##
##
|||||Page|
|---|---|---|---|---|
|Legal and|administrative||information||
|Chief Executive Officer's|||statement||
|Trustees'|report|||3 - 11|
|Independent
auditor's||report||12 - 14|
|Statement|offinancial|activities||16|
|Balance sheet|||||
|Statement|of cash flows|||17|
|Notes to|the financial|statements||18-32|
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|Force|2020Serving|20215ervlng|2020 Retfred|2021Retired|
|---|---|---|---|---|
||Members|Members|Members|Members|
|Cheshire|1423|1422||727|
|GMP|4154|4177|1146|1208|
|Merseyside|2384|2545|1794|1785|
|Lancashire|2171|2252|699|727|
|Cumbria|787|790|140|162|
|North Wales||45|||
|NCA|n/0|n/o|379|346|
|otal Members|10,919|11,231|4,867|4,846|
##
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##
|||||2020|2020|||||2021|2021||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Constabulary|In|patient|In|patient|Our-patient|Total|In|patient|In|patient|Our-|Total|
||erving||Reh'red||||Serving||Reared||patient||
|Lancashire||||14|151|171|||||240|243|
|GMP||12|||62|82||||||70|
|Merseyside|||||61|73||15||17|76|108|
|Cheshire||14|||87|102||17|||49|75|
|Cumbria||||||14||16||||31|
|NCA/West
Mids||14||||14||||||14|
|North Wales||n/a||n/a|n/a|n/a|||||||
|(wef 01.06.21)|||||||||||||
##
|Constabulary|2020
Members|Non-Members|'|2021
Members|Non-Members|*|
|---|---|---|---|---|---|---|
|Merseyside|67|17||71|29||
|Cumbria|34|||41|||
|Cheshire|20|22||44|34||
|GMP|24|||48|||
|Activity|Sessions delivered|
|---|---|
||2022|
|Ai Chi|357|
|Aqua|70|
|Pilates|457|
|Stretch|259|
|ai Chai|81|
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##
|||||2020|||2021|||
|---|---|---|---|---|---|---|---|---|---|
|Force||New|Ongoing|Closed -off|Closed-off|New|Ongoing|Closed-|Closed off|
|||Referrals|Clients|Clients|number|Referrals|Clients|off|Sessions|
|||1/1/20—|2020|2020|sessions 2020|1/1/21-|2021|Clients|2021|
|||31/12/20||||31/12/21||2021||
|Cheshire||10|||29||||41|
|Cumbria|||||||||20|
|GMP||41|16|25|125||||375|
|Lancashire||30||22|90|50||46|343|
|Merseyside||24||19|70|30||26|179|
|NCA||||||||||
|Retired|(All||||50|12||10|82|
|Forces)||||||||||
|otals||120||85|383|157|19|138||
##
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##
##
##
|Force|Total number of|Applications|sign|Loans|Grants|Loans|
|---|---|---|---|---|---|---|
||Applications|posted to alternative||awarded|awarded|commuted to|
|||help.||||Grants|
|GMP|||||||
|Lancashire|||||||
|Cheshire|||||||
|Merseyside|||||||
|Cumbria|||||||
|NCA|||||||
|North Wales|||||||
|otal|20|14|||||
##
##
##
##
##
##
|Portfolio Summary Is|31.12.2021|||2020|2021|
|---|---|---|---|---|---|
|Opening
Valuabon @01.01.21||||742,333|679,542|
|Investment
Purchases|and Investment|Transfers|in|477,868|983,493|
|Cash Transfers
in|||||90,416|
|Investment
Sales and|Investment
Transfers out|||(499,928)|(988,000)|
|Unrealised
revaluation|of Portfolio|||(49,222)|68,094|
|Realised gains/losses||||8,491|(5,808)|
|CLOSING VALUATION|ei31.12.21|||679,542|827,737|
|Cash in Investment
holding Account||||24,886|435,009|
##
##
##
##
|Designated
use:||||||||Approval|||||Value|ga|Value|Cat|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||||||||31.3.2021||31.3.2020||
|Business
Contingency||set-aside||(3m's||operating||as per reserve|||policy||E523,419|||E528,490|
|expenditure+full
redundancy|||provision)||||||||||||||
|Data Base Phase 2 Development
and supporting||||||ITsystem||an-21|||||E25,000|||E92,000|
|Refurbishment
