2025-03-31-accounts - Association Of Special Constabulary Officers

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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 2025

Association Of Special Constabulary Officers

Contents Page

For the year ended 31 March 2025

Page Independent Examiner’s report to the Trustees 3 Report of the Trustees 4-8 Statement of Financial Activities 9 Statement of Financial Position 10 Notes to the Financial Statements 11-14

Association Of Special Constabulary Officers

Report Of the Trustees For the year ended 31 March 2025

I report to the trustees on my examination of the accounts of the charity for the year ended 31 March 2025

Responsibilities and basis of report

As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 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 examiners statement

I have completed my examination. I confirm that no 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 2011 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 in order to enable a proper understanding of the accounts to be reached.

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

31/07/2025

Association Of Special Constabulary Officers

Association of Special Constabulary Officers (ASCO) Report of the Trustees

For the year ended 31 March 2025

The trustees present their annual report for the year ended 31 March 2025 and financial statements for the year ended 31 March 2025 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:

Dr Ashley Frayling (Chair) Curtis James Marshall (Deputy Chair) Philip Clare (Treasurer) Matthew Whalley (Secretary) Jamie Allan David Pedrick-Friend

Bankers:

Lloyds Bank plc

Registered office: 25 Gresham Street, London EC2V 7HN

Association Of Special Constabulary Officers

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 an ASCO Advisory Board which includes its trustees, and charity volunteers to represent charity members through their unique perspectives thanks to specialist skills and experiences, each having an area of responsibility they are accountable for delivering on within the charity.

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.

Objectives and activities

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

i. the promotion of the efficiency of the police by, but not limited to, providing and facilitating the giving of information, advice, and training to Special Constables; and
ii. the advancement of citizenship and community development through the promotion of volunteering and public participation in the prevention and solution of crime.

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

These include:

Strategic planning to cope with the increase in volunteer numbers and skills to cope with the increased demand based on wider engagement with key stakeholders to campaign for improvement to national policy and legislation around the Special Constabulary, including communication campaigns, recruitment drives, restructuring and events.
Continuing to be very busy contributing in various ways nationally to the development of policy and practice in relation to the Special Constabulary. Including engagement with government and with a wide range of national leads and stakeholders, and contribution to numerous national strategic groups. This includes representing Special Constables on the national Special Constabulary Working Group, and leading nationally on developing communication, engagement, and reward across the Special Constabulary. This has seen the development of a several thematic work areas, including recruitment and retention

Association Of Special Constabulary Officers

across the Special Constabulary. This work has also included representing Special Constables on national boards considering formal honours, 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 has been part of a national working group reviewing guidance in relation to police ethics.
ASCO has been leading on work to support female Special Constables, including Dr Ashley Frayling (ASCO Chair) and Dr Iain Britton (ASCO research advisor) leading on a project to research and develop improved models for attracting and recruiting, engaging, retaining, and improving the experience of female Special Constables. This work has had a strong emphasis on engaging female Special Constables.
Continuing to maintain a much larger membership for the charity, despite overall continuation of decline in Special Constable numbers nationally. This has included further building the representation of ASCO in Police Scotland. ASCO achieves a membership that is diverse, with over 15% of ASCO members identifying as BAME, compared to 10% of Special Constables nationally. One in seven members of ASCO identifies as LGBT+. The proportion of female members is lower (at 15%) than the population of Special Constables as a whole; that is likely in part to reflect that longer serving ‘career’ Special Constables are more likely to join ASCO, and female Special Constables are significantly under-represented in terms of longer-service.

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 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, and unevenness of practice in respect of initial learning and competency development, access to training, and development of opportunities to specialise for Special Constables.

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:

A continuing much increased representation, in terms of increased membership compared to previous ASCCO arrangements.

Association Of Special Constabulary Officers

A notable growth in the number of SCs actively involved across the charity’s work, which has served to further strengthen the development of ASCO and its role.
A focus on female SCs, and improving the engagement and experience of women in the Special Constabulary, the appointment of our first female chair is testament to this work.
Influencing organisational review processes of Special Constabularies.
Data work to identify key issues and trends in national data across the Special Constabulary.
Strengthening of the support model for Special Constables, and contributing to wider national work focused on volunteer officer wellbeing.

