2023-03-31-accounts

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Company number: 2906362 Charity number: 1035525

Prison Reform Trust

Report and financial statements For the year ended 31 March 2023

Prison Reform Trust

For the year ended 31 March 2023

Reference and administrative information ...................................................................................... 1 Trustees’ annual report .................................................................................................................. 3 Independent auditor’s report ....................................................................................................... 25 Statement of financial activities (incorporating an income and expenditure account) ................... 30 Balance sheet ............................................................................................................................... 31 Statement of cash flows ................................................................................................................ 32 Notes to the financial statements ................................................................................................. 33

Prison Reform Trust

Reference and administrative information

For the year ended 31 March 2023

Company number 2906362 Charity number 1035525 Registered office 15 Northburgh Street and operational LONDON address EC1V 0JR Country of England & Wales Registration Country of United Kingdom incorporation Honorary Positions The Right Honourable the Lord Hurd of Westwell CH, CBE: President The Right Honourable the Lord Woolf of Barnes CH: Honorary President Trustees Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows: Muhammed Maqsood Ahmed, OBE: (Member of Staffing & General Purposes Sub-Committee) The Right Honourable the Lord Keith Bradley PC: (Vice Chair) Shadae Cazeau Mifta Choudhury: (Member of Staffing & General Purposes SubCommittee) Professor Dr Benjamin Crewe Geoff Dobson OBE: (Member of Finance & Fundraising SubCommittee) The Right Honourable the Lord Edward Garnier QC The Right Honourable David Gauke Julia Killick CBE: (Chair of Staffing & General Purposes SubCommittee) Dr Catherine Knowles (Treasurer, Chair of Finance & Fundraising SubCommittee) Appointed: 1[st] October 2022 Nigel Newcomen CBE: (Member of Staffing & General Purposes Sub-

Prison Reform Trust

Reference and administrative information

For the year ended 31 March 2023

Committee) Rebecca Page: (Member of Finance & Fundraising Sub-Committee) Elizabeth Rantzen: (Treasurer/Chair of Finance & Fundraising SubCommittee) Resigned: 1[st] October 2022 Dale Simon CBE Osmond Junior Smart OBE James Timpson, OBE: (Chair) Key management Peter Dawson Director Bankers Lloyds Bank plc 30-34 Moorgate LONDON EC2R 6DN Solicitors Bates Wells & Braithwaite Cheapside House 138 Cheapside LONDON EC2V 6BB Auditor Sayer Vincent LLP Chartered Accountants and Statutory Auditor Invicta House 108-114 Golden Lane LONDON EC1Y 0TL

Prison Reform Trust

Trustees’ annual report

For the year ended 31 March 2023

The trustees present their report and the audited financial statements for the year ended 31 March 2023.

Reference and administrative information set out on pages 1 and 2 form part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Objectives and activities

Purposes and aims

The objects of the charity are; for the public benefit to further and promote improvements in the penal system in the United Kingdom and the prevention of crime. This report provides an explanation of how the Prison Reform Trust’s significant activities fulfil the aims of the charity for the public benefit.

The strategies employed to achieve the charity’s objectives, and so create a just, humane and effective penal system, are to inquire into the workings of the system; inform prisoners, staff and the wider public; and influence Parliament, Government and officials towards reform. To do this the Prison Reform Trust combines public education and work through the media with applied research, advocating for change, advice and information and parliamentary work, including provision of the secretariat to the All-Party Parliamentary Penal Affairs Group. Its four major programmes of work during this period were: reducing unnecessary imprisonment; improving treatment and conditions for prisoners and their families; which includes the rehabilitative impact of prison, contribution to the prevention of crime; promoting equality and human rights in the justice system; and informing the public, Parliament and policy development.

The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity's aims, objectives and activities remained focused on its stated purposes.

The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.

Prison Reform Trust

Trustees’ annual report

For the year ended 31 March 2023

Our purpose

To create a just, humane and effective penal system.

Our vision

We will influence decision makers, opinion formers and the public to:

Reduce the use of prison. That is about who goes to prison and for how long, and means:

only the most serious crime should result in a sentence of imprisonment
prison sentences should not be so long that they destroy hope and should always make full and constructive use of time inside

Improve conditions for prisoners, which requires:

a framework of rights for prisoners as citizens
a safe, decent, fair and purposeful way of life in prison
the opportunity for prisoners to make amends to those they have harmed; and to take responsibility for creating a better future for themselves
a prison estate that is not overcrowded; and allows a prisoner to remain a member of the community to which they will return

Promote equality and human rights in the criminal justice system, by:

tackling discrimination
protecting and improving the statutory framework for those rights

How we work

All the work we do is underpinned by the following core principles:

Listening to and providing a voice for prisoners and their families; and promoting their role in making change happen
Organisational credibility, built on sound governance and finance, and exceptional colleagues with experience from multiple perspectives, knowledge and integrity
Knowing the limits of our strengths and expertise; and working closely with partners to have a bigger impact overall
Not accepting money directly from central government, to preserve our freedom to say whatever needs to be said

Prison Reform Trust

Trustees’ annual report

For the year ended 31 March 2023

Influencing policy makers by gathering, analysing and publishing the facts; promoting good practice and celebrating success; understanding the realities but seeing the possibilities
Principled opportunism: seizing the chance to make progress when it’s there
Retaining a memory for what has happened in the past; and drawing out the learning from it

Our work in furtherance of our vision is organised under four broad challenges for the period of our 5-year strategic plan (2018-23):

Reducing unnecessary imprisonment: Change who goes to prison and for how long
Improving treatment and conditions for prisoners and their families: Improve life in prison
Promoting equality and human rights in the justice system
Informing the public, Parliament and policy development; Get the facts about prisons and prisoners better known

Overview of the year

We anticipated in last year’s report that the operating and policy environments would both be very challenging. They have been. After a pause probably caused by the delays in getting courts back up to speed after the pandemic, the prison population has started to rise very fast in the last two months of 2022 and the early part of 2023. The government has resorted to use of police cells and reversed a much- trumpeted increase in magistrates’ sentencing powers as a result but remains myopic about the longer-term impact on the population of measures that increase the time spent in custody on longer sentences. At the same time, staffing problems in prisons have intensified, with the number of staff leaving almost exactly matching the number recruited, leaving many prisons in many parts of the country unable to offer a regime that is significantly better than what prisoners experienced during the pandemic. Inspection reports have revealed what the government continues to conceal through the absence of public performance measures.

For PRT, the year has been characterised by a wholesale return to the face-to-face engagement with prisoners denied us during the pandemic. For many colleagues, the year has involved weekly or twice weekly visits to working groups in prisons, and the appetite amongst prisoners for that engagement is obvious. We have been able to facilitate prisoner participation in policy issues both within the Ministry of Justice and further afield and published the first ever PRT report to have been drafted by prisoners. Combined with a sharp increase in the volume and complexity of advice and information casework, this communication with people in prison has enabled us to speak with confidence about the real conditions of prisons at present and the failure of much of the system to recover from the pandemic in any meaningful sense.

Prison Reform Trust

Trustees’ annual report

For the year ended 31 March 2023

In that context, the fact that the policy environment has been dominated by a wholly unjustified political attack on the Parole Board and the parole system more generally is hard to fathom. It is difficult to reach any conclusion other than it represents a political decision in anticipation of both local and national elections, hoping to characterise any opposition as insufficiently “tough on crime”. The outright rejection of a carefully evidenced cross party recommendation for reform of the IPP sentence seems likely to have been motivated by the same preoccupation.

This all places a premium on PRT’s maintenance of good relationships with both the operational line and with policy officials. The bulk of the progress we are able to make takes place out of the public eye. But in these difficult times, it is also important that PRT is seen to be advocating for the rights and compassionate treatment of people that it still seems to be acceptable to stigmatise in the political arena.

PRT’s reputation and standing are strong, and this was most obviously evidenced in the exceptional quality of candidates to become the organisation’s new CEO from the start of 2023/24. The timely selection of an outstanding successor has allowed a thorough and planned handover. The timing of that succession prompted the trustees to postpone the drafting of a new strategic plan, extending the current plan by a year to March 2024. This will allow the incoming CEO, Pia Sinha, to shape a new plan for 2024 onwards. The current objectives remain relevant to the current situation in prisons and the criminal justice system, but a fresh pair of eyes will certainly benefit PRT in plotting a course for the medium term.

