## **THE NORTHUMBRIA POLICE (LILLIAN EVE MEMORIAL) TRUST**
**REPORT AND FINANCIAL STATEMENTS For the year ended 05 April 2023**
**Charity Number 507081**
**THE NORTHUMBRIA POLICE (LILLIAN EVE MEMORIAL) TRUST**
## **ANNUAL REPORT AND FINANCIAL STATEMENTS**
For the year ended 05 April 2023
|**Contents**|**Page**|
|---|---|
|Trustees annual report|1 to 5|
|Independent examiners report|6|
|Statement of Financial Activities (including|7|
|income and expenditure account)||
|Balance sheet|8|
|Notes to the financial statements|9 to 16|
## **THE NORTHUMBRIA POLICE (LILLIAN EVE MEMORIAL) TRUST**
## **TRUSTEES ANNUAL REPORT**
For the year ended 05 April 2023
The trustees are pleased to present their annual trustees’ report together with the financial statements of the charity for the year ended 5 April 2023.
The financial statements comply with the Charities Act 2022, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective October 2019).
## **1. Objectives, strategies and activities for the year**
## **Objectives and Activities**
The object of the charity, as detailed in the trust deed, is the relief in conditions of need of members of the Northumbria Police or former members of those police forces previously existing within the Northumbria Police area and the wives, widows, children and other dependents of such persons.
## **2. Contribution by Volunteers**
There are no volunteers currently in the charity.
## **3. Achievements and Performance**
The last year has again seen the trust continue to support numerous officers who were requiring support, mainly by continuing to provide short breaks at the log cabin in the Lake District. A decision was also made for the fund to support team event days where a team or shift had experienced significant trauma related incidents at work. A trial team event supported following a referral from the force’s Trauma lead Sue Hadden took place with the following criteria agreed by the trust:-
- a) Any future applications will be submitted through Wellbeing or a Benevolent Fund representative and not an individual member.
- b) The team will make all arrangements for the event day and provide an invoice to the Treasurer for payment to the company directly.
- c) A maximum of £50.00 per participant will be funded.
- d) At least 1 participant of the Team must be a current member of the NPBF and must attend the Event Day.
- e) All Team participants must be listed on the application report and all non- members must submit an application form to join the NPBF prior to the event day and payment of costs by NPBF.
- f)
1
## **THE NORTHUMBRIA POLICE (LILLIAN EVE MEMORIAL) TRUST**
## **TRUSTEES ANNUAL REPORT**
For the year ended 05 April 2023
Continuing stressful incidents have reinforced the need for the fund to be available to support officers involved in a variety of situations.
The charity also provides out-of-pocket expenses for those attending convalescent homes.
Income has been maintained by carefully budgeting and the assistance of financial advisors. We continue to explore new ways of maintaining our activities and other avenues of fundraising.
## **4. Fundraising**
No fundraising has taken place
## **5. Investments**
Continued investment with Brewin Dolphin
## **6. Financial review**
## **Review of the year**
The results for the year and the charity's financial position at the end of the year are shown in the attached financial statements.
During the year the Charity had income of £39,140 (2022: £36,420) and expenditure of £59,746 (2022: £61,657). There was an operating deficit of £87,574 (2022: £15,082 surplus).
At 5 April 2023, the Charity had net assets of £1,167,022 (2022: £1,254,596).
## **Reserves policy/Going concern**
The Trustees consider the level of free reserves, £902,896 (2022: £957,454), prudent for the Charity at this time taking into account potential liabilities in the event that the charity ceased. Our Reserves Policy is reviewed annually.
2
**TRUSTEES ANNUAL REPORT** For the year ended 05 April 2023
## **THE NORTHUMBRIA POLICE (LILLIAN EVE MEMORIAL) TRUST**
## **7. Plans for future periods**
The trust aims to continue to build on the good work of the previous year. They have relaunched their brochure to promote membership of the charity including testimonials from previous users. The brochure, along with an application form has been sent to all current officers in the force who are not yet members of the fund to increase awareness of the charity and the support it can offer. Benevolent fund representatives continue to speak to their colleagues to promote the charity and attend group sessions to speak to new student officers at the start of their careers.
