Care of Police Survivors
Charity Number: 1170760 (England and Wales) Charity Number: SC049046 (Scotland)
Care of Police Survivors
(Charitable Incorporated Organisation)
Trustees Report and Financial Statements Year ended 31 December 2020
Care of Police Survivors
| Contents | |
|---|---|
| Page | |
| Legal and Administrative Information | 2 |
| Trustees’ Report | 3-10 |
| Independent Examiner’s Report | 11 |
| Statement of Financial Activities | 12 |
| Balance Sheet | 13 |
| Statement of Cash Flows | 14 |
| Notes to Financial Statements | 15-22 |
1
Care of Police Survivors
Legal and Administrative Information
| Charity number: | 1170760 (England and Wales) and 1101478 (England and Wales) |
|---|---|
| SC049046 (Scotland) | |
| Business address: | 1stFloor |
| Victoria House | |
| Cygnet Drive | |
| Tamworth | |
| Staffordshire, B79 7RU | |
| Trustees: | Robert Atkin MBE |
| Simon Cole QPM | |
| Sir Peter Fahy | |
| Gary Lawrie | |
| Annabel Poate-Joyner | |
| Don Speakman | |
| Stuart Turner | |
| Trevor Woodward | |
| Gill Marshall | |
| John Cook | |
| Chief Executive Officer: | Tim Buckley |
| Independent Examiners: | Wenn Townsend |
| 30 St Giles’ | |
| Oxford | |
| OX1 3LE | |
| Bankers: | CAF Bank Limited |
| 25 Kings Hill Avenue | |
| Kings Hill, | |
| West Malling, | |
| Kent ME19 4JQ |
2
Care of Police Survivors
Report of the Trustees
OVERVIEW
The Trustees present their annual report together with the financial statements of Care of Police Survivors for the year ended 31 December 2020. The Trustees confirm that the Annual Report and financial statements of the charity comply with the current statutory requirements, the requirements of the charity’s governing documents and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
Structure, governance and management
The charity is registered as a Charitable Incorporated Organisation (Number 1170760, registered on 14 December 2016) in England and Wales, and as a cross-border charity (Number SC049046) in Scotland.
The charity is led by a Board of Trustees. At 31/12/2020, there were 10 Trustees on the Board. Trustees are appointed by the Board with regard to the applicant's knowledge and skills, and how these relate to the needs of the Board in providing effective governance and development of the organisation. The Board continued to develop and adjust throughout the year to establish appropriate membership ratios between police, survivor and independent Trustees.
Trustees are recruited to the board after a retirement or term is complete or when a skills audit of the board indicate that particular knowledge or experience is required. Trustees are recruited in a number of ways depending on whether they are police, survivor or independent Trustees.
The board of Trustees meet four times a year and is responsible for the strategic direction and overall governance of the charity. Day-to-day decisions are delegated to the chief executive officer and through him to the paid operational team. Additionally, given the complexity of the beneficiary group, there is also an eligibility sub-committee of the board to adjudicate and decide on matters relating to eligibility to receive COPS benefits.
The chief executive officer is responsible for delivering the strategic aims of the charity.
The charity continues to run as a CIO, having transferred the assets in 2017 from the original Trust. However, the Trust continues to exist in England and Wales because historic agreements and transactions reference its number. Once such agreements expire the Trust will be wound up.
The paid staff team works alongside a committee of volunteers (109 individuals at 31/12/2020).
The major risks to which the charity is exposed, as identified by the trustees, have been reviewed and systems or procedures have been established to manage those risks.
Key management personnel remuneration
The Trustees consider the board of Trustees, the chief executive and the senior financial controller as comprising the key management personnel of the charity in charge of directing and controlling the charity and running and operating the charity on a day-to-day basis. All trustees give their time freely and no trustee remuneration was paid in the year. Details of trustee expenses and related party transactions are disclosed in notes 12 and 15 to the accounts.
Trustees are required to disclose all relevant interests and register them with the chief executive and in accordance with the charity’s policy, withdraw from decisions where a conflict of interest arise.
3
Care of Police Survivors
Report of the Trustees (continued)
The CEO’s salary is considered on an annual basis by the Trustees. Together with all members of staff the CEO is a part-time role. The Trustees also decide on any annual percentage increase in salaries, this is applied to the CEO and all members of staff equally.
Purpose, Objectives and activities
The charity exists to provide support for families of police officers who have died on duty and help improve their lives.
