Skip to content Quick exit
REPORT CRIME ONLINEEMERGENCY CALL 999
REPORT CRIME ONLINEEMERGENCY CALL 999

The Chief Constable of Hertfordshire Constabulary

Organisational overview and external environment 

Hertfordshire police area covers 634 square miles, 70% of the county is designated as rural, whilst four centres of population, Hemel Hempstead, St Albans, Stevenage and Watford, have between 50,000-100,000 residents.  The standard of living is mostly high, with low unemployment and residents are generally healthy, well-educated and well paid, however there are areas of relative deprivation and social exclusion.  The current estimated population of 1.18m, continues to increase, having already increased by approximately 64,872 (5.8%) since 2011. Some 19.2% of Hertfordshire residents are from ethnic minority groups.

The constabulary maintains a strong local policing focus through ten Community Safety Partnerships aligned to local authority areas. Each has dedicated neighbourhood, local response and crime teams, supported by inter-agency partnerships and centralised specialist support. There is significant collaboration, chiefly through its strategic alliance with Bedfordshire and Cambridgeshire police forces, which provides protective services and a range of other operational and support functions that increase effectiveness and efficiency. The Chief Constable and Police and Crime Commissioner are also working closely with local partner organisations – the Hertfordshire Community NHS Trust, the East of England Ambulance Service, and the Hertfordshire County Council and the Fire and Rescue Service – to achieve greater efficiencies.

Hertfordshire’s 2020/21 Net Revenue budget was £217.341m.  The budgeted workforce for 2020/21 comprised of 2,100 police officers, 223 police community support officers, 1,562 police staff.

Collaboration through working with Bedfordshire Police and Cambridgeshire Constabulary (BCH) continues to play an important part in the delivery of policing services and the generation of future savings.  Full details of Hertfordshire’s financial transactions with Bedfordshire Police and Cambridgeshire Constabulary are set out in note 19 below.

Governance 

The current governance arrangements for policing were introduced by the 2011 Police Reform and Social Responsibility Act.  The act established two corporations sole, the Police and Crime Commissioner who replaced the police authority and the Chief Constable.  The two corporations sole are both schedule 2 bodies under the Local Audit and Accountability Act 2014 and so are both required to publish accounts and are both subject to audit. 

The relationship between the two corporations sole is reflected in accounting terms by the existence of a group relationship.  Group relationships require the completion of a consolidated group Statement of Accounts in addition to those for the individual entities.  This document is the Statement of Accounts for the Group and the Police and Crime Commissioner for Hertfordshire (PCC).  A statement of accounts for the Chief Constable of Hertfordshire is published as a separate document.  Note 4 - Critical Judgements in Applying Accounting Policies, sets-out the allocation of expenses, income and balances between the two corporations sole. 

Further detail on governance arrangements is contained within the Annual Governance Statement (updated AGS to follow).

Operational model 

The role of the PCC 

The PCC has a statutory duty and electoral mandate to ensure an efficient and effective police service and to hold the Chief Constable to account on behalf of the public.  The PCC is the recipient of funding relating to policing and crime reduction, including government grant, council tax precept and other sources of income.  How this money is allocated is a matter for the PCC in consultation with the Chief Constable, or in accordance with any grant terms.

The PCC is responsible for setting the Police and Crime Plan and budget, monitoring financial outcomes and the approval of medium-term financial plans in consultation with the Chief Constable. The PCC is responsible for approving the overall framework of accountability and control, and monitoring compliance which includes the Police and Crime Plan, the Medium-Term Financial Strategy, the Annual Revenue Budget, the Capital Programme, Financial Regulations, the Treasury Management Strategy, the Estate Strategy and Asset Management plans, the Risk Management Strategy and the Governance policies. 

In 2019, following public consultation, the PCC published a refreshed Police and Crime Plan entitled ‘Everybody’s Business:  The Community Safety and Criminal Justice Plan 2019-2024’.  The plan is structured around the four key themes: 

  • Building on Success
  • Putting victims at the centre
  • Public Focus
  • Business Sense 

The role of the Chief Constable 

The Chief Constable is responsible for maintaining the Queen’s Peace and has direction and control over the Constabulary’s officers and staff. The Chief Constable holds office under the Crown, but is appointed by the PCC.  The Chief Constable is accountable to the law for the exercise of police powers and to the PCC for the delivery of efficient and effective policing, management of resources and expenditure by the Constabulary. At all times the Chief Constable, his constables and staff, remain operationally independent in the service of the public. 

