Charity Number: 1170760 (England and Wales)
Care of Police Survivors
(Charitable Incorporated Organisation)
Trustees Report and Financial Statements Year ended 31 December 2025
| 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
Legal and Administrative Information
Charity number: 1170760 (England and Wales) Business address: The Studio at the stables Catton Park Catton, Swadlincote Derbyshire DE12 8LN Trustees: Robert Atkin MBE John Cook (Resigned 24/09/2025) Donna Cox Norman Haslett (Appointed 23/10/2025) Sarah Everitt Sir Peter Fahy (Resigned 16/01/2025) Gillian Marshall Kevin McDonald Chris Noble - (Resigned 04/12/2025) Sir John Robins QPM DL (Appointed Trustee 16/01/2025) Debbie Gurr (Resigned 16/12/2025) Matthew Jukes (Appointed 11/12/2025) Chief Executive Officer: Lisa Meads 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 2025. 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.
CIO Definition - A charitable incorporated organisation (CIO) is a corporate form of business designed for (and only available to) charitable organisations in England and Wales
The charity is led by a board of trustees. At 31/12/2025, there were eight trustees on the board. Trustees are appointed by the board regarding 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 her 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 of nine works alongside an advisory network of volunteers (40 individuals at
31/12/2025).
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 finance manager 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 reviewed annually by the trustees. In common with the majority of the staff team, the CEO role is part-time. Any agreed annual percentage increase in salaries is determined by the trustees and applied equally to the CEO and all members of staff.
Purpose, Objectives, and activities
The charity exists to provide support for families of police officers and staff who have died on duty and help improve their lives.
This support is primarily 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’ wellbeing?” and “how will this help develop survivor peer support.”
The trustees have regard to the Charity Commission’s guidance on public benefit.
Activities aim.
The principal focus is on creating environments and moments that allow survivors to foster and develop their own peer support networks.
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 and communications with beneficiaries and through survivor feedback surveys.
4
Care of Police Survivors
Report of the Trustees (continued) REVIEW OF ACTIVITIES
2025 was a year of continued growth, strengthened partnerships, and significant developments in survivor support. The charity delivered a full calendar of events, enhanced digital engagement, expanded survivor-led initiatives, and continued to diversify its income streams amidst a challenging fundraising climate.
The Winter Ball once again opened the year with a sold-out event at the National Memorial Arboretum, and activities remained consistently well attended throughout 2025.
Survivor Support and Peer Connection
COPS delivered a full programme of peer-support activities in 2025, offering survivors multiple opportunities to connect both in person and online. Relationship-based support weekends remained central to the charity’s work and continued to show strong take-up across all survivor groups. Themed weekends also remained popular, supporting cross-group connections and broadening the reach of peer support.
Alongside in-person services, survivor-led online groups continued to grow in strength and consistency. Monthly virtual meet-ups and hobby-based groups provided accessible opportunities for connection throughout the year, particularly benefitting survivors who were unable to travel.
The Survivor Relationship function continued to provide tailored support to newly bereaved families, maintaining strong links with policing partners nationally and supporting families to navigate emotional, practical, and financial support. As at 31 December 2025, a total of 817 survivors were registered with the charity. During the year, fifty-five survivors were newly registered, including thirtyone families bereaved within the previous 12 months and twenty-four legacy survivors bereaved for over one year. COPS supported families following the deaths of ten officers eligible for support, with ongoing contact maintained with affected families and policing partners. Survivor engagement across peer-support activity and professional services demonstrated sustained demand for both relationship-based and specialist support.
Alongside peer-led activity, the charity supported survivors in accessing external sources of help where appropriate, including through the Survivor Support and Resources Manager. This included assisting families to navigate applications for recognition, identify relevant grants, and connect with specialist services and police force support that fall outside the charity’s direct provision.
Professional Support Services
COPS maintained and strengthened its suite of professional support partnerships. The Spectrum Life wellbeing app continued to provide 24/7 emotional support, with usage patterns informing a more cost-effective licensing model for the next contract period.
Red Arc continued to offer longer-term clinical and practical guidance for survivors with more complex needs, while Winston’s Wish provided specialist bereavement support for children and young people. These partnerships ensured that survivors could access a range of tailored, professional interventions without financial barriers.