This support is primarily in the shape of peer support through organised events, personal contact and friendship and a shared understanding of the circumstances in which survivor families find themselves.
The charity also provides access to, and funding for, specialist care and counselling when required.
By promoting and fostering successful peer-support opportunities and on-going relationships Care of Police Survivors provides public benefit by helping beneficiaries improve quality of life through increased sense of belonging and inclusion. This in turn improves quality of life and the ability to cope with the profound loss of a loved family member.
The specialist, professional, care – whether it be counselling or other interventions – have tangible benefits for the individuals concerned, their immediate families and their wider communities.
While the benefit is primarily felt by the immediate beneficiaries of COPS there is an extended benefit to individuals and organisations that have incidental involvement with the families.
Additionally, the benefit extends to improving individual and family function with increased selfawareness and strength.
All decisions about the charity’s activities – from what events will be run through to who should be engaged with the charity are taken through the lens of “is this going to improve survivor’s wellbeing?”, and “how will this help develop survivor peer support.”
The trustees have regard to the Charity Commission’s guidance on public benefit.
Activities aims
The principal focus is on creating environments and moments that allow survivors to foster and develop their own peer support networks. However, we recognise that while peer support is very powerful it also needs to be managed, to this end we are developing peer-support training activities to ensure real benefit is being felt by those taking part in our events.
Enabling peer-support success ensures COPS furthers its legal purpose of providing support to the survivor members of families where an officer has died on duty.
Our success is measured both anecdotally, through regular conversations with beneficiaries and through biannual survivor surveys.
4
Care of Police Survivors
Report of the Trustees (continued)
REVIEW OF ACTIVITIES
COVID-19 impact and reaction
The year was obviously dominated by the outbreak of the COVID-19 pandemic and the subsequent impact on day-to-day life. This had a profound effect on the charity’s activities and the ability to bring survivors together at physical events.
However, despite the devastating effect on daily life the charity was able to rise to the challenge, operating remotely, running virtual events, developing on-line opportunities for survivors to connect and increasing communications with beneficiaries.
The trustees agreed at the first meeting of the year, which coincided with the first national lockdown, the family of any officer that died from the virus, where there was a chance the officer had caught the disease while on duty, would be deemed a death on duty and eligible for COPS support.
During the year 12 officers died on duty including five from COVID and we started supporting 44 new survivors – including some legacy survivors, whose officers had died in previous years.
Annual Survivors Weekend and Service of Remembrance
Normally this is a much-anticipated highlight of the COPS year for survivors, trustees, and staff. However, when it was clear it would have to be cancelled due to Government restrictions the charity made plans to organise a special tribute virtual memory wall – a video showing all COPS survivors’ officers, their force name and the date they died.
Additionally, peer-support Zoom calls were organised to enable peer groups, that would normally meet, mix and reinforce their support for each other at the weekend could do so online, again via Zoom. All these meetings were also available to survivors without an internet connection via a telephone.
Our annual survivor weekend is normally the highlight of the calendar for survivors and while this year proved very challenging the positive response to the virtual memory wall means it will continue to be part of the weekend in future years.
Peer support activities and peer support weekends
Regular peers support weekends fall into two categories – relationship specific and themed.
With all our physical peers support weekends cancelled the charity decided to focus on themed weekends – this allowed for the greatest number of individuals to benefit from a particular event – and developed a series of online events and shows that survivors could join, followed by a chance to chat and catch up.
Take up of virtual events was initially slow, however as the year progressed this picked up and was topped with two December events, a festive garland making afternoon and a Christmas quiz hosted by the charity’s patron Lady Stewart, Penny Lancaster. Both these events were exceptionally well attended with more than 60 survivor families represented across the two dates.
Additional virtual peer-support events we ran included: a magic show; a Halloween party for younger survivors; a pet show and further relationship group survivor Zoom calls.
A survivor-only online portal was launched on the COPS website. This is a secure area that survivors can use to book themselves onto events, self-refer to counselling services, book a connect with COPS get-together and find other survivors by geographical or relationship search.
The portal has been warmly welcomed by the survivors who have signed up and will continue to grow in value as more individuals join.
5
Care of Police Survivors
Report of the Trustees (continued)
Professional support
We have continued our relationships with Red Arc and Winston’s Wish who deliver personal counselling and support services to survivors. During 2020 Red Arc and Winston’s Wish provided bereavement and other support for 12 families.
