Reglstered number: 09922206
Charlty number: 116B427
POLICE NOW
(A Company Limited by Guarantee)
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

POLICE NOW
IA Company Llmlted by Guarantee)
CONTENTS
Page
Reference and Admlnlstratlve Detalls of the Charlty. Its Trustees and Advlsers
Trustees, Report
2-12
Independent Audltors, Report
13-15
Consolldated Statement of Flnanclal Actlvltles
16
Consolldated Stalement of Flnanclal Posltlon
17
Company Statement of Flnanclal Posltlon
18
Consolldated Statement of Cash Flows
19
Notes to the Financlal Statements
20-30

POLICE NOW
(A Company Limited by Guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MARCH 2024
Trustees
Sir I C Powell
R E B Afflick
H E Ball QPM
J E Bowler CB
J C Clegg
M I Cooper (appointed 17 August 2023)
DLCFry
C H Kinsella (appointed 1 July 2023)
L H Rolfe
A J Tanner (appointed 17 August 2023, resigned 15 March 2024)
V S H Tillbrook (appointed 1 January 2024)
JYYTsim
L K Tyrell-moore (resigned 17 August 2023)
Lord Woolley of Woodford CBE
Secretary
K Halliday
Reference and admlnlstratlve details
Name.. Police Now
Charity number.. 1168427
Company number: 09922205
Name.. Police Now Enterprises Limited
Company nurnber: 09922465
Reglstered office
203 Blackfriars Road, London, SE18NJ
Banker8
Barclays Bank PLC, 93-97 Queensway, London. W2 4QG
Solicltors
Mllls & Reeves LLP, Botanic House, 100 Hills Road, Cambridge, CB2 IPH
Auditor
Haysmac LLP, 10 Queen Street Place, London, EC4R 1AG

POLICE NOW
(A company limited by guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees, who are also Directors for the purpose of Company Law, present their annual report together with the
audited financial statements for the year ended 31 March 2024. The Trustees confirm that the Annual Report and
financial statements of the company comply with the current statutory requirements. the requirements of the company's
governing document and the provisions of the Statement of Recommended Practice (SORP, 2nd edition>, applicable to
charities preparing their accounts in accordancewith the Financial Reporting Standard applicable in the UK and Republic
of Ireland IFRS 102} (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Police Now's mission is to transform cornmunitles, reduce crime and anti-social behaviour, and increase the public's
confidence in the police service by recruiting, developing and inspiring outstanding and diverse leaders in society and
on the policing frontline. This aligns with the original governing dccuments 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
Enterprises Limited was formally dissolved on 11th June 2024.
Police Now was created by those who believe that there is value for the poliGe service and the communities that pollclng
serves to recruiting, training, and developing police officers in ways that differ from traditional approaches.
WEth the support of the Metropolitan Police Setvice, The Mayor's Office for Policing and Crime, the Home Office and
London First (now BuslnessLDN>, a small number of constables. sergeants, and inspectors created Police Now within
the Metropolitan Police. The first cohort of sixty-nine programme participants joined Police Now's National Graduate
Leadership Development Programme in July 2015 in London. In 2016, Police Now became an independent organisation
and charity. In 2019 Police Now launched the National Detective Programme and in 2021 launched the Frontline
Leadership Programme, Be￿een 2019 and 2023. Police Now played a key role in the delivery of His Majesty's
Government's Police Uplift Programme. Most recently. the organisation has worked to apply its programmes and
learning to various specialist police activities.
Durlng the 2023124 financial year, 114 participants joined the ninth cohort of the National Graduate Leadership
Programme, and 229 participants Joined the fifth cohort of the National Detective Programme, which included 75 officers
joining Police Now's pilot Counter Terrorism Policing stream.
By 31 March 2024, 36 of the 43 territorial police forces In England and Wales had partnered with Police Now to reGruit
and develop over 3,000 police officers across England and Wales, half of whom told us they would not have
considered a policing career and would not have applied to join the police force were it not for the opportunities
presented by Police Now
Police Now strives to achieve its objectives by..
Recruiting brilliant people with inlelligence, integrity, emotional intelligence, and grit at the highest possible
diversity,
Equipping them with excellent core policing skills to build credibility with colleagues and the public.
Providing a foundation in leadership with and without rank.
Armouring them against cynicism through practical application of the Policing Code of Ethics, and concepts of
organisational sustice, procedural justice, reflective practice, critical analysis, resilience, wellbeing and grit,
evidence-based policing and problem solving.
Posting them to forces and communities Ihat need them m05L
Through these core mission activities and strategic enablers, Police Now aims to achieve a sustained, long-term
reduction in crime and anti-SOGial behaviour, a sustained, long-term increase in the public's confidence in policing, and
a sustained, long-term improvement in police culture judged against the expectations and standards of the public. This
will ultimately ensure a safe environment where everyone, including the most vulnerable in a society, has a chance to
1 Pdicè Now Artldes of Asso¢lallon 3.1 The otyect of thB Charity Is to promole the etfthw of the prf￿e. in p￿￿CUlar by the operallon ol a grad￿￿e recrullmenl and
tralnlng progiarnrne to recruit a high calibie of wltce offt¢ers to p￿lte forces armvs Ihe Unrted ￿ngdOM.
2 Meas￿re￿ vla particlpanl expedetth syrveys lor Pdice Now ¢ohort5'. W8r8 you plannÉng loioin Ehe pollce belore heard abtsul Polw N(xy?

POLICE NOW
(A company limlted by guardntee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2024
OBJECTIVES AND ACTIVITIES Icontlnuedl
Ihrlve. Pollce Now cleady fits within the d8finitlons in the Charity Commission's guidance on public benefit3
During the year, Police Now has engaged in several activities to achieve ils stated aims and objectlves, specifically..
Secured fundlng agreements to contribute to the National Graduate Leadership Programme and the National
Detective Programme during 2023124.
Secured fundlng agreements to continue to offer the leadership and promotion programme focused on existlng
constables,. The Frontline Leadership Programme.
Racruited and commenced training for-340 participants across the Natlonal Graduate Leadership Programme and
the National Detects've Programme.
Piloted a new Counter Terrorism Policing stream within the National Detectives Programme. The officers wlll traln
in Counter Terrorlsm policing during their second year of Ihe programme.
ranl-mak5n
PoliGe Now does not engage In grant-making activity.
Volunteers
Th8 Trusle8s are all unpaid volunteers who provide their time, expertise, and judgement without payment. Police Now
is enormously grateful for Ihelr contribution. In addition. Police Now has benefited from several pro bono contributlons,
typically provided on a voluntary basis. Apart from the Board, the day-to-day operation of Police Now 18 not rellant on
volunteers to function and Is predominantly run by paid professional staff.
Fundralsin
It is crlllcally importanl thal Police Now conllnues to be innovative and agile in developing nol only new programmes but
new approaches lo existing problems, including but not limited to those involving and affecling Ihe police workforce, and
responding lo the needs of policing. As such, Police Now does nol actively pursue a strategy of fundralslng from
corporate bodies. individuals or foundallons. The primary source of funding is from fees recelved from Police Forces for
programme participants and grant Income from the Home Office.
Police Now does not fundraise from members of the public and has no short-term ambition to do so. Any changes in this
strategy must be approved by Police Now's Board to ensure ongoing allgnment with recognised standards, avoid
complaints and protect the public
including vulnerable people- from unreasonably intrusive or persistent fundraising
approaches and undue pressur8S to donate. To date Police Now has received no fundraislng Gomplalnts.
Y The purposa 18'b8nefia81... in a way thql Is ld8n1lfia￿a and capa￿e d belng pr￿ed by whera necess8rf benefits Ihe pulAlc in génara, or 8 8uffidenl
secuon of Ih? puNlc' wlhoul gi￿ng peisonal b&nÈfil or¢au￿n9 d¥lrimenl or hami.

