**REGISTERED CHARITY NUMBER: SC048982**
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2021
for
Police Roll of Honour Trust
Sharles CA
29 Brandon Street Hamilton ML3 6DA
Police Roll of Honour Trust
Contents of the Financial Statements for the Year Ended 31 March 2021
||Page|
|---|---|
|Report of the Trustees|1 to 4|
|Independent Examiner's Report|5|
|Statement of Financial Activities|6|
|Balance Sheet|7|
|Cash Flow Statement|8|
|Notes to the Cash Flow Statement|9|
|Notes to the Financial Statements|10 to 14|
|Detailed Statement of Financial Activities|15|
Police Roll of Honour Trust
## Report of the Trustees for the Year Ended 31 March 2021
The trustees present their report with the financial statements of the charity for the year ended 31 March 2021. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES Objectives and aims**
The Trust is Incorporated by Royal Charter with the following objectives:
- To compile a permanent historical public record for the British Police Service of all police officers who have lost their lives on and in the line of duty since the earliest days of professional law enforcement over three centuries ago; - To research all available historical and contemporary information about individual officers in both public and official records and to collate and archive the results of this research in line with published criteria for inclusion on the roll; - To record on a database all available details of each officer including the full circumstances of death, service history, personal and family background and details of any honours, awards, or memorials including photographs of the officer and any such memorials;
- To maintain these records on a computer database which can be updated with additional or new information as and when this becomes available;
- To provide relatives of deceased officers, and other bona fide interested parties, with information and individual written citations relating to each officer;
- To make appropriate information held on computer readily accessible to the public via computer networks at memorial sites and or via the internet;
- To publish the Police Roll of Honour, in the form of a ceremonial book of remembrance for permanent exhibition at one or more public national police memorials. For this roll to display, for each day of the year, details of those who have died on that date, showing each officer's name, age, rank and force, and the date, place and brief circumstances of death and any related posthumous honour or award;
- To provide, or assist in the provision of, the inscription of the relevant names on a physical monument at the site of any national or local police memorial; and where no appropriate memorial exists, to construct and maintain such a memorial;
- To record the location of all known police memorials and gravestones to officers killed in the line of duty, to maintain a record including photographs of such, and in cases of need to assist in the repair or maintenance of such;
- To provide support and assistance to police forces, related organisations and charities with any research relevant to a Police Roll of Honour or Memorial;
- To accept, where possible, invitations to attend any appropriate Police Memorial, Remembrance or Dedication Service in order to show support for the police service and for families of deceased officers and to promulgate the work of the Trust.
## **Main work**
The main work of the Trust is educational in providing information and advice on the Roll of Honour and the officers killed in the line of duty. The research required to meet this end could not be completed without a national network of scores of volunteers who carry out research on request on our behalf and without the goodwill and co-operation of the all the UK police services and staff associations and related police charities and support organisations.
Page 1
Police Roll of Honour Trust
## Report of the Trustees for the Year Ended 31 March 2021
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
The Trust remains unique in being the only charity dedicated to researching, naming and recording details of every police officer in the UK who has been killed or died as a result of their duties since the earliest days of professional law enforcement and the first known recorded death of a constable in 1547.
We provide details of the Roll of Honour to the UK police services and police memorial organisations in order that we can all honour our fallen police officers and remember those they leave behind.
## **Roll of Honour**
The National Police Officers Roll of Honour has been compiled after more than 25 years research and full details are held in our archive and computerised database.
## **Royal Charter**
In recognition of the Trust's work and it's status as the official source of the United Kingdom's Police Roll of Honour the Trust was honoured to be granted a Royal Charter by Her Majesty Queen Elizabeth II. The Charter was affixed with the Great Seal and became a legal document and thus incorporated the Trust in March 2018. A Royal Charter is an instrument of incorporation, granted by The Sovereign, which confers independent legal personality on an organisation and defines its objectives, constitution and powers to govern its own affairs. Royal Charters have a history dating back to the 13th century. Their original purpose was to create public or private corporations (including towns and cities), and to define their privileges and purpose. Nowadays, though Charters are still occasionally granted to cities, new Charters are normally reserved for bodies that work in the public interest and which can demonstrate pre-eminence, stability and permanence in their particular field.
## **Memorial**
In May 2020, the grave of PC Richard Hill who was fatally stabbed on 24 April 1869, was refurbished by the Trust, ensuring his legacy lives on and he continues to be remembered.
In July 2020, a plaque was created in memory of PC Roy Buggins who died in Montrose Police Station in 2019. The Coronavirus pandemic had a great impact on the charity's work throughout 2020 and into 2021, with meetings taking place entirely virtually and progress on new projects being stifled by restrictions.
