Ch8rity R4glstrntion No. 503045
NORTH WEST POLICE BENEVOLENT FUND
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

NORTH WEST POLICE BENEVOLENT FUND
Contents
Page
Legal and admlnistrative inforfftation
Chief ExecutNe Offlcerfs statement
Trnstees. report
4-11
Independent auditor'5 report
12-14
Statemenl of finanaal activities
15
Balante sheet
16
statement of Cash flows
17
Noies to the financial stotements
18-29

NORTH WEST POLICE BENEVOLENT FUND
Trustees, report
FOR THE YEAR ENDED 31 DECEMBER 2022
The registernd addr•ss of the Charlty Is:
St Nithael s lodge
Northcote Road
Langho
Lanca5hlre
B86 8BG
Bankers for the Charlty ar•:
Audltors for th? Ch•rlty are:
Natlonal Westmlnster Bank PIC
Chester Branch
POBox8
Chester
CHI IXA
DJH Mitten aarke Audit Llm6tÈd
Chester House
Cheshire Oaks Buslness Park
lesmere Port
CH65 9HQ
stockbrokers for the Ch•r6ty are:
Brewln Dolphln Llmlted
Smithfield StreeL London
ECJA9BD
Slructure, Governance and Mjnagement ol the North W•si Police Benevolent fund
The North West Pollce Benevotent Fund is an unincorporated tharlty, registered as a tharity and
governed by rules approved by the Charfjty CoMmiss￿￿ers. Thts report has been prepared by the
trustees of the Fund to conform to the requlrements of thÈ Charity Cornmissioners. Statement ol
Recornmended Practice. 14oweveT. the tmstees have made the decislon to change the stfutture of the
charlty to an Incorporated chariiable company. The transfer of assets wlll take place In the next financlal
yeèr.
Trustees for Ihe Charity In 2022:
Chairman.. Christopher RowlÈy Chlef constab￿ Lancashire cons￿bUlary (wef 08 June 202LI
V Chalrman R Hanley Lancashire ConsrabuL3ry
D O'connor Cheshire Constabulary
l Taylor Lèn¢ashire Constabulary
C Trow Greater Manchester police
E Newton Lancashlre Constabulary
J McTear Cumbria Con5tabulèry {wef 08 June 2021)
A Bragg Merseyside Polt
Howard Cheshlre Constalmjlary
M. Jone5 North Wales Constabulary {wef 31 Decembèr 2021)
M Unsworth Natlonal Crlme Agency
The Board of Trtisiees has delegared manaoerial resrK>nsibility for the day to day runnlng of the tharity
to the Chief Executive Officer, Jeremy Graham. The CEO was supported in the year by a team of threÈ
senior managers with portfolio respDnsibiliries for Finance, Opetathons and Mealth and Wellbelng. The
management structure wès revised during the course of the year resulting from the reslgration of the
Chief Finance Offi¢er In Juty 2022.
The finonclal stafemenls have bÈen prepared In accordance with the accounting poliaes set out In the
notes to the accounts and comply with the charity¥ governing docurnent, the Charltles Act 2011 and
"Accounting and Reporting by Charities.. Statement of Recommended Prnctfjce applicable to charltles
eparln9 their accouftts in accordan￿ ￿th the Financial Reportin9 Standard applicable in the UK IFRS
1021-. The finanoal managefflent DI the chanty IS governed by a framewotk of policies ond procedures
that comply with the Charity Commts510n recomrnended best pr&cLice.

NORTH WEST POLICE BENEVOLENT FUND
Trustees. report (continued)
FOR THE YEAR ENDED 31 DECEMBER 2022
CEO Ov•rvlew
Aftef two years where the Funds. service prwsion was substanlially disrupted by Ihe pandemic, 2022
represented a welcome opportunlty for the Ben Fund to support Its members and indlvlduals from Ihe
wlder pollce famlly who had worked 50 hard to protect other5 through this very challenging perlod. The
Ben Fund offers a unique health and wellbeing package that allows its members flexible treattnents or
servlces based upon indNldual dlnical need whether as an outpatient or through a resldential stay.
The Fund has an individual arrangement with each Force in the region (including NW ROCUI lo provlde a
programme ol overnight recuperative wellbeing stays for officers and staff who are routinely operating
In a htgh stre55 envSronment. Each week throughout the year the Fund has hosted up to twenty such
individuals from Jcross the region. A serles of classe5 and treatments are available to encourage them
lo relaK and enhance their wellbeing. The feedback from this programme has been extremely positive
and has meant that the throughput at Sl Mlthael'5 Lodge is consistenlly busy with high occupanry rate5
of bedrooms.
n order to enhance capacity to better meet the Increasing demand of cllents for physlotheftpy
treatments the Fund has re-engineered Its timetable to increase the number of patients that can be
treated sn a single day, As a result of these than9es the number of patients treated 2022 has
increased aiid the walting Ilst mlnimised.
The profile and importance of mental health within the PolicÈ Setvice has increased slgnlficantly in
recent years, A combination of o 9reater wlllingness to seek help together with the leyacy impact of the
pandemic has resulted in a very substantial increase in the number of collea9ues requesting coun5elling
SLSPPOrt from the Ben Fund. The Trustee5 monitor waifing limes for treatrnent, and J am grateful for
their deosion to increase the number of counsellors available ko the Fund to provide more support and
miniwnise waitlng tlmes.
Attractln9 new members ènd retaTning exTSting members is criticol lo the Fund operating effectivety. In
January 2022, a dedicated Membership Coordinator wès appointed to highlight the benefits ol
membership and increase the Funds. profile across the region. This has been a successful initiative wlth
the Fulld now havin9 a much wider reach Yrfiihin its constituent Force5 agencies. In summer 2022,
the Fund promoted a membership -amnesty" to encourage new members. Th15 proved succe55ful
partlcularly amongst the ￿tired cohort.
The Fund seeks to operate as an efficient and professionally lun chorily that provides effective
outcofftes and spent55 metnbeis donations efficiendy. To support rhis a programme of tnodernlsjtlon and
learning is being developed. This has included more sophisticated use of information and tSata to
enhance services to member5 and a greater emphasis upon health and safety OF fnembeFS and staff. In
Au9USt 2022, the Funds. CFO left to loin another charity and a decision was made to outsource the
Funds. financial reportin9 to Morrls and Co.
EnsurSn9 that members have access io the best possible infrastructure and equipmenl is a crltlcal
priority for the Fund. Ouring the year. a serious structuial lault was discovered io the orangery at st
Mlchaels, Lodge that resulted in this pivotal space being put out of setvice for eight months. An
expensive repair was necessltaled to rectify this favlt and I an) grateful to the Truslees for Iheir decision
to refurbish the interior or this rwm. The refurbished Orangery and Link Rooms now provide extremely
high-quallty accommodarion for member5 and visitors to relax in and attract excellent feedback.
Investing in the infrastructure of St Mlchaels. Lodge will continue lo be a priority moving forward.
As part of improving the professional status of the Ben Fund a decision taken by the Trustees in
2021 to change the legal status of the charity from unincorporated to a company limited by guarantee,
This Is a protracted legal process thar takes place In stages and should complete during 2023.
In OctobeT 2022, the Fund %¥as pleased to host deleghtes froffl acrtsss the UK to St Michaels, Lodge for
the Police Cha¥ities UK annual conference. This was an exTrllent opporlunity to network with colleagues
across the police charity eco systeffl an¢J showcase the Ben Fiind offer and facilities.

