CHAIII'I'Y III,:CIS'I'IIA'I'ION Nuhl IILI11: $006112
Lincolnshii'e Police Cliaritable Fund
Unaudited Financial Statements
31 March 2024
OHNSON MURKfi TT & HURST
Cliai-lered Accoiiiilaiits
Raivdoii Hoiisc
Raivdoii Teii'ace
Asliby de Ill Zoiich
Leiceslersliii'e
LE65 2GN

Liiicolnsliii'e Police Chai'itable f4 iiiid
Financial .Staten)eiits
Yeai" eiiiled 31 Mai'ch 2024
Pqd gcs
Ti'iistees, aniiiial i-epoi't
I to4
liidepei)dent exainiijer's report to ilie iiiisiees
StÉlteiiiei)t of finaiicial aclivilies
Stateiiiei)t of finaiicial positioii
Notes to tlie fiiiaiicial siaieiiiei)ts
8t0 12

PIiLwe I
Lincolnsliii'e Police Cliqrf ritable fi iijid
Trustees, Aiiniial Report
Yeai. eniled 31 Mai'cli 2024
Tlie Iriislees pr¢seiil their rei)orl And Ilie iinqTriidilcd fiiiancial sl<iieiiienls of Ili¢ cllarily for Il)e )yeTir ei)(le(I
31 Marcli 2024.
RefeJ'eii¢e Aiiil n(liiilnlsti'lltlYe (letnlls
Ileglstere(I cliai'lty nanie
Lin¢olnsl)irc Police Cliarilable biiiid
Cliai'lty reglslrAtioJi iluniber
500682
Pi'iii¢ii)Al office
PO Ilox 999
Lii)colii
LN5 7PII
I'lie ti'ust¢es
Cl)ief Iiisp¢clor l Ri¢l)ar(Isoi)
Ms S McEllcliran
Mr R D Rolland
Mrs C Aikiilson
A C Winliii
F Flarrod
Rcv T M Lord
P Cjrayson
D Pnrkcr
C Hi11vnr(I
K Odlin
Mr J R Floyes
H Siaiili)
A BoiYl¢y-Wcbb
G An(lerson
Mrs J D¢b¢iil)niii
Ms J Toivnell
Mr t) Robiiison
W Robson
S Dilvies
G Pciigelly
(Relircd 16 Novciiibcr 20231
(R¢lir¢d 13 t)eceii)ber 202J)
(Rcsigncd 28 Sei)l¢i))ber 2021)
{Appoiiiled 7 Mnrcli 2024)
{Ai)poiiitcd 16 Noveii)bLr 2023)
{Appoinl¢d 16 Aii841sI 2023)
lJi(leiJeii(lent exaii)Inei'
A W SIAnl I".CA
Raivdon I loiise
RaiY(loi) Tcrrace
Asliby dc lil Zoiicli
Lciccslersliire
LE65 2GN

P￿￿e 2
Liiicolnsliii'e Police Cliarit41ble Fuiid
Ti'iistees, Aiiniial Rei)oi't (coNiliiiied)
Yeai. eiiiled 31 Mai'cli 2024
Striictui'e) govci'iiAnee hiiil niniiARement
Cojistltiitlon
Lii)colnsliire Police Cl)siri147ble Fiiiid is a regislercd Cliiirily Iiiin)b¢i' 500682. Its govei'niiig, dociii)Iciil is ils
coiisliiiilioii diiled l April 1974 aiid rcviscd Sepieii)bcr 2021.
Tlle fiiii(l is iiiai)¢iged froi)I Il)c force Heiiilqiiarlers by 11 Coiiiiiiitiee of Tnist¢es ivliicl) is i)ia(le lip fi'oiii
repieseiilnlivcs froiii varioiis arcas of Ilie force as sp¢¢ifi¢d in Ilie govcri)iiig dociiii)¢i)l.
Tlic Clliirily ftlso lins An Execiilive Coii)iiiillc¢, An Adiiiinislrator hiid a I'rensiirer wllo all i)111 y key roles ITI II)c
operalioii of Ilic cliarily.
