Christian Police Association
Report and Financial Statements For the year ended 31 December 2024
Registered charity numbers: 220482 England and Wales SC043784 Scotland
Christian Police Association
Report and Financial Statements For the year ended 31 December 2024
| Contents | Page |
|---|---|
| Charity Information | 1 |
| Report of the Trustees | 2 – 5 |
| Report of the Independent Examiner | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notes to the Financial Statements | 9 – 12 |
Christian Police Association
Charity information at 31 December 2024
Trustees
G Alder K Banks-Lyon E Chisala K Evans H Flanigan M Godfree (Chair) C Harries P Littleton G Norman (Vice Chair) T Rowlandson M Reavey D Valente M Watts
Address
46-50 Rutherford Drive Park Farm Wellingborough NN8 6AX
Bankers
Barclays Bank PLC United Trust Bank
Independent Examiner
Mr J Nixon Evolve Accountants and Business Advisors Ltd. Unit 10 Phoenix Park Stephenson Industrial Estate Telford Way Coalville Leicestershire LE67 3HB
1
Christian Police Association
Report of the Trustees For the year ended 31 December 2024
The Trustees present their report together with the financial statements of the charity for the year ended 31 December 2024.
Organisational structure
The Christian Police Association operates under a Constitution adopted on 28 September 2002 (with subsequent amendments) 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 principal 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
2024 was a year of much change in leadership. We bid farewell to our President, Chief Constable Pam Kelly, and welcomed Deputy Chief Constable Neil Jerome as our new President and Deputy Chief Constable Ben Snuggs as our Deputy President. Brian McCarthy stepped down as Executive Director in June, and we welcomed our new Executive Director, Deborah Akinlawon QPM (who consequently stepped down as Trustee). We also said goodbye to our Chair of Finance Katy Harding. Evans Chisala was subsequently elected as new Chair of Finance. He had been serving CPA in support of Katy for a while.
CPA publish a magazine every month called On & Off Duty This has been in publication since our foundation in 1883. The majority of recipients receive this digitally, through our website, email and social media. A few receive hard copies by post. The electronic open rate is around 60% - which is excellent for a publication in digital marketing industry terms. We know that many more open it digitally but in circumstances where it is not captured.
The year in more detail:
2
January and February 2024 - Following the resignation of the then Executive Director, Brian McCarthy, the beginning of the year saw the development of a recruitment process for his successor, advertising and conducting interviews for the prospective candidates. Alongside this, the annual CPA Online Alpha course commenced with over 20 attendees, and end of year financial work was undertaken.
March 2024 - Announcement of Deborah Akinlawon QPM as the new Executive Director for CPA, commencing on the 1 May after a 6 weeks handover period.
April 2024 - In the Easter Edition of On & Off Duty, our relationship with Community Partners was highlighted through articles written by our partners, Eternal Wall and Police Children’s Fund. Welfare is central to our ethos and a visit to the Harrogate Rehabilitation Centre to visit one of our Branch Leaders was conducted by the North Regional Coordinator, Mike Quinnell, the outgoing Exec Director, Brian and the new Executive Director, Deborah. It was also a chance to see how this centre, which was set up by our founder Catherine Gurney OBE is currently run.
May 2024 - Deborah, the new Executive Director officially started, with the vision to build on the foundation already laid, to Support through Prayer, Encourage through Fellowship and Empower through God’s word. We also attended and displayed at the Good News for Everyone national conference.
June 2024 - Our National Conference took place in Lancashire, and included a newly developed Commissioning Ceremony for the new CPA Executive Director, presided over by the new National Police Chaplain The day after our Conference, CPA were represented at the Gather Movement, an opportunity to make people aware of CPA and to network with other likeminded organisations. Two CPA members were part of Festival Teeside, where Churches came together in unity to impact the lives of the community in Teeside. This was in partnership with the Luis Palau Foundation. At the end of June, it was the turn of CPA Northern Ireland (CPA NI) to celebrate its 140 anniversary and its many achievements over the years. Both the Executive Director and Chair of Trustees were in attendance. The theme was Looking Back, Looking Up and Looking Forward. Our International Day of Prayer for the Emergency Services also took place towards the end of June, with contributions from across the world.