As with all other services of this type the work of these organisations went online with only the most extreme cases requiring any face-to-face meetings with counsellors.
Red Arc provides personal nurse advisors available to guide individuals and families through challenging situations. As well as providing a listening ear for as long as is required by the beneficiary, Personal Nurse Advisors are able to make recommendations and referrals for other support services, such as specialist counselling, physiotherapy or other professional support services. Red Arc’s services are already available to families with financial policies from certain providers, such as Police Mutual. Our partnership ensures that all families have equal opportunity to access these valuable services.
Winston’s Wish is a charity specialising in child bereavement support. Through a range of channels, including online resources, telephone support and structured face to face counselling the charity helps children and families come to terms with their bereavement. Winston’s Wish services are already available to families of officers who have lost their lives in violent and criminal circumstances. Our partnership ensures equal opportunity for all COPS families to access this support.
The Trustees are continuing to review and develop opportunities for extending our professional support services and other activities to bring survivors together.
Other support
When charity co-founder, Jim McNulty died he left a legacy within COPS to provide driving lessons for the children of officers that have died on duty. Five young survivors benefitted from funded driving lessons.
Keeping in touch
The value placed on ongoing and regular communications from the charity by survivors is notably high. By remaining in touch, survivors feel a valued part of the police family. In 2020 we maintained and increased our very active and visible communications programme across all media platforms. We launched a weekly email newsletter, posted to those survivors who are not online, to keep everyone informed of what was happening, highlighting fundraisers and promoting online events survivors could join.
Additionally, we telephoned all survivors twice – once at the start of the national lockdown and once towards the end of the year – to catch up with individuals and check they were coping with the restrictions. These calls were gratefully received.
Finally, we also posted all survivors hand sanitizers, both at the start of lockdown and then at Christmas.
Fundraising
We started the year well with the first COPS Winter Ball at the National Memorial Arboretum. This black-tie event raised £34,755. The event was hosted by our patron and raised significant sponsorship allowing all proceeds to come to COPS. This was the last physical fundraising event before lockdown.
COPS is extraordinarily fortunate to have a dedicated and committed base of fundraisers from across the police family and beyond. Their dedication and commitment meant that when physical events were cancelled, they turned to virtual options and continued to raise money for the charity.
6
Care of Police Survivors
Report of the Trustees (continued)
While our income was down 27% on the previous year our fundraisers and supporters still managed to bring in £416,619 in 2020.
Such is the commitment and generosity of our fundraisers that we do not at present need to actively seek the financial support of the general public. We do, however, experience an uplift in donations from the public when an officer loses their life in a high-profile incident.
The trustees are very grateful to all of our generous donors, in particular the following individuals and organisations: UK Police Unity Tour and Light the Lakes, which both managed to salvage something from their events with virtual replacements; COPS 30 Miler; Lockup Lock-in; Blue Knights; London2Paris bike ride; Police Mutual and UK COPS Humour.
JustGiving continues to be our biggest source of income, used by fundraisers raising money by taking part in a variety of activities in support of COPS. We are still seeing a good amount of interest in Facebook Giving which will be incorporated in future fundraising campaigns along with the development of the 30p Scheme and Payroll Giving in 2021.
7
Care of Police Survivors
Report of the Trustees (continued)
FINANCIAL REVIEW
Income and expenditure
The principal fundraiser continued to be the Police Unity Tour that took place virtually in 2020 and raised £96,440 (2019: £194,520). Annual donations from UK Police Forces were particularly significant in 2020, contributing £100,000. Total income from Donations and Legacies was £354,017 in 2020.
Whilst we were unable to hold our Annual Survivor Weekend and Annual Service of Remembrance at the National Memorial Arboretum in 2020 we provided alternative Peer-Support opportunities and increased our level of Survivor Engagement. Expenditure on these activities including a new survivor portal was £199,014.
Reserves Policy
Reserves are needed to bridge the gap between the spending and receiving of income and to cover unplanned emergency repairs and other expenditure. The Trustees consider that the ideal level of free reserves in unrestricted funds at 31[st] December 2020 would be £200,000.
The Trustees believe that given the nature of the support from Care of Police Survivors – creating events and opportunities for survivors to connect – it is essential that a full year of activities can be accommodated by the charity in the event of a catastrophic financial failure. £200,000 allows for such a timetable of events while running down the charity.
