Charity reglslratlon numbor 280061J ROYAL MILITARY POLICE MUSEUM ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
ROYAL MILITARY POLICE MUSEUM LEGAL AND ADMINISTRATIVE INFORMATION Trustees Ex4)ffi¢1o: Brfgadisr V W Buck WaTranl Officer (Class 11 J Mlller AGC {RMPI Elect•d'. Colonel S F Boyd David W Evaris VR Jule$ K8nsell-Wooding FHA Tina Kilnan PIA (Dundml Ggoffr8y SalvettTr TO Esqulre Dlr•ctor Fund Manag•r Colonel J T Green OBE IRellrgd} Mslor S E Brooks Curat•r Collectlons Offlc•r Mu4•um A8Bl•tant Mr R J Callaghan BA (Honsl MrA T Brayley Mr8 V A B&ttison Charlty Trumbor 280080 PrlnGlpal addr•ss Rgglmental H8adquarter8, Royal MIlOry Pollce Th6 Old Stgblas, Soulhwlck Hou89 SouthvAck P8rk (Postal Polnl 381 Nr Fareham Hampshlre P017 6EJ Audltor Jones Avèns Llmltgd Piper Hou89 4 Dukes Court Bognor Road Chichèstsr Wesl Suss9X P019 8FX Banker• Barc4ays 8ank plc 74175 East Stro01 Chich8$ler Wesl Sussex P019 1HT COIF Ch8ri1188 Management Ltd COIF Charlty Funds 80 Cheapsldo London EC2V 6DZ Inv•stmont advlsors Barclay's Woallh and Investment Managèment 3CKI Poole Road Boumemouth BH128W
ROYAL MILITARY POLICE MUSEUM CONTENTS Page Trustees. report Statamenl of Trustsas. respon$ibllitie8 Independenl eudlloffs report St816rn8nl of flnanclal 8¢Uvlll88 10 Balance shgel Notes lo tho flnanclBI slalemen18 12-22
ROYAL MILITARY POLICE MUSEUM TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2022 The trustees PTesenl their annual report and financsal slatemgnls for the year ended 31 March 2022. The financial 51alements have been prepared In accordance with the a¢¢ounling policies sot out in noie I to the financial staiemenls and Gomply wllh the trust's Dood, the Charillès Act 2011 and 'Accounling and Reporting by ch8rilie8." Statement of Recommended Practice applicable lo charili68 preparing their accounts in accordance with the Flnancial Reporting Standard appllcable in the UK and Republic ol Ir8land IFRS 1021" las annd8¢Y for accounting perlods commencing from 1 January 20191 ObJecllvt8 and a¢tlvttle¥ The Royal Military Police Museum 18 an Unincorporated Charity IRe9lslralion Number 280060) eslabllshed by Ch8rilabl8 Trusl Doed on 29 August 1979 and varied by Schem&s ol the Charlty Commisslon da181130 March 1988. and 4 January 1993, respectively. Tho Ch•rlty l• admlnl$t•rnd from: The Old Stables {Poslal Polnl 381 Soulhwlck Park, Nr., Fai&h8m, Hamp8hlre. P017 6EJ Day-to-day mon8gemant of the Charfty Is vgstod In th8 Museum Dlrecltrr.. Colongl J T Gre8n OBE, Ihg Reglmentsl Secretary. Royal Military Pollog. Oblfrcts ol the Charlty To uphold the tra¢Jllions of the Royal Mllltary Poll¢& I'RMP'I and perpetuatè Its dggds, by en8uTlrg that tho Museum collects, documents. pre$grve8. exhibits, and Interprets material evidence and associated Inf0rn181ion r6latin9 10 tho woildwide a¢vItIeS of tha natSon's Military Police and Its antec&d8nts and associated indlviduals in support ol the Unlled Klngdom and Its Interest$ ond lo enable p8ople lo explore the Herttsge Colloctlon for Inspiration, learning, res88r¢h ond enSoymenl. Publ1¢ B•n•fft The Trustees have pald dLse regard to the Charity Commisslon's 'Guida on Public Benefit, In dech8iryJ what a¢llvlli8s th& Charlty undertakes and ensurè that tho RMP Museum collgcts, dixum&nls, preserves and provides acce$8 to malttrtal reloting lo the woddwlde 8cbvllie6 of the nallon's military pollce land Ils antecedenl$l, whlch conlribulos 8nd h89 contributed lo the defence of the n8llon and ils interests. Most importantly. tho Trustees 81s0 ensures that the Museum uses and Interpre18 the material it pr&serv8s for the educatlon and ben8llt ol mèmbers of the Amied For¢os and of the public, of all ages 8nd all background8. Fln8lly. In supportlng the Serving sold18r the RMP Museum Tw8t h95 also contrlbuled directly lo Improving the effocliveness and esprit do cofF6 of the nallon's mllltary polic9. Achl•vgm•nt• And pertorm•nc• Major challeng•$ In common with last year's report. the major challenge facing Ihg Museum has been the COVID-19 Pandemic and ils aftermath. The second natlonal k)ckdown, toggth&r with subsequanl r9Strictions on indc¥)r gatherings, resulted In only a few months of the year when the Museum opèr81gd in anything approachin9 normal r¢umslan¢es. Evèn when restrlctSons were lrfted, th8ro was 8 marked reluctance on Ihg part of the publlc lo resume vislling hèritage slteg. What began as tlny vlsilor nurnb&rs in¢Yg8sed gr8dually, but still fell far short of those Seen up lo December 2019. The valuable additional incom9 $lr98m from providing cuialed D-Day Map Room brSefings a150 saw 8 drarnalc fall, bul with Granl-in-Aid payments malntained, work could continue as well as provide financi81 security for Iht CLtratorio18laff concerned.