Survivor Online Portal and Digital Access
The survivor-only online portal remained an essential resource, enabling families to register for events, access support programmes, book stays at Unity House, and request counselling or welfare support. It continued to act as a central communication and engagement tool, supporting the charity’s
5
Care of Police Survivors
Report of the Trustees (continued)
commitment to making all services as accessible as possible.
Planned redevelopment of the broader COPS website and digital estate will further enhance accessibility, navigation, and user experience.
The trustees remain committed to reviewing and expanding professional support services and other activities to bring survivors together and ensure they receive the help they need.
Survivor Support and Resources Manager
Steve Rothwell, the charity’s Support and Resources Manager, continued to play a significant role in supporting survivors during the year, particularly by providing guidance and assistance to families applying for the Elizabeth Emblem in recognition of officers who died whilst on duty.
Dedicated to helping survivors identify, navigate, and access support that may not be directly available through COPS, Steve has proactively engaged with other policing charities to identify additional sources of assistance. This has included facilitating virtual events for survivors and introducing families to a range of support options, including potential sources of financial assistance.
The role is currently contracted at ten hours per month. Trustees recognise that demand for this specialist support continues to grow, and it is anticipated that the number of contracted hours will increase in line with need and available resources.
Support sourced through this role includes:
-
Grants to assist survivors facing specific challenges.
-
Access to specialist support services for families dealing with particular or complex issues.
-
Identifying in force connections and liaising with police forces to establish what additional support may be available to survivors.
Other Support – Bereavement by Suicide
COPS do not currently provide direct bereavement-by-suicide support. However, trustees remain mindful of the increasing recognition across policing of the impact that trauma exposure and occupational pressures can have on the mental health of officers.
The charity has an established relationship with Survivors of Bereavement by Suicide (SOBS), including access to a dedicated police support group. This enables COPS to signpost families to specialist, appropriate support where required, while remaining within the charity’s existing delivery model.
Trustees have previously considered how families bereaved by suicide might be supported where an officer’s death is connected to policing duty. At present, no formal project work is underway in this area. A key challenge remains the lack of consistent and reliable data recorded by police forces and the Home Office in relation to officer suicides and any potential duty connection.
Trustees recognise that improved recording and clearer national data would be essential to enable COPS to determine, in a transparent and defensible way, which families could be supported in line with the charity’s objects, and where such support would fall outside scope. The charity will continue to monitor developments in this area and engage with partners as appropriate.
6
Care of Police Survivors
Report of the Trustees (continued) Unity House
Unity House continued to provide valuable respite accommodation for survivor families throughout the year. During the reporting period, the property was occupied for a total of 69 nights, supporting seventy-nine guests across approved stays. Usage was spread steadily across the year, with increased occupancy during the spring and summer months, reflecting ongoing demand for short-break respite in a safe and supportive environment.
Feedback from families has remained positive, with survivors highlighting the importance of having access to dedicated accommodation away from everyday pressures. Although planned refurbishment works were delayed due to external factors, the charity continued to work with partners to progress improvement plans, which are now scheduled for delivery in 2026.
A local management arrangement remained in place throughout the year to ensure responsive handling of property-related issues and effective day-to-day coordination, helping to maintain a consistent and reliable service for families using Unity House.
Communications and Engagement
Survivors place immense value on ongoing and regular communication from the charity, helping to maintain their sense of connection to the wider police family. During 2025, COPS continued to prioritise clear and accessible communication, with social media remaining the primary channel for sharing updates, information, and stories.
As of 31 December 2025, the charity had approximately 22,000 Facebook followers, 8,200 Instagram followers, and 26,400 Twitter (X) followers. Around half of survivors engage with a survivor-only Facebook group, which is independently managed by survivors and operates without staff involvement.
Social media insights for 2025 demonstrated strong and growing engagement. Across platforms, content generated elevated levels of visibility and interaction, with particularly strong performance for video content and survivor-led posts. During the year, Facebook content generated over 11.4 million views, while Instagram content generated 1.6 million views and recorded strong levels of interaction. Survivor stories, fallen officer anniversary posts, and Police Unity Tour content consistently attracted the highest engagement. Learning from social media insights has helped to inform consideration of survivor-led and video-based storytelling as part of the charity’s communications activity.