NORTH WEST POLICE BENEVOLENT FUND
Trustees, report (continued)
FOR THE YEAR ENDED 31 DECEMBER 2022
In closin9 1 belleve that despire a number of challen9es and headwlnds the Ben Fund Is a tn a 5tron9
posltion to contlrlve dè¥eloplng growlng to rneet the needs of its fflembets. l am grnteful to the
Chair of Trustees and the wider trustee board for thelr corbtitwed support and scrutlny. I would
partitvlarly h.ke to express my gratittjde to the staff of the Fund for their continued enthuslasm. hhrd
VIQTk and Suppr￿l.
JM Graham
CEO The Ben F￿Thd

NORTH WEST POLICE BENEVOLENT FUND
Trustees, report (contlnued)
FOR THE YEAR ENDED 31 DECEMBER 2022
The Trustees present their report and finandal statements for the year ended 31 December 2022.
The following represents a statistical anatysts of the activity and perfomiance of the Fund across the
rèrtge of Ils offer to Its members and Sery￿e user5. The dala presented belov4 is largely reflective of the
inputs and outputs of the Fund duri￿ 2022 and does not IncludÈ information in rolaiion to outcomes or
Quality of Service provided. This is a shortcoming thal has been Identrfied and will be rectified in
subsequent reports. The Fund does collect a range of feedback datè in respect of the different elements
of tts offer. Efforts are currently In hand to interpret and present ths in a more user frlendly and
Informaiive way.
A vibrant and dynam1¢ membership is the lifeblood of the Ben Fund. The Fund provides a unique,
flexible and comprehensive offer lor potential merrt)ers. With the current emphasis on the health and
wellbelng of staff Illustrated by the police covenant, the Trustees believe thal all serving offieetsl law
enforcement ayents in the region who are en￿lled w membershlp should have the opportunlty lo learn
about the offer and join the Ben Fund.
Thls Involve5 the opportunity to present the Funds. offer to student Orri￿r5, officers who are in setvice
but not prevlously joinèd 2nd offi'cers who are about to rebre from the service. In previous years, the
Fund has had a haphaiard approach to this Important funrtlon, relying upon the goodwill of motlvated
Indivlduals within Forccl Agcncy to advocate behalF of the Fund. GiveTr the imporlance of attractiog
membets and In recognilion that (k+natlons from mernbers rep￿sent 80% of total income a decision
was taken to employ a dedicated Membeiship Coordinjtor to undertake Ihis task.
This appolntment began in January 2022 and has proved to be very effecuve. The Fund now has much
greater consistefv of access to potential members. The post holder hès been very successful at
bullding relationships with stakeholders within Force51 Ager￿leS and is regularty attendlng events across
the region to attract rnember5 and ralse the proh.le of the Funds, offer. DuriThJ 2Q22, 1,249 neY4 student
officer5 were signed up to become member5 of the Fur
In Mayl lunel July 2022 the Trustees deaded to offer on -amnesty- which was an oprM)rtunity for
indivlduals to join Ihe Fund wlthout havin9 to wait to apply for twtment. This proved tts be è successful
inltlative attracting 404 new rnembers.The total number of donating members on 31 Docember 2022
was 16,33412021 equiwdlent was 16.077.
Breakdown of current members by Force and status (s¢Tving or retlred)
FORCE
2021
Servbng
Members
1422
4177
2545
2252
790
45
346
11577
2022
Ser¥ing
Members
1353
4046
2570
2270
2021
Retired
Members
727
1208
1785
716
162
2022
Retlred
Member$
756
1288
1837
832
181
heshlre
MP
Merseyslde
Lancashire
Cumbri
North Wales
NCA
TOTAL MEMBERS
730
123
332
11424
li
4609
14
4910

NORTH WEST POLICE BENEVOLENT FUND
Trustees, report (continued)
FOR THE YEAR ENDED 31 DECEMBER 2022
Graph Illustrating membership trends 2011-2023
Membersliip Trends 2019 to 2022
LAVO)
L20Q)
ICL1￿]
.ICQg
2019
!o?o
2022
Physlotherapy was the first clinical service Ihal the Fund invested in ag it expanded Its service upon the
occupying of St Michaels. Lodge. ond it remains at the cpre of the Bon Fvnd offer. The Fund provides a
flexible and bespoke service to its members. Trealmertt is offered at Cheshire Police HQ, Cumbria Police
HQ, Progress HOU5e In Manchester and Green Lane in Liverpool and Sl Michaels. Lthlge in Lanca5hire.
Members have the benefit of travelllng to thelr nearest and most CO￿1¥ellIe￿1t location to access
treatment. Additionally. treatment is based arouFbd the clinlcal need of the patient. Depending vpon
symptoms, members may access t￿atMent as an outpatient or inpatient and the number of session5 is
predicated upon the clinical needs of eath indiwdual. In addition to providing physiotherapy, the
clinicians also support a range OF other health and wellbeln9 programmes by leading a variety of classes
and activities.
Physiotherapy pJtients attendlng St Michael's Lodge. Listed by Force, Servlng and retired
2021
2022
In-patient
Servin9
In-patient
Retired
Out-
patient
Total
In-palient
Serving
In-patient
Retired
Out-
patient
otal
he5hire
17
49
75
23
23
53
Cumbrla
16
31
io
17
GMP
54
70
23
15
105
143
Lanc3shire
240
243
324
334
Merseysid¢
15
17
76
108
23
47
78
N. Wale5
NCA
Mids
22
28
50
otals
69
39
434
542
90
54
S41
685

NORTH WEST POLICE BENEVOLENT FUND
Trustees, report (continued)
FOR THE YEAR ENDED 31 DECEMBER 2022
Total patl•nts attendin9 St 14lchael'$ Lodge tor treatment In 21J22- 685 (2021 - 542)
An SLA has been In place since 2015. whereby Cheshire Consiabutèry pay an addltlonal suwn to the
Fund to faciliiate the treatment of non-Ben Fund members by the physKkthet7PiSt at sited at Cheshire
Pollce HQ.
Total patients att•ndiTh9 Satelllte locations for treatment in 20Z2- 434 (2021~ 267)
2021
2022
Foice
Members
Ntsrt-members*
Members
NoD-members*
Cheshlre
44
34
104
57
Cumbria
41
84
GMP
48
105
Merseyslde
71
29
80
Table showlng data OTh physio led group dasses
tlvltv
2021
2022
Ichi
357
qua Fit
70
104
Pilates
457
312
trttth
259
104
Tai Chl
81
104
The profile of menlal health i5sue5 affecting seNkng and relired Orr￿erS has greauy Increased in recent
years. Research comtllis￿oned by the College of PolKing demonstrates that offiters are routinely
operating in hlgh stres5 envifonfflents often bein9 exposed to Iraufflaiic incldent5, Ihe curnulative effect
f which can lead to tnental distress or breakdown. FurtherrrTrore, the le9acy Impart of Lhe pandemic has
had a significantly adverse impact of mental health and perceptions of wellbein9. Thi5 has resulted in a
substantial increase in the numbers of individuals seekÈn9 SUPPOrt.
The increase in demand on the Fund lor coinsellw contlnved to grow dvrsn9 the course of the year.
The Fund has trled io belter rnatch supply ènd demand by, in adijitlon to our own therapists, uti11siw a
bank of independeni counsellors so that svpply can be sur9eO at times of peak demanij. As demand has
continued to grow. the Tnjstees. aware of growing walting tirnes for trÈatmÈnt, took the decision 10
expand thè rnvmber of employed counsollors to mikngate demand and enhance service.