ROYAL MILITARY POLICE MUSEUM TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Social m•dla pres Wilh the Museum closed lo both the public and Ihe serving ¢ohort for most of the period. mainlainkng a virtual presence became a priorSty. 11 was gratifying to note that the public's expoctatlons had changed, and when unable lo welcome visitors in person. the Musoum endeavored lo offer the same high slandaid of seryice. albeit virtually. Most of those who contacted the Musèum expr0s88d their hope lo be able lo vSsll in person oncè r8slrictiong were lifted and it is somewhat ironic that as curatorial staff were not de81ing with visllors in person, they had tho ts.me 19 delve far deeper Inlo l¢pics of mllltary pollce history than would have prevk)usly bèen possible. The Mu$gum's Facebook p8g8 conllnued to be the maln malhod of Informallon d1ssemlnaoft, malntalnlng Its upward trend. Wiiltan by all mgmbers LTr1 8taff, the posts coveigd 8 wlde variety of hl8iorlcal lopl¢s and with 5,740 followers 8nd 8 'raach' of 58,500. Posts were also shared wSlh Ihg 1 Military Police Brigade Facebook page lo engender closer tt88 wlih Ihg servlng Soldier and lo keep Museum followers Informed ol RMP actlvSly and the wld&r 'Corps Famlly," whil8 Increaslng the M¢Jsgum's 'r8ach' subslanually. Fa¢8book u88rs, partlcuLarly Ihoso wlth prgvIou8 88rvlce in Ihe RMP, werg 8 constant sour¢8 of Infomiatlon and the digltal orthive continuod to gxpand. StaftSng and volunt••r• Whllg stsfflng 18V91s remalned al Ih08e of 18Bt y8ar'$ report, significant opportunit188 wer8 created by the pandemic and ils aftgmath lo allow the staff an(i volunlaers lo locus on conllnulng lo digilizo and catalogue tho Musgum'8 larg9 pholooraphic or¢hlve, Improvlng $tor8ge ol artilacls nol on d18play. retrDspgctive documentation, ralionalizallon, and a dggper knowledge of material held by the Museurn Tru81, 85 well as lo concentrate on indlvldual areas ol reSeah and continued porsonal dèvelopment. Slaft and volunteers also scann8d over 10,000 Items (both photographs and work8 on paperl which h88 resultad in a rnuch more effective way t* US8 and exploSt the Collgdlon partkulady whgn an8werlng anqulres from Ihe publlc. lh& servlng cohort, and 8xlema1 resg8rcheTg. AS the MuJgum'8 volunlgers &, on the whol8. of advanced agg, Museum staff were very eon$clous ol Ihèlr vulnerabllilies and as a result, the relum lo the Museum was delayed unlll each ono hBd had Ihalr thlrd dosg of vaccjne. Howèver, ona voluntser was able to ntinUe worklng from home and provldad much-needed material In 8UPPOrt of the Collecllon. Sadly, two volunteerg lell that health Issu&s precluded 8ny future commltmenl, and Ihey Blood down pormanenly. Th8 H15toric V9hlcle Restorallon Group were able lo re$um8 their work when reslricllons werg11ftoJ and plan lor events In Ihe coming year. Work prevSously undertaken on boho11 of Portsmouth Clly Ctsuncil in arnsling tha daterlorallon of 8 25-Pound Fiald Gun was rewarded wllh 8 wèlcome payment 01 £3,000 for use by the group. Mllltary Pollc• g•n•aloglcal data•9 The database of forrner m8mbers of the Corps 8nd118 anlecedenls .18 there a Redcap In your familyT remalnod opgrafjonal th offorts focused on remon0 duplicate Information. Lisling tho detalls of 104,045 soldiers who served in Ihe Military Poli¢& between 1813 gnd 1950, the database continued lo attract new users with 356 new feglstralions durfng the period. Feedback continued lo bg posf(ive. wlth many subscrtbers subsequenuy contacting Ihg Museum lo prIde additional infomialion, photographs and in one inslaneg. the donation of a complete personal archive lo the Museum. The Curator glso contlnued to r88e8r¢h former membèrB of the Mllllary Pollce c4)ncentratlng on th8 perfod covered by Ihe genealogy database, the resvlts'ng material led to two a'cleS being published in the RMP Journal., lh• fitst uncovered the stories of a surprising numb8r of Olympic Medal wnners who $8rv6d in the Military Police Corps during the First Worfd War. whilst the second cov&red notablè sports personalities including a World boxing champion 8nd En9land Intemalionals in both Rugby Union on¢J Fotstball.
ROYAL MILITARY POLICE MUSEUM TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 New collaboratlons During the period, o ngw harilage forum was created to cover Police Museums and Cdleetions, and the RMP Museum was Invited to join. These bodies are al various Stages of professiDnalisrn, and the Curator w88 able to off8r advice on s8v8ral issues. Historically, the Civil police, particularfy during wartime, provided fnany recruits for the Military Polic&, with many of th8 latt8r joining Ihfr c4vili8n police on thoir discharge or al end of Colour Service and the forum has provided a wonderful opportunity for inlonnalion exchange. Vlsltors With the Museum only open for a very limited numbèr of days, coupjgd wlth additional conslralnls due lo Moo pollcy regarding the site whare il 18 lo¢aled, vislts In person, allhough rising frorn the extrelnely low lavel ol 2020121, wgr& low again when compared lo earller years. The highly popular Southwick vlliago D-Day Revival ovenl In June was also cancelled and th15 event, together wllh other DaY e£bmmemorallons, would nrjrmally account for around 40% of annual Musoum vlslts in pgrson and a welcom8 boosl lo tha R¥glmenlal Shops I, K,1 li 2.1l?'.l j2(}?('i.j LL_ D-Day M•p Room Ylllts Tho D-Day W811 Map continued lo bring visitors to Soulhwick Park. albgil in grgally feduced number3. Towards the end of the Pgflod IhB numb9r of 9roups slart8d lo slowly pick up with military groups Including 42 Engineer Reglment (Geographlcl and 26 Reolmenl Royal Englnèer8 vl8Odno. CivAian groups included English Heritage, the Basingsloke MG 0er8 Club, and the 8a¢k Tu@sday cb. Pleaslngly, after a 2-year hiatus, slud&nls from George Washington Univorsily In Washlngton DC were orbce more abl¢ lo vlsll. All groups donate to Museum funds for 8 curated vl8I1. Slgnlll¢ant new ttcqulsltlon• The bullish aucllon market for Mllllary Police it8ms conllnu8d with lots invarf8bly surpassing estimates and rgalllng prices beyond the reach of available Museum funds. Eatly pholographs and postcards of the Corps often sell for jav44roptN'ng sums, bul the Collections Offl¢er's uncanny knack of b@ing 8ble to spDI 8 'Red Cap, anK)ng a group the seller describes as "a grtsup of Edwardian soldiers" where a CLffl band or whistle chain betrays the soldier's Unit. enables Ihg Museum to buy the itèm for the collection al moro re88¢nablg prfc88.