Polleles ftn(I pi'occ(Jiires for Ilie In(liietion aii(I li'nlnljig of Triislees
I'lie Lii)coli)sl)ire Police Clifiril&bl¢ Fiind {LPCF) Ivill invite Il)¢ StAff Associalions lo reci'iiil Ilieir 1'1'iisl¢cs (so fni.
s is i)ossiblc) froi)) Ilepresei)Iiilivcs ivlio l)ave kiioivle(l&ic of Ilie ar¢as iii ivliicl) Ilie Cliarily 01)erilles. It ivill nlso
seek to plA¢¢ ¢iiii)l)asis on diversily iii Illc recriiilineiil process in Ai) ¢fforl lo fin(1 Triislees iviili IIIC I'iL711I skills
hiid experi¢iice aiid froii) fi ivider TaiiB¢ of ngcs and social nnd ecoiioiiiic ba¢k8roiiiids.
Dci)Iilics for Ilie 'l'nisle¢s iiiiisl also coiiiplele Ilie Iiidii¢iioi) process.
t4cfore ncccpliiig ai)y appliciinl for Ilie i)osilioii 11)ey ivill be reqiiired 10 coii)pl¢l¢ a declftr11 tion of cligibilily to
slioiv Ilifti Ilicy ni'c i)01111 1¢ Ily Ivily disqiinlificd froii) iiclii)g 1¢ s a I'rLisICC.
Haviiig bcci) idciilified as & siiiinblc caiiilid4le 11)e poieiiiial Triisl¢e (l)T) Ivill Ilieii bc siibjccl 10 fi ii)eeiiiiLv iviili ali
e.xi)¢ri¢iicccl Triislec(sl Ivlio ivill providc a cleis r piciiire of Ilicir polciilial diilics &ii(I rcsi)oiisibililies. 'I'l)ey ivill
Also b¢ provicleil ivilli a vnrieiy of (lociiiiieiilalioii lo eiiabl¢ Ilic cni)diilalc Io ¥aiii ¢1 fiill iii)derslai)diiig of Ilic
cl)Hrilablc i)iiri)osc, fiiiRiiciAI posilioii nild ciirrent issiies.
Tlic issiie of on-goiilg Triislcc Iraiiiing and developiii¢nl ivill al all liii)es bc liiiked to IlllllT)Ininiiig Il)e inlcbirily or
LI>CF ai)d Ilie effecliv¢ I'LlI)nii)bi of Ilie Cliarity. All TrLislecs Arc reqiiii'ed 10 iii)(Icrlakc Ilie video IrAiI)Illg i)I'oviil¢(I
by Ille Cliarilies Coiiiniission, boil) Ivllci) Iliey coiiiiiience ns a Triislcc and on & 01)goiiig yenrly basi5.
Illsk mAnfigeiiiei)t
Tlic Triislccs coi)liiiiie lo iiioiiilor Illc i)l£ijor risks lo ivl)icl) Ilie Clinrily is exposed Aiid to keel) Iiii<lci' rcviciv Ilie
(l¢qiii2Cy of Ilic sysleiils ivliicli Iliey believe ar¢ adcqiiale aiid ￿ppropriate 10 Ilie SIL¢ of Ili¢ Cllarily aiid Ilie iialiire
of ils operalions.

l)nge 3
Liiicoliisliire Police Cliaritable Fuiid
Trustees AIiiiiiAI Rei)oi't (toiiil•iiie¢lJ
Yeai. elided 31 Miql'ch 2024
Objecllves fin(1 Aetivities
li) selliiig objcclives ai)d plill)Iiiiig for Aclivilics, Ilie Triislces llave given diie coiisidcralioii lo geiierrfll b7Liid¢111Ce
piiblisl)e(I by Ilic Cliarily Coi)Iiiiissioi) reliK ling lo piiblic benefil.
Tlie &iiiis of ille Thii)d, al tlie discrelioii of ihe Tnislees, sl)all be lo relieve aiid nssist eiilier geiier&?Ily oi.
ii)(livi(111¢llly. ¢ligibl¢ iiieiiibers of Ilie Fiiiid ivlio rfirc iii coii(lilioi)s of i)cc(l. l)ar(lsliip or (lislrcss, all of iiilioiii i'e lo
be called 'llic bciieficiaries,. To carry oiil Iliese aiii)s. Ilic Tnislees sl)Hll liavc Illc folloivii)g poivci's
{&)
To ii)ake Inoiieiary granls or loaiis.
{b)
To proviilc ileiiis. facilities Iiiid serviccs ¢Al¢iilq?Icd lo re(liice Ilic iiccd. liai'dsl)ip or disli'ess of Ili¢
beiieficinries and lo pny for siicli ilejiis, facilities or serviccs 10 Ilie provider (lirccl.
(C)
To provide ttd(litioiilll nssislance lo ollicr Agei)eies in cnscs of sickness . iiifirinily aiid old pge.