POLICE NOW
(A company Ilmlted by guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2024
ACHIEVEMENTS AND PERFORMANCE
During the year, Police Now made significant progress against key aims:
Impact on crlme and antl-soGial behavlour
Police Now holds every particlpant to account on behalf of the communities they serve, assessing them regularly
on the impact they are making. Despite Ihe challenges of doing so, Police Now also analyses data on Grime,
antisocial behaviour. and public confidence in the communities where participants are posted, worklng in
partnership with independent academic experts.
Police Now produ￿8 an impact report to demonstrate measurable impact to forces, the Home Office and tha public.
The latest version can be vlewed b£r£. We are currently working on a 10-year impact r8POrt whiGh will be available
in 2025.
Participants are lackling a range of issues in the communities they serv8, Wlth a focus on anli-social behaviour,
crime prevention, partnership working and young people.
Independently pe8r reviewed analysis of Police recorded crime data for England and Wales suggests a 140/0
reduction in anti-social behaviour in the communities where Police Now's participanls were posted b&￿een 2018
and 2020, compared to a 1 Q/t) increase In the communities without a Police Now participant.
Extend Pollce Now Into more deprlved and vulnerable communltles
Police Now has placed officers in 36 pollce forces across England and Wales since 2015. creatlng a nallonal
network of over 3,000 pollce offi'cers.
Analysls of the Indices of Mulliple Deprivation IIMD) data shows Police Now partlclpants typically work in more
deprived communlties, characterised by higher Crime and anli-soclal behaviour IASBI.
The median deprivation score {based on the IMD)4 for communities where a Police Now participant has been posted
is 26.1, compared to 18 for non-Police Now areas (the higher the score, th8 more deprived the area is>.
Increase the level of dlversity withln pollcing
Police Now Inspire and recruit high-achlevlng graduates from socially dlverse backgrounds who place strong value
on the Importance of diversity and inclusion in the workplace. increasing policing's abi1Sty to tackle raclsm, sexism,
bias, or discriminatlon wherever il is found. Of those who slarted the National Graduate Leadershlp Programme In
2023 51 % identifled as female, 24% identified as 8lhnic mlnorilies (compared with 18Q/o ethnic minoritles
representing the natlonal population and 80h of national Police workforce ).
Qfthose who started the National Detective Programme in 2024, 670h identified as female, 15 % identified as ethnic
minorities {56 % ofwhom were female), with 5 % black heritage. 110/0 were from the LG8TQ+ community.
We have found that some online assessments, such as psychometric tests, can cause adverse impact, partlcularly
on ethnic minorlty candidates. We have worked with assessment consultants to develop a blended assessment
approach which minimises adverse impact potential whilst allowing to appropriately assess candidates.
Police Now participants maintain a strong belief in the value of diversity and incluslon in the workplaca. Illuslrallng
this, 800A of participants agreed they would challenge a colleague's views on diversity and inclusion if they
dlsagreed with them7
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POLICE NOW
(A Company Ilmited by guarantee)
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2024
ACHIEVEMENTS AND PERFORMANCE Icontlnued)
Developing leaders to transfonn communities
Feedback from participants, line managers and colleagues shows that Police Now participants are strong
communicators and problem-solvers, who challenge historic ways of working and build posltlve relationships with
colleagues and the public. 94 % of line managers and colleagues agreed that Police Now participants demonstrate
good understandlng of the community they seNa and the challenges that the force faces; 1000A agreed that
participants demonstrate good rapport with victims, witnesses and suspects in their casas and 990/0 agreed that
they treat all individuals, regardless of their background, with respect by providing them with a voice and remalning
neutral In interactions
Independent research suggests thal those enlering the police servlce through Police Now score higher than a
comparable group of professionals on several key dimenslons of emotional intelligence, Includlng
conscientlousness, empathy, and emotional control. These are essential skills for effectlve leadership, managing
wellbeing in complex envlronments, translating new Ideas Into actlon and helping policing meet current and future
challenges.
Pollce Now participants are oveNthelmingly allgned to Police Now's mission, wlth hlgh alignment in areas looklng
at procedural justice (980/0). the value of diversity in groups (990/0), the belief in diverse leadership (94Yo) and being
a part of the movement to transform communities and lead change within policing (95 /0)
10
Contrlbute lo the national demand for detectlve reslllence
Police Now has developed a national detective entry programme In response to demand from policlng and a well-
publicised national shortage of Investigators, recruiting and developing almost 1,000 detectives lo dale.
67Q/o of our fifth cohort of National Detective Programme participants passed the Nation81 Investigators, Exam at
the first attempt, 110/0 hlgher than the national average (June 20241, despite having only ten we8ks' police service
at the time of taking the exam.
Expand ourpmfesslonal development opportunltles at sergeant rank
Our academies provide a transformallve leadership experience for seconded officers (Stream M8nagers and
SyndlGate 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 to apply for these roles as well as non-
Police Now alumnl.
Our Connectlon for Life offer has been developed to support Police Now alLtmni and ambassadors al constable and
sergeant ranks to progress to Sergeant or Inspector rank5, particularly through promotion support and Fast Track
support.
In June 2024, Police Now celebrated its 2001h Fiontline Leadership Programme participant to pass Ihelr sergeant
board. 550/0 of the promotions achieved by our FLP participants were female, compared with 33 % of 2022123
promotions lo Sergeant nationally, and 190/0 were officers from an ethnic mlnorily background, compared to 90
natlonally
Develop thè Police Now programme wlthln the new Police Constable Entry Pmgramme (PCEP) framework and
Its detective equivalent.
Police Now partlclpants already reach the front Ilne faster than any other entry and tralning route, and the new
pathways present an opportunity to allow them even more time in thelr communities and teams. We have
considered the feedback received that the volume of academic work can be difficult to balance alongside
operational duties and can take participants away from their communities and undermine theirwellbeing. This move
should help address these challenges by reducing the complexity of the programme, giving a belter balance for
participants and lowering programme extensions numbers. This move provldes Pollce Now the opportunity to lead
and shape the direction oftravel on a new entry rouie. as we did with DHEP several years before, contlnuing our
repulatlon as an innovalor and leader in the sector.
Pollce Now expects to continue lo work with Liverpool John Moores University (our current unlverslty partner) in a
different capacity and we intend to maintain our collaboration with them as part of Ihe mov@ to PCEP, having built
a strong partnership and been impressed with the organisation's capabilities.
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PoliC•w￿%11KC0, W3￿5.. 31 Mar(h2024, ￿[￿MeOffiC9

POLICE NOW
(A company Ilmlted by guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2024
FINANCIAL REVIEW
Income
Durlng th& last financlal year, Police Now has generated income from two sources - £5,316,172 (2023: £5.611,2801
from police force partners and £5,000,000 {2023'. £7,000,000) from the Home Office. The Home Office funding reduced
In 2023124 followlng the end ofthe Police Uplift Programme.
enditure
Our expenditure for the last year of£12,768,810 (2023- £12,630,889) divides into £12,768,810 (2023: £12,630,889) on
charitable activities and £Nil {2023.' £Nil} on raising funds. The £12,768,810 was constituted by £5,056.232 (2023..
£4,634,044) on programme recruitment and the remaining £7,712.578 (2023.. £7,996,8745) was spent on programme
trainlng and leadership development. In Ihis period, £6,373,368 {2023-. £5,901,806) was spent on staff costs (salarles,
social securtly, pension costs of all full-time and temporary staff). Police Now has enrolled staff in a defined contribution
pension scheme and there is no material pension liability associated with this scheme.
Rlsks
Risk 18 an inevitable part of charllable actlvlty and Police Now is commltted to managing rlsk effectlvely to ensure il
achlev8S Its objecllv8s and safeguards charitable funds and assets. As such, a Board-approved rlsk management
pollcy has been established, cov8rin9 risk identification, assessment, management, and monitoring, as well as business
Gontingency planning.
The risk identificatlon process is led by the Senlor Leadership Team (SLT) and reviewed regularly by the Board. The
SLT considers Police Now's objectives, mlssion, strategy; the nature and scale of Police Now's activities. exlemal
f8clors that might Impact Police Now., financial stability- the charity's reputallon with partners and stakeholders; past
challanges, difficullles, and problems the charity has fac8d: Police Now's operating model. risk management
frameworks and taxonomies used in other organisations. It is acknowledged that although the risk idenlificalion
process is thorough and robust, the output contains some subjective judgements. The process provldes reasonable
assurance and helps Inform contingency plannlng based on the best available Information at the time.
Based on the latest risk register, the following six risks have been identifled, based on severity, for regular SLT and
Board attention:
Failure to secure future demand from police forces
Face to face engagement Is mainlained as much as is needed
to build relationshlp5 With forces, including inveslmenl of CEO time to build and strengthen senlor force
relationships Pollce Now continues to pursue multi-year contracls to reduce risk ofannual volume fluctuatlon5, The
organlsation has a strong working relationship with the Nalional Police Chiefs CounGiI and College of Policlng and
takes regular soundlngs al a slralegic level across policing on organisalional performance, focus and fulLtre
dlrection.
Fallure to secure sufflclent central govemment fundlng to continue existing business and delivery model - Pollce
Now continues to have a positive and professional relationship wilh the Home Office and key pollcing stakeholders
based on its slrong delivery record, including monthly grant-management meetlngs with Home Office clvil servants.
Woik is undeNay on the ten-year impact report, for which government is a key audience.
Failure to secure sufficiènt candidate numbers lo meet force demand Intervention approaches being investigated
to miligale the risk of higher attrition rates across a51 graduate employers. Police Now continues to invest in impactful
employer brand activities such as Times Top 100 Graduate Employers. Force contracts incorporate defined ranges
lo allow flexibility around the number of actual recruits.

