Charlty number: 257564 THE SUSSEX POLICE CHARITABLE TRUST TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR TFIE YEAR ENDED 31 DECEMBER 2025 THE SUSSEX POLICE CHARITABLE TRUST CONTENTS Page Refefence and administrative details of the Charity. its Trustoes and advisers Trustees. report 2-20 Independent audito￿. report on the financial statements 21-24 Statement ot rinancial activities 25 Balance sheet 26 statement of cash flows 27 Notes to the financial statements 28-41 THE SUSSEX POLICE CHARITABLE TRUST REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2025 Trustees S Biglands (Honsl, MA MSC, Chair L Care, VI￿ Chair and Honorary Treasurer J Brooks J Chapman S Cobbold S Murphy S Burfool S Webb, Honorary Secretary E Manklow J Ashford N Grimwood-Jones Charity ioglstergd number 257564 Principal office Sussex Police Headquarters Malling House Lewes East Sussex BN7 2DZ P•trons Chief Constsble Jo Shiner and Peter James Independent auditors TC Group Statutory Auditor One Bell Lane Lewes East Sussex BN7 1JU Banke CAF Bank Ltd PO Box 289 25 Kings Hill Avenue West Malling Kent ME19 4JQ Investment advisors ChaAes Stanley & Co Ltd 6-10 Mount Ephraim Road Tunbridge Wells Kent TN1 1EE Page 1 THE SUSSEX POLICE CHARITABLE TRUST TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The Trustees present their annual report together with the audited financial statements of Charity (the Trust) for the period 1 January 2025 to 31 December 2025. The Trustees confirm that the Annual report and financial statements of the Trust comply with the current slalulory requirements, the requirements of the charity's governing document and the provisions ol the Statement of Recommended Practice ISORPI, applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 effective 1 January 20191. Objectives and activities . Trust objects The objects of the Sussex Police Charitsble Trust I'lhe Trust, or'SPCT'I are lo provide support and assistance lo members and retired members of the Trust, or their indiv￿ual partners or dependent family member5. who are in need, hardship or distress. All Sussex Police off￿ers, stafl, special constables and volunteer5 are invited to join the Trust on payment of the small subscription fee. Retired members can access the TTUSt'S services wilhoul the need lo continue to pay a membership fee. The Trust's fouf core values 8re 'compassionale, fair, inclusive and professional,. Members, their partne¥s and dependanls can a¢￿sS the following support provided by the Trust". Advice and Guidance Trust Advisers offer confidential advice and guidance on a wide range of topics, including signposting to specialist servI￿S The Trust Advisers take an empalhelic and holistic approach lo support members in expk)ritFg available options. The aim is lo assist members lo make informed choices to benefit their lives and those of their dependants. Grants and Loans Members can make applications for grants and loans from the Trust. They do this through the Trust Advisers who make anonymised applications lo the Funding Panel on their behalf. There is not en exhausts've list of support that the Trust offers as il is based on member need. Some examples are as follows.. Travel and accornmodalion if a member or their family require specialist hospital Irealmenl., Food vouchers for members struggling with unexpected costs or decrease in 1ncome". Essential household items for someone having to move, such as following a relationship breakdown or landlord selling up, Therapies, such as physiothempy or counselling. where timely assistance cannot be obtained elsewhere, such as through the NHS, the Employee Assisiance Programme or Sussex Police's Occupational Health Department. Grants over £3,000 that have been agreed by the Funding Panel need to be approved by the Trustee Board prior to award. Other grants agreed by the Funding Panel can be awarded immediately, with the Board ratifying the decisions al their next meeting. Page 2 THE SUSSEX POLICE CHARITABLE TRUST TRUSTEES. REPORT {CONTINUED} FOR THE YEAR ENDED 31 DECEMBER 2025 Obiectlves and actJvlties (contlnuedl Members who are employed by Sussex Police and are in need, hardship or distress can apply to the Funding Panel for an interest-free loan of up to £5.000 from the Trust. There are certain conditions to be mel, such as the person being unable to lake out a 'high street, loan and having the ability to pay back the loan over an agreed term of no more than five years. The loans are repayable through deductions from payroll, hence retired members and volunteers are not eligible for this support. When a member of the Trust leaves Sussex Police, rather than retires, they are no longer a member. In cases where there is a loan in place from the Trust, efforts a￿ made to recover the outstanding loan balance through payroll. Where full repayment is not possible, an agreement is sought with the ex-member to continue lo repay the loan until rt is paid off in full, and this requires Trustee approval. Loan awards can be for a variety of purposes where need, hardship or distress is agreed by the Funding Panel. However, loan applications lor debt repayment or consolidation are not permitted as this is a regulated 8clivty under the Financial Conduct Authority IFCAI rules. Recuperatlve Breaks The Trust owns a three-bedroom bungalow in Dorsel that is available for members to stay in for up to six days at a lime. These breaks provide space, quiet and the opportunity for members and their families lo recuperate from illness. bereavement or other life challenges. b. Main a￿vItIeS undertaken to further the charltys purposes for publlc beneflt The Sussex Police Charitable Trust meets the requirements of Section 2121 of the Charits'es Act 2011 through.. Prevention or relief of povety.. Relief Gf those in need by reason of age, ill-health, disability, financial hardship or other disadvantage., Other chafilable purposes. Trustees give regard to the 9uidance issued by the Charity Commission on public benefit. The objects are met through the provision of advice, guidance and financial support lo police officers, police staff, volunteers and their dependanls. This helps members to remain at {or return lol work through limes of need, hardship or distress. They are also mel through the provision of support lo retired members and dependants. Ullimalety, the public as a whole benefits from the services provided by Sussex Police. Achlevements and performance a. Review of Activltles Member contacts The Trust was contacted for support 529 times in 2025, compared to 478 limes in 2024. The 2025 contscts were from 394 individual members, compared lo 379 in 2024, as some required support more than once over the year. Members were provided wth advice and guidance from the Trust, either ovef the phone, via email or in person. Approaches to the Trust for 2025 were up 51 from 2024. The busiest year on record was 2023 with 629 contscts. Page 3 THE SUSSEX POLICE CHARITABLE TRUST TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 Achievements and perfomiance Icontinuedl Number of contacts 2021-2025 700 600 500 400 300 200 100 2021 2022 2023 2024 2025 Heatth matters remained the main reason for people getting in touch in 2025 al 56gh, down from 62Wo in 2024. Housing, debt. domestic abuse and cost of living all saw a 1 Ok increase in 2025, with other reasons iemaining the s8me. In addition, there is now a 'general enquiry, section12%1. Page 4 THE SUSSEX POLICE CHARITABLE TRUST TRUSTEES, REPORT ICONTINUED} FOR THE YEAR ENDED 31 DECEMBER 2025 A¢hievoments and pOrfo￿anCe {continued) Reasons for Contact 2025 Genefal Enouiry, 18, 20 -Benefits, 3, 0° Flousing, 36, 40 Legal, 32, 4tskn C05t of Living, 125, 15% Bereavement, 43, 50/ Total Health, Relationship, 53, 7% Domestic Abuse, 28, 3% Debt, 28, 4Q/o stress and mental health continued lo be the most common subcategory of health matters al 43Vo of contacts, the same percentage as in 2024. Disability was the second main reason for contact at 12gk, which also matches 2024. Musculoskeletal was 100A compared lo 130kn in 2024. and all other categories were within 1% of the previous year's figures. Page 5 THE SUSSEX POLICE CHARITABLE TRUST TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 Aehievements and performance Icontlnuedl Health by Category 2025 Carel Respite elc. 32, 7Yo Gtner,Il 111 He3111), 13..3% Hospilhllpost Operative, 41,9% Genpfal 111 Health Family, 17. 