REGISTERED CHARITY NUMBER: 100306 Report of the Trustees and FinanciaI Statements for the Year Ended 31 July 2023 for The Royal Ulster Constabulary George Cross Historical Society Mccleary & Company Ltd Chartered Accountants Garvey Studios 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 2023 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 2023 The trustees present their report with the financial statements of the charity for the year ended 31 July 2023. 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) (effective l January 2019). INCORPOIL4TION The charitable company, The Police Historical Society (N.I.) (Incorporating the RUC GC Historical Society) was incorporated on I l May 2017. OBJECTIVES AND ACTIVITIES Objectives and aims The Royal Ulster Constabulary George Cross Historical Society exists to advance public education and understanding of the history of policing in Ireland. It does this through its ownership and management of its historic collection of police artefacts held in the Police Museum at PSNI Headquarters. The collection covers the history of policing in the Nortb of Ireland from the early 1800s to the present day. The collection includes unifonns, equipment, medals, weapons, vehicles, posters and archives from the early 1800's onwards. The museum is located at PSNI Headquarters in Belfast and is open daily to the public. It provides outside exhibitions and collaborates both with the Northern Ireland Museums Council and other local museums. The Hon. Secretary/Curator gives regular talks both to visiting individuals and groups and to interested outside bodies. An annual talks programmc is produced for society members and it is hoped to restart the society journal in a digital forn]at, having been in abeyance since COVID. Significant activities Museum activities continued to recover throughout the year in the aftern]ath of COVID. Staff continued to maintain an historical and genealogical enquiry service in response to querics and caLed out historical res¢arch on aspects of police history and on artcfacts held in the collection. From autumn 2021 the Curator moved to work on a phased retircment basis of three days per weck. The development work for a new museum reached fruition with the signing of a memorandum of understanding between the society and the PSNI for the governance and running of the planned new museum. This allowed the museum to achieve full museum accreditation status with the Arts Council. During the year major ¢xhibitions were mounted at the Police College to celebrate the centenary of policing in Northern Ireland and 50 years of the police part-time reserve. A growing number of talks were given throughout the year to a range of outside bodies, such as local history and genealogical societies. The society's monthly talks programme continued and thanks must go to Dr Lavinia Boyce for putting together an interesting and varied programme. The society hope in future to have a zoom facility to allow a wider audience for the talks. During the year the resignation of all the trustees to the original trust deeds of 1993 and 2003 were secured and the society awaits confirniation from the Charity Commission NI that it may now transfer it's assets and transition to the new charitable company. Page I
The Royal UIster Constabulary Ceorge Cross Historical Society Report of the Trustees for the Year Ended 31 July 2023 STRUCTURE, GOVERNANCE AfiD MANAGEMENT Governing document The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. Organisational structure The Society is governed by a management committee elected annually at the society AGM, comprising the following offlce bearers: Chair (vacant), 2 Vice Chairs, Honorary Secretary, Honorary Assistant Secretary, Honorary Treasurer, Honorary Assistant Treasurer, Membership Secretary and in the period in question 6 trustees. The management committee meets every two months to receive reports Irom the society office bearers. Office bearers and trustees receive no remuneration in respect of their services to the charity. The management committee delegates thc day-to-day management of the collection and the Police Museum to the Honorary Secretary, who is also Curator of the Police Museum and as such a part-time PSNI employee. The Curator is assisted by an assistant who is also a fijll-time PSNI employee REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 100306 Principal address PSNI Headquarters 65 KJ]ock Road Belfast Co. Antiim BT5 6LE Trustees Mr Thomas Fulton Mr Frederick Hall Mr David Orr Vice Chair Mr Robert James Black Hon. Assistant Secretary Dr Lavinia Boyce Hon. Treasurer Mr George Clarke Vice Chair Mr William Swann (Resigned August 2022) Mr Geoffrey Ward Mr Ronald Galwey Ms Frances Andrea Morrow Mr Gavin Boyd Mr Hugh Forrester Hon. Sccretary Mr Philip Robinson (Appointed September 2022) Independent Examiner John Mccleary FCA Mccleary & Company Ltd Chartered Accountants Garvey Studios 14 Longstone Street Lisburn Co. Antrim BT28 ITP Page 2