(d)
To pny for siicli il¢ii)s. services or fn¢ililics by WAY of donAiions or siibscrii)lioiis lo ii)sliliilioi)s oi.
orgfiiiisnlions ivliicl) provide or ivllicli iii)derlake iii rcliiri) lo i)rovide siicli ilciiis.
(¢)
To coiilribiile lo Police Cli&rili¢s or oihcr cliarilable or￿117s￿lI0nS as Agreed by ilie Ti'iisle¢s.
(D
To Inkc aiid nce¢pl Aiiy gifts of properly, Ivli¢ilier siibjccl lo niiy speciAI Iriisl or iiol. for Ilie ftiiii of11)c
Fiii)d.
(gl
To raise voliinlary fiiilds ii) siipporl of Ilic ainis of Ilie Filiid find 10 rec¢ivc ai)d accepi coi)Ii'ibiiiioiis by
Ivny of siibseriplioi)s aiid Iloi)nlioiis; provided IliAI Ilic Triislees slinll iioi iiiiderl&kc nily peiiiiniieiil tl'ft(liiig'
clivilics iii r&isiii&y fiiii(Is for Ilie priii)Ary object.
Gi'nnts An(1 looiis
GrAiils nii(I 11)c ali￿li1)I of grant or inlcrcsi frcc loai)s sllall be Al Ili¢ discrcliot) of Ilie 'frustees.
li) Ilic cases of hll loails. Ilie i)eriod of rcpftyiiieiil shnll be al Illc discrclioii of11)e 'fnislees
I'l)¢ I'riislees slinll i)ol npply Aiiy parl of Ilic fiind direclly in reliel of Coiiiicil Taxes, taxes fiiies oi. oiliei.
peiinliics. Tlley iiiay Apply Ilie fiiiid iii siipplciiicnliiig relief or nssisi&ii¢¢ i)rovidcd oiil of piiblic fiiiid.
Tl)e Trlislees sl)all iiol be obliged to consider Costs loivards loiig teriii resideiilial cnr¢, or Applic471ioi)s for fecs
loivards Il)eii).
Tl)e Tnislccs sliall not be obliged lo coilsider loaiis for siibscribing voliii)Iccrs, nor for siibsci'ibiiig 11)eiiibcrs
¢i)ii)loycil by LiTicolI)sliire Polic¢ parliicrs.
Aelilevenients An(1 pei'foi'niaiice
Ilevleiv of octlvltlcs
Tl)e Triislccs coi)liniie lo iiionilor Ilie falling i)i¢ii)bersliip ii nd are iiiidei'11i kii)gi dirrerciil profile I'aisii)g É1clivili¢s lo
proiiiolc Ilic ftii)d 11 lid encoiii'age iieiv ii)ci)Ibcrs. Tlie I'riislee5 liavc aii)ciided Ilic Coiisliliilioii to 4111oiv for
voliiiileers ai)d Iliird party eiiiployees lo b¢coii)c ii)ci)Ibers of tlie fiind froiii l April 2022.

Pnge 4
Liiicolnshire Police Cliai"itable Fund
Triistees, Aiiiiiial Repoi't (roiiiliiiieil)
Yeai. eii(le(131 Mai'cli 2024
I l J)Ri)clnl J'cviciy
Ilesej'ves poliey
Aiinii(il coiisiderntion is given lo ii)oiiics received, inveslii)ei)Is iiiadc £?ii(I Ioq?IIS 4111d grai)Is givci) oiil. 1111)ilsi Iliu
siibscripiioi) Ivill Iiol iii¢i'¢ns¢ Il)Is yC(Ir. Ilie payiiiei)l iiiade for Irav¢l ivill also iiol bc iiicrelised. Meiiibers C4i11 be
siirc of Ilic beiiefits of beloiigiiig lo oiir fiiiid. I'lie Triislecs coiiliiiiic lo lakc sci'ioiisly 11)e 111 sk of eiisiirii)L IIIAI
riiiai)cial Iiialters Ar¢ cnrricd oiil iviil) inlc&¥rily.
