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
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*)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 De￿mber 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{ex￿nd•t￿re) 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 Un￿rtaIntieS 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 ServI￿S 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
be￿een 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 dep￿ciall0n 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 un￿strICted 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