Registered number: 09922205
Charlty number.. 1168427
POLICE NOW
(A Company Limited by Guarantee}
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

POLICE NOW
IA Company Limited by Guarantgel
CONTENTS
Page
Reference and Administratlve Detalls of the Charity, Its Trustees and Advlsers
Trustees. Report
2-12
Independent Audltors. Report
13-15
Consolldated Statement of Flnanclal Activities
16
Consolldated Statement of Financlal Posltlon
17
Company Statement of Financlal Posltlon
18
Consolidated Statement of Cash Flows
Notes to the Flnanclal Statements
20-30

POLICE NOW
IA Company Llmited by Guarante91
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MARCH 2023
Trustegs
Sir I C Powell
REBAffli¢k
H E Ball QPM
J E Bowler CB
J C Clegg
DLCFry
L H Rolfe
R M Rolhenberg MBE Iresi9ned 31 Mar¢h 20231
J B Tilley (resigned 18 August 20221
JYYTsim
L K Tyrell-moore (appointed 10 May 2022. rosigned 17 August 20231
Lord S A Woolley of WoDdford CBE
M I Cooper (appointed 17 August 2023)
C H Kinsella lappoinled 1 July 20231
A J Tanner lappoinled 17 August 20231
Reference and admlnistratlve detalls
Name., Poli￿ Now
Charity number.. 1168427
Company number.. 09922205
Name.. Police Now Enterprises Limited
Company number". 09922465
Reglstered offlce
203 Blackfriars Road, London, United Kingdom, SE1 8NJ
Bankers
Barclays Bank PLC, 93-97 Queensway, London, W2 4QG
Sollcltors
Mills & Reeves LLP. Botsnic House. 100 Hllls Road, Cambridge. CB2 IPH
Audltor
Haysmacinlyre LLP, 10 Queen Street Place, London, EC4R 1AG

POLICE NOW
IA company limlted by guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2023
The Trustees, who are also Directors for the purpose of Company Law, present their annual report together wth the
audited financial statements for th6 year ended 31 March 2023. The Trustees confirrn that the Annual Report and
financial slalemenls of the company comply with th& current slalulory requirements, the requirements of the company's
governing document and the provisions of the Slalemenl of Recornmended Practice ISORP, 2nd edilionl, applicable lo
¢harili&s preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Repuhli¢
of Ireland IFRS 1021 leffeclive 1 January 20191.
OBJECTIVES AND ACTIVITIES
Police Nows mission is lo transform communities, reduce crime and anti-social behaviour, and increase the public's
confidence in the police service by re¢ruiling, developing and inspiring oulslanding and diverse leaders in society and
on the policing frontline. This aligns with the original governing documents of the charity1 In addition. Police Now is the
sole shareholder of Police Now Enterprises Limited, a trading subsidiary and company limited by guarantee.
Police Now was created by those who believe that there is value for the police service and the communities that policlng
serves lo recruiting. training. and developing poli¢e officers in ways that differ from traditional approaches.
With the support of the Melropolilan Police Service, The Mayorfs Office for Poli¢ing and Crime, the Home Office and
London First (now BusinessLDNI. a small number of conslables, sergeants, and inspectors created Police Now within
the Melropolilan Police. The first cohort of sixly-nine programme participants joined Police Now's National Graduate
Leadership Development Programme started in July 2015 in London. In 2016, Police Now became an independent
organisalion and charity. In 2019 Police Now launched the National Detective Programme and in 2021 12unched the
Frontline Leadership Programme. Between 2019 and 2023. Police Now played a key role in the delivery of His Majesty's
Government's Police Uplift Programme.
During the 2022123 year, 148 participants joined the eighth cohort of the National Graduate Leadership Programme,
and 227 participants joined the fourth cohort of the National Detective Programme.
By 31 March 2023, Ihirty-five of the police forces in England and Wales had partnered with Police Now lo recruit and
develop over 2,500 police officers across England and Wales, around 580kn of whom told us they would not have
considered a policing career bul for Police Now
Police Now slrSves lo achieve ils objectives by..
Recruiting brilliant people with intelligence, integrity, emotional intelligence. and gril al the highest possible
diveisily.
Equipping them with excellent core policing skills lo build credibility with colleagues and the public.
Providing a foundation in leadership with and wilhoul rank.
Arfnouring them against cynicism through the Code of Ethics, organisalional justice. procedural justice, reflective
practice, critical analysis, resilience, wellbeing and gril, and evidence-based policing and problem solving.
Posting them lo forces and communities that need them most.
Through these core mission activities and strategic enablers, Police Now aims lo achieve a sustained, long-lerm
reduction in crime and anti-social behaviour and a suslaineLI, long-lerm increase in the public's confidence in policing.
This will ultimately ensure a safe environment where everyone, including the most vulnerable in a society. has a
chance lo thrive. Police Now clearly fils within Ihg definitions in the Charity Commission's guidance on public benefi'13
1 Poli¢• Now Artl¢lES of As¥ocK?lion 3 1 The obie¢t ol Ihe Charily is lo pT0￿￿le ihB 9[r￿enry lh8 PoNct, In partlcth&r by ihe operÉbon ol a recwlimènl and
traI￿n0 programmelo re￿￿1¢ a hlgh callbre of prlke ofFicwrs to p￿1¢? lorcos 8¢1055 the Ulliled Kingdom.
kMEasvred irya partl¢ip8nl ¢XPErien￿ SurveyslorNDP cohort 4-Wereyou pLgnning IoiDln Ihp PD￿¢* bef￿ You h64F4 abDuI Pdice No
3 The puiposa 1s-benefi¢lBI.
in a WEylhai Is ideniiflable and ¢£pabl8 ol being provad by ￿￿danc&where rt￿$8￿ benefils-lhe pyt41¢ in 98ne151. OF a s￿[fi￿9￿l
secjlon oflhe gI￿n0 persond benefrt tstcguslng detriment or ham.

POLICE NOW
(A company limlted by guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2023
OBJECTIVES AND ACTIVITIES lcontinuedl
Over the ¢OUTse of the year, Police Now has engaged in several activities lo achieve ils staled aims and objectives,
specifically..
Secured funding agreements to contribute lo the Police Uplift Programme during 2022123.
Secured funding agreements to continue lo offer the leadership and promotion programme focused on existing
conslables.. The Frontline Leadership Programme.
Recruited and commenced training for 400 participants across the National Graduate Leadershlp Programme and
the National Detective Programme.
Achieved or maintained Ihree-year contracts with Ihr&e of the biggest six forces in England and Wales.
Made progress on Black, Asian and Minority Ethnic representation within PNHQ staff and across our programme
participants through a diversity-first campaign. alongside the develDpmenl of our focused diversity strategy
incorporating a performance focused regime {including external challenge & support)., and
Published our latest Impact Report which included a digital version.
Grant-makin
Police Now does not engage in granl-maklng activily.
Volunteers
The Trustees are all unpaid volunteers who provide their lime. expertise, and judgement without payment, and Police
Now is enormously grateful for their conlribulion. In addition, Police Now has beneliled from several pro bono
contributions, typically provided on a voluntary basis. Apart from the Board, the day-lo-day operation of Police Now is
not reliant on volunteers to function and is predominantly run by paid professional staff.
Fundraisin
11 is critlcally important that Police Now continues lo be innovative and agile in bringing new programmes and responding
lo the needs of policing. As such. Police Now does not actively pursue a strategy of fundraising from corporate, individual
Dr foundations. The primary source of funding is from fees received from Police Forces foi programme participants and
grant income from tho Home Off1ce.
Police Now does not fundraise from members ofthe public and has no short-term ambition to do so. Any changes in this
strategy must be approved by Police Now's Board lo ensure ongoing alignment with recognised standards. avoid
complaints and protecl the public
including vulnerable people
from unreasonably intrusive or persistent fundTai5ing
approaches and undue pressures lo donate. To dale Police Now has received no fundraising complaints.