POLICE NOW
(A company limited by guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2024
FINANCIAL REVIEW {contlnued)
Syndicate Lead quality, experience and motivation does not consistenily meet the standard required A review of
the syndicate lead role and recruitment process recently occurred lo further improve Syndicate L8ad capability. A
new job pack Increased clarity around the requirement5 and deliverables of the role and a new intervlew script
designed to focus more on mission alignment, culture and other required competencies was introduced. The
recruitment process is now aligned to the College of Policing Competency and Values Framework to SLAPPOrt with
understanding of the process and lo map to the sergeant promotion processes. A one-day Syndicate Lead Induction
is now In place to introduce the role, expectations and academy environment. A two-week Syndicate Lead Course
{SLC) before the academy brings 811 Syndicate Leads to a minimum standard regarding teachlng and line
management support.
Lack of diversity of Board, Headquarters and Sanior Leadership Team - A renewed ED&1 Committee 18 bringing
energy and fresh idea5 to this space. PNHQ recruitment processes have been overhauled to 8nsure sufficlent
diversity at all levels, including lob paGks, referrals. reducing unconscious bias and adverse impact, a range of staff
meeting candidates, and 'pauses' built in where pipelines are insufficiently diverse to provide opportunity for
rectification,
A partlcipant is charged with misconduct whilst they are on the Police Now Programme- Police Now has completed
a full safeguarding audit across the programme 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 support measures are in place for partlclpants and recent results show
posltSve dlrectlon of travel in this space.
Reserves
As of 31 March 2024, Pollce Now had consolldated funds of £8,506,190 (2023: £10.807,983} of which £40,517 (2023..
£38,373) of funds can only be reallsed by disposing of tangible fixed assets. No funds were restricted or deslgnated.
The Trustees review the rese￿8 policy annually and th8 level of reserves are reviewed quarterly a8 part of regular
flnanclal reportlng.
The level of reserves must be sufficient to deliver the full programme{s) and associated activllies committed to across
multiple flnanclal years, Thls Is measured by a wind-down model which is prepared in conjunction with the annual budg8t
and any subsequent reforecasl. In addition to this, a provision, ofan amount agreed by Ihe Board ofTrustees (or relevant
delegated subcommittee), will be maintained to cover unforeseen day-to-day operatlonal costs. responding to known
and unforeseen risks, cost inflation, asset replacement costs, costs arising from legal action, force non-payment,
slralaglcally impactful opportunities. The target level of reserves requlred is £8.3m. The reserves at 31 sl March 2024 are
above this level at £8.5m which Ihe Board deem adequate but not exce5slve.
Goin
concern
The Trustees reviewed Police Now's accounts In August2024, as part oftheir regular assessment, as well as its principal
risks, financial and otherwise. Al that lime. they wefe satisfied that there is no material uncertainty that would cast doubt
on the charity's ability to continue as a going concern. Police Now has suffiGient resources to contlnue operating for the
foreseeable future and accounts have been prepared In the knowledge that Police Now is a financially viable
organisation.
The effecl of uncertainties including force demand, government funding and cost changes has been assessed by tha
Trustees. Reviewing Police Now's ongoing activily. its forecasts, and risks to ensure the organisatlon remains financially
vlable. With regards to the next 12 months, the most slgnificant area to be monitored closely by the Trustees is securing
government funding for 2025126 and securing contracts with police forces for the 2025 National Graduate Leadarship
Programme. Contracts for Ihe 2025 National Detectives Programme are already confirmed. The Trustees will continue
to monitor this closely.
As Police Now receives Home Office funding and Police Force Fees in advance of programme delivery, Police Now has
sufficient reserves to deliver contractual obllgations and the Trustees therefore conclude there is no material uncertainty
to going Goncein.

POLICE NOW
(A company limited by guarantee)
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2024
FINANCIAL REVIEW (contlnued
An updated flnancial forecast was prepared in November 2024 to assess the impact of changes in force demand. The
Trustees have a reasonable expectation that Police Now has adequate resources to continue in operational existence
for the foreseeable future. The enlity therefore continues to adopt the going concern basis in preparing Its financial
statem8nts.
PLANS FOR THE FUTURE PERIODS
During 2023124, the pollce recruitmenl and training sector within which Police Now operates has experienced significant
change and 8 numb&r of key events, Including significant negative media attention and public outcry relating to
incidences indicating issues of misogyny. sexism and racism within the sector. The release of the Angiolini Inquiry Part
1 report led to further national and local questions about police trusl and legitimacy.
The fallout from this has resulted in a very difficult recruitment market, reducing the appeal of pollclng to graduates. This
Is further exacerbated by a shift in the recruitment market in the wake of COVID-19 that has created a demand on lop
talent, combined with the depletion of the recruitment pool following three and a half years of intensive police recruitment
in the form of the Pollce Uplift Programme. 11 is worth noting that this sltualion is nol unique to Police Now and has
mpacted force recruitment directly,
The contlnulng cost-of-living pressures and ri8ing cost5 continued to impact organisations. This has impacted the volum8
of candidates applying to policing at entry level.
The recent change in UK government has created uncertalnty in the policing sector wlth unknown impacts to fundlng
influencing police force declsions. It may also Smpact government funding levels for grant-receiving organisalions such
as Police Now, We are in regular contact with the Home Office, National Police Chlefs Council, College of Pollclng and
pollce forces to help navigate thls perlod of uncertainly.
Th6 total volume of new officers recruited reduced in 2023124 following the end of the Police Uplift Programme, Police
Now therefore intends lo recruit and train -300400 new officers per year from 2024125 onwards as well as develop
-200 officers on the Frontllne Leadership Programme, subject to contlnued funding. This is based on balanclng the
dlfference that PolSce Now brings to pollce recTUltmenl and training with the need of police forces to maintain other entry
and training routes at sufficlent volume and vlabillty to meet local and collectlve national need.
For Police Now lo thrive within this shifting environment, it is essential that we set out clearly to the pollce serwice,
Indlvldual pollce forces, and wider stakeholders the unique benefits which Police Now can provide. It is our bellef, based
on our experience operating within thls sector over the last nine years and based upon a wide range of feedback we
have obtained more recently, thal our response should be based on a renew8d focus on the strategy of quallty and
dlfferentlatlon as the key means of achieving POl￿e Nows misslon.
The contlnued negative medla attention on policing and related incidences, appears lo be correlated to the candldate
plpeline5 and attrition rates of candidates for the Police Now recruilment programmes within the graduate and career-
changer markets. Police Now therefore intends to increase its candidate pipelines and invest signifjcantly in positive
action lo mitigate thls risk, particularly with candldates from underrepresented groups.
Police Now delivers three core programmes to the police service= the National Graduate Leadership Programme, the
National DetectlV8 Programme (which now includes several specialist policing components), and the Frontline
Leadership Programme. In addition, Police Now delivers a Connection for Life strategy which aims to connect
participants and alumni to Pollce Now and our mission for a Ilfetime. Building on Police Naw's achievements of this yoar
and historically. Pollce Now has sel out in 2024125 and beyond to:

