Christian Police Association
Report and Financial Statements For the year ended 31 December 2020
Registered charity numbers: 220482 England and Wales SC043784 Scotland
Christian Police Association
Report and Financial Statements For the year ended 31 December 2020
| Contents | Page |
|---|---|
| Charity Information | 1 |
| Report of the Trustees | 2 – 4 |
| Report of the Independent Examiner | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notes to the Financial Statements | 8 – 11 |
Christian Police Association
Charity information at 31 December 2020
Trustees
D Akinlawon G Alder K Banks-Lyon E Chisala K Evans H Flanigan M Godfree K Harding C Harries P Littleton G Norman H Pearson M Reavey (Chair) P Skedgell (Vice Chair) D Valente M Watts
Address
46-50 Rutherford Drive Park Farm Wellingborough NN8 6AX
Bankers
Barclays Bank PLC Braintree Branch 1 Bank Street Braintree Essex CM7 1UG
Independent Examiner
Mr J Nixon Evolve Accountants and Business Advisors Ltd. Unit 10 Phoenix Park Stephenson Industrial Estate Telford Way Coalville Leicestershire LE67 3HB
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Christian Police Association
Report of the Trustees For the year ended 31 December 2020
The Trustees present their report together with the financial statements of the charity for the year ended 31 December 2020.
Organisational structure
The Christian Police Association operates under a Constitution adopted on 28 September 2002 and is a registered charity, No. 220482 in England and Wales and No. SCO43784 in Scotland.
Governance and Management
New Trustees are appointed by existing Trustees. The Trustees meet at least twice per year and are supported by an Executive Director to whom the administration of the practical issues arising from the daily activities is delegated. The board of Trustees aims to have a broad range of skills represented, but in particular Christian doctrine, police work, finance and experience in running a branch.
Objectives and activities
The principle objects of the charity are to advance the Christian faith amongst serving members of the police service; and for the relief of poverty, and of sickness, and the promotion of any other charitable purpose in particular for the benefit of serving or retired members of the police service. And to promote, for the benefit of the public: partnership working between the Police and relevant community groups, encouraging and supporting the Police Service and therefore contributing to effective participation in community cohesion, safety and the prevention of crime. These objects are further defined in our Mission statement which is to:
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Be a National Voice for Christians in Policing
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Encourage and support Christians in the Police Service;
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Communicate in words and action, the truth, message and hope of the gospel of Jesus Christ to colleagues and the community we serve;
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Build bridges between the Christian community and the Police.
Public Benefit
The primary focus is on the encouragement and support of the members both in branches and where there is no branch as yet. The advancement of religion is a recognised public benefit and our work includes focus on moral and ethical values. Focus is also directed outwards, seeking to support the national policing plan through a number of local initiatives and partnering with other organisations, such as local churches and national charities. This seeks to improve quality of life and reduce crime ultimately bringing benefit to the public at large.
The Charity Commission’s general guidance on public benefit has been referred to in the reviewing and planning of current activities and future developments.
Achievements and Performance
As with all Charities, 2020 was a very challenging year due to the Covid pandemic and associated restrictions. However, as a charity we decided to remain fully operational and only furloughed one member of staff across the whole of our UK operations. We successfully moved our office staff to ‘home working’ during 2020 as we felt that we needed to continue to serve our fully operational policing family during this time of crisis. One example of the impact of the restrictions is that we usually hold our own Conferences twice a year and also actively engage in large Christian festivals and events throughout the UK to promote the Mission of the CPA. Across the UK our local leaders and members normally engage in many events in furtherance of our Mission and Vision. These events remained cancelled for the majority of 2020, albeit with some online events.
Our charity continued to operate in the majority of Police Service areas across the United Kingdom. We saw the new branches that had launched in 2019 grow and mature. Despite Covid, we saw a sustained growth in new members, friends and community partners. The new role of Executive Support Manager (ESM) for the CPA (which was set up in 2019) paid real dividends in the effectiveness of our charity during 2020. This role has significantly increased resilience within our charity. The ESM has completely revised our member database, which is now cloud based and it remains GDPR compliant. The ESM also set up a Covid Help page on our website and also set up a CPA YouTube channel which we have extensively utilised during the restrictions. We were also able to submit all of our Charity Commission financial documents on time. As would be expected, virtually all our meetings as Trustees, members and also our AGM were carried out online.