The balance held as unrestricted funds at 31 December 2020 was £818,770. An amount of £400,000 has been designated as at 31 December 2020 for the purchase of a respite house for the use of survivors. The total free reserves after allowing for designated funds and tangible fixed assets are £407,543.
Principle financial risks for COPS going forward remains the reliance on the Police Unity Tour (PUT) for fundraising. However, this is mitigated by the inclusion of at least one PUT lead organiser and founder being on the board of Trustees of COPS.
Further amelioration of this includes a plan to develop additional income streams in the future including helping to develop other key fundraising events and sourcing funds through grants and trusts.
8
Care of Police Survivors
Report of the Trustees (continued)
FUTURE DEVELOPMENTS
The biggest single development for the charity in the next year, which was postponed from 2020, will be the purchase of a respite house for use by survivors.
This will be a cash purchase and will provide another form of support and help to survivors – it is planned to be large enough that more than one family can potentially stay at a time to include further peer support activity.
Additional developments include:
-
Increase in the number of survivor weekends with an additional Christmas weekend in December.
-
Development of a plan to engage with more front-line officers.
-
Further development of the internet-based survivor portal to provide peer-to-peer support online to those who either don’t want to, or find it difficult to, engage with the charity physically.
9
Care of Police Survivors
Report of the Trustees (continued)
Trustees' responsibilities in relation to the financial statements
The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for the period. In preparing the financial statements, the trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles of the Charities SORP;
-
make judgements and estimates that are reasonable and prudent;
-
state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements.
Approved by the Trustees on 11/06/2021 and signed on their behalf by:
Sir Peter Fahy
Chair of the Trustees
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Care of Police Survivors
Independent Examiner’s Report
Independent Examiner's Report to the Trustees of Care of Police Survivors
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31[st] December 2020 which are set out on pages 12 to 22.
Responsibilities and basis of report
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 and of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the Accounts Regulations (Scotland) does not apply. I report in respect of my examination of the charity’s accounts carried out under section 145 of the Charities Act 2011 and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Independent examiner's statement
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011 and with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 and with Regulation 8 of the 2006 Accounts Regulations (Scotland) other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Andrew Rodzynski FCA Wenn Townsend Chartered Accountants Oxford
……………………. 2021
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Care of Police Survivors
Statement of financial activities For the year ended 31 December 2020
| Note Income from: Donations and legacies 2 Other trading activities 3 Investments 4 Total Income Expenditure on: Costs of raising funds 5 Charitable Activities 7 Total Expenditure Net Income/Expenditure Transfers between funds Net Movement in Funds Reconciliation of Funds Total funds brought forward Total funds carried forward |
Unrestricted Funds Restricted funds Total Total 2019 2020 £ £ £ £ 354.017 - 354,017 520,569 62,165 - 62,165 47,381 437 - 437 875 |
|---|---|
| 416,619 - 416,619 568,825 |
|
| 73,739 - 73,739 82,626 235,766 - 235,766 379,259 309,505 - 309,505 461,885 |
|
| 107,114 - 107,114 106,940 107,114 - 107,114 106,940 711,656 - 711,656 604,716 |
|
| 818,770 - 818,770 711,656 |
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Care of Police Survivors
Balance sheet as at 31 December 2020
| Note Fixed assets Tangible assets 8 Total fixed assets Current assets Stock 9 Debtors 10 Cash at bank and in hand Total current assets Creditors: amounts falling due within one year 11 Net current assets/(liabilities) Total assets less current liabilities Net assets Funds of the Charity 16 Unrestricted funds Total unrestricted funds Restricted income funds Total charity funds |
2020 2019 £ £ 11,227 12,953 |
|---|---|
| 11,227 12,953 25,623 20,296 24,807 24,821 773,970 701,067 |
|
| 824,400 746,184 16,857 47,481 |
|
| 807,543 698,703 818,770 711,656 |
|
| 818,770 711,656 818,770 711,656 |
|
| 818,770 711,656 - - |
|
| 818,770 711,656 |
The notes at pages 15 to 22 form part of these accounts
The financial statements were approved by the Board of Trustees on 11/06/2021 and signed on its behalf by
Sir Peter Fahy Chair of Trustees
Gillian Marshall President
13
Care of Police Survivors
Statement of cash flows for the year ended 31 December 2020
| Note Cash flows from operating activities: 17 Net cash provided by (used in) operating activities Cash flows from investing activities: Dividends, interest and rents from investments Purchase of property, plant and equipment Net cash provided by (used in) investing activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting Period Cash and cash equivalents at the end of the reporting period |
Total Funds 31 December 2020 Total Funds 31December 2019 £ £ |
|---|---|
| 72,969 99,880 |
|
| 437 875 -503 -6485 |
|
| -66 -5610 |
|
| 72,903 94,270 701,067 606,797 |
|
| 773,970 701,067 |
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Care of Police Survivors
Notes to the financial statements (continued) for the year ending 31 December 2020
1. ACCOUNTING POLICIES
a. Basis of preparation of financial statements
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Charities and Trustee Investment (Scotland) Act 2005, regulation 8 of the Charities Accounts (Scotland) Regulations 2006 and UK Generally Accepted Accounting Practice. Care of Police Survivors meets the definition of a public benefit entity as defined by FRS102.
