COMPANY REGISTRATION NUMBER: N1043461 CHARITY REGISTRATION NUMBER: N1104971 Disabled Police Officers Association of Northern Ireland Company Limited by Guarantee Unaudited Financial Statements 31 March 2021 . COMPANIES HOUSE BELFAST 0 3 FEB 2072 CEPTION DE BBS LTD Chartered accountants 17 Willowbank Drive Belfast BT6 OLN IIIIIIMII *)AXIAUAQ' 0310212022 COMPANIES HOUSE JNI
197
Disabled Police Officers Association of Northern Ireland Company Limited by Guarantee Financial Statements Year ended 31 March 2021 Page Trustees, annual report (incorporating the director's report) Independent examiner's report to the trustees Statement of financial activities (including income and expenditure account) Statement of financial position Notes to the financial statements
Disabled Police Officers Association of Northern Ireland Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) Year ended 31 March 2021 The trustees, who are also the directors for the purposes of company law, present their reF)Ort and the unaudited financial statements of the charity for the year ended 31 March 2021. Reference and administrative details Registered charlty name Disabled Police Officers Association of Northern Ireland Charity regbstration number N1104971 Company reglstratlon number N1043461 Principal offlce and reglslefed 18b Newforge Lane office Belfast BT9 5NW The trustees arie Mccue Evel n Barrett Lindsa Boal Muir Clark drian Dawson ose h Haveron Ross Michael Husse Charlotte Anne McAnirn Michael Mcvicker ames Millward Laurence Sm th inted 27 November 2020 Resi ned 27 November 2020 Resi ned 27 November 2020 Resi ned 20 October 2020 Resi ned 16 June 2021 Resi ned 31 Au ust 2020 ointed 29 June 2021 Resi ned 4 Janua 2021 Resi ned4Se tember 2021 Served from 18 January 2021 to Se tember 2021 ointed 4 Se tember 2021 ointed 27 November 2020 (Served from 18 January 2021 to 19Se tember 2021 ointed 4 Se tember 2021 ointed 6 October 2021 Geraldine Cassid Gordon Knowles Edwina Mcmanus Edward R der Robert William Crawford homas Ste hen McAlister Independent examln•r Louise Gorman ACMA 17 WillowbankDrive Belfast BT6 OLN Structure, governance and managernent The Directors of the DPOANI have paid full regard to Section 3 of the Charities Act (Northern Ireland 2008) in relation to the public benefit reporting as necessitsted by the Charity Commission for Northern Ireland. The Charity is governed by its current Articles of Association which were updated and approved by Special Resolution on Wednesday 28th October 2015.
Disabled Police Officers Association of Northern Ireland Company Limited by Guarantee Trustees. Annual Report {Incorporating the Director's Report) (conllnued) Year ended 31 March 2021 Objectives and activitles The DPOANI Charity exists for the following purposes For the promotion of health and wellbeing and for the relief of ill health, isolation, disability and financial hardship of individuals who are currently in service or following service of the Royal Ulster Constabulary, the Royal Ulster Constabulary Reserve or the Police Service Northern Ireland in Northern Ireland {'area of benefit,) who have a debilitating illness or a disability, whether physical or psychological, by any means as the directors shall consider appropriate. Achlevements and performanc• The charity has endured significant change over the period 01 April 2020 up to 31 March 2021, not only due to the Covid restrictions which limited the work ofthe charity. our fund raising and ability to organised members events. Indeed, Twstee meetings had to be held over zoom video conference calling. There was also a change in the main office holders, with a wealth of knowledge being losl following the resignation of five Trustee's, which including the Chairperson and Welfare Officers, Despite this the charity continued to support disabled officers regarding111 Health Retirement Pensions, Injury on Duty Awards and Social Security Benefits. This support was not limited to members, but all disabled police officers both serving or retired. By helping those who contacted us, we hoped.to increase our membership, whilst still supporting these individuals and the poli family. Covid restrictions prevent us from carying out home visits to members, but we attempted as best as possible to provide them with signposting to allow members to avail of services currently available elsewhere within the Police family or offer them what assistance we could, whilst complying with the Covid legislation. This period also brought legal turbulence, following the recent Judgement against the Charity Commission of Northern Ireland {CCNI). On 19 February 2020, the Court of Appeal delivered its judgment in the case of McKee & Others v Charity Commission for Northern Ireland, upholding a legal challenge to the delegation of decision-making powers by the Commission to members of staff. Following this ruling, the Trustees were written to by members making them aware of the judgement and the potential legal ramification for the current board, with the mention of possible legal action should we fall to act. The McKee judgement caused much upset and worry to some Trustees, and resulted in legal expenditure being incurred to consult the charity's, appointed solicitors to obtain legal advice and expertise on these matters.