The Chief Constable has day to day responsibility for financial management of the Constabulary within the framework of the agreed budget allocation and levels of authorisation issued by the PCC and must ensure that the financial management of the allocated budget remains consistent with the objectives and conditions set by the Commissioner. 

In prioritising resourcing, including re-investment requirements, the Chief Constable is mindful of the five key priorities set out in the PCC’s plan: 

  • Put victims first
  • Keep crime low
  • Protect local policing
  • Increase officer numbers
  • Keep tax low 

The Constabulary’s response to the Police and Crime Plan is set-out in the Operational Policing Plan. 

Funding 

Net expenditure incurred by the Chief Constable is funded by the PCC via an intra-entity transfer for which details are set-out in note 11 below.  Details of the PCC’s sources of income are set-out in the PCC’s accounts. 

Net revenue spending 2020/21 

The table below shows revenue expenditure against budget for 2020/21.

Net revenue spending 2020/21
 

Revised budget £’m

Outturn £’m

Outturn variance £’m

%

Local Policing

116.654

116.399

-0.255

-0.2

Operational Support

35.840

34.975

-0.865

-2.4

Collaborate Protective Services

26.724

26.680

-0.044

-0.2

Organisational Support

29.973

30.473

0.501

1.7

Hertfordshire Corporate Budgets

4.789

5.510

0.721

15.1

Transfer from Reserves

-0.500

-0.288

0.212

42.4  

TOTAL CONSTABULARY BUDGET

213.479

213.749

0.270

0.1

*Over/(under) spend

The overall outturn position of a £0.270m overspend arose across a number of offsetting areas as follows:  Police Officer Pay, Overtime and allowances overspent by £1.475m as the Constabulary recruited heavily to both meet and then exceed its National Police Uplift target of an additional 91 new police officers post during the year.  As a result, the Constabulary finished the year 88 police officers above the 2020/21 budgeted establishment of 2,100, representing a head start upon the additional 167 new police officer posts in the 2021/22 budget.  An underspend of -£1.452m on Police Staff, Agency and Police Staff Overtime costs as expenditure on police staff pay was suppressed throughout the year due to difficulties in recruiting and the loss from PCSOs becoming Police Officers. Finally, Constabulary Non-Pay Budgets overspent by £0.264m.  In total for the year the Constabulary overspend by £0.270m. 

A full analysis of the areas incomes and expenditure has been incurred against is set out in Note 7 - Expenditure and Income Analysed by Nature. 

Capital spending 2020/21 

Capital spending is shown within the accounts of the PCC.

Risks and opportunities 

Risks 

The main risks which the PCC faces in delivering the responsibilities of his role are: 

  • Inability to deliver commitments in the Police and Crime Plan (including those reliant on partners) would have an impact on the effectiveness and efficiency of the PCC and reputational damage.
  • Failure to deliver the estates strategy would impact on the effectiveness and efficiency of the police service as well as achievement of the Medium Financial Plan and police and crime plan as set out above.
  • Failure to achieve the Medium-Term Financial Plan would impact on service delivery, reputation, efficiency and strategic direction.
  • Failure to adhere to specified Government grant conditions may lead to the failure to secure ongoing funds and reputational damage.

Opportunities 

The main opportunities that arose in 2019/20 were through the continued work of the Hertfordshire Emergency Services Collaboration Board (HESCB), which was established in 2018/19 and now includes the East of England Ambulance Service. The programme of work included the following individual collaborative projects: 

  • The establishment of protocols between fire and police in regard to missing persons and drone deployment (which included the joint purchase of a drone);
  • The initiating of a strategic asset review covering the estates of all three blue-light services;
  • The commissioning of exploratory work around closer operational integration; and
  • The creation of an emergency services volunteers programme. 

Also, significant progress was made on both the police HQ redevelopment (Stanborough) project, with the Outline Business Case (OBC) being agreed in October 2019, and the joint training facilities at Longfield. 

In addition, the organisation’s procurement function moved from a three-model

Impact of COVID-19 

The COVID-19 pandemic impacted on the organisation to varying degrees during 2020/21. 