of Orangery,|||Link Corridor,||and|additional||Botagreed||to give jG|||E40,000||||
|rooms at St Michaels||||||||authority||to|source||||||
|||||||||Feb 2022|||||||||
|St Michaels capital set-aside:|||retentions|withheld||to recti||on-going|from|||new-||||E45,0|
|snagging
issues,
payable||upon
completion|||of|refurb|o|build|&||other||||||
|original
build||||||||remedial|work||||||||
|Disaster
Emergency
Fund|||in
response|to|a|major|NW|constitution|||||E100,000|||E100,000|
|incident|||||||||||||||||
|Set-up Costs and Amnesty||Period for North Wales||||||iun-20||||||||E24,000|
|Wellbeing
Studio (including||Piling, Decking and Equipment)||||||Mar-20||||||||F125,000|
|Investment
in Upgrading|Convalescence|||prowsion||||Decision||made||to||||E200,000|
|||||||||outsource|||||||||
|Designated
Reserves|||||||||||||E688,149|||E1,114,490|
##
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##
##
##
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##
##
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##
##
|Oesirie D Lea||6October 2022|
|---|---|---|
|Senior Statutory|Auditor||
|Mitten Clarke Audit Limited|||
|Chartered
Accountants|||
|Statutory
Auditor|||
|Chester House|||
|LLoyd Drive|||
|6llesmere
Port|||
|Cheshire|||
|United Kingdom|||
|CH66 9HQ|||
##
##
##
||||||Unrestricted|Unrestricted|Total|Unrestricted|Unrestncted|Total|
|---|---|---|---|---|---|---|---|---|---|---|
||||||funds|funds||funds|funds||
||||||general|designated||general|designated||
||||||2021|2021|2021|2020|2020|2020|
|||||Notes|6|6|6|6||6|
|Income and endowm|||nt|from:|||||||
|Donations
and|legacies||||327,739||327,739|69,776||69,776|
|Chantable
actiwties|||||1,457,686||1,457,686|1,382,182||1,382,182|
|Physiotherapy|and||||||||||
|yyellbeing
Donations|||||96,794||96,794|21,493||21,493|
|Investments|||||19,027||19,027|22,694||22,694|
|Otherincome|||||3,443||3,443|112,468||112,468|
|Totalincome|||||1,904,689||1,904,689|1,608,613||1,608,613|
|Egpglgll r~n:|||||||||||
|Charitable
activities|||||1,821,413||1,821,413|1,668,444||1,668,444|
|Other||||14|666,928||666,928||||
|Total resources expended|||||2,488,341||2,488,341|1,668,444||1,668,444|
|Net gains/(losses)||on|||||||||
|investments||||12|62,286||62,286|(40,731)||(40,731)|
|Net outgoing|resources||||||||||
|before transfers|||||(521,366)||(521,366)|(100,562)||(100,562)|
|Gross transfers|between||||||||||
|funds|||||280,071|(280,071)||(1,114,490)|1,114,490||
|Net movement|in|funds|||(241,295)|(280,071)|(521,366)|(1,215,052)|1,114,490|(100,562)|
|Fund balances|at|1January|||||||||
|2021|||||6,073,416|1,114,490|7,187,906|7,288,468||7,288,468|
|Fund balances|at|31|||||||||
|December 2021|||||5,832,121|834,419|6,666,540|6,073,416|1,114,490|7,187,906|
##
##
##
||||||2021||2020||
|---|---|---|---|---|---|---|---|---|
|||||Notes|E||E||
|Fixed assets|||||||||
|Tangible assets||||15||4,168,527||5,495,579|
|Investments||||16||827,737||679,542|
|||||||4,996,264||6,175,121|
|Current assets|||||||||
|Debtors||||15|342,088||367,191||
|Cash at bank|and in|hand|||1,561,150||844,743||
||||||1,903,238||1,211,934||
|Creditors: amounts||falling due within one|||||||
|year||||19|(232,962)||(199,149)||
|Net current assets||||||1,670,276||1,012,785|
|Total assets less current|||fiabllitles|||6,666,540||7,187,906|
|Income funds|||||||||
|Unrestricted|funds - designated|||||834,419||1,114,490|
|Unrestricted|funds - general|||||5,832,121||6,073,416|
|||||||6,666,540||7,187,906|
##
##
##
|||||||2021||2020||