Performance in 2022/23

In the following sections we track performance against all of the strategic plan objectives, picking up the specific ambitions described in last year’s annual report but also detailing a wide range of other work both in pursuit of the strategic plan objectives and in response to the issues created by conditions in prison and the criminal justice system more generally.

Reducing unnecessary imprisonment; change who goes to prison and for how

long

End the imprisonment of people serving Sentences of Imprisonment for Public Protection (IPP), and abolish the lifelong IPP licence:

PRT provided written and oral evidence to the justice committee inquiry on IPPs. The report of the inquiry reflected many of PRT’s own policy recommendations including on resentencing, shortening the licence review period to 5 years and better support for people serving IPPs on release.

The government response was disappointing and rejected the central recommendation for the establishment of an expert group on resentencing. It did commit to a refresh of the IPP action plan, commissioning a thematic review on recalls from the probation inspectorate, and looking to greater use of existing provision to cancel supervision requirements after 5 years. We continue to work closely both with others in the sector and with officials to secure incremental improvements,

Prison Reform Trust

Trustees’ annual report

For the year ended 31 March 2023

while also advocating for legislative change. We expect to be formally invited to sit on an independent oversight committee for the refreshed action plan.

Find out what the public, including victims, think about punishment, and challenge sentence inflation

The report of the Bishop’s Commission (ICEVLP) was published in July 2022 with an exclusive on the BBC Radio 4 Today programme. Its key recommendation was for a national debate on sentencing backed by a Law Commission review of the sentencing framework for serious offences, a citizens’ assembly on sentencing, and strengthening the remit of the Sentencing Council on public understanding of sentencing.

The Bishop presented at a House of Lords reception on long sentences in November 2022 hosted by the Bishop to Prisons.

The Commission gave written and oral evidence to the justice committee inquiry on public

understanding and opinion on sentencing, and PRT’s head of policy and communications took part in a public focus group on sentencing on 4 March as part of the work of the inquiry.

We submitted the Commission’s report and recommendations to an end to end review of the

criminal justice system set up by the Labour party as part of its preparation for a manifesto for a general election campaign in either 2023 or 2024.

Divert people from prison who don’t need, or are not well enough, to be there; and reduce recall and remand populations

We welcomed the government’s commitment to legislate to abolish prison as a “place of safety” – a PRT objective over many years.

We also gave written and oral evidence to a Justice Select Committee inquiry into the use of remand. We are currently urging ministers and the Chief Inspector of Probation to focus on the support available in the community for released IPP prisoners.

Ensure a fair and effective parole system:

PRT has led scrutiny of recent changes to the parole system, including the change in the criteria for transfer to open prison conditions and the introduction of a single view procedure. It has done this through:

Supporting and briefing for a motion of regret against the single view in the House of Lords tabled by Baroness Prashar
Briefing for a follow up meeting with Lord Bellamy on the parole changes attended by Baroness Prashar and Lord Garnier
A series of correspondence with the minister and Parole Board to extract further guidance and information about the changes
A series of FOIs and PQs
Publishing all the information obtained on the PRT website to assist scrutiny and support litigation, and briefing lawyers who represent prisoners at parole hearings.

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Trustees’ annual report

For the year ended 31 March 2023

We continue to work closely with Inside Time to ensure that key developments are widely advertised to prisoners.

The Prisoner Policy Network (PPN) team has been proactive in prison, ensuring that prisoners themselves, and former prisoners and their families in our community network have been kept fully informed as to their rights within the parole process and to be fully aware of any changes. We have done this by direct emails and our PPN Network News, as well as by face-to-face work in prison, especially as we facilitate the Building Futures Working Groups in various sites in prison (where we are working with people who are directly impacted by the parole system). We have led Building Futures Working Groups in HMP Rye Hill to meet directly with the CEO of the Parole Board and in HMP Frankland to meet with the Category A Review Team to understand better preparation for Cat A review and individual statements for readiness for parole hearings.

Reduce the imprisonment of women and ensuring their needs are met:

PRT has been an active member of the MOJ’s women in the criminal justice system expert group. We also continue to sit on groups implementing whole system approaches in Wales, the Midlands and London. We were instrumental in the National Audit Office establishing a report on the government’s female offender strategy and gave written evidence to the Public Account Committee’s subsequent inquiry. We have also given written and oral evidence to the justice committee inquiry on women in prison.

The outcomes of these inquiries persuaded the government to produce a delivery plan committing them to significant action to deliver the female offenders strategy. For the first time, that plan contains metrics to measure its outcomes.

PRT has published reports on:

Why focus on reducing women’s imprisonment?
Child Impact Assessment Toolkit
Local area data to be published in May

Our head of prisoner participation spoke at a Fabian Women’s Network Fringe event at Labour Party Conference on women imprisonment and took part in a series of roundtables with the Labour Front Bench about women’s imprisonment, speaking at Parliament with Jess Phillips MP and Emily Thornberry MP to launch a book published by the Fabian Women’s network (to which she contributed case studies) on women’s imprisonment.

Reduce the number of children who end up in prison

We have also presented to the strategy team of the Save the Children global fund about the need to focus resources on support for the children of incarcerated parents. We have sat on the advisory panel for a Centre for Social Justice report on family experiences whilst the family member is incarcerated and supported PPN members to be interviewed as part of the report. PRT has continued to advocate on all the platforms available to it that children should only be imprisoned as a last resort, the formula to be found in the United Nations Convention on the

Prison Reform Trust

Trustees’ annual report

For the year ended 31 March 2023

Rights of Children (and therefore adopted by the UK Government). The most recent data for 2022/23 (to December 2022) shows numbers of children unchanged over the preceding twelve months. These are still at a historical all-time low for modern times.

With the Alliance for Youth Justice we have urged Ministers and senior officials to consult on and produce a clear long-term strategy for children in custody. This becomes increasing vital to secure, as the prison estate for children becomes increasingly fractured and the Chief Inspector reports deteriorations in conditions in many, although not all, of the custodial establishments.

Improving treatment and conditions for prisoners and their families; Improve life in prison

Help to make prisons safe, decent, fair, and purposeful:

We have regularly issued press releases in response to a stream of inspection reports cataloguing the failure to restore regimes following the pandemic. We have also used the website to highlight the absence of measures of excessive confinement, and the continued delay in producing a performance framework for prisons which measures the constructive use of time. However, we have at the same time been working very closely with officials charged with designing a framework for future regimes. In particular we have facilitated the participation of prisoners in that work.

Following a consultation of 650 prisoners across 50 prisons in England and Wales, the PPN report, “It doesn’t have to be like this ” , was published in 2022. It is the fourth in a series by the PPN, which seeks to promote prisoners’ solutions to addressing the challenges facing our prison system and to support the work of the HMPPS Future Regime Design Team. Prisoners were clear that a lack of support from the prison system to help them build paths to a better future was failing victims, communities, and themselves.

PPN community members have been active in over 20 different focus groups and discussion workshops, such as with the Ministry of Justice Prison Leavers project on therapeutic interventions. They have also contributed to HMPPS workshops on resettlement passports, on relationship programmes, on debt in prisons and family contact, as well as user design of phone apps for those with learning disabilities and acquired brain injury. Members have taken part in discussions on prisoner experiences of interventions for heroin use whilst in prison as well as work with the Nuffield Trust on women’s health care which was covered in The Independent. Work continues with the Nuffield Trust on access to healthcare for older prisoners (report forthcoming) and now with young adults.