Disabled Police Officers Association of Northern Ireland Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (continued) Year ended 31 March 2021 Financial review As will be seen in both this and next years accounts. this legal action has had a significant impact upon the charity's financial stability and bank balances. Happily, this legal matter is now fully settled, and the charity can move forward in securing its financial position following this large expenditure and work towards a secure futu. The membèrship period was temporarily extended to 18 months in 202012021, moving the membership year from January 2020 to December 2020, to January 2020 to March 2021. This decision was taken by Trustees to align the membership year with the Charilies financial year. Annual membership will, in future, run from April to March. During this period there were 156 members, resulting in the recognition of £3,758 of membership income. Additional income was received from Payroll Giving of £10,538 {£11,051, 2020). The Office move to Newforge Country Club secured the charity's future, the savings to date have more than covering Ihe inilial costs of Ihe renovations required to make the office disabled friendly and accessible. A huge thank you is owed to the RUCAA for their generosity and support towards us. It's hoped that fund raising activities can recommence during the next financial period given the relaxation of the Covid restrictions and the social support given by the DPOANI. . Small company provislons This report has been prepared in accordance with the provisions applicable to cornpanies entitled to the small companies exemption. The trustees, annual report was approved on 31 st January 2022 and signed on behalf of the board of trustees by.. Mcmanus Trustee McAlister Trustee
Disabled Police Officers Association of Northern Ireland Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (contlnued) Year ended 31 March 2021 Financial review As will be seen in both this and next yearfs accounts, this legal action has had a significant impact upon the charity's financial stability and bank balances. Happily, this legal matter is now fully settled, and the charity can move forward in securing its financial position following this large expenditure and work towards a secure future. The membership period was temporarily extended to 18 months in 202012021. moving the membership year from January 2020 to Dember 2020, to January 2020 to March 2021. This decision was tsken by Trustees to align the membership year with the Charities financial year. Annual membership will, in future, run from April to March. During this period there were 156 members, resulting in the recognition of £3,758 of membership income. Additional income was received from Payroll Giving of £10,538 (£11,051, 2020) The Office move to Newforge Country Club secured the charity's future. the savings to date have more than covering the initial costs of the renovations required to make the office disabled fn'endly and accessible. A huge thank you is owed to the RUCA4 for their generosity and support towards us. It's hoped that fund raising activities can recommence during the next financial period given the relaxation of the Covid restrictions and the social support given by the DPOANI. Small company provisions This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption. The trustees, annual report was approved on 31st January 2022 and signed on behalf of the board of twstees by: Mcmanus Trustee McAlister Trustee
Disabled Police Officers Association of Northern Ireland Company Limited by Guarantee Independent Examiner's Report to the Trustees of Disabled Police Officers Association of Northern Ireland Year ended 31 March 2021 I report to the trustees on my examination of the financial statements of Disabled Police Officers Association of Northem Ireland ('the charity.) for the year ended 31 March 2021. Responsibilitfjes and basis of report As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordan with the requirements of Charities Act (Northem Ireland) 2008 (the'2008 Act,) and the Companies Act 2006 ('the 2006 Act'>. You are satisfied that the accounts of Ihe company are not required by charity or company law to be audited and have chosen instead to have an independent examination. Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of my examination of the charity's financial statements as carried out under section 65 of the 2008 Act, In carrying out my examination I have followed the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the 2008 Act. Independent examinerfs statement I have completed my examination. I confirm that no matters have come to ry attention in connection wilh my examination giving me cause to believe that In any material respect.. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or the financia5 statements do not accord with those records,. or the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and faiv view which is not a matter considered as part of an independent examination; or the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached. Louise Gorman ACMA Independent Examiner 17 Willowbank Drive Belfast BT6 OLN
Disabled Police Officers Association of Northern Ireland Company Limited by Guarantee ststement of Financial Activities (Including income and expenditure account) Year ended 31 March 2021 2021 Unrestricted funds Total funds 2020 Total funds Noto Income and endowments Donations and legacies Charitable activities Other trading activities Investment income 11.166 3,758 11,166 3.758 12,137 3,633 108 21 52 52 Total Income 14,976 14,976 15,899 Expenditure Expenditure on raising funds.. Costs of other trading activities Expenditure on charitable activities Total expenditure 228 13,568 228 13,568 28 17,486 17,514 9,10 13,796 13,796 Net IncOm•l{exnd•tre) and net movement in funds 1,180 1,180 (1,615) Reconciliation of funds Total funds brought forward Total funds carried forward 64,576 64,576 66,191 65,756 65,756 64,576 The statement of financial aclivitles includes all gain5 and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages 8 to 13 form part of these financial statements.