While general marketing email communications were limited during the year, Survivor Experience communications remained consistent, with regular emails issued to survivors providing information and updates on survivor weekends and the Service of Remembrance. Trustees continue to keep communication methods under review to ensure they remain effective, proportionate, and aligned with survivor preferences and organisational capacity.
Financial Review
Despite continued economic pressures affecting the wider charity sector, fundraising performance in 2025 remained resilient overall. Total fundraising income increased to £757,359, reflecting a strong performance driven primarily by the Police Unity Tour.
‑ The Police Unity Tour significantly exceeded expectations and was the charity’s highest performing fundraising initiative of the year. Funds raised increased to £309,048, up from £231,000 in 2024. This uplift reflected both the continued commitment and generosity of supporters and supported by a consistent and targeted approach to promoting the event across social media channels.
7
Care of Police Survivors
Report of the Trustees (continued)
While the Police Unity Tour performed strongly, a number of other fundraising income streams experienced a downturn during the year. Trustees recognise that the concentration of fundraising and marketing effort on the Tour contributed to this shift in performance across the wider fundraising portfolio.
The Winter Ball remained a flagship fundraising event, generating a net profit of £34,222, reinforcing its ongoing importance within the charity’s annual fundraising calendar. The event also benefited from headline sponsorship support of £35,000 from Shared Services Connected Limited (SSCL).
Annual donations from UK police forces continued to provide a vital source of income, contributing £120,800 in 2025 (2024: £100,900). In addition, all outstanding contributions from prior years were received during the year (£29,000).
Other fundraising activities, including individual challenge events, generated £88,342, representing a small decrease compared with 2024 (£91,278). Income from COPSHOP merchandise also reduced slightly, from £31,079 in 2024 to £26,513 in 2025. During 2025, the charity made a planned investment of approximately £20,000 in new stock, primarily teddy bears, in anticipation of future demand and to support longer-term fundraising activity.
Strategic focus remained on diversifying income streams, strengthening corporate engagement, and ‑ supporting long term financial resilience. The charity ended 2025 in a strong financial position, reporting a surplus of £143,188 (2024: £31,474).
Reserves Policy
Reserves are held to bridge the timing differences between expenditure and receipt of income and to provide resilience against unforeseen costs, including emergency repairs and unplanned expenditure. The trustees consider that an appropriate level of free reserves within unrestricted funds on 31 December 2025 is £200,000.
Given the nature of COPS’ work—particularly the delivery of events and opportunities that enable survivors to connect—the trustees consider it essential that the charity could sustain a full year of planned activity in the event of a catastrophic financial failure. In such circumstances, the trustees believe that £200,000 would be sufficient to support an orderly wind-down of activities while meeting commitments to survivors.
Total funds held by the charity on 31 December 2025 amounted to £939,130 (2024: £795,941). Free reserves, excluding designated reserves and tangible fixed assets, totalled £468,675. This is significantly more than the charity’s reserves policy and provides a substantial buffer to support ongoing operations.
The principal financial risk for COPS remains the charity’s reliance on the Police Unity Tour as a major source of fundraising income. Trustees monitor this risk closely, and it is partially mitigated through strong governance oversight and ongoing engagement with Police Unity Tour organisers. This includes representation at trustee level, with COPS Trustee Rob Atkin serving as President of the Police Unity Tour, providing insight and assurance in relation to governance, planning, and risk management.
Further mitigation includes a strategic commitment to broaden and diversify income streams over time, including the development of additional fundraising activity and increased focus on grant and trust funding, with the aim of strengthening the charity’s long-term financial resilience.
CEO
2025 marked the first full year under the leadership of Lisa Meads, following her appointment as CEO in March 2024. The year focused on organisational stabilisation, including strengthening internal processes, supporting staff resilience, and reviewing team structures to ensure the charity was well placed to manage current demands and future development, with changes due to be implemented in 2026. Survivor-led delivery remained central throughout the year, with continuity of support
8
Care of Police Survivors
Report of the Trustees (continued)
maintained.
TRUSTEES
The Trustee Board experienced a number of changes during 2025, while maintaining effective governance and continuity of oversight throughout the year.