PPN team members and PPN community members continue to be sought out for membership of Advisory Boards for university research and throughout the last year they have been engaged in projects with:

University of York on healthcare in prison under Covid
University of Manchester on women’s experience of self-harm in prison

Prison Reform Trust

Trustees’ annual report

For the year ended 31 March 2023

University of Manchester on continuity of care for women who self-harm post release
University of Manchester on women’s social care needs in prison
University of Southampton on women’s experiences of diversion from custody in residential settings
Innovation Unit on improving outcomes for care experienced prisoners in the Midlands
University of Nottingham on the safety in prison and accountability mechanisms for deaths in custody

The PPN team has continued to work very closely with Unlocked Graduates, with team members being involved in the recruitment and assessment process, induction training, as well as hosting a panel discussion at the Unlocked Graduates Summer conference with four PPN members (and will do this again in 2023). One PPN member was supported to secure a paid role with Unlocked Graduates to work as a trainer at the Summer School (where PRT led a session on participation and prisoner involvement). PRT also led a session for officer keyworkers at HMP Highpoint to discuss the challenges of key-working with IPP prisoners.

The PPN team are also working with UK Health Security Agency (UKHSA) in a trans-national project supporting PPN members to shape understanding and resources about vaccination hesitation and how to inform prisoners better as to risks and benefits as well as supporting PPN members to attend the business development strategy day of the UKHSA.

PRT has lobbied the Youth Custody Service to improve the profile and quality of practice in safeguarding children in prison. This lobby contributed to the decision to hold a national learning event in June 2022 on these issues. We also pressed the Government to publish their independent safeguarding review on events at Rainsbrook Secure Training Centre, and this led to an eventual about-turn with the publication of the report last autumn.

Challenge restrictions which are not a “necessary consequence of imprisonment”

We are a member of the HMPPS Segregation Advisory Board, advocating improved reintegration methods. We have also continued to advocate for the withdrawal of PAVA spray, and better accountability for the use of force generally. At our prompting, HMPPS has now set up an external advisory committee on use of force, on which PRT sits, alongside statutory bodies including HMCIP and the PPO.

Improve the way of life for the longest serving prisoners, for older prisoners, and for those in solitary confinement .

October 2022 saw the publication of the Building Futures consultation “Making progress?”. This represented a collaboration with people from around 30 prisons, highlighting how prisoners were confused and disillusioned by the apparently simple proposition that they are required to reduce ‘risk’. This in turn is leading to long serving prisoners feeling unsure about what they can do to prepare—and ultimately demonstrate their readiness—for release. A key recommendation from the

Prison Reform Trust

Trustees’ annual report

For the year ended 31 March 2023

report is that HM Prison and Probation Service should develop a long-term prisoner policy framework.

“Making Progress” has already had a positive impact with stakeholders across the sector. We have evidence that the report findings have been used to instigate and inform discussions on better approaches for working with long serving prisoners at the most senior HMMPS level. It provides the structure for policy advocacy for the remainder of the BF programme.

In February 2022 PRT published the second briefing from Building Futures’ Invisible Women workstream. Working in collaboration with long term women, the briefing focuses on the health needs of women serving long sentences and provides clear recommendations, including that HMPPS adhere to expectations set out by Public Health England in their ‘Gender specific standards ’ for health and wellbeing for women in prison in England .

Building Futures, in collaboration with the A&I team, have developed a “Lifer Guide ”. This guide has collated information from relevant policy frameworks and draws on the lived experiences of serving life sentenced prisoners, as well insights from those working with this group. The guide is designed to help better inform those serving life terms and their families about key stages and strategies in navigating this sentence.

The prisoner engagement team are well embedded into PRT’s Building Futures programme and have been active in the recruitment and retention of the Building Futures Network of long- term prisoners (now around 500 members), as well as leading on communication and responses to these members. The prisoner engagement team have worked on developing and facilitating a series of peer groups in prison to support the programme in HMP Rye Hill, HMP Aylesbury, HMP Low Newton, HMP Warren Hill, HMP Frankland, HMP Swaleside, and HMP Magilligan in Northern Ireland. These groups are starting to engage in the programme in a very positive way and generate their own peer led consultation reports. They are increasingly being visited by external policy making teams for direct conversations about strategic policy decisions. The group at HMP Frankland has recently been visited by the Category A review team within HM Prison and Probation Service (HMPPS) to discuss the recategorization process. The group in HMP Rye Hill hosted the CEO of the Parole Board. Work to increase presence in Scottish prisons is underway and a further group in HMP Manchester will commence imminently.

PPN members use e-mail a prisoner, phone and letter to contact the PPN team about individual policy issues in prison which the team seeks to resolve at local level both by direct contact with the prison and also by sign posting and referral to other support agencies.

Improve access to in cell technology and the internet:

Our report on ICT in prisons in the UK and abroad was delayed due to ill health but will be published shortly.

The PPN team have worked with NHS England to report on prisoners’ experiences of telemedicine, and have worked with Dr Anna Kotova of the University of Birmingham to report on prisoners

Prison Reform Trust

Trustees’ annual report

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experiences of video call in prison: Using video-calls to 'do family' across prison walls (birmingham.ac.uk)

Provide better access to information and advice, especially through schemes run by prisoners: The Advice and Information Service has experienced its busiest year to date, with 9,679 enquiries received in 2022. This is an increase on 8,172 over 2021 and significantly more than the 6500 a year we were consistently averaging prior to this. This trend looks set to continue through 2023. We believe the main driver for this has been the major policy changes within the last year. The work we have been doing to gather, explain and disseminate clear information through channels such as Inside Time. PRT’s current profile in prison through PPN and Building Futures is also helping to drive demand, as is increased access to in-cell telephony. Parole changes continue to be a major concern for people, as do policy changes around areas of common concern such as property, searching and prisoner communications.

Although the increase in demand is an endorsement of the value of our service it has posed several challenges, including causing delays to our response time and risks to the quality of our output as we try to keep up. We continue to get a higher volume of complex enquiries than we did in previous years, including many with urgent wellbeing concerns or serious mental health issues. Safeguarding referrals remain high and we are starting to find the barriers to making referrals increase again after some previous improvement. We are very pleased to have secured funding to expand the team to help keep the service delivering the quality and timeliness.

We have successfully intervened on both local and national levels when themes have emerged through the service. For example, we escalated concerns about potentially unlawful disposal of prisoner property following changes to allowances published in the recent Policy Framework – this led to an amendment of the national policy to clarify this. We continue to pursue several policy issues based on evidence raised through the service, including around prisoner accounts, access to vegan diets and access to open conditions for people serving extended sentences. We have been working to keep our information resources up to date with the speed of policy change, as well as exploring other ways to disseminate them such as through in-cell technology and via keyworkers.

Informing the public, Parliament and policy development: Get the facts about prison and prisoners better known

Make prisoners’ views central to all that we do, give them the chance to speak for themselves, and keep them informed:

PRT has been making significant progress in building the membership and impact of our groundbreaking Prisoner Policy Network (PPN). The PPN integrates prisoner and family voice into PRT’s internal work, and into research, policy and practice development/improvement for statutory, voluntary and academic research institutions. The PPN now has over 900 prisoners, 400 former prisoners, their families and 29 supporting organisations. The PPN ensures the collective voice of prisoners is heard powerfully at policy and strategic level and enables PRT to further embed its

Prison Reform Trust

Trustees’ annual report

For the year ended 31 March 2023

approach to prisoner and family engagement organisationally. The PPN seeks to create a collective approach to user involvement in the criminal justice sector and increase visibility and impact of integration of lived experience leadership.

We have been successful in positioning the PPN as a credible representational framework as evidenced by the multiple activities now undertaken by both the PPN team and the PPN membership. Our Network News, published quarterly, and our community mailouts are a key mechanism by which we disseminate information to our members, as well as using Inside Time to inform.

Specific working groups formed for the Building Futures programme continually contribute to a wide range of PRT consultations. BF’s current consultation is in partnership with PhD student Sophie Ellis from the Prison Research Centre at Cambridge. She has been working with the groups to look at the experiences of offending behaviour programmes for prisoners serving indeterminate sentences, and how their sentence plays a role in those experiences. She has completed the information gathering process, with up to 90 people in prison having contributed. A report of this work will be published in the coming autumn/winter.

