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2025-03-31-accounts

REGISTERED CHARITY NUMBER: SC048982

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2025

for Police Roll of Honour Trust T/A Police Remembrance Trust

Sharles Ltd Chartered Accountants

29 Brandon Street Hamilton ML3 6DA

Police Roll of Honour Trust T/A Police Remembrance Trust

Contents of the Financial Statements for the Year Ended 31 March 2025

Page
Report of the Trustees 1 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 to 14
Detailed Statement of Financial Activities 15 to 16

Police Roll of Honour Trust T/A Police Remembrance Trust

Report of the Trustees

for the Year Ended 31 March 2025

The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. 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 charitable objectives:

Main work

We provide the only authoritative archive of officers who have lost their lives in the line of duty as a result of criminal acts, enemy action in air raids, misadventure whilst taking special risks to protect the public or make arrests; accidents while on patrol or travelling to/from duty; on duty from natural and unknown causes.

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 T/A Police Remembrance Trust

Report of the Trustees for the Year Ended 31 March 2025

ACHIEVEMENTS AND PERFORMANCE Charitable activities

Royal Patronage

In June 2024, Buckingham Palace announced that His Majesty The King is delighted to retain the patronage of The Police Remembrance Trust. The Police Remembrance Trust, incorporating National Police Memorial Day (NPMD), is honoured to receive the patronage of The King, who as The Prince of Wales was a committed and involved patron to National Police Memorial Day since 2006. The news follows a recent review of Royal patronages conducted by the Royal Household, following His Majesty The King's Accession.

Roll of Honour

The UK Police Roll of Honour has been compiled after more than 25 years research and full details are held in our archive, printed roll of honour books and computerised database. There are over 4.5k names recorded on our Roll. An executive names committee has continued to meet on a regular basis via MS Teams to review names on the Roll of Honour. Discrepancies have been addressed and new names added as a result of ongoing research. The Roll of Honour has 4707 names recorded.

National Police Memorial Day

Secretaries of State and Police Chiefs joined a congregation of more than 1,000 at Glasgow Royal Concert Hall on Sunday 29th September 2024 to remember officers who gave their lives in the line of duty. The service of remembrance followed a police parade of more than 40 force standards from George Square to Glasgow Royal Concert Hall, where they joined a guard of honour involving officers from the UK and overseas. Police Scotland arranged a flyover as a mark of respect. Family members participated in the service, which poignantly honoured fallen officers' commitment, courage, and sacrifice. This being the anniversary year of the Chinook helicopter tragedy on the Mull of Kintyre, a wreath was laid to commemorate lives lost in air disasters, many of which have happened on Scottish soil.

Memorial Plaque Installation

On 30th December 2024, a blue memorial plaque was installed in Aikenhead Road Police Station, Glasgow to commemorate the 55th anniversary of the deaths of Angus Mackenzie and Edward Barnett. The officers were shot and killed by a former colleague when they found that he and his fellow assailants had just committed an armed bank robbery. A small service took place and was attended by the widows and families of the officers.

Research

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.

Fundraising activities

The Trust has a close working relationship with the other main charities associated with remembering fallen officers and their families, namely:

Page 2

Police Roll of Honour Trust T/A Police Remembrance Trust

Report of the Trustees

for the Year Ended 31 March 2025

FINANCIAL REVIEW

Principal funding sources

The charities main funding streams are:

Reserves policy

The trustees, being cognisant of the requirements of the Charity Commission, are satisfied that the level of reserves held in freely available funds is adequate to ensure the uninterrupted running of the Trust. The target level of reserves for the Trust is £100,000 - this equates to approximately two years of expenditure, at the desired level, on charitable activities and provides a sufficient and reasonable basis to ensure the Trust can continue in the short to medium term in the event of an unexpected interruption to income.