4Y4 Injury, 6, 1% Hospital Travel, .34, 1% Mobilsly/ Aids. /. ?% ler'.i)inal Illness, /, 2Yo SIILSs/ 196. 43% Musiuldi/..J SkelelJl, 45, 10. DÉsJbilily, 56, 120 In 2025, there were 226 applIcat￿nS for financial support that eame lo the Funding Panel, compared lo 149 in 2024(52,￿ increasel Of these. 216 were agreed1960kl, cornpared to 145197Vol in 2024 The 2025 awards were made up of 199 grants and 17 loans. Grants The total value of grants applications awarded by the Funding Panel in 2025 was £88,395, compared lo £53,567 in 2024 and £71,065 In 2023. This was in addition lo E320 for the Police Children's Fund birthday gifts 18 recipients}, £1,020 for Preserved- Rale Widow payments 13 recipientsl and £1,000 for the Force-wide Inilialives grant agreed each year by Trustees The average Funding Panel graril in 2025 was £444 compared to £406 in 2024. The highest individual grant award, at £3,410 56, was for home mobility adaptations. This was agreed by the Funding panel and then approved by Trustees prior to payment as it rame In over £3,000. The lowest grant award was £78 for emergency accommodation. Page 6 THE SUSSEX POLICE CHARITABLE TRUST TRUSTEES. REPORT {CONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 Achlevements and performance Icontlnuedl The Tnjsl pays out 8W8rds agreed through the Funding Panel based on aclu81 expenditure incurred, so there is aKvays a financi81 variance in grants awarded and those paid out each year. Factors include". actual costs are less than estimated, change of circumstances so that all or part of an award is no longer required and payments straddling the financial year. Actual grants paid out in 202S for Funding Panel awards totalled £81,222, compared to £43,282 in 2024. Including Police Children's Fund, Preserve(J-Rate Widows and Forc&wide Ini112tive$. Ihe tot21 grants paid out in 2025 were £83,562. In 2025, the￿ were 53 grant writebacks totalling £6,472. Grants were awarded for various reasons, and il is worth noting that the￿ is often more than one issue affecting the member. The top five purposes for grant awards in 2025 were.. Therapies lo help with mental health and wellbeing1461 Help towards essential billslf(KJd vou¢hers1411 Therapies lo help with physical health and wellbeing1291 Hospitsl travel or travel costs to v1511 unwell family member1251 Disabilty adaptslions, aids and equipmenvrespite care and home help {14) Other reasong for grants included housing {good$, moving costs. emergency repairs and emeTgency accommodation), medical support lineluding dentsl trealmentl. recuperative breaks, fvneral costs. child educational psychologi$Vassessment and legal costs. Loans A total of 17 loans were awarded in 2025, compared to 13 in 2024. The total amount awarded was £29,340. The average loan was £1,726, wrth individual loans ranging from £350 10 £3,500. The purposes of the loans were.. bills, including car replacemenurepairs {91. housing costs {51. private medical costs {11 and urgent travel costs As with grants, loans are agreed for specific purposes and are paid out based on actual costs incurred. The actual loans paid out in 2025 tolalled £28,890, compared to £8.304 paid out in 2024. £1,237 was written back in 2025 as costs were not as high as expected or the loans were no longer needed. As of 31 st December 2025. there were 31 open loans with a lolal balance of £45,723. This includes £4.007 not yel drawn down. Recuperatlve Bungalow The recuperatsve bungalow hosted 138 guests over 45 of the 52 weeks. The bungalow was closed for hvo weeks in January for annual maintenance and repair ané weeks over the Christmas period lo allow for housekeeper and stsff lime off. In addition, there were three weeks where guests needed to cancel their stay al the last minute and, despite wide promotion, the weeks were unable lo be filled. Bungalow allocations We￿ made on a priority needs basis. In 2025. Sussex Police officers and staff made up 78 /0 of the stays and retired members 22¥0. Any membei that was unsuccessful in being allocated a slay al the bungalow bul mel the criteria, was offered lo be pul fotW8rd for ftjture dales or apply for an allernalive break through the Funding Panel. Allefnative breaks can also be requested where the bungalow is not su¢table for a member's rleeds. School holidays continue to attract the majority of applications. Page 7 THE SUSSEX POLICE CHARITABLE TRUST TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 Achievements and performance Icontinuedl Retired Members The Trust received 70 approaches from retired membefs in 2025, which equated to 13Yo of all enquiiies. This compared lo 49 individual retired members in 2024 110¥0 of all enquiriesl. The Trust continues lo seek lo maintain a strong relationship wlh Sussex branches of the National Association of Retired Police Officers INARPOI and communicates regularly with rell￿d members who have agreed lo their contact details being retained by the Trust. Retired members made up 220/0 of the annual bungalow occupancy, compared to 199/0 in 2024. Death Benefit Scheme The Twst has continued lo administer Sussex Police's Death Beneftl Scheme. Any paid etnployee of Sussex Police Can join this scheme and sign-up is free Should a member of the scheme die in service. £2 is deducted from the payroll of 811 the Death Benefit Scheme members on the next available payday, and the total is given lo the named beneficiaries of the deceased member. The Trust aims to pay out within two working days of re￿Ipl of the beneficiary's bank details and is reimbursed by Sussex Police following the collection of the £2 from members. The scheme provides all Sussex Police Offi￿[$ and 51aff with the opportunity to show support immediately lo IheiF colleague's bereaved loved ones and no more than £4 is taken from a member in a given rnonth. In 2025 the Death Benefi't Scheme paid out on￿, with a payment of £6,228. At the end of 2025, membership was 3,089 compared to 3.098 al the end of 2024. This equates to 52010 of the Sussex Police headcounl (officers and staffj. down from 530A in 2024. Police Children's Fund The Police Children's Fund is a separate charity Ireg. no.11569031 that exists lo provide support relating lo education and development for the children of police officers from subscribing forces where the parent has died or retire(S on ill health grounds. The Trust links with the fund for the purpose of making a payment to eligible children on their biTlhday, up lo and including their eighteenth birthday. The gift amount is reviewed every fv40 years by Trustees in line with inflalK*n measures and is currently sel al £40 per beneficiary. In 2025, eight gift payments lolalling £320 were maije. Preserved Rate Windows The Preserved-Rale Widows scheme is a historic agreement lor wdows ol Sussex Police officers who, it was fell, had been given unclear advice on their pension over thirty years ago. As il was deemed that this led to financial hardship. Trustees agreed lo make an annual charitable contribution towards their ulilily bills. The award amount Is Teviewed by Trustees every two years based Dn inflation measures and increased trom £320 10 £340 in 2025. In 2025, there were three remaining beneficiaries, and a lolal of £1.020 was paid out. Force-wide Initiatives Trustees allocate £1,000 each year for initiatives that will benefit people across Sussex Police. In 2025. following