investment Managers are reappointed on an annual basis. Periodically the Trustees will consider an independent review. 

Quarterly valuations and minutes of meetings are circulated to all Trustees, and the Chair of the Finance Committee reports on the Charity’s investments to the Board of Trustees at their meetings throughout the year. 

## _**Investment policy and objectives**_ 

The financial objective of the Charity is to maintain the real value of the capital assets whilst generating a stable and sustainable return to fund the operations of the Charity. 

The assets were invested during the year for Total Return and the Trustees’ aim was to maximise Total Return while mitigating risk to the real value of any distributions at a rate the Trustees believe, in consultation with their Investment Manager, is consistent over the medium term whilst at least maintaining the real value of the fund, net of fees. 

## _**Investment policy statement**_ 

The Trustees have discussed an Investment Policy Statement (IPS) to be put in place with the Investment Manager that takes into consideration the Charity’s mission and Charity Commission guidance, and sets out the long-term investment objective, risk profile, strategic asset allocation and investment restrictions. It is reviewed and updated annually, firstly by the Finance Committee and then approved by the Board of Trustees. 

## _**Investments**_ 

A record number of elections took place across the world in 2024, including in the US, UK, India and Mexico, heightening political uncertainty, shifting global alliances and adding to volatility in financial markets. The Republican victory in the November US Presidential elections and the return of Donald Trump, boosted US equity markets. They were led by the artificial intelligence stocks dubbed the ‘Magnificent 7’, the US stock market powering to new highs, contributing to the majority of the +20% return posted by global equites in 2024. Central banks, including the Federal Reserve and the Bank of England, maintained a hawkish stance through the year, delaying the anticipated easing until the fourth quarter 2024 when economic data showed an easing of inflationary pressures, resulting in a relatively flat performance for bond markets over the period. 

However, the first quarter of 2025 saw an end to the US equity market euphoria. A weakening in US economic data, the scale and impact of President Trump’s tariff policies and the launch of DeepSeek, a Chinese generative AI model, prompted a sharp and sustained sell off in US equities – particularly technology stocks. Bond yields fell reflecting a larger number of expected interest rate cuts and the gold price reached new highs. Despite a challenging economic outlook, and tariff uncertainties, UK equities outperformed and European equities began to close the valuation gap with the rest of the world. 

At the end of an extremely volatile 12 months for global financial markets global equities (MSCI allcountry world) returned +5.3% (US equities +5.9%, UK equities +10.9%, Japanese equities 3.8%), US bond +4.5%, UK bonds -1.8% and gold, the investor choice in times of uncertainty, was the standout performer, returning +41%. 

- 4 - 



## **The Wiltshire Bobby Van Trust** 

## **Trustees' report for the year ended 31 March 2025** 

Against this backdrop, the Charity, which has a long-term performance target of CPI+4% over a rolling 7- year period, alongside composite benchmarks for short-term performance monitoring. Evelyn Partners classify the investment strategy as ‘Strategy 5 Medium Risk’. The portfolio’s performance over the year rose by 1.84%, net of portfolio management costs (total costs 1.90%), resulting in a year end value of £554,757 (2024: £659,109). 

## _**The future**_ 

On 1 April 2024, the Charity began its first year of trading as an independent organisation following its transition away from Wiltshire Police, employing its own staff to administer the operational side of the business.   We continue to work in close collaboration with Wiltshire Police to ensure the continued success of our activities in protecting the most vulnerable people across Wiltshire and Swindon. 

In March 2025, as part of our ongoing commitment to support victims of burglary and domestic abuse, we launched our Digital Doorbell Campaign.  Through this initiative, we have begun fitting doorbell cameras free of charge in areas where parish council funding is available.  Working closely with Neighbourhood Policing Teams, we are identifying those most at risk and prioritsing support for individuals and families who would benefit most from enhanced home security.  Since the subsequent success of this campaign we have now extended this as part of day to day normal service for clients within our remit at a nominal charge. 