NORTH WEST POLICE BENEVOLENT FUND
Trustees. report (continued)
FOR THE YEAR ENDED 31 DECEMBER 2022
The f1gures below correspond to new cl￿ntS that were first regstered for coun5elling between 111122
and 31112122.
2021
2022
Force
New
Referrals
111121-
3111212L
Ongolng
client5
Closed
off
clients
2021
losed o
number
Of
sessions
2021
Ne
Reterra15
l/l122-
31112122
Ongolng
clients
2022
Closed
off
client5
2022
Closed off
number
2021
sesslons
2022
Cheshlre
41
18
io
117
Cumbr5
20
GMP
48
43
375
87
61
26
645
Lancashire
50
46
343
16
14
124
Merseyside
30
26
179
36
28
270
NCA
North Wales
Retlred
12
io
82
16
99
The hollstic therapists complernent and support the offer provided r)y mental hèalth practilloners and
physiotherapi5t5 by providing a range of malnslreaffl alternatlve therapies to promote health and
wellbeing. Holhstic therapies play a pivotal role In supports.ng the Force Wellbelng and Lndividual
Wellbeing progrorrmes.
Durfng 2022, a total of 2.951 holistic Iherapie5 were delivered.
sn 2020, a strategic deasv)n was taken to develop the Ben Fund5, offer towards a greater emphasis
Upon preventlon rather than simply treatment. A two-day programme was developed ihat facllitaleil
groups of individuals to attend St Mlchael s Lodge for a period of recuperatiowj and decompression. The
Fund layered in a series of relaxatlon classes and technlques to promote relaxation and wellbeing.
All Foices In the ￿gkn)n and the NW ROCU made donation5 to secure places for thelr staff on this
programme. The progress of this programme ¥Yas $eve￿IY diswpted by the irnpact of the pandomlc and
what was Intended to be a one-year wogramme has had to be extended over three years. 2022 was a
year where the backlog from previous years was expedited, In 2021. 189 se5510ng weie provlded.
Dur¢no 2022 this increased lo 507
The feedback from this programme has been overwhelmlngly posltlve and the Fund will seek to continue
a ￿ freshed programme Into the future.

NORTH WEST POLICE BENEVOLENT FUND
Trustees. report (continued)
FOR THE YEAR ENDED 31 DECEMBER 2022
Membe¥s who are sufferlng physical and or p5ycholo9ical distress ant1 would benefit rrom a ￿Spite
break may apply to the Fund for & break free of charge. In previous years, the Ben Fund delivered this
offer via ils own colleciion of thirteen holiday lod9es situated in the Lake District. In 2021, due t¢ the
t1eEerioralin9 condirion of some lodges and the spiralling costs of wnainlenance Ilie Trustees dÈtlded to
dispose of the lodges and deliver convalescence breaks through established holiday operators. Thls
offered a greater choice of locations for members and better accommodatLOn.
2022 was the first full year that the ney¥ approach to eonvalescence was implemented. The tablé below
shows data relating to the nvmbers of applications and respite b￿ak$ taken. Thi5 new approach has
proved to be a success Wlth a singular focus upon supporting indlvlduals who are ill, Feedback has been
positive, and the programme Is slgnificanily more cost crrective.
The followlng dato applies to the calendar yèar 2022:
APPLICATIONS
166 members èpplled for convalescence break
160 applications approved
6 applicatson5 not approved
l application successtully appealed
CONVALESCENCE BREAKS
167 breaks taken
95 breaks via Parkdean Ltd {Whlte Cross Bay. Fallbarrow and Yoikshire}
52 breaks taken al South Lfjkes Lelsure Village
20 breaks taken at St Michael's Lodge
Lengths of stay vary frofft Mon-Fri and weekend breaks and are delermlned on individual
requirements ol each applicant.
some data above relates to appllcants who were a￿arded a break ITh 2021 but took it in 2022.
Death Benefit
The Fund continues to Diake an award of £5.000 as a Death Benefit Grant to the named beneficiaries of
serviny donating member5 who die in servicE. Sadly, during 2022 there were 3 recorded deaths 16 in
20211 and consequeniial payments.
Grants and loans
The Fund ofleis financial assistance to members in financial distress in the lorm of an Interest free loan
or a grant Usually capped ar £5,000. All applications are means tested. In the Autumi) of 2022, the
Trustees decided t(> cease tlie award of loans ftsrthTNith and focus solely on the oward Df grants.

NORTH WEST POLICE BENEVOLENT FUND
Trustees. report (contlnued)
FOR THE YEAR ENDED 31 DECEMBER 2022
Force
Total no. of
enquiries
Applicatlon$
Sign-posted io
alternative help
Loans
awarded
Grants award$
Cheshire
Cumbr14
GMP
13
Lancashlre
Mersey5ide
io
North Wales
t4CA
In OTder to attracl Income for the charity n)efflbers con utilise the fadlities at St Michael s Lodge for a
weekend stay. In 2022 357 weekend breaks were taken which compares wilh a total of 98 In 2021.
8ed & Breakfast al St Micliael's LodtFe by perceiiiage of possible
bookines January lo December 2022
10.0
20.0

NORTH WEST POLICE BENEVOLENT FUND
Trustees. report (contlnued)
FOR THE YEAR ENDED 31 DECEMBER 2022
The investment portfolio held by the Fund is managed by RBC Brewin Dolphin. The portfolio Is held at
risk level 5 with Investrnent objectives that favcur a diversified investment approach with è good level of
liquidity. The aim is tor a compeiitive level of income generation across the invested assets. The charity
has a long-term investment time horizon which anticipates staying invested through successive frtarket
and economic cycles. The Trustee finance sub-oroup acl on behalf of the wlder Board to consider risk
appetite and oversee investment performance.
Performance of Investment PortfollD
2021
2022
Opening Valuatlon
111122
679,542
827,737
Inv•$tment purchaseslTransfers In
983.493
373,964
Cash Transfers In
90,416
Investment sales/Transfers out
1988,0001
Unrt•llsed revaluation5
68,094
191.0801
Realised gainsl(losses)
(5.8081
Closlng Valuatlon
31112122
827,737
1,110,621
Cash in investment holding account
435,009
75,263
Reserves policy and Review
On 31 December 2022, the charity held fund balances of £6,385,926. Of thls amount E4.044,092 Is the
value of the property ar￿ fixed assets. The balan￿ on Ihe fixed asset investment portfolio was
ÉI,ILO,621. Oeslonated funds as disclosed within Ihe noies io the accounts were £744,419. The
balance of free reserve5 is therefore £486,794. The trustees review the reserves policy annually and are
working towards an oxtended desi9nated funds poliry.
io