number of ¥equests, Trustees allocated £250 of food vouchers to each division (East, Vvesl and Brighton and Hovel and Headquarters. to support colleagues with lood and other essential items. Page 8 THE SUSSEX POLICE CHARITABLE TRUST TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 A¢hlevom¢nts and performance Icontinuedl Servi¢• Provision Impact Members who receive support from the Trust regularfy provide formal and informal feedback on their experience. This helps shape provision for the future and can be used for promotional purposes, subject to member agreement. The Trust operates a continuous improvement mc*Jel and is therefore a￿ayS looking al ways to improve member experience and lo attract and retain members. The Trust frequently received positive comments from its members during 2025, which provided assurance that the service was effectively and efficiently delivering support. The Trust welcomes any recommendations fo¥ improvement, which are reviewed and implemented as needed. There was nothing of significance raised in 2025. Slruclured surveys were sent out to a random sample of members who re￿iVed advice or support during the year. 50 members retumed the suNey in 2025, compared to 58 in 2024.. 1000A of respondents would recommend SPCT to someone else198% in 20241 96Vo of respondents found il easy to find SPCT'S contsct delails195Vo in 20241 100QA of respondents said SPCT appeared lo know what they were doing 540/0 of respondents said that the time taken lo respond lo their initral enquiry was shorter than expected., the remaining 46010 slating that it was about what they expected 96010 of respondents said SPCT initially explained what was going to happen and why12% said 'partl*, 2Yo selected 'nol applicable'l 98V/o of respondenls said SPCT made them feel reassured12VJo selected 'nol applicable'l 980/0 of respondents said SPCT listened careftjlly to what they had to say12Vv selected 'nol appli¢able'l 980k of respondents said SPCT look matters seriously12% selected 'not applicable'} 100 % of respondents said they were treated with respect 1000/0 of respondents said SPCT were fair in the way they dealt with them 1000/0 of respondents rated the seryice as 'excellenf198ty/o in 2024} 98•lg said the T¥usl's understanding of their Issue was 'excellent'12¥0 said 'good'l Please see below lor some of the comments from reswnderkls.. The Trust really helped me in a difficult financial time where I couldn t see a solution in sight. I was hesitant lo contact as I wasn't sure about disclosing my personal circumstances, however, everything was dealt with in Confiden￿ and they, metaphorically, pulled me off the ground and back onlo my feel. The support and empathy I received was excellent at a difficult b"me. I felt able to use the seNice unjudged. The SPCT team were fantastic in my request for assistance. They were kind, caring, informative, professional and extremely helpful. They kept in regular contact and helped me through the process the whole way. l am so grateful for the assistan￿ they provided me and really appreciate all of their hard Brilliant service provided. I was able to lake a well needed family break durtng difficutt times which made a massive difference to our circurnstances. Thank you. .1 felt so listened lo which in itself was a prety big deal at the time. I'll be forever grateful. SPCT is amazing! The housekeeper is amazingl Honestly you are all amazing arid l am so glad I have paid into the SPCT Sin￿ the start of my service. I cannot thank you all enough. The break was just what I needed. thank you. I can't thank you enough for the help you gave me. Thank you so much. I cannot fault SPCT, they truly care and do their best to support us. Thank you. Page 9 THE SUSSEX POLICE CHARITABLE TRUST TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 Achievernents and perfomiance (continued) Complaints Process The Tiust lakes all complaints Teceived very seriously ancl seeks a swrft resolution that is satisfactory lo all part￿S invo￿ed. using any learning lo impTove processes, as per the intern81 and exlemal complaints policies. No formal complaints were received durtng 2025. b. Income generation ernbership Subs¢rlptions Membership subscription fees rose for the first time since 2012, from £2.50 10 £3.00 on 1 sl November 2025. While Trustees assess the ￿Ve1 of subscription fees paid by servin9 members annually as part of due diligence, a process was agreed al the Board In February 2023 to effectively plan and communicate any increase. The process slated that the level of SLtbscriplion fees since 2012 would be retained until 2025, when it would be reviewed in full. Potential increase options would then be considered every five years, although Trustees will Telain the authority lo increase or decrease 5ubsGriplion fees during the five-year period in exceptional circumstances. The Bo8Td's review in March 2025 assessed the period 2022 to 2024 to ealculale the likely increase. The calculations were based on officerlslaff salary increases (whichever Is the lowesll and the accumulated UK inflation figLkfes. Other factors were taken into consideialion were". The Trust's budget position Trust resefves and assets Other income generation levels Cost of living Views ol members Membership allrilion rates affecting Income Any other factors affecting members Trustees recognised that the cost of living remained a significant concern for members and lather than raising the subscription to seek lo meet the budget deficit, they opted for a subscripts'on increase al the lowest recommended amount of £0.50 per month. This continues to Include free lifetime membership for retired members. aftei which this can transfer to their partner. The increase was communicated to members over a six-monlh period. The Tnjst supported enquiTies from members, with 36 members cancelling theiT subscriplions ljusl under 1°Al The Trust ￿llerated the support available and advised them that they can rejoin at any t'me while serving. Membership numbers fluctuated as expected during 2025 due lo starters and leavers, with an average of 3.334 SLJbscribers. compafed lo 3,278 in 2024. Al the end of 2025, the lolal number of subscribing members stood at 3,335 compaied to 3,310 in 2024. The subscribing members at the end of 2025 were made up of 1,920 Offi￿[S. 1.403 staff and 12 volunteers (including special constablesl. For 2024, this was 1,929 officers, 1,369 staff and 12 volunteers. 550/0 of the lolal headcounl of Sussex Police officers and staff were members of the Trust al the end of 2025, compared to 560/0 in 2024. Including special constables and volunteers, the total membership of the Trust equates lo 530K of Sussex Police headcounl. Page 10 THE SUSSEX POLICE CHARITABLE TRUST TRUSTEES. REPORT (CONTINUED} FOR THE YEAR ENDED 31 DECEMBER 2025 Achlevements and perfomiance l¢ontinu¢d) Specials and volunteer membership remains low at 12 subscribing member5 compared lo their Sussex Police headcount of 313 al the end of 2025. However, the majority of volunteers are also employed as Sussex Police staff, and many have joined the Trust under their substantive role Another factor is the unpaid nature of the roles. Trust Promotion The main promotional activities are carried out to. encourage membership., publicise support available and how to access SL*PPOrt', increase donations and other income streams to redtsce the call on reserves lo further enable the services to remain sustainable for years lo come. These are carried out through a variety of means, including intranet coverage., newsletters., promotion by our Champions.. hosting, attendin9, and presenting at events and meetings., other groups and organisations promoting the Trusl (for example, Sussex Police Federationl-, Facebook coverage. and traditional word of mouth. One of the most proven ways to promote the Trust and encourage membership is through face-lo-face