REGISTERED CHAIUTY NUMBER: 100306 Report of the Trustees and Financial Statements for the Year Ended 31 July 2022 for The Royal Ulster Constabulary George Cross Historical Society Mccleary & Company Ltd Chartered Accountants Garvey s￿dI0$ 14 Longstone Street Lisburn Co. Antrim BT28 ITP The Royal Ulster Constabulary George Cross Historical Society Contents of the Financial Statements for the Year Ended 31 July 2022 Page Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 7 to 12 Detailed Statement of Financial Activities 13 to 14 The Royal Ulster Constabulary George Cross Historical Society Report of the Trustees for the Year Ended 31 July 2022 The trustCC5 present their report with the financial statements of the charity for the year ¢nd¢d 31 July 2022. The trustees have adopted the provisions of 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) (cffective l January 2019). INCORPORATIO The charitable company. The Police Historical Society (N.1.) {IncoLporating the RUC GC Historical Society) was incorporalcd on I l May 2017. OBJECTIVES AND ACTIVITIES Objectives and aims The Royal Ulster Constabulary George Cross Historical Society exists to advance public ¢ducation and understanding of the history of policing in Ireland. It does this through its ownership and man&gement of its historic Collection of police artefacls held in the Police Museum at PSNI Headquarters. The collection covers the history of policing in the north of Ireland from thc carly 1800s to the present day. The collection includes unifornis, equipment, medals, weapons, vehicles, p05tets and archives from the early 1800's onwards. The museum is located at PSNI Headquarters in Belfa8t and is open daily lo the public. It provides outside exhibitions and collaborates both with the Northern Ireland Museums Council and other local mu5cums. The Hon. Secr¢tary/Curator gives regular talks both to visiting individuals and groups and to interested outside bodies. An historical journal and an annual talks programTne are produced for society members. Significant activities Museum a¢tivities throughout the year rccovered slowly with the easing of COVtD restrictions with the museum ￿llY open for visits in spring 2022. Staff continued to n￿intain an historical and genealogical enquiry servicc in response to queries and carried out historical research on aspects of police history and on art¢f&cts held in the collection. From autumn 2021 the Curator moved to work on a phascd retirement basis of three days per week. The problem with the museum's standalone email address was addressed by the PSNI ICS *chnical setting up a separate inbox within the common temiinal for outside enquiries. A major developmcnt was thc cstablishment of a project group under the Deputy Chief Constable for a new police museum. An architect in PSNI Estates Services was also appointed as thc piojecl sponsor and a number of planning meetings were held with the society trustees and other slakcholders with a view to the new museum being opened in three to four year5, time. The so¢iety's monthly talks programme was able to be resumed on a face-to-face basis in the autumn and thanks must go tt) Dr Lavinia Boyce for putts'ng together an interesting and vmricd programme. During the year the resignation of all thc trustees to the original trust deeds of1993 and 2003 were secured and the society awaits ¢onfinnation from the Charity Commission Nl that it may now transfer its assets and transition to new the charitable company. This concludes th¢ tnJste¢s report. Page I The Royal Ulster Constabulary George Cross Historical Society Report of the Trustees for the Year Ended 31 July 2022 STRUCTURE, GOVERNANCE AND MANAGEMENT Governing doeument The charity is controlled by ils governing document, a deed of trust and constitutes an unincorporated charity. Organisational stru¢ture The Society is govenied by 2 managemellt committee elected annually at the society AGM, comprising the following office bearers.. Chair (vacant), 2 Vice Chairs, Honorary Secretary, Honorary Assistant Secretary. Honorary Treasurer, Membership Secretary (vacallt) and in ihe period in question 7 ttustees. Th¢ management committee meets every two months lo receive reports from the society office bearers. Office bearers and trustees receive no remuneration in respect of their services to the charity. The managernent ¢oti]mLtt¢e delegates the day-lo-day management of the collection and the Police Museum to ihe Honorary Secretary, who is also Curator of the Police Museum and as such a part-time PSNI employee. The Curator is assisted by an as51Stant who is also a full_time PSNI employee REFERENCE AND ADMINISTIL4TIVE DETAtLS Registered Charity number 100306 Principal address PSNI HeadquarteTS 65 Knock Road Belfast Co. Antrim BT5 6LE Trustees Mr Thomas Fulton Mr Derek M¢Allister Vice Chair {resigned 9.9.21) Mr Ronald Meharg Membership Secretary (resigned 25.8.21) Mr Frederick Hall Mr David Orr Vice Chair Mr Robert James Black Hon. Assistant Secretary Dr Lavinia Boyce Hon. Treasurer Mr G¢org¢ Clarke Vice Chair Mr William Swann Mr Geoffrey Ward Mr Ronald Galwey Ms Frances Andrea Morrow Mr G&vin Boyd (appointed 26.10.21} Independent Examiner Mccleary & Company Ltd Chartered Accountants Garvey Studios 14 Longstone Street Lisburn Co. Anlrim BT28 ITP Page 2 The Royal Ulster Constabulary George Cross Historical Society Report of the Trustees for the Year Ended 31 July 2022 REFER£NCE AND ADMILYISTRATIVE DETAILS Bankers Danske Bank 520 Upper Newlownards Road Belfast BT4 3HD Solicitors Edwards aDd Company 28 Hill Street Belfast BTI 2LA Approved by order of the board of trustees on 21 September 2022 and signed on its behalf by.. eorge Clarke - Trustee Page 3 Itkdependent Examiner's Report to the Trustees of The Royal Ulster Constabulary George Cross Historical Society I rep)rt on the accounts of the cornpany for the year cnded 31 July 2022, which are set out on pages five to twelve. Respective responsibilities of charity trustees and examiner As the charity's tLUStees you are responsible for the preparation of the accounts in accordance with th¢ requirements of the Charities Act (Northern Iieland) 2008 {'Ihe Act,). I have examined your charity's accounts as required under section 65 of rhe Charities Act. In carrying out my examiiiation I have followed th¢ Dir¢¢tions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. It is my responsibility to.. examine the accounts under section 65 of the Charities Act follow the piocedures latd down in the general Directions given by the Charity CommissioTh for Northern Ireland undcr Section 65{9)0)) of the Charities Act state whether particular matters have come to my attention. Basis of the independen¢ examiner's report I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions ￿vell by the Charity Commission for Northern Ireland under section 65{9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts and seeking explanations from you as charity trustees concerning any such matters. My role is to stale whether any material matters bave come to my attcntion giving m¢ cause to believe.. l. That accounting records were not kept in accordance with section 63 of the Charities Act. 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply with the accounting rcquircmenls of the Charities Acl 4. That there is further information needcd for a propci undetstanding of the accounts to be reached. Independent examiner's statement I have completed my examination and have no concerns in r¢spect of the matters (l) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Irelan& I have found no matters that requirc drawing to your attention. John M¢Cl¢ary FCA Mccleary & Company Ltd Chartered Accountants Garvey S￿d10s 14 Longstone Street Lisburn Co. Antrim BT28 ITP 21 September 2022 Page 4 The Royal Ulster Constabulary George Cross Hlstorical Society Statement of Flnanclal Actlvltles for the Year Ended 31 July 2022 31.7.22 Unrestricted fund 