ROYAL MILITARY POLICE MUSEUM TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 An auctk)n 81ert for "Milllary Police" also drew the Curylor's attention lo the archive of Sergeant Emesl Albert Donkersloot who sery8d with the Corps of the Military Police ICMPI. On 17th Aphl 1945, Ernest was a8slgned to Ihe Prisoner-of-war Camp al Celle lo guard SS staff from the Bergen.Belsen Concgnlratlon Camp. A series ol photographs warg taken 8howing th8 camp's Commandant Josef Kramer under escort. many of which have been subsequently published book$ covering the period. The rnosl famous ol Ihese shows Kramer in ankle4rons shuffling along wilh a member ol the CMP. rovolver drawn. In dos8 attendance. Llke tho other pholtsgraphs in Ihe series, non& of the 'Red Caps, are named. The archiv6, which contalned e copy of the linlfamou8 pholo9raph, also conlalned an a¢nI of the pertod and 81ong with the addllional photographs ol Emesl enabled a comparison, which fesult8d in a positive hlentificalion of the guard with the revofver as hlm. Finally, th6 Trust was abla lo acqulre th8 8oèr War palr laueen's 8nd Kbng B South Amca Med818118sued lo Lance.Corporal John Road8 ol the Military Fool Police. He Is one of slx members of the Corps listed on the South Atrlcan War Memorlal in thè Stslion chUh al Stsjlhwick Park. As the aucuon lisllng did not mention th fact that RoadB was a fatality, the pr4¢e the Museum paid was far lower ttian expec16d and did not rdecl 118 relative rartty. Support to th• ••rvlng soldlor, to D•lon¢• and to Oth•r Gov•mm•nt D•partm•nti and ag•n¢l•s Where safe and pracllcable, the Museum conllnuod to support the serylng 8oldl6r by provi¢Jlng 8 focus of e$prfl de eorps uslng hlstorical exomplars for &a¢h naw member of the RMP, logelhor wlth scheduled Pol8ntlal Officers visits. The expanslon of Inform815on r8ldev81 syslerns, many ulilizing tho work undertaken by volurileers, enabled informallon r&qu851s from RMP Units and official bodies to be answèred promplly, partl¢ularfy In support of Ihg ongoing operatlonal legacy enqulr8B and coronlal Inqu6518 in Northern Irèland, re8Urtlng from Operalon BANNER. The Museum also supported olflcial vislts from a variety of olhgr governrnenl departmèntal v181tors and diplomallc bodS8s In aCCoanc9 wllh secure COVID-19 preoaullons and procodures and wlthin guSdellne8. P•rforman¢• Statl•tlc In what ¢ont4nued lo be oxlraordlnary Ilmes.. Total Museum vlsllors In person 12020 Ilgures In pafenlheso81 were 1,125 Militsry 14101. 807 Adults 12251 and 57 Chlldren101. Overall Museum vlsits In Person of 1.989'saw an Increase on 2020121 but wefe significantly Iow9r than 2019120s figure of 7,177. Map Room vlslls ware 1,432 compared to 5,394 In 2019120. web.hils for the relevant Museum Facbook pagglhitps.'Ilwv4w.f8c&book.comrrh8•Royal-Mllltary-Pollc8. MuseuTr12143043919326561*rotrtsl showed 8 reach of 58,51)O wllh 8 total of 5,740 followgrs. Flnanclal revlow The Ch8rily ha8 increased Ils unreslrlcled res8rv8s by £10,790 10 £325,517. Restricted rpseNes remained al £nll. Rtslrictod funds repr8$onl amounls which have b8gn received lor speclfic purpose5 and whlch have not yel bggn spent. It is tha pojlcy of the Tru91 that unrestrlcted funds whlch have not bean designated for a spedfic use should be m8lntained al a lovel equivalent lo b8lween Ihree- and slx-month's expenditura. Thfj Trustees consider that reserves at thls18vel will ensure that, In th8 event of a significant drop In fundlng, they will be abl8 lo continue the Trusfs curtynl acb'vitios wh118 consldgrotlon is given lo ways In whlch additi'onal funds may be raL8ed. Thls level of Teserves has béen maIntsned throughout the year. The trustees has assessed the major risks to whlch the trust is gxposed, and are satisfied that Systems are in place lo mitigate exposur8 to the major ri8k3.
ROYAL MILITARY POLICE MUSEUM TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Structure, gov&rn4nco and management Management of tha Museum is vested Sn the Trust888 who ar6 appointed in accordance wtth the D•claralions ol th8 Trust Deed of 29th August 1979 Ivida paragraph 131. Ex-oificit) Twslees elect, in the first, instance individual Trustees lo a limit 016. The number ol individual TNste8s should not fall bglow 2 in number Iheroafter. Individu81 Trustees are elected by the remalning Trustees. Day-to4ay management of the Museum is Ihè rosponsibility of the Dire¢lor. The Irus188s who 88Ned during the year and up lo the datg of signaluw of the financial Stalemenis were.. Brigadier V W Buck ICh8ir of Truslog81', Colonel S F Boy<J', Worr8nl Officer (Class 1 I D A Coombs AGC IRMPI,, David Evans VR.. Jules Kensett-woodlng FHA.. Tlna Kilnan MA IDunelml-, and G8offr8y Salvelli TD E$qulre. The Trusl•es' report was approved by tho Board of Tru81ges. Brlga rVWBuck Chalr of Truslfjes Dated..
ROYAL MILITARY POLICE MUSEUM STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2022 The trustees are responsible for preparing Ihe Trustees. Report and the financial statements in accordance with 8pplicablE law and United Kingdom Accounlin9 Standards (United ngdoM Generally ApIed Accounting Pracli¢el. The law applicable lo charities in England and Wales requires the Irusle¢s lo prepare financial statements for each financial year whlch glve a true and falr vltsw of the slate ol affairs of the trust and of the incomlng resources and application of r8sources of the trust for thal year. In preparing these financial slaleTngnls, th& trusleas arg r8quir8d lo.. select suitabl& accounting polScles and then apply them consislgnlly.. observ& the methods and prln¢lples In the Charit5 SORP.. rnake Judgements and esllmales that are reasonablo and prudent., slate whethgr 8pplicable acGounting Standards have been followed. sublecl to any malerlal departures dlsclosgd and explalnèd In the Ilnanclal slaloments,. and prepare th¢ flnan¢lal 8talam8nls on the gLIng concèrn ba51s unl88811 IS Ingpproprlalè lo presum8 that the charlty wlll continue In operation. Th& Irust8eS 8re r8$ponslble for kaaping $uffld?nl 8¢wunling records that dlsclose th r&a8on&ble accuracy 81 any time the financial p081tion ol the Ifust and enable Ihgm to ensurg thal the financial slatem•nls comply wlh Iha Ch8r41ies Act 2011. the Charlly (Accounts and Reports) Regulallons 2008 and Ihg prov18ion8 of th& Irusl deed. They 8r& olso responslble for $8feguarding th8 as58ts of th8 Irusl an¢J hence for tsklng reasonabl8 stèps for thè preventlon and deto¢llon ol ITaud and other Irregularitl&$.