Tli¢ Cliarily at Ilie end of Ilic year Iiolds £246,449 as piircly iiiireslricied fiiii(Is. fixed &ss¢i inv¢sli)Icnts r¥i)I'cs¢i)I
£233,212 of Illis figLirc. Ilicsc being iis¢d lo gciicriilc oiic of Ilic key soiirces of iiicoiiie for Il)¢ Cllarily. Tlic
i'etiiaii)ing £13.237 is iiia(Ic iii) of iiel ciiri'enl asscls. Ivl)icl) cali bc i'calisiically cli¢ ssed as free I'cs¢i'iics aiiil al-e
lield iii order to cover IIIC c051s of Ilie Cl)nrily for npproxii))nlcly llqilf a ycar. ITI liii)es of loiy iiicoiiic. Tliis liiiie
scal¢ is coiisiilered nppropriate iii alloiyiiig Ilie .1 rlislees lo I￿k¢ ileccssls l-y aclioii lo rcLiiljl) illCOI))c floivs.
llllei'lnl InvestJi)eiits i)oli¢y
Tlie Triisl¢¢s cotiliiiiic lo keep ll close wnlcli on Ilic silufilion of falliiig r¢v¢iiii¢, given Illal Illcy al'c Jiol ¥tlloiiiL(I lo
raisc fiiiids by ilieaiis oilier Ilian Il)ose slated in Ilic riiles. Uiidoiibiedly Il)¢ advicc given for iiivc%lii)Li)Is l)4s
i)rov¢d lo b¢ soiiild. l.loivever, Il)e Triislees are ii)indfiil of being eoiiiplaceiil in Iliis ar¢n,
'ro Il)is eiicl. Il)ere lias becii cnrcfiil c0115ideralion Iliis y¢nr of re-iiivesliiig soi))c of Ille fiinds. Tl)c (Icci%i()ii
i'alified by Ilie 'fi'iislees lifts beeii lo iiivcsl fiiii(Is 011 n iiicdiiiiii niid loilg l¢ri)I basis. Tlie Fiiiicl's fii)niicinl n(liiisci'
i'ciiiiiiclcd Ille 'l"iiislees Ilial 11)ese iiivesliiiciiis ivill iiec(I 10 bc rcglilarly rcvieiv¢d.
Tlie Inislees, niiiiiinl rei)orl Iv115 llpI)roved oi)
lid sigiied oil belinifof Ilic bonrcl of li'114iccs by..
Cl)ief Ii)si)eclor l Ricl1&r
Triislce

P4kNC 5
Liiicolnshii'e Police Cliaritable Fuiid
Iiidepeiident Cl Xi?niiiiei s Rei)ort to tlie Ti'ustees of Liiicolnsliii'e Police Cliai'itllblc Fil i)(]
Year eiiiled 31 Mai'cli 2024
I rcporl lo Ilic IrLislees 011 iiiy exai)iii)nlioii of Illc fiiiancial slalei))ents of Lii)colnsliire Police Cliarilable fiiiid ('Ilic
cliarity,) lor Ilic year ended 31 Marcl) 2024.
Rcsi)oi)slbillties ftn(I bllsls of rei)ort
As Ilie Iriisiees of Ilie cliarily yoii are rcsponsible for Ilie preparation of Ilie finniici<il slaiciiieiils ill £1CCDrilancc
Ivilli Ilie reqliireiiieiils of Ilie Cliarilics Acl 2011 ('Ilic Acl.).
i'ei)orl ii) resi)ecl of iiiy cxniiliiialioii of Ille cliarily's fii)ai)Ci¢11 sl14 tei)iei)Is cai'ried oiit iiii(lei' Scclioi) 145 of Ilic
201 l Act Aiiil iii cArryii)u oiil i)iy cxaii)iiiAlioii I liave folloiyed 1411 Ilie applic4ible l)ireciioiis givei) by Ille Clini'ily
CDIIIII)IS5ioii linder seclioii 145(5){b) of Ili¢ Act.
Iiiilepen(lent exoiiilnej s slateijieiil
Ii<ive coiiipleled iiiy exatiiiiiAlion. l Confirin IliAI iio IiiAl¢rial iiiAllers havc coiiic lo ii)y Mllci)lioii in coiii)cclioi)
Ivilli Ilie cx&iiiii)Alioii giviiig ii)e caiise lo believe Ihal iii any I)￿1¢r1￿1 respect..
ccoiiilling rccords ivcrc iiol kcpi iii rcspccl of Ilic cliarily as reqiiired by seclion 130 of Ilic Acl; oi.
Ilie financinl slalenieijls do noi ficcord willi Iliose records. or
Il)e fiiilln¢inl stAlciiicnls do iioi coiiii)ly iviil) Ilic api)licnblc rcqiiircii)ci)Is conccriiiiig Illc foriii llii(I
coilleiil of nccoiinls s¢1 oiil iii Ili¢ Cllnrilics {Ac¢oiii)Is nild Rci)orls) Rcgiilalioils 200R oili¢i' Iliaii ni)y
rcqiiir¢ii)ei)I Ilint Ili¢ nccoiiiils give 'Iriic ai)d fair, viciv ivliicli is ilol a iiiallci. coiisi(l¢rcil ns i)Iql'l of ai)
ii)(l¢i)¢iid¢i)I cxnii)ii)alion.
