Company Registration Number: N1645713 Charity Number: 106672 The Police Historical Society (N.1.) {Incorporating the RUG GC Historical Society) IA company Ilmlted by guarantèè, not having a share capital) Annual Report and Unaudited Financial Statements for the financial year ended 31 May 2024 Mccleary & Company Ltd Chartered Accountants Garvey Studios 14 Longstone Street LISBURN Co Antrim BT28 1TP United Kingdom The Police Historical Society (N.1.) (Incorporating the RUG GC Historical Society) IA company Ilmlted by guarantee. not having a share capital) CONTENTS Page Trustees, and Other Information Trustees, Annual Report Statement of Trustees, Responsibilities Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 9-10 The Police Historical Society (N.1.) (Incorporating the RUG GC Historical Society) IA Company limited by guarantèè, not having a Share capital) TRUSTEES, AND OTHER INFORMATION Trustees Dr Lavinia Boyce Mr George Clarke MrThomas Fulton Mr Frederick Hall Mr David Orr (Resigned 16 October 20231 Mr Geoffrey Ward Mr Robert James Black Mr Ronald Galwey Mrs Frances Morrow Mr Gavin Boyd Mr Philip Robinson Company Secretsry Mr Hugh Forrester Charity Number in Northern Ireland 106672 Company Registration Number N1645713 Registered Office PSNI Headquarters 65 Knock Road Befast Co Anlrim BT5 6LE United Kingdom Independent Examiner Mccleary & Company Ltd Chartered Accountanls Garvey Studios 14 Longstone Street LISBURN Co Antrim BT28 1TP United Kingdom Principal Banker$ Danske Bank 520 Upper Newtownards Road Belfast BT4 3HD Solicitors Edwards and Company 28 Hill Street Belfast BT12LA The Police Historical Society (N.1.) (Incorporating the RUG GC Historical Society) IA company limited by guaranto0, not havln9 a share capital) TRUSTEES, ANNUAL REPORT for the financial year ended 31 May 2024 The trustees present their Trustees, Annual Report, combining the Directors, Report and Trustees, Report, and the unaudited financial statements for the financial year ended 31 May 2024. The financial statements are prepared in accordance with the Companies Act 2006, FRS 102 "The Financial Reporting Stsndard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. The Trustees. Report contains the information required to be provided in the Truslees, Annual Report under the Statement of Recommended Practice (SORP) guidelines. The trustees of the charity are also charity trustees for the purpose of charity law and under the charity's constitution are known as members of the board of trustees. In this report the trustees of The Police Historical Society (N.1.) (Incorporating the RUG GC HistOriC81 Society) present a summary of its purpose, governance, activities, achievements and finances for the financial year 31 May 2024. The charily is a registered charity and hence the report and results are presented in a form which complies with the requirements of the Companies Act 2006 and. although not obliged to comply with the Statement of Recommended Practice applicable in the UK and Republic of Ireland FRS 102, the organisalion has implemented its recornmendations where relevant in these financial statements. Structure, Governance and Management Governance The charity is controlled by its governing document , a deed of trust, and constitutes a limited company, limited by guarantee. as defined by the Companies Act 2006 Financial Review The results for the financial year are set out on page 7 and additional notes are provided showing income and expenditure in greater detail. Trustees The trustees who seNed Ihroughoul the financial year. except as noted, were as follows: Dr Lavinia Boyce Mr George Clarke Mr Thomas Fultr)n Mr Frederick H811 Mr David Orr (Resigned 16 October 20231 Mr Geoffrey Ward Mr Robert James Black Mr Ror)ald Galwey Mrs Frances Morrow Mr Gavin Boyd Mr Philip Robinson The secrelary who served during the financial year was- Mr Hugh Forrester Compliance with Se¢tor-Wide Leglslation and Standards The charity engages pro-aclively with legislation, standards and codes which are developed for the sector. The Police Historical Society {N.l.) (Incorporating the RUG GC Historical Society) subscribes to and is compliant with the following= The Companies Act 2006 The Charities SORP IFRS 102) Approved by the Board of Trustees on 23 September 2024 and signed on its behalf by: Mr George Clarke Trustee The Police Historical Society {N.l.) (Incorporating the RUG GC Historical Society) {A company limited by guarantse, not having a share capltall STATEMENT OF TRUSTEES. RESPONSIBILITIES for the financial year ended 31 May 2024 The trustees. who are also directors of The Police Historical Society IN.I.l (Incorporating the RUG GC Historical Society) for Ihe purposes of company law. are responsible for preparing the financial statements in accordance with applicable law and regulations. Company law requires the trustees as the directors to prepare financial statements for each financial year. Under that law the tmstees have elected to prepare Ihe financial statements in accordance with United Kingdom Generally Accepted Accounling Practice (United Kingdom Accounling Standards and applicable lawl including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entiliesl. Under company law the trustees must not approve the financial slatements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing these financial statements. the trustees are required to: select suitable accounting policies and apply them consistently,. make judgements and estimates that are reasonable and prudent., stale whether the financial slatements have been prepared in accordance with the relevant financial reporting framework, identify those standards, and note the effect and