POLICE NOW
IA company Ilmlted by guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2023
ACHIEVEMENTS AND PERFORMANCE
Over the past year, Police Now made significant progress against key aims..
Impact on ¢rlme and antl-social behavlour
Police Now holds every parlicipanl lo account on behalf of the communities they serve, assessing them regularly
on the impact Ih6y are making, Despite the challenge5 of doing so, Police Now also analyses data on crime,
antisocial behaviour, and public confidence in the communities where participants are posted. working in
partnership with independent academic experts.
Police Now produces an impact report lo demonslrale measurable impact lo forces. the Home Office and the public.
This can be viewed lJ2te.
Participants are tackling a range of issues in the communities they serve, with a focus on ASB. crime prevention,
partnership working and young people.
Independently peer reviewed analysis of Police recorded crime data for England and Wales suggests a 14%
reduction in anti-social behaviour in the ¢omrnunilies where Police Now's participants were posted between 2018
and 2020, compared lo a 1 OA in¢rease in the communities wilhoul a Police Now participant.
Extend Police Now Into more deprived and vulnerable communities
Police Now has placed officers in 35 police for¢es across England and Wales since 2015, creating a national
network of over 2,500 pc>li¢e officers.
Analysis of the Indices of Multiple Deprivation IIMDI data shows Police Now participants typically work in more
deprived communities, characlerised by higher crime and anti-social behaviour IASBI.
The median deprivation score (based on the IMDI4 for communities where a Police Now participant has been posted
is 26.1. compared lo 18 for non-Police Now areas Ilhe higher the score, the more deprived the area isl.
To support the national Police Uplift Programme {PUP), Police Now has focused on increasing rectuilmenl and
training Capacity.
Increase the level of diversity within policing
Police Now inspire and reciuil high-achieving graduates from socially diverse backgrounds who plac& strong value
on the importan¢e of div&rsily and inclusion in the workplace, increasing policing's ability lo tackle racism, sexism,
bias, or discrimination wherever il is found. Of those who started the National Gradijale Leadership Programme in
2022 530/0 identified as female, 180A identified as ethnic minorities (compared with 14% ethnic tninorilies
representing the national population and 100/0 of national Police joiners l. Some 25°A previously qualified for free
school meals (compared lo 15°A ol the population
78
Of those who started the National Detective Progiamme in 2023. 74% identified as female, 11 OA identified as ethnic
minDrilies160010 of whom were female). 20% previously qualified for free s¢hool meals.
We have fDuncl that some online assessments. such as psychometric lesls. can Cause adverse impact, particularly
on ethnic minority candidates. We have worked with assessment consultants lo develop a blended assessment
approach which minimizes adverse impact potential whilst allowing ID appropriately assess candidates.
Police Now participants maintain a slrc>ng belief in the value of diversity and inclusion in the workplace. Illuslraling
this. 81 % of participants disagreed that slereolypes about groups were usually true. This compares lo 410/0 for a
sample of other police officers conducted by YouGov .
'ThÉ IMDislhÈ moEsUrÈ￿￿&llVgdtynva1lOn ￿r¥￿Il S￿￿￿￿TrÈ1rntyPP¥ 0tdèwvdlon4fécon￿￿lÉ￿1TrI￿1nd0
ofMullil* DoprwadM2015, ￿n￿D￿mÈnI, ¢￿C8110￿￿?4l1h.¢rtm*, T￿S&￿eC￿r￿r￿d1OrornlhBQVer￿hieU5LW801
mulli*dothÉ11
d BndWs1os2D1 1 Cens
'Poli¢ewoi￿￿ttB, 31 2o206fc0￿•thv￿￿,
'In JBnu¥y2019. 154% tsfpll p￿￿lSIn¥￿￿￿5IThEfjgl￿ThJ￿fè0ll￿lblBtOrwdCPa1M1r4tsPschD￿m￿l￿ Soa N1p¥lh￿￿.0￿.Uwm￿*￿￿S1￿1c918￿￿Swb.ar￿.lr￿Ir-
cha[a¢1B￿9Ilcsi&￿aY-2Ql9
'M£H5ured Vlaart￿l￿e4UrWÉY BithO￿￿or1h&2o22FD&E4NQwA￿￿FnwIfft=148>. hl0réd¢*ilson￿2w&)Y￿ ￿1

POLICE NOW
IA company limited by guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2023
ACHIEVEMENTS AND PERFORMANCE {continuedl
Developing leaders to transfomi communltles
Feodback from participants. line managers and colleagues shows that Police Now participants are strong
communicators and prDblem-solv&rs, challenging historic ways of working, building positive relationship with others,
and la¢kling issues using evidence-based method5. 94DA of line managers and colleagues agreed that Police Now
participants demonstrate good public engagement and relationships with members of the community., 930h agreed
that parti¢ipants demonslrale good idenlificalion and definition of problem5 in the community and forces and 90%
agreed that they Can effectively use the evidence base lo develop and implement response plans lo problems
idenlifiedlo
Independent research suggests that those entering the police 5eNice through Police Now score higher than a
comparable group of professionals on several key dimensions of emotional intelligence, including
conscientiousness, empathy, and emotional control. These are essential skills for effective leadership. managing
wellbeing in complex environments, translating new ideas into action and helping policing meet current and future
¢hallenges.
Police Now participants are overwhelmingly 811gned with the principles of piocedural justice policing with an average
agreement of 970h across relevant metrics (voice, neutrality. dignity and respect).
Contribute to the natlonal demand for detective resllience
Police Now has developed a national detective entry programme in response to demand from policing and a well-
publicised national shortage of investigators, recruiting and developing over 700 deleclives lo date.
75th of our fourth cohort of National Detective Programme participants passed the National Investigators, Exam al
the first allempl, 15°/o higher than the national average (June, 2023).
Expand ourprofessional development opportunities at sergeant rank
Our academies provide a Iransformalion and leadership experience for seconded officer5 (Stream Managers and
Syndicate Leads) who now complete a more in-depth and robust training programme before the academy to
prepare them effectively for their roles. We encourage Police Now alumni lo apply for these roles as well as non-
Police Now alumni.
Our Connection for Life offeT has been developed lo support Police Now alumni and ambassadors at constable and
sergeant ranks lo progress lo Sergeant or Inspector ranks. particularly through promotion support and Fast Track
support.
Develop the Police Now programme within tho new Policlng Education Qualifications Framework (PEQF)
Police NOW5 programmes have been validated by the College of Policing and are now underpinned by the new
Policing Education Qualifications Framework IPEQF) Degree Holder Entry Programme IDHEPI curriculum and
programme specification.
Police Now has partnered with Liverpool John Mtsores University lo co-deliver and accredit the ¢ourse and award
the Graduate Diploma in Professional Policing Pra¢lice. This means th81 Police Now participants will receive a
formal degree level qualification in recognition of completing our programmes and achievlng lull operational
competence in their for¢e.
' IA£D￿￿AndG4rnbl1￿(2o21) E¥￿a￿On￿P￿lc8 NW3NAMnaGr4duaié LeEdFr%hipProgtwttmglCokn171
' MÈasured 5v￿￿coM￿4Éd alltrrt N￿10Th31 Del*￿¥&p￿￿mbAcad0￿t0￿41￿-227)