Assets and liabilities are recognised at the historical cost of the transaction unless otherwise stated in the relevant account policy notes.
b. Funds accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Unrestricted funds include designated funds that have been set aside by the trustees for a particular purpose. The aim of each designated fund is set out in the notes to the accounts.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes.
c. Incoming resources
Income is included in the Statement of Financial Activities (SoFA) when:
-
the charity becomes entitled to the resources;
-
the trustees consider it probable that they will receive the resources; and
-
the monetary value can be measured with sufficient reliability.
Gifts in kind are accounted for at a reasonable estimate of their value to the charity.
Gifts in kind for sale or distribution are included in the accounts when sold or distributed by the charity.
Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable.
Donated services and facilities are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.
No amounts are included in the financial statements for services donated by volunteers.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity.
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Care of Police Survivors
Notes to the financial statements (continued) for the year ending 31 December 2020
d. Resources expended
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. All expenditure is accounted for on an accruals basis and classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.
Support costs are those costs incurred directly in support of expenditure on the objects of the charity. Governance costs comprise costs involved in compliance with constitutional and statutory requirements.
e. Tangible fixed assets
Tangible fixed assets are stated at cost or valuation less accumulated depreciation and accumulated impairment losses. Items of £500 and over of a fixed asset nature are capitalised.
Depreciation is charged so as to write-off the cost of the assets over their useful lives as follows:
Office equipment and furniture - 3 years straight line
IT equipment - 3 years straight line
Specialist equipment - 5 years straight line
Depreciation is not charged on the motor vehicle as it is maintained to a high standard, is not seen as diminishing in value, and therefore any depreciation charge would be immaterial. The motor vehicle is reviewed for impairment annually.
f. Stocks and work in progress
These are valued at the lower of cost or market value.
g. Debtors and creditors receivable/payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.
h. Contributions to Pension Funds
The pension costs charged against profit represent the amount of contributions payable to the scheme in respect of the accounting period.
i. Going concern
The financial statements have been prepared on a going concern basis as the Trustees believe that no material uncertainties exist. The Trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. In performing this review, the trustees have factored in the anticipated impact of Covid-19 on its operations. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.
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Care of Police Survivors
Notes to the financial statements (continued) for the year ending 31 December 2020
| 2 Donations and legacies Donations and legacies 3 Other trading activities Merchandise Sales Fundraising Events 4 Investments Interest receivable 5 Raising Funds Cost of raising funds Marketing & PR Online Giving Fees Wages Fundraising Events Other trading activities Cost of Sales Total cost of raising funds 6 Allocation of Governance and Support Costs Support Costs Staff Costs Office running costs IT Costs Depreciation |
2020 Other Support Costs £ 30,984 44,440 11,993 2,229 |
2020 2019 £ £ 354,017 520,569 |
|---|---|---|
| 354,017 520,569 |
||
| 2020 2,019 £ £ 23,219 35,433 38,946 11,948 |
||
| 62,165 47,381 |
||
| 2020 2019 £ £ 437 875 |
||
| 437 875 |
||
| 2020 2019 £ £ 3,608 12,240 5,468 9,715 29,953 30,542 25,704 11,794 |
||
| 64,733 64,291 |
||
| 2020 2019 £ £ 9,006 18,335 |
||
| 9,006 18,335 |
||
| 73,739 82,626 |
||
| 2020 2020 Governance Total Support Costs £ £ 15,918 46,902 - 44,440 - 11,993 - 2,229 |