## _**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. 

- 5 - 



## **The Wiltshire Bobby Van Trust** 

## **Trustees' report for the year ended 31 March 2025** 

## **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: 

- 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 accounting standards have been followed; 

- prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity 

- will continue in operation. 

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: 

Philip Coward (Jan 12, 2026 12:56:33 GMT) 

.............................................. Philip Coward Chairman of Trustees 

12/01/2026 

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

- 6 - 



## **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 2025 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** 

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 across 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. 

Lucy Dixon (Jan 12, 2026 13:25:31 GMT).......................... ~~Lucy Dixon~~ 

## **Lucy Dixon FCA** 

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

## 12/01/2026 

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

- 7 - 



## **The Wiltshire Bobby Van Trust** 

## **Statement of financial activities for the year ended 31 March 2025** 

|**Unrestricted**<br>**Restricted**<br>**funds**<br>**funds**<br>**Notes**<br>**£**<br>**£**<br>**Income**<br>Donations and gifts<br>**2**<br>**49,957**<br>**42,117**<br>Fundraising events<br>**104,573**<br>**-**<br>Sales of security items<br>**21,712**<br>**6,509**<br>Investment income<br>**3**<br>**15,501**<br>**-**<br>**Total income**<br>**191,743**<br>**48,626**<br>**Expenditure**<br>Costs of raising funds<br>**4**<br>**31,426**<br>**-**<br>Expenditure on charitable activities<br>**4**<br>**223,352**<br>**46,769**<br>**Total charitable expenditure**<br>**4**<br>**254,778**<br>**46,769**<br>Governance costs<br>**5**<br>**26,053**<br>**-**<br>**Total expenditure**<br>**280,831**<br>**46,769**<br>**Net (expenditure)/income before gains on**<br>**investments**<br>**(89,088)**<br>**1,857**<br>Net gains on investment assets<br>**6**<br>**6,492**<br>**-**<br>**Net movement in funds**<br>**(82,596)**<br>**1,857**<br>Fund balances brought forward at 1 April 2024<br>**719,685**<br>**3,143**<br>**Fund balances carried forward at 31 March**<br>**2025**<br>**637,089**<br>**5,000**|**Total**<br>**2025**<br>**£**<br>**92,074**<br>**104,573**<br>**28,221**<br>**15,501**<br>**240,369**<br>**31,426**<br>**270,121**<br>**301,547**<br>**26,053**<br>**327,600**<br>**(87,231)**<br>**6,492**<br>**(80,739)**<br>**722,828**<br>**642,089**|Total<br>2024<br>£<br>113,813<br>168,093<br>19,131<br>18,720<br>319,757<br>41,705<br>284,839<br>326,544<br>28,032<br>354,576<br>(34,819)<br>40,773<br>5,954<br>716,874<br>722,828|
|---|---|---|



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 10 to 17 form part of the accounts. 

- 8 - 



## **The Wiltshire Bobby Van Trust** 

## **Balance sheet as at 31 March 2025** 

|**Notes**<br>**Fixed assets**<br>Quoted investments<br>**9**<br>Tangible assets<br>**10**<br>**Current assets**<br>Stock<br>-<br>goods<br>for<br>resale<br>or<br>charitable activities<br>Debtors<br>**11**<br>Cash at bank and in hand<br>**Current liabilities**<br>Creditors:<br>amounts<br>falling<br>due<br>within one year<br>**12**<br>**Net current assets**<br>**Net assets**<br>**Represented by:**<br>**Unrestricted income funds:**<br>General Fund<br>Designated Revaluation Reserve<br>Fund<br>Designated Contingency Reserve<br>Fund<br>**Restricted income funds**<br>**Total funds**<br>**13**|**£**<br>**27,987**<br>**3,286**<br>**61,688**<br>**92,961**<br>**(9,392)**|**2025**<br>**£**<br>**554,757**<br>**3,763**<br>**558,520**<br>**83,569**<br>**642,089**<br>**293,920**<br>**43,169**<br>**300,000**<br>**637,089**<br>**5,000**<br>**642,089**|£<br>19,497<br>1,025<br>51,389<br>71,911<br>(8,192)|2024<br>£<br>659,109<br>-|
|---|---|---|---|---|
|||||659,109<br>63,719|
|||||722,828|
|||||379,858<br>39,827<br>300,000|
|||||719,685<br>3,143|
|||||722,828|



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

Philip Coward (Jan 12, 2026 12:56:33 GMT) 

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

Philip Coward Chairman of Trustees 

## 12/01/2026 

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

The notes on pages 10 to 17 form part of the accounts. 