presentations at inductions and team meetings, which are fully supported by Sussex Police. The fundraising and promotion function is the responsibility of the small staff team with support from Trustees, Champions and members. Team capacity was very 119ht in 2025, so the Trust is very grateful to all those who helped promote and support the Trust during the year, including NARPO branches. Champions conts'nue to promote the Trust across Sussex Police and signpost colleagues who may need support. There were 52 Champions al the end of 2025, compared lo 50 in 2024. This is in addition to Trustees, Funding Panel members and stsff who also act as Trust Champions. Fundraising and Donations SPCT caffied out a range of fundraising activities during 2025, either directly or indirectly through members and supporters. Trustees are very thankful for all the donations and sijpport the Trust has ￿￿1ved. Donations and fvndraising lotalled £15,571 for 2025, excluding membership subscriptions of £103,341 and grants received of £265 This compares lo £9,500 in donations, excluding £98,358 of member subscriptions and £300 of grants leceived in 2024. Peter James continues lo be the Trust's major donor. With his company 'Really S¢ary Books,, Peter fundraised £3,640 in 2025 at his plays and book launch. This brings his total donations to £49,848 since 2016. TTUStees continue to be very grateful lo Peter for his continued support and generosity. A raffle at the Chief Conslable Awards event raised £1,535 and £69 was raised at the Emergency Services carol concert. £501 was donated from fundrai51ng at the East Sussex Dwision's Children's Christmas party. £428 was donated through Sussex Police Federation's participation in Volley Fest 2025. Donab'ons of £4,204 were received from retiled members and NARPO brand)es. Members of the public grateful lo Sussex Police donated £240 in totsl and £635 came from members thanking the Trust for the 5UPPOrt they received. The Winter Challenge raised £566 for the Trust. Easlbourne Looal Lottery raised £443, and Easyfundraising and Give at Checkout raised £115. collects.on boxes raised £221 and £100 Wds donated in memory of loved ones. Sussex Police closed their Staff Charity Fund bank account and donated the balance of £2,297 to the Trust. other donations, including Christmas cards, came lo £577. Page11 THE SUSSEX POLICE CHARITABLE TRUST TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 Achievements and perfomiance (continued) There were no declined financial donations during the year. Trustees gave particular thanks for pro bono support during the year from.. Simon Kind, of Kind Copyediling, who reviewed the newsletter and annual reFX)rt. Stephen Cranlord, Joe Dowdeswell and Lewis Guy who helped produ￿ a promotional video for the Trust. Grants Eastbourne Community Fund is accumulated each year from the Eastbourlle Local Lottery, which is administered by Easlbourne Borough Council. In 2025 voluntary organisations registeied with the local lottery were awarded a grant through the fund, with the Trust receiving £265. Financial review a. Background In 1998 a generous legacy of £1.8m was left to Sussex Police for the welfare of officers and stsff. This was given lo the Trust Ilhen The Sussex Police Welfare Fund and the Sussex Poli￿ Staff Welfare Fund) lo provide welfare support. The legacy enabled the purchase of a bungalow in Dorset for members to use for recuperation and provided the means for the charity to offer more support for members in the form of advice and guidance through the employment of Trust Advisers The bulk of the legacy wa8 invested following the property purchase. Raymond James Wealth Management Limited (previously known as Charles Stanley Investment Management Services) manages the Trust's Investments as part of a discretionary portfolio. The Trustees of the chaiity monitor the performance of the investments. The investment policy is reviewed annually 2nd Raymond James reports to the Board's Finance and Investment Committee twice a year, which in turn reports lo the Board of Trustees. Raymond James carries 0￿1 an annual suitability review w¢th the Trust. The T¥usl is ￿lIant on ulilising its free reserves and dividend incorrFe lo continue to provide the appropriate level of support to its members. b. Income The tot21 income for 2025 was £208,754 which includes Death Benefit Scheme income of £6.228 from Sussex Police. This compares to £206,735 for 2024. The main income stream for the Trust is member subscriptions al £103,341. compared to £98,358 in 2024 Income from investments includes dividend income 01 £54.380 for the year, compared to £55.447 in 2024. There was also bank and investment interest, and investment equalisalion income, lotalling of £974. The lolal expected Gift Aid amount for 2025 was £23,750 including GASDS IGIft Aid Small Donations Scheme) and interest, cofflpared lo £22,996 in 2024. Donations tolalled £15,571 in 2025 and £265 in grants were received This compares to donattons of £9,500 in 2024 and £300 in grants received. Income trom a successful insurance claim for bungalow roof storm damage was £4,245. Page 12 THE SUSSEX POLICE CHARITABLE TRUST TRUSTEES. REPORT {CONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 c. Expendlture The total operational expendrture for 2025 was £275,831 excluding the depreeiatson cost ol the bungalow al £4,285. This compares with £237.888 in 2024.The cost of operating the recuperative bungalow was £17,527 {excluding the £4,245 insurance pay-out for roof r&pairsl compared to £11,644 in 2024. This significant increase was primarily due lo additional spend during the year for the preventstive roof works, flooring replacement and fire safety instsllations following the legislalton update. Total grants paid out in 2025 were £83,562. Death Benefit Scheme expenditure was £6,228. There were no new items of expenditure, and the total spent on charitable activitses Inol including depreciation) was £264,370. d. Investmont policy and performancg The Trust's investmen15 are managed by Raymond James Wealth Management Limited. The market value of the investment portfolio al the end of 2025 was £1,625,957 compared to £1,608.330 in 2024. Including £89,780 held in cash by the investment managers, the total portft)lio value was £1,715,737 Compared to £1,612,929 in 2024. This represents an increase in value of £102,808 from year end 2024. In addition, the Trust held £35,678 in its CAF Bank accounts, £2,550 in $upemarket vouchers and £40 in petty cash. The in¢rease in the investment portfolio value was reflective of wider market trends. Investments are sel at medium-toplow ri$k and are diversified to not rely on a single market. Dividends from investments were £54,380 in 2025, slightly down from £55,447 in 2024. £35,000 was drawn down from the investrnenl portfolio during 2025 to support cashflow. At the November 2024 Board meeting, Trustees reviewed the Investment Policy and agreed to relain the dividend target for 2025 al £50,000. Despite this being exceeded in 202S by £4,380. Trustees agreed to keep the target at £50,000 for 2026 due to the continued market volatility. The Investment Manager is required to consider the impact of potentral investments on the aims of the Fund. Individual investments may be excluded if perceived to conflict with either the Trust's purpose or the values of Sussex Police. e. Trust Reser•eg The legacy to the Tnjst in 1998 allowed funds to be invested to ensure sustsinability of the charity. while meeting the needs of current and future members. For 2025, Trustees planned a deficit budgel with the intention of using a small prOpO￿.0n of the reserves lo meet the shortfall of income. This was sel at -£70.298, excluding depreciation of fixed assets of £4,285. However, the total actual nel surpluslloss at the end of the year was -£67,077 lexcluding deprecialionl. an improvement on budget of £3,221 The budget did not include in-year changes lo employerfs National Inssjrance rate. effectively raising the nominal staffing costs by 2.5% per year, but this was offset against the in-year Trust vacancy. The reduced deficit was primarily due to increased donation and subscription income combined with a reduction in expenditure due to the staff vacancy. However, grant spending was higher than the budget of £57,420 al £83,562 due to increased demand on the service. As at 31 st December 2025 there were £12,752 of grants awarded but not yel paid out due lo wailing for relevant details from beneficiaries. Page 13 THE SUSSEX POLICE CHARITABLE TRUST TRUSTEES. REPORT {CONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 This compares with 2024's planned deficrt of £76,106 and the actual deficit being £31,153, excluding depreciation. In November 2025, Trustees agreed a budget for 2026 with the nel surpluslloss set al -£44,151. However, this was revised al the February 2026 Board to a budget deficit of £53,647 {nol inclLJding deprecialionl, slatt costs were calculated at £13,151 less than the actual forecast in error, which was partly offset by an increase of £3,055 in the donations forecast. The Trust's Reserves Policy is reviewed and updated annually to ensure that the Trust is operating for the benefit of present and fvlure members. For 202S, Trustees reviewed the Reserves Policy and agreed to set aside a minimum level of free reserves of £1,101,550 to feplesent over 20 years, operating losses or 5 years total operating costs, i.e. before investment 9ains11055es and with income mainkined al current levels. This was a decrease of £33,750 on the 2024 figure of £1,135,300. It is worth noting that the bungalow book pri￿ after depreciabon Is £124,902, which is far lower than macket value. f. Going eoncern The Trust Continues to adopt the 'going concern, basis for preparing the financial slalemenls The Investment Policy and Reserves Policy sections above demonstratè that the Trust has adequate resources, working lo a enty-year plan. After making appropriate enquiries. the Trustees have reasonable expectations that the charity has adequate resources lo continue to operate for the foreseeable future. Stwcture, governance and management a. Constitution The Sussex Police Charitable Trust ISPCTI is an unincorporated trust and registered charity. SPCT was originally conslituled under separate unincorporated charities." The Sussex Poli￿ Welfare Fund and The Sussex Police Staff Wettare Fund (commonly referred to as 'The FL*ndsl, with rules dating back to 14 NOVem￿r 1968. The cha¥ilies amalgamated in 2012 and the assets and liabilities of both Welfare Funds were transferred to the Sussex Poli￿ Charitable Trust. Page 14 THE SUSSEX POLICE CHARITABLE TRUST TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 202S Structure. govemance and management (continued) The Trust is a membership organisalion, with membership open to all serving Sussex police officers, staff, special constables, other volunteers and their dependants on payment of a small monthly subscription. Members who retire from Sussex Police continue to be members of SPCT bul do not have pay a subscription. The Trust is governed by a board of up to fourteen Trustees drawn from its membership, with the aim of meeting five limes a year. The Board monitors finances and agrees the broad strategy, high-level policies and objectNies of the charity. Govemance responsibilibes also inelude overseeing investments, reseNes, risk management, grant and loan decisions. fundraising and operational planning. The board delegates the day-lo-day management of operations to the Charity Manager and financial delegation is sel out in the Delegation of Authority Policy which is reviewed and agreed each year. Trustees delegate areas of work to the following sub4committees, with decisions ratified al the Trustee Board meetings.. Fundin Panel- the panel makes decisions on behalf of the Trustees on the award of grants and interest-free loans, which are then ratified by the Board. Trustees lake on the role of Chair and Vice Chair and the panel is made up of up to ￿enty Trust members from across Sussex Police. including retired members. Finance and Investment Committee- the committee is made up of Trustees and monitors finances, makes recommendations to the Board of Trustees on financial matters and meets with the Investment Manager ￿lce a year to monitor perfomiance and agree future investment plans. Markelin and Bun alow Committee - the committee is made up of Trustees and focusses on fundraising and promotion of the Trust and the provision of the recuperative bungalow. b. Governing rules The Governing Rules are reviewed annualty by Trustees and were last reviewed al the Board in March 2025. Trustees r¢oled that the current use of the word 'spouse' is defined in the Goveming Rules al point 11.1. spouse, means any person who in the absolute discretson ol the Trustees was with the member as husband, wife or partner al the time of the member's death. As this is focussing on the reference in the njles to 'w¢dowed spouses, and 'spouses' is not mentioned at any other point in the governing rules, Trustees agreed lo leave this unchanged until al least the next review when futher amendments may k)e required. Page 1S THE SUSSEX POLICE CHARITABLE TRUST TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 Structure, governance and management leontlnuedl c. Trustee Tenure and Positions The Trust continued through 2025 with eleven of a maximum of fourteen Trustees in post. Trustees were satisfied that this provided enough resource5 to effectively govern the Trust No Trustees came lo the end of their tenure in 2025. Al the Board in July, Trustees gave approval for the Trustee recruitment campaign 2026 to be planned and this was approved at the Strategy Day in September Recruilmenl commenced in November, for appointment lo the Board in April 2026. A review of the Board look pla￿ over thè summer, including skills, experience, diversity and intention lo remain a Trustee. This was evaluated at the Strategy Day in September 2025 and the recruilmenl process was agreed. The Trust welcomed and encouraged applications from people of all backgrounds and all areas of Sussex Police, serving and retired. to achieve ils aims for representation. It particularly encouraged applicants from LGB TQ+ communities,. d1verse ethnic backgrounds", younger people (18-391." and from across different faiths By April 2026, there is expected lo be fEve Trustee positions available as Julia Chapman and Steve Webb have expressed their intention to slep downlretire as Trustees. The plan is to recruit lo no more than four positions in April 2026, to ensure a smooth transition and Board slabilily. Further positions will be held open until the next planned recruitment in three years, unless Board governance is negatively affected which will trigger an earlier recruitment drive. Succession planning for Trustee posrtions and roles took place al BoaTd meetings in 2025. Trustees were elected lo the following positioris at the Apnl Board.. Honorary Secretary- Steve Vvebb Ilhree-year term, although the post will now be vacated in Apnl 20261 Honorary Treasurer- Lee Care Ithree-year term} Chaif of Funding Panel- Lee Care lone-year lerml Vice Chair ot Ftjnding Panel - Esther Manklow lone-year lerml There were no changes lo any other roles. d. Trust Patrons The Trust has two patrons who continue lo be very supportive of the work of the Trust and act as ambassadors for the charity. They are.. The Chief Constable of Sussex. Jo Shiner- the Trust is very grateful for Jo's support in promoting the Trust, encouraging people within Stjssex Police to join up, and choosing the Trust to benelit from fundraising acliv11ies. such as the Chief Conslable Awards and the Emefgency Services Carol Concert. Peter James - the crime