||
| 89,646 | 15,918 105,564 |
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Care of Police Survivors
Notes to the financial statements (continued) for the year ending 31 December 2020
| Support Costs 2019 Other Support Costs £ Staff Costs 30,259 Office running costs 28,465 IT Costs 27,498 Depreciation 1,117 87,339 All support costs are apportioned on the basis of staff time. Governance Costs Audit fee Independent Examination Legal Advice Trustee Expenses & Meetings Support Costs Sub total Under accrual 2019 audit fees Over accrual 2018 Independent Examination fee Total 7 Analysis of charitable expenditure 2020 Direct Costs £ Peer Support Weekends 40,278 Professional Support 14,428 Survivor Engagement and Communication 69,439 124,145 2019 Direct Costs £ Peer Support Weekends 217,405 Professional Support 17,417 Survivor Engagement and Communication 37,091 271,913 |
2019 Other Support Costs £ 30,259 28,465 27,498 1,117 |
2019 2019 Governance Total Support Costs £ £ 13,255 43,514 - 28,465 - 27,498 - 1,117 |
|---|---|---|
| 87,339 | 13,255 100,594 |
|
| 2020 2019 £ £ - 4,200 1,200 - - 540 1,797 6,672 15,918 13,255 |
||
| 18,915 24,667 |
||
| 3,060 -3,060 - -1,600 |
||
| 21,975 20,007 |
||
| Support Costs 2020 Total £ £ 55,811 96,089 22,324 36,752 33,486 102,925 |
||
| 124,145 | 111,621 235,766 |
|
| Direct Costs £ 217,405 17,417 37,091 |
Support Costs 2019 Total £ £ 85,877 303,282 16,102 33,519 5,367 42,458 |
|
| 271,913 | 107,346 379,259 |
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Care of Police Survivors
Notes to the financial statements (continued) for the year ending 31 December 2020
8 Tangible Fixed Assets
| Tangible Fixed Assets | |||
|---|---|---|---|
| Cost or valuation At 1 January 2020 Additions Disposals At 31 December 2020 Depreciation At 1 January 2020 Charge for the year Eliminated on disposals At 31 December 2020 Net book value at 1 January 2020 Net Book Value at 31 December 2020 |
Motor Vehicles £ 6,000 - - 6,000 - - - - 6,000 6,000 |
Office Equipment £ 8,863 503 - 9,366 1,910 2,229 - 4,139 6,953 5,227 |
Total £ 14,863 503 - |
| 15,366 | |||
| 1,910 2,229 - |
|||
| 4,139 | |||
| 12,953 | |||
| 11,227 |
The motor vehicle was valued at 31st December 2020 at fair value by the trustees. The original cost of the motor vehicle was £6,000 (2019: £6,000). There has been no valuation of the motor vehicle by an independent valuer.
| 9 Stock Merchandise 10 Debtors Other Debtors Prepayments & Accrued Income 11 Creditors Trade Creditors Other taxation and social security Other creditors Accruals & Deferred income |
2020 £ 25,623 25,623 2020 £ - 24,807 24,807 2020 £ 2,189 2,421 6,722 5,525 16,857 |
2019 £ 20,296 |
|---|---|---|
| 20,296 | ||
| 2019 £ 1,290 23,531 |
||
| 24,821 | ||
| 2019 £ 4,686 2,118 13,523 27,154 |
||
| 47,481 |
Income has been deferred for registration fees received for a fundraising event that has been postponed to 2021 due to COVID-19.
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Care of Police Survivors
Notes to the financial statements (continued) for the year ending 31 December 2020
12 Trustees remuneration and expenses
Trustees received no remuneration (2019: nil) or benefits (2019: nil) from the charity during the year for performing their duties as trustees. They are entitled to claim legitimate expenses incurred on behalf of the charity.
| Number of trustees who were paid expenses Reimbursement of expenses incurred on behalf of the charity e.g. travel, accommodation etc Total amount paid 13 Staff Costs Gross wages, salaries and benefits in kind Social Security costs Pension costs Total Staff Costs |
2020 2019 1 9 |
|---|---|
| 2020 2019 £ £ 298 4,514 |
|
| 2020 2019 £ £ 130,636 121,232 5,272 5,486 6,000 5,175 |
|
| 141,908 131,893 |
The average number of persons employed by the charity during the period was as follows:
Employees
| e period was as follows: | |
|---|---|
| 2020 | 2019 |
| 8 | 7 |
The Board considers its key management personnel comprise the trustees and the Chief Executive Officer and the Senior Financial Controller. The total employment benefits including employer pension contributions of the key management personnel were £72,567 (2019: £57,067). No employees had employee benefits in excess of £60,000 (2019: nil).