The holiday lodge at Fallbarrow is still being used regularly by members and regular ongoing maintenance of the holiday home continues to take place to maintain it to a high standard, and funds are available to do this.
A Brewin Dolphin representative continues to maintain regular contact with the charity regarding the investment portfolio. He is invited to attend trust meetings at least annually to provide a full update in addition to all trustees.
## **8. Reference and administrative details of the charity, its trustees and advisors**
Registered charity name The Northumbria Police (Lillian Eve Memorial) Trust Charity number 507081 Trustees and Members of the Board L. Woodfine D. Woodward A. Hewitt J. Bowman R. Blenkinsop I. Drummond A Hutchinson L Woodward D Barton Independent Examiner Doug Maltman FMAAT Connected Voice Business Services Ltd One Strawberry Lane Newcastle upon Tyne NE1 4BX
3
## **THE NORTHUMBRIA POLICE (LILLIAN EVE MEMORIAL) TRUST**
**TRUSTEES ANNUAL REPORT** For the year ended 05 April 2023
## **9. Structure, governance and management**
## **Governing Document**
The organisation is a Charitable Trust. The Charitable Trust was established under a Memorandum of Association, which established the objects and powers of the Charitable Trust and is governed under its Articles of Association. In the event of a winding up any member (who is a trustee) undertakes to contribute to the payment of liabilities, such amount as may be required not exceeding the total of £1.
## **Recruitment and Appointment of the Board**
Trustees are selected on the basis of specialist skills and commitment to the objectives and aims of the organisation.
## **Board Induction and Training**
New Board Members are introduced to the work of the organisation and informed of their legal roles and responsibilities at an induction meeting. The induction and training programme for new Board Members includes:
- A briefing by the Chair or Chief Executive
- An explanation of roles and responsibilities as a Board Member
- Copies of the main charity documents including the Memorandum and Articles of Association and the Financial Statements
- Copy of the business plan and most recent evaluation report
- Copies of recent board papers including budgets and management accounts
- A copy of the Charity Commission publication "How to be an Effective Trustee" - A copy of the governance structure.
4
## **THE NORTHUMBRIA POLICE (LILLIAN EVE MEMORIAL) TRUST TRUSTEES ANNUAL REPORT** For the year ended 05 April 2023
## **10. Statement of Trustee Responsibilities**
The trustees are responsible for preparing the Trustees’ Annual Report and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Charity SORP requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of incoming resources and application of resources, including the receipts and payments of the charity for that year. In preparing those financial statements, the trustees are required to:
- select suitable accounting policies and apply them consistently.
- observe the methods and principles in the Charities SORP.
- make judgements and estimates that are reasonable and prudent.
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements.
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping accounting records that disclose with reasonable accuracy at any time the financial position of the charity. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Trustees on 26.01.2024 and signed on their behalf by:
## **Angela Hewitt Treasurer**
5
## **THE NORTHUMBRIA POLICE (LILLIAN EVE MEMORIAL) TRUST**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES**
For the year ended 05 April 2023
I report on the financial statements of The Northumbria Police (Lillian Eve Memorial) Trust for the year ended 05 April 2023, which are set out on pages 7 to 16.
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2022 ("the Charities Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
- h examine the accounts under section 145 of the Charities Act,
- h to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and
- h to state whether particular matters have come to my attention.
## **Basis of independent examiner's statement**
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:
- h the accounting records were not kept in accordance with section 130 of the Charities Act; or
- h the accounts did not accord with the accounting records; or
- h the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a "true and fair" view which is not a matter considered as part of an independent examination.
I�have�come�across�no�other�matters�in�connection�with�the�examination�to�which�attention�should�be�drawn�in�this report in order to enable a proper understanding of the accounts to be reached.
