Ch•rfty rogistration number $0S514 IEngland and Walosl
THE WEST YORKSHIRE POLICE BENEVOLENT AND LOANS FUND
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026

THE WEST YORKSHIRE POLICE BENEVOLENT AND LOANS FUND
LEGALAND ADMINISTRATIVE INFORMATION
Commlttee mom￿r$
Moorhwse
C Nicholls
l Ditt8
M Reeves
C Bentby
S Humpage
M Claxton
D Scholefjeld
K Gilert
D E8le$
C Grandison
R Close
{Appointèd 30 June 20251
Chairp8rson
R Close
Treasurer
Reeves
S•crgtary
C Bent￿Y
Charity number
505514
Principal address
P.0. Box 9
Wakefield
WFI 3QP
Aeeountants
Parsons Accwnlanls Lt
No 2 Silkwood Office Park
Fryers Way
Wakefield
WF5 9TJ
Bank•rs
National Westminster Bank PLC
58 Westgate
WF1 1XF
Investment advis￿5
Schofield Money
Hartow Court
Cardal• Park
Otley Road
Harroyatg
HG3 1PU

THE WEST YORKSHIRE POLICE BENEVOLENT AND LOANS FUND
CONTENTS
Page
Committee Members report
A￿Untants, report
Slatamenl of financial acliwtièg
Balane8 sheet
Notes lo the financial statements
6-10

THE WEST YORKSHIRE POLICE BENEVOLENT AND LOANS FUND
COMMITTEE MEMBERS REPORT
FOR THE YEAR ENDED 31 MARCH 2026
The Committoo Members pras8nt thair annual report and fin8nci81 statemènts lor th& y&8r endad 31 March 2026.
The financial stslements have been prepared in accordan￿ with the accounting policies sel out in note 1 to the
financial statements and comply with the fund's constitution. Ihe Charilies Act 2011 and 'Accountsng and Reporting
by Charities.. Stalemenl of Recommended Practice applicable to charities preparing their accounts in accordance
wilh the Financlal Reporting Standard applicable In the UK and Republ1¢ of Irèland IFRS 1021.
ObJo¢tlve¥ and activities
The West Yorkshire Police Benevolent Fund is established under a constitution daled 21 July 1976 to relieve those
in neeessitous urcvmstances 8wng the serving or former member8 of the Force and their dgpend8nts and among
widows. widowers and orphans of such former members. In addition, 855islance will be given lo mernbe￿ of the
Vvest Yorkshire Metropolitsn Police who face temporary financial drfficuFty by way of interesl free loan8.
Public ben8fj1
The Committee Members have paid due ￿gard lo guidance issued by the Charity Commission in deciding what
actNities the fvnd should undertake.
Achl•vèmènts #nd performance
Signifi'cant activities and achievem8ArtS 8g8irJsl obJectiv8s
Financial revSew
R&serve8 policy
It is the poli¢y of th$ fund that unrestricted funds which have nol been designated for a $pe¢ific use should bo
maintai1￿￿ at a level equivalent lo between three and six month's expenditure. The Committee Members consider
that reseryes at this18vel will ensuty that, in the event of a signrficant drop in funding, they will be able to continue
the fund's current activiii•s whil& consid8rab.on is given to ways in which additional funds May b8 rais8d. This Lgvel
of rese￿eS has been maintained throughout the year.
Structurè, govÈmance and management
Thè Committèè Membèrs who served during th* y8ar and up to the datè of signatur6 of Ihe financial stat8m&nts
were..
M Moorhouse
C Ni¢holls
l Ditta
M Reeves
C Bentley
O Khan
S Humpage
M Claxton
D &ho￿rie1d
K Gilert
D Bates
C Grandison
R Close
(Resigned 29 June 2025
IAppointed 30 June 20251
Recruilmenl and apptiirttmertt of trustées
New committee members are appointed by the Bxisling commillee members. The committee members meet
quarterly to assess granl aPpI￿atIOns. They have not received any remuneration or travel expenses from the fund
during the year.
R•port to the membèrs
Investment income is made up of dividend$ received from investments. The market Value of the Inveslments 8t the
year end was £489,362.
During 2025126, the number ol officers subscribing to the fund increased from 3,716 10 3.754.

THE WEST YORKSHIRE POLICE BENEVOLENT AND LOANS FUND
COMMIThEE MEMBERS REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AIARCH 2026
R8seThe$ polley
The fund ielains such reserveg to enable any applICat￿nS to be dealt with immèdiatety. The level of reserves held is
£732.533. This a increase of £79,833 during the year. The committee rnonitors the level of reserves at each
meetiro.
Thg Committee Members report was approved by the Board of Committ88 Members.
R Close
Date..