POLICE NOW
{A company limited by guarantgel
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2023
FINANCIAL REVIEW
Income
Over the last financial year, Police Now has generated income from two sources- £5,611,28012022'. £6.265,8981 from
police force partners and £7,000,00012022.' £7,000.0001 from the Home Office.
Ex
endilure
Our expenditure for the last year of £12.630,88912022'. £11,781,302) divides into £12,630,88912022'. £11,781,302) on
¢harilable activities and £Nil 12022.. £Nill on raising funds. The £12,630,889 was conslilLJled by £4,634,044 {2022.-
£4,724.5821 on programme recruilmenl and the remaining £7,996,8745 {2022.' £7,056.7201 was spent on programme
training and leadership development. In this period, £5,901,80812022'. £6,554,558) was spent on staff costs (salaries,
social sectjrily, pension costs of all full-lime and temporary s12ffj. Poli¢e Now has enrolled staff in a defined contribution
pension scheme and there is no material pension li2bilily asso¢ialed wth this scheme.
Risks
Risk is an inevitable part of ch8rilable activity and Police Now is commilled lo managing risk effectively lo ensure il
achieves ils objectives and safeguards charitable funds and assets. As Such, a Board-approved risk management
policy has been established, covering risk idenlificalion, assessment. management. and monitoring, as well as business
contingency planning.
The risk idenlifi¢alion process is led by the Senior Leadership Team ISLTI and reviewed regulady by the Board. The
SLT considers Police Now's objectives, mission, slralegy.. the nature and scale of poli￿ Now's aclivilies. external
factors that might impact Police Now., financial slabilily., the charity's reputation with partners and stakeholders,. past
challenges, difficulties. and problems the charity has faced,. Police Now's operating model,. risk management
frameworks and taxonomies used in other organisalions. 11 is acknowledgeLI that although the risk idenlificalion
process is thorough and robust, the oulpul contains some subjective judgements. The process provides reasonable
assurance and helps inform contingency planning based on the best available information al the lime.
Based on the18lesl risk register, the following six risks have been identified, based on severity, for regular SLT and
Board attention..
Failure lo secure future demand from police forces- Customer, Impact and Futures Committee membership has
been renewed lo increase appropriate force representation lo support Its beller understand customers. Face lo face
engagement is maintained as much as is needed lo build relationships with forces. including investment of CEO
lime lo build and strengthen senior force relationships. Police Now continues lo pursue mulli-year ¢onlracls to
reduce risk of annual volume fluclualions.
Failure lo secure sufficient candidate numbers lo meet force demand- Intervention approaches being investigated
lo miligale the risk of higher atlrilion rates across all graduate employers. Police Now continues lo invest in impaclful
employer brand activities such as Times Top 100 Graduate Employers. Force contracts incorporate defined ranges
lo allow flexibility around the number of actual recruits.
Force partnerslcandidales not meeting pre-employmenl check timelines
Mapped out timelines for all pre-
employment and onboarding activities ready now for rolling recruitment lo give more lime for forces ID prepare.
Actions in place al a force level lo ascertain the sign-off of ea¢h check at the appropriate point, with close
collaboration between Police Now and the forces.

POLICE NOW
IA Company Ilmlted by guarante81
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2023
FINANCIAL REVIEW Icontlnuedl
Overload of existing Director team bandwidth with new projects
Significant investment in head of department
grade across COO, PHA and Programmes lo bolster senior leadership underneath the Directors and to share
responsibilities. Implementation of new structure of the Programmes Directorate completed lo move towards more
sustainable structure for mulllple programmes.
A change of government or other changes lo the policing sector undermines or reduces the effectiveness of Police
Now's delivery model- Police Now continue to enjoy a positive and professional relationship with the Home Office
and key policing stakeholders.
A participant is charged with misconduct whllsl they are on the Police Now Programme- Police Now has completed
a full safeguarding audit across the Progiamme from recruitment to graduation and has implemented the
recommendations. A particular focus for our development of the programmes is academy culture and reporting.
Extensive wellbeing and mental health SUPPDrt measures are in plac& for participants.
Reserves
As of 31 March 2023, Police Now had consolidated funds of £10,807,98312022'. £10,824,143) of which £38,373 {2022'.
£22,060) of funds can only be realised by disposing of tangible fixed assets. No funds were restricted or designated.
The Trustees review the reserve policy annually and the level of reservos are reviewed quarterly as part of regular
rinancial reporting.
The level of reserves musl be sufficient lo deliver the full programmelsl and associated activities committed lo across a
number of financial years. This is measured by a wind-down model which is prepared in conjunction with the annual
Budget and any subsequent reforecasl. In addition lo this, a provision. of an amount agreed by the Board of Trustees
lor relevant delegated subcommitleel, will be maintained lo cover unforeseen day-to-day operational costs, responding
lo known and unforeseen risks, cost inflation, asset replacement ¢osls. costs arising from legal action, force non-
payment, slralegically impactful OPPDrtunities. The target level of reserves required is £9.1 m. The reserves a131 St March
2023 are above this level at £10.8m whi¢h the Board deem adequate but not excessive.
Goin
concern
The Trustees reviewed Police Now's accounts in August 2023, as part of their regular assessment. as well as ils principal
risks financial and otherwise. At that lime, they were satisfied that there is no material uncertainty that would cast doubl
on the charity's ability lo continue as a going concern. Police Now has sufficient resources lo ¢onlinue operating for the
foreseeable future and accounts have been prepared in the knowledge that Police Now is a financially viable
organisalion.
The effect of un¢ertainlies including force demand, government funding and cost Changes has been assessed by the
Trustèes. Reviewing Police Now's ongoing activity, its forecasts. and risks lo ensure the organisalion remains financially
viable. With regards ID the next 12 months. the most Significant area to be monitored closely by the directors is securing
government funding for 2024125. Contracts with police forces for 2024 NGLP programme are already confirmed. The
Trustees will Continue lo monitor this closely.
As Police Now re￿iVeS Home Office funding and Police Force Fees in advance of programme delivery, Police Now has
sufficient reserves to deliver conlra¢lual obligations and the Trustees therefore conclude there is no material uncertainty
lo going concern.
An updated financial forecast was prepared In July 2023 to assess the impact of changes in force demand. The Trustees
have a reasonable expectation that Police Now has adequate resources lo Continue in operational existence for the
foreseeable future. The entity therefore continues lo adopt the going concern basis in preparing ils fi'nancial slalements.

POLICE NOW
{A company Ilmited by guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2023
PLANS FOR THE FUTURE PERIODS
During 2022123, the police re¢ruilmenl and training market within which Police Now operates has experienced significant
change and a number of key events, including111 the third year of the government's Ihree-year Police Uplift Programme,
which came lo an end in 2022123.. and121 significant negative media attention and public oul¢ry relating lo incidences
indicating issues of misogyny, sexism and racism within the sector. The release of the 8aroness Casey ieport fuelled a
tumultuous period for policing, globally and nationally. Furthermore, the UK government and many organisalions have
been impacted by the Russian-ukraine war, which commenced in February 2022, impacting not only political and civil
service work bul also global supply chains and inllalion. The impact of the war in Ukraine is ongoing. 11 has contributed
ID rising energy bills and th& cosl-of-living squeeze. which may impact candidates applying to policing al entry level due
lo the salary levels offered in the sector. 11 may also impact government funding levels for granl-receiving organisalions
such as Police Now,. we have monthly meetings with the Home Office to monitor and report on grant a¢livily.
Police Now has experienced increased demand for Police Now's programmes due to the Police Uplift Programme.
However, the lolal volume ol recruilmenl of new officers into police officers is likely lo reduce lo more normal levels in
2023124, after the uplift period. Police Now therefore intends lo recruit and train -300-400 new officers per year from
2023124 onwards as well as develop-200 officers on the FrDnlline Leadership Programme. subject lo continued funding.
For Police Now lo thrive within this shifting marketplace il is essential that we sel out clearly lo the police service. our
police force customers, and wider stakeholders the unique benefits which Police Now Can provide. 11 is oui belief. based
on our experience operating within this marketplace over the last nine years and based upon a wide range of feedback
we have obtained mor& recently. that our response ID the shifting marketplace musl be on Police Now delivering lo
Policing a rgnewed focus on ils strategy of quality and differentiation as the key means of achieving Police Now's
mission.
The significant negative media allenlion on policing and related incidences, appears lo be correlated lo the candidate
pipelines and allrilion rates of ¢andidales for the Police Now recruilmenl programmes within the graduate and career-
changer markets. Police Now therefore intends lo increase ils candidate pipelines and invest significantly in positive
action throughout the pipeline in order to miligale this risk. parti¢ularfy with candidates from underrepresented groups.
Police Now delivers three core programrnes Its the police setvice.. the National Graduate Leadership Programme, the
National Detective Programme, and the Frontline Leadership Programme. In addition, Police Now delivers a
Connection lor Life strategy which aims lo connect participants 2nd alumni lo Poli¢e Now and our mission for a lifetime.
Building on Police Now's achievements of this year and hisloric211y, Police Now has sel out in 2023124 and b6yond lo..
Focus on quallty and dlfferentlation
11 Is Dnly by delivering on both quality and differenlialion that Police Now can be successful within this changing
marketplace.
In terms of Quality..
In order to support poll¢ing lo become represenlalive of the communities il serves, and lo develop
stronger leaders with the ski115 required lo tackle current and future challenges in policing, Police Now
musl identify the most diverse and the highest calibre of individuals lo join the police service,
Given the changing marketplace and given poli¢e forces are able lo lun their own Degree Holder Entry
Programmes, il is essential that the quality of the programmes we run are of the highest possible
standards, including world-class residential training academies and impacllul coaching and events.
In terms of Differenlialion..
Police Now will identify individuals who would not otherwise have joined the police setvice. Policing
requires leaders from a diverse range of backgrounds and expeiiences, who are talented and keen lo
be part of positive change. This means identifying soughl-after graduates and career changers who
often lake on career paths other than policing, for example in consulting, the law, banking. or politics. 11
also means allracling those from a diverse range of backgrounds in terms of gender and ethTricily as
well as supporting social mobility.