NORTH WEST POLICE BENEVOLENT FUND
Trustees. report (contlnued)
FOR THE YEAR ENDED 31 DECEMBER 2022
statÉment of trustees, ro$ponslbililTres
The trustees are responslble for prepariTVJ the TEUStees' Report ènd the financial stètÈmènls In
actordance with applicable law and Unlted Kingdom ActouThting Standards (United Klngdom Generally
Accepted Accounting Practbce}.
The law applicable lo eharities in England and Wales requirès the trnstees to prepare finantial
siateinents for each financial year which gNe a true and fair view of the state OF affalrs of the charity
an¢J of the Incomlng resources and appl￿1*0￿ of rewjrces of the charlty for that year.
In preparTng these finanaal statements. the truslee5 are required to:
select sullable accounting pollcles and then apply thetn conststenuy
- obsenre the methods and prlaclples lft the Challties SORP:
- make jvdgeTrents and estimates that are reasonable and pwdent-
- State whether applicable a(c￿lbIl￿g standar(Js have been follow￿. subjetl to any material departures
disclosed and ewained in the nnanaal statements" and
prepare the finallcial statements on the golng conttm basis unles5 it is Inapproprtate to presume that
the charity wlll contlnue In operation.
The truslees are restw¢sible for keeplng sufficient acc(rtJnting records that disclDse wlth reasonable
ccuracy at any time the financial position or the charlty and enable them lo eth5vre that the fkr*anctal
statements comply wlth the Charities Act 2011, the Charity (Accounts ar￿ Reports) Regulation5 2008
and Ihe provision5 of the tWSt deed. They are also responsible lor safeguarding the assets of the charity
and hen￿ for taklng reasonable steps for the prevenknon and deteciion of fraud and other Irregularitles.
PLJBLIC BENEFJT
In preparing the anfiual report the tru5lees had due re9ard to the ChaTity Commi5510n's gUIdan￿ on
publlc benefit.
The trustee5' re
rt was arfproved by the 8oard ofTrustees.
Mr C Rowley - Chair Df Tru5lees
Dateij., 13 Jufje 2023

NORTH WEST POLICE BENEVOLENT FUND
Independent auditor's report
TO TH E TRUSTEES OF NORTH WEST POLICE BENEVOLENT FUND
Oplhlon
We have audlted the flnancial statements of North West Fbloce Benevolent Fund lthe'tharlty? for the year
endEd 31 Decèmber 2022 whth comprise the statement of financial activitles, the balance sheet, the
statement of cash flows and notes to the financlal statements, induding slgnificant accountlng pollcles. The
finantial reptsrtlng framework that has been èpplied In thefjr preparation Is applicable law anc5 Unlted
Kingdom Accounting Standards, Sncbjding Financial Reportin9 Standard 102 T1￿ Financi?1 Reporting
srèndard applicable in the UK and Republk of Ireknd (Unlted Klngdom Genera51y Accepkd Atcountin9
Practicè).
In cur opinion, the ftnanaal statemenls-
glwe a true and falr vlew of the state of the charws affairs as at 31 De￿rnber 2022 aThJ of Its
Incoming re50urce5 and applicatKtyll of resourtes. for the year then ended-
have been properly prepared in accordance with Unlted K￿￿d0M Generally A￿epted Accountlng
Practice. and
have been prepared In accordan￿ with the requirements of ￿ Char6tles Art 2011.
Ba515 foi opintOII
We conducted our audlt In accordance wSth Intematlonal Standards on Auditing (UK) IISAS {UK}l and
applicable law. Our resporbsibilities utlder those standards are further described In the Auditor's
responslbllitles for the audit of the ffrnancial statements sectlon gf our report. We are Independent of the
harily in a£cordanee with the ethlcal requirements that are relevant to our audit of the financial
statements in the UK, includlng the FRC'S Ethical Standard. and we have lulfilled our other ethical
responsibilities In aC¢Ordan￿ wlth these ￿qUIreMents. We believe that the audit eVIden￿ we have
obtained 15 suffiaent and appropriate to provmle a ba515 for i)ur opinu)n.
C<*nclusions relallng to 9olng rontern
In 3uditin9 the flnandal statements, we have conduded that the trustees, use of the golng roncem bas15
of accounting In the preparation of the financ1& ststements Is approprlate.
Based on the work we ha¥È perfomed, we have nol IdentlfLed any material uncertalntie5 relating to events
or ¢ondlt(ons that. individually or eollectively, may cast sgnificant doubt on Ihe charity s ability to continue
as a goin9 concern for a perlod of al least twelve month5 from when the finanoal stèlements are
authoTised for issue.
Our respejnsibilities arKI the responsibilitles of the trustees with respect to going concern ère descrlbed in
the rdevant sectlons of thts report.
other informatlon
The other Information comprlses the informatlon lnduded in the annual report other than the financlal
5tatemenls and our auditoes report thereon. The trustees are responsible for ihe other information
eontalned wllhin th2 annual report. orAnion on the financial statetnents does not cover the other
information and we do not express any fom of assurance conclusion therÈon. Our responslbillty Is to read
the other Informatlon and, in dolng so, COn￿der whether the other information Is mateiially Inconsistent
with the financtal statetnents or our knowledge obtained in the course of the audit. or oihefwise appears to
be materlally mlsstated. If we Identlfy syth matertol inconsistencies or apparent material misstratements,
we are reqylred to determine whether thi5 gives rise tts a material misstatement in the financlal
statements themselves. If, based on the work w¢ have perfortned, we conclude that the￿ Is a material
mlsstatement of ihis other information, we are required to report that fact.
We have nothing to report in this ￿90rd.
12-