February 2023 saw the launch and publication of Building Futures’ second report centred on progression: “Progression within a prison”. Every stage of this report, including planning, facilitating discussion groups, writing up, and putting forward recommendations has been completed by the Rye Hill working group. This work culminated in a launch event held in the prison in January 2023, which brought together the working group and stakeholders to discuss dissemination and next steps. This report marks the first report fully undertaken by people in prison to be published on PRT’s website.

Tell the success stories and challenge prejudice:

The PPN team have worked with HMPPS to identify success stories of prisoners on a podcast series (“A Prison’s guide to …taking the leap”).

We have regularly worked with journalists making enquiries on children and offending. Our Senior Associate, John Drew, has written a series of columns for the children’s services publication ‘Children & Young People Now’ describing a range of issue relevant to child imprisonment, including an open letter to the incoming Director of the Youth Custody Service in September 2022.

Publish the Bromley Briefings Prison Factfile:

Prison the Facts was published in May 2022, andThe Bromley Briefing Prison Factfile was published in January 2023 with an exclusive in the Times newspaper.

Produce original research with practical relevance, including work on employment for people convicted of sex offences:

As part of the Building Futures programme, we are currently working with commissioned researchers on two projects, one focusing on Being Young, Growing Old and Dying in prison and the other on maintaining family and outside contact over long periods of imprisonment.

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Trustees’ annual report

For the year ended 31 March 2023

We have also started work under the same programme on a major research study looking at institutionalisation for long sentence prisoners.

Educate and influence the public, policy makers and politicians:

We have achieved a combined reach of 11.9 million in print media, and 1.3 billion in online media; with multiple mentions in key national publications including The Guardian; The Telegraph; The Independent; Daily Express; Daily Mirror; The Times; Metro; Financial Times; and The Sun. We continue to expand our social media presence, with nearly 38,000 followers on Twitter; over 16,000 followers on LinkedIn; and 4,800 followers on Facebook.

Following the successful relaunch of our website our web traffic has increased by 18% on the same period last year, with over 55,000 unique visitors since January 2023.

A significant proportion of the PPN speaking engagements over the last year have been dedicated to sector specific and more general public education activities. For example, introducing members of the judiciary (Magistrates Association conference in August 2022), the broader faith and voluntary sector, students on university criminology and social science courses (University of Cambridge, University of Birmingham, University of Exeter, University of Southampton) and the general public to content within the Bromley Briefings and PPN reports. This is with the aim of developing a more sophisticated understanding of the notion of justice and the role of prison. Work addressing issues such as these form part of the podcast series The Secret Life of Prison, which has now had 249,000 downloads. PRT has also participated in other podcasts, including appearing on Ed Miliband’s podcast discussing women’s imprisonment; with Richard Branson on the One Small Thing podcast on the need for proportionate criminal records checks; and with Ofsted.

PRT Associate Sarah Beresford has completed phase one of the Child Impact Assessment project. The “This is me” toolkit was published on 9 December 2022 and included a feature on Woman’s Hour with Sarah and Layla (a young woman whose mother has been in prison). There has been considerable interest in the implementation of the toolkit (phase two). Outcomes since publication include:

A recommendation to Members of the Scottish Parliament to test and adopt the use of Child Impact Assessments throughout Scotland;
The formation of a Short-Life Working Group within the Mayor’s Office for Policing and Crime to lead on piloting the use of Child Impact Assessments across London;
A commitment from Kent, Surrey and Sussex local authority to pilot the use of Child Impact Assessments;
A request from HMPPS to include the toolkit in their Improvement Catalogue (a resource for practitioners who are supporting people in the justice system);

Prison Reform Trust

Trustees’ annual report

For the year ended 31 March 2023

A request to meet with HMPPS safeguarding leads about the role probation officers can play in supporting the use of Child Impact Assessments (6 March);
A request from the Law Society for Scotland to include the toolkit on their website;
Interest from the Children and Family Court Advisory and Support Service in promoting the use of Child Impact Assessments;
An invitation to speak at the Arizona State University Centre for Child Well-Being National Children of incarcerated Parents online conference (17 April);
An invitation to speak at the British Medical Association symposium (26 April); and
A request from Families Outside to integrate “This is me” into their training offer for education staff.

Provide the Secretariat to the Parliamentary All Party Penal Affairs Group:

The group has held a regular programme of meetings including with the prisons minister Damian Hinds. The officers of the group have been strengthened with the addition as vice chairs of Lord Carlile, Baroness Prashar and Carolyn Harris MP.

Promoting equality and human rights in the justice system

Reduce race disproportionality:

PRT has been a member of the advisory group for the Criminal Justice Alliance’s project on promoting the use of the public sector equality duty to tackle racial discrimination. We also sit on the HMPPS External Advice and Scrutiny Panel, and the advisory group on the inspectorate’s thematic report: Experiences of Black Prisoners and Black Prison Officers. We are a member of the Long-Term, High Security Estate’s Race Equality Oversight Panel, and we have supported the prison service’s Race Action Programme in setting up ‘safe spaces’ for dialogue on race. We have helped deliver training to three prisons on responding to allegations of discrimination (with the Zahid Mubarek Trust).

In March 2023 we published a detailed progress report against the Lammy review

recommendations on prisons, highlighting the government’s failure to do so and the poor progress in achieving outcomes against those recommendations.

Our main PPN consultation this year has been on the impact of race and ethnicity on the prison experience for prisoners. A report will be published in the spring of 2023.

Promote active citizenship in prisons:

We have convened active citizens panels, on improving staff-prisoner relationships, and finding personal fulfilment. For the first time, we have run an active citizen’s panel that combined the participation of staff and prisoners.

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For the year ended 31 March 2023

Tackle discrimination and ensure necessary reasonable adjustments, especially for prisoners with mental health and learning disabilities, and autism :

PPN members have been working with the health and justice teams in the Southwest to build a lived experience perspective into ongoing work about tacking neurodiversity in the southwest prisons.

The successor to PRT’s work to tackle discrimination against people with learning disabilities and difficulties (“the Hub”), funded by the Open Society Foundation, continued to disseminate the learning from the UK’s experience. The Inaugural Access to Justice Institute (the Institute), was held from 16 – 21 July, in Canterbury, UK. There were 46 delegates from 16 different countries. Around one-third of delegates had lived experience of disability and 10 disabled persons organisations were represented.

The overall aim of the Institute was threefold:

To share knowledge and tools developed by the Hub
To increase the Hub’s circle of influence through bringing in new Fellows/Hub members
To further establish the Hub to continue working towards CRPD-compliant access to justice for persons with disabilities.

The first two aims were realised: knowledge and tools developed by Hub members provided the basis for our agenda and 27 new Fellows/Hub members were recruited, of which 26 attended the Institute. Many delegates declared a commitment to building upon learning and taking forward and further developing ideas. A peer exchange programme was established to support the Institute, which fostered and encouraged new relationships and collaborative activity. A feedback form asked delegates to discuss their ideas for the future, and we are greatly encouraged by the response. In the five months following the Institute, most Hub members have engaged in at least one online event and/or meeting, three new areas of work are being developed, and Hub member expertise is being sought and shared amongst the membership. While it is not possible, so soon after the Institute, to comment on how successful our third aim might be, there is reason to be optimistic that the work of the Hub will continue to grow in size and influence.

Contribute to a better approach for 18- to 24-year-olds in custody:

We continue to be an active member of T2A’s campaign management group and attends regular meetings of the alliance.

In the autumn the Government announced that young adults would no longer transition to adult prisons once they had reached their 18th birthday, staying instead in the children’s estate for at least a further year. This is a complex issue since by custom and practice in the past 18-year-olds who were very near the completion of their sentences had been allowed to remain in children’s prisons beyond their birthday. Prisons are predicting the percentage of young adults in children’s prisons may rise to one in three (or beyond) by the summer and this is something that we continue to monitor closely. Ultimately the entitlements to a different prison regime that children enjoy

Prison Reform Trust

Trustees’ annual report

For the year ended 31 March 2023

could be diminished by the growing presence of young adults. It also creates a more complex set of arrangements for prison staff to manage.

