Company reglstratlon number N1043461 (Northern Ireland) DISABLED POLICE OFFICERS ASSOCIATION OF NORTHERN IRELAND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 DISABLED POLICE OFFICERS ASSOCIATION OF NORTHERN IRELAND CONTENTS Page Charity reference and administratlve details Directors, report Independent audilor'5 report Statemenl of financial activities Ilncorporating the Income and Expendlture Account) Balance sheet 10 Notes to the financial statements DISABLED POLICE OFFICERS ASSOCIATION OF NORTHERN IRELAND COMPANY INFORMATION Dlrector5 George Evans James Gale Ross Hussey Gordon Knowles Thomas McAllster Marie Mccue Edwina Mcmanus Company number N1043461 Charlty number NIC104971 Reglstered officè 18b Newlorge Lane Belfast Northern Ireland BT9 SNW Audltor Johnston Kennedy DFK Registered Auditors 10 Pilots IAew Heron Road Belfast BT3 9LE Bankers Danske Bank PO Box 183 Donegall Square West Belfasl BT16JS DISABLED POLICE OFFICERS ASSOCIATION OF NORTHERN IRELAND DIRECTORS, REPORT FOR THE YEAR ENDED 31 MARCH 2023 The directors, who a150 fulfil the role of trustees of the charity, have pleasure in presenting thelr report together with the audited financlal statements for the year ended 31 March 2023. The directors have adopted the provlslons of Ihe Statemenl of Recommended Practice {SORP) ' in preparlng the annual report and financial statemerrts of the charity Dlrectors The directors who held office during the year and up to the date of signature of the financial statements were as follows. George Evans James Gale Ross Hus5ey Gordon Knowles Thomas mC￿lSter Marle Mccu8 Edwina Mcmanus Each year one Ihlrd of the Board must retire at each AGM. Dlractors. Interests None of the directors of the company held a beneficial Interest in the assets of the company. There were no emoluments pald lo dlrectors during the current year. Structurt. govemanca and management Dlsabled Police Officer A550¢iatlon of Northern Ireland is a company Ilmited by guarantee. incorporaled on 13 June 2002, and reglslered wlth The Charity Commlsslon for Northem Ireland on 25 July 2016. It Is governed by its Memorandum and Artlcles ofAssociation. Organlsatlonal structure The Board meet fortnlghtly and rnanage Ihe day lo day runnlng of the company. The finance subcommittee supports the board and consists of the Chair, Treasurer and Secretary. Dlreclor5 are appointed by members Objectlves and actlvltles 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 financlal hardship of individuals who are currently in service oi following servlce with the Royal Ulster Constabulary, trE Royal U1518r Constabulary Reser4e oi the Police Service Northem Ireland in Northern Ireland ('area of benefil,) who have a debilitating illness or a disability, whether physical or psychological. by any means as the directors shaii consider appropriate, henceforth to be ￿ferred to to as Primary Members. DISABLED POLICE OFFICERS ASSOCIATION OF NORTHERN IRELAND DIRECTORS, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Publlc beneflt statement Purposes,. a) To prevent or provide relief from poverty for former police officers who are disabled, by signposting them to privale and public sources of as5i5tance, and in the provision of respile to them and their carers Ihrough the arrangement of financially assisted social engagements and trips. {b) To advance the human rights and equality of fomier police officers who are disabled and thereby the human right5 of the disabled generally In the gathering of evldence of financial hardship caused by either the provlsion or withdrawal of support servlces. and reportlngllobbying on thelr behalf lo approprfate bodies. (c) To provide rellef to disabled former police officer5 and their carers in need by reasons of thelr disability, their age. 111-health, financial hardship or the strain of caring for same, through the provislon of a mutual-support network for members to share experiences, to Captu￿ and share lesson5 leamed In dealing wrth these circumstances. (d> To advance the heafth of dlsabled former pollce officers and Ihelr carers through membership of an association dedicated to listenlng to them and provlding them with a volce and 5UPPOrt. The public benefit from purpose.. {a) Providing financlal assistance, where a genuine need is identlfied Contacting relavant agendes or organlsations. or introducing them, on behalf of our beneficiaries to provide e55entlal good5 or services denied to them by thelr lack of finances. Organlslng one day evenls lo allow our beneficiaries to sodalls8 in an environment which they trust. Also short breaks to provlde respile and a safe environment lo our beneficiawies. (b) Advancing the human dghis and dignity of our members through support and representing them lo Ministers and Agencies on their behalf. {c) Providing an environment where our members can communicate