|---|---|---|---|---|---|---|---|---|---|
||||||Notes|6||6||
|Cash flows from operating|||activities|||||||
|Cash generated
from||operations|||24||316,374||130,617|
|Investing|actfvlties|||||||||
|Purchase|oftangible|fixed|assets|||(213,086)||(96,272)||
|Proceeds|on disposal|oftangible
fixed||assets||680,000||||
|Purchase|of investments|||||(1,073,908)||(477,868)||
|Proceeds|on disposal|of investments||||988,000||499,927||
|Interest received||||||19,027||22,694||
|Net cash|generated|from/(used
in) Investing||||||||
|activities|||||||400,033||(51,519)|
|Net cash|used In financing||activities|||||||
|Net increase in cash||and|cash equivalents||||716,407||79,098|
|Cash and|cash equivalents||at beginning|ofyear|||844,743||765,645|
|Cash and|cash equivalents||at end ofyear||||1,561,150||844,743|
##
##
##
##
##
##
##
##
##
##
##
##
|1|Accounting
policies|||||||||||||||(Continued)|(Continued)|(Continued)|(Continued)|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||Costs of charitable
activities
include|||expenditure||||at the three
main
sites of the charity|||including|||convalescence|||||and|
||grant provision
for officers|in need.||||||||||||||||||
||Governance
costs comprise|all costs||involving|||the|public accountability
ofthe chanty||and|its compliance,||||regulation||||and|
||good practice.|||||||||||||||||||
||Support
costs
have
been|allocated||on||the assumption
that they arise
in proportion|||||to direct|||expenditure||||of|the|
||charitable
activity.|||||||||||||||||||
|1.6|Tangible fixed assets|||||||||||||||||||
||Tangible fixed assets are initially
measured
at||||||cost and subsequently
measured
at cost or||||valuation,|||net|of depreciation|||||
||and any impairment
losses.|||||||||||||||||||
||Depreciation
is recognised|so as to||write||off the||cost or valuation
of assets less their residual values over their||||||||||useful||
||lives on the following
bases:|||||||||||||||||||
||Freehold
land and buildings|||||||19',reducing
balance||||||||||||
||Licenced land and buildings|||||||496straight
line||||||||||||
||Fixtures and fittings|||||||2096straight
hne and 89' straight||line||||||||||
||The gain or loss arising on|the disposal|||of an||asset is determined
as the difference|||between
the||sale proceeds|||||and||the|
||carrying value ofthe asset,|and is recognised
in net Income/(expenditure)
for the year.||||||||||||||||||
|1.7|Fixed asset investments|||||||||||||||||||
||Fixed asset investments
are initially|||measured|||at|transaction
pnce excluding
transaction|||costs,|and are||||subsequently||||
||measured
at fair value at each reporting|||||date.|Changes
in fair value are recognised|||In net|Income/(expenditure)|||||||for|the|
||year. Transachon
costs are|expensed||as incurred.||||||||||||||||
|1.8|Impairment
offixed assets|||||||||||||||||||
||At each reporting
end date, the chanty||||rewews the carrying
amounts
of its tangible|||||assets to determine|||||whether|||there||
||is any
indication
that those assets|||have||suffered||an impairment
loss
If any such
Indicauon||||exists, the recoverable||||||||
||amount ofthe asset is estimated
in||order|||to determine
the extent ofthe impairment||||loss|(if any).|||||||||
|1.9|Cash and cash equivalents|||||||||||||||||||
||Cash and cash equivalents|include|cash|||in hand,||deposits
held at call with
banks,||other|short-term|||liquid||investments||||
||with original
maturities
of|three months||||or less, and bank overdrafts.