and thriller novelist has been a very active patron since March 2016. The Trust is hugely apprecialive ol Peter's support as he regularly promoles Ihe Trust and fundraises for the benefit of the Trust at his literary and Iheatncal events. e. Staff and Volunteer Team The Trust has four part-lime staff members.. a Charity Manager, two Trust Advisers and a Finance and Administration Officer. The team continue hybrid working, with weekly team days in the office. A Fundraising and Promotion volunteer was recruited in June 2024 and has supported the work of the team lor up lo four hours per week. Page16 THE SUSSEX POLICE CHARITABLE TRUST TRUSTEES, REPORT {CONTINUED} FOR THE YEAR ENDED 31 DECEMBER 2028 Stru¢ture. governance and managernent {continued} The staff are employed by Sussex Police. with the salaries and related costs reimbursed by the Trust. The working relationship beNveen Sussex Police Charitable Tnjsl and Sussex Police is set out in a Memorandum of Understanding which is reviewed each year. Stsff feed into and tske direction from the SPCT Board to ensLFre the smooth njnning of the Trust and the meetsng of agreed objectives. In addition, Trustees, Funding Panel members and Champions volunteer their lime to support the Trust. f. Risk management The Trust contsnues lo maintsin robust systems lo manage risk. Tiuslees review the Risk Management Policy and Business Continuity Plan every year, or sooner rf there is a significant change in risk type or exposure. The Trust maintains a risk register which is reviewed at least quarterly. The followng medium risks were continued from 2024 into 2025 and there were no high risks identified. Mitigation is in place to reduce their impact on the organisatitsn-. Capacity of stsff or loss of key stsff - the Trust primarily relies on a small part-tsme stsff team to deliver it5 seNices. 2025 was a very challenging year for the staff team. This was mainty due to the Trust Adviser vacancy and recruitmenuinduclion in the first half of the year, and the subscription increase comms that led to a significant uplift in enquiries and complex cases coming forward. However, the team were delennined lo ensure that every member contacting the Trust was treated with the same high level of seryice. The team remained positive and supportive lo each other and the members, with continued effecb've service delivery al the forefront. They embodied the T¥usl's values of compassionate, fair. inclusive and professional. This can be demonstrat￿ by the excellent survey responses from members, with 100Yo saying they would recommend the service to others. While mitwation measures have been put in place, there remains a risk to se￿ICe delivery should there be any long-term leave or extended vacancy within the team. The staff are employed by Sussex Police and effectively seconded to the Trust. Al their pay grades there is a one-month notice per¢od, which puts pressure on team capacity when there is a vacancy. Recruitment can lake several months, primarily due lo the length of lime to receive vetting clearance. However, in 2025 the outgoing Twst Adviser provided a reduced level of pasd support for an additional month to assist wilh workload, which was very welcomed. Operational income- Trustees anlicipale an annual budget deficit for the foreseeable future bul are mindful of and working towards the longer-term aim lo set a balanced budget. The Trust has a ￿enty-year financial sustainability plan. The significant increase in grants paid oul in and the employers National Insurance increase has had a bud9elary impact in 2025, only offset due lo the reduced salary costs during the Trust Adviser vacancy. Trustees are expecting the cost of grants to continue lo increase in the future. Monthly subscriptions were increased on 1 st November 2025 from £2.50 to £3.00. The aim was lo reduce the annual budget deficit rather than remove it. Please see point 4.1 for more information. Investment portfolio dividend payments have improved in the last couple of years and came in £4,380 over the target of £50.000 in 2025. The investment managers continue lo closely monitor the market to seek to ensure the dividend yield remains on or alx)ve target. Fundraising is an income stream that can be built on further, with donations for 2025 coming in 55010 over budget. Page 17 THE SUSSEX POLICE CHARITABLE TRUST TRUSTEES. REPORT (CONTINUED} FOR THE YEAR ENDED 31 DECEMBER 2025 structure, governance and management Icontinuedl Investment policies- world markets have negatively impacted the investment portfolio over the18sI lew years. and while there have been signs of Improvement. the near future is likely lo remain volatile Trustees take a long~lerm approach and are reassured that the investment managers have careftjlly managed the portfolio within the agreed low-medium risk approach. Inlerest-free loans- these are available to serving members and repaid through Sussex Police payroll. However, where a member leaves Sussex poli￿ and il has not been possible lo recover the debt from their last pay, an agreement is sought to recover the monies over the following months. Al the start of 2025, Ihefe were I￿0 ex-members who were unable lo repay their loan in full when they left Sussex Police. They continue lo repay the loan within the agreed terms, wth one granted a loan holiday for October by Trustees due lo their personal circumstances Ilhe outstanding amount will be added lo the end of their loan). Three loan recipients left Sussex Police during 2025 wrthoul the resources to repay the debt in full through payroll. so repayment plans were agreed with Trustees One person has now repaid their loan in full. Although not currenlly affecting linanc1al sustainability, bad debts are undesirable and Impact on staff capacity. g. Equalityi Diversity and Inclusion The Trust conb'nues lo ensure Ils governance and operations continue lo embed equality, diversity and Inclusion. In addition to internal training and support, the Trust securèd Rise Training Group lo provide a course on Unconscious Bias for Tiuslees, Funding Panel members and staff. At the annual Strategy Day in September 2025, Trustees reviewed the diversity data of the Board. This highlighted good representation regarding disabililyllong term health issues and parity regarding sex and gender. However, age, ethnicity, sexual orientation and faith were areas to continue to focus on. The Board agreed the Trustee recruilmenl process for 2026 appointment, making direct contact with staff networks and 9roups. Please see point 6.2.2 for further Information. Trust membership broadly represents that of Sussex Police and no concerns have been raised In relation to access lo support. The Board plans lo re-assess its own diversty al the Strategy Day in Seplembei 2026 and diversity assessments are embedded in the rolling Funding Panel recruitment. Plans for the future Chaiity positioning and sustainability - the Trust is aware of proposals for government reforms to policing and is keeping a watching brief to enable Trustees lo assess the potential implicats'ons fo¥ the Trust. Business continuity and recovery- the Trust's processes are reviewed and approved each year by Trustees, or sooner if there is a significant change While Trustees are satisfi'ed that the processes are fit for purFx)se, they recognise the increasin9 risk lo organisations, particulaTly with cyber-allacks. In line with the Trust's continuous improvement model, fvrther business impact analysis will be carried out in 2026, arid the Trust may seek an addition lo the Memorandum of Understanding with Sussex Police to set out further mitigation support for increased risks. Page 18 THE SUSSEX POLICE CHARITABLE TRUST TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 Plans for the future Icontinuedl Membership- the main for 2026 is to continue lo promote membership of the Trust amongst serving