Sir Peter Fahy stepped down as Chair of Trustees in April 2025, having led the Board over a sustained period. He was succeeded as Chair by Chris Noble. Later in the year, Chris Noble took the decision to step back from the role of Chair of Trustees. During this period, Sir John Robins was appointed Acting Chair of Trustees to ensure continuity of leadership and governance.
In October 2025 Norman Haslett, Superintendent of PSNI joined the Board.
In December 2025, Sir John Robins QPM DL was formally appointed as Chair of Trustees.
The Board was further strengthened toward the end of the year with the appointment of Matthew Jukes, Deputy Commissioner of the Metropolitan Police Service, who joined the Board in December 2025.
FUTURE DEVELOPMENTS
-
Looking ahead, priorities for 2026 include:
-
Reaching unregistered survivors, particularly in Northern Ireland
-
Strengthening connections with frontline officers
-
Expanding survivor-led online peer support
-
Increasing corporate sponsorships and donor diversification
-
Progressing the Unity House refurbishment
-
Refreshing the website and enhancing digital accessibility
-
Improving national notification processes for officer deaths
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.
9
Care of Police Survivors
Report of the Trustees (continued)
Approved by the trustees on 18/06/2026 and signed on their behalf by:
Chief Constable Sir John Robins QPM DL Chair of the trustees
10
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 2025 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 (‘the Act’). I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
Since 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 the 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 Act; or 2. 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 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 to enable a proper understanding of the accounts to be reached.
Andrew Rodzynski FCA Wenn Townsend Chartered Accountants Oxford
………………………. 2026
11
Care of Police Survivors
Statement of Financial Activity
Statement of Financial Activities
| Income from: Donations and legacies 2 Other trading activities 3 Investments 4 Total Income Expenditure on: Note |
£ £ 654,431 - 99,325 - 3,609 - 757,365- 135,625 - Unrestricted funds Restricted funds |
Total Total 2025 2024 £ £ 654,431 562,897 99,325 94,495 3,609 3,297 757,365 660,689 135,625 137,763 478,551 491,452 614,176 629,215 143,189 31,474 143,189 31,474 795,941 764,467 939,130 795,941 |
|---|---|---|
| Costs of raising funds 5 |
||
| Charitable Activities 7 |
478,551 - | |
| Total Expenditure | 614,176- | |
| Net Income/Expenditure | 143,189 - 143,189 - 795,941 - |
|
| Net Movement in Funds | ||
| Reconciliation of Funds Total funds brought forward |
||
| Total funds carried forward | 939,130 - | |
12
Balance Sheet
As of 31 December 2025
Balance Sheet
| Note Fixed assets |
2025 2024 £ £ |
|---|---|
| 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 |
370,360 382,615 370,360 382,615 45,273 23,808 30,695 42,622 530,774 441,372 606,742 507,802 37,972 94,476 |
| Net current assets/(liabilities) Total assets less current liabilities Net assets Funds of the Charity Unrestricted funds 16 Total unrestricted funds Restricted income funds Total charity funds |
568,770 413,326 939,130 795,941 939,130 795,941 939,130 795,941 939,130 795,941 - - 939,130 795,941 |
The notes at pages 15 to 22 form part of these accounts
The financial statements were approved by the Board of Trustees on 18/06/2026 and signed on its behalf by
…………………………………………………………………… Sir John Robins QPM DL Chair of Trustees
…………………………………………………………………… Gillian Marshall President
13
Care of Police Survivors
Statement of cash flows.
For the year to 31 December 2025
Statement of cash flows
| Statement of cash flows | |
|---|---|
| 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 2025 Total Funds 31 December 2024 £ £ 86,633 79,704 3,609 3,297 -840 -1,188 |
| 2,769 2,109 |
|
| 89,402 81,813 441,372 359,559 |
|
| 530,774 441,372 |
14
Care of Police Survivors
Notes to the accounts
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 (Statement of Financial Activities) 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.
15
Care of Police Survivors
Notes to the accounts (continued)
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
Fixtures & Fittings – 5 years straight line
Land and Property – Land is not depreciated; property is depreciated over 50 years straight line.
Depreciation is not charged on the motor vehicle (registration V12 COP) as it is maintained to a high standard by the Historic Fleet of the Met Police / Met Police Museum, it is not seen as diminishing in value, and therefore any depreciation charge would be immaterial. The motor vehicle is reviewed for impairment annually by the above-mentioned parties.