July 2024 - brought the news of the tragic murders of three little girls in Southport and triggered disturbances across the UK. This in turn ignited the biggest Police response since 2011. CPA Branches linked in with local churches to respond to the needs of local officers. GMP CPA started a weekly Prayer meeting, some of our Community Partners, notably ROC, NDOPW, local churches, Police Chaplaincy UK and many others connected with CPA to support CPA locally and nationally through prayers and local support. Churches rose up to help where they are based. CPA were an active part of Op Navette – the Staff Support Network response to the disturbances, taking part in listening circles across the UK. This continued into August. NDOPW put on a special prayer meeting for the Police with over 300 participants online. Members and leaders from CPA spoke and were present. CPA NI held its annual Holiday Bible Week from the 29 July to the 2 August.
September 2024 – CPA alongside our Partners the Christian Ambulance Association and Firefighters for Christ were represented at the Emergency Services Show in Birmingham. The Executive Director attended the national DEI Conference and was given opportunity to share about the work of CPA to all DEI Leads across the UK. On the last Sunday of the month CPA was represented at the National Police Memorial Service in Glasgow. Keith Evans, one of our Trustees, through His work with Christian Vision for Men (CVM) was able to create a link with Officers in Guernsey and visited the Island. Supt Tim Rowlandson, one of our Trustees represented CPA at the 4th Lausanne Congress, a gathering of over 5,000 Christian leaders from over 230 countries.
October 2024 – Team building day for CPA staff. Opportunity to speak at a Christian School in London. Executive Director and Executive Support Manager attended the Global Leadership Network conference in Cambridge. This provided vital leadership training material for our Leaders Conference in November.
November 2024 – Leaders Conference at High Leigh. 77 Branch Leaders/ Deputy Branch Leaders, Trustees and Regional Coordinators came together. Our guest speakers were Debra Green from Redeeming our Communities (ROC), Bejoy Pal from Ascension Trust, Matt Hopley – Police Chaplaincy UK and Supt Tim Rowlandson, who shared the lessons he had learnt in Lausanne of Declaring Christ, Displaying Christ and Together. The Executive Director had the opportunity to speak about the CPA and what we do at an Interfaith event online organised by British Transport Police. The theme was one of taking care of those who are taking care of us.
December 2024 - alongside the NDOPW theme of Shine Your Light, CPA Branches held Carol Services and Christmas events across the country.
Throughout the year, we continued to engage with Transform Work, and benefitted from mutual support with other workplace Christian groups.
Also throughout the year, our CPA merchandise stock continued to be refreshed and sold regularly.
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Future developments
Our vision is to build on the previous SEE vision, and Support through Prayer, Encourage through Fellowship and Empower through God’s word.
National Conference 2025 is planned for May and is to be held in Kent.
Leaders Conference 2025 is planned for November.
During 2025 we plan to add the ChurchSuite Giving module to our ChurchSuite Member database. This will allow the giving data from our Sage financial software to be exported/imported into ChurchSuite, populating each Members giving data. This will enable better relations with our donors, and significantly, will reduce the time it takes us to do a Gift Aid claim - from two and half days, to five minutes. We can then do Gift Aid claims monthly, instead of the current every six months.
Additionally, we plan to create a page on the website specifically to give more information about Giving/Donating.
Then we plan to do a fundraising appeal, tailored differently to those who currently do not donate (90% of our Membership), and to those who do donate.
Financial review
This year we witnessed a net loss (before gains on investments) for the year of -£22,985 (in 2023 it was a net income of £41,960). The net loss is mainly attributable to a shortfall in donations. Unrestricted funds total £128,666 (in 2023 it was £160,315).
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. We did not obtain any grants.
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 £43,200 . Free reserves amount to £128,516 , 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.
4
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 (Chair) K Harding C Harries P Littleton G Norman (Vice Chair) T Rowlandson M Reavey 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 22 September 2025 and signed on their behalf by:
G Norman
Vice Chair of Trustees
5
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 2024, which are set out on pages 7 to 12.