THE WEST YORKSHIRE POLICE BENEVOLENT AND LOANS FUND
CHARTERED ACCOUNTANTS. REPORT TO THE COMMirrEE MEMBERS ON THE
PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF THE
WEST YORKSHIRE POLICE BENEVOLENT AND LOANS FUND FOR THE YEAR
ENDED 31 MARCH 2026
In order lo assist you to fulfil your duties under the Charities Act 2011, we have prepared for your approval the
financial statements of The West Yorkshi¥e Police Benevolent and Loans Fund for the year ended 31 March 2026,
which comprise the stalemenl ol financial activities and the ￿lated notes from the charity's accounting records and
from inlormaits)n and explanations you have oiven us.
As a praclising member fim of the Institute of Chartered Accoltnlants in England and Wales, we are sublècl to Its
ethical and other prolessional requirements which are detailed at https.-IlvMw.icaew.comlfegulatiorb.
This ieport 19 made to the charity's Committee Members. as a body. in accordance with the tem)s of our
engagement lett8r. Our work has been undertaken solely lo prepare for your approval the financial staternents ol
The West Yorkshire Police Benevolent and Loans Fund and state those matters that we have agreed to statè to the
harivs Cornmittee Members, as a body, in this report in 8ceonJancè with ICAEW T8chnical Release 07116 AAF. To
the fullest extent pemitted by law, WE dD not acc8Pt or assume responsibility lo anyone other than The Wesl
Yorkshire Police Benevolent and Loans Fund and the charity'$ Committee Members as a body, lor our work or for
this report.
11 is your duty to an$urè ihal The West Yorkshire Police Benevolent and Loans Fund has kept adequata accounting
r8cords and to prepare stslulory financial ststements thal giv& a trua and fair vl&w of thè assèts, liabilili@5, lin3ncial
position and surplus ol The Wesl Yorkshire Police Benevolent and Loans Fund_ You consider that The Wèsl
Yorkshire Police Benevolent and Loans Fund is exempt from the statutory audlt requirémtrnl for the Y￿r. and is not
required lo obtain an independent examinerfs reptsrt.
We havtr r￿t b88n instructed to carry out an audit or a review of the financial ststements of The West Yorkshiie
Police Ben6vol8nt and Loans Fund_ For this reason, we have not verrfied the accurw or complèteness of thg
accounting rewrds or inlomation and gxplanations you have given to us and we do tK)t, thèrefore, èxpress 8ny
opinion on the stslulory financial statements.
Parsons Accountsnts Ltd
Chartered Accountants
Unil 2 Silkwood Park
Fryers Way
Ossett
WF5 9TJ
Date..

THE WEST YORKSHIRE POLICE BENEVOLENT AND LOANS FUND
BALANCE SHEET
ASAf31 MARCH 2026
2026
2025
Notès
Flxed as5*ts
Investments
12
489,362
436,503
Current assèts
Debtors
Cash at bank and In hand
13
173.387
69,784
196,329
20,094
243.171
216,423
Creditors: amounts falllng due wlthln
ne year
14
(2761
Net current assgts
243,171
216.147
Total assets hss curr•nt Ilabilities
732.533
652,650
Thè funds of th• fund
Unrestricted funds
732,533
652.650
732,533
652,650
r il.06,2l
The finan￿8[ statement$ wara approved by the Committee Members on ....
R Close

THE WEST YORKSHIRE POLICE BENEVOLENT AND LOANS FUND
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2026
Unr•strlet•d
funds
2026
Unr•strlcted
funds
2025
Ntstts
Incomè Irom:
Donations and legacies
Other trading aclivitl8S
InveslrngntS
802
44,564
1,463
1,302
35,600
548
Total incgm•
46,829
37,450
Expenditure on:
Charitable activities
Other tsxwndilure
12,817
11,916
33.897
5,091
Total expenditur•
24,733
38.988
Net gainslllossesl on investments
10
57,787
19.963
Net income and movement in funds
79.883
18,425
Re¢on¢lllatlon ollunds:
Fund balances 811 April 2025
652.650
634,225
Fund balancas at 31 March 2026
732,533
652,650
The slalemenl of financial activitie5 includes all gains and losses reeognised in the year. All income and expenditure
darive from continulng acti¥ili89.