POLICE NOW
IA company Ilmited by guarantee)
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2023
PLANS FOR THE FUTURE PERIODS Icontlnuedl
The programmes themselves musl be differenlialed from what policing is able lo deliver itself, in order
to develop Police Now officers lo be exceptional future leaders. This includ&s particular allenlion and
focus on Procedural and organisalional justice, research and eviden¢ed-based problem solving, long-
term problem solving, communication and empathy, the wider policing and political landscape, and
diversity and inclusion in the cont6xI of policing and community Irusl. Police Now also offers a
secondtnenl programme for some participants, to be exposed to and learn from different sectors.
Programmes designed around Impact in communities andpoliclng
Core lo Police Now's National Graduate Leadership and National Detective Programmes are that we hold our
participants lo account on behalf of their communities for reducing crime, reducing anti-social behaviour, and
increasing the PLJblic's confidence in poli¢in9.
The link between Police Now participants, the programmes and their communities has been strengthened, following
some of the weaknesses found through the implemenlalion of the PEQF.
Police Now's Impact & Insights team will be focused on impact analysis of our participat)Is and programmes in their
local communities and on 8 national level.
Continue to contrlbute to improving the dlversity of those In loadership roles in pollcing
Police Now is the markel-leader in bringing into policing those who might not otherwise have considered a policing
career, especially those who identify as women and those who identify as an ethnic minority. This is demonstrated
by our published data and by the diversity of our cohorts in terms of gender and ethnicity. Police Now also happens
lo reciuil a high level of those who identify as LGBTQ+, as demonslTaled through our most recent ninth cohort of
the National Graduate Leadership Pro9ramme1190h identify as LGBTQ+l, and high levels of those who grew up in
low-income households.
Police Now will continue lo draw on our successes lo dale in this area, as well as continuing to share with the police
service how we have been able lo deliver these achievements.
To make a further contribution to improving diversity within policing leadership Poli¢e Now will continue lo develop
both our existing Core programmes and our Home Office funded Frontline Leadership Programme, which has been
broadened lo officers beyond Police Now alumni.

POLICE NOW
IA company limited by guarantee)
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2023
STRUCTURE, GOVERNANCE AND MANAGEMENT
Police Now has operated independently since December 2015, having previously been incubated wllhin the HR
department of the Melropolilan Police Service. Police Now held ils first Board of Trustees, meeting in December 2015
with a nominated Chair and four Trustees. In July 2016 Police Now received charitable slalus and established a trading
subsidiary and company limited by guarantee, Ptslice Now Enterprises Limited, in which it is sole shareholder. Police
Now does not have shared capital or exlemal sharehold&r and is held lo account by a nominated Board ofTruslees Ilhe
'Board'l who are not remunerated.
As part of the governing slruclure, members of the Board for Police Now are both Trustees for the organisalion and are
registered on Companies House as Directors. Al 315t March 2023 Police Now had ten appointed Trustees. In addition
lo being responsible for the future strategy of Police Now, members of the company are liable lo contribute a sum not
exceeding £1 in the event of the charity being disbanded13
Police Now has made active efforts lo ensure ils Bo8rd incorporate a wide range of relevant skills and experience lo
govem the future strategy of the organisation. Police Now also has al least one selected cohort ambassador engaged
as a TrLJslee for a one-year period. This ensures the Board remains linked into the programme and that the voices and
experiences of participants are al the heart of all decision-m2king.
Upon official appoinlmenl, Trustees are required lo complete a variety of incorporation documents including a
background check, adding details ID Companies House and the Charity Commission, and documenting their personal
details. Where required, Trustees also undergo training as part of their induction, and training requirement needs are
conlinuecs lo be assessed throughout their term. All Trustees musl declare any conflicts of interest lo Police Now which
will be noted accordingly. Each Trustee also meets existing Board members, including the Chair, and with the Chief
Executive Officer ICEOI before joining the Board. and are educated on Police Nows mission, aclivilies. and
performance.
The Board has delegated responsibility for certain specific matters to three Board-level committees..
Financa, Audit, Risk and Resour¢e CDmmillee'. with responsibilities including approving proposed annual budgets
remuneration. policy approval, appropriate resources, the accuracy and fairness of the audit and appointment of
external auditors, risk management and details of any open leg81 issues.
Customer Insight, Futures and Impa¢l Commillee.. with responsibilities including programme development, working
with police forces, impact evaluation and considering new opportunities for impact.
Diversity and Inclusion Commillee.. To ensure that diversity and inclusion is a key priority across all activity so that
we are supporting pc>li¢ing by allracting, developing and retaining the most diverse and talented groups, enabling
us to achieve our mission of transforming communities. The group will promote, champion, and encourage diversity,
inclusion and equalily in the workpla¢e and will monitor the key areas of performance. using data, experience and
innovation.
In accDrdance with ils Articles of Association, Police Now is permilled lo delegate th& day-Io-Llay management of the
Charity lo a Chief Executive or other manager or managers by implementing the policy and strategy adopted by and
within a budget approved by the Trtjstees lif applicable)
For Poli¢e Now the power is delegated lo the CEO who assembles a Senlor Leadership Team ISLTI of diverse and
experienc6d professionals lo ensure the effective and efficient running of the organisalion. The CEO and SLT, alongside
the Trustees are considered lo be the key management personnel of the organisalion.
'Pollce P&￿￿1￿leS￿lI￿$ottIa￿O￿. Itém 2'l*￿Illy.*￿￿￿tt0d 14"Jl201e
"Poll￿N￿w￿￿Id￿&0I Assodatitin, it￿24.￿É1e98￿￿.0￿￿rfed *4 J￿lY2016
10