POLICE NOW
IA company limited by guarantee)
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2024
PLANS FOR THE FUTURE PERIODS (continued)
Focus on quallty and differentiatlon
It is only by deliv8ring on both quality and diff8rentiation that Police Now can be successful wlthin this changing
marketplace.
In lerms of Quallly:
To support policing to become representative ofthe communitles it serves, and to develop stronger leaders with
the skills required to lackle current and future challenges in policing, Police Now must identify the m08t dlverse
and the highest calibre of indlviduals to join the pollce service.
Following the government announcement in November 2022 launching a new pathway Into policing, the Pollce
Conslable Entry Programme IPCEP) {and within that a detective entry equivalent), Police Now has made the
decision to move from a Degree Holder Enlry Programme (DHEP) based offer to one underpinned by the
PCEPIDCEP. This is an opportunlty to create new seclor-leading policing pathways, with the ability to design,
deliver and iterate programmes better tailored to our misslon and force priorities, We will be less restricted and
can spend more tlme equipping officers wllh essenlial frontline policing skills and focusing on impact and
leadership detailed earlier in this report,
In temis of Dlfferentiation..
Police Now will identify individua15 who would not othetwise have jolned the police Se￿ICe, Pollclng requires
18aders from a diverse rang8 of backgrounds and experiences, who are talented and keen to be part of positive
change. This means identifying sought-after graduates and career changers who often tak8 on career paths
other than pollcing, for example in consulting, the law, banking, or politics. It also means altracting those from a
divers8 range of backgrounds in t8rms of gender and ethnicity as well as supporting social mobi1S1y.
The programm8S themselves must be differentlated from what police forces are able to deliver themselves, in
order lo develop Police Now officer5 to be exceptional fijture leaders. This includes particular attentlon and focus
on procedural and organisalional justice, research and evidenced-based problem solving, long-lerm problem
solvlng, communicatlon and empathy, the wider policing and political landscape, and diversity and incluslon In
the context of pollcing and community trust. Police Now also offers a secondment programme for some
partScipants, to be exposed to and learn from different sectors.
Pmgrammes deslgned amund Impact In communities and pollclng
Core to Police Now's National Graduate Leadership and National Det8cliv8 Programmes are that W8 hold our
particlpants to account on behalf of their communlties for reducing crime, reducing anti-social behaviour, and
increaslng the public's confidence in policlng.
Tha Ilnk belween Pollce Now participanls, the programmes and their communities will continue lo be strength8ned,
following a move lo PCEP. Pollce Now participants are already on Ihe frontline fasler than any olher rout8, and
PCEP presents an opportunily to allow them even more time to work closely with and embed wlthln thelr
communltles.
Police Now's Impact & Insights leam will be focused on impact analysis of our particlpants and programmes In thelr
local communities and on a national level.
Contlnue to contribute to Improving the diversity of thosè in leadershlp mles In policing
Police Now is the market-leader in bringing into policing Ihose who might not othemise have considered a pollcing
career, especially those who identify as women and those who idenlify as an ethnic minority. This is demonstrated
by our published data and by the diversity of OUT cohorts in terms of gender and ethnicity. Police Now also happens
to recruit a high level of those who identify a5 LGBTQ+ as demonstrated through our most recent tenth cohort of
the National Graduate Leadership Programme (15Vo identify as LGBTQ+i.
Police Nowwill continue to diaw on our successes to date in this area, as well as continuing lo share with the police
service how we have been able to deliver these achievements.
To make a further contribution to improving diversity within policing leadership Police Now will continue to develop
the Frontline Leadership Programme. which is open to existing police officers that did not join the police service vla
Pollce Now, as well as alumni of our programmes.

POLICE NOW
(A company Ilmlted by guarantee)
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
PolSce Now has operated independentty slnce December 2015. having previously been incubated wlthin the HR
department of the Metropolitan Police Service. Police Now held its first Board of Trustees, meeting in December 2015
with a nominated Chair and four Trustees. In July 2016 Police Now re￿iVed charitable status and established a Ir8ding
subsidiary and company limited by guarantee, Police Now Enterprises Limited, in which it15 sole shareholder. Pollce
Now Enterprises Limited was formally dissolved on 11 June 2024. Police Now does not have shared capital or external
shareholder and is held lo account by a nominated Board of Trustees {the'Board') who are not remunerated.
As part of the governing structure, members of the Board for Police Now are both Trustees for the organisalion and
are registered on Companies House as Directors. At 3151 March 2024 Police Now had twelve appoint8d Trustees. In
additlon to being responsible for the future strategy of Police Now. Trustees are liable lo contribute a sum not
exceeding £1 in the event of th8 charity belng disbanded12
Pollce Now has made active effort5 to ensure its Board incorporate a wide range of relevant skills and experlence to
govern the future strategy of the organisation. Upon official appointment, Trustees are required to complete a varlely of
incorporatlon documents including a background check, adding details lo Companies House and the Charity
Commlssion, and documenting their personal detalls. Where required, Trustees also undergo tralning as part of their
induction, and training requlrement needs are continued to be assessed throughout their term. All Truslees must declare
any conflicts of interest lo Police Nowwhich wlll be noted accordingly. Each Trustee also meets existing Board members,
including the Chalr, and with the Chief Executive Officer (CEO) before jolning the Board, and are educated on Police
Now's mlssSon, activities, and perfomiance.
The Board has delegated responsibllity for certaln specific matters to three Board-level commitl888,'
Finance, Audit, Risk and Resource Committee: with responsibilities including approvlng proposed annual budgets,
remunerallon, policy approval, appropriate resources, the accuracy and fairness of the audit and appointment of
external auditors, risk management and details of any open legal issues.
Customer Insight, Futures and Impact Committee-. with responsibilities including programme development, worklng
wlth police forces, Impact evaluation and considering new opportunities for impact.
Equity, Diverslty and Inclusion Commiltee.. To ensure that dlversity and inclusion is a key priority across all activity
so that we are supporting pollGing by allracting, developlng and relaining the most dlverse and talented groups,
enabling us to achieve our mission of transforming communities. The group will promote, champion, and encourage
diversity, incluslon and equality In the workplace and will monitor the key areas of performance, uslng data,
experience and Innovation.
In accordance with its Articles of Associatlon, Police Now is parmitted to delegate the day-to-day management of the
Charity to a Chief Executive or other manager or managers by implementing the pollcy and strategy adopled by and
within a budgel approved by the Trustees (if applicable)J 13
For Police Now the power is delegated to the CEO who assembles a Senior Leadership Team {SLT> of diverse and
experienced professionals to ensure the effective and efficient running ofthe organisation. The CEO and Executive team
(those holding a Director role as Police Now staff), alongside the Trustees, are the key management personnel of the
organlsatlon.
P￿IE￿ NtMArthYésot Associatlon, Itam 2 ilaNIV amervjwj 14°J
2016
' P￿lee N(wArtEele3 dAs5¢datI￿, It￿ 24"f*yoltrf 14 Juty2018
10