NORTH WEST POLICE BENEVOLENT FUND
Independent auditor's report (continued)
TO THE TRUSTEES OF NORTH WEsf POLICE BENEVOLENT FUND
Matters on whleh we )re required to report by exceptlon
We have nothing to report In respect of the folk)wkng maiters in relation to which the Charitles (AccouTht5
and Reports) Regulations 2008 require us to report to you if, in cwr orAnlon=
the Information given in the financial staternents 15 irKonsthnt In any mat￿la1 respect with the
trustees, report; or
suffKlent accountlng re£ords have not been kept. or
the linancTral statements are noE In agreement wrth the accovntlng record5. or
we have not received all the InformaEi¢yh and explanatlons we require for our audit.
Responsibiliti** ot truste••
As Èxplalned rnore fully in the statement of trustees. respon5ib1ities, the trustees are respon51ble for the
preparatlon of the financial statements and for belng Sat￿fied that they grve a true and falr view, and for
such Internal control as the trustees detem)ine b necessary to eroble the preparatlon of riTran￿31
statements that ale free from materihl Mi￿latemeTrt, whether due to fraud or error. In prepaiing the
financial statemenls, the tnJstees a￿ responsible for as5esslng the ch)rity s ability to continue as a goin9
Concern. dlscloslng. a5 applicable. fftatter5 related Io g(xmg concern and usirvJ the going concern bas[5 of
accounting unless the trustees elther intend io cease operations. or have no reallstic altematNe bul to do
so.
Awdltor's responsibilities for the aydlt of the finaneièl thtements
We have beeD appointed a_s audrtor under section 144 of the thèrities Art 2011 and report in aCtt*rdance
with the Act and relevant regulations rnade or having effecl thereunder.
Our objectlves are to obtaiTr reasonable assuTrrKe about v•hether the finanoal statements as a whole are
free from material misstatement, whether due to fraud or error. to bssue an auditor's report that
Includes our opinion. Reasonable assurance is a high ￿¥t1 of asswaft￿ but is not a guarantee that an
èudlt conducted In accordantt with ISA5 (UK) wrll always detect a materlal mlsstatement when it Éxlsts.
Nisstatements can arisÈ from fraud or error and aFe consldered material if, Indlvldually or In the
aogregate, they could reasonably be Èxpected to lThfiuence the economlc der151orbS of users taken w the
basis tpf these financlal statemetbts.
Irregularitl¢s, including fraud. are instances of nO￿￿OmPlIancC with laws and reoulatlODs. We deslgn
procedures In Ilne wrth our responsi)Illties. o￿lIned al)ove. to detett materiol misstalements In respect OF
Irregularities. including fraud. The risk of nol detecting a material m155taternetht due to fraud Is hlgher than
the risk of not detÈcting one resuliing from error as fraud may involve dellberate ￿nCealment , by for
example, forgery or intentional misrepresentations or through collusion. The extenl to which our
procedures arè capable of detecknng irregtslarilies indudlng fraLwJ is detalled below.
0￿r approach was as follows:
We understood how the charity Is complying with relevant frameworks by making enquirles ol
monagement and those responsible for legal and compliance pro¥eLlures. We assessed the susceptibility of
the Charrty's financial statements to material mi%statement includin9 how fraud tnlght occur by discusslng
with the management and the board of trustees. We enquired of management as to any known instances
of non-compllance or svspected non-compliance wlth laws and regulations.
Based on this understand6￿ we de￿gned spedfic èudlt procedures to Identify instances of non-compliance
with lavrfs and regulatlons. This included maknng enqu¢ries of management and obtaining additional
orroboraiive evidence as required.
A further description of our responsibiliiies 15 awdilable on the Fhnancial RepL￿tift9 Councll s website at..
hltps'.l/www.frc.org.uklauditors responsibilities. Thbs description forms part of our audilor's report.
13-

NORTH WEST POUCE BENEVOLENT FUND
Independent audltor's report (continued)
TO THE TRUSTEES OF NORTH WE¥f POLICE BENEVOLENT FUND
other malters
Your attention is drnyin to the fact that the tharity has prepared financTral ststements accordance with
"Accounting and Reporting by Charltles.. Statement of Recomrnended Practi￿ applicable to charltles
preparing the5r accounts in accordance with the Financial Reporting Standard applicable In the UK and
Republic of Irel4nd (FRS 102}" (as amended) in preference to the Accountlng and Reportln9 by Charities-
staternent of Recornmended Practice Issued on l April 2005 which Is relerred to in the extank regulatlons
bul has now been wlthdrawn.
This has been done in order for the finanaal statemenis to provide a true and falr vSew In accordanee with
curtsni Generally Accepted Accounb"ng Practke.
Use ot our report
This ￿e￿)rt Is made solèly to the charity's twstees, as a body, in accordance wllh part 4 of the Charlties
{Accounts and Reports} Regulations 2008. Our audit work has been undertaken so that we mlght state to
thÈ charity's Irustee5 Ihtsse maiters we are ￿Quired to state to them In an aud1tor's repert and for no
other purpose. To the fumest extent perniitled by law, we do not ar£ept or as5umE responslblllty to anyone
other than the charity and ihe tharity s trustees a5 a bodyj foi our audlt work. for this report, or for the
opinions Y4e have formed.
Desiri¢ Lea FCA FCCA (Senlor Statutory Audltor)
for 74Dd on behalf ol DJH Mltten Cljrke Audlt Llmlt•d
Chartered Acujuntants
statutory Au¢Jltor
Chester House
LLoyd Drlve
Ell¢$mer¢ Port
Cho$hlr¢
Unlted Klngdom
CH65 9HQ
6 Sèptèmbèr 2023
D)H Mitten Clarke Audit Limited is eliglble for appointrnent as audrtor of the charlty by virtue of its
eli9ibility lor appolniment as auditor of a c(Knpany under of settion 1212 or the Companie5 Act 2006.
14

NORTH WEST POLICE BENEVOLENT FUND
statement of financial activlties
Includln9 income and expenditure account
FOR THE YEAR ENDED 31 DECEMBER 2022
Unrnstrittéd Vnt•strlct•d
funds
funds
g&ntial desl9n•f
2012
2022
Total Unrestritted Unrestricted
fvnds
funds
general deslgnated
2021
2021
Total
2021
Notes
DoTratioThs and
legacies
Charitable acuvltles
St Michaels Lodge
Inve5trnents
Other Income
116,069
I,Xl.755
72.937
23.381
7.775
AL6.069
1,3SY).755
72.937
23.361
7.775
327,739
1.527,340
27,140
19.027
3.443
327.739
1.527.340
27.140
19,027
3,443
Total Income
1,610,917
1.610.917
I.904,689
1.904.689
Charitable activities
I.8{￿.451
1.81)0.451
1.821.4L4
1,821.414
other
15
666,928
666,928
Total resources
gxpended
l.W.451
I.?￿￿).451
2,488.342
2,488.342
Net galnsl(losses} on
investments
191,060}
{91,0801
62.287
62.287
Net outyolng
resources before
transfers
1280.614)
1280,6141 1521,366)
1521,3661
Gross transfers
between lunds
90.000
I￿.0cl3}
280,071
280,071)
Net movement In funds
(14J.614)
{90.(KJ)) 1280.6141
1241,2951
1280.0711
152l,366}
Fund balance5 at I
January 2022
5.832.121
834.419
6.666.540
6.073.416
J,lJ4,490
7,187,906
balances al 31
December 2022
5,641,507
744.419
6.385.926
5,832.121
834,419
6.666,540
The staiemenl of financial actlvitles indudes all galns an+J losses recognlsed in the year.
All Income and expendlture derive from continuing activities.
15

NORTH WEST POLICE BENEVOLENT FUND
Balance sheet
AS AT 31 DECEMBER 2022
2022
2021
Notes
Fixed assets
Tangible assets
Investments
16
4.044.092
1,110,621
4.168,527
827,737
17
5,154.713
4.9Y6.264
Current as$ets
Debtors
Cash al bank and in hand
18
247.818
I.2￿,045
342.08
1,561,150
1.447.863
1.903.23B
Credltors: amounts falllng du•
wlthln one year
20
1216.6501
1232.9621
Net current asset5
1,231.213
A,670,276
Total assets le55 current liabilitles
6,385.926
6.666.540
Income funds
Unreslricted funds - designated
Unrestrlcted funds general
744.419
5,641,507
834,419
5.832.121
6.385,926
6.666.540
The fin
ial Statements were approved by the Tw5tees on
13 Junè 2023
Mr C Aowley - Chalr ol Trustees
0 9 Adli 2023
16