the reasons for any material departure from those standards,. and p￿ pare the financial statements on Ihe going concern basis unless it is inappropriate to presume that the charity will conlinue in operation. The trustees confirm that they have complied with the above requirements in preparing the financial statements. The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with. They are also ￿sponSible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and deteclion of fraud and other irregularities. Approved by the Board of Trustees on 23 September 2024 and signed on its behalf by: MrGe Trustee e Clarke The Police Historical Society (N.1.) (Incorporating the RUG GC Historical Society) IA company limited by guarantèe, not having a share capital) INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF THE POLICE HISTORICAL SOCIETY (N.I.) (INCORPORATING THE RUG GC HISTORICAL SOCIETY) I have examined the financial statements of the charrty for the financial year ended 31 May 2024, which comprise the Statement of Financial Activities (incorporating an Income and Expenditure Account), the Balance Sheet and the related notes. This report is made solely lo the charity's members. as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. My work has been undertaken so that I might compile the financial slalements that I have been engaged to compile, report to the Board of Trustees that I have done so, and state those matters that I have agreed lo slate lo them in this report and for no other purpose. To the fullest extenl permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's members, as a body, for my work, or for this report. Respective responsibilities of trustees and examiner The charity's trustees {who are also the directors of the company for the purposes of company lawl are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006. The charity's trustees consider that an audit is not required for this financial year under Chapter 3 of Part 16 of the Companies Act 2006 and that an independent examination is required. 11 is my responsibility to- examine the financial statements under section 65 of the Charilies Act- follow the procedures laid down by the general Directions given by the Charity Commission for Northem Ireland under section 65(9){bl of the Charities Act.. and stale whether particular matters have come to my attention. Basis of independent examiner's report I have examined your charity financial statements as required under section 65 of Ihe 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{9llb) of the Charities Act. An examinalion includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. 11 also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair, view and the report is limited to those matters set out in the statement below. In connection with my examination, no matter has come to my attention which gives me cause to believe that in. any material respect: accounting records were not kept in accordance wilh sectson 386 of the Companies Act 2006 the financial statements do not accord with those accounting records the financial statements have not been prepared in accordance with the accounting requirements of section 396 of the Companies Act 2006 and with the melhods and principles of the Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS102) there is further infomiation needed for a proper understanding of the accounts to be reached. John Mccleary FCA MCCLEARY & COMPANY LTD Chartered A¢¢ountsnts Garvey Studios 14 Longslone Street LISBURN Co Anlrim BT28 1TP United Kingdom Date: 23 September 2024 The Police Historical Society (N.1.) (Incorporating the RUG GC Historical Society) IA company Ilmited by guarantee, not having a sharè ¢apltall STATEMENT OF FINANCIAL ACTIVITIES Ilncarporating an Income and Expenditurè Account) for the financial year ended 31 May 2024 Total Funds 2023 Notes Net incomel(expenditure) Transfers between funds Total funds at the end of the year The Statement of Financial Activities includes all gains and losses recognised in the financial year. All income and expenditure relate to continuing activities. The notes on pages 9 to 10 form part of the financial statements The Police Historical Society {N.l.) (Incorporating the RUG GC Historical Society) IA company limited by guarantee, not having a shara capltsll Company Number.. N1645713 BALANCE SHEET as at 31 May 2024 2024 2023 Notes Funds Total funds These financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006. For the fin8ncial year ended 31 May 2024 the charity was entitled to exemption from audit under section 480 of the Companies Act 2006- and no notice has been deposited under section 476. The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the slate of affairs of the charity as at the end of the financial year and of ils profit and loss for the financial year in accordance with the requirements of sections 394 2nd 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charity. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies, regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and 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 behalf by MrGe Trustee ge Clarke The notes on pages 9 to 10 form part of the financial statements The Police Historical Society (N.1.) (Incorporating the RUG GC Historical Society) {A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 May 2024 GENERAL INFORMATION The Police Historical Society {N.l.I Ilncorporating the RUG GC Historical Society) is a company limited by guarantee incorporated in Northern Ireland. The registered office ol ihe charity is PSNI Headquarters. 