POLICE NOW
(A company limited by guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2024
STRUCTURE. GOVERNANCE AND MANAGEMENT {contlnued)
The CEO is held accountablé at a quarterly Board meeting and regular committee meetings (at least quarterly) where
key updates on strategy, budget, policy, recruitment and programme delivery are provided. The Board receive
confidential papers in preparation of these m88tings. Full mlnutes are taken at each Board meeting.
To ansure delegated aulhorfli8s from the Board are monitored and apwopriately adhered to by the CEO and SLT,
Pollce Now has developed a varlety of policies relating lo finance, operations and human resources which govern
the daily running of the organisation-, these have been approved by the Board or Board Committees with delegated
responsibilities. These policies clearly establish decisions that are delegated to the CEO and SLT and those
declslons thal are retained by the Board, for example the strategic direction of the organisation, approval of all
expenditure exceeding £150,000 and annual departmental and organisational budgels.
Trustees of Police Now receive no remuneration for their professional input Into the organisalion, however, may be
enlltled to expenses where appropriate. Those holding a Director role as Police Now staff receive their annual salary,
a 6¢/0 employer pension contribution and prlvate medical Insurance. These benefits are In common with other
employees at different grades and wer8 benchmarked against similar charities to ensure competitiveness, fairness,
and responsible expenditure of charitable funds. The CEO approves all salaries within the organisation, whlle the
CEO salary and the overall remuneration pool is approved by the Board.
TRUSTEES. RESPONSIBILITIES STATEMENT
The Trustees {who are also dlrectors of Pollce Now for the purposes of company law) are responsible for pr8parlng
the Trustees, Report and the financlal statements in accordance with applicable law and United Kingdom Accountlng
Standards (United Kingdom Generally Accepled Accounting Practice).
Company law requlres the TNstees to prepare financial statements for each financial year. Under company law the
Trustee5 must not approve the financial statements unless they are satisfied that they giv@ a true and falr vlew of the
stale of affairs of the charitable company and the group and of th8 incomlng resources and application of resources,
Includlng the income and expenditure, ofthe charilable group for that period. In preparing these financial 5talementS,
the Trustees are required to.,
select suitable accounting pollcies and then apply them conslstently.
observe the methods and principles in the Charities SORP.
make judgments and accounting estimates that are reasonable and prudent., and
prepare the financial statements on the going concern basis unless it is Inappropriate to presume that the
charltable group will continue in operation.
The Truslees are responsible for keeplng adequate accounting records Ihat are sufficient lo show and explain Ihe
charitable company and Ihe group's transactions and dlsclose wilh reasonable accuracy al any Ilme the financlal
position of the charitable group and enable them to ensure that the financial statemenls comply wlth the Companies
Act 2006. They are also responslble for safeguarding the ass8ts of the charitable company and the group and hence
for taking reasonable steps for the prevention and detection of fraud and other irregularities.

POLICE NOW
(A company Ilmlted by guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2024
DISCLOSURE OF INFORMATION TO AUDITOR
Each of the p8rsons who are Trustees at the time when this Trustees. Report is approved has confirmed that:
so far as that Trustee is aware, there is no relevant audit information 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 to be aware of any relevant
audil information and to establish that the charitable group's auditors are aware of that informatlon.
In approving the Trustees, Report. tha Trustees are also approving the Directors, Report In their capacity as company
dlrectors.
SMALL COMPANIES NOTE
In preparing this report, the Trustees have taken advantage of the small companies, &xemptions provided by section
415A of the Companies Act 2006.
The trustees report includlng the strateglc report was approved by the Trustees on
thelr behalf by..
.3.111.1.2.oZY
and slgned on
Slr lan Powell
Trustee
Victoria Tlllbrook
Trustee
12

POUCE NOW
(A company Ilmlted by guarantee)
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF POLICE NOW
Oplnio
We have audited the financial statements of Police Now for the year ended 31 March 2024 which comprise the
Consolidated Statement of Financial Activities, the Consolidated and Company Statement of Financial Position, the
Consolidated Statement of Cash Flows and notes to the financial statements, including a summary of significant
accounting policies. The financial reporting framework that has been applied in their preparatlon is applicable law and
United Kingdom Accounting Standards, includlng Financial Reporting Standard 102 The Financial Reporting Standard
appllcable In the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, th8 financlal statements..
glve a true and fair view of the slate of the group's and of the parent charitable company's affairs as at 31 March
2024 and of the group's and parent charitable company's net movement in funds, including the income and
expendituré, for the year then ended:
have been properly prepared in accordance with United Klngdom Generally Accepted Accounting Practlce,, and
have be8n prepared In accordance with the requirements of the Companies Act 2008.
Basls for oplnlon
We conducted our audit in accordance vAth International Standards on Auditing (UK) {ISAs (UK)) and applicable law.
Our re5ponsibililies under those standards are further described in the Audilorfs responsibilities for the audit of the
financial statements section of our report, We are independent of the group in accordance with the ethical requirements
that are relevant lo our audlt of the financial statements in the UK. including the FRC'S Ethical Slandard, and we have
fulfilled our other ethical responsibillties in accordance with these requirements. We belleve that the audit evidenc8 we
have obtalned is sufficient and appropriate to provide a basls for our opinion,
Concluslons relatlng to golng concern
In audlting the financial statements, we have concluded that the Irustees, use of the going ¢onc8m basls of accounting
In the preparatlon of the financlal statements Is appropriate.
Based on the work we have performed, we have not identified any material uncertalntles relating to events or conditions
that, indlvidually or collectively, may cast Significant doubt on the group's ability to continue as a going concern for a
period of at least twelve months from when the financial statements are authori5ed for Sssue.
Our responsibilities and the responsibililies of the tfU5tees with raspect to golng concern are descrlbed in Ihe relevant
sections of this report.
Other Information
The trustees are responsible for the other infoimalion. The olher information comprises the information includ&d In the
Trustees, Annual Report. Our opinion on the financial statements does not cover the other infom)atlon and, except to
the extent olhemise explicitly stated in our report, we do not express any form of assurance Gonclusion thereon,
In connection wlth our audit of the f nancial statements, our responsibility is to read the other Information and, in doing
so, considef whether the other information is materially inconsistent with the financial statements. or our knowledge
obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencles or
apparent material misstatements, we ar8 required to determine whether there is a material mlsstatemenl in the financial
statements or a material misslatement 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 to
report in this regard.
Oplnions on other matters pres¢rlbed by the Companles Act 2006
In our opinion, based on the work undertaken in the course of the audit..
the infoimalion given in the Trustees, Annual Report {which includes the strategic report and the dlrectors, report
prepared for the purposes of company law) for the financial year for which the financlal statements are prepared is
consistent with the financial statements., and
the strategic report and the directors, report included within the Trustees, Annual Report have been prepared In
accordance with applicable legal requlrements.
13

POLICE NOW
(A company Ilmlted by guarantee
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF POLICE NOW
Matters on which we are requlred to report by exception
In the light of the knowledge and understanding of the group and the parent charitable company and its environment
obtain8d in the course of the audit, we have not identified material misstatements in the Trustees, Annual Report (which
Incorporates the strategic reFKJrt and the directors, report).
We have nothlng to report in r8spect of the following matters in relation to which the Companies Act 2006 requires us lo
report to you if, in our opinion:
adequate accounting records have not been kept by the parent charitable company., or
the parent charitable company financial statements are not in agreement with Ihe accounting records and returns.,
or
certaln dlsclosures of trustees, remuneration speclfied by law are not made,. or
we have not received all Ihe information and explanations we require for our audit
Responslbllitles of trustees for the flnanclal statement5
As explalned more fully In Ihe trustees, responsibilities statement set out on page 11, the trustees (who are also the
dlrectors of the charitable company for the purposes of Company law) are responsible for the preparation of the financial
statements and for being satisfied that they give a true and fair view, and for such Internal control as the trustees
delermlne is necessary lo enable the preparation of financlal statements th81 are free from material misstatement,
whether due to fraud or error.
In preparlng the financlal statements, the trustees are responsible for assessing the group's and the parent Gharilable
company's abllily to continue as a going concern, discloslng. as applicable, matters related lo going conc8m and using
the going concern basis of accounting unless the trustees either intend to liquidate the group or the parent charitable
company or to cease operations, or have no realistic alternative but lo do so.
Audltor's responslbllltles for the audll of the flnanclal statements
Our objectives are lo obtain reasonable assurance aboul whether Ihe financial statements as a whole are free from
materlal misstatement, whether due lo fraud or error. and lo issue an auditor's report that includes our oplnion.
Reasonable assurance is a high level of assurance but is not a guarantee that an audil conducted in accordance with
ISAS (UK) will always delect a material mlsstatement when it exists. Misstatements can arise from fraud 01 error and are
considered material if, indivldually or in the aggregate, they could reasonably be expected to influence the economic
decisions of users taken on the basis of these financlal statements.
Irregulariti8s, includlng fraud, are Inslances of non-compliance with laws and regulations. We desSgn procedures In Iln&
with our r8sponsibillties, outlined above, to detect material misslatements In respect of Irregularities, Including fraud. The
extent lo whlch our procedures are capable of detecting Irregularities. includlng fraud is detalled below:
Based on our underslandlng of the group and the environment in which it operates, we identified that the prlncipal risks
of non-compliance wilh laws and regulations related to charity and company law applicable in Eng18nd and Wales, and
we considered the extent lo which non-compliance might have a material effect on the financial Statements. We also
¢onsldered those laws and regulations that have a direct Impact on the preparation of th8 financial statements such as
the Companies Act 2006 and the Charities SORP.
14