The PPN has worked with Fair Trials to help develop their consultation approach and support serving young prisoners and former young prisoners to become involved in a study looking at young adults who gave a guilty plea at Court. They wanted to understand to what extent respondents felt they were making an informed decision when giving their plea, which feeds into wider work around access to justice. PPN supported their consultation by inviting PPN members to take part, via the newsletter and direct mailouts, as well as organising focus groups in the community with former prisoners. The report has had substantial newspaper and radio coverage.

Objectives we were not able to take forward

We decided to postpone a planned conference with NACRO on how prison regimes can support resettlement in the light of the operational pressures facing prisons.

For the same reason, we have postponed the annual writing competition.

We have also placed on hold a planned briefing to assess progress against the many objectives in the Prisons White Paper published in January 2022. It is already clear that the government itself appears to have moved on from much of the White Paper given changes in personnel and the crisis that a rising population and staffing shortfalls has produced.

We decided not to publish a briefing on young adult women in custody because the prison service itself had been able to give this issue substantial attention and invited us to comment on draft operational guidance which drew on most of the evidence we had gathered in preparation for publication.

Plans to use access to the Measuring the Quality of Prison Life (MQPL) database have been delayed due to staff ill-health but are now being taken forward in the context of the Building Futures programme.

Plans for a “data first” study, using access to large government databases, await the outcome of a funding application.

Priorities and new work for 2023/24

The five-year strategic plan for 2018-2023 was due to be replaced by a new five-year plan for 2023-2028, in April 2023. Due to a change in leadership, the process has been delayed, a new strategic plan will be issued for 2024-2029.

Prison Reform Trust

Trustees’ annual report

For the year ended 31 March 2023

Priorities for 2023/24:

Establish changes in leadership and management.
Formulate a new five-year strategy.
Continue with many of the work strands under our four objectives as outlined pages 6-17 of this report.

Explore new projects, notably:

Improving treatment and conditions for prisoners and their families-

Inform and Inspire-a series of Prison Governor workshops.
Prisoner reward and recognition scheme.

Reducing unnecessary imprisonment-

Diversion (women)-approaches to preventing re-offending by finding alternatives to formal criminal justice proceedings.

Structure, governance, and management

Governing document

The company is established under a memorandum of association, which sets out its objects and powers as a charitable company and is governed under its articles of association. The Prison Reform Trust is currently working to a five-year strategic plan, published in June 2018. Work to create a new five-year strategic plan, beginning in 2024, is underway.

The trustees

The trustees, who are also directors under company law, who served during the year and up to the date of this report are listed on page one. Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees on 31 March 2023 was 15, (31 March 2022:15).

Organisation

The Prison Reform Trust is a small organisation with clear objectives, a high national profile and a strong track record of achieving policy and practice change. It is governed by an experienced and knowledgeable Board of Trustees which meets four times a year. It operates within an equal opportunities policy the implementation of which is kept under review. Oversight of personnel matters and risk management is maintained by its Staffing and General Purposes sub-committee. Oversight of money is overseen by the Finance and Fundraising sub-committee. Management and development of the charitable company is delegated to its director, Peter Dawson, who is

Prison Reform Trust

Trustees’ annual report

For the year ended 31 March 2023

accountable to the Chair. Reports are submitted as required to Companies House and the Charity Commission by the company secretary. Systems for line management, appraisal, staff development and supervision are in place together with grievance and complaints procedures. A strategic plan was agreed by the Board for the period 2018-2023. A new strategic plan will be issued for 20242029.

The organisation is a charitable company limited by guarantee, incorporated on 3 March 1994 and registered as a charity on 23 March 1994.

All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 6 to the accounts.

Remuneration policy

The Prison Reform Trust aims to pay salaries which are fair, competitive with the charity sector and proportionate to the complexity of each role. In determining the right level of pay PRT uses the National Joint Council for Local Government Services pay scales and job evaluations as guidance. All staff are entitled to 7% of their gross salary as a non-contributory pension payment. The Prison Reform Trust ensures all staff are paid above the living wage as defined by the Living Wage Foundation, as well as paying above the London Living Wage.

James Timpson OBE has been the Chair since April 2016. Following a process by which the Staffing and General Purposes Sub-Committee considers the board’s needs in terms of its overall experience and skills, and the diversity of its membership, new trustees are invited to join the board.

Trustee induction and training

Opportunities to visit prisons alongside Prison Reform Trust staff are made available to those who wish to take them up. As far as possible, NCVO guidelines are followed regarding induction and training. Outside of the formal meetings structure there is a good level of trustee involvement in steering major programmes and project advisory work.

Financial review

In the financial year 2022/23 overall income exceeded expenditure by £72,787 (2022: income exceeded expenditure by £279,760). Total incoming resources for the year to 31 March 2023, including legacies, grants, and donations, were £2,056,029, compared to £1,906,759 in 2022.

Income included a grant from the Open Society Foundation of £360,721. Unusually, this sum is to span three years of programme expenditure and was paid upfront it is restricted to a single programme.

Prison Reform Trust

Trustees’ annual report

For the year ended 31 March 2023

Unrestricted grant, donation, subscriptions, and legacy income shows an increase of approximately 45% (£211,140) from £473,779 in 2022 to £684,919 in 2023, (note 2).

‘Other trading activities’ in the Statement of Financial Activities refers to fee income of £31,283. In 2022, ‘Other trading activities’ comprised £56,101, a decrease of £24,818.

Overall unrestricted income was £720,541 an increase of £190,472 (36%) from 2022 when unrestricted overall income was £530,069.

The Northmoor Trust donated in 2019 and this was designated, to specific purposes by trustees. Originally intended to be used over three financial years, the remaining funds were spent in 2023, so used over five financial years in total.

Restricted income shows approximately 3% decrease of £41,202, from £1,376,690 (2022) to £1,335,488 (2023).

Further details of funders who generously provided support for restricted funding programmes during the year are shown in note 15.

The Prison Reform Trust received significant donations and grants towards core costs from the Esmée Fairbairn Foundation; the Hadley Trust; the 29th of May 1961 Charitable Trust; the AB Charitable Trust; the PR & SH Southall Charitable Trust; the John Armitage Charitable Trust; the Highway One Trust; the Persula Foundation and the Millward Family Trust.

The Alchemy Foundation granted a sum restricted for use towards the fundraising costs and salary. This has been included in unrestricted totals.

Legacies derived from the estates of Jean Muir and Jennifer Anderson (note 2).

Total resources expended in the year amounted to £1,983,242, compared to £1,626,999 in the previous financial year, an increase of approximately 22% and amounting to £356,243. Net assets at the year-end totalled £1,603,108 (2022: £1,530,321) of which approximately 5% were represented by fixed assets, (2022:5%). The charity’s net liquid assets at the year-end covered approximately 9 months’ total operating costs, (2022:10).

In the 2022/23 financial year the Prison Reform Trust deployed unrestricted reserves to support programmes in the sum of £15,716 (2022: £15,461). This is shown as ‘Transfers between funds’ in the Statement of Financial Activities and is further detailed in note 15a.

Prison Reform Trust

Trustees’ annual report

For the year ended 31 March 2023

Principal risks and uncertainties

The Trust’s risk register is considered at bi-monthly senior management team meetings and forms part of the director’s report to quarterly board meetings. It is also considered periodically by both finance and general purposes sub committees.

The board’s structure of quarterly meetings with a finance sub-committee and a general purposes sub-committee working to it has works well, and the process of the board tenure procedures continues.

The finance sub-committee continues to benefit from by the co-option of a specialist member, Neil Yazdani, with specific financial expertise.

Our ability to attract candidates of quality when posts fall vacant has been shown to be high, with one appointment during the year, (maternity cover). We continue to look for a diverse and talented workforce and encourage applications from those with lived experience of prison.

Reserves policy and going concern

Although the Prison Reform Trust is fortunate in the breadth of its donor base, the trustees believe that in the absence of endowments, and with few guaranteed recurrent grants, the charity should aim to maintain liquid reserves sufficient to cover at least three months’ total anticipated expenditure. At least one-third (or one month) should be held as unrestricted, free liquid reserves. Notwithstanding the present difficult economic environment, the charity has developed a strategy to enable it to meet this objective.