- 9 - 



## **The Wiltshire Bobby Van Trust** 

## **Notes to the accounts for the year ended 31 March 2025** 

## **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: 

- Voluntary income is received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities when receivable. 

- Investment income is included when receivable. 

## **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. 

- 10 - 



## **The Wiltshire Bobby Van Trust** 

## **Notes to the accounts for the year ended 31 March 2025** 

## **(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 Tangible fixed assets and depreciation** 

Tangible fixed assets are carried at cost, net of depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: 

Computer and office equipment 

- 

33.33% straight line 

Any assets purchased of a capital nature are capitalised, regardless of their cost. 

## **1.9 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** 

|**General funds**<br>**Restricted funds**<br>**2025**<br>**2025**<br>**£**<br>**£**<br>Personal<br>**16,230**<br>**-**<br>Trusts<br>**11,066**<br>**18,685**<br>Business and Sponsorship<br>**898**<br>**1,000**<br>Clubs and Societies<br>**4,329**<br>**1,824**<br>Parish Councils<br>**5,423**<br>**2,105**<br>County, Town and District<br>Councils<br>**-**<br>**18,503**<br>Gift Aid tax refunds<br>**6,824**<br>**-**<br>Fire and rescue<br>**3,220**<br>**-**<br>Commercial<br>**130**<br>**-**<br>Other<br>**1,837**<br>**-**<br>**49,957**<br>**42,117**|**Total**<br>**2025**<br>**£**<br>**16,230**<br>**29,751**<br>**1,898**<br>**6,153**<br>**7,528**<br>**18,503**<br>**6,824**<br>**3,220**<br>**130**<br>**1,837**<br>**92,074**|Total<br>2024<br>£<br>20,882<br>58,300<br>9,981<br>2,691<br>825<br>8,319<br>6,840<br>2,820<br>1,000<br>2,155|
|---|---|---|
|||113,813|



- 11 - 



## **The Wiltshire Bobby Van Trust** 

## **Notes to the accounts for the year ended 31 March 2025** 

## **3 Investment income** 

|Interest receivable<br>Dividends receivable|**2025**<br>**£**<br>**197**<br>**15,304**<br>**15,501**|2024<br>£<br>117<br>18,603|
|---|---|---|
|||18,720|



## **4 Total resources expended** 

|**General Funds Restricted Funds**<br>**Charitable**<br>**activities**<br>**Charitable**<br>**activities**<br>**£**<br>**£**<br>**Costs directly allocated to**<br>**activities:**<br>Security hardware:<br>Opening stock<br>**19,497**<br>**-**<br>Purchases in year<br>**12,948**<br>**13,688**<br>Closing stock<br>**(27,987)**<br>**-**<br>**4,458**<br>**13,688**<br>Hollie Guard Vouchers Purchased<br>**-**<br>**643**<br>Salaries and pensions<br>**139,556**<br>**24,377**<br>Van leasing and expenses<br>**5,693**<br>**7,788**<br>Sundry expenses<br>**7,016**<br>**15**<br>Insurance<br>**1,476**<br>**-**<br>Consultancy fees and expenses<br>**47,183**<br>**-**<br>Computer consumables<br>**16,637**<br>**258**<br>Depreciation<br>**1,333**<br>**-**<br>**223,352**<br>**46,769**<br>**Costs on raising funds:**<br>Publicity, promotions and event<br>costs<br>**26,327**<br>**-**<br>Investment management fees<br>**5,099**<br>**-**<br>**254,778**<br>**46,769**|**Total**<br>**2025**<br>**£**<br>**19,497**<br>**26,636**<br>**(27,987)**<br>**18,146**<br>**643**<br>**163,933**<br>**13,481**<br>**7,031**<br>**1,476**<br>**47,183**<br>**16,895**<br>**1,333**<br>**270,121**<br>**26,327**<br>**5,099**<br>**301,547**|Total<br>2024<br>£<br>31,500<br>29,561<br>(19,497|
|---|---|---|
|||41,564<br>1,357<br>153,499<br>25,094<br>2,259<br>1,398<br>49,084<br>10,584<br>-|
|||284,839<br>33,090<br>8,615|
|||326,544|