POLICE NOW
IA company Ilmited by guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2023
STRUCTURE, GOVERNANCE AND MANAGEMENT Icontinugdl
The CEO is held accountable al a quarterly Board meeting and regular committee meetings lat least quarterfyl where
key updates on strategy, budget. policy, recruitment and programme delivery are provided. The Board receive
confidential papers in preparation of these meetings. Full minutes are taken al each Board meeting.
To ensure dele9aled authorities from the Board are monitored and appropriately adhered lo by the CEO and SLT,
Police Now has developed a variety of policies relating lo finance, operations and human resources which govern
the daily running of the organisalion," these have been approved by the Board or Board Committees with dele9aled
responsibilities. These policies Clearly establish decisions that are delegated lo the CEO and SLT and those
decisions that are retained by the Board, for example the slralegi¢ direction ol the organisalion, approval of all
expenditure exceeding £150,000 and annual departmental and organisalional budgets.
Trustees of Police Now receive no remuneration for their professional input into the organisalion, however. may be
enlilled to expenses whero appropiiate. Those holding a Diieclor role as Police Now staff receive their annual salary.
a 8Q/o employer pension Contribution and private medical insurance. These benefits are in common with other
erllployees al different grades and were benchmarked against similar charities to ensure ¢ompelitiveness, fairness,
and responsible expenditure of ¢harilabl& funds. The CEO approves all salaries within the organisalion, while the
CEO salary and overall remuneration pool is approved by the Board.
TRUSTEES. RESPONSIBILITIES STATEMENT
The Trusle&s (who are also directors of Pollce Now for the purposes of company law} are responsible for preparing
the Trustees. Report and the financial slalemenls in accordance with applicable law and United Kingdom Accounting
Standards Iunited Kingdom Generally A￿epted Accounting Praclicel.
Company law requires the TTUStees to prepare financial slalemenls for each financial year. Under company law the
Tiuslees must not approve the financial stslements unless they are satisfied that they give a true and fair view of the
slate of affairs of the charitable company and the group and of the incoming resources and application of resources,
including the income and expenditure, Df the charitable group for that period. In preparing these financi81 slatemenls,
the Trustees are required to..
select suitable accounting policies and then apply them consislenlly.,
observe the methods and principles in the Charities SORP.,
make judgments 8nd accounting eslimales that are reasonable and prudent., and
prepare the financial statements on the going concern basis unless il is inappropriate lo presume that the
charitable group will continLJe in operation.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the
charitable company and the grDUP'S transactions and disclose with reasonable 8¢curacy al any lime the financial
position of the charitable group and enable them lo ensure that the financial slalements comply with the Companies
Act 2006. They ar& also responsible foi safeguarding the assets of the charitable company and the group and hence
for taking reasonable steps for the prevention and detection ol fraud and other irregularities.

POLICE NOW
IA company limlled by guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2023
DISCLOSURE OF INFORMATION TO AUDITOR
Each of the persons who are Trustees al the lime when this Trustees. Report is approved has confimied Ihal..
so far as that Trustee is aware, there is no relevant audit infomialion of which the charitable group's auditors are
unaware, and
that Trustee has taken all the steps that ought lo have been taken as a Trustee in order lo be aware of any relevant
audit information and lo establish that the ¢harilable group's auditors are aware of that information.
In approving the Trustees, Report, the Trustees are also approving the Directors, Report in their capacity as company
directors.
SMALL COMPANIES NOTE
In preparing this report, the Trustees have taken advantage of the small companies, exemptions provided by section
415A of the Companies Act 2006.
The Iruslees report including the strategic report was approved by the Trustees on 14 November 2023
their behalf by..
and signed on
Sir lan Powell
Trustee
Dominic Fry
Trustee
12

POLICE NOW
IA company Ilmltad by guaranteg?
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF POLICE NOW
Oplnlon
We have audited the financial slalemenls of Police Now for the year ended 31 March 2023 which cotllprise the
Consolidated Statement of Financial Aclivilies. the Consolidated and Company Statement of Financial Position, the
Gonsolidaled Slalemenl of Cash Flows and notes lo the financial stalemenls, including a summary of significant
accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and
United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Stsndard
applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Praclicel.
In our opinion, the financial slalemenls..
give a true and fair view of the slate of the group's and of the parent charitable company's affairs as at 31 March
2023 and of the group's and parent charitable company's net movement in funds. including the income and
expenditure. for Ihe year then ended.,
have been properly prepared in accordance with United Kingdom Generally Accepted Accounlino Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basls for opinlon
We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable law.
Our responsibilities under those standards are further des¢Tibed in the Auditor's responsibilities for the audit of the
financial slalemenls section of our report. We are independttnl of the group in 8¢cordance with the ethical requirements
that are relevant lo our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have
ftjlfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we
have obtsined is sufficient and appropriate lo provide a basis for our opinion.
Concluslons relating to golng concern
In auditing the financial slalements, we have concluded that the Iruslees, use of the going concern basis of accounting
in the preparation of the financial slalements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating lo events or conditions
that, individually or collectively. may cast signili¢anl doubl on the group's ability lo continue as a going concern for a
period of at least twelve months from when the financial slalemenls are aulhorised for issue.
Our responsibilities and the responsibilities of the trustees with respect lo going concern are described in the relevant
seclions of this report.
Other Information
The trustees are respc>nsible for the other information. The other information compiises the information included in the
Trustees, Annua5 Report. Our opinion on the financial slalemenls does not cover the other information and, except to
the exlenl otherwise explicitly stated in our report, we do not express any form of assurance conclusion Ihereon.
In connection with our audit of the financial slalemenls, our responsibility is lo read the other Inforrnalion and, in doing
so consider whether the other information is materially inconsistent with the financial statements or our kno￿edge
obtained in the audit or otherwise appears lo be materially misslaled. If we identify such material inconsistencies or
apparent material misslatemenls, we are required lo determine whether there is a material misslatemenl in the financial
statements or a material misslalemenl of the other information. 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 lo
report in thi5 regard.
Oplnlons on other matters prescrlbed by the Companies Act 2006
In our opinion, based on the work undertaken in the Course of the audit..
the information given in the Trustees, Annual Report (which includes the strategic report and the directors, report
prepared for the purposes of company law} for the financial year for which the financial slalements are prepared is
consislenl with the financial slalerNenls', and
the strategic report and the directors, report included within the Trustees, Annual Report have been prepared in
a¢cordance with applicable legal requirements.
13

POLICE NOW
{A company limited by guarantee)
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF POLICE NOW
Matters on whlch we are roqulred to report by exceptlon
In the light of the knowledge and understanding of the group and the parent charitable company and ils environment
obtained in the course of the audit, we have not identified material misslalements in the Trustees, Annual Report {which
incorporates the strategic report and the directors, reporti.
We have nothing lo report in respect of the following matters in relation to which the Companies Act 2006 requires us lo
report lo you if, in our opinion..
adequate accounting records have not been kept by the parent charitable company., or
the parent charitable cornpany financial slalements are not in agreement with the a¢¢ounling records and returns.,
or
certain disclosures of Iruslees, remuneration specified by law are not Made.. or
we have not received all the information and explanations we require for our audit
Responslbllities of trustees for the flnancial ststements
As explained more fully in the Iruslees, responsibilities statement sel out on page 11, the Iruslees (who are also the
directors of the charitable company for the purposes of company lawl are responsible for the preparation of the financial
slalemenls and for being satisfi'ed that they give a true and fair view. and for such internal control as the Iruslees
determine is necessary lo enable the preparation of financial slalemenls that are free from material misstalemenl,
whether due lo fraud or error.
In preparing the finan¢ial slalemenls, the trustees are responsible for assessing the group's and the parent charitable
company's ability lo ￿ntinUe as a going concern, disclosing, as applicable, mallers related lo going concern and using
the going concern basis of accounting unless th& Iruslees either intend lo liquidate the group or the parent charitable
company or lo cease operations. or have no realistic allernalive bul lo do so.
Audltorfs responsibilities for the audlt of the financlal statements
Our objectives are lo obtain reasonable assurance about whether the financial slalemenls as a whole are free from
material misstalemenl, whether due lo fraud or error, and to issue an auditor's report that indudes our opinion.
Reasonable assurance is a high level of assurance. bul is nol a guarantee that an audit conducted in a¢¢ordance wlh
ISAS IUKI will always delect a material misslalemenl when il exists. Misslalements can arise from fraud or error and ar&
considered material if, individually or in the aggregate, they could reasonably be expected lo influence the economic
decisions of Ljsers taken on the basis of these financial stalemenls.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in Ilne
with our responsibilities, outlined above. lo delecl material misslalemenls in respect of irregularities. including fraud. The
exlenl lo which our procedures are capable of delecling irregularities, including fraud is detailed belDW'.
Based on our understanding of the group and the environment in which il operates, we identified that the principal risks
of non-compliance with laws and regulations related lo charity and company law applicable in England and Wales, and
we considered the exlenl lo which non-compliance might have a material effect on the financial slalemenls. We also
considered those laws and regulations that have a direct impact on the preparation of the financial statements such as
the Companies Act 2006 and the Charili&s SORP.
14