FUTURE PLANS Welsh Police Memorial

Despite there being 121 recorded Welsh police officer deaths, Wales remains the only home national not to have its own dedicated National Police Memorial. We are committed to seeing one be realised to mark the service and sacrifice of those who died on and in the line of duty. Planning work and fundraising with Welsh Police Forces will continue towards the creation and installation of a Police Memorial in Wales. This project is estimated to cost over £500,000. The location and design in principal have been agreed but given the estimated costs this project will take longer than first hoped but remains an ongoing priority for the Trust.

Police Arboretum Memorial Trust

The Trust is committed to supporting sister charity PAMT and supplies the names for the Roll of Honour at the National Arboretum. Following a meeting with the Chair of the Digital Education Committee, we look forward to working more closely to realise our shared vision for enhanced information sets around all those recorded, which could include biographical information shared from friends and relatives and more personal information about the officers who tragically died on duty.

Elizabeth Emblem

On 9 March 2024, the Government announced the introduction of a commemorative emblem as a mark of recognition for those who lost their lives while undertaking eligible public service. This includes police officers who are on the roll of honour. The design incorporates a rosemary wreath - a traditional symbol of remembrance, surrounding the Tudor Crown. It is inscribed 'For A Life Given In Service', with the name of the person to be commemorated inscribed on the reverse. The Emblem includes a pin to allow the award to be worn by the next of kin of the deceased. Once a case has been assessed and approved by the Cabinet Office, next of kin have a choice of how the emblem is presented. The first batch has been presented and it is envisaged that future presentations will take place during the National Police Memorial Day weekend.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity was granted a Royal Charter by Her Majesty Queen Elizabeth II. The Charter was affixed with the Great Seal and became a legal document and incorporated the Trust in March 2018. Following the merger of Police Roll of Honour and National Police Memorial Day Trust in 2023, the Charter remains the governing document, superseding those of the merged charities and defines the objectives and constitution of the charity.

The charity is registered in both Scotland (SC048982) and England & Wales (1179754).

Page 3

Police Roll of Honour Trust

T/A Police Remembrance Trust

Report of the Trustees for the Year Ended 31 March 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Recruitment and appointment of new trustees

New trustees are appointed by existing trustees subject to a 6 month probationary period. Thereafter, all trustees must be re-elected every 5 years.

Organisational structure

Day to day management of the charity is delegated to the secretary, David Acheson.

Matters relating to the planning of NPMD are attended to by administrator Melanie Davies.

Decision making

The Trust is managed by its Trustees who liaise and meet informally on a regular basis via MS Teams to conduct and oversee Trust business with several formal meetings a year. Executive committees, such as the NPMD Planning Committee has delegated responsibility to make all necessary decisions/arrangements for the annual event, providing updates on spending at interim full trust meetings.

The Trust is supported and advised when required by advisors.

Risk management

A risk register exists to identify and mitigate any risks which could harm the Trust's pursuance of its aims and objectives. An insurance policy is in place to cover public liability and events, specifically National Police Memorial Day.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

SC048982

Principal address

Lancashire Constabulary HQ Preston Lancashire PR4 5SB

Trustees

J Matulevicze T McLoughlin D Acheson D Gunn J Giblin C McLaughlin (resigned 5.12.24) D Wilbraham T Purcell D Murphy (resigned 5.12.24) D Threadgold (appointed 17.4.24) J Robins (appointed 17.4.24) S Carle (appointed 17.4.24) R Critchley I Lewis S Kempton E Anderson (appointed 17.4.24)

Independent Examiner

Sharles Ltd Chartered Accountants 29 Brandon Street Hamilton ML3 6DA

Page 4

Police Roll of Honour Trust T/A Police Remembrance Trust

Report of the Trustees for the Year Ended 31 March 2025

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ J Matulevicze - Trustee

Page 5

Independent Examiner's Report to the Trustees of Police Roll of Honour Trust

I report on the accounts for the year ended 31 March 2025 set out on pages seven 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 :

have not been met; or

Robert Pollock

The Institute of Chartered Accountants of Scotland

Sharles Ltd Chartered Accountants 29 Brandon Street Hamilton ML3 6DA

Date: .............................................