ROYAL MILITARY POLICE MUSEUM INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF ROYAL MILITARY POLICE MUSEUM Oplnl¢n We have audited the finan¢i81 stalemants of Royal Mllit8ry Pdice Museum Ilhe 'trusl'l for th9 year ended 31 March 2022 which comprise th& slalemenl ol financial activities, the balance sheel and the notes lo the financial stal8menls, includSng a summary of significant a¢counling poli¢i8s. The flnancial reporting framewo that has been applied in their propar81ion is applicable law and Unllèd Kingdotn Accounllng Standards, Includlng Financial Reporting Standard 1 Q2 The Fin8ncial Reporting Standard applicable in the UK antl Republic of Ireland (United Klngdom Génerally Accepted A¢countlng Practice). In our opinion, tha finan¢i81 gtalernents.. glve a Iruo and lair view of the 81ale of the charity's 8ffairs as al 31 March 2022 and of Ils incoming resources and 8pplicalion of resources, for the year then ended,. have bggn properfy propared in accordance with Unlt8d Klngrtom Generally Accgptgd Accounting Practiea.. 8nd have b8en prepared In accordance wllh tho r8quiremenfs ol the Charltles Act 2011. Bag18 for oplnlon Wo conducted our 8udil In accord8ncg th Internation81 Standards on Audlting IUKI IISAS IUKII and applicablo law. Our responslbililies undgr those standard$ are lurther described In tha Audito$ respon8itslitNes lor the eudil ol th& fin8nci&l stal8m&nts section ot our r&port. We are independent ol the trust in accordance wtth the èthical roquiTemonts that are rol$vanl lo our audll of the flnanclal 8lalem6nls In the UK, Includlng the FRC's Ethl¢81 Standard, and the provislons 8V811able for audits o18mall entilios. In the circumstsnces sel out in no19 21 to the financlal slalemenls. and w8 have fulfilled our other elhi¢al responslbilili¢s in accordance wlth these requlromenls, We believ8 Ihal th& audit evldenc8 w8 have obloined Is 8ufflcient and appropriate lo provlde a basls for our oplnion. Con¢lu•lon• r•latlng to golng concem In aUdIng the flnancial slat8ment8. we have conduded thél the Trustees, use ol th8 golno nCern basis ol accounting in th8 preparatson of Ihg finan¢lal Slatsmenls Is appropriate. Based on the work w& have p&rfomi8d, w& h8V8 not identified ony malgrial unc6rtainllo8 relating to &V8n18 or ondition8 th81, indivldLJally or collectively, may ca818ignlficanl doubl on the trust's ablllly lo conllnue ag a going concem for a perlod of al le8$1 e1Ve months fvom when thè finandal 8tslemènis are aulhorised for 188118. Our r9spon81bllllS and tho rasponslblllllgs ol the Iruslees wllh r88pecl lo golng concem ara d88cribgd In the rel8vanl secdon8 of Ihls report. Oth•r Infomiatlon Th8 othèr informallon MprIseS the Informafjon Inclucled in the annual report other than the financial statements and our audilorfs report Ih&reon. The trustees are responslble for the other informatlon contained wlthin th8 annual report. Our oplnion on the financlal s181em8nls does not cover the other inform8llon arid we do not expres8 any form of assurance conclusion Ihereon. Our rosponsibility Is lo rgad the othèr information and, in doing so, consldor whether Ihg other informatlon Is mal6rially Inconslslent with the financlal s18lemenls or our knowledgo oblalned in the course of the 8LJdil, or otherwise appèars lo be matedally misslaled. If we idgnlify such materrdl incon8151encies or apparent matertal mlsstalements, we are requlred to delemiln& whgther this gives rfse to 8 mat9ri81 misstalernent n the financlal slalements themsefves. If, based on the work w6 have perforrned. we fJ)nclude thal there 1$ a maler481 mlsstslam9nl ol this other Infomiallon, we are required lo report that fact. Wè hav8 nolhlng lo report in th1$ regard. Mattors on whl¢h wè ar• rgqulr•d to report by éx¢•ption We hava nothing to report In respect of the following matters In relallon lo whlch the Charities IAc¢ounts 8nd Raportsl Regulations 2008 require us to report lo you if. In our opinlon.. the Informallon given In the financlal 3talomenl$ 18 1ncon8isient In any material respoct with th8 Trustegs, Tewrt,. or sufficient accwnlln9 records have not been kept.. or the flnancial stslgments are not In 8greemenl with tha 8¢¢ounting records., or we have not received all the Inforrnalion and explanat4orTS we require for our audit.
ROYAL MILITARY POLICE MUSEUM INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF ROYAL MILITARY POLICE MUSEUM R•sponslbilltl•8 of Iru8t••s As explained mor6 fully in the statement of Trnsle8s' responsibilllies, the trusleas are responsibl8 for the pparatiOn of the financi81 slalements and for being satisfied that they give a true and fair view, and 'lor such internal control as the trustees delemiine is necessary lo enable th8 preparation of financlal siatgmenl$ that are free from mat8rlal mlsstatemènt. whglher due lo fraucl or error. In preparfng the financial statements, the trustees are rgsptsnsible lor assessing the trust's ability lo continue as a going concern, disclosing, as apFlicabl8, matt8rs related lo going conc&rn and uslng thè going concem basLs ol accounllng unlass the trusle8s eithgr Intend to cease operations. or have no realistic all$rnalive bul to do so. Audltorfs r•$ponBlbllltS0$ for th• audlt of tho fln4n¢lal stat•m•nls We have been appointed as auditor undef section 144 of the Charilios Act 2011 and report In accordance wlth the Act and 18levanl gUlationS made or havSng effèct th8reunder. Our oblecllvos ara to oblaln rga$onabl8 assurance about whether the flnanclal stalgmènls 85 a whole are fr88 from material mlsslalemenl, whethèr due to Ir8ud or orror, and lo Issue an audllorfs report that Includes our opinlon. Reasonable assurance is a hlgh level of ossurance but is not 8 ouaranteè that an audit conducted in accordance with ISAS IUKI will always d8te¢l 8 rn81erfal mi$gtst8ment whgn il exlsts. Misslalemenls can arise from fraud or error and are consldered malorlal If. Indivldually or In the 8ggregal8. th8y could reaSonaY bg expected to Snfluènce the onOMIC declslons of users tsken on the b8819 of these financial statements. Idontlflcatlon and a8s••smont of Irrogularltlos Includlng fraud Irregularities, including fraud, are Insl8nces of non-conpliance with laws and regulatsons. We d8$lgn PfOC8dLtres In Ilnè wllh gur responslblllllos, ouUln9d above, lo d&lgGI material mlsststsmenls In respect ol Irregularitles, Including fraud. The ext8nl lo whlch our procedur08 are capable of dolocling Irrggul8rfth"88. Includlng fraud, is delailed balow.. w8 focused on specific law$ 8nd regulalionB whlch we consldored may h8ve a direct m818rfal effect on the flnanclal stglemenls or the operations of the charity. induding Tha Charities Act 2011. • wfj obt8Sned an ynderslandlng of the leg81 and regulatory framework appllcable lo the 8nllty and how Ihg enlily is complying wSlh that framework by making appropriate enquire8 of management as well as conslderlng the Inl8rnal Gonlrols In placs to mlti9ala rS8k ol fraud an¢J n0cOmPlI8n¢tt with laws 8nd regul81Sons', W8 mad8 enqulr98 of those tharged whh governanc8 and managem&nl concgrnlng.. the risks of.fraud'. Instances of non-compllancft wllh law8 and regulations or knowledgg 018ctii81, Suspected, or alleged fraud Is documented during Ihg perfc<l; we allocalotj an engaggrnent team that we c¢nsider8d ¢r)Iledlv8ly had the approprfale compelènco and C8pabiliti08 10 Sdenlify and fecogn18e nonwcompllancg with laws and regulation¥. Avdlt r••pon88 to the rlsk of Irr•gulerltlo8 In¢ludlng fraud Based on the results of our r15k &ssessm8nl, our procedures Inc4uded, bLrt wore not Ilmited to.. P9rfonning onalyttcal proc8dures lo Identify any unu8ual or ungxpected relatEonshlp. evalu81ing wttothgr the s81odon 8nd 8pplicali¢)n of accounllng Wlcl88 by the gntity that may b& Indl¢aliv& of fraudulgnt financial rgportlng resultlng from management'8 effort to m8nag8 eafnings. 8s8858ing whether ludgemenls and assumptlons mBdo In determlnlng the 8ccounting eslimatgs sel oul In note 2 were indicative of potentlal bias.
