Received: 20 January 2026

Question: Please could you provide copies of your branch accounts for years 2023, 2024 and 2025. This is to include your “reserve accounts” and any new group insurance account created. Within this response, please include a breakdown of any expenses paid, donations or significant expenditure.

Responded: 26 February 2026

Response: As a public authority the Police Federation of England and Wales (PFEW), and each individual PFEW branch, is required to publish their annual accounts in line with expectations from the Freedom of Information Act 2000, Policing and Crime Act 2017 section 50, the Police Federation Rules 2021 and The Police Federation (England and Wales) Regulations 2017. PFEW has published their 2023 accounts and the accounts for 2024 and 2025 will be published at
a yet to be determined date in the future. PFEW’s 2023 accounts can be found at the following web address:
www.polfed.org/media/20104/pfew_financialstatements_fy23_final_signed.pdf. Information relating to the accounts for each individual branch can be found from page 26
onwards.

The branch accounts for 2024 and 2025 are due for future publication and as such are being withheld under section 22 of the Freedom of Information Act 2000, which states that:
(1) Information is exempt information if –
(a) The information is held by the public authority with a view to its publication, by the authority
or any other person, at some future date (whether determined or not).

The City of London Police Federation’s Branch reserve funds are presently held in a mixed account with our Group Insurance Scheme (GIS). Information relating to the GIS finances is outside the scope of the FOIA because it concerns trust funds held for third party individuals. Information concerning the reserve account will be included in the PFEW annual accounts. These accounts have not yet been published as PFEW awaits final auditor sign-off. Therefore, we are withholding the information relating to the City of London Police Federation’s reserve account under section 22 FOIA (information intended for future publication).