The Royal Ulster Constabulary George Cross Historical Society Annual Report and Unaudited Financial Statements for the financial period ended 21 June 2024
The Royal Ulster Constsbulary George Cross Historical Society CONTENTS Page Reference and Administrative Information Trustees, Report Statement of Trustees, Responsibilities Independent Examinerfs Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 10-12
The Royal Ulster Constabulary George Cross Historical Society REFERENCE AND ADMINISTRATIVE INFORMATION Trust&gS MrThomas Fulton Mr Frederick Hall Mr David Orr- Vice Chair 2 {Resigned 31 August 20231 Mr Robert James Black- Hon. Assistantsecretary Dr Lavinia Boyce- Hon. Treasurer Mr George Clarke- Vice Chair Mr Geoffrey Ward Mr Ronald G81wey Ms Frances Andrea Morrow- Vice Chair2 Mr Gavin Boyd Mr Hugh Forrester- Hon. Secretary Mr Philip Robinson Charity Number in Northern Ireland 100306 Prlnclpal Address PSNI Headquarters 65 Knock Fioad Belfast Co Antrim BT5 6LE Independent Examiner Mccleary & Company Ltd Chartered Accountants Garvey Studios 14 Longstone Street Lisburn Co. Antrim Principal Bankers Danske Bank Donegal Square West Belfast BT16JS Solicitors Edwards and Company 28 Hill Street Belfast BT12LA
The Royal Ulster Constabulary George Cross Historical Society TRUSTEES. REPORT forthe financial period ended 21 June 2024 The trustees present their Trustees. Report and the unaudited financial statements for the financial peri(xl ended 21 June 2024. The charity is a registered charity and although not obliged to com ply with the Statement of Recom mended Prac applicable in the UK and Republic of Ireland FRS 102, Ihe organisalion has implemented its recommerKlations whetE relevant in these financial statements. Mlssion, Objectives and Strategy Objectlves The Royal Ulsler Constabulary George Cross Historical Society exists to advance publiceducation and understanding of the history of policing in Ireland. It does this through its ownership and managementof its historic collection of por artefacls held in the Police Museum at PSNI Headquarters. The collection covers the history of policing in Northern Ireland from the earty 1800s to the presentday. The colleclK includes unifomis. equipment. medals. weapons. vehicles. posters and archives from the early 1800's onwards. The m useum located at PSNI Headquarters in Belfast is open daily lo the public. It provides oulside exhibitions aThJ collaborates both with the Northern Ireland Museums Council and other local museums. The Hon. Secretsrylcuratr gives regulartalks both to visiting individuals and groups and lo interested outside bodies. An annual talks programme is produced forsociety members. and it is hoped lo restart the society historical journal in a digital formal. having been in abeyance since Covid. Significant activities Museum activities continued throughout the year with the museum open daily for visits. Staff continued to maintain an historical and genealogical enquiry service in response to queries and carried out historical research on aspects of police history and on artefacts held in the collection. The Curatormoved to work on a phased retiremenlbasis ofthreedays perweekbut has nowretiredfrom 31 December2023. Anewcuralorhos been appointed. The developmentworkfora new museum reachedfruiticnwiththe signing ofa memorandumof understand1ngbeeen the society and the PSNI forthe govemance and running of the planned new museum.This allowed the museum b achieve full museum accreditation status with the Arts Council. The society's monthlytalks programme and thanks mustgo to Dr Lavinia Boyce for putting togetheran interesting and varied programme. The society hopes in future tr) have a zoom facility to allow a wider audience for the talks. During the yearthe resignation of all the Irusteesto the original trustdeeds of 1993 and 2003 were secured. The society obtained confirmationfrom the Charity Commission Nl thatitmay now transfer its assets and transition lo the charitat company. This took place on 21 June 2024. Structure, Governance and Management Structure The Society is govemed bya managementcommlitee elected annuallyatthe society'sAGM, comprising Ihefollowng office bearers.. Chair{vacant),2 Vice Chairs. Honorarysecretary. HonoraryAssistantSecretary, HonoraryTreasurer, Honorary Assislant Treasurer (vacant), Mem bership Secretary Ivacanll and in the period in question 6 trustees. The management committee metevery monlhs to receive reports from the society office bearers. Office bearets and trustees receive no remuneration in respect of their services to the charity. The managementcommittee delegates the day-to-day management of the collection and the Police Museum to the Honorary Secretary, who is also Curatorof the Police Museum and as such a full-time PSNI employee. The Curatjr has an assistant who is a full-tim e Admin Support Officer employed by the PSNI. Governance The charity is controlled by its goveming document. a deed of Irustand constitutes an unincorporated charity. Financial Review The results for the financial period are set out on page 8 and additional notes are provided showing income a1 expenditure in greater detail.