The Royal Ulster Constabulary George Cross Historical Society Report of the Trustees for the Year Ended 31 July 2023 REFERENCE AND ADMINISTRATIVE DETAILS Bankers Danske Bank 520 Upper Newtownards Road Belfast BT4 3HD Solicitors Edwards and Company 28 Hill Street Belfast BTI 2LA Approved by order of the board of trustees on 16 October 2023 and signed on its behalf by.. ge Clarke - Trustee Page 3
Independent Examiner's Report to the Trustees of The Royal Ulster Constabulary George Cross Historical Society I report on the accounts of the company for the year ended 31 July 2023, which are set out on pages five to twelve. Respective responsibilities of charity trustees and examiner As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act (Northern Ireland) 2008 ('the Act,). I have examined your charity's accounts as required under section 65 of the Charities Act. In carrying out my examination I have followed the Directions 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 procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act state whether particular matters have come to my attention. Basis of the independent 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 given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. Tbe 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 state whether any material matters have come to my attention giving me 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 requirements of the Charities Act 4. That there is further infonnation needed for a proper understanding of the accounts to be reached. Independent examiner's statement I have completed my examination and have no concerns in respect of the matters (l ) to (4) listed above and, in Connection with following the Directions of the Charity Commission for Northem Ireland, I have found no mattcis that require drawing to your attention. John Mccleary FCA Mccleary & Company Ltd Chartered Accountants Garvey Studios 14 Longstone Street Lisburn Co. Antrim BT28 ITP Date.'16 October 2023 Page 4
The Royal Ulster Constabulary George Cross Historical Society Statement of Financial Activities for the Year Ended 31 July 2023 31.7.23 Unrestricted fund 31.7.22 Total funds Notes INCOME AND ENDOWMENTS FROM Donatioiis and legacies 3,403 5,558 Other trading activities Investment income Other income 6,317 67 4,542 4,400 3,924 Total 14,329 13,883 EXPENDITURE ON Raising funds 3,994 2,073 Charitable activities Support costs 7,353 8,858 Total 11.347 NET INCOIWIE 2,982 2,952 RECONCILIATION OF FUNDS Total funds brought forward 28,487 25,535 TOTAL FUNDS CARRIED FORWARD 31,469 28,487 The notes forni part of these funCIal statements Page 5
The Royal Ulster Constabulary George Cross Historical Society Balance Sheet 31 July 2023 31.7.23 Unrestricted fund 31.7.22 Total nds Notes CURRENT ASSETS Stocks Debtors Cash at bank 2,500 35 30,090 2,500 324 26,772 10 32,625 29,596 CREDITORS Amounts falling due within one year (1,156) (1,109) NET CURRENT ASSETS 31,469 28,487 TOTAL ASSETS LESS CURRENT LIABILITIES 31,469 28,487 NET ASSETS 31,469 28,487 FUNDS UnTestricted fLU]ds 12 31,469 28,487 TOTAL FUNDS 31,469 28.487 The financial statements were approved by the Board of Trustees and authorised for issue on 16 October 2023 and were signed on its behalf by: orge Clarke - Trustee The notes forni part of these financial statements Page 6
The Royal Ulster Constabulary George Cross Historical Society Notes to the Financial Statements for the Year Ended 31 July 2023 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accoTdance with the Charities SORP (FRS 102) 'A¢counting 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 l January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act (Northern Ireland) 2008. The financial statements have been prepared under the historical cost convention. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive 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. Expendire is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis Consistent with the use of resources. Stocks Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Taxation The charity is exempt from tax on its charitable activities. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted puOseS within the objects of the charity. Restrictions arise when specified by the donor or when fvnds are raised for particular restricted purposes. Page 7 continued...
The Royal UIster Constabulary George Cross Historical Society Notes to the Financial Statements - continued for the Year Ended 31 July 2023 DONATIONS AND LEGACIES 31.7.23 31.7.22 Donations Subscriptions 2,776 627 5,161 397 5,558 OTHER TWING ACTIVITIES 31.7.23 31.7.22 Shop income 6,317 4,400 INVESTMENT INCOIVIE 31.7.23 31.7.22 Deposit account interest 67 RAISING FUNDS Other trading activities 31.7.23 31.7.22 Purchases Trustees, expenses Speakers Equipment Membership fees 3.305 124 500 60 459 930 170 519 3,994 2,073 Page 8 continued...