Free reserves, which are unrestricted funds not designated or held as fixed assets, total £493,778 (2022: £367,669) for the financial year (approximately 3 months total expenditure on 2023 results). (2022: 2.5). Restricted funds total £1,034,780 (2022: £987,373), 6 months total expenditure. Together, amounting to £1,528,558 and 9 months (2022: £1,355,042,10 months).

Designated funds consist of a lease with a value of £74,550.

The trustees have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. The trustees and the management team have reviewed all expected income and expenditure projections and have concluded that, together with the reserves, there is a reasonable expectation that the Prison Reform Trust has adequate resources to continue in operational existence for the foreseeable future. The Prison Reform Trust, therefore, continues to adopt the going concern basis in preparing its financial statements.

Prison Reform Trust

Trustees’ annual report

For the year ended 31 March 2023

Fundraising

The Prison Reform Trust has the benefit of a part-time development manager, who is a member of the Institute of Fundraising. This role is generously funded and supported by The Alchemy Foundation. The Prison Reform Trust is registered with the Fundraising Regulator and the Information Commissioner’s Office.

Most of our funding across restricted and unrestricted areas comes from grants awarded upon application, from charitable trusts and foundations.

We also receive money from individual donors, corporations, legacies, and members of our Friends scheme, (subscriptions).

We do not use direct marketing, telemarketing, street collections, sponsorships, or any other form of fundraising, other than that stated above. The Prison Reform Trust complies fully with fundraising regulations and codes and has not received any complaints with regards to its fundraising activities. The Prison Reform Trust considers if people may be vulnerable or be in vulnerable circumstances-if we have reasonable grounds for believing that a potential donor lacks the capacity to decide to support us, then a donation will not be taken. If a donation has already been made, and at the time of donating the individual lacked capacity (and we receive evidence of this) then we will return that donation.

We do not use professional fundraisers or commercial participators, or any third parties.

Volunteers and gifts in kind

The Prison Reform Trust benefits from the input of volunteers, particularly this financial year from work on the Building Futures programme.

In June 2022, the Prison Reform Trust held an event to celebrate its 40[th] Anniversary. This event was entirely hosted and funded by DLA Piper.

Statement of responsibilities of the trustees

The trustees (who are also directors of Prison Reform Trust for the purposes of company law) are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the situation of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

Prison Reform Trust

Trustees’ annual report

For the year ended 31 March 2023

Select suitable accounting policies and then apply them consistently.
Observe the methods and principles in the Charities SORP.
Make judgements and estimates that are reasonable and prudent.
State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements.
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Prison Reform Trust

Trustees’ annual report

For the year ended 31 March 2023

In so far as the trustees are aware:

There is no relevant audit information of which the charitable company’s auditor is unaware.
The trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.

This confirmation is given and should be interpreted in accordance with the provisions of Section 418 of the Companies Act 2006.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 March 2023 was 15 (2022: 15). The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

Auditor

Sayer Vincent LLP was re-appointed as the charitable company's auditor during the year and has expressed its willingness to continue in that capacity.

The trustees’ annual report has been approved by the trustees on 12th September 2023 and signed on their behalf by

James Timpson OBE Chair

Independent auditor’s report

To the members of

Prison Reform Trust

Opinion

We have audited the financial statements of Prison Reform Trust (the ‘charitable company’) for the year ended 31 March 2023 which comprise the statement of financial activities, balance sheet, statement of cash flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Give a true and fair view of the state of the charitable company’s affairs as at 31 March 2023 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended.
Have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice.
Have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on Prison Reform Trust's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Independent auditor’s report

To the members of

Prison Reform Trust

Other information

The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

The information given in the trustees’ annual report, the financial year for which the financial statements are prepared is consistent with the financial statements.
The trustees’ annual report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ annual report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
The financial statements are not in agreement with the accounting records and returns; or
Certain disclosures of trustees’ remuneration specified by law are not made; or
We have not received all the information and explanations we require for our audit; or

Independent auditor’s report

To the members of

Prison Reform Trust

The trustees were not entitled to prepare the financial statements in accordance with the small companies’ regime and take advantage of the small companies’ exemptions in preparing the trustees’ annual report and from the requirement to prepare a strategic report.

Responsibilities of trustees

As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.

Capability of the audit in detecting irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

We enquired of management which included obtaining and reviewing supporting documentation, concerning the charity’s policies and procedures relating to:
Identifying, evaluating, and complying with laws and regulations and whether they were aware of any instances of non-compliance;

Independent auditor’s report

To the members of

Prison Reform Trust

Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected, or alleged fraud;
The internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations.
We inspected the minutes of meetings of those charged with governance.
We obtained an understanding of the legal and regulatory framework that the charity operates in, focusing on those laws and regulations that had a material effect on the financial statements or that had a fundamental effect on the operations of the charity from our professional and sector experience.
We communicated applicable laws and regulations throughout the audit team and remained alert to any indications of non-compliance throughout the audit.
We reviewed any reports made to regulators.
We reviewed the financial statement disclosures and tested these to supporting documentation to assess compliance with applicable laws and regulations.
We performed analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud.
In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments, assessed whether the judgements made in making accounting estimates are indicative of a potential bias and tested significant transactions that are unusual or those outside the normal course of business.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charitable company's members as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor’s report and for no other purpose.

Independent auditor’s report

To the members of

Prison Reform Trust

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Judith Miller (Senior statutory auditor)

14 September 2023

for and on behalf of Sayer Vincent LLP, Statutory Auditor Invicta House, 108-114 Golden Lane, LONDON, EC1Y 0TL

Prison Reform Trust

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 March 2023

For theyear ended 31 March 2023
				2023			2022
		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
	Note	£	£	£	£	£	£
Income from:
Grants, donations and legacies	2	684,919	-	684,919	473,779	-	473,779
Charitable activities	3
1 Reducing unnecessary imprisonment		-	527,467	527,467	-	518,793	518,793
2 Improving treatment & conditions for prisoners
and their families		-	373,300	373,300	-	314,993	314,993
3 Promoting equality and human rights in the
justice system		-	360,721	360,721	-	435,350	435,350
4 Informing the public, Parliament and policy
development		-	74,000	74,000	-	105,400	105,400
Other trading activities		31,283	-	31,283	56,101	2,154	58,255
Interest		4,339	-	4,339	189	-	189
Total income		720,541	1,335,488	2,056,029	530,069	1,376,690	1,906,759
Expenditure on:
Raising funds		27,014	-	27,014	30,000	-	30,000
Charitable activities
1 Reducing unnecessary imprisonment		319,691	484,420	804,111	305,974	401,199	707,173
2 Improving treatment & conditions for prisoners
and their families		202,254	367,908	570,162	193,576	314,574	508,150
3 Promoting equality and human rights in the
justice system		45,670	361,169	406,839	43,711	149,448	193,159
4 Informing the public, Parliament and policy
development		84,816	90,300	175,116	81,177	107,340	188,517
Total expenditure	4	679,445	1,303,797	1,983,242	654,438	972,561	1,626,999
Net income / (expenditure) for the year	5	41,096	31,691	72,787	(124,369)	404,129	279,760
Transfers between funds	15	(15,716)	15,716	-	(15,461)	15,461	-
Net movement in funds		25,380	47,407	72,787	(139,830)	419,590	279,760
Reconciliation of funds:
Funds brought forward		542,948	987,373	1,530,321	682,778	567,783	1,250,561
Total funds carried forward		568,328	1,034,780	1,603,108	542,948	987,373	1,530,321

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 14 to the financial statements.