  • Throughout the year an operational team was maintained whose initial focus was upon police officer abstraction levels (which remained relatively low), the sourcing of Personal Protective Equipment (PPE) in sufficient quantities and of the requisite quality to protect frontline officers in accordance with Public Health England and College of Policing guidelines, and the provision of Covid safe work places including the equipment required to enable working from home were this could be done effectively.
  • The need to police enforcement of lockdown restrictions required the deployment of additional resources impacting upon levels of police officer pay including overtime.
  • Income levels decreased during the year, in particular from Driver Speed Awareness courses, court fees and from Luton Airport.
  • During the year Government support was announced on a piecemeal basis covering a majority of the above costs through Home Officer grant.

Further impacts were seen upon the collection by district councils of the Police Precept which in line with most forces had moved to a relatively small deficit for the year, and the tax base upon which the precept is calculated, which reduced reflecting more pessimistic payment projections in coming years impacting upon the PCC’s ability to generate precept income.  Government has provided additional funding to help offset some of these pressures.

Performance 

Her Majesty’s Inspectorate of Constabulary and Fire & Rescue Services (HMICFRS)

HMICFRS are commissioned by the Home Secretary to undertake inspections of police forces and fire and rescue services. 

PEEL (Police Effectiveness, Efficiency and Legitimacy) is HMICFRS’s annual assessment of police forces in England and Wales. Forces are assessed on their effectiveness, efficiency and legitimacy. Until 2018/19 each was inspected separately each year. HMICFRS has now adopted an integrated approach to inspections. Integrated PEEL Assessment (IPA) combines the forces into a single inspection on the areas of PEEL. 

Hertfordshire Constabulary was inspected by HMICFRS in tranche two with their report published in September 2019 and found: 

  • The extent to which the force is effective at reducing crime and keeping people safe is good.
  • The extent to which the force operates efficiently and sustainably is good.
  • The extent to which the force treats the public and its workforce legitimately is good.

No further PEEL inspection has been undertaken since the above due to COVID.

Victim satisfaction 

Since November 2020 the Constabulary has used echo as a way of gaining victim satisfaction.  To date  feedback has been received from 854 victims who scored the Constabulary as follows: 

Q1 / Did we meet their need? 3.9 out of 5

Q2 / Were they kept informed? 4 out of 5

Q3 / Overall satisfaction 4 out of 5 (equivalent to 80%) 

Crime survey of England and Wales 

The most recent Crime Survey of England and Wales(CSEW) for the 12 months to 31 December ) was published in May 2021 and can be accessed at Crime in England and Wales - Office for National Statistic (opens in a new window)The next release covering the 12 months to 31 March 2021 is due for release in July 2021.  The survey set out: 

  • That 80.2% of those surveyed in Hertfordshire had confidence in their local police (2 MSG) and 61.2% believed they were doing a good or excellent job (also second MSG).
  • Hertfordshire was second in its MSG for Public Confidence’, 2nd in its MSG for residents perceiving that they could rely on their local police and sixth within its MSG for residents’ perception of be treated fairly.
  • Hertfordshire was in second place in its MSG for feeling that the police (and council) are dealing with Crime.
  • For the end of 2019/20 in relation to 999 emergency call handling, data indicated 91% of calls were answered within 10 seconds. With regards to non-emergency calls, end of year figures indicated 78% were answered within 30 seconds and 92% answered within two minutes).

Recorded crime 

Within the constabulary’s Most Similar Group (MSG) of eight forces, the level of recorded crime in Hertfordshire puts us in second position at 60.2 crimes per 1,000 population compared to an MSG average of 68.5. (MSG data 12 months to March 2021).  In Hertfordshire and nationally recorded crime levels, on the whole, saw significant reductions on the back of the restriction brought in during the pandemic making meaningful comparisons with the previous year difficult. 