The Royal Ulster Constabulary George Cross Historical Society Notes to the Financial Statements - continued for the Year Ended 31 July 2023 SUPPORT COSTS Governance costs Management Finance Totals Support costs 5,024 124 2,205 7,353 TRUSTEES, REIIIUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 July 2023 nor for the year ended 31 July 2022. Trustees, expenses 31.7.23 31.7.22 Trustees, expenses 500 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund INCOME AND ENDOWMENTS FROIV Donations and legacies 5,558 Other trading activities Investment income Other income 4,400 3,924 Total 13,883 EXPENDITURE ON Raising funds 2,073 Charitable activities Support costs 8,858 Total 10,931 NET INCOME 2,952 RECONCILIATION OF FUNDS Total funds brought forward 25,535 TOTAL FUNDS CARRIED FORWARD 28,487 Page 9 continued...
The Royal Ulster Constabulary George Cross Historical Society Notes to the Financial Statements - continued for the Year Ended 31 July 2023 STOCKS 31.7.23 31.7.22 Finished goods 2,500 10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.7.23 31.7.22 VAT 35 324 11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.7.23 31.7.22 Other creditors 1,156 1,109 12. MOVEMENT IN FUNDS Net movement in ndS At 31.7.23 At 1.8.22 Unrestricted funds General fund 28,487 2,982 31,469 TOTAL FUNDS 28,487 2,982 31.469 Net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 14,329 (11,347) 2,982 TOTAL FUNDS 14,329 11,347) 2,982 Page 10 continued...
The Royal Ulster Constabulary George Cross Historical Society Notes to the Financial Statements - continued for the Year Ended 31 July 2023 12. MOVEMENT IN FUNDS - continued Comparatives for movement in funds Net movement in funds At 31.7.22 At 1.8.21 Unrestricted funds General fund 25,535 2,952 28.487 TOTAL FUNDS 25,535 2,952 28,487 Comparative net movement in funds, included in the above ate as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 13,883 (10,931) 2,952 TOTAL FUNDS 13,883 10.931) 2,952 A current year 12 months and Prior year 12 months combined position is as follows.. Net movement in funds At 31.7.23 At 1.8.21 Unrestricted funds General fund 25,535 5,934 31,469 TOTAL FUNDS 25,535 5,934 31,469 Pagell continued...
The Royal Ulster Constabulary George Cross Historical Society Notes to the Financial Statements - continued for the Year Ended 31 July 2023 12. MOVEMENT IN FUNDS - continued A current year 12 months and prior year 12 months combined net movement in fLmds, included in the above are as follows.. Incomiiig resources Resources expended Movement in funds Unrestricted funds General fund 28,212 (22,278) 5,934 TOTAL FUNDS 28,212 22 278) 5,934 13. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 July 2023. Page 12
The Royal Ulster Constabulary George Cross Historical Society Detailed Statement of Financial Activities for the Year Ended 31 JUIY 2023 31.7.23 31.7.22 INCOME AND ENDOWMENTS Donations and legacies Donations Subscriptions 2,776 627 5,161 397 3,403 5,558 Other trading activities Shop income 6,317 4,400 Investment income Deposit account interest 67 Other income Sundry income 4,542 3,924 Total incoming resources 14,329 13,883 EXPENDITURE Other trading activities Purchases Trustees, expenses Speakers Equipment Membership fees 3,305 124 500 60 459 930 170 519 3,994 2,073 Support costs Management Insurance Sundries 4,357 667 4,193 455 5,024 4,648 Finance Bank charges 124 80 Governance costs Accountancy and legal fees Carried forward 1,145 1,145 1,110 1,110 This page does not forni part of the statutory financial statements Page 13
The Royal Ulster Constabulary George Cross Historical Society Detailed Statement of Financial Activities for the Year Ended 31 July 2023 31.7.23 31.7.22 Governance costs Brought forward Legal and professional fees 1,145 1,060 1,110 2,205 4,130 Total resources expended 11,347 10,931 Net income 2,982 2,952 This page does not fomi part of the statutory financial statements Page 14