Prison Reform Trust

Company no. 2906362

Balance sheet

As at 31 March 2023

As at 31 March 2023
Note Fixed assets: 10 Current assets: 11 Liabilities: 12 15 Total unrestricted funds: Debtors Restricted income funds Unrestricted income funds Designated funds (Northmoor Trust) The funds of the charity: Creditors: amounts falling due within one year Net current assets Total net assets Cash at bank and in hand Short term deposits Tangible assets Total charity funds Designated funds (lease)	£ 56,617 300,000 1,221,867	2023 £ 74,550 1,528,558	£ 62,333 - 1,446,117	2022 £ 78,100 1,452,221
	1,578,484 (49,926)		1,508,450 (56,229)
	493,778 - 74,550		367,669 97,179 78,100
		1,603,108		1,530,321
		1,034,780 568,328		987,373 542,948

		1,603,108		1,530,321

Approved by the trustees on 12th September 2023 and signed on their behalf by

James Timpson OBE Chair

Prison Reform Trust

Statement of cash flows

For the year ended 31 March 2023

Reconciliation of net expenditure to net cash flow from operating activities

£ £ 75,708 4,339 (4,297) 42 75,750 1,446,117 1,521,867 2023	2023 £ 72,787 7,847 (4,339) 5,716 (6,303)	2022 £ 279,760 10,077 (189) (30,586) 15,458
	75,708	274,520

75,750 1,446,117		268,182 1,177,935
1,521,867		1,446,117

Prison Reform Trust

Notes to the financial statements

For the year ended 31 March 2023

1 Accounting policies

a) Statutory information

Prison Reform Trust is a charitable company limited by guarantee and is incorporated in the United Kingdom.

The registered office address is 15 Northburgh Street, London, EC1V 0JR.

b) Basis of preparation

The financial statements have been prepared on a going concern basis and in accordance with 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) - (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

c) Public benefit entity

The charitable company meets the definition of a public benefit entity under FRS 102.

d) Going concern

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

e) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

Income from grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

f) Legacies

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.

g) Donations of gifts, services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteer time is not recognised so refer to the trustees’ annual report for more information about their contribution.

On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

h) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

i) Fund accounting

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

Prison Reform Trust

Notes to the financial statements

For the year ended 31 March 2023

1 Accounting policies (continued)

j) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Costs of raising funds relate to the costs incurred by the charitable company in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose
Expenditure on charitable activities includes the costs of undertaken to further the purposes of the charity and their associated support costs, and
Other expenditure represents those items not falling into any other heading

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

k) Allocation of support costs

Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the following basis which are an estimate, based on staff time, of the amount attributable to each activity.

Where information about the aims, objectives and projects of the charity is provided to potential beneficiaries, the costs associated with this publicity are allocated to charitable expenditure.

Where such information about the aims, objectives and projects of the charity is also provided to potential donors, activity costs are apportioned between fundraising and charitable activities on the basis of area of literature occupied by each activity.

Reducing unnecessary imprisonment 43%
Improving treatment & conditions for prisoners & their families 28%  Promoting equality & human rights in the justice system 6%  Informing the public, parliament in the justice system 12%  Support costs 5%  Governance costs 6%

Support and governance costs are re-allocated to each of the activities on the following basis which is an estimate, based on staff time, of the amount attributable to each activity.

Reducing unnecessary imprisonment 49%
Improving treatment & conditions for prisoners & their 31%  Promoting equality & human rights in the justice system 7%  Informing the public, parliament in the justice system 13%

Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities.

l) Operating leases

Service charges are charged quarterly over the term of the lease.

m) Tangible fixed assets

Items of equipment are capitalised where the purchase price exceeds £1,000. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Leasehold property 2%
Computer equipment 100%  Fixtures & fittings 25%

n) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

o) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. Long term deposits refer to maturity of one year from opening.

p) Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

Prison Reform Trust

Notes to the financial statements

For the year ended 31 March 2023

1 Accounting policies (continued)

q) Pensions

The Prison Reform Trust contributes towards employees' personal pension plans with costs being charged to the Statement of Financial Activities as they fall due. The Prison Reform Trust contributes to staff pensions at the rate of 7% on gross salaries. Pensions can be taken out by all staff on all contracts.

2 Income from charitable activities (unrestricted)

Income from charitable activities (unrestricted)
Unrestricted charitable activity-Grants Esmée Fairbairn Foundation Hadley Trust J Leon Charitable Fund Alchemy Foundation AB Charitable Trust John Armitage Charitable Trust Highway One Trust Millward Family Trust SR & PH Southall Trust Persula Foundation Other Total unrestricted income from charitable activities Grants (see below for list of funders) Other Gifts & donations Legacies	Unrestricted £ 339,000 315,315 30,604 35,622	£ - - - - Restricted	2023 Total £ 339,000 315,315 30,604 35,622	Unrestricted £ 257,000 146,671 70,108 56,290	£ - - - - Restricted	2022 Total £ 257,000 146,671 70,108 56,290
	720,541	-	720,541	530,069	-	530,069
	72,000 50,000 15,000 15,000 44,000 60,000 10,000 10,000 10,000 20,000 33,000	- - - - - - - - - - -	72,000 50,000 15,000 15,000 44,000 60,000 10,000 10,000 10,000 20,000 33,000	60,000 70,000 - 30,000 40,000 - - - - - 57,000	- - - - - - - - - - -	60,000 70,000 - 30,000 40,000 - - - - - 57,000
	339,000	-	339,000	257,000	-	257,000

Legacies derived from the estates of: Jean Muir (£1,994) and Jennifer Anderson (£28,610).

The value of services provided by advisors and volunteers is not incorporated into these financial statements. Acknowledgement of their contribution can be found in the Report of the Trustees.

3 Income from charitable activities (restricted)

Income from charitable activities (restricted)
Unrestricted £ National Lottery - - Hadley Trust - Porticus UK Foundation - Goldsmiths' Company - Blagrave Trust - Rank Foundation - Lankelly Chase Foundation - AB Charitable Trust - Lloyds Bank Foundation - Bernard Lewis Family Trust - Garfield Weston - The Band Trust - - Sub-total for improving treatment & conditions for prisoners & their families Sub-total for reducing unnecessary imprisonment Improving treatment and conditions for prisoners and their families Reducing unnecessary imprisonment	Unrestricted £ -	£ 527,467 Restricted	2023 Total £ 527,467	Unrestricted £ -	£ 518,793 Restricted	2022 Total £ 518,793
	-	527,467	527,467	-	518,793	518,793
	- - - - - - - - - - -	150,000 35,000 33,000 30,400 - - 2,400 5000 37500 50000 30000	150,000 35,000 33,000 30,400 - - 2,400 5,000 37,500 50,000 30,000	- - - - - - - - - - -	130,000 84,993 30,000 30,000 10,000 30,000 - - - - -	130,000 84,993 30,000 30,000 10,000 30,000 - - - - -
		373,300	373,300	-	314,993	314,993

Prison Reform Trust

Notes to the financial statements

For the year ended 31 March 2023

3 Income from charitable activities (restricted) continued

the year ended 31 March 2023 Income from charitable activities (restricted) continued	ntinued
Unrestricted £ The Open Society Foundation - Other - - The Bromley Trust - Barrow Cadbury Trust - - - Sub-total for informing the public, Parliament & policy development Total restricted income from charitable activities Informing the public, Parliament & policy development Sub-total for promoting equality & human rights in the justice system Promoting equality & human rights in the justice system	Unrestricted £ - -	£ 360,721 - Restricted	2023 Total £ 360,721 -	Unrestricted £ - -	£ 435,350 2,154 Restricted	2022 Total £ 435,350 2,154
	-	360,721	360,721	-	437,504	437,504
		40,000 34,000	40,000 34,000	- -	40,000 45,400	40,000 45,400
	-	74,000	74,000	-	85,400	85,400
	-	1,335,488	1,335,488	-	1,356,690	1,356,690

Prison Reform Trust

Notes to the financial statements

For the year ended 31 March 2023

4a Analysis of expenditure (current year)

ear)
Cost of raising funds £ 22,646 175 - - - - - - - - 4,193		Charitable activities			Governance costs £ - 6,477 - - - 737 - - - - 107	Support costs £ 495,891 20,027 10,230 768 13,979 21,108 19,217 210 (118,505) 7,847 174,338	2023 Total £ 1,242,489 169,497 142,362 35,712 13,979 21,845 53,969 9,649 - 7,847 285,893	2022 Total £ 1,125,882 32,548 157,622 25,032 3,287 19,052 29,008 9,746 - 10,077 214,745
	Reducing unneccessary imprisonment £ 284,762 32,405 47,120 100 - - 12,369 2,276 99,041 - 6,347	Improving treatment & conditions for prisoners & their families £ 301,532 23,816 7,059 - - - 10,413 7,163 5,000 - 12,925	Promoting equality & human rights in the justice system £ 77,949 86,597 76,695 34,844 - - 6,396 - 11,494 - 67,194	Informing the public, Parliament, and policy development £ 59,709 - 1,258 - - - 5,574 - 2,970 - 20,789
27,014 - -	484,420 316,104 3,587	367,908 199,984 2,270	361,169 45,158 512	90,300 83,864 952	7,321 - (7,321)	645,110 (645,110) -	1,983,242 - -	1,626,999 - -
27,014	804,111	570,162	406,839	175,116	-	-	1,983,242
				188,517