For 2020/21: 

  • All recorded crime has decreased by 13.9% a decrease of 11,562 crimes compared to the same period in the previous year. The total number of crimes being 71,557 as opposed to 83,119 the previous year.
  • Residential Burglary Dwelling offences had decreased by 33.7% to 2,576 offences (1312 fewer than recorded in the previous year), the constabulary was third position in the MSG.
  • Robbery has seen a decrease of 38.2% to 633 offences (391 less crimes than recorded in the previous year), the constabulary was third position in its MSG.
  • Vehicle Offences has decreased by 20.4% to 6,947 offences (1782 less offences than recorded in the previous year), the constabulary was eighth position in its MSG.
  • Violence Against the Person offences decreased by 1.4% to 25,601 offences (352 less offences than recorded in the previous year), the constabulary was first in its MSG totals.
  • Criminal Damage decreased by 15.7% to 7,009 offences (1,303 fewer offences than recorded in the previous year), the constabulary was first position in its MSG.
  • Thefts from Shops decreased by 27.8% to 6,219 (2,397 less offences than recorded in the previous year), the constabulary was worst (eighth) in its MSG.
  • Theft from Person decreased by 51.3% to 647 (682 less offences than recorded in the previous year), the constabulary was seventh lowest in its MSG.
  • Possession of drugs was up 4.8% (120 more crimes) Trafficking was down by 12.6% (56 less crimes). The Constabulary was third in its MSG for Drug Offences (third for Possession, first for Trafficking) though in this case, ‘worse’ figures are more likely an indication of greater proactivity.
  • Domestic Abuse offences had increased by 2.0% to 12719 (253 more offences than recorded in the previous year). Some of this increase remains attributable to stronger compliance with National Crime Recording Standards whilst national figures and comparisons are not felt entirely accurate. All Recorded Rape was down 52 crimes (6.5%) over the same period in the previous year; first (lowest) position within our MSG.  The force continued to prioritise the response to these areas and this is reflected in the force Strategic Assessment.
  • Reported anti-social behaviour had increased by 9.0% (2,278 more reports). ASB is broken down into three recorded types; Environmental, Nuisance and Personal. The increases were noted within the Nuisance categories, and in Environmental with a decrease in Personal. There is no MSG position available.
  • The constabulary’s all crime outcome rate concluded at 14.6%. This represented an increase of 1.5% points against the previous year. The constabulary was fourth highest amongst its MSG Group.

Outlook

The Net Revenue Budget for 2020/21 was set at £235.0m compared to £217.3m for 2020/21.  This increase has enabled £10.6m of investment in addition to meeting £3.6m of Standstill Costs off set by - £1.5m of savings.  The increase in budget was been funded by a £15 rise in the Band D council tax and an additional £7.4m of core Home Office grant. 

The table below sets-out the projected changes in available funding and resultant savings to close the budget gap over the next four years.  The following assumptions have been used:  A cash freeze then 1% and 2% p.a. increase in grant funding from 2022/23, a £5 p.a. increase in the level of council tax, a cash freeze then 1% p.a. increase in pay costs and finally no-pay standstill costs increasing by 1% p.a.  It is also assumed that investment needs will be circa £0.5m p.a.

Outlook

 

2021/22 £m

2022/23 £m

2023/24 £m

2024/25 £m

Grant Funding

(7.351)

-

(1.342)

(2.711)

Council Tax Income Taxbase & Collection Fund

1.394

(0.792)

(1.485)

(1.537)

Council Tax Income Precept Increase

(6.756)

(2.269)

(2.301)

(2.333)

Standstill Costs

3.605

3.067

5.698

7.106

Investment

10.616

0.500

0.500

0.500

Required Savings

(1.508)

(0.506)

(1.070)

(1.025)

Budget Gap

0.000

0.000

0.000

0.000

The above shows that, real terms resources are projected to fall each year against increasing standstill costs and pressures.

As at 31 March 2021 the PCC has usable revenue reserves of £23.125m with an additional £7.452m of ring-fenced capital receipts.

Basis of preparation 

The Chief Constable has a statutory duty to approve and publish a Statement of Accounts covering a 12-month reporting position. These accounts cover the period 1 April 2020 to 31 March 2021 and have been compiled in accordance with recommended practice from the Chartered Institute of Public Finance and Accountancy (CIPFA). The format is largely prescribed in the CIPFA Code of Practice on Local Authority Accounting in the United Kingdom.

These accounting standards set out the format of the Accounts and the concepts and principles that should be used in deciding on the appropriate treatment of transactions and balances within the Accounts.  The financial relationship between the Chief Constable and the PCC is determined by the key elements of the legislative framework as well as local arrangements set-out in the Scheme of Governance and the Financial Regulations.

The Scheme of Governance and the Financial Regulations set-out that strategic control; ultimately the overarching responsibility for setting the Police and Crime Plan, holding the Chief Constable accountable for the delivery of an efficient and effective police force and the responsibility for the appointment and dismissal of the Chief Constable, is exercised by the PCC. 