The Royal Ulster Constabulary George Cross Historical Society TRUSTEES. REPORT forthe financial period ended 21 June 2024 Results and Dividends At the end of the financial period the charity has assets of £0.00 (Jul 23 £32.6251 and liabilities of £0.00 {Jul 23 £1,155). The netassets of the charity have decreased by £{31,470). In accordance with the Constitution. the Irustees retire by rotation and, being eligible, offerthemselves for re-election. Compliance with Sector-wide Legislation and Standards The charity engages pro-aclivelywith legislation, standards and codeswhich are developed forthe sector. The Royal Ulster Constabulary George Cross Historical Society subscribes to and is com pliant with Ihe following.. The Charities SORP IFRS 1021 INCORPORATION The charitable com pany. The Police Historical Society {N.l.) Ilncorporating th8 RUC GC Historical Society) was incorporated on 11 May 2017. Approved by the Board of Trustees on 23 September 2024 and signed on its behalf by: Mr George Trustee larke - Vice Chair
The Royal Ulster Constabulary George Cross Historical Society STATEMENT OF TRUSTEES. RESPONSIBILITIES for the financial period ended 21 June 2024 The trustees are responsible for preparing Ihe financial statements in accordance with applicable law and regulations. The law applicable to charities in Northern Ireland requiresthe trustees to prepare financial statementsforeach finanoial period which give a true and fair view of the assets, liabilities and financkal position of the charity as al the finan(ial period end dale and of the surplus ordeficitof the charity and otherwise comptywith the Charities Act{Northem IrelarKII 2008. In preparing these financial statements, the trustees are required to- select suitsble accounting policies and apply them consistendy,. obsetve Ihe methods and principles in the Charities SORP make judgemenls and accounting estimates that are reasonable and prudent,. state whether the financial statements have been prepared in accordance with applicable accounting standards. identifythose standards, and note the effecland the reasonsforany material departurefrom Ihose standards., and prepare the financial slatemenls on the going concern basis unless it is inappropriate lo presume that the charity will continue in operation. The trustees confim thallhey have complied with the above requirements in preparing the financial statements. The trustees are responsible for keeping adequate accounting records thal are sutticient lo show and explain IF charity's transactions and disclose with reasonable accuracyatanytime the financial position of the charity and enab them to ensure that the financial statements comply with Ihe Charities Act {Northem Ireland) 2008. They are alg) responsible for safegu8rding the assets of the charity and hence fortaking reasonable steps forthe prevention and delection of fraud and other irregularities. Approved by the Board of Trustees on 23 September 2024 and signed on its behalf by: Mr George Trustee rke- Vice Chair
The Royal Ulster Constsbulary George Cross Historical Society INDEPENDENTEXAMINER'S REPORTTOTHEBOARDOF TRUSTEES OF THE ROYAL ULSTER CONSTABULARY GEORGE CROSS HISTORICAL SOCIETY I have examined thefinancial statements of the charity forlhe financial period ended 4 June 2024, which comprise tt)e Statement of Financial Activities, the Balance Sheet and the related notes. Respective responsibilities of trustees and examlner The charity's trustees are responsible forthe preparation ofthe financid StateMts in accordance with the requiremetts of the Charities Act(Northem Ireland) 2008. The charity's Iruslees considerlhalan auditis not required forlhis financial period under the Chariles Act (Northem Ireland} 2008 and that an independent exam ination is required. It is my responsibility to.. examine the financial statements undersedion 65 of the Charities ACL follow Ihe procedures laid down by the general Directions given by the Charity CommissK)n for Northem Irel&Yl under section 65191{b) of the Charities Act; and slate whether particular matters have come to ourattention. Basls of Independent examiner's report I haveexamined yourcharityfinancial statementsasrequired undersection65 ofthe CharitiesActand myexaminalK was carried out in accordance with the general Directions given by the Charity Com mission forNothern Ireland under section 6519llb) of the Charities Act. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. Italso includes consideraticfi of any unusjal items or disclosures in the financial statements and seeking explanations from the trustees conceming any suth matters.The procedure8undertakendo notprovideall the evidencethatwould be required in an auditandconsequenty no opinion is given as to whetherthe accounts presenta 'true and fairf view and the report is limitedto those matte set out in the statement below. In connection with my examination. no matterhas come lo myattention which gives me cause to believe that in, ary material respect.. accounling records were not kept in accordance with section 63 of the Charities A the financial statements do not accord with those accounting records the financial statements have not been prepared in accordance with the Statement of Recommended Practre applicable to charities preparing their accounts in accordance with the Financial Reporbng Standard applicaFAe in the UK and Republic of Ireland IFRS102) there is further information needed fora properunderslanding of the accounts to be reached. Independent examiner's statement I have noconcemsand havecome acrossnoothermatters in conneclionwith the examirptionlowhich attention shoukj be drawn in this report in orderto enable a properunderstanding of the financial statements to be reached. John Mccleary FCA MCCLEARY & COMPANY LTD Chartered Accountants Garvey Studios 14 Longstone Street Lisbum Co. Antrim Date: 23 September 2024
The Royal Ulster Constabulary George Cross Historical Society STATEMENT OF FINANCIAL ACTIVITIES for the financial period ended 21 June 2024 Unrestricted Funds Jun 24 Total Unrestricled Funds Funds Jun 24 Jul 23 Total Funds Jul 23 Notes Income Donations and legacies other Irading activities Investments Other income 557 3,329 194 557 3,329 194 3.404 6,317 67 4,542 3,404 6,317 67 4,542 4A Total income 4,191 4.191 14,330 14,330 Expenditure Raising funds Ch8ritsble activities 2,326 3,361 2,326 3,361 3,994 7.353 3,994 7,353 Totsl Expendtiure 5,687 5,687 11.347 11,347 Net in¢omel{expenditurel before exceptional items Exceptional items.. Transfer of Funds (1 N961 (1,4961 {29.974) (29.974) 2.983 2.983 Net Incomel(expenditure) after exceptional items (31.470) (31.470) 2,983 2,983 Transfers behmeen funds Net movement in funds for the tinancial period 131,4701 {31.4701 2,983 2,983 Reconciliation of funds". Total funds beginning of the year 13 31N70 31,470 28.487 28.487 Total funds at the end of the year 31.470 31.470 The Statemenl of Financial Activities includes all gains and losses recognised in the financial period. All income and expenditure relate to continuing activities. The notes on pages 10 10 12 form part of the financial statements
The Royal Ulster Constabulary George Cross Historical Society BALANCE SHEET as at21 June 2024 Jun 24 Jul 23 Notes Current Assets Stocks Debtors Cash at bank and in hand 2,500 35 30,090 32,625 Creditor5: Amounts falling due within one year 10 11,1551 Net Current {Liabilities)IAssets 31,470 Total Assets less Current Liabilities 31,470 Funds General fund lunStrIcted) 31,470 Total funds 13 31,470 The financial statem ents have been prepared in accordance with the provisions applicable lo compan$ subjectto the small companies, regime and in accordance with FRS 102'The Financial Reporbng Standard applicable in the UK arKI Republic of Ireland" applying Section 1A of that Standard. Approved by the Board of Trustees and authorised for issue on 23 September 2024 and signed on its behatf Mr George Clarke - Vice Chair Trustee The notes on pages 10 10 12 form part of the financial statements