Bank overdrafts
are shown|||||||within|||borrowings|||m|
||current
liabihbes.|||||||||||||||||||
|1.10|Financial
instruments|||||||||||||||||||
||The chanty
has elected to apply||the||provisions|||of Section 11 'Basic Financial|Instruments'|||and||Section
12||||'Other||
||Financial
Instruments
Issues' of FRS|||102|to all||of its financial
instruments.|||||||||||||
##
##
##
##
##
##
##
##
##
##
|3|Donations|and|and|legacies||||
|---|---|---|---|---|---|---|---|
|||||||Lfnrestrfcted|Linrestricted|
|||||||funds|funds|
|||||||general|general|
|||||||2021|2020|
|||||||E||
||Donahons|and||gifts||327,739|69,776|
||Donations|- Members ofthe pubhc||||6,762|11,006|
||Donations|—Miscellaneous||||5,233|16,097|
||Legacy income|||||222,668|40,365|
||Gift aid|||||14,781|2,308|
||Grant income|||||78,295||
|||||||327,739|69,776|
||Grant income|||as above||||
||Ribble Valley||Council|||24,571||
||lob Retention|||Scheme||36,484||
||COVID-19|Sick||Pay Rebates||3,463||
||Employment||allowance|||4,000||
||Parkdean|Discretionary|||Discount|9,777||
|||||||78,295||
|4|Charitable|activities||||||
|||||||2021|2020|
|||||||E|E|
||Member|Donations||||1,289,152|1,276,065|
||St Michaels|||||27,140|9,079|
||Lodges|||||141,394|97,038|
|||||||1,457,686|1,382,182|
##
##
##
|5|Investments|Investments||||||||
|---|---|---|---|---|---|---|---|---|---|
|||||||||Unrestricted|Unrestricted|
|||||||||funds|funds|
|||||||||general|general|
|||||||||2021|2020|
|||||||||E|E|
||Income|from listed||investments||||18,963|22,217|
||Interest|receivable||||||64|477|
|||||||||19,027|22,694|
|6|Physiotherapy||and|Wellbelng|||Donatfons|||
|||||||||Urtrestficted|Total|
|||||||||funds||
|||||||||general||
|||||||||2021|2020|
||||||||||E|
||Merseyside
Wellbeing||||donations|||5,208||
||Cheshire|Wellbeing||donations||||6,520|12,500|
||GMP Wellbeing||donations|||||12,519||
||North Wales Wellbeing|||||donations||2,880||
||Lancashire
Wellbeing||||donations|||5,480|4,470|
||Miscellaneous||Wellbeing|||donahons||19,127|4,523|
||Satellite|physio|- Merseyside|||||18,750||
||Satellite|physio|- Cheshire|||||26,310||
||Total|||||||96,794|21,493|
##
##
##
##
|||||Unrestricted|Unrestricted|
|---|---|---|---|---|---|
|||||funds|funds|
|||||general|general|
|||||2021|2020|
|Other income||||3,443|112,468|
|Analysis ofother|income|||||
|Treatment
costs|reclaimed|following|legal action|3,443|4,467|
|Business support|grant||||6,200|
|Release of VAT provision|||||101,801|
|||||3,443|112,468|
##
##
##
##
|||||St Michaels|White Cross|South|Total|Total|
|---|---|---|---|---|---|---|---|---|
||||||Bay|Lakeland|2021|2020|
|||||2021|2021|2021|||
|||||E|E|E|||
|Management||||215,785|||215,785|170,874|
|Site and secunty||||68,543|||68,543|119,328|
|Depreciation|and impairment|||116,381|35,656|41,172|193,209|205,137|
|Furnishings
and||maintenance||128,441|8,100|44,702|181,243|108,846|
|Services and|insurance|||203,045|13,920|59,315|276,280|235,583|
|Housekeeping|and||reception|168,018|||168,018|129,818|
|Physiotherapy||||304,953|||304,953|304,871|
|Catering||||90,549|||90,549|76,456|
|Administranon||||33,381|||33,381|24,835|
|Counselling
and||holistic serwces||139,100|||139,100|150,000|