officers, staff and volunteers so that it can have further reach across Sussex Police, supporting people when they need it the most. An increase in membership levels will also improve the Trust's financial sustainability. Diversity, equality and inclusion - this will remain a key thread throughout the Trust's governance and operations, including Board and Funding Panel training and recruitment. Trustee recruitment and succession planning - the Trustee recFuilmenl for April 2026 appointment of up to foLtr Tnjslees commenced in November 2026. Please See point 6.2.2 for more detail$. The aim is for Trustees to retire after one or two terns of five years if the Board can continue to function effectively. Two Trustees have indicated that they will retire al the April 2026 Board and there are an additional three vacant posts. Therefore, longer serving Trustees have agreed lo stay on and have been re-elected lo ensure Board consistency, smooth running and effectnie govemanee. The intention is that Trustees will step down in order of length of servi¢e at the next recruitment round, which tskes place every three years or sooner if required. There are cuffenlly four Trustees who have been on the Board over ten years. Trustees wll continue succession planning al the 2026 Board meetings, particularty as several of the longer-seNing Trustees have key roles on the Board. Stskeholders- the Trust will continue to link closely with key stskeholders, such as Surrey and Sussex Police's Wellbeing Board, Sussex Police stsff ne￿OrkS, Sussex Police Federation, and Unison. It will continue its membership of Advice UK and participate in Police Charitses UK meetings, as well as continued engagement with local NARPO branches (Nats'onal Association of Retir￿ Police Officers) and local voluntary ne￿OrkS. Feedback from members will continue to be sought to help improve the Trust's offer and ils service delivery. Service improvement- the Trust will remain focussed on its continuous improvement model. identifying emerging priorities and further shaping the services lo meet the needs of its members. including incorporating learning from member and non-member feedback. The Trust will also continue lo streamline its day-It>day operations to enable the team to delivef setvus more efficientty lo members. Renewable energy- the Trust will review renewable energy options for the bungalow to seek to improve its green credentials. Fundraising - during the year, the Trust will continue to assess ils fundraising activity in terms of 'effort versus reward, lo ensure the best use of Trust time. This will also consider the marketing and promotional value of activities. All activity will consider the reputation of the Trust and Sussex Police and operate within the UK'S fundraising regulator's Code of Fundraising Practice. DL*ring 2026, the Tnjst will seek lo recruit lo the vacant Fundraising and Promotion volunteer post and look into fijrther payroll giving in consullalion wf(h Sussex Police. Patrons- the Trust is very grateful lo both Chief Constable Shiner and Peter James for their continued patronage and support for the Tnjsl. The team will continue lo link in with the patrons to seek further promotion and fundraising opportunities for the Tnjsl. Page 19 THE SUSSEX POLICE CHARITABLE TRUST TRUSTEES. REPORT {CONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 Statement of Trustees. responsibilities The Trustees are responsible for preparing the Trustees. report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted AccoL(nting Practice). The law applicable to charities in England & Wales requires the Trustees lo prepare financial slalemenls for each financial which give a true and fair view of the state of affairs of the Charity and of its ineoming resources and application of resources, including ils income and expenditure, for that period. In preparing these financial ststements, the Trustees are required lo.. select suitable accounting policies and then apply them ¢onsislenlly", observe the methods and principles of the Charities SORP IFRS 1021., make judgments and accounting estimates that are reasonable and prudent., state whether applicable UK Accounting Standards IFRS 1021 have been followed, subject to any material departures disclosed and explained in the financial stslements., prepare the financial slalements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business. The Trustees are responsible lor keeping adequate accounb'ng records that are sijfficienl lo show and explain the Charity's transactions and disclose with ieasonable accuracy al any time the financial position ol the Charity and enable them to ensure that the financial slalemenls comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed They are also responsible for safeguarding the assets of the Charity and hence for tsking reasonable steps for the prevention and detection of fraud and other irregulanties. Disclosure of information to auditors Each of the persons who are Trustees at the lime when this Trustees. report is appfoved has confirmed that.. so far as that Trustee is aware. there is no relevant audit Information of which the charity's auditors are unaware. and that Trustee has taken all the steps that ought lo have been taken as a Trustee in order to be aware of any relevant audit info¥malion and to establish that the charity's auditors afe aware of that information. Auditors The auditors, TC Gioup, have indicated Iheir willingness lo continue in office. The designated Trustees wll propose a motion reappointing the auditois al a meeting of the Trustees. Approved by order of the members of the board of Truslees and signed on their behalf by.. S Biglands Honsl Chair of Trustees Dale.. 26 qpni 202G Page 20 THE SUSSEX POLICE CHARITABLE TRUST INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF THE SUSSEX POLICE CHARITABLE TRUST Oplnlon We have audited the financial statements of The Sussex Police Charitabl8 Trust (the 'charity'} for the year ended 31 DeTrmber 2025 which comprise the Statement of financial activities, the Balance sheet, the Statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicab16 in the UK and Republic of Ireland, (United Kingdom Generally Accepted Accounting Praclicel. The financial statements have been prepared in accordance with Accounting and Reports"ng by Charities preparin9 their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland IFRS 1021 in preference lo the Accounting and Reporting by Charities.. Statement of Recommended Practice issued on 1 April 2005 which is referred to in the exlanl regulations but has been withdrawn. This has been done in order for the accounts to provide a true and fair view in accordance wlh the Genorally Accepted Accounting Practice effective for reporbng periods beginning on or after 1 January 2015. In our opinion the financial statements.. give a true and fair view of the stale of the charitls affairs as al 31 December 2025 and of its incoming resources and application of resources for the year then ended., have been property prepared in accordance wrth United Kingdom Generally Accepted Accounting PTaclice." and have been prepared in accordan￿ with the requirements of the Charities Act 2011. 