safely and share experiences wlth each other. A place where they can benefit directly from the experlenc8s of others and the availability of ser4ices open to them (d) The enhancement of the health of our members Ihrough social Interaction. better Ilnancial p0511ion and cathartic dialogue and Involvement. Outcomes evidenced by member feedback. statislical records of eventsloutcomes. Ilalson with outside agencles, current waltlng Ilsls, increase In membership. The offering of Ihese services can somellmes lead to psychological Impact on those providers (includlng outside agencles and members) within and outside the Organlsallon, however thls Is heavily outwelghed by the 5ubslantlal gains to the membership. Ongoing care and support available to all providers, whether memberslbaneficiaries or outslde agencies. The Charlty's intended beneficlaries are individuals who have had service in the Pollce, who have a debilitating Illness or a dlsabllity, whether physlcal or psychological, by any means as the directors shall consider appwopriate. henceforth to be refer￿d lo as Primary Members. The Charity's area of respon$ibS1ity is Northern Ireland. Kèy developments Since the last AGM the Board have had a number of plannlng meetings and have organised a increased programme of member evenl5. Rlsk management The directors have a risk management stiategy which comprises.. an six monthly revlew of the risks the company rnay face.. the eslablishmenl of systems and procedures to manage those risks idenlified in the plan: and the implemenlation of proGedures designed to minlmise any potential impact on the company should those risks materialise Achlevements and perfomiance During the year the Board held 5 events during the year, includlng the Christmas lunch at Seagoe Hotel, Craigavon. whith was attended by 50 people, the AGM at Newforge Cenlre attended by 50 people and 8 2 night trip to Brown Trout, attended by 28 people. The Board also secured funding from the Queens Platinum Jubilee Fund, via the Northern Ireland Police Fund, which was used for the Edinburgh trip that took place in June 2022. DISABLED POLICE OFFICERS ASSOCIATION OF NORTHERN IRELAND DIRECTORS, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Flnanclal revlew The results are sel out on pages 9 to 17. Income during the year amounted lo £33,021 compared with the Pfior year of £15,146. After expenditure of £34.917 the charity Incurred a net deficit for the year of £2,881 (2022.. net deficit of £14.005). An amount of £2,803 w8S transferred to restricted funds to cover the restricted deficit In the year. During the current year the charlty had 80 members (2022.. 88 members). Reserves level The reserves of the company at 31 March 2023 amounted lo £48,870. Of those resepies £4,160 were designated towards capital expenditure. The uncommitted reserves available for current activities are £44,710. This level of reseNes is in accordance with our policy to maintain general reseNes in excess of twenty four months normal operating Costs. Our policy is therefore to maintain our general reserve5 Within the ideal levels by means of annual operatlng Sufpluses and deficits. Plans for future parlods During the next year the Board Intend to deliver a programme of activities to Include a range members, information events to present on areas of Interest. The Board have obtained funding in order for activities. Reference and admlnl$tratlve d•talls The organlsations, details are as disclosed on the company information page. Dlrectors. responslbllltles The diractors are responsible for preparlng the annual report and the financial stslements in acccrdance with applicable law and regulatlons. Company law requlres the directors to prepare financial statemen15 for each financial year, Under that law the directors elected to prepare the financial statements In accordance with United Kingdom Generally Accepled Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless Ihey are satisfied thal Ihey give a true and fair view of Ihe slate of affairs of the company and of the incoming resource5 or appllcalion of resources of the company for Ihat period. In preparing these financial statements the directors are required to.. select suitable accounting policies and then apply them con515tenlly', make judgement5 and accountlng estimates that are reasonable and prudent., prepare the financial statemen15 on the going concern basis unless it is inappropriate to presume that the company will conts'nue in business. The directors are responsible for keeping adequate accounting records that ar8 sufficient to show and explain the company's transactions and disclose with reasonable accuracy al any time the financial posikn'on of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguardlng the assets of the company and hence for laking reasonable 5lep$ for the prevention and detection of fraud and other irregularities. DISABLED POLICE OFFICERS ASSOCIATION OF NORTHERN IRELAND DIRECTORS. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Statement of dlsclosure to the audltor We, th8 directors of the company who held office at that date of approval of these financial Statements, as set out above, each confirm so far as we are aware. that Ther8 is no relevant audit information of which the company's auditors are unaware; and We have taken all the steps that we ought to have taken as directors in order lo make ourselves aware of any relevant audil informatlon and to establish that the company's auditors are aware of thal information. Polltlcal and charltable donatlons During the year the company made no polltld81 or char118ble donatlons. Audltors The audltors, John51on Kennedy DFK, are deemed to be re-appolnted under Section 487 {2) of the Companles Act 2006. Speclal provlslons relatlng to small companle8 This report has been prepared in accordanGe with the provisions Df Part 15 of the Companies Act 2006 relatlng to small companieg. al of the board Ross Hussey Dlrector DISABLED POLICE OFFICERS ASSOCIATION OF NORTHERN IRELAND INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF DISABLED POLICE OFFICERS ASSOCIATION OF NORTHERN IRELAND Oplnlon We have audited the financial ststements of Disabled Police Officeis Assoclatlon of Northern Ireland (the '¢ompany') for the year ended 31 March 2023 which comprise ihe statement of financial activities. the balance sheet , the balance sheet and notes lo the financial statements, including significant accounting policies. The financlal reporting framework that has been applled In thelr preparation is applicable law and Uniled Kingdom Accounting Standards. including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic ol Irpland Net current a88ets 20,695 11,898 Net assets 48.870 51,751 Income fund8 Unrestricted funds 14 48,870 51.751 Total chartty funds 48,870 51,T51 Dlrector5' Statement In respect of the flnanclal statement5 These financial statements have been prepared and delivered in accordance with the provisions applicabl• ILI companies subject lo the small companies regime. The financial stalements were approved by Ihe board of dlrectols and author15ed for i55ue on ares ed n ils behalf by. Ross Hussey Dlrector Edwlna Mcmanus Dlrector Company Reglstratlon No. N1043461 Charlty Reglstratlon No, NIC 101476 The notes on pages 11 to 17 form part ofthese financlal statements 10- DISABLED POLICE OFFICERS ASSOCIATION OF NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Accountlng pollcles Charlty Informatlon Disabled Police Officers Association of Northem Ireland 15 a prfvate company limited by guarantee incorporated in Northem Ireland. The registered office Is 18b N￿orge Lane. Belfast, Northern Ireland. BT9 SNW. The nature of the charitys operations and principal aclivi1Ses are given in the directors. report on page 3 of these financial statements, 1.1 Accountlng convantlon The charity conslitutes a publlc benefit entity as defined by FRS 102. The flnancial slatemenls have been prepared Sn accordance with Accountlng and Reporting by Charitlas.. Statement of Recommended Pradlce appllcable to charities preparing their accaunls in accordance with the Financlal Reporting Standard applicable In the UK and Republic of Iralancl (FRS 102) {s8cond edition - Oclober 2019), the Flnancial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act (Northem Ireland) 2008, the Companies Aci 2006 and UK Generally Accepted Practice as It applies from 1 January 2019. The financial statement$ are prepared in sterfing, whlch Is the functlonal currency of the company. Monelary amounts in thesa financial stalements are rounded lo the nearest £. The financial statements have been prepared under the historical cost convention modlfied by reporting listed investments held at market value. The slgnlflcant accounllng policle5 applied in the preparation of these financial statements 8r8 sel out below. These pollcles have been consistently applied to all years presented unless othe￿iSe stated. 1.2 Incom• and expendlture Income 15 remgnlsed when the is legally enlilled to it after any performance conditions have been met, the amounts can be measured rellably, and it 15 probable that income will be received. All expenditure is accounted for on an accruals basls and ha5 been classified under headings that aggregate all costs related lo the category. The majority of costs are directly attributable to charitable activi118s. Where cost5 cannot be directly allributed to partlcular h8adings they have been allocated to charitable activitles on bas15 consistent with use of the re50urce5. Staff costs and overhead expanses are allocated to actlvities on the basis af staff time spent on those acts'vities. Support costs are those functions that asslsl the work of the charity but do not directly represent charltable aclivlties. Support costs Include back office costs, finance, human resource5, payr¢ll and governance costs which support the charity'5 actwltles. These costs have been allocaled against Ihe expenditure on charitable activities. 