NORTH WEST POLICE BENEVOLENT FUND
statement of cash flows
FOR THE YEAR ENDED 31 DECEMBER 2022
2022
2021
Cash flows from oper¥llng Jctlvltles
Cash labyjrbed byllgenerated from
operattons
25
(9.971)
316,374
Investin9 actlvltles
Purchase of tangible fjxed asset5
Proceeds on disposal of tangible fixed
assets
Purchase of Investments
Proceeds on dispo￿1 of Investmet)ts
Interest recelved
(550)
1213.086}
o,(o)
{1,073,￿8)
988.000
19.027
(373,Wl
23.380
Net cash (used In)/generated from
Investing actfvitleg
13SI,1341
400.033
Net cash used in llnandng actlvltles
Net (decrea$o)/ln¢r•as¢ In cash and cash
equlvalents
(361.1051
716,407
Cash and cash equivalents at be9inning ot year
1,561.150
844.743
Cash cash equlvalent$ at •nd tyl yèat
1.2fy).045
1,561,150
17-

NORTH WEST POLICE BENEVOLENT FUND
Notes to the financial statements
FOR THE YEAR ENDED 31 DECEMBER 2022
Accountln9 polides
Charlty infoymatlon
The charity Is governed by the terms set out in the Governing dottswnent adopted In 2011 which
formalised and regulated the artivities of the Fund and its Tnjstees and Is reviewed annually.
1.1 A¢counting conventlo
The fbnanclal 5talements have been prepared in accordan￿ with thè d)artty's rule book. the Chailkne5
Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice
applicable to charities preparitjg the-:r ac￿unt5 in aecordance wlth the Flnanrial ReporLing Standard
ppllcable in thè UK and Republlc of Ireland (FRS 102)- las amenderj for accounling periods
cownmencin9 from l january 20161. The charity is a Public Benefit Entity as defined by FRS 102.
The finanaal ststements are prepared stwting, which is the functional ojtrency of the charfty.
Monetary amounts in these financkil statements are rounded to the nearesl £.
The financlal statements have been prepared under the htslorical cost convention, modified to
include Ihvestmentments at fair vahje. The principal account5ng polioes adopled are Set out below.
1.2 6oln9 concewn
At the time of atvrovin9 the rula￿la1 statements. the truslees have a reasonabk expectation that
the charity has adequate resourtes to contlnue in operaiional eKistence for the foreseeable future.
Thus the bustees contlnue to adopt the going contrrn basis of accounting in preparing the financlal
staiements.
1.3 Charitable lunds
Unrestricted funds are available for use at the ¢J15cretlon of the tr￿￿ee$ Sn fUrthe[an￿ of thèir
charitable obiertives.
Re5triited furkls are subjert to specific conditions by donors as to how they may be used. The
purposès and use5 of the restdcted fund5 we set out in Ihe notes to the financlal statements.
1.4 Income
Income is recogniseij when the charlty Is le9ally entitled to it after any perfom)ance condillons have
been met. the amounts can be measured rdiably. and it is probable that income will be received.
Cash donations are reco9nised on ye￿ipt. Other donations are reco9ni$eLI once the charity has been
notified of the donation, unless perforMaTh￿ conditions requlre deferral of the amount. Income tax
recoverable in relètion to donations receNed under Gift Aid or deed5 of covenant is recognised at the
time of the donation.
Legaries are recognised on receipt or Othe￿Se if the chaity bas been nolified of an impendlng
distrlbutlon, the amount Is known. and receipl Is expected. If the amount Is t￿t known. the legacy 15
treated as a contingent asset.
l.$ Expendlture
Expenditure is accounted for OTr the accrnals basis arKI is allocated under headlng5 that aggregate all
costs relaied lo the category. Where costs cannot be direcily attributed to particular healllngs they
have been allocated to activities OTh a basis consistent with the use of resources,
Costs of generating funds relate to the prorn0t￿nè1 work undertaken in the year tts enhance the
charity's standing.
18-

NORTH WEST POLICE BENEVOLENT FUND
Notes to the finanaal statements (continued)
FOR THE YEAR ENDED 31 DECEMBER 2022
Accountin9 polkles
(Comtlnued)
Costs of charitable actIvIt￿ include expenditure at the three main sites of the charity Induding
Convalescen￿ and grant provlslon lor officers in need.
Governance costs comprise all costs Irwolvlng the public aLtOLFntstslity of the tharity and Its
compllance, reoulètion arKI good prnctice.
Support costs have been allocated on the assurnption that they arise in proportksn to dlrett
expendlture of the Charitab￿ activily.
1.6 Tanglble flxed assets
Tangible fixed assets are inkrally measured at cost and subsequently measured at tost or valuation,
net of depreclatlon and any impairment losses.
Depreciation Is retognlsed so as to wriie off the cost OT valuakion of assets less thelr resldual values
over thelr useful lives on the followlng bases..
Freehold land and trrtjildlngs
Fixtures and filtlngs
1% reducing balance
20% straioht Ine and 8% straight line
The galn or Ioss tirisiThJ on the di5pos31 of an asset is determined as the difference between the sale
proceeds and the carrylng vakne of the asset, and is recognised in the Statement ol financial
ctiwties.
1.7 Fixed asset investments
Fixed asset Investments are initièlty measured at iransartlon pritt excludln9 trdnsaction costs, and
are subseouently meosured at tslr valve at eadi reporting dale.
Changes fair value a
recognised In net InCome/lexpenditu￿l for the year. Transactlon costs are expensed as InCur￿d.
1.8 Impalrment of flxed assets
At eèch reporting end date, tle charity reviews the carrylng amounts of its tanglble assets to
deterffline whether there Is any Indlcatlon that those a55ets hève suffered an impalrment loss. Ir arby
such indicatb)n exisrs. the recovernble aww)unt of thÈ asset is estimated in order to determlne the
extent of the Impalmient loss (If any}.
1.9 Cash and cash equivalents
Cash and cash equlvalents indude fdsh In hand, deptssits hekl at ca51 with banks, other short-tertn
Ilquid investments with original maturities of three monkh5 or les5. and bank èverdrafts. Bank
overdrafts are shown within borrowsngs in ￿rrentl>ablIlt1e$.
1.10 Flnanclal In$trvment$
The Cha￿tY has elerted to appty the provisions of Sectlon 11 'Basic Financial Instruments. and
Sectlon 12'Other Financial lThstruments Issues. of FRS 102 to all of its financlal instruments.
FSnancSal Instruments are recognised in the th3rity'S balance sheet when ihe tharily becomes party
to Ihe contraclual provision5 Df the iD5trument.
Finoncial assets ano liablities are oflset. wlth the net amounts presented in the financial ststements.
when Lhere 5$ a legally enforceable flght to set oft the recogwbi5ed amounts and there Is an intention
lo settle on è net basis or to realise the assel and 5eltEe the liability slmultaneously.
19-