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 broadly 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:

An annual grant from the Home Office of £12,000
Membership fees (for non-Special Constabulary members)
Donations

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, particularly relating to technology and accountancy.

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 focusing and building the influence and the impact of ASCO as an Association, and it’s engagement and visibility across Special Constables.

Representation to ‘give voice’ to Special Constables, and to influence the future
direction of the Special Constabulary strategically and operationally, locally and nationally;
Addressing issues of diversity and inclusion, accessibility and fairness, across the
Special Constabulary;

Association Of Special Constabulary Officers

• Representation to help improve volunteering experience, strengthen leadership, reverse reductions in Special Constable numbers, improve retention, receive continuing professional development, and where desired to support opportunities to specialise; and

Strategic representation to champion the role and contribution of volunteer officers.

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

The Association will make a major contribution to leading future vision and thinking in respect of the Special Constabulary.

The Association will:

• continue to fund on a part-time commissioned basis support to provide basic advice and administrative support to trustees and to enhance the policy work of the charity;

continue to manage the finances of the Association responsibly and to have the
Accounts audited annually and meet the requirements of the Charities Commissioner.

Declaration

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

Signature:

Full name: Philip Clare Position: Trustee and Treasurer Date: 31[st] July 2025

Association Of Special Constabulary Officers

Statement of Financial Activities For the year ended 31 March 2025

Notes Income and endowments from: Donations and legacies 2 Charitable activities Membership activities Total Expenditure on: Charitable activities Membership activities Total Net income Reconciliation of funds Total funds brought forward Total funds carried forward	Unrestricted funds 2025 £ £ 36,362 36,362 1,667 1,667
	38,029 38,029
	-30,755 -30,755
	-30,755 -30,755
	7,274 7,274 26,616 26,616
	33,891 33,891

Association Of Special Constabulary Officers

Statement of Financial Position As at 31 March 2025

Notes Tangible Assets Current Assets Cash at bank and in hand Creditors: amounts falling due within one year 9 Net current assets Creditors: amounts falling due more than one year Total Assets less current liabilities Net Assets The funds of the charity Total funds	2025 2024 £ £ 117 233 33,774 26,383 33,891 26,616 - - 33,891 26,616 - - 33,891 26,616
	33,891 26,616
	33,891 26,616
	33,891 26,616

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

Matthew Whalley

Trustee 31/07/2025

Association Of Special Constabulary Officers

Notes to the Financial Statements For the year ended 31 March 2025

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:

2.	Income from donations and legacies	2025	2024
		£	£
	Unrestricted funds
	Donations received
	Grants received	36,362	13,495
3.	Income from charitable activities	2025	2024
		£	£
	Unrestricted funds
	Membership activities	1,667	376

Association Of Special Constabulary Officers

4. Costs of charitable activities by fund type

Unrestricted funds Membership Activities Support costs	2025 £ 2024 £ 28,875 18,315 1,880 1,194
	30,755 19,510

5. Costs of charitable activities by activity type

	2025	2024
	£	£
Activities undertaken directly
Membership Activities	28,875	19,510

6. Analysis of support costs

	2025	2024
	£	£
Governance costs	1,880	1,194

Association Of Special Constabulary Officers

	2025	2024
	£	£
7. Net income/(expenditure)for the year
This is stated after charging/(crediting)
Auditor's fees	1,228	835

8. comparatives for the statement of Financial Activities

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

9. Creditors: amounts falling due within one year

9. Creditors: amounts falling due within one year Trade creditors	2025 2024 £ £ - -
	- -

10. Movement in funds

Unrestricted Funds

General Unrestricted Funds - Previous year General	Balance at 01/04/2024 £ 26,616 26,616 Balance at 01/04/2023 £ 31,805 31,805	Incoming resources £ 38,030 38,030 Incoming resources £ 14,321 14,321	Outgoing resources £ (30,755) (30,755) Outgoing resources £ (19,510) (19,510)	Balance at 31/03/2025 £ 33,891
				33,891

				Balance at 31/03/2024 £ 26,616

				26,616

Association Of Special Constabulary Officers

11. Analysis of net assets between funds

Unrestricted funds General General

Net Current
assets/	Net Assets
(liabilities)
£	£
33,774	33,891
33,774	33,891