ROYAL MILITARY POLICE MUSEUM INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF ROYAL MILITARY POLICE MUSEUM agreèlng financial stslemenl disdosuies to underlying supporting docurnenlation. reading the minutes ol meetings ol tho&8 Charged wilh govetnance. rovlewing thg correspondence with relevant regulatory bodiès. testing oljoumal entries to address the risk of fraud through rn8nag8menl overrfd&. incorporating an element of unpredictablllty in the s&l8Ction of the nature, timing, and exlgnl of our aLKlit procedurgs CQfrobor8tlng thg buslness rallonale for tr8n88ctions outsld8 the n¢rmal cours9 of buslne8S. Con¢lu•lon8 r•gardlng tht rl•k8 ol Irr•gul•rFtle• Includlno Iraud Th8r6 are Inh8rgnl limllation$ Sn our audll Procodures descrlbed abov8. The more removgd that laws ar+d regulatlons are from finan¢lal transactions, the168s Ilkely il Is that we would becorng aware ol non-compllanee. Malgilal mlsstalomgnts that Arlsg dug lo fraud can be hardor to detèct than th1 that ari88 Irom error 86 they may involve d$llber8tè conceBlmenl or collusk)n. We consldered our audlt was capable of dgto¢llng Irregul8rttles due to.. trlo effgcuvgness of thè onllty's Inlgmal contrds.. th& nalure, Ilmlng ond extent of 8udll procedur9$ perfom)ed,' an Iho ob8enco ol ¢onlr8di¢tory ovlden¢e. A hjrther description of our r83pon8ibnlt599 18 avallable on th8 Flnanclal Reporting Coun¢ll'8 bSIte at.. http8.'11 YMw.frc.org.uklaudilor$ro8pon$lbllllie8. Th18 deBcription fomis part of Ouf aLtdltorf8 rgport. U•• ol our roport Thlg feport Is mada solely lo the company's rn8mb8rs, 88 a body, In accordance wllh sèction 391 of the Companlos Act 2014. Our audit work has been"undertaken so that we might slate lo the company's members those mattors W8 are rèquired to slate lo them Sn an audltorfs rgport and for no olh8r purpose. To the fullgsl gxtgnl permitted by law, wg do not accept or ossume responslbAlly to anyona other than the company and the company's rn8mber8 as a body, for our 8uall Wofk. for Ihls report, or for the opinions we have lomied. Jon•s Aveni Llmlt•d 1311212022 Chart•red Accountants Statutory Audllor Plper House 4 Dukes Court Bognor Road Chl¢hesler W9$1 Sussex P019 8FX Jones Avens Llmited is el1g1b lor appointment os audltor of the trust by virtue of Its ellglbllily for appointment as au(Ittor of a company under section 1212 ofthe Companies Art 2006.
ROYAL MILITARY POLICE MUSEUM STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2022 Unr•strlcted Unr•$trlcted Rostri¢tod lund$ funds funds 2022 2021 2021 Total 2021 Not•s Donations and legacies Chadtable activitlOS Inv6slTn8nls 22.946 50,383 3.679 27,387 50,542 3,960 27,387 50,542 3,960 Totsl InGom• 77,008 81,889 81,889 Ral$ing funds 3.074 2.964 2,964 Challtable acllvllias 77,007 85,137 85,137 Total •xp•ndltur• 80,081 88,101 88,101 N81 galnslllos8es) on Investments 11 13,863 27,430 27,430 Gross transfers b8twegn funds 7.e66 17,8881 N•t mov•m•nt In fund• 10.790 29,086 17,8681 21.218 Fund balances at 1 Aprfl 2021 314,727 285,641 7,868 293,509 Fund b41anc•8 at 31 March 2022 325,517 314.727 314,727 Th8 8lalemonl of tlnanclal 8Ctlvlllo8 Indudès all galns an¢J108se8 recognls8d In the year. I Incvme 8nd exp8ndllure dtrlvo from conllnulng actsvities. 10-
ROYAL MILITARY POLICE MUSEUM BALANCE SHEET ASAT31 MARCH 2022 2022 2021 Noto8 Flx•d a$4•tB Tanoible assets H8ritage ass818 Investments 12 13 14 13.313 43.234 203,513 13.621 36,297 192,054 260,060 241,972 Curr•nt 4s$0ts Stocks Dgblors Cash 81 bank and in hand 16 17 15,060 1,863 52,309 15,255 1,605 59.929 69,232 76,789 Cr•dltor4: amounts falllng du• wlthln onè yo•r 13,7751 14,0341 Ng1 current 88881$ 65,4S7 72,755 Totsl a•J•t8 l••• ¢urr•nt Ilabllltl•• 325.517 314.727 In¢omo lund• 0o$lgnal8d funds General unrestrl¢ted funds 19 15,307 310,210 16,313 298.414 325.517 314,727 325,$17 314,727 Th 8ncial stslem&nts were approved by tho Trustee8 on ........................ erVW8uck ChalT of Trust8
ROYAL MILITARY POLICE MUSEUM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Accountlng pollcles Charlty Informatlon Royal Military Police Museum Is an unincorporated charity. Thg rgglslèred office18 Regimental Hfradquarters Royal Military Police, The Old St8bl&s, Soulhwlck House. Southwick Park, (Postal Point 381, Nr. Fareham, Hampshir&, P017 6EJ. 1.1 Accountlng convèntlon The 8ccounls have been prepared In accordancg with thè trusfs govèming document, thè Charities Act 2011 and "AOUntIng 8nd Reporting by Charlb'gs.. Statement of Recommended Pra¢licg appllcable lo charities preparing Iheir accounts in acGordanc8 With the Financial Reporting Stan(Jafd applicable in thè UK and Republic of Ireland IFRS 1021 las amended for auntIng periods commènclng from 1 January 20191. The Iru$l Is a Public Bonefll Enlly a$ defined by FRS 102. The INSI has taken 8dv8ntage of tha provlslons In tha SORP for charllios applylng FRS 102 Upd818 Bvllelln 1 not to Pigpare a Stalgmenl of Cash Flows. The fin8ncial st818mènls Brg prepared In storfing, which Is Ihe functional currency of the Irusl. Monotary amounts In these flnanclal st8lemenls are rounded lo lh8 nearost £. The flnanclal stalem8nts h8ve b88n prgpargd undèr the h181orf¢al eosl conventknn. The pdnclpal 8ccounllng poIIci88 4dopled are s&1 out below. 