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: 23.09.2025
6
Christian Police Association
Statement of Financial Activities For the year ended 31 December 2024
| Unrestricted | Restricted | Endowment | Total | Total | ||
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | Funds | ||
| 2024 | 2024 | 2024 | 2024 | 2023 | ||
| £ | £ | £ | £ | £ | ||
| Note | ||||||
| Income | ||||||
| Donations | 2 | 74,947 | 0 |
74,947 | 141,188 | |
| Investment income | 5,273 | 5,273 | 4,301 | |||
| Income from the charitable activities: |
||||||
| Conferences and events |
46,357 | 46,357 | 45,270 | |||
| Other Income | 6,950 | 6,950 | 11,317 | |||
| Total income | 133,527 | 0 | 0 | 133,527 | 202,076 | |
| Expenditure | ||||||
| Charitable activities | ||||||
| Conferences and events |
37,199 | 37,199 | 42,540 | |||
| Support costs | 3 | 117,843 | 0 | 117,843 | 116,148 | |
| Governance costs | 4 | 1,470 | 1,470 | 1,428 | ||
| Total expenditure | 156,512 | 0 | 0 | 156,512 | 160,116 | |
| Net income/(expenditure) before investment gains/(losses) |
-22,985 | 0 | 0 | -22,985 | 41,960 | |
| Net gains/(losses) on investments |
9 | 0 | 565 | 565 | 9,040 | |
| Net income/(expenditure) |
-22,985 | 0 |
565 | -22,420 | 51,000 | |
| Transfers between funds |
-8,663 | 0 | -8,663 | 0 | ||
| Net movement in funds |
-31,649 | 0 |
565 | -31,084 | 51,000 | |
| Fund balances brought forward |
160,315 | 115 | 60,021 | 220,451 | 169,451 | |
| Fund balances carried forward |
128,666 | 115 | 60,586 | 189,367 | 220,451 |
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
7
Christian Police Association
Balance Sheet 31 December 2024
| 2024 | 2023 | ||
|---|---|---|---|
| Note | £ | £ | |
| Fixed assets | |||
| Tangible assets | 8 | 150 | 200 |
| Fixed asset investments | 9 | 60,586 | 60,021 |
| Current assets | |||
| Stock | 5,191 | 5,191 | |
| Debtors | 10 | 77,368 | 57,557 |
| Cash at bank and in hand | 65,280 | 107,007 |
|
| 147,839 | 169,755 | ||
| Creditors:amounts fallingdue within oneyear | |||
| 11 | -19,208 | -9,525 | |
| Net current assets/(liabilities) | 128,631 | 160,230 | |
| Total assets less liabilities | 189,367 | 220,451 | |
| Funds | 12 | ||
| Unrestricted | 128,666 | 160,315 | |
| Restricted | 115 | 115 | |
| 128,781 | 160,430 | ||
| Permanent Endowment | 60,586 | 60,021 | |
| 189,367 | 220,451 |
Approved by the Trustees on 22 September 2025 and signed on their behalf by:
G Norman
Vice Chair of Trustees
The notes form part of these financial statements
8
Christian Police Association
Notes to the Financial Statements For the year ended 31 December 2024
1 Accounting Policies
Reconciliation with previous generally accepted accounting practice
Fixed assets 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
9
Christian Police Association
Notes to the Financial Statements - continued For the year ended 31 December 2024
| 2. | Donations | £ | £ | £ | £ | |
|---|---|---|---|---|---|---|
| 2024 | 2023 | |||||
| Unrestricted | Restricted | |||||
| Donations &gift aid tax recovery | 69,836 | 69,836 | 79,967 | |||
| Donations from branches | 5,111 | 5,111 | 12,243 | |||
| Grants | 0 | 0 | ||||
| Legacies | 48,978 | |||||
| 74,947 | 74,947 | 141,188 | ||||
| 3. | Charitable activities | |||||
| Support costs | ||||||
| On-Off Duty | 756 | 756 | 1,229 | |||
| Purchases for resale | 5,827 | 5,827 | 6,802 | |||
| Branch support | 12,466 | 12,466 | 22,488 | |||