I l)¢ive iio coiiceriis nii(I liave coiiie across iio ollier i)iallei's iii coiyieclioii ivill) Ilie exni))iiiAlion lo ivliicli AlleI)lioii
sl)oiil(I be draivii iii Iliis itporl in order lo enable n proper iiiidersilliiding of Ilie accoiiiils lo be reAclie(l.
A W Slaill FCA
i)(Ici)ciidci)l Exaiiiiii¢r
ivdoii Floiis¢
R&iv(loi) I'ei'race
Asliby de In Zoiicli
Leiceslei'sliire
LE65 2GN

PARe 6
Liiicolnshii'e Police Cliaritable Fiii)d
Stateiiieiit of fiAnancial Activities
Yeai. elided 31 I'cll 2024
2024
Uiircslricted
riiiids
2023
Total fuii<ls
'I'oinl ftiiicls
Jiicoiiie nn(l en(loiYiiient$
Doi)nlioi)s aiid leg41LiCS
iivesiiiiei)l ii)¢oi)ie
Oiliei. incoiiie
10.056
3,012
14.094
10,0.$6
3,012
14,094
12.600
2,260
14,722
'otol Incon)e
27.162
27,162
29.582
xpeii(Iltiii'¢
Exi)cii(liliire oil rnising fiiiids:
IIivc%ii))eiil ii)Al)IigJcI)IciiI cosls
F.xi)eii(liliirc oli cliarilablc aclivilies
I'otAI exi)en(Ilturc
2.721
24,134
2,721
24,134
2.654
44,230
26.855
26,855
4(),884
Ncl losses oli iiivcslii)ci)Is
(628)
(6211)
(2,672)
Net e¥peJiilltiiJ'e
(321)
(321)
119,974)
Olliei. I'ocogiilseil RAlns aiiil105ges
Fnir vnliie gaii)sl(losses) oil iiiveslii)enls
Nel niovenient In fiin(Is
23,372
23,372
{14,Q21)
23,051
23,OSI
{.1.1,995)
Ileconclllatloii of fiii)(Is
Toi¢il fiii)(Is broii81il forivar(I
Totnl fuii(Is cllt'Yle(I forii'hril
223,398
223,398
257,391
246,449
246,449
223.398
Tl)c slalciiieiil of fii)ftii¢ial aclivilics iiicliides all gftiiis and losses recogJi)iscd iii Ilie year.
All ii)coiiie ai)d expeiidiliirc dcrive froli) coilliniiing aeiivilies.
The iiDt¢s on p4ge$ 8 to 12 form pftrl of t11¢5e fiiiAiicial sllllci))ci)Is.

Pnkhe 7
Lincolnsliii"e Police Cliai"itable Fiiiid
SiiTrtenient of Fiiiaiicilql Positioii
31 mai.cli 2024
2024
2023
Nolc
Flxcil Assets
Invesli)Iciits
233,212
210.410
Ciii'i'eiil assets
Debtors
Cii sli al bai)k And li) l)and
12
2,780
12,168
2.898
11.893
14,948
14.791
Ci'e(Iltoi's: nii)oyiits fnlllng illi¢ M.Illiln
oiie ycni.
13
1,711
1,803
Net cui'i'ent nssets
13,237
12,98R
TotAI Assets less currcnl Ilobllltles
246,449
223.398
Net ASStt$
246,449
22.3,398
Uiircslricle(l fiiii(Is
246,449
22.3.198
Totnl cliai'lly fui)(Is
14
246,449
223,398
Tliese fiiini)Ci4i1 slAlei)ieiils ivcre approve(I by Ihc boArd of Iriislecs aiid ftiiilioris¢(I for issiie 01)
lid llre sigiicd oil bcllnlf of Ili¢ bonrd by:
Cliief Ii)spcclor l Riclinr(Isoi)
TrLisIcc
Tlie iiotes 01) PnEQS 8 to J2 forni pArl ol Ilie5e fiiifinri￿l stnt¢inciil5.