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In 2020, we continued to build upon our relationship with Police Chaplains across the UK, and with our emergency services colleagues in Firefighters for Christ and the Christian Ambulance Network. We also continue to support the work of the International Christian Police Fellowship and our charity is represented formally on the international governance board for that network. In June 2020, we coordinated an International Day of Prayer for Emergency Services and First Responders across the world. This was supported by two key international online events, where there was a truly international networking opportunity. Highlights can be seen on our CPA YouTube channel.
Our desire to engage ‘community partners’ with the CPA continues to encourage us with the tremendous support we have received from those partners. This partnership network continued to grow in 2020 and we came together with a number of key partners to enable us to share best practice in our Response phase to COVID.
Future developments
During 2020 Marie Reavey, the Chair of our Trustees remained seconded to work alongside the exciting initiative called ‘Faith and Police Together’ as outlined in our 2019 report. However, Marie is an operational officer and was called back to support the Covid response of her local Police area, so some of the work for the project will now been continued into 2021. Further information about this exciting initiative can be obtained www.faithandpolicetogether.org.uk. We look forward to the continued development of this project in 2021.
We intend to sustain and build upon our relationship with Police Chaplains across the UK. As mentioned above we will continue to work closely with the Police Charities UK Network. Again, we will continue to support our emergency services colleagues in the Christian Medical Fellowship, Firefighters for Christ and the Christian Ambulance Network.
As outlined in our 2019 report, a police staff network called the London Christian Police Family commenced a process of full engagement into our CPA charity. We continued to manage the logistical aspects of this merger during 2020, which has proved very fruitful. This should be completed in early 2021.
At the time of writing this report, we are hoping to be at the end of this this global coronavirus pandemic. We successfully moved our office staff to ‘home working’ during 2020 and during 2021 we hope to utilise ‘hybrid’ working with some time working in the office and some time working from home.
We have a Coronavirus Action Plan. Having been in a “response” phase for the majority of 2020 and for the first seven months of 2021, we hope to move to the Recovery and Reconstruction phase that we have planned. Finances remain challenging, and it was, and remains, disappointing that there was little, if any, funding made available to charities such as ours, who remained fully operational supporting our members.
Financial review
The net expenditure for the year amounted to £6,887 (in 2019 it was £16,220). Unrestricted funds total £128,290 (in 2019 it was £135,177).
The finance required to fund the activities is raised through the regular giving of many members and one off donations, supplemented by the refund of income tax from HM Revenue & Customs through the Gift Aid scheme. During 2020 the charity did not benefit from any grants or legacies
Restricted funds and Permanent Endowment funds are disclosed in note 12.
Reserves policy
The policy agreed by the trustees is to aim to hold in unrestricted reserves not committed or invested in tangible fixed assets (the ‘free’ reserves) sufficient cash reserves to cover salary costs for six months. This requires reserves of £33,170. Free reserves amount to £127,823, a level considered appropriate in the current economic circumstances.
Risk policy and review
The trustees have examined the major strategic, business and operational risks that the charity faces and continue to review them to ensure that they are adequately mitigated through insurance, strategic planning, policies and procedures. As outlined in this report a significant impact in 2020 (and in 2021) was the Coronavirus crisis. Trustees have authorised a range of Respond/Recovery/Reconstruction actions within a Coronavirus Action Plan for our Charity. This is being managed by the Executive Director and the Executive Support Manager who are employed by the charity.