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## **The Wiltshire Bobby Van Trust** 

## **Notes to the accounts for the year ended 31 March 2025** 

## **5 Costs of governance** 

|**Costs of governance**|||
|---|---|---|
|Accountancy fees<br>Independent examiner's fees<br>Consultancy fees|**2025**<br>**£**<br>**4,632**<br>**1,200**<br>**20,221**<br>**26,053**|2024<br>£<br>5,796<br>1,200<br>21,036|
|||28,032|



All support costs are considered to be costs of governance. 

## **6 Other recognised gains and losses** 

|Gains on revaluation of investments<br>Gains/(losses) on disposal of investments|**2025**<br>**£**<br>**3,342**<br>**3,150**<br>**6,492**|2024<br>£<br>40,891<br>(118)|
|---|---|---|
|||40,773|



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

Insurance Uniforms Office accommodation Heating and lighting Printing, postage and stationery Vehicle running costs 

- 13 - 



## **The Wiltshire Bobby Van Trust** 

## **Notes to the accounts for the year ended 31 March 2025** 

## **8 Staff costs and numbers** 

As of 1 April 2024, all staff are employed by Wiltshire Bobby Van Trust since the transition away from Wiltshire Police and are line managed by Wiltshire Bobby Van Trust and adhere to Wiltshire Bobby Van Trust’s procedures and policies. 

Staff costs were as follows: 

||**2025**|2024|
|---|---|---|
||**£**|£|
|Salaries and pensions (including employer's national insurance)|**139,556**|153,499|



The average number of employees during the year was seven (2024: five) and the average number of key management personnel was two (2024: two). 

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

## **9 Fixed asset investments** 

|**2025**<br>**£**<br>**Valuation**<br>Market value at 1 April 2024<br>**659,109**<br>Additions at cost<br>**197,693**<br>Disposals at valuation<br>**(305,387)**<br>Gain on revaluation<br>**3,342**<br>**Market value at  31 March 2025**<br>**554,757**<br>**Cost of listed investments at 31 March 2025**<br>**494,875**<br>**Material investments (greater than 5% of portfolio)**<br>Vanguard Investments UK Limited<br>**109,947**<br>UK Government 0.125% Bonds 31/01/2026<br>**79,180**<br>Vanguard Funds<br>**65,126**|2024<br>£<br>663,848<br>40,413<br>(86,043)<br>40,891|
|---|---|
||659,109|
||619,282|
|||



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## **The Wiltshire Bobby Van Trust** 

## **Notes to the accounts for the year ended 31 March 2025** 

|**10**<br>**Tangible fxed assets**<br>**Computer and offce**<br>**equipment**<br>**Total**<br>**2024**<br>**£**<br>**£**<br>**Cost or valuation**<br>At 1 April 2024<br>**-**<br>**-**<br>Additions<br>**5,096**<br>**5,096**<br>**At 31 March 2025**<br>**5,096**<br>**5,096**<br>**Depreciation**<br>At 1 April 2024<br>**-**<br>**-**<br>Charge for the year<br>**1,333**<br>**1,333**<br>**At 31 March 2025**<br>**1,333**<br>**1,333**<br>**Net book value**<br>**At 31 March 2025**<br>**3,763**<br>**3,763**<br>At 31 March 2024<br>**-**<br>**-**<br>**11**<br>**Debtors and prepayments**<br>**2025**<br>**£**<br>Trade debtors<br>**3,286**<br>Prepayments and accrued income<br>**-**<br>**3,286**<br>**12**<br>**Creditors: amounts falling due within one year**<br>**2025**<br>**£**<br>Trade creditors<br>**2,953**<br>Accruals and deferred income<br>**6,439**<br>**9,392**|Total<br>2023<br>£<br>-<br>-|
|---|---|
||-|
||**-**<br>**-**|
||**-**|
||**-**|
||-|
||2024<br>£<br>822<br>203|
||1,025|
||2024<br>£<br>1,210<br>6,982|
||8,192|