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. The budgeted income and expenditure are sufficient with the level of reserves for the charity to be able to continue as a going concern.
16
Care of Police Survivors
Notes to the accounts (continued)
| 2 Donations and legacies | 2 Donations and legacies | 2025 2024 £ £ |
|---|---|---|
| Donations and legacies 3 Other trading activities Merchandise Sales Fundraising Events 4 Investments Interest receivable 5 Raising Funds Cost of raising funds Marketing & PR |
654,431 562,897 |
|
| 654,431 562,897 |
||
| 2025 2024 £ £ 26,513 31,079 72,812 63,416 |
||
| 99,325 94,495 |
||
| 2025 2024 £ £ 3,609 3,297 |
||
| 3,609 3,297 | ||
| 2025 2024 £ £ 6,625 6,025 13,441 13,624 53,517 56,429 47,928 45,786 |
||
| Online Giving Fees Wages Fundraising Events Other trading activities Cost of Sales Total cost of raising funds |
||
| 121,512 121,864 | ||
| 2025 2024 £ £ 14,113 15,899 |
||
| 14,113 15,899 | ||
| 135,625 137,763 | ||
| 6 Allocation of Governance and Support Costs Support Costs 2025 2025 2025 Other Support Costs Governance Total Support Costs £ £ £ |
||
| Staff Costs Office running costs IT Costs Depreciation |
15,809 15,307 31,116 50,310 3,342 53,652 19,029 - 19,029 13,095 - 13,095 |
|
| 98,243 18,649 116,892 |
17
Care of Police Survivors
Notes to the accounts (continued)
----- Start of picture text -----
Support Costs 2024 2024 2024
Other Support Governance Total Support Costs
Costs
£ £ £
Staff Costs 27,339 17,168 44,507
Office running costs 52,929 4,019 56,948
IT Costs 18,647 - 18,647
Depreciation 15,007 - 15,007
113,922 21,187 135,109
- 0
All support costs are apportioned on the basis of staff time
Governance Costs 2025 2024
£ £
Independent Examination 2,400 1,950
Trustee Expenses & Meetings 942 2,069
Staff Costs 15,307 17,168
Total 18,649 21,187
Analysis of charitable expenditure
2025 Direct Costs Support Costs 2025 Total
£ £ £
Peer Support Activities 292,169 94,433 386,602
Professional Support 46,495 15,027 61,522
Survivor Engagement and Communication 22,995 7,432 30,427
361,659 116,892 478,551
2024 Direct Costs Support Costs 2024 Total
£ £ £
Peer Support Activities 274,855 104,214 379,069
Professional Support 53,980 20,466 74,446
Survivor Engagement and Communication 27,508 10,429 37,937
356,343 135,109 491,452
----- End of picture text -----
18
Care of Police Survivors
Notes to the accounts (continued)
8 Tangible Fixed Assets
----- Start of picture text -----
Motor Office Fixtures & Property Total
Vehicles Equipment Fittings
£ £ £ £ £
Cost
At 1 January 2025 6,000 18,979 28,610 377,871 431,461
Additions - 840 - - 840
Disposals - - - - -
At 31 December 2025 6,000 19,819 28,610 377,871 432,300
Depreciation
At 1 January 2025 - 16,716 15,456 16,674 48,846
Charge for the year - 1,806 5,730 5,559 13,095
At 31 December 2025 - 18,522 21,186 22,233 61,941
Net book value at 1 January 2025 6,000 2,263 13,154 361,197 382,615
Net Book Value at 31 December 2025 6,000 1,297 7,424 355,638 370,360 ,360 360
----- End of picture text -----
----- Start of picture text -----
370,360 ,360 360
----- End of picture text -----
The motor vehicle was valued at 31st December 2025 at fair value by the Trustees.
The original cost of the motor vehicle was £6,000 (2024: £6,000). There has been no valuation of the motor vehicle by an independent valuer.