The Royal Ulster Constabulary George Cross Historical Society NOTES TO THE FINANCIAL STATEMENTS forthe financial period ended 21 June 2024 GENERAL INFORMATION The Royal Ulster Constabulary George Cross Historical Society is a Charity incorporated in Northern IrelarKI. The registered office of the charity is which is also the principal place of business ol the charity- The financaal statements have been presented in Pound 1£) which is also the functional currency of the charity. SUMMARY OF SIGNIFICANT ACCOUNTING POUCIES The following accounting policies have been applied consistenY in dealing with items which are considered material in relation to the charity's financial statements. Basis of preparation The financial statements have been prepared on the going concem basis underlhe historical cost convention. modified lo include certain items atfairvalue.The financial statements have been prepared in accordance witt) the Statement of Recommended Practice ISORPI "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporbng Standard applicable in the UKand Republic of Ireland FF6 102" applying Section 1 A of that Standard. As permitted by the Companies Act 2006, the charity has varied the standard formats in that act for the Statement of Financial Acb'vilies and the Balance Sheet. Departures from the standard formats are lo comply with the requirements of the Charities SOPP and are in compliance with section 4.7. 10.6 and 15.2 of that SORP. Statement of compliance Fund accounting Restricted funds Restricted funds can only be used for particular restricted purposes withinthe objects of Ihe charity. Restrictions arise when specified by the donor or when funds are raised for paiticular restricted purposes. Unrestricted funds Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Income Income is recognised by inclusion in the Statementof Financial Activilies onlywhenthe charity is legally entiled to the income.performance condrtionsattached lothe item{s)ofincome have been met, the amountslnvo1d can be measured with sufficient reliability and il is probable Ihat the incoTh e will be received by the charity. Income from charstable activtties All income is recognised in the Statementof Financial Activities once the charity has entittementto the funds, it is probable that the income will be received and the amount can be measured reliably. Inventories Inventories are staled at the lowerof cost and netrealisable value. aflermakingdue allowance forobsolele and slow moving items. Taxation and deferred taxation No current or deferred taxation arises as the charity has been granted charitable exemption. Irrecover8bte valued added tax is expensed as incurred. PERIOD OF FINANCIAL STATEMENTS The financial statements are for the 11 month period ended 4 June 2024. INCOME DONATIONS AND LEGACIES Unrestricted Restricted Fund5 Funds Jun 24 Jul 23 Donations and legacies 557 557 3,404 10
continued The Royal Ulster Constabulary George Cross Historical Society NOTES TO THE FINANCIAL STATEMENTS for the financial period ended 21 June 2024 OTHER TRADING ACTIVITIES Unrestricted Restricted Funds Funds Jun 24 Jul 23 Other trading activities 3.329 3,329 6,317 INVESTMENTS Unrestricted Restrlcted Funds Funds Jun 24 Jul 23 Investments 194 194 67 OTHER INCOME Unrestricted Restricted Funds Funds Jun 24 Jul 23 other income 111 111 4,542 EXPENDrruRE RAISING FUNDS Direct Costs Other Costs Support Costs Jun 24 Jul 23 Raising funds 2.326 2,326 3,994 52 HARABLE ACTIVMES Direct Costs Other Costs Support Costs Jun 24 Jul 23 Expenditure on charitable activites 478 2,883 3,361 7,353 SUPPORTCOSTS Cost of Charitable Raising Activities Funds Jun 24 Jul 23 Support 2.883 2,883 7,353 ANALYSIS OF SUPPORT COSTS Jun 24 Jul 23 Support 2.883 7,353 INVESTMENT AND OTHER INCOME Jun 24 Jul 23 Sundry incorne Bank interest 112 194 4,542 67 306 4,609 STOCKS Jun 24 Jul 23 Finished goods and goods for resale 2.500
continued The Royal Ulster Constabulary George Cross Historical Society NOTES TO THE FINANCIAL STATEMENTS for the financial period ended 21 June 2024 DEBTORS Jun 24 Jul 23 Taxation and social security costs (Note 11) 35 10. CREDrroRS Amounts falling due wlthln one year Jun 24 Jul 23 Accruals and deferred income 1,155 11. TAXATION AND SOCIAL SECURITY Jun 24 Jul 23 Dèbtors: VAT 35 12. RESERVES Funds Total (Deficitysurplus for the financial period 131,4701 131.4701 At the end ofthe year 131,4701 31h70 13. FUNDS 13.1 RECONCIUATION OF MOVEMENT IN FUNDS Unrestricted Funds Total Funds At 1 August2022 Movementduring the financial year 28,487 2,983 28,487 2.983 Al 31 July 2023 Movement during the financial year 31.470 {31,4701 31.470 {31.4701 At 4 June 2024 13.2 ANALYSIS OF MOVEMENTS ON FUNDS Balance 1 August 2023 Income Expenditure Tran$fer$ between funds Balance 4 June Jun 24 unstrICted General Totsl funds 31,470 31.470 4.192 4.192 35,662 35,662 14. POST-BAIANCE SHEET EVENTS There have been no significant events affecting the Charity since the financial period-end. 12