There is an overall Group Account that consists of the Police and Crime Commissioner for Hertfordshire and the Chief Constable of Hertfordshire Constabulary. 

The Chief Constable has daily direction and control over all police officers and a great majority of police staff and so his Accounts contain the direct cost of employment and other related costs and balances associated with these officers and staff. 

The Accounts of the PCC contain the direct costs of his Office, capital accounting transactions and balances associated with his control over the strategic non-current assets such as Land and Buildings as well as all cash backed reserves. 

Further details of this approach are set out below in Note to the Accounts Number 4 – ‘Critical Judgements in Applying Accounting Policies’.

Together this Statement of Accounts and those of the PCC form the Group Accounts which are published alongside the PCC Statement of Accounts as a separate document. 

These accounts include an analysis of the Chief Constable’s financial affairs and the financial position at 31 March 2020.  The accounts comprise of:

a) The Statement of Responsibilities for the Statement of Accounts, which sets out the responsibilities of both the Chief Constable and the responsible Chief Finance Officer for the preparation of the Accounts.

b) The Comprehensive Income & Expenditure Statement, is a summary of the income and expenditure received and used to provide services during the year and shows how the PCC has funded the cost of net expenditure incurred at the request of the Chief Constable by an intra-entity transfer.

c) The Movement in Reserves Statement shows the movement in the year on the different reserves held by the Chief Constable, analysed into ‘usable reserves’ and other reserves.  The Surplus or (Deficit) on the Provision of Services line shows the true economic cost of providing the Chief Constable’s services, more details of which are shown in the Comprehensive Income & Expenditure Statement. 

d) The Balance Sheet, which shows the value as at the balance sheet date of the assets and liabilities recognised by the Chief Constable.

e)  The Cash Flow Statement, which summarises the inflows and outflows of cash arising from transactions with third parties for revenue and capital purposes.

f) Notes to the Accounts, these comprise a detailed analysis of the summarised financial information in the Core Financial Statements.  These also set out the accounting policies adopted by the Chief Constable, which explain the basis on which the financial transactions are presented.

g) The Annual Governance Statement – The statement sets out the results of the annual review of governance and internal controls within the Office of the Chief Constable.  The statement reports on any significant weaknesses and the actions undertaken to rectify these.

h) Police Officer Pension Fund Account - This identifies the payments in and out of the Police Officers Pension Fund Account for the year.

Investments 

Investments are shown within the accounts of the PCC. 

Borrowing 

Borrowing is shown within the accounts of the PCC. 

Disclosed pensions assets or liabilities 

The Chief Constable’s and the PCC’s police staff employees are able to join the Local Government Pension Scheme (LGPS) administered by Hertfordshire County Council.  The pension fund pays the pensions of member employees upon retirement and receives contributions from employees together with an employer’s contribution from the Chief Constable and PCC.  Every three years the fund’s appointed actuary assesses how much money is in the fund and whether this is sufficient to meet the potential call from staff as they retire at a future date. 

Police Officers are eligible to join the national Police Pension Schemes which is an unfunded defined benefit final salary scheme administrated by the Chief Constable.  Unfunded means that there are no investment assets built up to meet the pension liabilities, and cash has to be generated to meet actual pension payments as they eventually fall due. 

The net amount charged to the Police Fund is that payable for the year in question in accordance with the statutory requirements governing the pension fund.  Where this amount does not match the amount charged to the Comprehensive Income and Expenditure Statement any difference is transferred to the pension reserve on the balance sheet via the Movement in Reserves Statement in order that there is no impact on the Group’s revenue expenditure funded from taxation.  The Group’s liability during 2020/21 was limited to employer contributions equivalent to 31.0% of police officer pensionable pay with the Home Office paying the balance of any deficit on the Police Pension fund.  Further details are shown in the accounts of the Police Pension Fund. 

There are many factors, including external economic factors that can affect the financial position of the fund.  As a result, the Chief Constable’s share of the Hertfordshire Local Government Pension Scheme Fund and Police Pension funds, shows a net liability of £2.216bn as at 31 March 2021 (£1.973bn as at 31 March 2020).  The liability is a notional amount as it would only fall due if all circumstances remained as they are now until the current contributors retire and the Chief Constable did not seek to address the matter.  The liability on the balance sheet is matched with an equivalent pension reserve.  Note 21 gives further details.