Unity House property is split between cost of land and property. There is no deprectiation on the land element, the property is depreciated over 50 years.
| 9 Stock Merchandise 10 Debtors Other Debtors Prepayments & Accrued Income 11 Creditors Trade Creditors Other taxation and social security Accruals & Deferred income |
2025 £ 45,273 2025 £ 1,500 29,195 30,695 2025 £ 13,221 3,567 21,184 37,972 |
2024 £ |
|---|---|---|
| 23,808 | ||
| 2024 £ 2,500 40,122 |
||
| 42,622 | ||
| 2024 £ 11,689 3,760 79,027 |
||
| 94,476 |
19
Care of Police Survivors
Notes to the accounts (continued)
12 Trustees remuneration and expenses
Trustees received no remuneration (2024: nil) or benefits (2024: 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.
| They are entitled to claim legitimate expenses incurred on behalf of the charity. performing their duties as trustees . |
|
|---|---|
| 2025 2024 |
|
| Number of trustees who were paid expenses | 1 2 |
| Reimbursement of expenses incurred on behalf of the charity eg travel, accommodation etc |
2025 2024 £ £ |
| Total amount paid | 142 681 |
| 13 Staff Costs Gross wages, salaries and benefits in kind Social Security costs Pension costs Total Staff Costs |
2025 2024 £ £ 156,649 169,624 4,981 8,298 6,428 7,225 168,058 185,147 |
| The average number of persons employed by the charity during the period was as follows: 2025 2024 |
The average number of persons employed by the charity during the period was as follows: 2025 2024 |
|---|---|
| Employees | 8.5 8 |
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 £60,241(2024: £75,760). No employees had employee benefits in excess of £60,000 (2024: nil) Reduction in staff costs mainly due to period without Finance controller. New Finance controller now in place from November 2025.
| 14 Fees for examination or audit of the accounts 2025 2024 £ £ |
14 Fees for examination or audit of the accounts 2025 2024 £ £ |
|---|---|
| Independent Examiner's remuneration for the Independent Examination 2,400 |
1,950 |
| 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 in 2025 and donated to COPS was £309,048 ( 2024: £231,057). 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 accounts (continued)
16 Statement of Funds
| Unrestricted Funds | Fund balance Incoming Outgoing Transfer Fund balance b/f 31.12.24 Resources Resources Between funds c/f 31.12.25 £ £ £ £ £ |
|---|---|
| General Fund | 693,751 757,365 -612,080 - 839,036 |
| Resource & Support Manager Designated Fund - Unity House |
96,408 0 -2,096 - 94,312 5,782 0 0 - 5,782 |
| Total unrestricted funds | 795,941 757,365 -614,176 - 939,130 |
| Restricted Funds Survivor Weekend Total restricted funds Total Funds |
- - - - - - - - - - 795,941 757,365 -614,176 - 939,130 |
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 to provide a location for Survivor families to meet A property was purchased in Weston-Super-Mare in December 2021. Funds have been designated for the cost of repairs and improvements, furnishing the property and ongoing servicing costs
Resource & Support Manager
The legacy received in 2021 for £100,000 has been designated to enable the charity to recruit a Resource & Support Manager to assist Survivors. Discussions have taken place with the trustees to look at how this legacy can be utilised more efficiently for the charity and its beneficiaries.
| Unrestricted Funds | Fund balance Incoming Outgoing Transfer Fund balance b/f 31.12.23 Resources Resources Between funds c/f 31.12.24 £ £ £ £ £ |
|---|---|
| General Fund | 660,181 660,689 -627,119 - 693,751 98,504 - -2,096 - 96,408 5,782 - - - 5,782 764,467 660,689 -629,215 - 795,941 - - - - - 0 0 0 - 0 764,467 660,689 -629,215 - 795,941 |
| Resource & Support Manager Designated Fund - Unity House Total unrestricted funds Restricted Funds Survivor Weekend Total restricted funds Total Funds |
21
Care of Police Survivors
Notes to the accounts (continued)
17 Reconcliation 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 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 |
2025 2024 £ £ 143,189 31,474 13,095 15,007 -3,609 -3,297 - - -21,465 5,803 11,927 21,744 -56,504 8,973 |
|---|---|
| 86,633 79,704 |
|
| 2025 2024 £ £ 530,774 441,372 |
|
| 530,774 441,372 |
19 Lease Commitments
Total future minimum lease payments under non-cancellable operating leases are as follows:
| Due within one year | 2025 2024 £ £ 16,703 18,675 |
|---|---|
| 16,703 18,675 |
22