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2022-03-31-accounts

Association of Special Constabulary Officers (ASCO) Report of the Trustees For the year ended 31 March 2022

The trustees present their annual report for the year ended 31 March 2022 and financial statements for the year ended 31 March 2022 and confirm they comply with the Charities Act 1983, as amended by the Charities Act 2011, and the ASCO Constitution.

1. Reference and Administrative Information

Charity Name: Association of Special Constabulary Officers (ASCO)

Charity Registration Number: 1179953

Principal Office: The Enterprise Centre University of East Anglia Norwich Research Park Norwich Norfolk NR4 7TJ

Board of Trustees:

David Pedrick-Friend (Chair) Marc Kastner-Walmsley (Deputy Chair) Hitesh Mehta (Secretary) Dr Ashley Frayling (Treasurer)

Bankers:

Lloyds Bank plc Registered office: 25 Gresham Street, London EC2V 7HN

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2. Structure, governance and management

ASCO is a Charitable Incorporated Organisation (association model) with voting membership other than the charity trustees. Our Constitution is our incorporating document.

All trustees are directed to read the Charity Commission guidance on the roles and responsibilities of trustees (CC3a), and guidance ‘Campaigning and political activities for small charities’.

The charity has a National Representative Committee which includes its trustees, members elected to represent each region and lead on key areas for policy or organisational development (such as communications and diversity). The National Representative Committee appoints additional members and non-members to support key areas of work as required.

The Association works with other national bodies concerned with increasing the efficiency of the police and the advancement of volunteering in the prevention of crime. These include the Home Office, College of Policing, National Police Chiefs Council, The Superintendents’ Association, The Association of Police and Crime Commissioners (APCC), and Police Federation of England & Wales. It is represented on a very wide range of national policing policy boards.

3. Objectives and activities

The charitable objectives of the Association of Special Constabulary Officers (ASCO) are:

Over the course of the last year, we have undertaken a range of activities to further these objectives and to provide public benefit.

These include:

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memorials, and awards for Special Constables. ASCO also works very closely with the College of Policing, and represents Special Constables on a number of national committees and boards chaired by the College. ASCO also liaises directly with the Independent Office for Police Complaints.

The trustees have highlighted key strategic opportunities in achieving its charitable objectives including enhancing the role, support, capability, and contribution of Special Constables, developing a stronger strategic vision for the future of the Special

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Constabulary learning from practice in other sectors and in policing internationally, more effectively bringing together and engaging Special Constables, and supporting greater diversity and inclusion within the Special Constabulary.

The trustees have highlighted key risks to the Association achieving its charitable objects which include the decline in overall numbers and hours served of Special Constables nationally, the need for greater engagement and communication across all Special Constables, gaps in ‘voice’ and representation at local and national level, limitations in wellbeing support, gaps in support for Special Constables regarding complaints, injury and discipline, and unevenness of practice in respect of initial learning and competency development, access to training, and development of opportunities to specialise for Special Constables.

4. Achievements and performance

Key areas of delivery during the year have already been set out in the above section outlining the activities of the Association.

ASCO has in particular delivered:

5. Financial Review

The accounts of the Association have been prepared. As a small charity, the Association does not meet the threshold to require an Independent Examination or full audit of our accounts.

The Association’s policy is to balance income and expenditure in any year. Any reserves are carried forward and utilised in the following year.

The principal sources of funds are:

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All expenditure is on meeting the objectives of the Association, and includes governance and policy support for trustees, travel expenses to required meetings, legal and audit fees, training and development welfare wellbeing and sundry operating expenses.

6. Future plans

The Association intends to continue to represent all Special Constables across the Special Constabulary, across all areas of interest and concern.

The focus will be in further building the formal representation ‘offer’ to Special Constables delivered by ASCO, including:

The Association plans to continue growing membership to a higher percentage of Special Constables across the country by developing membership benefits and better communicating the work of the Association.

The new and refreshed National Council, consisting of elected officers, elected regional representatives and co-opted specialists, will continue progress to better balance workloads and improve communication with members region by region and nationally.

The Association will make a major contribution to leading future vision and thinking in respect of the Special Constabulary, through delivering its ‘ Thinking about the Future’

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review, The review will develop a longer-term (10-20-year timescale), strategic and evidence-based perspective on the future purpose, role, capability and contribution of the Special Constabulary.

The Association will:

7. Declaration

The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity trustees

Signature:

Full name: Dr Ashley Frayling Position: Trustee and Treasurer Date: 10[th] December 2022

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Charity number: 1179953

Association Of Special Constabulary Officers

Report of the Trustees and Unaudited Financial Statements

For the year ended 31 March 2022

Association of Constabulary Officers Detailed Statement of Financial Activities For the year ended 31 March 2022

Independent Examiners Report to the Trustees

For the period ended 31[st] March 2022

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (“the Act”). The charity’s trustees consider that an audit is not required for this year under section 144 of the Act and that an independent examination is needed.

It is my responsibility to:

 examine the accounts under section 145 of the Charities Act,

 to follow the applicable Directions given by the Charity Commission (under section 145(5)(b) of the Act, and

 to state whether particular matters have come to my attention

Basis of independent examiner’s statement

My examination was carried out in accordance with general Directions given by the Charity Commission. 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, with the seeking of explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

 the accounting records were not kept in accordance with section 130 of the Charities Act; or

 the accounts did not accord with the accounting records; or

 the accounts did 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 in order to enable a proper understanding of the accounts to be reached.

