The trustees present their annual report and financial statements for the year ended 30 September 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Foundation's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: 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)" (effective 1 January 2019).
Chairman's Statement
The idea of the charity was borne out of David's own personal experiences as he lay in hospital in Newcastle upon Tyne in July 2010, recovering from the horrendous shotgun injuries he suffered. David and his immediate family were incurring significant personal expenses to cover such matters as hospital parking (around £500 in 3 weeks). There was no immediate financial help or assistance available to the family to help them meet these costs. But as they could afford it they bore the costs themselves, in doing so, almost overlooking the questions "why should they have to pay it it?" "And what if they couldn't pay it?"
As with our first thirteen years, our fourteenth year has been equally fulfilling. The entity David established continues to pass all public and legal tests, an entity that can proudly hold its head high, and will continue to do so. David is no longer with us, but his spirit never dims and continues to live on in the Foundation and all associated with it.
Through this report, which will become a public record, I would like to thank every single person who has donated or helped the Foundation through its thirteen years in existence, no matter how small that may be. Also, to thank Trustees, Patrons and Committee members alike for their magnificent efforts in continuing to develop and deliver David's legacy. In simple terms, to help his emergency services colleagues when they most need it.
The Foundation's objects are the relief of financial hardship amongst ambulance, police or fire service personnel injured in the course of duty (and the families and dependents of such personnel) and at the Trustees' discretion, to those injured in any other circumstance. The policies adopted in furtherance of these objects are based on the Foundation's publicised Grants Policy (or criteria); there has been no change in these objects during the year.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Foundation should undertake.
The Foundation operates to a specific and publicised Grants Policy (or criteria). This is available on the website www.bluelampfoundation.org.
In summary, the headline criteria stipulates that applicants must
* be an employee of one of the UK's emergency services.
* have been injured whilst on duty
* make an application within 6 months of the incident (in most circumstances)
Upon receipt grant applications are processed through the website or via email and submitted to all Trustees for consideration. Results and decisions made by the Trustees are consolidated by the Chairman, who confirms criteria are met and expenditure can be justified/evidenced by receipts and/or other documentation. The Trustee's decision is then communicated by the Foundation's Chairman to the grant applicant. If successful, the applicant (or a relevant 3rd party) receives a cheque/bank transfer in settlement drawn on the Foundation's bank account.
Fundraising Events & Income Generation:
In the period covered in this report numerous fundraising events were held or participated in, from major national events through to small local events.
These include (as examples):
- General donations including from; Christopher Morrison via CAF (£520) and The Aristocrat in Aylesbury (£106)
- Legacy received from the Estate of Susan Holme Palmer (£21,820) and donations in lieu of flowers at the funeral of Anthony Friedrichs-Braun (£500)
- Donations received from other organisations including, The Aviation and Combined Services Masonic Lodge (£150), Fleetwood Police Office (£75) and The Joseph Strong Frazer Trust (£2,500)
- Sponsored Charity events such as individual events and corporate sponsorship initiatives - Portugal 2024 golf trip via Chairman Peter Sweeney (£750) and the annual Northumberland Referee’s Association golf event (£1,200)
- And just as important, simple, but powerful, gestures such as the regular £10 Postal Orders sent in over the past 14 years from our friend Terence (£2,510 and counting)
Overall, £32,191 of income was generated through donations from all of the above events and many, many others and from commercial activities operated by and on behalf of the Foundation (for example the on-line shop). To each and every person who has contributed towards the income and donations the Trustees extend a very big thank you.
Grants paid to individuals:
In the period covered by the report, 33 applications for Grants were managed. This included 7 applications that were carried over from the previous year(s).
The applications from the 33 individuals that were supported in the year resulted in grants totalling £24,192 being approved by the Foundation's Trustees.
All of the grants paid to individuals (or directly to 3rd parties) involved the reimbursement of personal and/or family member expenses incurred as a direct consequence of injuries received whilst on duty; either in the immediate aftermath of the related incidents resulting in the injuries; or as part of a longer term rehabilitation programme through a 3rd party provider (e.g. Police Treatment Centres or Private Health Care professionals); or as a contribution to funeral expenses in relevant cases.
Website:
The Foundation hosts a modern and dynamic website (www.bluelampfoundation.org). The overall management of the website facility is overseen by the Trustees with the day to day administration falling to Sharron Ashurst our PR and Media Director.