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Trustees
The trustees holding office at the end of the period were as follows:
D Akinlawon G Alder K Banks-Lyon E Chisala K Evans H Flanigan M Godfree K Harding C Harries P Littleton G Norman H Pearson M Reavey (Chair) P Skedgell (Vice Chair) D Valente M Watts
Trustees' responsibilities in relation to the financial statements
Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the year and of its financial position at the end of the year. In preparing those financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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make judgments and estimates that are reasonable and prudent;
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state whether applicable accounting standards and statements of recommended practice have been followed subject to any departures disclosed and explained in the financial statements; and
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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 accounting records which disclose with reasonable accuracy at any time the financial position of the charity and 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 hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Trustees on 28th September 2021 and signed on their behalf by:
M Reavey
Chair of Trustees
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Independent Examiner’s Report to the Trustees of Christian Police Association
I report on the accounts of the Trust for the year ended 31 December 2020, which are set out on pages 6 to 11.
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, the Charities Accounts (Scotland) Regulations 2006 and the Charities Act 2011. The charity trustees consider that the audit requirements of Regulation 10(1) (a) to (c) of the Charities Accounts (Scotland) Regulations 2006 and section 144 of the Charities Act 2011 do not apply. The charity is preparing accrued accounts and I am qualified to undertake the examination by being a qualified member of ACCA.
It is my responsibility to:
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examine the accounts under section 44(1) (c) of the Charities and Trustee Investment (Scotland) Act 2005 and section 145 of the Charities Act 2011
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to follow procedures laid down in the general Directions given by the Charity Commission under section 145(5) of the Charities Act 2011
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to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (the 2006 Accounts Regulations) and the 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, 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 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 matter has come to my attention:
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which gives me reasonable cause to believe that in any material respect the requirements
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to keep accounting records in accordance with Section 44(1) (a) of the Charities and Trustee Investment (Scotland) Act 2005, Regulation 4 of the 2006 Accounts Regulations and section 130 of the Charities Act 2011
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to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations and the accounting requirements of the Charities Act 2011
have not been met; or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
Mr J Nixon FCCA
Date: 28 September 2021
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Christian Police Association
Statement of Financial Activities For the year ended 31 December 2020
| Unrestricted | Restricted | Endowment | Total | Total | ||
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | Funds | ||
| 2020 | 2020 | 2020 | 2020 | 2019 | ||
| £ | £ | £ | £ | £ | ||
| Note | ||||||
| Income | ||||||
| Donations | 2 | 78,367 | 0 | 78,367 | 74,595 | |
| Investment income | 3,315 | 3,315 | 3,672 | |||
| Income from the charitable activities: |
||||||
| Conferences and events |
-47 | -47 | 24,815 | |||
| Other Income | 810 | 810 | 6,083 | |||
| Total income | 82,445 | 0 | 0 | 82,445 | 109,165 | |
| Expenditure | ||||||
| Charitable activities | ||||||
| Conferences and events |
2,942 | 2,942 | 24,297 | |||
| Support costs | 3 | 85,202 | 0 | 85,202 | 98,837 | |
| Governance costs | 4 | 1,188 | 1,188 | 2,251 | ||
| Total expenditure | 89,332 | 0 | 0 | 89,332 | 125,385 | |
| Net income/(expenditure) before investment gains/(losses) |
-6,887 | 0 | 0 | -6,887 | -16,220 | |
| Net gains/(losses) on investments |
9 | -6,189 | -6,189 | 4,396 | ||
| Net income/(expenditure) |
-6,887 | 0 | -6,189 | -13,076 | -11,824 | |
| Transfers between funds |
0 | 0 | 0 | 0 | ||
| Net movement in funds |
-6,887 | 0 | -6,189 | -13,076 | -11,824 | |
| Fund balances brought forward |
135,177 | 115 | 50,981 | 186,273 | 200,295 | |
| Fund balances carried forward |
128,290 | 115 | 44,792 | 173,197 | 188,471 |
All of the above results are derived from continuing operations. All gains and losses in the year are included above.