1.2 G¢lno ¢onc•rn Al thè tlm& ol approvlng tho flnanclol $lalemenl$, the Iru8te•8 h8v8 a *80n8b1& exp8ctallon that Ihe trust has adequat8 resources lo conllnuè In opèrallon818xist&nc8 lor tho foro$88able luturo. Thus the IrLBt988 continue to adopt th? going con¢&rn basis of aGcounlino in prepann9 the finoncial stalemenis. 1.3 CharFtsblo fund• Unreslrlc18d fund8 grn avall8ble for use al the dl8cralk>n of the Irusl•g5 In furthaiancg ol Ih8ir charilablo obje¢tlves. RestrS¢led funds are subject to speclflc condlllons by donors as to how Ihey may be usod. The current restricted fund was free of any 8uch condltions, bul the trus8$ de8m8d Ihal the lundlng should be treated as restrfcttrd, and lo be us8d for tho glectft)nic archiving of the RMP Joum81. 1.4 Income In¢omo S recognised when the trust Is legally enlilled lo It aftèr any perfomian¢e conditions h8ye b8en m81. the amoun18 can be measured rgliably, and il is probable th81 income will be received. Cash donallon5 are recounlsed on feceipl. Other donations are recognlsed once the trust has b&8n Thjlifiod of the donation. unless performance conditions r8qulre deferral of the amount. Incom& lax recoverable In relation lo donation8 recgSved under GiftAkl or deeds of covgnanl is recognlsed 81 the time of Ihe donation. Lggacies are rgeognls8d on rèceipt or olhetwlse If the trust has been notified of on lrnpendlng dlgtributSon, th8 8mount Is known, and w¢$ipt is expectad. If the amount Is not known. Ihg legacy is Irealed as a conlingenl asset. Grants of 8 revenug nature are lled lo income In the period lo vthlch they relate. 1.5 Expendltur• Uabilib'es are recognlsed on the accruals basi5. 12-
ROYAL MILITARY POLICE MUSEUM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Accountlng pollcl•8 {Contlnuedl Governance costs include 811 expenditure d1ctlY related lo the compllance wlth Ch9labl9 8nd stslulory requiramenls. R&sourc4s exp6ntJed arg recognised either when they fall due or are pahd, whichaver is the sooner. 1.6 T•nglblo flx¥d a89•ts Tangible fixed as8815 are Inillally measured al cost and gub8aquently moa8ured al cost or valuation, n8101 rlepreciation and any Impalrmenl losses. D8preciallon18 recognls8d 80 Is lo wrlto off th& cost or vauallon of 83s&ts lass Ihelr r88ldug1 values over th8ii usgful lives on the following baso8'. Lan(i and bulldlng8 Flxlures, fittings & equlpmenl Fully precIated Slralghl1Snè over th& lile of the 0S801 (museum acquislions- not depro¢1oledl Thg galn or loss artslng on the dlspos81 of an a$s81 Is determlned as the dlfforenc& bètwaen the sale proc8eds and Ihg carrylno value ol the aysel, and Is reoJgni$ed In thè Stalgrnenl of flnanclal acl6vi1188. 1.7 H•rltag• a•s•ts Museum acqulsitlons 8r8 not deprecSated as, In th8 oplnion of the Iruslg99. th& Items havg an Indeflnilè Ilfe 8nd there wlll be no diminution in thelr value In th& lore8eeable luture. Th8 carrying value Is r8vl8wed for Impalmi8nl. 1.8 Flxod a•••t InY•stm•nt• Flxed as861 Investm&nts are Inillally measured al tran98clion prlce excludlng Irans8Ction costs. and are subsoquenlly measured 81 falr valu8 al each reporting date. Changes In falr valuo 8fft recognlsed In nèl Incomellexpendllurg) for the year. Tronsacllon co815 ar• expènyed as Incuryed. Fixed as¥91 Investments aF8 stsled al morket v&lue. Reallsed gains or 1088es aA¥lng on the dlsposal ot Invgslments Ilog8lher wllh provlslons for dimlnutlon In valuè) are cr8dlted or débiled lo the Slalemenl ol Financial Activities Bnd $ubsequenlly tranSferd to Capital r8sorve. Investment Income Ilncludlng aS50ciatgd t8x crèdits) 18 credlled to tho Stslement of Flnanclal 8clivi1185 wh8n receivable. 1.9 Impalrnient of flxed aM•ts Al each reportlng end dale. the trust revlews the corylng amoLtnls of118 tanglble gS89ts to delermlne whether there is any indication that Ihoso assets have suffered an impairmenl loss. If any such indication exi815, tho rgcoverable amount ol the assel18 èsllmaled in ord&r to detsrmine the exlenl ol the Impalmienl loss Irf 8nyl. 1.10 StockB Stocks ore 8taled at the lower ol cost and eslifnat8d 8glllng price less ¢osls lo complete and sèll. Cost comprfs88 direct materials and, Whe applicablg. direct labr costs and those ovott)eads that havo been Incurred in bringing the stocks to their present location and condition. 118ms held for di$trtbulion 8t no or nomin81 consideration are measured the lower of replacement and cost. Nel realisable value 18 the 8sOmated selling prica 198$ all eslimfjlod cost8 of COFnpk8tlon 8nd costs to be Incuned in marktrling, selling and dislributK)n. 13-