Doug Maltman FMAAT Fellow of the Association of Accountancy Technicians Connected Voice Business Services Ltd One Strawberry Lane Newcastle upon Tyne NE1 4BX Date: 26.01.2024
6
## **THE NORTHUMBRIA POLICE (LILLIAN EVE MEMORIAL) TRUST**
## **STATEMENT OF FINANCIAL ACTIVITIES**
For the year ended 05 April 2023
**----- Start of picture text -----**
Unrestricted Total Total
Funds 2023 2022
£ £ £
Income from:
Donations and legacies 6 1,517 1,517 40
Charitable activities
Other trading activities 7 15,894 15,894 16,474
Investments 8 21,729 21,729 19,906
Total income 39,140 39,140 36,420
Expenditure on:
Investment management costs 9 5,707 5,707 8,956
Charitable activities
Operation of the charity 10 54,039 54,039 52,701
Total expenditure 59,746 59,746 61,657
Net income/(expenditure) before ( 20,606 ) ( 20,606 ) ( 25,237 )
investment gains/(losses)
Net gains/(losses) on investments 16 ( 66,968 ) ( 66,968 ) 40,319
Net income/(expenditure) and net
( 87,574 ) ( 87,574 ) 15,082
movement of funds
Reconciliation of funds
Total funds brought forward 1,254,596 1,254,596 1,239,514
Total funds carried forward 1,167,022 1,167,022 1,254,596
Notes
**----- End of picture text -----**
The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities
The notes on pages 9 to 16 form an integral part of these accounts.
7
Charity Number 507081
## **THE NORTHUMBRIA POLICE (LILLIAN EVE MEMORIAL) TRUST**
## **BALANCE SHEET**
As at 05 April 2023
|**Fixed assets**
Tangible assets
15
Investments
16
**_Total fixed assets_**
**Current assets**
Debtors
17
Investments
16
Cash at bank and in hand
18
**_Total current assets_**
**Creditors:**amounts falling due within
one year
19
**_Net current assets_**
**_Total assets less current liabilities_**
**_Total net assets or liabilities_**
**Funds of the charity**
Unrestricted income funds
**_Total funds_**
Notes|**£**
772
75,598
15,988
**92,358**
**( 900 )**|**Total**
**2023**
**£**
264,126
811,438
**1,075,564**
**91,458**
**1,167,022**
**1,167,022**
1,167,022
**1,167,022**|**£**
614
71,752
20,418
**92,784**
**( 1,560 )**|**Total**
**2022**
**£**
297,142
866,230
**1,163,372**
**91,224**
**1,254,596**
**1,254,596**
1,254,596
**1,254,596**|
|---|---|---|---|---|
The notes on pages 9 to 16 form an integral part of these accounts. These financial statements were approved by the Board on: 26.01.2024 and are signed on its behalf by: A Hewitt Treasurer
8
## **THE NORTHUMBRIA POLICE (LILLIAN EVE MEMORIAL) TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 05 April 2023
## 1 **Accounting Policies**
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
## 2 **Basis of accounting**
## 2.1 **Basis of preparation**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective October 2019) – Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2022.
The Northumbria Police (Lillian Eve Memorial) Trust meets the definition of a public benefit entity under FRS 102.
## 2.2 **Preparation of the accounts on a going concern basis**
The charity reported total unrestricted funds at the year end of £1,167,022 and has already secured a significant amount of funding for the current year. The trustees are of the view that the immediate future of the charity for the next 12 to 18 months is secure and that on this basis the charity is a going concern.
## 3 **Income**
## 3.1 **Recognition of income**
Income is recognised when the charity has entitlement to the resources, any performance conditions attached to the item(s) of income have been met, it is more likely than not that the resources will be received and the monetary value can be measured with sufficient reliability
## 3.2 **Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by FRS102 SORP or FRS102.
## 3.3 **Interest receivable**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.
## 3.4 **Income from membership subscriptions**
Membership subscriptions received in the nature of a gift are recognised in donations and legacies.
Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities.