NORTH WEST POLICE BENEVOLENT FUND
Notes to the financlal statements (contlnued)
FOR THE YEAR ENDED 31 DECEMBER 2022
Accountln9 pollcies
(CoThtlmued)
Baslc Ilnanclal ass•ts
Baslc flnancial assers, which iwKlude debtors and cash and bank balan￿5, are initially measured at
transaction price Includln9 tran5aCtH)n costs aml are subsequently cairled al Jmortised cost using the
effectlve Interest metho¢J unless the èrran9ement cortstitutes a financing transaction, where the
transaction Is measured al the present value OF the future recebpts discounted at a market rale of
Interest. Financial assets dasslfied as receivable withln one year are rK¥t amortlsed.
Baslc Ilngnclal IlabllitAes
Basic ff4nancial liabilitles, includin9 ueditors and bank loans are initlally r￿OgnISed at transacllon
price unbess the arrangement tonstilutes a financing transartion, where the debt Instwrnent Is
measured al the P￿sent value of the future payments discounted at a market rate of interest.
Finantlal Ilabllities classifled as payoble wlthin one year are not amorti5ed.
Debt instruments are subsequew*ty tarr*d at amortlsed cost. Using Ihe effective interest rate
method.
Trade credltors are ob1lgat￿nS to pay for ooods or services that have been acquired Sn the ordlnJry
course OF operatlons from Suppliers. Amounts payable are classified as curreni liabilities If payment Is
due wilhln one year or less. If nol they are preseTried as noTrcurrent liabilitie5. Trade creditors are
recognlsed initialty at transaction price and subsequenily measured at amortised cost U5in9 the
effettive interest m¢ihod.
Derecognltioft olllnanclalliabilitles
Financial liabilities are derecognised when the charlty's contractual obligations expire or are
dixharged or cancelled.
Critical atc•unting estlmates *bxI fvd9emonts
In the application of the chailty's accounting polioes, the trustees are requtred to make judgements,
e5titndtes and assumptSons about ihe carrying ameutbt of assets and liabiif(ies that are Trot readily
apparent from other sources. The estirnate5 and assoclated assumplions are based on hlstorical
experlence and other factors that are cDnsidered to be relcvant. AC￿al results may differ from these
estimates.
The estimates and underlyhng assufftptlons are rèvlewed on an ongoing basis. Revlslons to accountin9
estimates are recogrw5ed in the period in whKh the estimate is fevised where the revision affects
only that period, or in the perif)d of the revision arkl future periods where the revlsion affects both
current and future perii>ds.
20-

NORTH WEST POLICE BENEVOLENT FUND
Notes to the financial statements {contlnued)
FOR THE YEAR ENDED 31 DECEMBER 2022
Donatlons and l•ga¢i•$
Unwtrlrt¢d unrestrl¢t•d
funds
funds
g¢n¢ral
g•n•ral
2022
2021
Donatlons and g1ft5
116,069
327.739
Oon)tlons- Mernbers of the publlc
Donations- Miscellaneous
Legacy Income
GSftaid
Grant Income
PCC Cumbrla
17,788
20.Q80
36.401
9,215
12.S85
20,000
6,7S2
5.233
222.668
14.7BI
78.295
J16,069
327.739
Grnnt Income as abov•
Rlbble valley Council
Job Retention Scheme
COVIO-19 Slck Pay Rebate5
Employment Allowance
Parkdean Discrétionary Discount
l.B43
24.571
36,484
3,463
1,715
9,777
12.585
78.295
Chjritable athvltles
2022
2021
Member Donat$￿5
Lodges
Merseyslde Wellbeing donati¢)ns
Cheshire Wellbeing donations
GMP Wellbeing donatlons
North Wales Wellbelng donations
Cumbri4 Wellbeing donations
Lanc05hire Wellbeltbg donathns
West Midlands Wellbeing d¢>nations
NWROCU Wellbelng donalions
Satellite physio - MerseysKle
Satellite physio - Cheshire
Holistic Treatments
1.?79.787
1,289,152
14L.394
5.208
6.520
12.519
2.880
9.040
7,520
7.078
9,520
7.040
IL.750
LO.350
4.000
6.250
25,0(K>
13.420
5,480
18,750
26.310
L9,127
1,39).755
1.527.340
All Income from charltable atlivitiÈs was unrestricied in 2022 and 2021.
21

NORTH WEST POLICE BENEVOLENT FUND
Notes to the financial statements (continued)
FOR THE YEAR ENDED 31 DECEMBER 2022
St Mlthoels Lodge
Unrestrlrt•d Unr¢strl¢t
lund$
lunds
o¢neral
9•n•ral
2922
2021
Venue hlre
Bed and Breakfast
Bistro
7,005
44,256
21.676
14.874
12.266
Total
72,937
27,140
In¥estment$
Unro$tdrted Uhrestrfrtod
fund$
fund5
9•n*r•l
90n¢r•l
2022
2021
Income from listed investments
Interest recelvable
22.320
1.061
18.963
23,381
A9.D27
othèr Incom•
Unrestrlcted Unrestrlrtod
nds
funds
9•n•ral
2022
2021
Treatment costs reclaimed folltswlng legal actlon
7,nS
3.443
7.775
3.443
22

NORTH WEST POLICE BENEVOLENT FUND
Notes to the flnancial statements (continued)
FOR THE YEAR ENDED 31 DECEMBER 2022
Charitsblt actlviti
st Mlelwels White Cro•*
Bay
2022
Souih
Lak•land
2021
Total
2022
Total
2021
2022
Management
site and secvrfty
Depreciatson and impairment
Furnishings and maintenance
Seryices and Insurance
Housekeeping and recepti
Physlotherapy
Catering
Admlnistratlon
Counselling ènd t￿l￿1C seNices
221,523
62.274
l24.986
198.320
132.564
254,276
342.534
128.002
57.614
IB4.033
221.523
62,274
124,986
198.32Q
132.564
254.276
342.534
128.D02
57,614
184.033
215,785
68.543
193,209
181.244
276.280
168.018
304.953
90,549
33,381
139.100
1.706,126
1.706,126
1,671.062
Grant lunding of aclivilies (see nole
ioi
28,176
28,176
44,255
Share of support C95ts (see note 11)
Share of governance costs (see note
li}
59.299
59.299
99,546
6.850
6.850
6.551
I.8￿.451
1.800,451
1,821,414
Chèriiable activitlÈs as above were unrestricted in 2022 and 2021.
Trustee$
Twstees are revnbursed lor non materfal ex￿Se$ incurred on (harity business.
10 Grants payabl•
Unre5trSEtedVnr•strltied
2022
2021
Serving officer5
Retired officeis
Death BeThefits
4,000
10.255
30,000
11,576
15,000
Total
28,176
44,255
23-

NORTH WEST POLICE BENEVOLENT FUND
Notes to the financlal statements (contlnued)
FOR THE YEAR ENDED 31 DECEMBER 2021
11 Support costs
Support Go¥•m•nc•
CQ5ts
2022
Suppvrt GoVer￿n¢t
osts
2021
Comm5ltee expenses
Lodges comblned
insurance
Leoal and professlonal
Marktting costs
Bad debts
280
883
25,120
45.163
27.448
932
25.120
45,163
27.448
932
30.776
27.935
308
30.776
27.935
308
Audit fee5
6.850
6,850
6.S51
6,551
59.299
6.8SO
66.149
99,546
6.551
106,097
Analysed between
ChaTltable aclivities
59.299
6.850
66,149
99,546
6,551
106,097
Governance costs indudes payments to the auditors of E6,85012021 - £6,551) for audlt fees.
12 Net g)Im$l(108ses} on Investments
i•nr•strlct•d Unr*stri¢ted
funds
fvnd$
9eneral
general
2022
1021
Reallsed and unrealised gainslllossesl on investments
191,08DI
62.287
13 Tax)lion
The charily is exempi from tax on Income and galns lalling Wlthln seciion 505 01 the Taxes Act 1988
or section 252 of the Taxationof Chargeable Galns Att 1992 lo the extent that these are applied lo its
charitable objects.
24-