|||||1,468,196|57,676|145,189|1,671,061|1,525,748|
|Grant funding|of activities (see note 9)|||44,255|||44,255|69,651|
|Share ofsupport||costs (see note 11)||99,546|||99,546|66,305|
|Share ofgovernance|||costs (see note 11)|6,551|||6,551|6,740|
|||||1,618,548|57,676|145,189|1,821,413|1,668,444|
##
|||Unrestricted|Unrestncted|
|---|---|---|---|
|||2021|2020|
|||E|E|
|Grants|paid|||
|Serving|officers|4,000|14,651|
|Retired|officers|10,255||
|Death|Benefits|30,000|55,000|
|Total||44,255|69,651|
##
##
##
##
##
|Support c|osts|||||||
|---|---|---|---|---|---|---|---|
|||Supportcosts|Governance|2021|Support costs|Governance|2020|
||||costs|||costs||
|Committee|expenses|883||883|556||556|
|Combined|insurance|25,120||25,120|19,211||19,211|
|Legal and|professional|45,163||45,163|32,056||32,056|
|Marketing|costs|27,448||27,448|7,470||7,470|
|Bad debts||932||932|7,012||7,012|
|Audit fees|||6,551|6,551||6,740|6,740|
|||99,546|6,551|106,097|66,305|6,740|73,045|
|Analysed|between|||||||
|Charitable|activities|99,546|6,551|106,097|66,305|6,740|73,045|
##
||||Unrestricted|Unrestricted|
|---|---|---|---|---|
||||funds|funds|
||||general|general|
||||2021|2020|
|Revaluation|of|investments|68,094|(49,222)|
|Gain/(loss)|on|sale ofinvestments|(5,808)|8,491|
||||62,286|(40,731)|
##
##
##
##
|The av|erage
monthly
number ofemployees
during the ye|ar was:||
|---|---|---|---|
|||2021|2020|
|||Number|Number|
|||37|37|
|Wages|and salaries|793,076|796,749|
|Social|security costs|67,144|67,357|
|Other|pension costs|14,477|13,646|
|||874,697|877,752|
||||||||Unrestricted|Total|
|---|---|---|---|---|---|---|---|---|
||||||||funds||
||||||||general|E|
||||||||2021|2020|
|Net|loss|on|disposal|oftangible|fixed|assets|666,928||
||||||||666,928||
##
##
##
|15|Tangible fixed assets||||||
|---|---|---|---|---|---|---|
||||Freehold
land|tlcenced land|Fixtures and|Total|
||||and headings|and headings|fittings||
||||6||||
||Cost||||||
||At 1January 2021||4,117,092|2,058,825|408,074|6,583,991|
||Additions||118,684||94,402|213,086|
||Disposais|||(2,058,825)|(47,804)|(2,106,629)|
||At 31December 2021||4,235,776||454,672|4,690,448|
||Depreciation
and impairment||||||
||At 1January 2021||246,946|657,445|184,022|1,088,413|
||Depreciation
charged|in the year|44,601|68,626|79,980|193,207|
||Eliminated
in respect of disposais|||(726,071)|(33,628)|(759,699)|
||At 31December 2021||291,547||230,374|521,921|
||Carrying amount||||||
||At 31December 2021||3,944,229||224,298|4,168,527|
||At 31December 2020||3,870,147|1,401,380|224,052|5,495,579|
##
##
##
##
||Listed investments|
|---|---|
|Cost or valuation||
|At 1January
2021|679,542|
|Additions|1,073,908|
|Valuation
changes|62,287|
|Disposals|(988,000)|
|At 31December 2021|827,737|
|Carrying amount||
|At 31December 2021|827,737|
|At 31December 2020|679,542|
##
|Debtors|||||
|---|---|---|---|---|
||||2021|2020|
||||6|6|
|Member loans||16|53,065|78,210|
|Donations|||250,688|250,401|
|Other debtors|||4,363|9,610|
|Prepayments|and accrued Income||33,972|28,970|
||||342,088|367,191|
##
##
##
|||2021|2020|
|---|---|---|---|
|||E|E|
|Balance at 1January 2021||116,495|151,354|
|Loans granted|during the year||36,635|
|Repayments|in the year|(24,213)|(64,494)|