31.7.21 Total nds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 5.558 4,745 Other trading activities Investment income Other income 4,4(K) 1,606 3,924 4,153 Total 13,883 10,505 EXPETr4DITURE ON Raising fi]nds 2,073 807 Charitable activities Support costs 8,858 5,316 Total 10,931 6,123 NET INCOME 2,952 4,382 RECONCILIATION OF FUNDS Total funds brought forward 25.535 21.153 TOTAL FUNDS CARRIED FORWARD 28,487 25.535 The notes forni part of these financial statements Page 5 The Royal Ulster Constabulary George Cross Historical Society Balance Sheet 31 July 2022 31.7.22 Unre51ricted fund 31.7.21 Total funds Notes CURRENT ASSETS Stocks Debtors Cash at bank 2,500 324 26,772 10 26.590 29,596 26,590 CREDITORS Amounts falling due within one year (1,109) (1,055) NET CURRENT ASSETS 28,487 25.535 TOTAL ASSETS LESS CURRENT LIABILITIES 28,487 25,535 ET ASSETS 28,487 25,535 FUNDS Unrestricted funds 12 28.487 25,535 TOTAL FUNDS 28.487 25,535 The financial statements were approved and authoris¢d for issue by the Board of Trustees and authorised for issue on 21 September 2022 and were signed on its behalf by.. MrG rge Clarke - Trustcc Thc notes fonn part of these f￿anCIaL statements Page 6 The Royal Ulster Constabulary George Cross Historical SocSety Notes to the Financial Statements for the Year Ended 31 July 2022 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of thc charity, which is a public benefit entity under FRS 102, have been prepared in accordance wilh the Chartties SORP (FRS 102) 'Ac¢ounting and Reporting by Charities.. Statement of Recoinmended Practice applicable to charities preparing their accounts in ac¢ordance with the Financial Reporting Standard applicable in the UK and R¢publi¢ of Ireland (FRS 102) (effective l January 2019),, Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Rcpublic of Ircland, and the Charities Act INorthern Ireland) 2008. The financial statements have been prepaied under th¢ historical ¢ost convention. Income All income is recognised in the Statement of Flnancial Activities once the charity has entitlcment to the funds, it is probable that thc income will bc received and the amount can be measured reliably. Expenditure Liabilities are r¢cognised as expenthture as soon as there is a legal or ¢onstructiv¢ obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis alid has been classified under headings that aggregate all cost related to the category. Where c()sls cannot be directly attributed to particular headings they have been allocated to activities on a basi5 consistent with the use of resources. Stoeks Stocks are valued al the lower of cost and net realisable value, after making due aIlowan¢¢ for obsolete and slow moving items. Taxation The charity 18 exempt from tax on its Charitable activities. Fund accounting Unrestricted hnds can be used in accordance with the charttable objectives at the discrction of the trustees. Rcstriclcd funds can only be used for particular restricted purposes within the objects of Ihc charity. Reslriclions arise when specified by th¢ donor or when funds are raised for particular restricted PUTposes. Furtber explanation of the nature and purpose of each fund is included in the llotes to the fmancial statcmcnts. Page 7 contiThued... The Royal Ulster Constabulary George Cross Historical Soeiety Notes to the Financial Statement$- continued for the Year Ended 31 July 2022 DONATIONS AND LEGACIES 31.7.22 31.7.21 Donations Subscriptions 5,161 397 3.453 1,292 5.558 4.745 OTHER TRADING AcfiviTIES 31.7.22 31.7.21 Shop income 4.400 1.606 INVESTMENT INCOME 31.7.22 31.7.21 Deposit account interest RAISING FUNDS Other trading Aetivitles 31.7.22 31.7.21 Purchases Trustees, expenses Speakers Equipment Membership fees 124 500 60 459 930 615 25 36 131 2.073 807 Page 8 continued... The Royal Ulster Con5t#bulary George Cross HistOTltal Soeiety Notes to Éhe FinanciAI Statements- continued for the Year Ended 31 July 2022 SUPPORT COSTS Governance costs Management Finance