## **Roll of Honour**
The Trust continues to have details of friends and loved ones submitted for consideration of inclusion in the Roll of Honour. The Trust has a group of researchers who review the details and submit findings to the Trust. The Names' Committee then have virtual monthly meetings to discuss and review the evidence presented by researchers and new names are added each month. This process ensures our Roll of Honour is as accurate as possible. In the last financial year, 42 names have been added to the Roll of Honour.
## **Research**
As outlined earlier, the Trust has a group of researchers across the UK who spend a great deal of time reviewing names which may be included in the Roll of Honour. Their research is both online and physical and all new names added are evidenced through records and are in line with our criteria.
## **Enquiries**
As well as public and family enquiries we receive enquiries from the media, police services and government departments being recognised as the most comprehensive and reliable source of information in this area.
## **Website**
The Trust website at www.policememorial.org.uk remains the primary source for the National Police Roll of Honour, it is referenced extensively and used by Government, Police Forces and members of the public as well as other charities.
It is constantly updated with new and additional information. It provides free access to the Roll of Honour and other memorial and associated information. The Rolls can be searched annually or by police force area. The new 'On this day' feature is unique in the UK and allows people to see, throughout history, police officers recorded on the Roll of Honour on the day they visit the website.
Page 2
Police Roll of Honour Trust
Report of the Trustees for the Year Ended 31 March 2021
## **ACHIEVEMENT AND PERFORMANCE Fundraising activities**
The Trust has a close working relationship with the other main charities associated with remembering fallen officers and their families, namely:
- Care of Police Survivors
- National Police Memorial Day Trust
- Scottish Police Memorial Trust
In July 2020, The Trust created challenge coins in collaboration with National Police Memorial Day (NPMD) which had been scheduled to take place in Lincoln in September that year. Memorial Day was sadly cancelled due to the pandemic but the popularity of the coins saw a significant sum of money raised for both the Trust and NPMD.
In March 2021, further challenge coins were purchased for the ongoing Royal Irish Constabulary Commemoration project in a bid to raise further funds. All proceeds from the coin sales will go towards the RIC project.
## **FINANCIAL REVIEW**
## **Principal funding sources**
The charities main funding streams are:
- annual membership both corporate and personal;
- donations from police forces, retired officer associations, police federations and police and crime commissioners;
- 'give as you earn' donations directly from officers' payroll
- fundraising through social media e.g. appeals through facebook
- fundraising for specific events.
## **Reserves policy**
We have no fixed policy for the amount of reserves but rather would organise a special appeal should our funds fall below around £2,500; ongoing fundraising this year has ensured this has not occurred.
## **FUTURE PLANS**
## **Research**
We are continuing to expand our team of voluntary researchers and the work they are conducting on our behalf has added further historical names to the roll of honour.
## **Welsh Memorial**
Planning work and fundraising with Welsh Police Forces will continue towards the creation and installation of a Police Memorial in Wales. This project has been delayed due to the Coronavirus pandemic, but fundraising is well under way and it is hoped that this goal will be achieved in 2023.
## **Royal Irish Constabulary Commemoration**
The Trust continue to support the RIC Commemoration Event scheduled to take place in 2022. We are working in partnership to achieve fundraising goals for this project.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity was granted a Royal Charter and incorporated the Trust in March 2018. The charter supersedes any former governing documents and defines the objectives and constitution of the charity.
The charity is registered in both Scotland (SC048982) and England & Wales (1179754).
## **Recruitment and appointment of new trustees**
New trustees are appointed by existing trustees subject to a 6 month probationary period.
## **Organisational structure**
Day to day management of the charity is delegated to the secretary, David Acheson.
Page 3
Police Roll of Honour Trust
## Report of the Trustees
## for the Year Ended 31 March 2021
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Decision making**
The Trust is managed by its Trustees who liaise and meet informally on a regular basis to conduct and oversee Trust business with several formal meetings a year. As a result of the pandemic, no physical meetings took place in the last financial year, with MS Teams being utilised as an alternative.
The Trust is supported and advised when required by the advisors.
## **Risk management**
The Trust is a small charity and there are no major risks involved.
**REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** SC048982
**Principal address** Lancashire Constabulary HQ Preston Lancashire PR4 5SB
## **Trustees**
J Matulevicze S MacKay (resigned 31.10.20) T McLoughlin D Acheson D Gunn J Giblin C McLaughlin D Wilbraham K Redgate T Purcell A MacDonald J Apter S Edwards D Murphy **Independent Examiner** Sharles CA 29 Brandon Street Hamilton ML3 6DA
Dec 23, 2021 Approved by order of the board of trustees on ............................................. and signed on its behalf by:
## **Signature:**
J Matulevicze (Dec 23, 2021 12:07 GMT)
**Email:** joanne.matulevicze@rollofhonour.police.uk ........................................................................