PllRe 8
Liiicolnsliii"e Police Cliai'itable Fiiiid
Notes to tlie FiiiaiiciAI Statemeiits
Yeai. elided 31 Mai'ch 2024
Ceiiernl Inforiiiatioii
'ri)e cllarily IS piiblic benefit eiiliiy and a regisiered cliarily in EiiglAiid aiid W1L les ai)d is iii)iiiCOl'POl'i11e(l.
Tl)¢ address ofiiic principal offic¢ is Police HQ. PO Flox 999, Lincolii, LN5 7PH.
Stateniejit of ¢oiiii)IIAnce
Tl)esc finoiicial slal¢i)i¢iils liÉlVC bccIi preiill red iii coi)Ipliai)cc iviil) FRS 102, Tl)c Fiii¢lllCi¢il Ilei)oi'lii)g'
Sl(11)d(Ir(l lli)plicllble ii) Ille UK 4711d Ilic Rei)Iiblic of Irelniid,, Ili¢ si￿1¢111¢nI of Rccoii)i)Iciiilcd Pri¢ Llicc
appliciiblc lo cliarilies pr¢pnrii)8 Ilieir accoiinls in IlCCOI'daiice willi Il)e Fii)ai)¢inl Rci)oi'lii)g Sicl1)c14Ir(I
I pplicnble iii Ilic UK aiid R¢piiblic of Irelaiid (FRS 102) (ClIArilies SORP (FRS 102)) niid Ilie Cl)llrili¢s Act
2011.
Accoiintliig polleles
B&sls of prepnrntloii
Ic fii)oi)cinl slalciiiciils liiive beeii prepared oil Ilic llislorical cosl basis. as iiiodified by Ilie revalii¢l1ioi) of
¢¢rlnii) fii)aiicinl nssels nTid linbililics aiid iiivcsliiicnl properlics i))easiircd ii I fair valiic Iliroiigli iiicoii)c oi.
exp¢iidiliire.
Tlle finni)cinl slaleii)ciils ￿re prepAr¢d iii slcrliilg. wliich is ilic fiinclionl1 I ciirreiicy of11)c ei)lily.
Goliig coii¢ci'
Tllere are ilo ii)nlcrinl iiiiccrlaiiilics aboiil Ilie cliarily's nbilily lo coiiliiiiic.
Jii(IRenienls An(1 key sourccs of cstlnintloii itncerlftliity
Tlic pr¢pnrAlion of Ilic finftncial slalci)Ici)Is rcqiiires ii)nT)ngeiiienl lo i)iake jiidgeii)eiils, estiii)Ales ni)(I
IISSLllI)plioi)s Il)nl Ille niiioiii)Is rci)orlc(l. Tlicsc csli111471CS ai)d jii(Ibicii)ciils arc coi)liiiiii( Ily rcvicivc(I qll)cl
r¢ based 01) experi¢i)ce and oilier faclors. incliidii)g cxi)cclalions of fiiiiirc cvents 11)al Arc bclicvccl lo bc
rensoiihble iiiid¢r Ilie ¢irciii)Islnnces.
Gei)eri21 fiinds Arc Iinrcslricled fiiii(Is ivliicli are 11Viiilii ble for iise at Ilie discrelioii of Ilie 'fi'iislees ii)
fiirilicrai)cc of Ilic gci)crii l objcclives of11)c Cliarity and ivliicli liave not been desigi)aled foi. oil)¢i' piii-poses.
Iiivesliii¢nl incoiii¢, gaiiis atld loss¢s arc allocated lo Illc appropriate fiiiid.
liicoii)Iiig re$oui'ce$
All iiicoi)ie is iiicliided iii Ilie slaieiiiei)i of financial aclivilics ivli¢ii ¢iiliil¢i)i¢iil lias pass¢d lo Il)c cllai'ily, il
is i)rob(?ble 1111¢ t 11)e ecoiioi)iic beiiefils 4lSSOCl4iled iyilli Ilie Iriliisaclioii Ivill floiv lo 11)e cliai'ilj, Aiid Ilie
¢ iiioiinl can be reliably i))easiired. Tlie folloiving specific policies are applied to pArliciilai' calegioi'ies of
iiicoiiic:
ii)coiiie froiii donalioiis or grants is r¢cognis¢d ivl)¢ii Il)¢r¢ is evid¢i)c¢ of cnliilciiiciil lo Il)¢ gill, I'¢ceipl is
probable aiid its aiiioiiiit cali be Jneasiired reliably.
legacy incoine is rccogniscd ivlicn rcceipi is probablc and cnliilci))cnl is cslablisl)c(l.
ii)coiii¢ lax rccov¢r4ibl¢ iii relation lo donalioiis received iiiider Gift Aid or decds of COV¢lii21)l is
r¢couI)is¢d nl Ili¢ lili)¢ of Ilie doii&tion.