Balance sheet

The balance sheet shows the net worth of the Chief Constable as at 31 March 2021 is:

£2.221bn consisting of Pension Reserves of - £2.216bn and Accumulated Absences Reserves - £4.778m. 

Further information on the financial statements presented in this document can be obtained from the Head of Finance at the Constabulary on 01707 354241 or by email.

James Cook CPFA
Chief Finance Officer to the Chief Constable of Hertfordshire
July 2021

The Chief Constable of Hertfordshire’s responsibilities

The Chief Constable is required to: 

  • make arrangements for the proper administration of the Office of the Chief Constable’s financial affairs and to secure that one of its officers (the Chief Finance Officer) has responsibility for the administration of those affairs;
  • manage its affairs to secure economic, efficient and effective use of resources and safeguard its assets;
  • approve the Statement of Accounts by the 30 September 2021. 

I confirm that I approve these accounts following completion of the audit. 

Signed: *

Charlie Hall - Chief Constable of Hertfordshire Constabulary 

Date:

The Chief Constable of Hertfordshire Constabulary Chief Finance Officer's responsibilities

The Chief Finance Officer is responsible for the preparation of the Office of the Chief Constable’s Statement of Accounts in accordance with proper practices as set out in the CIPFA / LASAAC Code of Practice on Local Authority Accounting in the United Kingdom 2020/21 (the Code). 

In preparing this Statement of Accounts, the Chief Finance Officer has: 

  • selected suitable accounting policies and applied them consistently;
  • made judgements and estimates that were reasonable and prudent;
  • complied with the local authority Code.

The Chief Finance Officer has also: 

  • kept proper accounting records which were up to date;
  • taken reasonable steps for the prevention and detection of fraud and other irregularities. 

I confirm this Statement of Accounts gives a true and fair view of the financial position of the Chief Constable as at the accounting date and its income and expenditure for the year ended 31 March 2021.

Signed: *

Charlie Hall - Chief Constable of Hertfordshire Constabulary 

Date: 

* Official signed version held at Police HQ in Welwyn Garden City. 

Independent auditor's report to the Chief Constable of Hertfordshire Constabulary

To follow upon completion of audit.

Comprehensive income and expenditure statement 2020/21 

This statement summarises the resources that have been generated and consumed in providing policing and crime reduction services during the year. It includes all day to day expenses on an accruals basis, as well as transactions measuring the value of fixed assets actually consumed and the real projected value of retirement benefits earned by employees in the year.

Comprehensive income and expenditure statement 2020/21

2019/20

 

 

2020/21

Gross Expenditure

£’000

Gross Income

£’000

Net Expenditure

£’000

Note

 

Gross Expenditure

£’000

Gross Income

£’000

Net Expenditure

£’000

126,007

-1,213

124,794

 

Local Policing

136,446

-1,363

135,083

34,347

-4,732

29,615

 

Protective Services

35,254

-3,796

31,458

28,696

-180

28,516

 

Operational Support

43,130

-2,310

40,820

46,923

-2,342

44,581

 

Organisational Support

37,331

-1,827

35,504

11,981

-3,672

8,309

 

Corporate Budgets

10,746

-5,868

4,878

-

-

0

21

Past Service Pension Costs

-

-

0

247,954

-12,139

235,815

 

Cost of Services

262,907

-15,164

247,743

 

 

46,055

10

Financing and investment income and expenditure

 

 

44,638

 

 

-220,774

11

Police and Crime Commissioner funding for financial resources consumed

 

 

-227,141

 

 

61,096

 

(Surplus) or Deficit on the Provision of Services

 

 

65,240

 

 

-220,300

21

Re-measurement of the net defined benefit liability

 

 

179,522

 

 

-220,300

 

Other Comprehensive Income and Expenditure

 

 

179,522

 

 

-159,204

 

Total Comprehensive Income and Expenditure

 

 

244,762

Movement in reserves statement 2020/21 

This statement shows the movement in the 2019/20 and 2020/21 financial years on the different reserves held by the Chief Constable.  The only transactions shown in this statement relate to the Pensions Reserve and the Accumulated Absences Reserve (reflecting movements relating to police officers and police staff under the direction and control of the Chief Constable). All other reserves are managed by the Police and Crime Commissioner.