8a$ls for oplnlon We conducted our audit in a¢¢ordan¢e wtth 1nlem8b.onal Stsndards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those stsndards are further described in the Asjdilors, responsibilities for the audit of the financial s18temenls $e¢tion ol our report. We are independent of the charity in accordan￿ with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Stsndard, and we have fulfilled our other ethical responsibilrties in accordan￿ with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Con¢luslon8 relating to golng ¢on¢ern In audrting the financi81 $tatemenls, we have concluded that the Trustees, use of the going con¢em basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not Kjentified any material Ltncertainties ￿ll8￿.ng to events or conditions that, individu811y or ¢olle¢tively, may cast significant doubl on the charity's ability to continue as a goin9 concem for a pefiod of at least tsvelve months from when the financial statements are aulhorised for issue. Our responsibilities and the responsibilities of the Trustees with respect lo going concern are described in the relevant secb'ons of this report. Page21 THE SUSSEX POLICE CHARITABLE TRUST INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF THE SUSSEX POLICE CHARITABLE TRUST ICONTINUEDI Other infomiation The other information comprises the information included in the Trustees report other than the financial slalement5 and our Auditors, ￿port Ihereon. The Trustees are responsible for the other information contained within the Tru51ees report. Our opinion on the fi'nancial slalemenls does not cover the other information and, except to the exlenl otherwise explicitly slated in our report, we do not express any foTm of assurance conclusion Ihereon Our responsibility is lo read the other information and, in doing so. consider whether the other information is materially inconsislenl with the financial slalemenls or our knowledge obtained In the course of the audit. or othe￿ise appears to be materially misstated. If we identify such material inconsistencies or apparent material m5sslalements, we are required lo determine whether this gives rise to a material misstalemenl in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material isslalemenl of this other information, we are required lo retx)rt that fact. We have nothing lo report in Ihis regard. Matters on which we are requlred to report by exception We have nothing lo report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us lo report lo you if, in our opinion.. the information given in the Trustees, report is inconsislenl in any material respect with the financial statements. or sufficient accounting records have not been kept., or the financial stalemenls are not in agreement with the accounting records and returns", or we have not received all the information and exp13nations we require for our audit. Responsibilities of trustees As explained more fully in the Trustees, responsibilities slalement. the Trustees a￿ responsible for the preparation of the fi'nancial slalemenls which give a true and fair view, and for such internal control as the Trustees determine is necessary lo enable the preparation of financial statements that afe free from material misstalemenl, whether dlte lo fraud or error. In preparing the financial stalemenls, the Trustees are responsible for assessing the charity's abilty lo continue 8s a going concern, disclosing, as applicable, mallers related lo going con￿rn and using the going concern basis of accounting unless Ihe Trustees either intend to liquidate the charity or lo cease operations, or have no realistic allernalive bul lo do so. Page 22 THE SUSSEX POLICE CHARITABLE TRUST INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF THE SUSSEX POLICE CHARITABLE TRUST {CONTINUED) Auditors, responsibilities for the audSt of the Ilnanclal slatements We have been appointed as auditor under section 145 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect Ihereunder. Our objectives are lo obtain reasonable assurance about whether the finanoial statements as 8 whole are free from material misstatement, whether due lo Iratjd or error, 2nd to issue an Auditors. report that includes our opinion. Reasonable assurance is a high level of assurance. bul is not a guarantee that an audit conducted in accordance with ISAS IUKI will a￿ayS detect a material misstslement when it exists. Misstslemenls can arise from fraud or error and are considered material if, individually or in the aggregate. they could ieasonably b8 expected lo influence Ihe economic de¢isions of users taken on the basis of these financial ststements. Irregularities, including fraud, are instsnces of non-compliance with laws and regulations. We design procedures in line with OLFr responsibilities, outlined above, to detect material misslalements in respect of irregularib'es, including fraud. The extent lo whi¢h our procedures are Capable of detecting irregulartlies, including fraud is detsiled below". Extent to whlch the audit wa$ eonsldèrèd ¢apable of doto¢ting irrogularitio$, including frnud The objectives of our audiL in respect to fraud, are. to identify and assess the llsks of mateTial misstatement of the financial statements due lo fraud," to obtain sufficient appropriate audit evidence regarding the assessed risks of material misslatemenl due to fraud, through designing and implementing appropriate responses", and to respond appropriately lo fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both those charged with govemance of the entity and ils management. Our approach was as follows: We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our general commercial and sector experience, and through discussion with the directors and other management las required by auditing standards), and discussed with the directors and other management the policies and procedures regarding compliance with laws and regulations., We identified the following areas as those most likely lo have such an effect.. health and safety., General Data Protection Regulation IGDPRI., fraud.. bribery and corruption and employment law. Auditing standards limit the required audit procedures lo identify non-compliance with these laws and regulatsons to enquiry of the trustees and other management and inspection of regulatory and legal correspondence, if any. We considered the legal and regulatory frameworks directly applicable to the financial stalements reporting framework {FRS 102 and the Charitses Act 20111 and the relevant lax compliance regulations in the UK., We considered the nature of the group's operations, the control environment and business performance, including the key drivers for management's rernuneralion.. We Communicat￿ identified laws and regulations throughout our team and remained alert to any indicats'ons of non-compliance throughout the audit., We considered the procedures and controls that the group has established to address risks idents'fied, or that otherwise prevent, deter and delecl fraud., and how senior management monitors those programmes and controls. Page 23 THE SUSSEX POLICE CHARITABLE TRUST INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF THE SUSSEX POLICE CHARITABLE TRUST ICONTINUEDI Based on this understanding we designed our audit procedures lo idenb.ly non4ompliance with such laws and regulation5. Where the risk was considered lo be higher, we performed audit proceduies lo address each Identified fraud risk These procedures included". lesling manual joumals." reviewing the financial statement disclosures and testing lo supporting documenlalion," performing analytical procedures", and enquiring of management, and were designed lo provide reasonable assurance that the financial statements were free from fraud or error. Owng lo the inherent limitations of an audit. there is an unavoidable risk that we may not have detected some material misstslemenls in the financial slalements. even though we have propedy planned and performed our audit in accordance with auditing standards. FOT example, the further removed non-compliance with laws alid regulations lirregulariliesl is from the events and transactions reflected in the financial slalemenls, the less likely the inherently limited procedures required by auditing standards would idenb.fy it. The iisk is also greater regarding irregularities occurring due lo fraud rather than eiror. as fraud involves intentional conTralment, forgery. collusion. omission or misrepresenlalion We are not responsible for preventing non-compliance and Cannol be expected to detect non