J Matulevicze - Trustee
Page 4
Independent Examiner's Report to the Trustees of Police Roll of Honour Trust
I report on the accounts for the year ended 31 March 2021 set out on pages six to fourteen.
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
## **Basis of the independent examiner's report**
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention :
- (1) which gives me reasonable cause to believe that, in any material respect, the requirements
- to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
- to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## **Signature:**
## Robert Pollock
Robert Pollock (Dec 23, 2021 12:16 GMT)
**Email:** robert.pollock@sharles-ca.co.uk
Robert Pollock BA CA Sharles CA 29 Brandon Street Hamilton ML3 6DA
Dec 23, 2021 Date: .............................................
Page 5
Police Roll of Honour Trust
## Statement of Financial Activities for the Year Ended 31 March 2021
|Unrestricted
Restricted
fund
funds
Notes
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**11,191**
**1,350**
Other trading activities
2
**12,397**
**1,560**
Investment income
3
**14**
**-**
**Total**
**23,602**
**2,910**
**EXPENDITURE ON**
Raising funds
**4,235**
**-**
**Charitable activities**
Police Roll of Honour Trust
**5,336**
**3,615**
Other
**212**
**-**
**Total**
**9,783**
**3,615**
**NET INCOME/(EXPENDITURE)**
**13,819**
**(705)**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**28,593**
**828**
**TOTAL FUNDS CARRIED FORWARD**
**42,412**
**123**|**2021**
**Total**
**funds**
**£**
**12,541**
**13,957**
**14**
**26,512**
**4,235**
**8,951**
**212**
**13,398**
**13,114**
**29,421**
**42,535**|2020
Total
funds
£
26,853
4,198
13
31,064
572
24,604
-
25,176
5,888
23,533
29,421|
|---|---|---|
The notes form part of these financial statements
Page 6
Police Roll of Honour Trust
Balance Sheet 31 March 2021
|Unrestricted
Restricted
fund
funds
Notes
£
£
**FIXED ASSETS**
Tangible assets
7
**637**
**-**
**CURRENT ASSETS**
Stocks
8
**4,813**
**-**
Cash at bank
**36,962 **
**123**
**41,775**
**123**
**NET CURRENT ASSETS**
**41,775**
**123**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**42,412**
**123**
**NET ASSETS**
**42,412**
**123**
**FUNDS**
9
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|**2021**
**Total**
**funds**
**£**
**637**
**4,813**
**37,085**
**41,898**
**41,898**
**42,535**
**42,535**
**42,412**
**123**
**42,535**|2020
Total
funds
£
-
1,530
27,891
29,421
29,421
29,421
29,421
28,593
828
29,421|
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: Dec 23, 2021
## **Signature:** J Matulevicze (Dec 23, 2021 12:07 GMT)
**Email:** joanne.matulevicze@rollofhonour.police.uk
.............................................
J Matulevicze - Trustee
## **Signature:** David Acheson (Dec 23, 2021 12:16 GMT)
**Email:** dave.acheson@rollofhonour.police.uk
.............................................
D Acheson - Trustee
The notes form part of these financial statements
Page 7
## Police Roll of Honour Trust
## Cash Flow Statement for the Year Ended 31 March 2021
|Notes
**Cash flows from operating activities**
Cash generated from operations
1
Additional reconciling item
Net cash provided by operating activities
**Cash flows from investing activities**
Purchase of tangible fixed assets
Interest received
Net cash (used in)/provided by 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**|**2021**
**£**
**10,028**
**1**
**10,029**
**(849)**
**14**
**(835) **
**9,194**
**27,891 **
**37,085**|2020
£
5,875
1|
|---|---|---|
|||5,876|
|||-
13|
|||13|
||||
|||5,889
22,002|
|||27,891|
The notes form part of these financial statements
Page 8
Police Roll of Honour Trust
## Notes to the Cash Flow Statement for the Year Ended 31 March 2021
## **1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES**
|**Net income for the reporting period (as per the Statement of Financial**
**Activities)**
**Adjustments for:**
Depreciation charges
Interest received
Increase in stocks
**Net cash provided by operations**|**2021**
**£**
**13,114**
**212**
**(14)**
**(3,284)**
**10,028**|2020
£
5,888
-
(13)
-
5,875|
|---|---|---|
## 2. **ANALYSIS OF CHANGES IN NET FUNDS**
||At 1.4.20|Cash flow|**At 31.3.21**|
|---|---|---|---|
||£|£|**£**|
|**Net cash**||||
|Cash at bank|**27,891 **|**9,194 **|**37,085**|
||**27,891 **|**9,194 **|**37,085**|
|**Total**|**27,891 **|**9,194 **|**37,085**|
The notes form part of these financial statements
Page 9
Police Roll of Honour Trust
Notes to the Financial Statements for the Year Ended 31 March 2021
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity charityto that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost 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.