The notes form part of these financial statements
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Christian Police Association
Balance Sheet 31 December 2020
| 2020 | 2019 | ||
|---|---|---|---|
| Note | £ | £ | |
| Fixed assets | |||
| Tangible assets | 8 | 467 | 567 |
| Fixed asset investments | 9 | 44,792 | 50,981 |
| Current assets | |||
| Stock | 2,000 | 2,000 | |
| Debtors | 10 | 15,474 | 13,298 |
| Cash at bank and in hand | 118,531 | 124,470 | |
| 136,005 | 139,768 | ||
| Creditors:amounts falling due within one year | |||
| 11 | -8,067 | -5,043 | |
| Net current assets/(liabilities) | 127,938 | 134,725 | |
| Total assets less liabilities | 173,197 | 186,273 | |
| Funds | 12 | ||
| Unrestricted | 128,290 | 135,177 | |
| Restricted | 115 | 115 | |
| 128,405 | 135,292 | ||
| Permanent Endowment | 44,792 | 50,981 | |
| 173,197 | 186,273 |
Approved by the Trustees on 28th September 2021 and signed on their behalf by:
M Reavey
Chair of Trustees
The notes form part of these financial statements
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Christian Police Association
Notes to the Financial Statements For the year ended 31 December 2020
1 Accounting Policies
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 (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
a) Accounting convention
The financial statements are prepared under the historical cost convention, and on a going concern basis.
b) Income recognition
Incoming resources are recognised in the period to which they relate.
c) Resources expended
Expenditure is accounted for as it becomes due and has been allocated to activities on a basis consistent with the use of resources.
d) Tangible fixed assets
Tangible fixed assets are stated in the balance sheet at their acquisition cost less accumulated depreciation.
Depreciation is provided on all tangible fixed assets, to write off the cost less estimated residual value of each assets over its expected useful life as follows:
Fixtures fittings - 15% on reducing balance Equipment - 33.3% on cost
e) Fixed asset investments
In accordance with FRS102, fixed assets investments are carried in the balance sheet at market value. Previously reporting under previous Generally Accepted Accounting Practice (GAAP) the fixed assets investments were carried in the balance sheet at historic transfer value.
f) Taxation
The charitable activities are exempt from taxation on the net incoming resources.
g) Funds
Unrestricted funds are available to be used for purposes within the objects of the charity at the discretion of the trustees.
Restricted funds can only be used for specific restricted purposes within the objects of the charity. The restrictions are specified by the donor or when funds are raised for particular restricted purposes.
The Permanent Endowment is to be held indefinitely. The income generated by the fund is credited to unrestricted funds in the year that it is received.
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Christian Police Association
Notes to the Financial Statements - continued For the year ended 31 December 2020
| 2. | Donations | £ | £ | £ | £ | |
|---|---|---|---|---|---|---|
| 2020 | 2019 | |||||
| Unrestricted | Restricted | |||||
| Donations & gift aid tax recovery | 70,725 | 70,725 | 59,382 | |||
| Donations from branches | 7,642 | 7,642 | 4,955 | |||
| Grants | 0 | 0 | 0 | 0 | ||
| Legacies | 0 | 0 | 10,258 | |||
| 78,367 | 0 | 78,367 | 74,595 | |||
| 3. | Charitable activities | |||||
| Support costs | ||||||
| On-Off Duty | 4,448 | 4,448 | 4,764 | |||
| Purchases for resale | 339 | 339 | 2,795 | |||
| Branch support | 2,720 | 2,720 | 7,188 | |||
| Staff costs | 66,340 | 0 | 66,340 | 62,944 | ||
| Office building costs | 3,795 | 3,795 | 3,795 | |||
| Office running costs | 6,895 | 0 | 6,895 | 6,304 | ||