Liiicoliisliii'e Police Cliai"itable Fiiiid
Notes lo tlie fi inancial Statenieiits {{'￿1•111111lYI)
Yeai. eiiile(131 Marcli 2024
AccoiiiitliiE l)olieles (coiiiliiiieil)
IlesoiiY¢es expenile(I
All expciidiliire is llccoiinled for oi) an nccni¢11s basis aiid liaiie beeii iiicliided iinilei- expei)Se leg¥orics Ilial
,Iggr¢galc All costs for allocniioii 10 11 clivilics. IVli¢r¢ CO%ls caiii)ol bc (lirecily allribiiled Io i)cll'liciil?K I.
clivilies Iliey Iinve bccii Iilloealcd on basis coi)sisleJ)l ivilli Ilie iise of Il)e i'esoiirces.
.isl¢d ii)vesliiieiiis nre i)iensiircd ai fair valiie iviili cl)l¢ iigcs ii) fllir valiie beiiig rcco81)is¢d iii iiicoiiie or
expeiidilLire.
ri li)niiclnl liisti'iiiiients
A fiiiftncial nsscl or n fiiiniicial li41biliiy is recobiniscd only ivlicii tlie eiilily bccoi)ies & i)111'1y lo Ilie
coi)11'1¢ cliinl provisions of Ili¢ ii)slriiiiiei)l.
Bnsic fii)l£ IICiIl1 iiislriiii)ciils are iiiilially rccogiiised al Ili¢ Aiiioiiiil receivabl¢ or P49yrfiblc ii)clii(liiig ni)y
I'elale(I Ii'ailsaclioii costs. 111)less Ilie nrrangiei)ient COl)Sliliiles A fiiiaiiciiig IrAIisii¢iioi). Ivliei'e il is rccog?iiis¢d
I Il)¢ prcsci)I valiie of Illc fiittire PAyiiiciils discoiiiilc(I nl a 1114Trrkcl rnlc of iiil¢i'cs1 for a sii)iil411' dcbi
Ciirrciil nsseis An(1 ciirrciil linbililies arc siibseqitcnily Ineasiire(l al Ilic easli or oil)er consi(lerftlion cxi)ccled
lo be i)Iiid or receivccl ni)d iiol (liscoiii)Icd.
Dcbl iiislniimciils arc siibseqiienily iiieasiired iiiiorlised cost.
Wli¢i'¢ iiivcsliiieiils in sllnrcs or preferei)¢c slihres arc i)Iiblicly Irnded or Ilicir fnir iinliic cali ollierivise b¢
iiiellsiircd rcliiibly, Ilic iiivcsliiiei)l is siibscqiieiiily Iiiciisiireil fli ir valiie iviili cli?£ l)gcs in 11¢ ii. vali1¢
r¢¢ogi)iscd iii iiicoiii¢ aild expei)diliire. All oil)er siicli ii)I'eslii)eiils nrc siibseqiiei)Ily ii)casiired ai cosi Icss
Donntlons nn(I Icg&cleg
Uiireslriclcd I'otnl fi iiiiils
Fiin(Is
2024
ul￿esIr1Cted Total Fiiii(Is
2n23
Doiillllons
l)Iiblic doi)alioi)s & collection boxes
856
856
2,200
2.200
Otliei. (lOn￿tiOnS nn(I legncles
Adiiiiiiislriilivc cxi)enses coiilribiilioii
Voliii)l¢¢rs siibscripiions coiilribiilioi)
5.000
4.200
5,000
4,200
5.(K)O
5.400
5,000
5,400
10.056
10,056
12.600
12,600

Liiicolnsliii'e Police Cliaritable Fuiid
Notes to the Finaiicial Statemei)tS (coiiiiiiiierfj
Yeai. elided 31 mai.cli 2024
Investnienl ineonie
Uiireslricl¢d I'olal Fiin(Is
Fiiiids
2024
Uiireslriclc(I
Fiin(Is
Total F-"iii)ds
2023
i)coIMe froiii listed iiiveslineiils
1114 Ilk ii)leresi rcccivAble
011)cr interest r¢¢¢ivable
2.779
209
24
2,779
209
24
2.193
66
C)6
3,012
3,012
2.260
2,260
Otliei. IneoJi)e
Ui)rcslricicd To1￿] fi iiiids
Fiinds
2024