Page 6

Police Roll of Honour Trust T/A Police Remembrance Trust

Statement of Financial Activities for the Year Ended 31 March 2025

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
27,143
Other trading activities
2
11,775
Investment income
3
112
Total
39,030
EXPENDITURE ON
Raising funds
13,087
Charitable activities
Police Roll of Honour Trust
41,112
Other
-
Total
54,199
NET INCOME/(EXPENDITURE)
(15,169)
Transfers between funds
10
(7,801)
Net movement in funds
(22,970)
RECONCILIATION OF FUNDS
Total funds brought forward
23,552
TOTAL FUNDS CARRIED FORWARD
**582 **
Restricted
funds
£
53,099
-
-
53,099
-
52,311
-
52,311
788
7,801
8,589
87,800
96,389
2025
Total
funds
£
80,242
11,775
112
92,129
13,087
93,423
-
106,510
(14,381)
-
(14,381)
111,352
**96,971 **
2024
Total
funds
£
106,094
12,074
69
118,237
8,509
41,729
213
50,451
67,786
-
67,786
43,566
111,352

The notes form part of these financial statements

Page 7

Police Roll of Honour Trust

T/A Police Remembrance Trust

Balance Sheet 31 March 2025

Unrestricted
fund
Notes
£
CURRENT ASSETS
Stocks
8
9,680
Debtors
9
1,500
Cash at bank
(10,599)
581
NET CURRENT ASSETS
581
TOTAL ASSETS LESS CURRENT
LIABILITIES
581
NET ASSETS
581
FUNDS
10
Unrestricted funds
Restricted funds
TOTAL FUNDS
Restricted
funds
£
-
-
96,390
96,390
96,390
96,390
96,390
2025
Total
funds
£
9,680
1,500
85,791
96,971
96,971
96,971
96,971
581
96,390
**96,971 **
2024
Total
funds
£
9,226
1,352
100,774
111,352
111,352
111,352
111,352
23,552
87,800
111,352

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. J Matulevicze - Trustee

............................................. D Acheson - Trustee

The notes form part of these financial statements

Page 8

Police Roll of Honour Trust T/A Police Remembrance Trust

Notes to the Financial Statements for the Year Ended 31 March 2025

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 9

Police Roll of Honour Trust T/A Police Remembrance Trust

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

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

3.

Shop income
INVESTMENT INCOME
Deposit account interest
2025
£
11,775
2025
£
112
2024
£
12,074
2024
£
69

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

The charity has met the individual travel and subsistence expenses for 16 of the trustees. These expenses total £13,248 in the period to March 2025 (2024 - £15,389).

5. STAFF COSTS

The charity has no employees in either the current or prior year.

6.

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
14,843
Other trading activities
12,074
Investment income
69
Total
26,986
EXPENDITURE ON
Raising funds
8,509
Charitable activities
Police Roll of Honour Trust
36,229
Other
213
Total
44,951
Restricted
funds
£
91,251
-
-
91,251
-
5,500
-
5,500
Total
funds
£
106,094
12,074
69
118,237
8,509
41,729
213
50,451

continued...

Page 10

Police Roll of Honour Trust T/A Police Remembrance Trust

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund funds funds
£ £ £
NET INCOME/(EXPENDITURE) (17,965) 85,751 67,786
RECONCILIATION OF FUNDS
Total funds brought forward 41,517 2,049 43,566
TOTAL FUNDS CARRIED FORWARD 23,552 87,800 111,352
7. TANGIBLE FIXED ASSETS
Computer
equipment
£
COST
At 1 April 2024 and 31 March 2025 4,323
DEPRECIATION
At 1 April 2024 and 31 March 2025 4,323
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -
8. STOCKS
2025 2024
£ £
Stocks 9,680 9,226
9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Trade debtors 1,500 1,352

continued...