ROYAL MILITARY POLICE MUSEUM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED} FOR THE YEAR ENDED 31 MARCH 2022 Accountlng policlo$ (Continu) 1.11 Cash and cash U1valertts Cash and cash equivalents Include cash in hand. deposits held at call with b8nks, other yhort-lemi liquid Invastmenls wrlh origlnal rnaturiliès of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings In curr8nl118bllities. 1.12 Financlal In8trum•nts Tha trust has elected lo apply thè prowsions of Section 11 'Basic Flnancial Instrument8, and Sectth 12'01heT Flnancial InslrL¢menls1s8u8s' of FRS 102 to all of118 financlal Instrum9nts. Financlal instruments 8r9 recognlsed in thg Irusl's balanca sheet when the trust be¢ome8 party to tha conlrartual provlsions of the Instrument. Flnanclal assets and Ilabllib'es aro off$el, wilh the nel amounts presonted In the financlal 8lalemenlg, when Ihgre Is a legally enIOrable rlghl to set off the r8cognisgd amDunl$ and IheTO 18 9n Inlenuon to 8gllle on 8 nel basls or lo r8ali58 Ihe as8el ond $8td6 the Ilability slmullaneou81y. B•sl¢ Iln•nclal •s*•ts Baslc financlal assgts, whlch Indud& doblors and ca8h and bank b818nceg, are Inlllally m8asur8d at tronsaclion pricg Includlng tr8ngacllon costs and ats 3ubsgquenlly carrlad al amortlsed c081 uslng Ihe 8ff8cllve inlerest method unless the arrangement cons1ilut8s a linanclng Iransacllon. where the Iransactlon Is me8sured al the present value ol the future recelpls discountèd al a market r818 of Snleresl. Fln8ncial asset8 classlfied as rgceivabl8 withln one year are not amortised. 8a$l¢ flnanclal Ilabllltl•• Basic financial liabililles, Includlng crgdllor8 and bank loan8 are inlli8lly recognl59d 8t Iransacllon prlcg unle88 the arrangomonl ¢onslStules a ffinanclng transaction, whgre the debt Inslrum8nl is mgasured al th8 pr8sonl value of the fulurg paymènt8 dl$co)untod al a rnorkgt rale of Inter1. FSnanGS8l Ilabllille8 clo$slfled Ès poyabte wlthin one year are not amorti8èd. D6bl Instrum6nls or& subs&qLtgnUy carfed al amortl$•d cost, uBlng Ihe effectlvo Interest ral8 method. Trade crgdllors are obllgalion$ to pay for goods or servicès that have been acqulred in th& ordinary cours8 of operations from 8uppll&rs. Amounts payoblg a classifl&d 88 currenl118bililles If paymenl Is due wlthln one year or less. If not, they aro presented as. rn.current Ilabllltl8s. Trade cr8(Jthrs are reco9nlsed InStlally al -Iransaclion priee and subsèquenuy measured 81 amortised cosl using the effective intoregl method. D•rn¢ognftlon oflln•ncl•l Ilabllltl•$ Financial liabllilies are derecogni5ed when th8 trust's contractual obllgaUon8 expire pr arè dis¢harg8d or C8n¢o118(l. 1.13 Empl¢ye• b•n•fft8 The co$1 of any unused holiday enlltlemenl is recyjgnised In the perlod In which the employee's seNces arg ree8iv8d. Termlnallon ben8fltS gre recognlsed Immgdlalely as an expense when Ihg trust Is demonstrably commltted lo lemiSnalg the employment of an ompioyèè or to provid6 lermin8tion ben8fil$. 14-
ROYAL MILITARY POLICE MUSEUM NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 CrbU¢al accounting •stlmatè8 and ludg•m•nts In the appllcation of Ihg trust's accounting policles, the Ifuslees are required to make jLJdg8ments, estimates 8nd a5sumptioThs ab¢)Ut the carrying amount of assets and Ilabilities thal are not readily apparent from other sources. The eslimal88 and associated assumptions are based on historical exp8rlence and other factors that are consldered lo be relovanl. Actual results may differ from these esllmales. The esllmales and underlying assumpllons ar8 reviewed on an ongoing basis. Revlslons to accounting estirnates 8re recognlsed in the p&riod in which the estimate is revis8d where the revision affects <nly Ihal period, or In the perfod of th8 revl$ksn and lulure poriods where the r8vlsbn affects tr1h current and fu14Jre perfod8. Koy 4ourc•s of •$tlmatlon un¢•rt•lnty U8¢ful Ilv•s of tanglblo flx•d as••tJ Thè us&lul Ilves of assets are delerminod by management ot the Jme the 1$ ocqulrgd 8nd revlewgd for approprfal8ne8$. The IIvo8 8re based upon hlslortcal experfence wlth $imllar ass8ts as well 9$ anlldpallon of future events. whlch rn8y lrnpacl thglr Ille. Hodlag8 a$8els such as m9dals, unlforms, postcards. wgaponG and photographs 8r¢ not dopredaled 88, In the opinion ol th9 Iru816ès, these Item8 have an indefinll8 Ilf8 and ther& wlll be no dlrnlnullon In Ihglr value In Ihg lore8eeable futurg. Tho carying value of the8e ilgms are reviewed for Impolrmonl. Donatlonl and l•ga¢l•• Unmtrl¢t•d Uniestrlc19d funds funds 2022 2021 Donallons and glfts Granls rec8ivable 10,946 12.000 17.387 10.000 22.946 27,387 Gronts rocfrlyable for corn •ctlvltlo8 CBF grant AGC granl 10.OQM) 12,ODO 12.000 10,000 15-
ROYAL MILITARY POLICE MUSEUM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Charitabl• activities Sale of AMOT orants hl8torlo8 2022 Totsl 2022 Sa10 01 APIQT grant8 hlslorlo5 2021 Total 2021 2022 2021 S818 of histories Perfomiance related grants 195 195 90 50,188 50.188 50,452 50,452 195 50.188 50,383 50,452 50,542 Invo•tsn•nt• Unr•8trl¢t•d Unre8trIcted nd• fund$ 2022 2021 Ineomo from118lèd Investments Intsr981 racelvablg 3,656 23 3,884 3,679 3,960 Ral*lng funda Unr•8trlct•d Unreslri¢led nds lunds 2022 2021 Advertising 475 89S Other trading activllies 195 90 2,404 2,179 3.074 2,964 16-