NORTH WEST POLICE BENEVOLENT FUND
Notes to the financlal statements (continued)
FOR THE YEAR ENDED 31 DECEMBER 2022
14 Employees
The average monthly bwmber of empkjyees duriny the year was..
2022
Number
2021
Numb•r
Adrnin and Recepty"on
Cateri
Counselling
Holistlc
Housekeeplng
Management
Physio
S1te and seCu￿1Y
io
Total
44
37
Employment costs
2022
2021
Wages and salaries
Soclal security costs
Other pen5KJll cosls
913.955
82.610
15.BD6
793,076
67.144
14.477
1fv12.371
874.697
There were no employees whose annual remuneralion was more than £60,000.
15 Other
Total Unrestrlct•d
funds
g•neral
202L
2022
Net loss on disposal ol tsngible r￿ed a55ets
666,928
666.928
During the year ended 31 December 2021, the trustee5 made the decision lo dispose Of the
onvalesÈnce lodge5 due ro escalating maintenance costs. The proceeds of the sale were E6SO.000
with an exceptional book loss tsn dispoal of £666.928.
25

NORTH WEST POLICE BENEVOLENT FUND
Notes to the financlal statements {contlnued)
FOR THE YEAR ENDED 31 DECEMBER 2022
16 Tan9lble flxed assets
FieEholO land Fixtures and
and buildithgs
fiiiings
TOt&l
Cost
At l January 2022
Addition5
4.235.776
454.672
550
4.690.448
$50
At 31 De￿mber 2022
4,235,776
455,222
4,690,998
Oepre¢latloD and impairment
At l January 2022
DepreciaEion charged in the year
291,547
47.105
230.373
77.881
521.920
124.986
At 31 December 2022
338.652
308.254
646,906
Carrying amount
At 31 December 2022
3,897.124
146.968
4,044,092
At 31 December 2021
3,944.229
224.298
4.168.S27
17 Fixed asset investments
L15tod
Investments
Cost or valuation
AE l January 2022
Additions
Valuatitsn chart9es
827,737
373,964
191.080}
At 31 December 2022
1.110.621
arrylng amount
At 3 1 December 2022
1,110,621
At 31 December 2021
827,737
26-

NORTH WEST POLICE BENEVOLENT FUND
Notes to the financlal statements (continued)
FOR THE YEAR ENDED 31 DECEMBER 2022
18 Debtors
2022
2021
Member loans
Donat￿nS and other trade debtors
Gift ald
prepayments and acrrued intome
19
29,476
193.801
53,065
250,688
4.363
33.972
24,541
247.818
342.088
19 MeMb¢r Loans
2022
2021
Balance ai i January 2021
Loans 4ranted during the year
Repayments In the year
Loans written off and converted to grnnts
71.261
116.495
123.5891
{7,3601
124,2131
121,0211
40.312
71,261
ead debt provislon
110.836)
IIB.1951
Bèlance at 31 December 2021
29.476
53.066
20 Credlt¢r$: amotsnls falling due wlthln one year
2022
2021
other taxalion and soclal 5e£vrity
Deferred incotne
Trade creditor5
other creditors
Accruals antl deferred income
22.572
101.767
4?.077
5.522
44.712
24.711
AL8,149
30.621
1,492
57,989
21
216.650
232.962
27-

NORTH WEST POLICE BENEVOLENT FUND
Notes to the flnanclal statements (continued)
FOR THE YEAR ENDED 31 DECEMBER 2022
21 Delerred Incgrne
2022
2021
LarKashlre
GMP
Cheshlre
Merseyslde
North wales
NWRCO
Merseyslde physio
Cheshlre phy510
Lodge bookings
Etnployment allowan￿ 2021
8ed & Breakfast breaks in advan
14,436
20,768
26.360
16.168
7.600
6.000
24.116
3,845
33,880
25.208
17,120
6,250
6,250
480
6,250
2,000
2.185
1,000
101,767
118,149
2Z Analy$ls of fbet a$￿t$ b•twe•n funds
unrestricted Designaie
funds
nds
2022
Total Unr•5tr1Ct￿ pe￿9￿at•d
funds
funds
2021
2021
2022
2022
2021
Fund balan￿$ at 31
December 2022 are
represented by..
Tang5ble assets
Investments
Curient assetsl
4,044.092
1.110.021
4.044.092
1.110.621
4.168.527
827.737
4,168.527
827.737
486.794
744.419
1.231.213
835,857
834.419
1,670.276
J.641,507
744,419
6.385.926
5.832.121
834,419
6.666.540
23 Related party IransactiOn5
There were no diselosable related party trnnsactk)ns during Ihe year {2021 rnne}.
28-

NORTH WEST POLICE BENEVOLENT FUND
Notes to the financial statements (contlnued)
FOR THE YEAR ENDED 31 DECEMBER 2022
24 Mov•m•n¢ in funds
At 1.1.21
intomlAg
Outyolng Ttanjftts
Net
mo¥•rnent
At 31.12.22
Unr•strided fund•
Unrestiicted Income
5.832,121
1.610.917
11.89k.5311
90,0(*) {190.614}
5.641,507
Total
5.832.121
1,6JO.9L7
{l.891.5311
90,1)Th) 1190.6141
5.641.507
At 1.1.21
In¢omlng
Out9oln9 Transf•rs
r¢sources resource5
N•t
m4)v•ment
At 31.11.22
Unrestrlcted designated
funds
Buslness contlngency
Database and IT
Orangery
reurbiShrr￿￿t
Health SafÈty
St Michaeb Capltal
Dlsaster emergency
523.419
25.CKJO
523.419
25,000
50.(K)O
80.000
56,ODO
i(x).000
(50.0001
{40,Q(K>}
150,000}
(40.¢MK))
40.000
56,000
loo,000
Total
834.419
(90.0001
190,CKJO)
744,419
25 Cash generated fr¢)m oper•tLOTrS
2022
2021
Deflut for the yèar
(280.614)
1521.3661
Adjustments for:
Investment Income recogrNsed in statement of fina￿al artlvltle5
IG3iTr11105s on disposal of tangibk fixed assets
Falr Value galns and losses on investments
DeP￿CIatIon and impairment of tangible fixed bssets
123.381)
119.0271
666.928
(62.2871
193.2(19
91.080
124.966
Movements in working capital:
De￿a5¢ In debtors
Increase In creditors
(Decreasel/in¢rease In deferred income
94,270
70
116.382)
25,103
20,675
13.138
Cash (absorbed by)19enerated from operatloThs
19.9711
316,373
29-