9
## **THE NORTHUMBRIA POLICE (LILLIAN EVE MEMORIAL) TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 05 April 2023
## 3.5 **Fund accounting**
Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the
## 4 **Expenditure and liabilities**
## 4.1 **Liability recognition**
Liabilities are recognised when it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
## 4.2 **Charitable activities**
Expenditure on charitable activities includes the costs of work and other activities undertaken to further the purposes of the charity and their associated support costs.
## 4.3 **Governance and support costs**
Support costs have been allocated between governance cost and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.
## 4.4 **Irrecoverable VAT**
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## 4.5 **Creditors**
The charity has creditors which are measured at settlement amounts less any trade discounts.
## 4.6 **Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.
## 5 **Assets**
## 5.1 **Tangible fixed assets for use by the charity**
Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis, the charity does not currently have any tangible fixed
Freehold property
Straight line for a useful life of 50 years
10
## **THE NORTHUMBRIA POLICE (LILLIAN EVE MEMORIAL) TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 05 April 2023
## 5.2 **Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments.
11
## **THE NORTHUMBRIA POLICE (LILLIAN EVE MEMORIAL) TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 05 April 2023
**----- Start of picture text -----**
Analysis of income
Unrestricted Total Total
Funds 2023 2022
£ £ £
6 Donations and legacies
Donations and gifts 207 207 40
Other 1,310 1,310 -
1,517 1,517 40
7 Other trading activities
Subscriptions 15,894 15,894 16,474
15,894 15,894 16,474
8 Income from investments
Income on investments 21,729 21,729 19,906
21,729 21,729 19,906
Analysis of expenditure on charitable activities
Unrestricted Total Total
Funds 2023 2022
£ £ £
9 Expenditure on investments
Investment management costs 5,707 5,707 8,956
5,707 5,707 8,956
10 Charitable activities
Direct costs
Lodge and travel expenses 4,748 4,748 8,192
Charitable activities 11,646 11,646 5,156
Support costs
Insurance 817 817 1,083
Office equipment costs 876 876 1,561
Depreciation 33,016 33,016 33,016
Other expenses 129 129 923
Governance costs
Independent examiner's fees for reporting on the
accounts 864 864 780
Trustee expenses 443 443 490
Treasurer expenses 750 750 750
Secretary expenses 750 750 750
54,039 54,039 52,698
**----- End of picture text -----**
12
## **THE NORTHUMBRIA POLICE (LILLIAN EVE MEMORIAL) TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 05 April 2023
## 11 **Fees for examination of the accounts**
|Independent examiner's fees for reporting on the accounts|**2023**
**£**
**864**
**864**|2022
£
780
780|
|---|---|---|
## 12 **Analysis of staff costs and the cost of key management personnel**
The charity currently does not employ staff.
## 13 **Transactions with trustees**
The trustees have been paid remunerations and received other benefits from an employment with their charity or a related entity.
In the period the charity has paid trustees remuneration and benefits.
|Name
A Hewitt
L Woodfine|Remuneration
£
750
750|Pension
£
-
-|Other
£
-
-|**Total**
**2023**
**£**
**750**
**750**|Total
2022
£
750
750|
|---|---|---|---|---|---|
Allowance for time spent on the charity activities but not as a trustee.
## **Trustees' expenses**
The following detail the expenses incurred by the trustees.
|Travel
Other|**2023**
**£**
**250**
**443**
**693**|2022
£
300
190
490|
|---|---|---|
## **Transaction(s) with related parties**
There have been no related party transactions in the reporting period.
## 14 **Corporation Taxation**
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives.