POLICE NOW
(A company limited by guarantee)
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF POLICE NOW
We evaluated managemenys incentives and opportunities for fraudulent manipulation of the financial statements
(including the risk of override of controls) and detemiined that the principal risks were related to revenue recognilion, in
particular in relation to recording income and charitable actNities in the correct accounting period and management
override of controls. Audit procedures performed by the engagement team included..
Inspecting correspondence with regulators.
Discussions with management including consideration of known or suspected instances of non-compliance with
laws and regulation and fraud.
Reviewing the controls and procedures of the charity relevant to the preparation of the financial statements 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 detect irregularities.
Identifying and testing journals. and
Challenging assumptions and judgements made by management in their critical accounting estimates.
Because of the Inhe￿nt limitations of an audit. there is a risk that we will not detect all irregularities, including those
leading to a material misstatement in the financial statements or non-compliance with regulation. This rlsk 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 to become aware of instances of non-compliance. The risk is also greater regarding
irregularities occurring due to 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 statements Is located on the Financial Reporting
Council's website at.. www.frc.or
.uklauditorsres
sibilities. This description forms part of our audilorfs report.
Use of our report
This report is made solely to 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 state to the charitable company's
members those matters we are required to stale lo them in an Auditorfs report and for no other purpose. To the fullest
extenl permilled by law, we do not accept or assume responsibility to anyone other than the charitable Gompany and the
charltable company's members. as a body, for our audit work, for this report. or for Ihe opinions we have formed.
Lee Stokes (Senlor Statutory Audltor
10 Queen Street Place
for and on behalf of Hay5Mac LLP, Statutory Audltor
London
EC4R 1AG
311212024
Date: ...
15

POLICE NOW
(A company limited by guarantee
CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES
(Incorporating the Group Income and Expenditure Account)
for the year ended 31 March 2024
Unrestrlcted funds
Notes
Total
2024
Total
2023
Income from:
Donations, grants and legacies
Charitable activities
Investments
other income
5,103,000
5,316.172
47,845
7,000,000
5,611.280
139
3,310
Total income
10,467,017 12,614,729
Expenditure on".
Charitable activities
recrultment
training and leadership development
5,056,232
7,712,578
4,634,044
7,996,845
Total expendlture
12,768,810 12,630,889
Net expendlture I net movement in fund8
10
(2,301,793)
(16,160)
TOTAL FUNDS AT 1 APRIL 2023
10,807,983 10,824,143
TOTAL FUNDS AT 31 MARCH 2024
8,506,190 10,807.983
The consolldated statement of financial activities has been prepared on the basis that all income and expenditure
derive from contlnuing activities.
The notes on pages 20 to 30 form part of these financial statements.
16

POLICE NOW
{A company Ilmited by guarantee)
Company Registered Number 09922205
Charlty Registered Number 1168427
CONSOLIDATED STATEMENT OF FINANCIAL POSITION
at 31 March 2024
2024
2023
Note
FIXED ASSETS
Tangible asset5
13
40.517
38,373
CURRENT ASSETS
Debtor5
Cash at bank and in hand
14
2.756,948
11,418,638
2,232,170
11,434,260
14,173,586
13,666,430
CREDITORS: Amounts falllng due wlthln one year
15
(5,707,914)
(2,896,820)
NET CURRENT ASSETS
8,465,672
10,769,610
NET ASSETS
16
8,506,189
10.807,983
CHARITY FUNDS
Unrestricted funds
8,506,189
10,807,983
TOTAL FUNDS
8.506,189
10,807,983
The financial statements were approved and authorised for issue by the board of Trustees on
signed on its behalf by:
and
Slr lan Powell
Trustee
Victoria Tillbrook
Trustee
The notes on pages 20 to 30 form part of these financial statements.
17

POUCE NOW
(A company limited by guarantee)
Company Reglstered Number 09922205
Charity Reglstered Number 1168427
COMPANY STATEMENT OF FINANCIAL POSITION
at 31 March 2024
2024
2023
Note
FIXED ASSETS
Tangible assets
Investments
13
40,517
33,373
40.517
38,374
CURRENT ASSETS
Debtors
Cash al bank and in hand
14
2,756,949
11,416,638
2,232,189
11,434,260
14,173,587
13,688,429
CREDITORS: Amounts falllng due wlthln one year
15
(5,707,914)
(2,896,820)
NET CURRENT ASSETS
8,465,673
10,769,609
NET ASSETS
16
8,506,190
10,807,983
CHARITY FUNDS
Unrestrlcted funds
8,506,190
10,807,983
TOTAL FUNDS
8.506,190
10,807,983
Police Now has taken advantage of the exemption under section 408 of the Companies Act 2006 and had not prepared
a separate Statement of Financlal Acuvities for the charity.
The financial statements were approved and authorised for issue by the board of Trustees on
slgned on its behalf by..
and
Sir lan Powell
Trustee
Ifictoria Tillbrook
Trustee
The notes on pages 2010 30 form part of these financial statements.
18

POLICE NOW
(A company limlted by guarantee
CONSOLIDATED STATEMENTOF CASH FLOWS
for the year ended 31 March 2024
2024
2023
Note
Net cash provlded byl(used In) operatlng
actlvlties
(36,810)
962,510
Cash flows from Investlng actlvilles:
Interest from investments
Purchase of tangible fixed assets
47,845
(28,657)
139
(33,3301
Net cash provlded byllused In) Investlng
actlvltles
19,188
(33,191)
Change in cash and cash equivalents in the
reporting period
<17,622)
929,319
Cash and cash equivalents at the beglnnlng of
the year
11,434,280
10,504,941
Cash and cash equivalents at the end of the
year
11,416,638
11,434,260
A: Reconclllatlon of net movement In funds to net cash flow from operating actlvltles
2024
2023
Net expendSture
Depreciation charge
Interest from Investments
(Increase)Idecrease in debtors
Increasel{decrease) in creditors
(2,301,793)
26,513
{47,845)
(524,779)
2,811,094
(16,160)
17.017
(1391
1,497,418
(535,6261
Net cash used In operatlng actlvStSes
(36,810)
962,510
B: Analysls of changes In net debt
At31
March Cash flows
2023
At31
March
2024
Cash
11,434,260
(17,622)
11,416,638
19