POLICE NOW
IA company limited by guarantee)
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF POLICE NOW
We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements
(including the risk of override of controls), and determined that the piincipal risks were related lo revenue recognition, in
particular in relation lo recording income and charitable adivilies in the correct accounting period and management
override of controls. Audit proceduies performed by the engagement team included..
Inspecting corresponden¢e with regulators.,
Discussions with management including ¢onsideralion of known or suspected instances of non-compliance with
laws and regulslion and fraud.,
Reviewing the controls and procedures of the charity relevant to the preparation of the financial slalernenls lo
ensure these were in place throughout the year.,
Reviewing debtor recoverability post year end.
Reviewing management's decisions on bad debt.
Reviewing post balance sheet events.
Evaluating management's controls designed to prevent and delecl ITregularilies',
Identifying and lesling journals., and
Challenging assumptions and judgements made by managomenl in their ¢rilical accounting estimates.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities. including those
leading to a material misslalemenl in the financial slalemenls or non-compliance with regulation. This risk increases the
more that compliance with a law or regulation is removed from the events and transactions reflected in the financial
statements, as we will be less likely lo become aware of instances of non-compliance. The risk is also greater regarding
irregularities occurring due lo fraud rather than error, as fraud involves intentional concealment, forgery, collusion,
omission or misrepresentation.
A further description of our responsibilities for the audit of the financial slalemenls is located on the Financial Reporting
Council's website al.. www.frc.or
.uklaudilorsres
onsibililies. This description fomis part of OLJr auditor's report.
Use of our report
This report is made solely lo the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of
the Companies Act 2006. Our audit work has been undertaken so that we might slate lo the charitable company's
members those matters we are required lo stale lo them in an Auditor's report and for no olhei purpose. To the fullest
exlenl permilled by law, we do not accept or assume responsibility to anyone other than th& charitable company and the
charitable company's members, as a body, for our audit work. for this report. or for the opinions we have formed.
Lee Stokes (Senior Statutory Audltorl
10 QuBen Street Place
for and on behalf of Haysmacintyre LLP, Statutory Audltor
London
EC4R 1AG
Date:
27 November 2023

POLICE NOW
IA company limited by guarantee)
CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES
Ilncorporating the Group Income and Expenditure A¢¢ounti
for the year endgd 31 March 2023
Unrestricted funds
Notes
Total
2023
Total
2022
Income from:
Grants
Charitable 8clivilies
Investments
Other income
7,000.000 7,000,000
5,611.280 6.265,898
139
153
3,310
6.008
Total Income
12,614.729 13,272,059
Expendlture on:
Charitable activities
recruilmenl
training and leadership development
4,634,044 4,724,582
7,996,845 7.056,720
Totsl expendlture
12,630,889 11,781,302
Net income I net movement In funds
{16,160) 1,490,757
TOTAL FUNDS AT 1 APRIL 2022 las restatedl
10,824,143 9,333,386
TOTAL FUNDS AT 31 MARCH 2023
10,807,983 10,824,143
The consolidated slalemenl of financial activities has been prepared on the basis that all income and expenditure
derive from continuing aclivilies.
The notes on pages 2[) 10 31 form part of these financlal siatemenls.
16

POLICE NOW
IA company Ilmlted by guarantee)
Company Registered Number 09922205
Charlty Registered Number 1168427
CONSOLIDATED STATEMENT OF FINANCIAL POSITION
at 31 March 2023
2023
2022
Note
FIXED ASSETS
Tangible as5els
13
38,373
22,060
CURRENT ASSETS
Debtors
Cash al bank and in hand
14
2,232,170
11,434,260
3,729,588
10,504,941
13.666.430
14,234.529
CREDITORS: Amounts falllng due withln one year
15
12,896,820)
13,432,446)
NET CURRENT ASSETS
10,769,610
1 L),802,083
NET ASSETS
16
10.807,983
10,824.143
CHARITY FUNDS
Unrestricted funds
10.807.983
10,824.143
TOTAL FUNDS
10,807,983
10.824,143
The financial statements were approved and authorised for issue by the board of Trustees on
signed on ils behalf by..
L4 Noveniber 2023
and
Slr lan Powell
Truslea
Dominic Fry
Trustee
The notes on pages 20 to 31 form part of these financial statements.

POLICE NOW
IA company Ilmlted by guarantee)
Company Registered Number 09922205
Charity Registered Number 1168427
COMPANY STATEMENT OF FINANCIAL POSITION
at 31 March 2023
2023
2022
Note
FIXED ASSETS
Tangible assets
Investments
38.373
22,060
38,374
CURRENT ASSETS
Debtors
Cash al bank and in hand
22.061
14
2,232,169
11,434.260
3,791,993
10,439,635
13,666,429
14.231.628
CREDITORS: Amounts falllng due wlthln one year
15
12,896,82CII
13,429,546)
NET CURRENT ASSETS
10,769,609
10,802.082
NET ASSETS
16
10,807,983
10,824,143
CHARITY FUNDS
Unrestrlcted funds
10,807,983
10,824,143
TOTAL FUNDS
10,807,983
10.824.143
Police Now has taken advantage of the exemption under section 408 of the Companies Act 2006 and had not prepared
a separate Statement of Financial Activities for the charity. Gross income for the charity was £12,611.419 12022..
£13,266,051) and the nel movement in funLls was £16.160 {2022'. £1,490,760).
The financial slalements were approved and aulhorised for issue by the board of Trustees on
signed on its behalf by.
L4 Noveniber 2023
and
Sir lan Powell
Trustee
Dominic Fry
Trustee
The notes on pages 20 10 30 form part of thes& financial slalemenls.
18

POLICE NOW
IA company limited by guarantee)
CONSOLIDATED STATEMENT OF CASH FLOWS
for the y8ar ended 31 March 2023
2023
2022
Note
Net cash provided byllusad Inl operatlng
activities
962,510
962,459
Cash flows from Investlng activities:
Interest from investments
Purchase of tangible fixed assets
139
133,330}
153
129,2521
Net cash provided byllused Inl Investing
activities
133,1911
129,0991
Change in cash and cash equivalents in the
reporting period
929,319
933,360
Cash and cash equivalents al the beginning of the
year
10,504.941
9.571,581
Cash and cash equivalents at the end of the
year
11,434,260
10,504,941
A.. Reconclllation of net movement In funds to net cash flow from operating actlvltle$
2023
2022
Nel in¢ome
Depreciation charges
Interest from inveslrnents
Increase in debtors
Decrease in creditors
116,1601
17,017
11391
1,497.418
1535.6261
1,490,757
11,352
1153)
1357.442)
1182,0551
Not cash used In operatlng actlvities
962,510
962,459
B.. Analysis of changes In net debt
At 31 March
2022
At 31 March
2023
Cash flows
Cash
10,504,941
929,319
11,434,260
19