Disabled Police Officers Association of Northern Ireland Company Limited by Guarantee ststement of Financial Position 31 March 2021 2021 2020 Note Fixed assets Tangible fixed assets Investments 15 19 5,576 32,635 38,211 6,309 33,216 39,525 Current assets Stocks Debtors Cash at bank and in hand 2,292 490 25,953 2.520 845 24,264 16 28,735 27,629 27,629 67,154 Net current assets 28,735 66,946 Total assets le88 current liabilities Creditors: amounts falling due after more than one year Net assets 20 1,190 2,578 65,756 64,576 Funds of the charlty Unrestricted funds 65,756 64,576 64,576 Total charity funds 18 65.756 For the year ending 31 March 2021 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors. responsibilikn'es.. The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476., The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparalion of financial statements. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies, regime. The statement of financial position continues on the following page. The notes on pages 8 to 13 forni part of these financial statements.
Disabled Police Officers Association of Northern Ireland Company Limited by Guarantee ststement of Financial Position (¢ontlnuedJ 31 March 2021 These financial statements were approved by the board of trustees and authorised for issue on 31 st January 2022. and are signed on behalf of the board by.. J. fiL' 4~ Mcmanus Trustee McAlister Trustee The nots8 on pages 8 to 13 forni part of these flnancial statements.
Disabled Police Officers Association of Northern Ireland Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2021 General information The charity is a public benefit entity and a private company limited by guarantee, registered in Northern Ireland. The address of the registered offi is 18b Newforge Lane, Belfast, B T9 5NW. Statement of compliance These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in Ihe UK and the Republic of Ireland., the 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) (Charities SORP (FRS 102)) and the Companies Act 2006. Accountlng pollcles Basis of preparation The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial staternents are prepared in sterling, which is the functional currency of the entity. Going concern There are no material UnrtaIntieS about the charity's ability to continue. Judgements and key sources of estimation uncertainty The preparation of the financial statements requires management to make judgements. eslimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the Circumstances. I
Disabled Police Officers Association of Northern Ireland Company Limited by Guarantee Notes to the Financial Statements (continuedj Year ended 31 March 2021 Accounting pollcies (contlnued) Incoming resources All incoming resources are included in the statement of financial activities when entitlement has passed to the charity., it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income.. income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and Its amount can be measured reliably. legacy income is recognised when receipt is probable and entitlement is established. income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and ServIS are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. income from contracts for the supply of services is recognised with the delivery of the contracted serlice. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. Re$ources expgnded Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and Is classified under headings ofthe statement of financial activities to which it relates: expenditure on raising funds indudes the costs of all fundraising activities, events, non- chariiable trading activities, and the sale of donated goods. expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity- Shared costs are apportioned beeen the activities they contribute to on a reasonable, justifiable and consistent basis. Tangible assets Tangible assets are initially recorded at cost, and subsequently slated at cost less any accumulated depreciation and impaiment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depciall0n and subsequent accumulated impairment losses.