| 14 | Fees for examination or audit of the accounts | 2020 | 2019 |
|---|---|---|---|
| £ | £ | ||
| Auditor’s remuneration for the Audit of the annual | - |
4,200 | |
| accounts | |||
| Independent Examiner’s remuneration for the Independent | 1,200 | - | |
| Examination of the annual accounts |
15 Related Party Transactions
The Policy Unity Tour organise an annual cycle ride open to police officers and members of the police family. The primary purpose of the Police Unity Tour is to raise awareness of Law Enforcement Officers who have died in the line of duty. The secondary purpose is to raise funds for COPS. The amount raised from the event which took place virtually in 2020 and donated to COPS was
£96,440 (2019: £194,520). Rob Atkin is one of the founders of the Police Unity Tour and a lead member of its organising committee.
20
Care of Police Survivors
Notes to the financial statements (continued) for the year ending 31 December 2020
16 Statement of Funds
| Unrestricted Funds General Fund Designated Fund - Unity House Total unrestricted funds Restricted Funds Total restricted funds Total Funds |
Fund balance Incoming Outgoing Transfer Fund balance b/f 31.12.19 Resources Resources Between funds c/f 31.12.20 £ £ £ £ £ 311,656 416,619 -309,505 - 418,770 400,000 - - - 400,000 |
|---|---|
| 711,656 416,619 -309,505 - 818,770 |
|
| - - - - - |
|
| - - - - - |
|
| 711,656 416,619 -309,505 - 818,770 |
General Fund
The General Fund represents free funds to support the charity in the next 12 months which are not designated for particular purposes and provide certainty that we can meet our obligations.
Designated Fund - Unity House
This fund was designated by the Trustees for the purchase of a property in 2020 to provide a location for Survivor families to meet. The survivor survey in 2019 showed an overwhelming support for the purchase and a Unity House committee has been established in order to manage the search for and purchase of a suitable property. Due to the COVID-19 pandemic in 2020 the purchase of the property has been postponed to 2021.
| Unrestricted Funds General Fund Designated Fund – Unity House Total unrestricted funds Restricted Funds Children's Activities Survivor Weekend Total restricted funds Total Funds |
Fund balance Incoming Outgoing Transfer Fund balance b/f 31.12.18 Resources Resources Between funds c/f 31.12.19 £ £ £ £ £ 604,716 568,425 -461,485 -400,000 311,656 - - - 400,000 400,000 |
|---|---|
| 604,716 568,425 -461,485 - 711,656 |
|
| - - - - - - 400 -400 - - |
|
| - - - - - |
|
| 604,716 568,825 -461,885 - 711,656 |
21
Care of Police Survivors
Notes to the financial statements (continued) for the year ending 31 December 2020
17 Reconciliation of net income/(expenditure) to net cash flow from operating activities
| Net income/(expenditure) for the reporting period (as per the statement of financial activities Adjustment for: Depreciation charges (Gains)/Losses on investments Dividends, interest and rents from investments Loss/(profit) on the sale of fixed assets (Increase)/decrease in stocks (Increase)/decrease in debtors Increase/(decrease) in creditors Net cash provided by (used in) operating activities 18 Analysis of cash and cash equivalents Cash at bank and in hand Total cash and cash equivalents 19 Lease commitments Total future minimum lease payments under non-cancellable operating leases are as follows: Due within one year Due within 2-5 years |
Net income/(expenditure) for the reporting period (as per the statement of financial activities Adjustment for: Depreciation charges (Gains)/Losses on investments Dividends, interest and rents from investments Loss/(profit) on the sale of fixed assets (Increase)/decrease in stocks (Increase)/decrease in debtors Increase/(decrease) in creditors Net cash provided by (used in) operating activities 18 Analysis of cash and cash equivalents Cash at bank and in hand Total cash and cash equivalents 19 Lease commitments Total future minimum lease payments under non-cancellable operating leases are as follows: Due within one year Due within 2-5 years |
2020 2019 £ £ 107,114 106,940 2,229 1,117 - - -437 -875 - - -5,327 -8,522 14 -10,538 -30,624 11,758 72,969 99,880 2020 2019 £ £ 773,970 701,067 773,970 701,067 2020 2019 £ £ 20,640 20,640 15,480 36,120 |
|---|---|---|
| 36,120 56,760 |
22