THE WEST YORKSHIRE POLICE BENEVOLENT AND LOANS FUND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
Accountlng pollcles
CharSty InfomiatSon
The Wesl Yorkshire Police Benevolent Fund is established under a constitution dated 21 July 1976 to relieve
those in ne¢e5Srtous circumstance5 among the serving or former m¢mbors ol the Force and their dependants
and among widows. widowers and orphans of such former m8mbers. In addrtion, assistance will be given to
members of the West Yorkshire Metropolitan Police who face letrwfary financial difficulty by way ol int6r8St
free loans.
1.1 Basis of prgparatlon
The financial staternents have been prepared in accordance with the lund's goveming documgnt. th¢ Chatlutrs
12011, FRS 102 Vhe FinanGial Reporbng Stsndard applicabl8 in the UK and Republic of Iieland" 8nd the
Charities SORP "Accounting and Reporting by ChÈrities'. Statement ol Recommended Practice applicable to
charities prepaiing their accounts in accordance with the Financial Reptsrting Standard applicable in the UK
and Republic of Ireland IFRS 1021" The fund is a Public Benèfit Entity as dÈlinèd by FRS 102.
The fund has takèn advanlag• of th• piovisions in the SORP for Char￿e$ not lo prepare a statèmèrt of cash
flows.
The finanrAal slatemenls have departed from the Charities (Accounts and Reports) Regulaiions 2008 only to
the exlenl required to provide a true and fair view. This d8Parture has Invoivad following the Statement of
Recommended Practic& for charities applying FRS 102 rather than the v8rsion of the Statement of
Recornmended practi￿ which is r£ferred to in the Regulalions but which has since been withdrawn.
The financial statements are prepared in sterfing, which is th8 functional currency ol the fund. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial ststements have been prepaied under the historical cost convention. modified to in¢kJde certtin
financial instruments at fair valug. The princlpal accountlng pollcies adopted are set out below.
1.2 Going concern
Al the tiffle of approving Ihe financial statements, the Commillee Members have a reasonable expectation that
the fund has adequate resources lo continue in operational exi81encg for th& foreseeable future. Thus Ihe
Commlttee Members continue lo adopt Ihe going concern basis of pLcounling in praparing the financial
statements.
1.3 Charitable funds
Unrestricted funds are available for use at the disc4etion of the Committè& Mombars in furtherance of their
charitabk objèctives.
Restricted funds are subject to Specific condition5 by dorTrors or grantors as to how t￿Y may be used. The
purposes and uses of the restricted lunds are set out in the not•$ to the ffnanrjal statements.
Endowmant funds ar8 subject to specific conditions by donors that Ihe Capital mu51 be maintainèd by the fund.
1.4 Income
Income is recognised when the fund is legally entitled to it after any performance condib'ons hav8 been met,
Ihe amounts can be measured reliably, and il is probable that In￿m9 will bg r&¢aived.
Incoming ￿SOurCeS comprises members subscriptions, public donab"ons, grants from th8 National Police Fund
and invesimenl income, and are rèported gross. Donations and grants are accguntgd for wh&n the resources
8re receivable.

THE WEST YORKSHIRE POLICE BENEVOLENT AND LOANS FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
Accountlng polld•$
(Continued)
Ex￿ndIture
Expenditure is recognised once there is a kgal or constructwè obligation to transfer economic benefit to a
third party. it is probable that a trhftsfer of economi¢ benefits will bty required in Settlement. and the amounl of
the tsbligation can be mea5urgd reliaiAy.
Rasouree$ ¢xpervJgd oompiise all expenditure direcuy relating to the objects of the charity. When necessary,
costs arè Èllocated between direct charitable expenditure, fund-raislng and managemenl and administration
an equitable basis.
1.6 Flxed asset investments
Listed investments ar& Staled at market value. The market value is based on the dosing markel prre. All
mov8mÈnts in v8lu8 are 8hown in the ststement of financial activities, induding unrealised profits or losses at
Ihe Balance Sheet dale.
1.7 Ca$h and ¢ash •quTvalents
Cash and cash equivalent8 include ¢ash in hand, deposits held al call with banks, other 8hort-18m liquid
inv8stment5 With origirhal maturities of thr99 months or less, and bank overdrafts. Bank overdrafts are shown
wrthin borrowings in current liabilities.
1.8 Financial instrum•nts
The fund has elected io apply the provlsions of S8ction 11 'Basic Financial Insirum8nts' and S8ciion 12'01hor
Financial Instruments Issues. of FRS 102 to all of its financial instruments.
Financial instrumants arè r￿gnised in thè fund's batance sheet when th8 fund becomes party to the
contractual provisions of the inslruffjent.
Financi81 assets and liabilities are offsel. with the nel arnounts presented in the financial statements. when
Ihere is a legally enforceable Tight to set off the recognised amounts and there is an intention to settle on a net
basis or to realise the asset and settle the liability simultaneously.
Baslc flnancial as$¢ts
Basic financial assets, which irKlude debtors and cash and bank balances, are Inltially measured at
transactw)n prict including transactiorb Gosts and are subseqtjentty Garried at amortised Gost using th8 gffeclive
interest method unless thè arrangern&nt constitLJtes 8 financing transaction, wh8r8 the transaction is
mèasured at the pr85ent value of the future receipt5 discounted at a Ma￿et rate ol interest. Financial assets
¢lassified as re¢eSvable within one year are noi arnortised.
Baslc flnanclal Ilabllltl•s
Basic financial liabilits'e5, includiThJ creditors and bank loans are initially r8cognFs8d at transaction pric8 unless
the arrangement constrtutes a financing transaction, where the debt instrument is measured at Ihe present
value of the future payments discounted at a marf(el rate of inl8rest. Financial liabilities classified as payabl&
within one year are not amrtisèd.
Dèbt in5twments arè 5ub58quently carried al amortised cost, using the effective interesl rate method.
Trade creditors are obligations lo pay for goods or services thal have been acquired in the ordirtary Course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within on&
year or less. If nol, they are presented as non-current liabilities. Trade credltors are reeognlsed initially at
transaction prlce and subsèquanlly measured at amortlsed ¢ost using effective Interest Mèth￿1.