Disabled Police Officers Association of Northern Ireland Company Limited by Guarantee Notes to the Financial Statements (¢ontlnued) Year:ended 31 March 2021 Accounting policies (continued) Tanglble assets (contlnu•dJ An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities. Depreciation Depreciation is calculated so as to write off the cost orvaluation of an asset, less its residual value, over the useful economic life of that asset as follows.. Computer Equipment Equipment 330A straight line 20¥0 Straight line Llmlted by guarantee The liability of each member is limited to £1, being the amount that every member of the Charity Undertakes to contribute to the assets of the Charity, in the event of the. same being wound up while he or she or it is a member, or within one year after he or she or it ceases to be a member, for payment of the debls and liabilities of the Charity contracted before he or she or it ceases to be a member, and of the costs, charges and expenses of winding up, and for the adjustment of the rights of the ntributOrieS among themselves. Donations and legacie8 Unrestricted Total Funds Unrestricted Total Funds Funds 2021 Funds 2020 Donations Miscellaneous Donations Payroll giving 628 10,538 628 10,538 2,547 11,051 2,547 11,051 Grants Grants receivable (1,4611 12,137 {1,4611 12,137 11,166 11,166 Charltable actlvltles Unrestricted Total Funds Unrestricted Total Funds Funds 2021 Funds 2020 Membership Fees Income from Events 3,758 3,758 958 2,675 958 2.675 3,758 3,758 3,633 3,633 10
Disabled Police Officers Association of Northern Ireland Company Limited by Guarantee Notes to the Financial Statements (continuedj Year ended 31 March 2021 Other trading actlvlties Unrestricted Total Funds Unrestricted Total Funds Funds 2021 Funds 2020 Memorabilia Sales 108 108 Costs of other trading aetivltles Unrestricted Total Funds Unrestricted Total Funds Funds 2021 Funds 2020 Memorabilia Costs 228 228 28 28 Expenditurn on charltable aciivities by fund type Unrestricted Total Fund8 unstrICted Totsl Funds Funds 2021 Funds 2020 Member Event Costs Support costs 6.016 7,552 6,016 7,552 4,769 12,717 17,486 4,769 12,717 13,568 13,568 17,486 10. Expenditure on charitable activities by activity type Activilies undertaken directly Support costs Total funds 2021 Total fund 2020 Support Costs Member Event Costs 7,552 7,552 6,016 13,568 12,717 4,769 17,486 6,016 6,016 7,552 11. Analysis of support costs Total 2021 Total 2020 Prernises 4,168 12. Net Incomel(expenditure) Net incomel(expendrture) is stated after chargingl(crediting): 2021 2020 Depreciation of tangible fixed assets 733 732 11
Disabled Police Officers Association of Northern Ireland Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2021 13. Independent examination fees 2021 2020 Fees payable to the independent examiner for: Independent examination of the financial statements 1,080 1,080 14. Trustee remuneration and expenses No remuneration or other benefits from employment with the charity or a related entity were received by the trustees One or more trustees has claimed expenses or had their expenses met by the charity. There were 4 Trustees reimbursed for mileage to the amount of £831.15. these Trustees were: Anne McAnirn £225.00 500 miles James Millward £21.60 48 miles Laurence Smyth £238.50 529 miles Lindsay Boal £346.50 770 miles 15. Tangible fixed assets Fixtures and fittings Equipment Total Cost At l April 2020 and 31 March 2021 Depreclatlon Al 1 April 2020 Charge for the year At 31 March 2021 6,930 4,473 11,403 691 693 4,403 40 5.094 733 1,384 4,443 5,827 Carrying amount At 31 Pdlarch 2021 5,546 6,239 30 5,576 At 31 March 2020 70 6,309 16. Debtors 2021 2020 Prepayments and accrued income 490 845 12
Disabled Police Officers Association of Northern Ireland Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2021 17. Deferred income 2021 2020 Amount deferred in year 110 1,208 18. Anatysls of charitable funds Unrestricted funds At 1 April 2020 At Income Expenditure 31 March 2021 General funds 64,576 14,976 (13.796) (13.796) 65,756 64,576 14,976 65,756 At 1 April 2019 At Income Expenditure 31 March 2020 General funds 66,191 15,899 (17,514) (17,514) 64,576 66,191 15,899 64,576 13