## **Tangible fixed assets**
At each balance sheet date, the company reviews the carrying amounts of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Individual assets costing £1,000 or less are not capitalised but are charged to the Statement of Financial Activities in the period in which they were purchased.
Depreciation is provided at the following rates in order to write off the cost of each asset over its estimated useful life:-
Computer Equipment - 25% straight line.
## **Stocks**
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to the income statement as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amounts of stocks recognised as an expense in the period in which the reversal occurs.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
continued...
Page 10
Police Roll of Honour Trust
## Notes to the Financial Statements - continued
## for the Year Ended 31 March 2021
## **1. ACCOUNTING POLICIES - continued**
## **Fund accounting**
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **2. OTHER TRADING ACTIVITIES**
|Shop income
**3.**
**INVESTMENT INCOME**
Deposit account interest|**2021**
**£**
**13,957 **
**2021**
**£**
**14**|2020
£
4,198|
|---|---|---|
|||2020
£
13|
## **4. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.
## **Trustees' expenses**
The charity has met the individual travel and subsistence expenses for 9 of the trustees. These expenses total £427 in the period to March 2021 (2020 - £10,546).
## **5. STAFF COSTS**
The charity has no employees in either the current or prior year.
## **6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|Unrestricted
Restricted
fund
funds
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
24,173
2,680
Other trading activities
4,198
-
Investment income
13
-
**Total**
28,384
2,680
**EXPENDITURE ON**
Raising funds
572
-
**Charitable activities**
Police Roll of Honour Trust
22,752
1,852
**Total**
23,324
1,852
**NET INCOME**
5,060
828|Total
funds
£
26,853
4,198
13
31,064
572
24,604
25,176
5,888|
|---|---|
continued...
Page 11
Police Roll of Honour Trust
## Notes to the Financial Statements - continued for the Year Ended 31 March 2021
|**6.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**|**- continued**|**- continued**||
|---|---|---|---|---|---|---|
|||Unrestricted||Restricted||Total|
|||fund||funds||funds|
||||£|£||£|
||**RECONCILIATION OF FUNDS**||||||
||**Total funds brought forward**|23,533|||-|23,533|
||**TOTAL FUNDS CARRIED FORWARD**|28,593||828||29,421|
|**7.**|**TANGIBLE FIXED ASSETS**||||||
|||||||Computer|
|||||||equipment|
|||||||£|
||**COST**||||||
||At 1 April 2020|||||**3,474**|
||Additions|||||**849**|
||At 31 March 2021|||||**4,323**|
||**DEPRECIATION**||||||
||At 1 April 2020|||||**3,474**|
||Charge for year|||||**212**|
||At 31 March 2021|||||**3,686**|
||**NET BOOK VALUE**||||||
||At 31 March 2021|||||**637 **|
||At 31 March 2020|||||-|
|**8.**|**STOCKS**||||||
|||||**2021**||2020|
|||||**£**||£|
||Stocks|||**4,813**||1,530|
|**9.**|**MOVEMENT IN FUNDS**||||||
|||||Net|||
|||||movement||At|
|||At 1.4.20||in funds||31.3.21|
|||£||£||£|
||**Unrestricted funds**||||||
||General fund|**28,593**||**13,819**||**42,412**|
||**Restricted funds**||||||
||Memorials||**828**|**(705)**||**123**|
||**TOTAL FUNDS**|**29,421**||**13,114**||**42,535**|
continued...