1.3 Fund Accountlng The charity has different types ol funds for vthich it is responsible, and whlch require separate dlsdosure. These are as follows.. (al Restricled fund5 - Funding recelved whlch can only be used for a specific purpose a5 detemiined by the funder. Such purposes are within the overall aims of the organlsation and are set out in the notes to the financial statements. (b) Unrestricted fltnds - Funds which awe expendable at the discretion of the directors in the furtherance of the objective5 of the charity. In addition the funds may be held in order to finance capital inve5lment and working ¢apltal. 1.4 Tanglble fixed assets Tangible fixed assets are Inilially measured at Cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. 11 DISABLED POLICE OFFICERS ASSOCIATION OF NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Accountlng pollcles (Contlnued) Depreciation is recognised so as to write off the cost or valuation of assets less their residual value5 over thelr useful lives on the following bases= Fixtures and fittlngs oirice Equipment 10% Slralght Iln8 20% Slraight line The gain or1055 arising on the dlsposal of an asset is deterniined as the difference beiween the sale proc88ds and the carrying value of the asset. and is credited or charged to sutplus Of deficit. 1.6 Stocks Stocks are slated at the lower of cost and esllmated s811ing pric£ le55 costs to complete and Sell. Cost comprises direct rnaterials and, where applicable, direcl labour costs and those overhead$ that have been Incurred in bringing the stocks to their presenl location and condition, 1.6 Cash and cash equlvalents Cash and cash equivalents are basic financlal assets and include cash in hand, d8POSits held al call wllh banks. other short-lerm liquid investmen15 With orlglnal maturities of three monlhs or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current Ilabilities. 1.7 Flnanclal Instruments The charity has elected lo apply the provlslons of Section 11 'Baslc FinanclaS Instruments. and Sectlon 12 'other Flnanclal Instruments15sues' of FRS 102 to all of its financial instruments, Financial inslrumenls ale recognised in the charity's balance sheet when the charity becom85 party lo the conlraclual provisions of the instrument, Financial assets and liabilllles are offset. with the nel amounts presented in the financial statements, when there is a legally enforceable right to Set Off the fecognised amounts and there is an intention to settle on a net basis or to realSse the asset and s8tt1e Ihe liabilily slmultaneously. Baslc flnanclal assets Basic financial assets, vthich include debtors and cash and bank balance5, are initially measured at transaction price including transaction Costs and are subsequently carried at amortised cost using the effectlve interest method unless the arrangement constitutes a financing transaction, where the transaclion is measured al the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortlsed. Classlflcatlon of financial liabilitles Financial liabilities and equlty instruments are classified according to the substance of the contractual arrangements enlered into. An equlty instnjment Is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities. 12. DISABLED POLICE OFFICERS ASSOCIATION OF NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Accountlng pollcles (Contlnued) 8aslc Ilnanclal Ilabllltles Basic financial liabilities, Including creditors. bank loans, loans from fellow group companies and preference shares that are classified a5 debt, are initially recognlsed at transaction price unless the arrangement constitutes a financing transaction. where the debt instrument is measured at the presenl value of the future payments discounted at a market rate of inlere5t. Flnancial liabilities dasslfied as payable within Dn8 year are not amortlsed. Debt instruments are subsequently carried at amortised cost, using the effective interest rate Method. Trade cr@ditor5 are obligatlons to pay for goody or services that have been acquired in the ordinary course ol bu$iness from suppliers. Amounts payable are cla55ified as current liabilities if payment is due within one year or les5, If not, they are presented as non-current liabilities. Trade creditors are ieco9nised initially al transaction pfice and subsequently measured al amortiS8d c05t using the effective interesl melhod. 1.8 Taxatlon The company Is exempt fmm corporation tax, It belng a company not carrying on a business for the purposes of making a profit. 