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## **The Wiltshire Bobby Van Trust** 

## **Notes to the accounts for the year ended 31 March 2025** 

## **13 Movement in funds** 

||**Balance at**|**Incoming**|**Resources**|**Other gains **|**Balance at 31**|
|---|---|---|---|---|---|
||**1 April 2024**|**resources**|**expended**|**and losses**|**March 2025**|
||**£**|**£**|**£**|**£**|**£**|
|**Unrestricted funds:**||||||
|General Fund|**379,858**|**191,743**|**(280,831)**|**3,150**|**293,920**|
|Designated funds:||||||
|Revaluation Reserve||||||
|Fund|**39,827**|**-**|**-**|**3,342**|**43,169**|
|Contingency Reserve||||||
|Fund|**300,000**|**-**|**-**|**-**|**300,000**|
|**Restricted funds:**||||||
|Hollie Guard Fund|**643**|**-**|**(643)**|**-**|**-**|
|Stay Safe Online|**-**|**11,908**|**(11,908)**|**-**|**-**|
|Safer Streets|**-**|**11,685**|**(11,685)**|**-**|**-**|
|Digital Doorbells|**-**|**6,530**|**(1,530)**|**-**|**5,000**|
|Domestic Abuse||||||
|Services in Swindon||||||
|Fund|**2,500**|**10,000**|**(12,500)**|**-**|**-**|
|Domestic Abuse||||||
|Services in Wiltshire||||||
|Fund|**-**|**8,503**|**(8,503)**|**-**|**-**|
|Total funds|**722,828**|**240,369**|**(327,600)**|**6,492**|**642,089**|



## **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. 

## 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. The remaining vouchers were issued during this financial year. 

## 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. 

## Domestic Abuse Services in Wiltshire Fund 

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

- 16 - 



## **The Wiltshire Bobby Van Trust** 

## **Notes to the accounts for the year ended 31 March 2025** 

## **13 Movement in funds** 

## **(Continued)** 

## Stay Safe Online 

This restricted income fund comprises money donated specifically towards the cost of salaries for the Manager and Coordinator role, the IT equipment purchased for the volunteers and the vetting and expenses incurred during their tenure. 

## Safer Streets 

This restricted income fund comprises money donated specifically towards the costs of the safer street program provided in Wiltshire and Swindon. 

## Digital Doorbell 

This restricted income fund comprises money donated specifically towards the costs of purchasing and installing the doorbell in the designated areas funded by the Parish Councils. 

## **14 Analysis of net assets between funds** 

|**General fund**<br>**Designated**<br>**funds**<br>**Restricted**<br>**funds**<br>**£**<br>**£**<br>**£**<br>Investments<br>**211,588**<br>**343,169**<br>**-**<br>Tangible assets<br>**3,763**<br>**-**<br>**-**<br>Current assets<br>**87,961**<br>**-**<br>**5,000**<br>Current liabilities<br>**(9,392)**<br>**-**<br>**-**<br>**293,920**<br>**343,169**<br>**5,000**|**Total**<br>**£**<br>**554,757**<br>**3,763**<br>**92,961**<br>**(9,392)**<br>**642,089**|
|---|---|



## **15 Trustees' remuneration and related party transactions** 

None of the trustees received any remuneration or reimbursement of expenses during the year (2024: 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 (2024: none). 

- 17 -