Page 11

Police Roll of Honour Trust

T/A Police Remembrance Trust

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

10. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Restricted funds
Memorials
NPMD
TOTAL FUNDS
Net movement in funds, included in the above are
Unrestricted funds
General fund
Restricted funds
Memorials
NPMD
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
Restricted funds
Memorials
NPMD
TOTAL FUNDS
At 1.4.24
£
23,552
1,489
86,311
87,800
111,352
as follows:
Net
movement
in funds
£
(15,170)
(9,290)
10,079
789
(14,381)
Incoming
resources
£
39,030
-
53,099
53,099
92,129
At 1.4.23
£
41,517
2,049
-
2,049
43,566
Transfers
between
At
funds
31.3.25
£
£
(7,801)
581
7,801
-
-
96,390
7,801
96,390
-
96,971
Resources
Movement
expended
in funds
£
£
(54,200)
(15,170)
(9,290)
(9,290)
(43,020)
10,079
(52,310)
789
(106,510)
(14,381)
Net
movement
At
in funds
31.3.24
£
£
(17,965)
23,552
(560)
1,489
86,311
86,311
85,751
87,800
67,786
111,352

continued...

Page 12

Police Roll of Honour Trust T/A Police Remembrance Trust

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

10. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Memorials
Police Remembrance Trust
NPMD
TOTAL FUNDS
Incoming
resources
£
26,986
1,000
250
90,001
91,251
118,237
Resources
Movement
expended
in funds
£
£
(44,951)
(17,965)
(1,560)
(560)
(250)
-
(3,690)
86,311
(5,500)
85,751
(50,451)
67,786

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Memorials
NPMD
TOTAL FUNDS
At 1.4.23
£
41,517
2,049
-
2,049
43,566
Net
movement
in funds
£
(33,135)
(9,850)
96,390
86,540
53,405
Transfers
between
funds
£
(7,801)
7,801
-
7,801
-
At
31.3.25
£
581
-
96,390
96,390
96,971

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Memorials
Police Remembrance Trust
NPMD
TOTAL FUNDS
Incoming
resources
£
66,016
1,000
250
143,100
144,350
210,366
Resources
Movement
expended
in funds
£
£
(99,151)
(33,135)
(10,850)
(9,850)
(250)
-
(46,710)
96,390
(57,810)
86,540
(156,961)
53,405

continued...

Page 13

Police Roll of Honour Trust

T/A Police Remembrance Trust

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

10. MOVEMENT IN FUNDS - continued

Memorials

To assist with the costs in relation to providing memorial contributions at remembrance events.

Police Remembrance Trust

To assist with the costs in relation to the US Embassy event held in December 2023.

National Police Memorial Day - NPMD

To assist with the costs in relation to hosting an annual national memorial day to honour the courage and ultimate sacrifice of police officers throughout the UK.

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.

Page 14

Police Roll of Honour Trust T/A Police Remembrance Trust

Detailed Statement of Financial Activities

for the Year Ended 31 March 2025

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Fundraising
Memberships
Projects
Transfer of funds from National Police Memorial
Day Trust
Other trading activities
Shop income
Investment income
Deposit account interest
Total incoming resources
EXPENDITURE
Other trading activities
Purchases
Charitable activities
Postage and stationery
Advertising
Travel and subsistence
Subscriptions
Fundraising activity
Projects
Other
Computer equipment
Support costs
Finance
Bank charges
Governance costs
Accountancy
Legal and professional fees
2025
£
25,722
1,420
-
53,100
-
80,242
11,775
112
92,129
13,087
2,803
3,462
13,248
930
14,524
56,509
91,476
-
82
1,440
425
1,865
2024
£
11,099
2,998
997
1,000
90,000
106,094
12,074
69
118,237
8,509
506
1,539
15,389
796
14,292
4,064
36,586
213
72
4,260
811
5,071

This page does not form part of the statutory financial statements

Page 15

Police Roll of Honour Trust T/A Police Remembrance Trust

Total resources expended
Net (expenditure)/income
Detailed Statement of Financial Activities
for the Year Ended 31 March 2025
2025
£
106,510
(14,381)
2024
£
50,451
67,786

This page does not form part of the statutory financial statements

Page 16

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