Page 12
Police Roll of Honour Trust
## Notes to the Financial Statements - continued
## for the Year Ended 31 March 2021
## **9. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|Incoming|Resources|Movement|
|---|---|---|
|resources|expended|in funds|
|£|£|£|
|**Unrestricted funds**|||
|General fund
**23,602**|**(9,783)**|**13,819**|
|**Restricted funds**|||
|Memorials
**2,910**|**(3,615)**|**(705)**|
|**TOTAL FUNDS**
**26,512**|**(13,398) **|**13,114**|
|**Comparatives for movement in funds**|||
||Net||
||movement|At|
|At 1.4.19|in funds|31.3.20|
|£|£|£|
|**Unrestricted funds**|||
|General fund
23,533|5,060|28,593|
|**Restricted funds**|||
|Memorials
-|828|828|
|**TOTAL FUNDS**
23,533|5,888|29,421|
|Comparative net movement in funds, included in the above are as follows:|||
|Incoming|Resources|Movement|
|resources|expended|in funds|
|£|£|£|
|**Unrestricted funds**|||
|General fund
28,384|(23,324)|5,060|
|**Restricted funds**|||
|Memorials
2,680|(1,852)|828|
|**TOTAL FUNDS**
31,064|(25,176)|5,888|
continued...
Page 13
Police Roll of Honour Trust
## Notes to the Financial Statements - continued
## for the Year Ended 31 March 2021
## **9. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
||||Net||
|---|---|---|---|---|
||||movement|At|
||At 1.4.19||in funds|31.3.21|
||£||£|£|
|**Unrestricted funds**|||||
|General fund|23,533||18,879|42,412|
|**Restricted funds**|||||
|Memorials||-|123|123|
|**TOTAL FUNDS**|23,533||19,002|42,535|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|51,986|(33,107)|18,879|
|**Restricted funds**||||
|Memorials|5,590|(5,467)|123|
|**TOTAL FUNDS**|57,576|(38,574)|19,002|
## **10. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 March 2021.
Page 14
Police Roll of Honour Trust
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
Fundraising
Memberships
Projects
**Other trading activities**
Shop income
**Investment income**
Deposit account interest
**Total incoming resources**
**EXPENDITURE**
**Other trading activities**
Purchases
**Charitable activities**
Insurance
Postage and stationery
Travel and subsistence
Subscriptions
Fundraising activity
Projects
**Other**
Computer equipment
**Support costs**
**Governance costs**
Accountancy
Legal and professional fees
Total resources expended
**Net income**|Detailed Statement of Financial Activities
for the Year Ended 31 March 2021
2021
2020
£
£
**10,074**
20,827
**-**
2,219
**1,117**
1,127
**1,350**
2,680
**12,541**
26,853
**13,957**
4,198
**14**
13
**26,512**
31,064
**4,235**
572
**277**
193
**2,015**
2,765
**427**
10,546
**1,362**
392
**120**
500
**3,615**
8,743
**7,816**
23,139
**212**
-
**1,050**
1,050
**85**
415
**1,135**
1,465
**13,398**
25,176
**13,114**
5,888|
|---|---|
|||
This page does not form part of the statutory financial statements
Page 15
2021-12-23
## POLI300-Annual Accounts
Final Audit Report
Created: 2021-12-23 By: Lisa Donald (Lisa.Donald@sharles-ca.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAV5YxqMK0uS_ujgcvr8dhmNKyj-BJprj9
## "POLI300-Annual Accounts" History
Document created by Lisa Donald (Lisa.Donald@sharles-ca.co.uk)
2021-12-23 - 11:51:09 GMT- IP address: 81.138.236.134
Document emailed to J Matulevicze (joanne.matulevicze@rollofhonour.police.uk) for signature 2021-12-23 - 11:52:30 GMT
Email viewed by J Matulevicze (joanne.matulevicze@rollofhonour.police.uk) 2021-12-23 - 12:06:09 GMT- IP address: 92.40.194.158
Document e-signed by J Matulevicze (joanne.matulevicze@rollofhonour.police.uk) Signature Date: 2021-12-23 - 12:07:01 GMT - Time Source: server- IP address: 92.40.194.158
Document emailed to David Acheson (dave.acheson@rollofhonour.police.uk) for signature 2021-12-23 - 12:07:03 GMT
Email viewed by David Acheson (dave.acheson@rollofhonour.police.uk) 2021-12-23 - 12:15:41 GMT- IP address: 172.224.226.95
Document e-signed by David Acheson (dave.acheson@rollofhonour.police.uk) Signature Date: 2021-12-23 - 12:16:31 GMT - Time Source: server- IP address: 95.146.21.10
Document emailed to Robert Pollock (robert.pollock@sharles-ca.co.uk) for signature 2021-12-23 - 12:16:33 GMT
Email viewed by Robert Pollock (robert.pollock@sharles-ca.co.uk) 2021-12-23 - 12:16:47 GMT- IP address: 81.138.236.134
Document e-signed by Robert Pollock (robert.pollock@sharles-ca.co.uk) Signature Date: 2021-12-23 - 12:16:57 GMT - Time Source: server- IP address: 81.138.236.134
Agreement completed.
2021-12-23 - 12:16:57 GMT