POLICE NOW
IA company limlted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2023
GENERAL INFORMATION
Police Now is a charitable company limited by guarantee. incorporated on the 18 December 2014 and registered
in the United Kingdom under the Companies Act 2006 and Charities Act 2011 (company no. 09922205, Charity
no. 11684271. The address of the registered office is given within the Reference and Adminislralive Details page.
The company is a charitable company limited by guarantee. The members of the company are the Trustees
nam6d on page fj. In the event of the company being wound up, the liability in respect of the guarantee Is limited
10 £1 per member of the company.
The naturo of the company's operations and ils principal activities are set out in the Trustees, Report on pago 1.
ACCOUNTING POLICIES
2.1 Basis of preparation of flnancial statements
The financial slalements have b&en prepared in accordance with Accounting and Reporting by Charities..
Statement Df Recotnrnended Practice applicable lo charitie5 preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191-
(Charities SORP 2nd edition IFRS 10211, the Financial Reporting Standard appli¢able in the UK and Republi¢ of
Ireland IFRS 1021, the Companies Act 2006 anrs the Chaiilies Act 2011.
Police Now meets the definition of a public benefit èntity under FRS 102..
The financial slalemenls are presented in pounds sterling IGBPI, being the functional currency of the group. and
are rounded lo the nearest pound.
Assets and liabilities are initially recognised at hislori¢al cost or transaction value unless otherwise slated in the
relevant accounting policy. The accounting policies have been applied consislenlly throughout the financial
slalemenls in both the cuirenl year and the prior year.
The preparation of financial slalemenls in compliance with FRS 102 requires the use of certain critical accounting
eslimales. 11 also requires management lo exercisejudgemenl in applying the Charity's accounting policies. These
are detailed in note 3.
The following accounting policies have been applied..
2.2 Basls of consolidatlon
The Slalement of Financial Activities ISOFAI and Slalemenl of Financial Position consolidate the financial
slatemenls of the company and ils subsidiary undertaking. The results of the subsidiary are consolidated on a line
by line basis.
No separate SOFA has been presented for the company alone as permillerl by section 408 of the Companies Act
2006.
2.3 Charltable parant company dlsclosure exèmptions
In preparing the separate financial slalemenls of the charitable parent company. advantage has been taken of the
following disclosure exemptions available lo qualifying enlilies..
No cash flow slalemenl or nel debt r￿OncIliatIon has been presented for the charitable parent company..
and
No dis¢losure has been given for the aggregate remuneration Of the key management personnel of the
charitable parent company as their remuneration is included in the totals for the group as a whole.
20

POLICE NOW
IA company Ilmited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2023
2.4 Golng concern
The Trustees reviewed Police Now's accounts in August 2023, as part of their regular assessment, as well as ils
principal risks, financial and otherwise. At that lime, they were satisfied that there is no material uncertainty that
would cast doubl on the charity's ability to continue as 8 going concern. Police Now has sufficient resources lo
continue operating for the foreseeable future and accounts have been prepared in the knowledge that Police Now
is a financially viable organisalion.
The effect of uncertainties including force demand, Home Office funding and cost changes has been assessed by
the Trustees. Reviewing Police Now's ongoing aclivily, ils forecasts, and risks lo ensure the organisalion remains
financially viable. With regards to the next 12 months, the most significant aiea lo be monitored closely by the
direcloTS is securing Home Off1ce funding for 2024125. Contracts with Police Forces for 2024 NGLP programme
are already confirmed. The Trustees will continue lo monitor this closely.
As Police Now receives Home Office funding and Police Force Fees in advance of programme delivery, Police
Now has sufficient reserves lo deliver contractual obligations and the Trustees therefore conclude there is no
material uncertainly to going concern.
An updated financial forecast was prepared in July 2023 to assess the impact of changes in force demand. The
Tiuslees have a reasonable expectation that Police Now has adequate resources to continue in operational
existènce for the foreseeable future. The entity therefore continues lo adopt the going concem basis in preparing
ils financial slatemenls.
2.5 Fund accountlng
General funds are unrestricted funds whi¢h are available for use al the discretion of the Trustees in furtherance
of the general objectives of the company and which have not been designated lor olheT purposes.
Restricted funds are donations received, or income arising there from. which are specific for the purpose set out
by the donor. The cost of administering such funds is charged against the specific fund.
21

POLICE NOW
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2023
2.6 Income
All income is recognised once the company has entitlement to the income, il is probable that the income will be
received and the amount of income re¢eiv8ble can be measured reliably.
Grants from governments and other agencies which are awarded in respect of core funding are included as
income from donations in the period in which they are received and re￿1Vable, unless any performance related
¢ondiliDns are attached lo the grant.
Income from charitable activities relates lo fees received from police forces for providing graduate recruilmenl and
training programmes.
Donated services or facilities are recognised when the ¢ompany ha8 control over the item, any conditions
associated with the donated item have been mel, the receipt of economic benefit from the use of the cornpany of
the item is probable and that economic benefit can be measured reliably. General volunteer lime is not recognised.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the
gift lo the company, which is the amount the company would have been willing to pay to obtain services or facilities
of equivalent economic benefit on the open market.. a corresponding amount is then recognised in expenditure in
the period of receipt.
2.7 Expendlture
Expenditure is recognised once there is a legal or conslruclive obligation to transfer economic benefit lo a third
party, 11 Is probable that a transfer of economic benefits will be required in selllemenl and the amount of the
obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up
of the lolal of direct costs and shared costs, including support costs involved in undertaking each activity. Direct
costs allribLJlable lo a single activity are allocated directly lo that a¢livily. Shared costs which contribute lo more
than one activity and support Costs which are not atlribulable lo a single a¢livily are apportioned between those
activities on a basis consislenl with the use of resources. Central staff costs are allocated on the basis of lime
spent, and depreciation charges allD¢aled on the portlDn of the asset's use.
Support costs are those costs incurred directly in support of expendlture on the obje¢ls of the company.
Governance costs are those incurred in connection with adminislralion of the company and compliance with
conslilulional and slalulory requirements.
Expenditure on raising funds are costs incurred in allracling voluntary income, and those incurred in trading
activities that raise funds.
Chaiilable activities and governan¢e costs are costs incurred on the ¢ompany's &ducaliDnal operations. including
support costs and costs relating lo the governance of the company apportioned lo charitable aclivilies.
2.8 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measur&d reliably by the
company.. this is normally upon nolifi¢alion of the interest paid or payable by the Bank.
2.9 Pensions
Police Now operates a defined ¢onlribulion pension scheme for ils employees. A defined contribution plan is a
pension plan under which the Charity pays fixed conlribLJlions into a separate enlily. Once the contributions have
been paid the company has no further payment obligations. The conliibulions are recognised as an expense in
the consolidated slalemenl of financial activities when they fall due. Amounts not paid are shown in accruals as a
liability In the balance sheet. The assets of the plan are held separately from the Charity in independèntly
administered funds.
22

POLICE NOW
IA company Ilmlted by guarante81
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2023
2.10 Operating leases
Rents payable under operating leases are charged lo the Stalemenl of Financial Activities as incurred over the
lease term.
2.11 Tangible flx8d assets and d&preciation
All assets cosllng more than £1,000 are capilalised.
A review for irnpalrment of a fixed asset is carried out if events or changes in circumstances indicate that the
carrying value ol any fixed 8ssel may not be recoverable. Shortfalls between the carrying value of fixed assets
and their recoverable amounts are recognised as impairments. Impairmenl10sses are recognised in the Slalemenl
of Financial Activities,
Tangible fixed assets are carried al cost, nel of depreciation and any provision for impairment. Depreciation is
provided at rates calculated lo write off the cost of fixed assets, less their eslimaled residual value, over their
expected usoful lives on the following bases".
Fixtures and fillings
Office equipment
Software
20% slraighl line
200/0 Straight line
330/0 straight line
2.12 Investment In subsldlaries
The investment In the trading subsidiary is stated al cost.
2.13 Debtors
Debtors are recognised initially al lair value. Subsequent to initial recognition they are measured al
amortised cost using the effective interest method, less any impairment losses.
2.14 Cash at bank and In hand
Cash and cash equivalents consist of cash on hand and balances wlh banks. and investments in money market
instruments which are readily convertible. being those with original malurilies of three months or less.
2.15 Creditors
Creditors are recognised inilially al fair value. Subsequent lo initial recognition they are measured al amortised
cost using the effective interest method.
2.16 Flnancial Instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments.
Basic financial instruments are initially recognised al transactiDn value and subsequently measured al their
settlement value with the 6x¢eplion of bank loans which are subsequently measured al amortised cost using the
effective interest method.
2.17 Dlstributed proflts under gift ald
Taxable profits transferred lo the parent enlily, Police Now, a registered charity. are recognised as distributions
from the subsidiary, Police Now Enterprises, when the Company has made an irrevocable commilmenl to the
parent lo pay the taxable profits that is, in the year in which the final amounts are agreed, communicated and
subsequently paid lo the parent.
23