POUCE NOW
(A company Ilmlted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2024
GENERAL INFORMATION
Police Now is a charitable company limited by guarantee, incorporated on the 18 December 2014 and reglster8d
in the United Kingdom under the Companies Act 2006 and Charities Act 2011 (company no. 09922205, Charity
no. 1168427). The address of the registered office is given within the Reference and Administrative Details page.
The company Is a charitable company limited by guarantee. The members of the company are the Truslees
named on page 1. In Ihe event of the company being wound up, the liability in respect of the guarantee is limited
to £1 per member of the company.
The natura of the company's operations and its principal activities are set out in the Trustees, Report on pag8 1.
ACCOUNTING POLICIES
2.1 Basls of preparatlon of flnancial statements
The financial statements have been prepared in accordance with Accounting and Reporting by Charilles.-
Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effeclive 1 January 20191-
Icharltles SORP 2nd editlon {FRS 102)), the Financial Reportlng Standard appllcable in the UK and Republic of
Ireland (FRS 102). the Companies Act 2006 and the Charities Act 2011.
Pollce Now rneels the definition of a public benefit entity under FRS 102:
The financial statements are presented In pounds sterllng (GBPI, being the funcllonal currency of the group. and
are rounded lo the nearest pound.
Assets and liabilities are inltially recognised at historical cost or transaction value unless Othe￿¢Se stated In the
relevant accounllng policy. The accounting policies have been applied consistently throughout the financlal
5talemenl8 in both the current year and the prior year.
The preparallon of financial statements in compliance with FRS 102 requires the use of certain critical accounting
estlmates. It also requlres managementto exercisejudgement in applying the Charity's accounting policies. These
are detailed in note 3.
The following accountSng policies have been applied:
2.2 Basis of consolldatlon
The Statement of Financial Actlvities (SOFA) and Statement of Flnanclal Position consolidate the financlal
statements of the company and ils subsidiary undertaking. The results of the subsidiary are consolidated on a
line-by-llne basis.
No separate SOFA has been presented for the company alone as permilted by sectlon 408 ofthe Companies Act
2006.
2.3 Charitable parent company disclosure exemptions
In preparing the separate financial stalemenls of the charitable parent company, advantage has been taken of Ihe
following disclosure exemptions available to qualifying entities-
No cash flow statement or net debt recon¢illation has been presented for the charitable parent Gompany.,
and
No disclosure 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

POUCE NOW
(A company limlted by guarantee
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2024
2.4 Going concern
Th8 Trustees reviewed Police Now's accounts in August 2024. as part of their regular assessmenl, as well as its
principal risks, financial and otherwise. At that time. they were satisfied that there is no tnaterial uncertainty Ihat
would cast doubt on the charity's ability to continue as a going concern. Police Now has suff icient resources to
conlSnue operating for the foreseeable future and accounts have been prepared in the knowledge that Police Now
is a financially viable organisation.
The effect of uncertainties including force demand, Homa Office funding and cost changes has been assessed by
the Truslees. reviewing Police Now's ongoing activity. its forecasts, and risks to ensure the organisalion remains
financially viable. With regards lo the next 12 months. the most significanl area to be monitored closely by the
direclors is securing Home Office funding for 2025126 and Confirming contracts with Police Forces for 2025 NGLP
programme. The Truste85 will continue to monltor this closely.
As Pollce Now receives Home Office funding and Pollce Force Fees In advance of programme delivery, Police
Now has sufficient reserves to deliver contractual obligations and the Trustees therefore Gonclude there Ss no
material uncertainty to going concern.
An updated financial forecast was prepared in November 2024 to assess the impact of change8 in force demand.
The Trustees have a reasonable expectatlon that Pollce Now has adequate resources to contlnue In operatlonal
existence for the foreseeable future. The entity therefore continues to adopt the going concern basis in preparing
its flnanclal slatemenls.
2.5 Fund accountlng
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance
of th8 g8neral objectives of the company and which have not been designated for other purp0888.
Restricted funds are donations received, or income arising there from, which are spe¢ifiG for the purpose set out
by the donor. The cost of administering such funds is charged against the specific fund.
21

POLICE NOW
(A company Ilmlted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2024
2.6 Income
All income is recognised once the company has entitlement to the income, it is probable that the income will be
received, and the amount of income receivable can be measured reliably.
Grants from governments and other agencies which are awarded in respect of core funding are included as
incorne from donations in the period in which they are received and receivable, unless any performance related
conditions are attached to the grant.
Income from charitable activities relates to fees received from police forces for providlng graduate recruitment and
trainlng programme8.
Donated services or facilities are recognised when the company has control over the item, any conditions
associated with the donated item have been met, the receipt of economic benefit from the use of the company of
the item is probab16 and that economic benefit can be measured reliably. General volunteer lime is not reGogni5ed.
On receipt, donated professional services and donated facilities are recognised on the basls of the value of Ihe
giftto the company, which is the amount the company would have been willlng to pay lo obtain servlces orfacllities
of equivalent economic benefit on the open market,. a corresponding amount Is then recognised in expenditure In
the period of receipt.
2.7 Exp8ndlture
Expenditure is recognlsed once there is a legal or construclive obligation to transfer economic benefit to a third
party, It Is probable that a transfer of economic benefits will be required in settlement and the amount of the
obligatlon can be measured reliably. Expenditure is classified by activity. The cosls of each activity are made up
of the total of dlrect costs and shared costs. including support costs involved In undertaklng each activity. Oirect
costs attributable to a single activity are allocated directly to that activity. Shared costs whlch contrlbut6 to more
than one actSvlty and support costs whlch are not attribulable to a single activity are apportioned between those
acliviti8s on a basis consistent with the use of resources. Central staff costs are allocated on the basis of lime
Spent, and depreciation charges allocated on the portlon of the asset's use,
Support costs are those costs Incurred directly in support of expenditure on the objecls of the company.
Governanc8 Costs are those Incurred In connection with administration of the company and compliance wllh
constitullonal and slatulory requirements.
Expendlture on ralsing funds are costs incurred in attracts'ng voluntary income, and those incurred In tradlng
activities that raise funds.
Charitable aclivlties and governance costs are costs incurred on the company's educational operatlons, InGludlng
support ¢os15 and costs relating lo the governance of Ihe company apportioned to charitable aclivilies.
2.8 1 nterest reGeivable
Interest on funds held on deposit is included when receivable and the amount can be measured rellably by the
company: this Is normally UFX)n notification of the interest paid or payable by the Bank.
2.9 Penslons
Police Now operates a defined contributlon pension scheme for its employees. A defined contribution plan Is a
pension plan under which the Charity pays fixed contributions into a separate entity. Once the contributions have
been pald the company has no fijrther payment obligations. The contributions are recognised as an expense in
the consolidated stalement of financial activities when they fall due. Amounls not paid are shown in accruals as a
Ilability In the balance sheet. The assets of the plan are held separately from the Charity in indepandently
administered funds.
22

POLICE NOW
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2024
2.10 Operatlng leases
Rents payable under operating leases are charged to the Statement of Financial Activitles as incurred over the
lease lefm.
2.11 Tanglble flxed assets and depre¢Satlon
All assets costing more than £1,000 are capitalised.
A review for impairment of a fixed asset is carried oul if events or changes in circumstances Indlcate that the
carrying value of any fixed asset may nol be recoverable. Shortfalls be￿een the carrying value of fixed assets
and their recoverable amounts are recognised as impairments. Impairment tosses are recognlsed In the Statement
of Financial Activities.
Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment. Depreciallon 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 bases:
Fixtures and fittings
Office equipment
So￿are
20•k slraight line
200A stralght tine
330A straight line
2.12 Investment In subsldlarles
The investment in the trading subsldiary is stat8d at C05t.
2.13 Debtors
Debtors are recogn15ed initially at fair value. Subsequent to initlal recognition they are measured at
amortised cosl uslng the effective Interest method, less any Smpalrment tosses,
2.14 Cash at bank and In hand
Cash and cash equivalents consist of cash on hand and balances with banks, and investments in money markel
instruments which are readily convertible, being those wilh original maturities of three months or less.
2.15 Credltors
Creditors are recognised inltlalSy al fair value. Subsequent to initial recognition they are measur8d at amortised
cost using Ihe effective interest method.
2.16 Flnanclal Instruments
The company only has financlal assets and finanGial liabilities of a kind that qualify as basic financial instruments.
Basic flnancial instruments are initially recognised at Ifansaclion value and subsequently measured al their
settlement value with the exception of bank loans which are subsequently measured at amortised cost Using the
effective interest method.
2.17 Distrlbuted profits under glft ald
Taxable profits transferred lo Ihe parent entity. Police Now, a registered charlty, are recognised as distributions
from the subsidiary, Police Now Enlerprises, when the company has made an iirevocable commitment to the
parent to pay the taxable profils that is, in the year in which the final amounts are agreed, communicated and
Subsequently paid to the parent.
23