13
## **THE NORTHUMBRIA POLICE (LILLIAN EVE MEMORIAL) TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 05 April 2023
|15 **Tangible fixed assets**
**Cost**
Balance brought forward
Additions
Disposals
**Balance carried forward**
**Depreciation**
Basis
Rate
Balance brought forward
Depreciation charge for year
Disposals
**Balance carried forward**
**Net book value**
**Brought forward**
**Carried forward**|**Freehold**
**Property**
**£**
391,735
-
-
391,735
SL
10%
94,593
33,016
-
127,609
297,142
264,126|**Total**
**2023**
**£**
**391,735**
**-**
**-**
**391,735**
**94,593**
**33,016**
**-**
**127,609**
**297,142**
**264,126**|Total
2022
£
391,735
-
-
391,735
61,577
33,016
-
94,593
330,158
297,142|
|---|---|---|---|
## **For the year ended 5 April 2022 the life span of the asset has been changed to ten years.**
|16 **Fixed asset investments**
Valuation at the beginning of the reporting period
Acquisitions during the reporting period
Disposals during the reporting period
Revaluation during the reporting period
Valuation as at 5th April 2023
**Cash element of investments (current asset)**
Opening balance at beginning of reporting period
Acquisitions during the reporting period
Disposals during the reporting period
Dividends received during the reporting period
Transfer in/(out) during the reporting period
Management fee for the reporting period
Net cash gain/(loss) as at 5th April 2023
Total investment value as at 5th April 2023|**£**
**2023**
**866,230**
**62,606**
**( 50,430 )**
**( 66,968 )**
**811,438**
**£**
**2023**
**71,752**
**( 62,606 )**
**50,430**
**21,729**
**-**
**( 5,707 )**
**75,598**
**887,036**|£
2022
847,818
4,007
( 25,914 )
40,319
866,230
£
2022
38,891
( 4,007 )
25,914
19,906
4
( 8,956 )
71,752
937,982|
|---|---|---|
14
## **THE NORTHUMBRIA POLICE (LILLIAN EVE MEMORIAL) TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 05 April 2023
## 17 **Debtors and prepayments (receivable within 1 year)**
|18 **Cash at bank and in hand**
Cash at bank Lloyds
19 **Creditors and accruals (payable within 1 year)**
Accruals
Independent examination of accounts
Prepayments|**2023**
**£**
**772**
**772**
**2023**
**£**
**15,988**
**15,988**
**2023**
**£**
**900**
**900**|2022
£
614
614
2022
£
20,418
20,418
2022
£
1,560
1,560|
|---|---|---|
## 20 **Events after the end of the reporting period**
No other significant events affecting the Company since the year end.
## 21 **Analysis of charitable funds**
## **Analysis of movements in unrestricted funds As at 5 April 2023**
|**Unrestricted funds**
General unrestricted fund
**_Totals_**
**As at 5 April 2022**
**Unrestricted funds**
General unrestricted fund
**_Totals_**|**Fund**
**balances**
**brought**
**forward**
£
1,254,596
1,254,596
**Fund**
**balances**
**brought**
**forward**
£
1,239,514
1,239,514|**Incoming**
**resources**
**including**
**gain on**
**investment**
£
( 27,828 )
( 27,828 )
**Incoming**
**resources**
**including**
**gain on**
**investment**
£
76,739
76,739|**Resources**
**expended**
£
( 59,746 )
( 59,746 )
**Resources**
**expended**
£
( 61,657 )
( 61,657 )|**Transfers**
£
-
-
**Transfers**
£
-
-|**Fund**
**balances**
**carried**
**forward**
**£**
**1,167,022**
**1,167,022**
**Fund**
**balances**
**carried**
**forward**
**£**
**1,254,596**
**1,254,596**|
|---|---|---|---|---|---|
15
## **THE NORTHUMBRIA POLICE (LILLIAN EVE MEMORIAL) TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 05 April 2023
## **Purpose of unrestricted funds**
General unrestricted fund The 'free reserves' of the charity
## 22 **Capital commitments**
As at 05 April 2023, the charity had no capital commitments (2022 -£nil)
## 23 **Analysis of net assets between funds**
|Cash at bank and in hand
Investments
Tangible fixed assets
Other net current assets/(liabilities)|Unrestricted
Funds
£
264,126
811,438
15,988
75,470
1,167,022|**Total**
**2023**
**£**
**264,126**
**811,438**
**15,988**
**75,470**
**1,167,022**|Total
2022
£
297,142
866,230
20,418
70,806
1,254,596|
|---|---|---|---|
16