POLICE NOW
IA company Ilmlted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year endèd 31 March 2023
Critlcal accountlng estlmates and areas of judgement
In preparing the fi'nancial slaternents, management is required lo make eslimales and assumptions which affect
reported income, expenses, assets. liabilities and disclosure of conlingenl assets and liabilities. Use of available
information and application ofjudgemenls are inherent in the formation ol eslimales, together with past experience
and expectations of lulure events that are believed lo be reasonable under the circumstances. Actual results in
the future could differ from such eslimales. Management do not Consider there lo be any material accounting
eslimales or judgements that need disclosure in these financial slalemenls.
INCOME FROM GRANTS
2023
2022
Grants
7,000.000
7,000,000
7,000,000
7,000,000
INCOME FROM CHARITABLE
ACTIVITIES
2023
2022
Police For￿ Fees
5,611,280
6,265,898
5,611,280
6.265,898
INVESTMENT INCOME
2023
2022
Interest receivable
139
153
139
153
TRADING INCOME
2023
2022
Management charge
3,310
6.008
3,310
6,008
24

POLICE NOW
IA company Ilmlted by guarante&l
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2023
ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES
Support
Costs
staff costs
Dlrect costs
2023
2022
Programrne recruilmenl
Programme training and leadership
development
1,176,779
2,122.397 1,334,868 4,634,C144 4,724,582
3.278,061 2,302,376 7.996,845 7,116,240
2,416,408
3,593,187
5,400,458 3,637.244 12,630,889 11.781,302
Dlrect
Costs
Support
costs
Staff Gosts
2022
Programme recruitment
Programme training and leadership development
1.210,567 1,652,732 1.861.283 4,724.582
2,297,597 1,967,199 2.791,924 7,056.720
3,508.164 3.619,931
4,653,207 11.781,302
ANALYSIS OF SUPPORT
COSTS
2023
2022
Wages and salaries
Training
Rent
IT and telecom costs
Other office costs
Depreciation and amortisation
Consultancy
Legal and tax fees
Recruilmenl
Governance
Other 5UPPOrt Costs
2,308,619 3,046,394
46,952
90,265
420,000
480,000
163,275
282.015
43,338
74,504
16.833
6,290
132,885
128.265
9,287
26,803
96,915
29,160
23,527
39,578
375.613
449.933
3,637,244 4,653,207
Governance costs consist of the
following..
Auditors. remuneration for audit
Other auditor costs
Legal and professional
16,300
4,850
2.377
14,800
2,950
21,828
23.527
39,578
25

POLICE NOW
{A company Ilmlted by guarantse
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2023
10. NET MOVEMENT IN FUNDS
2023
2022
This is slated after charging..
Auditors, Temuneralion.. aLJdil
Auditors. remuneration.. non-audil fees
Depreciation
16,300
4.850
16.833
14,800
2,950
11,352
11. STAFF COSTS
2023
2022
Wages and salaries
Social security costs
Other pension costs
5,048.032 5,689.648
561,640
589,197
292,134
275,713
5,901.806 6,554.558
The average monthly number of employees during the period for the group was as follows..
2023
Number
2022
Number
Employees
117
132
The number of employees whose remuneration for th6 year fell within the following bands was".
2023
Number
2022
Number
£60,000 10 £89,999
£70,000 10 £79,999
£80,000 10 £89,999
£90,000 10 £99,999
£100.000 10 £109,999
£110,000 10 £119,999
Total remuneration of key management personnel
532.847
659,823
No remuneration was paid during the period lo any member of the Board of Trustees12022'. £Nil).
No Iruslees expenses have been incurred12022'. nonel.
26

POLICE NOW
IA company Ilmited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2023
12. NET INCOME FROM TRADING ACTIVITIES OF SUBSIDIARY
Subsidiary name
Company Tegislration number
Basis of ¢onlrol
Equity shareholding V
Police Now Enterprises Limited
09922465
Ordinary shares
100Q
2023
2022
Turnover
Administrative expenditure
3,310
13.3101
6,008
16.0081
Profil on ordinary activities after t8xalion
Piofil dislributlon to parent charity
Total assets as al 31 March
Reserves
13. TANGIBLE FIXED ASSETS
Group
IT
equlpment
and
softwarè
Fixtures
and
Offlc&
flttings èquipment
Total
C05t:
Al 1 April 2022
Additions
20,452
55.820
95,971
33,330
172.243
At 31 March 2023
20,452
55.820
129,301
205,573
Depreclatlon:
At 1 April 2022
Charge for the year
20.452
55.820
73,911
17,017
150,183
17.017
At 31 March 2023
20,452
55,820
90.928
167,200
Net book value-
At 31 March 2023
38,373
38,373
Al l April 2022
22,060
22,060
27

POLICE NOW
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the yaar ended 31 March 2023
13. TANGIBLE FIXED ASSETS (cont)
Company
IT
equipment
and
software
Flxtures
and
Offlce
fittings equipment
Total
Cost..
Al 1 April 2022
Additions
20,452
55,820
57,031
33.330
133,303
33,330
Al 31 March 2023
20,452
55,820
90.361
166,633
Depreciatlon..
At 1 April 2022
Charge for the year
20,452
55,82f)
34,971
17.017
111.243
17,017
Al 31 March 2023
20.452
55,820
51,988
128,260
Net book value:
At 31 March 2023
38,373
38,373
Al 1 April 2022
22,060
22,060
14. DEBTORS
Group
2023
Company
2023
2022
2022
Amounts owed by group
undertakings
Trade debtors
Other debtors
Prepayments and accrued
income
62,405
1,750.534
80,000
1.420,187
71,145
1,750,534
80,000
1,420,187
71.144
740,838
1,899,054
740,838
1,899,054
2,232,170
3.729,588
2,232,189
3.791,993
28

POLICE NOW
{A company limlted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2023
CREDITORS: amounts falling due
16. withln one year
Group
Company
2023
2022
2023
2022
Trade creditors
Other taxes and social se¢urily
Val payable
Other creditors
Accruals and deferfed income
362,144
479,394
158,017
145.300
43.989
250,142
70,940
64,078
2,261,730 2,493,532
362.144
479,394
158,017
145,300
43,989
250.142
70,940
64,078
2.261.730 2,490,632
2,896,820 3.432,446
2,896,820 3,429.546
16. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Total
2023
Total
2022
Group
Fixed assets
Current assets
Current liabilities
38,373
22,060
13,666,430 14,234,529
12,896,820) 13,432,446)
10,807.983 10,824,143
Company
Fixed assets
Current as5els
Current liabilities
38,374
22,061
13,688,429 14,231,628
12,896,820) 13,429,546)
10,807,983 10,824.143
29

POLICE NOW
IA company limited by guaranteel
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2023
17. Flnanclal commltments
At 31 March 2023 the group and the Charity had commitments lo make fLJlure minimum lease payments under
non-cancellable operating leases as follows..
Land & bulldlngs
2023
2022
Not later than one year
Between one and five years
421,260
425.040
420.000
840,000
846,300
1,260,000
18. Related party not&
During the current year, five members of the Board of Trustees had responsibilities with the Police Service.
Helen Ball was an Assistant Commissioner in the Metropolitan Police SeNice.
Louisa Rolfe is an Assistant Commissioner in the Metropolitan Police Service.
Rhammel Afflick is a Special Sergeant in the Metropolitan Police Sewice.
Lara Tyrell-moore resigned on 17 August 2023 and is a Detective Conslable in Devon and Cornwall Police.
Amelia Tanner appointed 17 August 2023 is a Detective Inspector in Thames Valley Police.
During the year the Charity received gift aid of £Nil 12022.. £Nill from ils wholly owned Subsidiary, Police Now
Enterprises Limiled. Al the year end the Charity was owed £Nil12022'. £62,865> by Police Now Enterprises limited.
30