| Promotion | 565 | 565 | 10,947 | |||
| Conferences & training | 0 | 0 | 0 | |||
| Depreciation | 100 | 100 | 100 | |||
| 85,202 | 0 | 85,202 | 98,837 | |||
| 4. | Governance costs | |||||
| Independent Examination |
780 | 768 |
||||
| Trustees governance | 408 | 408 |
||||
| Annual report | - | 1,075 | ||||
| 1,188 | 2,251 |
|||||
| 5. | Staff costs | |||||
| Wages and salaries | 65,444 | 61,078 |
||||
| Social security costs | - | 1,632 | ||||
| Pension costs | 896 | 234 |
||||
| 66,340 | 62,944 |
|||||
| The average full time equivalent number of employees was as follows: |
||||||
| Management | 1.3 | 1 |
||||
| Administration and support |
1.7 | 1.8 |
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| 6. | Transactions with related parties | Transactions with related parties | ||||
|---|---|---|---|---|---|---|
| Trustees and connected persons were reimbursed motor, travelling and other expenses totalling £Nil (2019: £Nil) |
||||||
| 7. | Net income | |||||
| The net income is stated after charging: | ||||||
| Independent Examiners remuneration: | 780 | 768 |
||||
| Depreciation | 100 | 100 |
||||
| 8. | Tangible fixed assets | |||||
| Fixtures and fittings |
Equipment | Total | ||||
| Cost | £ | £ | £ | |||
| B/fwd | 6,472 | 6,853 | 13,325 | |||
| Additions | 0 | 0 | 0 | |||
| C/fwd | 6,472 | 6,853 | 6,853 | |||
| Depreciation | ||||||
| B/fwd | 5,905 | 6,853 | 12,758 | |||
| Charge for year | 100 | 100 | ||||
| C/fwd | 6,005 | 6,853 | 6,853 | |||
| Net book value | ||||||
| At 31/12/19 | 567 | 0 | 567 | |||
| At 31/12/20 | 467 | 0 | 467 | |||
| 9. | Fixed asset investment | |||||
| The Edinburgh Investment Trust plc: 8144 Ordinary 25p shares | ||||||
| Brought forward | 50,981 | 48,783 |
||||
| Value as restated | ||||||
| Net gains/(losses) on investments | -6,189 | 2,198 | ||||
| 44,792 | 50,981 | |||||
| The fixed assets investment is carried in the balance sheet at market value | ||||||
| 10. | Debtors | |||||
| Prepayments | 3,892 | 854 | ||||
| Other debtors | 11,582 | 12,444 | ||||
| 15,474 | 13,298 | |||||
| 11. | Creditors: amounts falling due within one year | |||||
| Other creditors | 8,067 | 5,043 | ||||
| Accrued expenses | ||||||
| 8,067 | 5,043 |
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| 12. | Accumulated Funds | |||||
|---|---|---|---|---|---|---|
| a) Unrestricted | ||||||
| Brought forward | 135,177 | 151,397 | ||||
| Net movement on funds | -6,887 | -16,220 | ||||
| Transfer (to)/from restricted funds | 0 | 0 | ||||
| Total Unrestricted funds carried forward | 128,290 | 135,177 | ||||
| b) Restricted | ||||||
| Brought forward | 115 | 115 | ||||
| Income to the fund | 0 | 0 | ||||
| Expenditure from the fund | 0 | 0 | ||||
| Transfer (to)/from unrestricted funds | 0 | 0 | ||||
| Total Restricted funds carried forward | 115 | 115 | ||||
| Restricted funds are held for the following activities: | ||||||
| Scottish Region | ||||||
| Warwickshire | ||||||
| New Testaments | 115 | 115 | ||||
| c) Permanent Endowment | ||||||
| Brought forward | 50,981 | 48,783 | ||||
| Net gains/(losses) on investments | -6,189 | 2,198 | ||||
| 44,792 | 50,981 | |||||
| Total fund balances | 173,197 | 186,273 | ||||
| 13 | Analysis of net assets among funds | Permanent endowment |
||||
| Unrestricted | Restricted | Total | ||||
| Funds | Funds | Funds | Funds | |||
| £ | £ | £ | £ | |||
| Tangible fixed assets | 467 | 467 | ||||
| Fixed asset investments | 44,792 | 44,792 | ||||
| Cash at bank | 118,416 | 115 | 118,531 | |||
| Other current assets | 17,474 | 17,474 | ||||
| Current liabilities | -8,067 | -8,067 | ||||
| 128,290 | 115 | 44,792 | 173,197 | |||
| 0 | ||||||
| Reserves policy | ||||||
| Free reserves | 127,823 | |||||
| 6 months salary | 33,170 | |||||
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