65 Knock Road, Befast. Co Antrim, BT5 6LE. United Kingdom which is also the principal place of business of the charity. The financial statements have been presented in Pound 1£) which is also the funclional currency of the charity. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The following accounting policie5 have been applied consistently in dealing with items which are considered material in relation to the charity's financial statements. Basis of preparatlon The financial statements have been p￿pared on the going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Slandard applicable in the UK and Republic of Ireland FRS 102" applying Section 1A ofthat Standard. As permitted by the Companies Act 2006. the charity has varied Ihe standard formats in that act for the Slatemenl of Financial Activities and the Balance Sheet. Departures from the standard fomials are to comply with the requirements of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of that SORP. statement of compliancè The financial ststemen15 of the charity for the financial year ended 31 December 2017 have been prepared on the going concem basis and in accordance with the Statement of Recommended Practice ISORPI "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102" applying Section 1A of that Standard. Fund accounting The following are the categories of funds maintained.. Rostricted funds ReslriGted funds represent income received which can only be used for particular purposes. as specified by the donors. Such purposes are wilhin the overall objectives of the charity- Unrestrlcted funds Unrestricted ftlnds consist of General and Designated funds. General funds represent amounts which are expendable at the discretion of the board, in furtherance of the objectives of the charity. Designated funds comprise unrestricted funds that the board has, at its discretion. sel aside for particular purposes. These designations have an administrative purpose only. and do not legally restrict Ihe board's discretion to apply the fijnd. Income Income is recognised by inclusion in the Statement of Financial Activities only when th8 charity is legally entitled to the income. performance conditions attached to the ilem{s) of income have been mel, the amounts involved can be measured with sufficient reliability and it is probable that the income will be received by the harity. Incomo from charitable activities Income from charitable activilies include income eamed from the supply of services under contraclual arrangements and from performance related grants which have conditions that specify the provision of particul8r seNices to be provided by the charity. Income from government and other co-funders is recognised when the charity is legally entitled to the income because it is fulfilling the conditions contained in the related funding agreements. Where a grant is received in advance, its recognition is deferred and included in creditors. Where entitlement occurs before income is received, it is accrued in debtors. Grants from governments and other co-funders typically include one of the following types of conditions: Performance based conditions: whereby the charity is contractually entitled to funding only to the extent that conlinued The Police Historical Society (N.1.) (Incorporating the RUG GC Historical Society) (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS for Ihe financial year ended 31 May 2024 the core objectives of the grant agreement are achieved. Whère the charity is meeting the core objectives of a grdnl agreement, it recognises the related expenditure, lo the extent that it is reimbursable by the donor, as income. •Time based conditions: whereby the charity is contractualty entitled to funding on the Condition thal il is ulilised in a particular period. In these cases the charity recognises the income to the extent it is ulilised within the period specified in the agreement. In the absence of such conditions, assuming that receipt is probable and the amount can be reliably measured, grant income is recognised on¢e Ihe charity is notified of entitlement. Grants received towards capital expenditure are credited to the Statement of Financial Activities when received or receivable, whichever is earlier. Expendllure Expenditure is analysed between costs of charitable activities and raising funds. The costs of each activity are separately accumulated and disclosed. and analysed according to their major components. Expenditure is recognised when a legal or constructive obligation exists as a resull of a past event, a transfer of economic benefits is required in setdement and the amount of the obligation can be reliably measured. Support cosls are those functions that assist the work of the charity but cannot be attributed to one activity- Such costs are allocated to activities in proportion to staff time spent or other suitable measure for each activity. Taxation and deferred tsxalion No current or deferred taxation arises as the charity has been granted charitable exemption. Irrecoverable valued added tax is expensed as incurred. STATUS The charity is a company limited by guarantee not having a share capital. The liability of the members is limited. Every member of the company undertakes to contribute to the assets of the company in the event of its being wound up while they are members, or within one financial year thereafter, for the payment of the debts and liabilities of the company conlracted before they ceased to be members, and the cosls, charges and expenses of winding up, and ft)r the adjustment of the rights of the contributors among themselves, such amount as may be required. not exceeding £ 1. POST-BALANCE SHEET EVENTS There have been no significant events affeding the Charity since the financial year-end. 10