POLICE NOW
(A company limltèd by guarantee
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2024
Critical accounting estlmates and areas ofjudgement
In preparing Ihe financial stalemenls, management is requlred to make estimates and assumptions which affect
reported income, expenses, assets. liabilities and disclosure of contingent assets and liabilities. Use of available
information and applicalion of judgements are inherent in the formation of estimates, together wlth past experience
and expectations of fulure events that are believed to be reasonable under the clrcumstances. Actual results in
the future could differ from such estimates. Management do not consider there to b8 any material accounting
estimales or judgements that need disclosure in these flnancial statements.
INCOME FROM DONATIONS, GRANTS, AND LEGACIES
2024
2023
Grants
Legacies
5,000,000 7,000,000
103,000
5,103,000 7,000,000
INCOME FROM CHARITABLE ACTIVITIES
2024
2023
Police Force Fees
5,318.172
5,811,280
INVESTMENT INCOME
2024
2023
Interest receivable
47,845
139
OTHER INCOME
2024
2023
Management charge
3,310
The management charge was income received by Police Now Enlerprises from Pollce Now for seNices
rendered. As Police Now Enterprises was domiant throughout 2023124 there is no corresponding charge in
these accounts for the current period.
24

POLICE NOW
(A company limited by guarantee
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2024
ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES
Support
Costs
Staff costs
Dlrect costs
2024
2023
Programm8 recruitment
Programme training and leadership
develcpment
1.416.470
2,321.191 1.318.571
5,056,232 4,634,044
2,554.948
2,883,365 2.274.265 7,712,578 7,996,845
3,971,418
5,204,556 3,592,836 12,788,810 12,630,889
Dlrect
costs
Support
costs
staff costs
2023
Programme recruitment
Programme Iraining and leadership developm8nt
1.176,779 2,122,397 1.334,888 4,634,044
2,416,408 3,276,081
2,302,376 7,996,845
3,593,187 5,400,458 3,637,244 12,630,889
ANALYSIS OF SUPPORT
COSTS
2024
2023
Wages and salaries
Tralnlng
Rent
IT and telecom cost5
Other office costs
Depreciation and amortisatlon
Consultancy
Legal and tax fees
ReGwitment
Governanc8
Olher support Costs
2.401,950 2,308,619
25,297
46,952
419,675
420,000
153,407
163,275
30,502
43,338
23,066
16,833
99,494
132,885
38,545
9,287
25,039
96,915
24,205
23,527
351,656
375,613
3,592,836 3,637,244
Governance costs conslst of the
following..
Auditors, remuneration for audit
other auditor costs
Legal and professlonal
17,900
3,500
2,805
16,300
4,850
2,377
24,205
23,527
25

POLICE NOW
(A company Ilmited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2024
10. NET MOVEMENT IN FUNDS
2024
2023
This Is slated after charging=
Audltors, remuneration,. audil
Auditors, remuneration.. non-audil fees
Depreciation
17,900
3,500
23,066
16,300
4,850
16,833
11. STAFF COSTS
2024
2023
Wages and salaries
Social security costs
Other p&nsion costs
5,466,054 5,048,032
592,797
561,640
314,517
292,134
6.373,368 5,901,806
The average monthly number of employees during the period for the group was as follows..
2024
Number
2023
Number
Employees
115
117
The number of employees whose remuneration for the year fell within the following bands was:
2024
Number
2023
Number
£60,00010 £69,999
£70,000 to £79,999
£80,00010 £89,999
£90,000 to £99,999
£100,00010 £109,999
£110,000 to £119,999
£120,000 to £129,999
£130.000 to £139,999
Tolal remunerallon of key management personnel
£597,703 £532,847
No remuneration was pald during Ihe period to any member of the Board of Trustees (2023: £Nil).
No trustees, expenses have been incurred (2023: none).
26

POUCE NOW
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2024
12. NET INCOME FROM TRADING ACTIVITIES OF SUBSIDIARY
Subsidiary name
Company registration number
Basis of control
Equity shareholding %
Police Now Enterprises Llmited
09922465
Ordinary shares
100%
2024
2023
Turnover
Admlnistrative exp8nditure
3,310
(3,310)
Profit on ordlnary activities after taxation
Profil distributlon to parent charity
Total assets as al 31 March
Reserves
The subsidiary company was dissolved on 11 June 2024.
13. TANGIBLE FIXED ASSETS
Group
IT
equipment
and
software
Flxtures
and
Offlce
flttlngs equlpment
Total
Cost:
Al 1 April 2023
Additlons
20,452
55,820
129.301
28,657
205,573
28,657
At 31 March 2024
20,452
55.820
157,958
234,230
Depreclatlon..
At 1 Aprll 2023
Charge for Ihe year
20,452
55,820
90,928
167,200
At 31 March 2024
20,452
55,820
117,441
193,713
Net book value:
At 31 March 2024
40,517
40,517
Al 1 April 2023
38,373
38,373
27

POLICE NOW
IA company Ilmlted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2024
13. TANGIBLE FIXED ASSETS (cont)
Company
IT
equipment
and
software
Flxtures
and
Offlce
flttlngs equlpment
Total
Cost:
At 1 April 2023
Additions
20,452
55,820
90,361
166,633
Al 31 March 2024
20,452
55,820
119,018
195,290
Depreciatlon:
At 1 Aprll 2023
Charg8 for the year
20,452
55.820
51,988
128,260
At 31 March 2024
20,452
55,820
78,501
154,773
Net book value:
Al 31 March 2024
40,517
40,517
At 1 April 2023
38,373
38,373
14. DEBTORS
Group
2024
Company
2024
2023
2023
Trade debtors
Other debtors
Prepayments and accrued
income
2,433,374
73,223
1.420.187
71,145
2,433,374
73,222
1,420,187
71,144
250,352
740.838
250,352
740,838
2,756,949
2,232,170
2,756,948
2,232,169
28

POLICE NOW
(A company limited by guarantse)
NOTES TO THE FINANCIAL STATEMENTS
For th8 year ended 31 March 2024
CREDITORS: amounts falling due
15. wlthln one ygar
Group
Company
2024
2023
2024
2023
Trade creditors
other taxes and soci81 security
VAT payable
other credltors
Accruals and deferred income
1.126,890
362,144
149,899
158,017
733,652
43,989
84,667
70.940
3.612,806 2,261.730
1,126,890
382,144
149,899
158,017
733,652
43,989
84,667
70,940
3,812,808 2,261,730
5,707,914 2,896,820
5,707,914 2,8g6,820
16. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Total
2024
Total
2023
Group
Fixed assels
Current assets
Currenl liabilities
40,517
38,373
14,173,587 13,666,430
(5,707,914) {2,896,820)
8,506,190 10,807,983
Company
Fixed assets
Current assets
Current liabilities
40,517
38,374
14.173,586 13,666,429
(5,707,914) (2,896,820)
8,506,189 10,807,983
29

POLICE NOW
(A company Ilmlted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2024
17. Flnanclal commltments
At 31 March 2024 the group and the Charity had comrnÉtments to make future minimum lease paymenls under
non-cancellable operating leases as follows:
Land & bulldlngs
2024
2023
Not later than one year
Between one and five years
421,260
3,780
421,260
425,040
425,040
846,300
18. Related party transactlons
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 S8rvice.
Loulsa Rolfe is an Assislant Commissioner in th8 Metropolitan Police Service.
Rhammel Affllck Is a Special Sergeant in the Metropolltan Police Service.
Lara Tyrell-Moor8 r88igned on 17 August 2023 and is a Detective Constable in Devon and Cornwall Police.
Amella Tanner appointed 17 August 2023 and rasigned 15 March 2024 was a Detective Inspector in Thames
Valley Police. She is currently on a two-year secondment to Police Now as Head of the National Detecllve
Programme.
During the year the Charlty received glft aid of £Nil {2023.' £NII) from ils wholly owned subsidiary, Police Now
EnlerprSses Limited. At the year end the Charity was owed £Nil12023'. £Nil) by Pollce Now Enterprises Ilmlted.
Pollce Now Enterprises Limited was formally dissolved on 11 June 2024.
30