Movement in reserves statement 2020/21

 

Police Fund £’000

Total usable reserves £’000

Total unusable reserves £’000

Total reserves £’000

Balance at 31 March 2019

0

0

-2,135,591

-2,135,591

Movement in reserves during 2019/20

 

 

 

 

Total Comprehensive Income and Expenditure

-61,096

-61,096

220,300

159,204

Adjustments between accounting basis and funding basis under regulations*

61,096

61,096

-61,096

0

Increase / (Decrease) in Year

0

0

159,204

159,204

Balance at 31 March 2020 carried forward

0

0

-1,976,387

-1,976,387

Movement in reserves during 2020/21

 

 

 

 

Total Comprehensive Income and Expenditure

-65,240

-65,240

-179,522

-244,762

Adjustments between accounting basis and funding basis under regulations*

65,240

65,240

-65,240

0

Increase / (Decrease) in Year

0

0

-244,762

-244,762

Balance at 31 March 2021 carried forward

0

0

-2,221,148

-2,221,148

* See note 9

Balance sheet 2020/21 

The Balance Sheet shows the value as at the Balance Sheet date of the assets and liabilities recognised by the Chief Constable.  The Chief Constable recognises in his Balance Sheet assets and liabilities relating to police officers and police staff under his direction and control matched by financial guarantees from the Police and Crime Commissioner.  All other balances are held by the Police and Crime Commissioner.

Balance sheet 2020/21

31 March 2020 £’000

Note

 

31 March 2021 £’000

 

 

 

 

21,807

12

Short-Term Debtors

17,180

-

14

Intra-Entity Debtor

2,705

21,807

 

Current Assets

19,885

 

 

 

 

-16,256

13

Short-Term Creditors

-18,855

-2,391

15

Provisions for Accumulated Absences

-4,778

-5,109

14

Intra-Entity Creditor

-

-23,756

 

Current Liabilities

-23,633

 

 

 

 

-442

 

Provisions

-1,030

-1,973,995

21

Other-Long Term Liabilities

-2,216,370

-1,974,437

 

Long-Term Liabilities

-2,217,400

 

 

 

 

-1,976,386

 

Net Assets / (Liabilities)

-2,221,148

 

 

 

 

-1,976,386

15

Unusable Reserves

-2,221,148

 

 

 

 

-1,976,386

 

Total Reserves

-2,221,148

Signed: *

James Cook CPFA – Chief Finance Officer 

Date:

* Official signed version held at Police HQ in Welwyn Garden City

Cash flow statement 2020/21 

The cash flow statement shows the changes in cash equivalents of the Chief Constable during the reporting period.  All cash equivalents are held by the Police and Crime Commissioner and so there are no entries in this statement.

Cash flow statement 2020/21

2019/20 £’000

 

2020/21 £’000

 

 

 

-61,096

Net Surplus or (Deficit) on the Provision of Services

-65,240

61,096

Adjustments to net Surplus or Deficit on the Provision of Services for non-cash movements

65,240

0

Net cash flows from Operating Activities

0

 

 

 

-

Net increase or (decrease) in cash and cash equivalents

-

-

Cash and cash equivalents at the beginning of the reporting period

-

0

Cash and cash equivalents at the end of the reporting period

0

The following adjustments were made to remove non-cash items from the surplus or deficit on the provision of services:

Cash flow statement 2020/21 - adjustments

2019/20 £’000

   

2020/21 £’000

 

 

 

 

Adjustment for non-cash movements:

 

110,302

 

Amount by which pension costs calculated in accordance with the Code are different from the contributions due under the pension scheme regulations

112,852

 

-49,173

Employer’s contribution payable to the Pension Fund and retirement benefits payable directly to pensioners (including additional contributions payable to balance a deficit on the Police Pension Fund Account)

-49,999

-202

Provisions

588

-33

Transfer To/From the Accumulated Absences Account

2,387

 

 

 

 

Adjust for accruals:

 

-7,049

Increase (-) / Decrease in Revenue Debtors

4,627

-993

Increase / Decrease (-) in Revenue Creditors

2,599

8,244

Increase (-) / Decrease in Intra-Entity Debtor/Creditor

-7,814

61,096

Total Non-Cash Movements

65,240

Continue to part two of the statement of accounts - Chief Constable - 2020-2021

Our website uses cookies to improve your experience.

OK