Ui)reslricled
Fiii)ds
'I'olnl Fiiii(Is
2023
Snlary dediiclions
Iii¢oiiic lax recovernble
11.314
2.780
11,314
2,780
11,824
2.%98
11,824
2.898
14,094
14.094
14.722
14.722
E%i)eJi(Iltiii'e oil clifii'ltAble ncllvlllc$ by fiiiiil tyije
Uiireslricicil 'l'olal b'iiji(Is
Fiiiids
2024
Uivesli'icieil Toilll Fiii)cls
l.'IiiJds
2023
GrAI)15 Iiiid cxpenscs Aivftr(led lo
17,605
2,015
4,514
17,605
2,015
4,514
28,918
2.000
13.312
28,918
2.000
Doiinlioiis lo Cliarilable Orgnnisnlions
Siipporl cosls
24,134
24,134
44.230
44.230
Net losses on liives¢i)ients
Uiircslricled 'l'otlll Fiin(Is
rLiiids
2024
Uiireslricleil
Fiii)ds
Tolal Fiiii(Is
Renli5e(I gF{ljl)sl(losses) on disposAI of
i1)VC5111)ci)11lSSCIs
(628)
(628)
(2.672)
{2.Ci72)
lii(Ici)ei)(leiit exAn)Innllon fees
2024
Fees p￿y￿ble lo Ihc ii)dcpendcnl ¢xniiiiiier for:
iidependenl exaiiiiiialioii of Ilie fillancial sl<ilei)ienls
1,260
1,200
l O. Ti'iistee i'¢ii)unerotioii And exi)ense$
No rciiiiiiicralion or ollier bcncfils froiii eiiiployiiienl iviil) th¢ cllarily or a rclatcd ciilily ivere received by
Ili¢ triislc¢s.

Liiicolnshire Police Cl)aritable Fiiiid
Notes to tlie Fiii<?ncAal StAtenieiitS (r&iiiliiiieilJ
Yeai. eii(Icd 31 Mai'cli 2024
I l. Investnients
Llste(I
Ii)I'csliiieiils
Cost Ol. VAliinllon
Al l Ai)ril 2023
Aildilioi)s
Disi)05¢11s
Frflil. V411iic iiioveilieiils
210,410
11,598
(1S,435)
26,639
At 31 fvlni'cli 2024
233,212
At l Ai>i'll 2023 ￿NI131 ￿la1.¢11 2024
CAri')'IiiLJ fiiiioiijit
At 31 fvlarcli 2024
233,212
Ai J l Mnrcli 2023
210,410
All iiivcslii)ei)Is sliowii Above are l)eld al valiialioii.
b'lnAJielnl hsscts hel(1 at fAlr vlllii¢
Tli¢ flir V471iie of lisieil iiivcsliii¢i)Is is (lelerii)iiied by referencc lo Ilic qiioled price foi. ideiiiicnl asscls ii) ni)
clivc ii)nrkel al Ilie bnlailcc slicel (lale.
12. Debtors
2024
2023
Olliei. (lcbiors
2,780
2,R9R
13. Creilltoi's: nnioiiiils fThlliiiR (liie ii'ltliln one yeAr
2024
2023
Acci'iials an(1 dcfcrrcd incoii)e
1,803
14. AnAlysls of cli4rltfible fuliilg
Uni'estrlctcd fiiiids
At
Gains aii(131 Al￿1.¢11 202
losscs
Al
l April 2023
Incoiiie
Expen(litiire
Gciierll l fiiiids
223.398
27,162
(26.855)
22.744
246,449
Ai
l April 2022
Gains ftii(I
Ai
losses 31 Mai'cl) 2023
Incoiiie
Exi)eiidiliire
Gci)eral ftin(Is
257,393
29,582
(46,884)
{16.C)93)
223,398

Pngc 12
Lincoliishire Police Cliai"itable Fiiiid
Notes to tlie Financial .St44teiiieiitS (coiiilNiiedJ
Year ciide(131 Marcli 2024
15. Annlysi5 of ncl *s$ets betiveen fiJn<ls
Ui)restl'iClcil Totlll li iijiils
Fiinds
2024
liivesliiiei)Is
Ciirreiil assets
233.212
13,237
233,212
13,237
Net 4sscls
246,449
246,449
Uiireslricied Total fiiii(Is
Fiinds
2023
Invcsliiicilts
Ciirrei)l ftssels
210,410
12,988
210,410
12,988
Net nssets
223,398
223,3911