1.9 Lease$ Rentals payable under operating leases. including any lease Incentives received, are charged lo profit or1055 on a straight line basls over the term of the ielevant lease except where another more systematic basis Is mora representalive of the time pattern in whiGh economlc benefils from tho leases asset are consumed. 1.10 Governmont grants Governmenl grants are fecognlsed at the fair value of the assel received or raceivable when there Is reasonable assurance that the grant condillons will be met and the grants will be received. A grant that speclfies performance condltlons is recognised In Income when the performance conditlons are met. Ilthere a grant does not specify performance conditions it is recognlsed in income when the proceeds are recelved or receivable, A giant received before the recognition criteria are satisfied is recognlsed as a liability. Employees The average monthly number of persons {induding directois) employed by the company during the year was.. 2023 Number 2022 Number Total 13- DISABLED POLICE OFFICERS ASSOCIATION OF NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Donatlon5 and legacles Unrestrlcted funds Total 2023 Total 2022 Donatlons General donations Payroll giving 5,177 7,554 5,177 4,758 7,554 9,249 12,731 12,731 14,007 Charltable actlvltl•s Unrestrlct8d Restrlcted funds funds Totsl 2023 Total 2022 Membership fees Member5 contributions to event3 Northern Ireland Pollce Fund 1,875 1.875 5.533 12.252 5.533 12.252 340 1.875 17,785 19,660 340 Interest recelvable and slmllar Income Unrestrlcted funds Total 2023 Total 2022 Inieresl on bank deposits Income from other fixed asset inve5tmentS 25 605 25 605 15 784 630 630 799 Expendlture on ralslng funds Unrestrlcted funds Total 2023 Total 2022 Costs of memorabilia for resale 167 167 2,192 14- DISABLED POLICE OFFICERS ASSOCIATION OF NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Expendlture on charltable actlvltles by fund type Unrestrlcted fvnds Restrlcted funds Total 2023 Total 2022 Member Welfare gatherings costs Edinburgh trlp Support costs 8,564 12,024 8.564 12,024 14,162 3,883 14,162 10.661 14.162 20.588 34,750 14,324 other expenses Unrestrlcted funds Total 2023 Total 2022 Legal settlement cos1$ 15,000 Legal settlement costs pald In the previous year were agraed as part of the settlement of a claim against the organisatign for the improper removal of a member and company officer. Tanglble fixed assets Flxtures and Offlce fittlngs Equlpment Totsl Cc*St At 1 April 2022 and 31 March 2023 6,930 4.473 11,403 Depreelatlon and Impalrment At 1 April 2022 Depreciation charged in the year 2,077 693 4,473 6,550 693 At 31 March 2023 2,770 4.473 7.243 Carrylng amount At 31 March 2023 4.160 4,160 At 31 March 2022 4,853 4,853 10 Investments 2023 Falr value At 1 April 2022 Disposals Revaluatlons 35.000 {10.000) (9851 Al 31 March 2023 24.015 15- DISABLED POLICE OFFICERS ASSOCIATION OF NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 11 Stock5 2023 2022 Stocks 100 100 12 Debtors 2023 2022 Amounts falllng due wlthln one year". Prepayments 686 13 Credltors: amounts falllng due wlthln one year 2023 2022 Delerred Income Accruals 2,840 3,472 11,875 1,500 6,312 13.375 14 Analysls of change5 In net funds Incomlng Rasources Other galnsl TranslerJ At 31 March resources expended Ilossesl 2023 2022 Unrestrlcted funds: General funds 51.751 15.238 (14,3291 (985) (2,803) 48,870 Restrlcted funds: Restricted funds 17,785 (20,588) 2,803 51.751 33,021 (34,917) (985) 48,870 15 Company status The company Is a company limited by guarantee and does not have share capital. The company 15 not for profit and limited by guarantee, the liability of the members is limlted to £1. 16 Audlt report Informatlon As the income statement has been omitted from Ihe filing copy of the financial statements, the followlng Infonnation in relation to the audit report on the 5taiutory financial statements is provided in acLL)rdance with s444(58} of the Companies Act 2006.. The auditorfs report was unqualified. Statutory Auditor.. Johnston Kennedy DFK 16- DISABLED POLICE OFFICERS ASSOCIATION OF NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 17 Flnanclal comrnltments The company had no financial commitmanls as at 31 March 2023 and at 31 Maich 2022. 18 Non•audlt serylce provlslon In common with many other charilles of our size and nature we use our auditors to assisl with the preparation of the financial statements. 19 Trustees renumeratlon and expenses None of the dlrectors received any remuneratlon during the year, howaver directors were reimbursed a total of £3,448 for expenses they Incurred. The directors who are also members of the organisation are entitled to participate In events and delive benefits from servlces provlded on an equal basis With other members. 20 Control The company is conlrolled by Its director5. The dlrectors are appointed by and are accountable to the member5. 17-