| Staff costs | 86,757 | 86,757 | 72,920 | |||
| Office buildingcosts | 4,250 | 4,250 | 3,562 | |||
| Office runningcosts | 4,673 | 4,673 | 6,085 | |||
| Promotion | 2,287 | 2,287 | 2,640 | |||
| Conferences & training | 777 | 777 | 422 | |||
| Depreciation | 50 | 50 | ||||
| 117,843 | 0 | 117,843 | 116,148 | |||
| 4. | Governance costs | |||||
| Independent Examination |
882 | 840 | ||||
| Trusteesgovernance | 413 | 413 | ||||
| Annual report | 175 | 175 | ||||
| 1,470 | 1,428 | |||||
| 5. | Staff costs | |||||
| Wages and salaries | 86,399 | 72,600 | ||||
| Social securitycosts | - | |||||
| Pension costs | 358 | 320 | ||||
| 86,757 | 72,920 | |||||
| The average full time equivalent number of employees was as follows: |
||||||
| Management | 1.3 | 1.3 | ||||
| Administration and support |
1.7 | 1.5 |
10
| 6. | Transactions with relatedparties | Transactions with relatedparties | ||||
|---|---|---|---|---|---|---|
| Trustees and connected persons were reimbursed motor, travelling and other expenses totalling £Nil (2023: £Nil) |
||||||
| 7. | Net income | |||||
| The net income is stated after charging: | ||||||
| Independent Examiners remuneration: | 882 | 840 | ||||
| Depreciation | 50 | |||||
| 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 | 13,325 | |||
| Depreciation | ||||||
| B/fwd | 6,272 | 6,853 | 13,125 | |||
| Charge foryear | 50 | 50 | ||||
| C/fwd | 6,322 | 6,853 | 13,175 | |||
| Net book value | ||||||
| At 31/12/2023 | 200 | 0 | 200 | |||
| At 31/12/2024 | 150 | 0 | 150 | |||
| 9. | Fixed asset investment | |||||
| The Edinburgh Investment Trustplc: 8144 Ordinary25pshares | ||||||
| Brought forward | 60,021 | 50,981 | ||||
| Value as restated | ||||||
| Netgains/(losses)on investments | 565 | 9,040 | ||||
| 60,586 | 60,021 | |||||
| The fixed assets investment is carried in the balance sheet at market value | ||||||
| 10. | Debtors | |||||
| Prepayments | 37,797 | 23,505 | ||||
| Other debtors | 39,571 | 34,052 | ||||
| 77,368 | 57,557 | |||||
| 11. | Creditors: amounts falling due within oneyear | |||||
| Other creditors | 19,208 | 9,525 | ||||
| Accrued expenses | ||||||
| 19,208 | 9,525 |
11
| 12. | Accumulated Funds | |||||
|---|---|---|---|---|---|---|
| a) Unrestricted | ||||||
| Brought forward | 160,315 | 118,355 | ||||
| Net movement on funds | -22,985 | 41,960 |
||||
| Transfer(to)/from restricted funds | ||||||
| Adjustment to opening balance | -8,663 , | |||||
| Total Unrestricted funds carried forward | 128,666 | 160,315 | ||||
| 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: | ||||||
| New Testaments | 115 | 115 | ||||
| c) Permanent Endowment | ||||||
| Brought forward | 60,021 | 50,981 | ||||
| Netgains/(losses)on investments | 565 | 9,040 | ||||
| 60,586 | 60,021 | |||||
| Total fund balances | 189,367 | 220,451 | ||||
| 13 | Analysis of net assets among funds | Permanent endowment |
||||
| Unrestricted | Restricted | Total | ||||
| Funds | Funds | Funds | Funds | |||
| £ | £ | £ | £ | |||
| Tangible fixed assets | 150 | 150 | ||||
| Fixed asset investments | 60,586 | 60,586 | ||||
| Cash at bank | 65,165 | 115 |
65,280 | |||
| Other current assets | 82,559 | 82,559 | ||||
| Current liabilities | -19,208 | -19,208 | ||||
| 128,666 | 115 | 60,586 | 189,367 | |||
| **Reservespolicy ** | ||||||
| Free reserves | 128,516 | |||||
| 6 months salary | 43,200 | |||||
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