ROYAL MILITARY POLICE MUSEUM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Charltsbl• a1VItIeS 2022 2021 Staff costs Dgpreeialion and Impaimient Preservation 8nd consorvatk)n Museum mainl8nance Books and stationery Professional 1088 Museum slaff exponsos Insurance General expenses Computer & website Costs Museum costs 75,770 674 231 1.830 302 558 759 2.936 813 128 456 88 1,990 309 1,856 216 450 274 2,258 25 74,541 82,372 Share of governgnce co$t8 (see note 81 2.486 2,765 77,007 65,137 Support co•ts Support Gov•rnanc• co•t• co8t• 2022 2021 Aud51 1998 2,4fj8 2,468 2.765 2,466 2,466 2,785 AnAlysed between Charitable acllvilles 2.466 2,466 2,765 Govom8nce co3ts Indudès payments io tho 8udStors of £2,46612021- £2,765> lor audll foe8. Tru•t••8 None of the Iruslees lor any persons conn8clgd with Ih8m) rec¢lved any femuneration or benefrts from thè trust <Juring the year. 17-
ROYAL MILITARY POLICE MUSEUM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 10 Employ••• Thè avgrage monthly number of employees during the y8ar was.. 2022 Numb•r 2021 Numb•r Musaum staff Employment colts 2022 2021 Wago8 and 8alarl88 64,990 75,770 Th8 Museum al80 ernploy8 four other p8opl8 wh088 0)$l$ ar8 racharged lo th8 Royol Poll¢o Reglrnenlal Fund and the Royal Mllltdry Polloa Cenlr816enevolgnl Fund. Thgro werè no employees whos& annual romunerallon was more than £60,000. 11 N•t 9•ln•lllo••••) on InYo•tm•nt• Unr•Btrlct•d Unrestrlclad fund• lund8 2021 2021 Rev8lualltsn of Inve8tments Golnl{los$l on 8818 of Investments 12,541 1,322 15,486 11,944 13,863 27,430 18-
ROYAL MILITARY POLICE MUSEUM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 12 Tanglblo flxod ai$•ts L•Trd and bullding¥ Flxtur••, fittlnu8 & •qulpm•nt Totsl Cost At 1 Aprll 2021 Ad(Jillon$ 133,754 84,181 451 217,935 451 Al 31 Mar¢h 2022 133.754 84,632 218,388 D•pr•cl•tlon Ind Impalrm•nt Al l Aprfl 2021 Depr8ciaUon chargod In.Ih8 yoar 133,754 70,$60 759 204,314 759 Al 31 March 2022 133.754 71,319 205,073 C•rylng •mount Al 31 March 2022 13,313 13,313 Al 31 Marth 2021 13.621 13,821 13 H•rltag• a•••ti Al 1 Aprtl 2021 Purchases, Donalod assets 36,297 911 6.026 At 31 March 2022 43234 Herttago assets aro held by the Roy81 Mllltary Pollc8 Mus8um, they Indude méda18. unSfomy, we98, . photograph$, po8lcard8 and other artefacts whlch hold hl8lortc418lgnlficancè to thg RMP. These ¥99&18 are &1thgr purchased or donated to the Musoum In the year and are r8corded on the Mu8eum Oblecl D8laba$& Enty System datsbase. Assets vthlch havè been purchased are T9gl$ed al thelr co8t whllsl donatlons aro recognlsed Sl theSr current market valu&. Mu3gum 8¢qulsllions are not dopredaled 88, In the oplnlon ol the trustees, th6 Itgm$ have on Indefinlle Iwa and ther8 will be no dlmlnullon In Ihelr value In thè forgsegable fvlure. The carrying value Is revknd for Imp8irmenl. 19.
ROYAL MILITARY POLICE MUSEUM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 14 Flx•d a88•t Inv•$tm•nts Ll8ted Inv•stm•nts Co•t or ¥•luatlon Al 1 Aprll 2021 Additions Valualon changes Nel movem8nl to cash D18P96als 192.054 30,950 12,541 213 {32,245) Al 31 Marth 2022 203,513 Clrylng amount Al 31 March 2022 203.513 Al 31 March 2021 192,054 Flx•d a•••t Inv••¢m•nts r•v•lu•d Llstod Investments are Indud•d al math81 valuo. The comp8rable amount under the h1s1o¢01 co81 618 WAS £178.23e12021.' £178,179). 15 Fln•ncl•l In•trum•nl• 2022 2021 Carrylng •mount ol fln•nclal •$••t• In81rumtrnts mg88ured Ai foir value through proflt or1088 203,513 192,054 Flnanclal In8tNmenls measured 01 lalr valug thUgh the profh or loss have been delermlned udng a quotsd Ma81 prlce In an actlvg m8rk8t. 16 8twk•. 2021 2021 Flnl$h8d good8 and goods for res810 15,060 15,255 17 D•btorn 2022 2021 Amounts l*lllno du• wlthln on• y•ar: Other debtors Prepaym8nls 8nd accrued Income 408 1,455 1,515 1,863 1,605 .20-
ROYAL MILITARY POLICE MUSEUM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 18 Cr•dltors: amounts falllng du• wlthln ono year 2022 2021 Other tax8llon and sodal 8ecurfty Trad¥ ¢r8ditors Other creditors 1.379 141 2,400 1,730 2,304 3,775 4.034 19 D••lgnat•d fund• Th6 Incom8 funds of the charity Include the folln9 d88ignaled funds whlch h8vg b68n $91 asSdè out of unrgslrlcted funds by Ihg Injstees for spgclllc purposeB'. Movèmant In lundi IDeomln• r•¥our¢•• Mov•m•nt In lund• ornlng R••ourc•• Bil•nc• at r•••ur¢•¥ •xp•nd•d 31 Mar¢h 2022 l Aprtl 2021 Langmèad Gollery Radevelopmenl 16,313 16,313 962 1,9681 15,307 16,313 16,313 962 11,9681 15,307 L•ngm••d Gall•ry Rod•v•lopm•nt Donallon8 were received In tho yg8r to conlrfbulg loward8 the project Intended lo rede81gn arid updolo the Langme8d Gallery in Ihe RMP Museum. 20 An•ly•l of n•t ••••t• b•iw••n fund• Unr••trICt R••trlct•d 2022 2022 Total Unrestslcled Re8lricled 2022 2021 2021 Total 2021 Fund balancès al 31 Morch 2022 aro represented by.. Tanglblo 088ets Herflage 888•18 Investmen18 Curr8nl assotsllllablllllèsl 13,313 43.234 203.513 65,457 13,313 43,234 203,513 6S,457 13,621 36.297 192.054 72,755 13,621 36,297 192,054 72,75S 325,517 325,517 314,727 314,727 21 R•lAted party tran$•¢llon• There wero no d1108ab T81otsd party tran8aclton$ durlng the year12021 - nong). 21
ROYAL MILITARY POLICE MUSEUM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 22 Non4udlt 4•rvlc•$ provlded by audltor In (>)mmon wlth many entrtyas of our Size and nature we uFg our auditors lo assist with the preparalK)n ot the stalulory ftnandal stalem&nts.