Totals Support costs 4.648 80 4,130 8.858 TRUSTEES, REMUNERATION AND BENEFITS There w¢re no trustees, remuneration or other benefits for the year ended 31 July 2022 nor for the year ended 31 July 2021. Trustees, expenses 31.7.22 31.7.21 Trustees, expenses 500 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrc5trictcd fund INCOME AND ENDOWMENTS FROM Donations and legacies 4,745 Other trading actlVLties Investment income Other income 1.606 4.153 Total 10.505 EXPENDITURE ON Raising funds 807 Charitable activities Support costs 5,316 Total 6,123 NET INCOME 4.382 RECONCILIATION OF FUNDS Total funds brought forward 21.153 Page 9 Continued... The Royal Ulster Constabulary George Cross Historical Soclety Notes to the Financial Statements - contlnued for the Year Ended 31 July 2022 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued UDreslricled fund TOTAL FUNDS CARRIED FORWARD 25,535 STOCKS 31.7.22 31.7.21 Finished goods 2,500 10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.7.22 31.7.21 VAT 324 11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.7.22 31.7.21 Taxation and social security Other creditors 105 950 1,109 1,109 1.055 12. MOVEMENT IN FUNDS Net movement in funds Al 31.7.22 At 1.8.21 Unrestrlcted funds General fund 25,535 2,952 28,487 TOTAL FUNDS 25,535 2,952 28,487 Page 10 continued... The Royal Ulster Constabulary George Cross Historical Society Notes to the Financial Statements- eontinued for the Year Ended 31 July 2022 12. MOVEMENT IN FUNDS - continued Net movement in funds. included in the above are as follow$'. Incoming resources Resources exp¢nd¢d Movement in fund5 Unrestricted funds General fund 13,883 (10,931) 2,952 TOTAL FUNDS 13,883 10,931 2,952 Comparatives for movement in funds Net movcmcnt in funds At 31.7.21 At 1.8.20 Unrestricted funds General fimd 21,153 4,382 25,535 TOTAL FUNDS 21,153 4,382 Comparative net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in fimds Unrestrlcted funds Gcneral fund 10,505 {6,123) 4.382 TOTAL FUNDS 10,505 6,123) Pagell continued... The Royal Ulster Constabulary George CTOSS Historical Society Note5 to the Financial Statements - contlnued for the Year Ended 31 July 2022 12. MOVEMENT IN FUNDS - Continued A current year 12 months and prior year 12 months combined position is as follows.. Net movement in fijnds At 31.7.22 At 1.8.20 Unrestricted funds Gcncral fund 21,153 7,334 28,487 TOTAL FUNDS 21,153 7,334 28,487 A Cu￿ent year 12 months and prior year 12 months combtned net movement in funds. included in the above are 28 follows.. Incoming resourc¢s Resources ¢xpend¢d Movement in funds Unrestricted funds Gcncral fund 24,388 (17,054) 7.334 TOTAL FUNDS 24,388 17,054) 13. RELATED PARTY DISCLOSURES Ther¢ were no related paty transaGtions for the year ended 31 July 2022. Pag¢ 12 The Royal Ulster Constabulary George Cross Historical Society Detailed Statement of Financial Activities for the Year Ended 31 July 2022 31.7.22 31.7.21 INCOME AND ENDOWMENTS Donations and legacies Donations Subscriptions 5,161 397 3,453 1.292 5,558 4,745 Other trading activities Shop income 4.400 1,606 Investment income Dep051t account interest Other income Sundry income 3,924 Total incoming resources 13,883 10,505 EXPENDITURE Other trading Ydetivities Purchases Trustees, expenscs Speakers Equipment Membership fees 124 500 60 459 930 615 25 36 131 2,073 807 Support costs Management Insurance Sundries 4,193 455 4.146 54 4.648 4.200 Finance Bank charges 80 56 Governance costs Accountancy and legal fees Carried forward 1,110 i.iio 1,060 1.060 This page does not fomi part of the statutory financial slalements Page 13 The Royal Ulster Constabulary George Cross Historical Society Detailed Statement of Financial Activities for the Year Ended 31 July 2022 31.7.22 31.7.21 Governance costs Brought forward Legal and professional fees I,iio 3,020 1,060 4,130 Total resources expended 10,931 6.123 Net income 2,952 4.382 This page does not fonn part of the statutory financial statements Page 14