|Loans written|off and converted to grants|(21,021)|(7,000)|
|||71,261|116,495|
|Bad debt provision||(18,195)|(38,285)|
|Balance at 31December 2021||53,066|78,210|
||||2021|2020|
|---|---|---|---|---|
|||Notes|E|E|
|Other taxation and social secunty|||24,711|20,756|
|Deferred income||20|118,149|105,011|
|Trade creditors|||30,621|24,645|
|Other creditors|||1,492|11,788|
|Accruals and deferred|income||57,989|36,949|
||||232,962|199,149|
##
##
##
##
|||||2021|2020|
|---|---|---|---|---|---|
|||||E|E|
|Lancashire||||24,116|8,232|
|GMP||||3,845|12,684|
|Cheshire||||33,880|40,400|
|Merseyside||||25,208|10,416|
|North wales||||17,120||
|Merseyside|physio|||6,250||
|Cheshire
physio||||6,250||
|Lodge bookings||||480|14,400|
|Employment|allowance 2021|||1,000|1,200|
|GMP Membership||received|in advance||17,679|
|||||118,149|105,011|
|Analysis of|net assets betw|een
funds||||||
|---|---|---|---|---|---|---|---|
|||Unrestricted|Designated|Total|Unrestricted|Designated|Total|
|||funds|funds||funds|funds||
|||2021|2021|2021|2020|2020|2020|
|||E||E|E|E|E|
|Fund balances at 31||||||||
|December|2021are|||||||
|represented|by:|||||||
|Tangible assets||4,168,527||4,168,527|5,495,579||5,495,579|
|Investments||827,737||827,737|679,542||679,542|
|Current assets/(Rabilines)||835,857|834,419|1,670,276|(101,705)|1,114,490|1,012,785|
|||5,832,121|834,419|6,666,540|6,073,416|1,114,490|7,187,906|
##
##
##
##
|||At1.1.20|Incoming|Outgoing|Transfers|Net|At 31.12.21|
|---|---|---|---|---|---|---|---|
||||resources|resources||movement||
|Unrestricted
funds||||||||
|Unrestricted
income||6,073,416|1,902,900|(2,424,266)|280,071|(241,295)|5,832,121|
|Total||6,073,416|1,902,900|(2,424,266)|280,071|(241,295)|5,832,121|
|||At 1.1.20|Incoming|Outgoing|Transfers|Net|At 31.12.21|
||||resources|resources||movement||
|Unrestricted
designated|funds|||||||
|Business contingency||528,490|||(5,071)|(5,071)|523,419|
|Database and
IT||92,000|||(67,000)|(67,000)|25,000|
|Orangery
reurbishment|||||50,000|50,000|50,000|
|Health and Safety|||||80,000|BO,OOO|80,000|
|StMichaels
Capital||45,000|||11,000|11,000|56,000|
|Set-up costs (amnesty||||||||
|period North Wales)||24,000|||(24,000)|(24,000)||
|Wellbeing
studio||125,000|||(125,000)|(125,000)||
|Disaster emergency||100,000|||||100,000|
|Convalescence
upgrade||200,000|||(200,000)|(200,000)||
|Total||1,114,490|||(280,071)|(280,071)|834,419|
##
##
##
|24|Cash generated
from operations|||2021|2020|
|---|---|---|---|---|---|
|||||E|E|
||Deficit for the year|||(521,366)|(100,562)|
||Adjustments
for:|||||
||Investment
income recognised
in statement||offinancial achvities|(19,027)|(22,694)|
||Loss on disposal oftangible
fixed assets|||666,928||
||Loss/(gain)
on disposal of investments|||5,808|(8,491)|
||Fair value gains and losses on investments|||(68,094)|49,222|
||Depreciation
and impairment
oftangible|fixed assets||193,209|205,137|
||Movements
in working capital:|||||
||Decrease/(increase)
in debtors|||25,103|(22,476)|
||Increase
in creditors|||20,675|27,271|
||(Decrease)/increase
in provisions||||(101,801)|
||Increase
in deferred
income|||13,138|105,011|
||Cash generated
from operations|||316,374|130,617|