THE WEST YORKSHIRE POLICE BENEVOLENT AND LOANS FUND
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
Crltlcal ac¢ountlng estlmates and ludgemfrnts
In the application of the fund's accounting ptslidès, the Committee Members are required to make judgements.
estimales and assurnptions about the carrying arnount of a558ts and liabilities that are not readily app8renl
from other souices. The estirnates and associated assumptions are based on historical experience and other
factors that are considered lo be relevant. Actual results may differ from I￿sS $stimates.
Thé èstimates and undèrfying 8SStJmptions are revtewed on an ongoing basis. Revisions to a¢counUng
estimates arg recognised in the pertrod in which the estimate is revised where the revision affeds (￿lY that
period. or in the period of the revision and luture perlods where the ravision affects both curr8nt and future
pgriods.
Income from donatlons and lega¢le$
Unr•slrlcted
funds
2026
Unrestrlcted
funds
2025
Donations and gffts
802
1,302
Other trading aclivilies
Unr•strlct•d Unr•strict•d
funds
funds
2026
2025
Membership sub$Griptions and sponsorshlps
44,564
35,600
Income from investments
Unr•$tricted Unrestricted
funds
funds
2026
2025
Other income
Interest receivable
917
546
163
385
1,463
548
Charltable activities
2026
2025
Grant funding of ac11v￿leS
12,817
33,897

THE WEST YORKSHIRE POLICE BENEVOLENT AND LOANS FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
Grants payable
2026
2025
Grants lo inslitulions..
Grants
12,817
33,897
Trustees
The Fund is managed by Volunteer Trustees who are elECted to the Fund.
The Fund In this financial year had 12 trustees on the committee, and each are invited to aitend the quarterfy
meetings. No person is employed by tho Fund.
Admlnl$tratlv• Expenditur•
UnTe¥tricted Unrestricted
funds
funds
2026
2025
Accountancy f•&s
Trustee indemnity insurance
It)v8stment management fee
Other expendilLJre
732
385
4,310
6,489
695
276
4,120
11,916
5,091
10 Galns and Iosso3 tyn invwJtment$
Unrestricted Unrestricted
funds
funds
Z026
2025
Gainslllo$se$l ari&ng on..
Revaluation of investments
57,787
19.963
11 Taxalion
The ¢harily is exempl from tax on income and gains tslling within section 505 of the Taxes Act 1988 or sèction
252 of the Taxationof Charg8able Galns Act 1992 lo the èxtsnt that these are applied lo Ils charliable objects.

THE WEST YORKSHIRE POLICE BENEVOLENT AND LOANS FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
12 Flxed assgt Investments
Inv•stment
Portfolio
Cost or valuation
Al 1 April 2025
A&Jilions
Valuation changes
Disposals
436.503
1,108
57,787
18,0371
Al 31 March 2026
489.361
Carrylng amount
At 31 March 2026
489,361
Al 31 March 2025
436,503
13 Dobtors
2026
2025
Amounts falllng due withln on• yèar..
Other dtrbtors
173,387
196,329
14 Crgditors: amount$ falling due within one y•ar
2026
2025
Accruals and deferred income
276
10-