Peter Ellington FAIA Triple Bottom Line Accounting Limited The Enterprise Centre University of East Anglia Norwich Norfolk NR4 7TJ

7 December 2022

Association Of Special Constabulary Officers Statement of Financial Activities For the year ended 31 March 2022

Notes
Income and endowments from:
Donations and legacies
2
Charitable activities
Membership activities
Total
Expenditure on:
Charitable activities
4/5
Membership activities
Total
Net income
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted funds
2021
£
£
9,539
23,723
645
968
10,184
**24,691 **
(15,800)
(11,711)
(15,800)
(11,711)
(5,616)
12,980
40,316
27,336
34,700
40,316

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Association Of Special Constabulary Officers Statement of Financial Position As at 31 March 2022

Notes
Current assets
Cash at bank and in hand
Creditors: amounts falling due within one year
9
Net current assets
Creditors:amounts falling due within one year
Total assets less current liabilities
Net assets
The funds of the charity
Unrestricted income funds
Total funds
10
2022
£
34,991
34,991
-
34,991
289
34,700
34,700
34,700
2021
£
40,316
40,136
-
40,316
-
40,316
40,316
40,316

The financial statement were approved and authorised for issue by the Board and signed on its behalf by:

Ashley Frayling Trustee

8 December 2022

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Association Of Special Constabulary Officers Notes to the Financial Statements For the year ended 31 March 2022

1. Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and 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 2015)’, Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Charities Act 2011.

Association Of Special Constabulary Officers meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Incoming resources

All incoming resources are included in the statement of financial activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Resources expended

Liabilities are recognised as resources expended when there is a legal or constructive obligation committing the Charity to the expenditure:

Irrecoverable VAT

Irrecoverable VAT is included in the Statement of Financial Activities, and is reported as part of the expenditure to which it relates.

2. Income from donations and legacies

2022 2021
£ £
Unrestricted funds
Donations received - 1,835
Grants received 9,539 21,888
9,539 23,723

3. Income from charitable activities

2022 2021
£ £
Unrestricted funds
Membership Activities
Membership Fees 645 968

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Association Of Special Constabulary Officers Notes to the Financial Statements Continued For the year ended 31 March 2022

4. Costs of charitable activities by fund type

Unrestricted funds
Membership Activities
Support costs
osts of charitable activities by activity type
Activities undertaken directly
Membership Activities
nalysis of support costs
Governance costs
2022
£
14,815
985
15,800
2022
£
15,800
2022
£
985
2021
£
11,135
576
11,711
2021
£
11,711
2021
£
576

5. Costs of charitable activities by activity type

6. Analysis of support costs

7. Net income/(expenditure) for the year

This is stated after charging/(crediting):
Auditor's fees
2022
2021
£
£
~~985~~
~~576~~

8. Comparative for the Statement of Financial Activities

The comparative year values on the Statement of Financial Activites are for unrestricted funds.

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Association Of Special Constabulary Officers Notes to the Financial Statements Continued For the year ended 31 March 2022

9. Creditors: amounts falling due within one year

Trade creditors

2022
£
289
289
2021
£
576
576

10. Movement in funds

Unrestricted Funds

General
General
Unrestricted Funds - Previous year
General
General
Purpose of unrestricted Funds
General
Unrestricted funds used for general charitable purposes
Analysis of net assets between funds
nrestricted funds
General
General
Balance at
01/04/2021
£
40,316
40,316
Balance at
01/04/2020
£
27,336
27,226
Incoming
resources
£
10,184
10,184
Incoming
resources
£
24,691
24,691
Outgoing
Balance at
resources
31/03/2022
£
£
(15,800)
34,700
(15,800)
34,700
Outgoing
Balance at
resources
31/03/2021
£
£
(11,711)
40,316
(11,711)
40,316
Net
Current
assets/
(liabilities)
Net Assets
£
£
34,700
40,316
34,700
40,316
Outgoing
Balance at
resources
31/03/2022
£
£
(15,800)
34,700
(15,800)
34,700
Outgoing
Balance at
resources
31/03/2021
£
£
(11,711)
40,316
(11,711)
40,316
Net
Current
assets/
(liabilities)
Net Assets
£
£
34,700
40,316
34,700
40,316
34,700
40,316

11. Analysis of net assets between funds

Unrestricted funds General General

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Association Of Special Constabulary Officers Notes to the Financial Statements Continued For the year ended 31 March 2022

Previous year
Unrestricted funds
General
General
Net
Current
assets/
(liabilities)
Net Assets
£
£
40,316
27,336
40,136
27,336

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Association of Constabulary Officers Detailed Statement of Financial Activities For the year ended 31 March 2022

2022
£
INCOME AND ENDOWMENT Donations and legacies
Donations
-
Grants receivable
9,539
Charitable activities
Membership Fees
645
Total incoming resources
10,184
Expenditure
Charitable activities
Hotel. Travel and meetings
-
Consultancy fees
(12,600)
Admin
(616)
Computer Software
(1,426)
Insurance
(173)
(14,815)
Support Costs
Governance costs
Independent examination fees
(985)
Total resources expended
(15,800)
Net Income
(5,611)
2021
£
1,835
21,888
23,733
968
24,691
(801)
(8,273)
(240)
(1,667)
(154)
(11,135)
(576)
(11,711)
12,980

8 of 8 This page does not form part of the statutory financial statements