The website provides worldwide access to the following (list is not exhaustive)
* On line grant application process
* Safe and secure purchasing of merchandise through on line shop facility
* Policy and guidance documentation
* Who we are? - details of Trustees and Patrons
* Media centre providing press releases, news updates and links to relevant social media networking sites
* Information on how to get involved with the Charity from being a volunteer, or a fund raiser, or an event organiser, through to being a dedicated emergency services 'Champion' for the Foundation.
The Trustees have considered the requirement for an Investment Policy and concluded that Foundation funds should be retained in a minimal risk, albeit at a low return, account with a major High Street Bank (currently Nat West Bank).
The results for the financial period are set out in the Statement of Financial Activities.
Overall, the Foundation received income totalling £32,191 (2023 £117,240) with expenditure on charitable activities (grants made, support and governance costs) of £29,710 (2023 £16,173), resulting in an excess of income over expenditure for the year ended 30 September 2024 of £2,481 (2023 excess of income over expenditure of £101,067).
Reserves policy
The Trustees have agreed that reserves ought to be maintained at the level sufficient to support the running costs of the charity for a two year period.
Risk Management
The Trustees have a risk management strategy which comprises:
* a regular review of the risks that the Foundation faces;
* an established system of procedures to mitigate those risks identified; and
* the implementation of procedures designed to minimise any potential impact.
The Trustees have identified the major risks to which they believe the Foundation is exposed
* the proper and accountable management of events and initiatives and of their financing and full receipt and settlement of monies raised
* managing and controlling fundraising initiatives being undertaken by 3rd parties on behalf of the Foundation
* fraud or misappropriation of the Foundation's assets, including false representation by 3rd parties not directly connected with the Foundation
* failure to deliver commitments (settling successful grant applications)
* sudden sickness or death of key staff
* False and malicious publicity by 3rd parties resulting in a downturn of donations and fundraising opportunities
The following steps have been/will be taken:
* Putting in place resources and discrete management/ownership of key functions and tasks within the Foundation including to work with 3rd parties and fundraising stakeholders
* Development and operation of financial and administrative procedures, including dual cheque signatories, approvals and maintenance of stock inventories and fund raising collateral
* Appointment of a professional PR resource to manage media and publicity
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At the AGM in 2025, the Trustees will be reviewing the progress and achievements in the past year and look at how best to build on these. Specific areas to be considered will be:
* Considering further joint ventures with established emergency services welfare organisations, including, but not exclusively, the Police Treatment Centres at Harrogate and Auchterarder, the Fire Fighters Charity and the Ambulance Staff Charity. Specifically, our aim will be to build on the opportunities developed over the past 14 years with the aforementioned organisations, to quickly identify and effectively provide assistance and/or support to individual (or groups of) emergency services personnel and their families in appropriate circumstances.
* Continuing to build on the network of Champions across the emergency services family to further market and deliver what the Foundation can do to support their colleagues injured on duty
* Continuing to actively participate in the Police Charities UK Partnership by continuing to work closely with Police Federations and other Police Service Charities, across the whole of the United Kingdom to identify potential grant recipients in the Police family as early as possible.
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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.
The trustees, two of which are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up. As set out in the governing document, new trustees are presented to the existing board annually at the AGM.
The trustees' report was approved by the Board of Trustees.
I report to the trustees on my examination of the financial statements of PC David Rathband's Blue Lamp Foundation (the Foundation) for the year ended 30 September 2024.
Having satisfied myself that the financial statements of the Foundation 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 Foundation’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the Foundation as required by section 386 of the 2006 Act; or
the financial 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 fair 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 have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
PC David Rathband's Blue Lamp Foundation is a private company limited by guarantee incorporated in England and Wales. The registered office is 4 Bay View East, Newbiggin By The Sea, NE64 6DZ.
The financial statements have been prepared in accordance with the Foundation's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: 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) (effective 1 January 2019)". The Foundation is a Public Benefit Entity as defined by FRS 102.
The Foundation has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the Foundation. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the Foundation has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
All funds held are unrestricted funds which are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Cash donations are recognised on receipt. Other donations are recognised once the Foundation has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the Foundation’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the Foundation is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Raising funds
Trustees' Expenses
Grants to individuals
Other operating leases
Insurance
Postage and Stationery
Sundries
Bank Charges
None of the trustees (or any persons connected with them) received any remuneration during the year, but one of them was reimbursed a total of £449 for travelling and subsistence expenses (2023- one trustee was reimbursed £nil).
The average monthly number of employees (including trustees) during the year was:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
There were no disclosable related party transactions during the year (2023 - none).