Prison Reform Trust

Notes to the financial statements

For the year ended 31 March 2023

4b Analysis of expenditure (prior year)

Cost of raising funds £ 19,241 - - - - - - - - - 10,759		Charitable activities	Charitable activities		Governance costs £ - 140 - - - 892 - - - - 445	Support costs £ 497,833 7,149 46,888 688 3,287 18,160 2,236 60 (109,375) 10,077 145,958	2022 Total £ 1,125,882 32,548 157,622 25,032 3,287 19,052 29,008 9,746 - 10,077 214,745
	Reducing unneccessary imprisonment £ 259,036 10,603 26,552 - - - 4,069 1,256 95,581 - 4,102	Improving treatment & conditions for prisoners & their families £ 240,249 12,412 19,751 658 - - 10,220 8,430 5,000 - 17,854	Promoting equality & human rights in the justice system £ 38,349 2,186 63,581 23,686 - - 630 - 6,034 - 14,982	Informing the public, Parliament, and policy development £ 71,174 58 850 - - - 11,853 - 2,760 - 20,645
30,000 - -	401,199 305,250 724	314,574 193,118 458	149,448 43,608 103	107,340 80,985 192	1,477 - (1,477)	622,961 (622,961) -	1,626,999 - -
30,000	707,173	508,150	193,159	188,517	-	-	1,626,999

Prison Reform Trust

Notes to the financial statements

For the year ended 31 March 2023

5 Net income / (expenditure) for the year

This is stated after charging / (crediting):

This is stated after charging / (crediting):
	2023	2022
	£	£
Depreciation	7,847	10,077
Auditor's remuneration (including VAT):
Audit	11,280	9,840
Trustee's indemnity insurance	737	892

There were no fees for non-audit services.

6 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel

Staff costs were as follows:

Staff costs were as follows:
Salaries and wages Social security costs Employer's contribution to personal pension schemes Employer’s contribution to defined contribution pension schemes	2023 £ 1,049,288 119,307 59,428 14,466	2022 £ 959,844 98,288 53,918 13,832
	1,242,489	1,125,882

The following number of employees received employee benefits (excluding employer pension costs and national insurance) during the year between:

			2023	2022
			No.	No.
£80,000-£90,000	(2022: restated from £100,000-£110,000	to £80,000-£90,000)	1	1

The total employee benefits (including pension contributions and national insurance) of the key management personnel were £102,847 (2022: £98,797).

The charity trustees were not paid or received any other benefits from employment with the charity in the year (2022: £nil). No charity trustee received payment for professional or other services supplied to the charity (2022: £nil).

Trustees' expenses represents the payment or reimbursement of travel and subsistence costs totalling £6,477 (2022: £140) incurred by 16 (2022: 1) members relating to attendance at meetings and planning awaydays of the trustees. Training expenses were £nil (2022: £nil). Hospitality and refreshments totalled £107, and insurance £737.

7 Staff numbers

The average number of employees (head count based on number staff employed) during the year was 26 (2022: 26).

Staff deployment

Staff deployment
0 Improving treatment & conditions for prisoners & their families Informing the public, parliament in the justice system Support Reducing unnecessary imprisonment Promoting equality & human rights in the justice system	2023 Approx. head count 5 10 1.5 4.5 5	2022 Approx. head count 4.5 10 1.5 5 5
	26	26

Prison Reform Trust

Notes to the financial statements

For the year ended 31 March 2023

8 Related party transactions

One grant was received from 29th May Charitable Trust for whom a PRT trustee, Elizabeth Rantzen, is also a trustee (2022:1).

Aggregate donations from related parties were £67,607, from the Chair, James Timpson of £66,287, (consisting of donations and reimbursement for staff and volunteer Christmas meal), and a donation from Edward Garnier, trustee of £1,320 (2022: £2,200).

9 Taxation

The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

10 Tangible fixed assets

Tangible fixed assets
At the end of the year At the start of the year Charge for the year At the start of the year Additions in year At the end of the year At the end of the year At the start of the year Net book value Cost or valuation Depreciation	Leasehold property £ 177,500 -	Fixtures and fittings £ - -	Computer equipment £ - 4,297	Total £ 177,500 4,297
	177,500	-	4,297	181,797
	99,400 3,550	- -	- 4,297	99,400 7,847
	102,950	-	4,297	107,247
	74,550 74,550	-	-	74,550 74,550
	78,100	-	-	78,100

All of the above assets are used for charitable purposes.

11 Debtors

Debtors
Trade creditors Charge card Accruals & deferred income (note 13) Creditors: amounts falling due within one year Other debtors Prepayments Accrued income Taxation, social security, pensions	2023 £ 2,887 21,720 32,010	2022 £ 33,257 18,376 10,700
	56,617	62,333
	2023 £ 3,455 799 7,752 37,920	2022 £ 14,744 261 4,264 36,960
	49,926	56,229

12 Creditors: amounts falling due within one year

Prison Reform Trust

Notes to the financial statements

For the year ended 31 March 2023

13 Deferred income

Deferred income (£30,000), is comprised of the annual payment of a grant from Goldsmiths, paid in March 2023 to be used over the course of the financial year commencing April 2023.

used over the course of the financial year commencing April 2023.
Balance at the beginning of the year Amount released to income in the year Amount deferred in the year Balance at the end of the year	2023 £ 30,000 -30,000 30,000	2022 £ - - 30,000
	30,000	30,000

14a Analysis of net assets between funds (current year)

Analysis of net assets between funds (current year)
Net current assets Tangible fixed assets Net assets at the end of the year	General unrestricted £ - 493,778	£ 74,550 - Designated	Restricted £ - 1,034,780	Total funds £ 74,550 1,528,558
	493,778	74,550	1,034,780	1,603,108

14b Analysis of net assets between funds (prior year)

	General
	unrestricted	Designated	Restricted	Total funds
	£	£	£	£
Tangible fixed assets	-	78,100	-	78,100
Net current assets	367,699	97,179	987,373	1,452,251
Net assets at the end of the year	367,699	175,279	987,373	1,530,351

Prison Reform Trust

Notes to the financial statements

For the year ended 31 March 2023

15a Movements in funds (current year)

Movements in funds (current year)
Restricted funds: Reducing unnecessary imprisonment Total restricted funds Unrestricted funds: Designated funds: Total designated funds Unrestricted income fund Total unrestricted funds Total funds Advice & information service Prisoner engagement Improving treatment & conditions for prisoners & their families Promoting equality & human rights in the justice system Informing the public, Parliament & policy development Fixed asset fund Northmoor Trust Active citizens-improving regimes National Lottery-Building Futures All Party Parliamentary Penal Group Bromley Briefings Prison Factfile Communications & policy Disability in prison-global	At the start of the year £ 492,894 - 73,901 - 401,806 9,010 - 9,762	Income & gains £ 527,467 237,500 105,800 30,000 360,721 17,000 40,000 17,000	Expenditure & losses £ 484,420 207,351 158,879 1,678 361,169 19,229 55,716 15,355	Transfers £ - - - - - - 15,716 -	At the end of the year £ 535,941 30,149 20,822 28,322 401,358 6,781 - 11,407
	987,373	1,335,488	1,303,797	15,716	1,034,780
	78,100 97,179	- -	3,550 97,179	- -	74,550 -
	175,279	-	100,729	-	74,550
	367,669 542,948	720,541 720,541	578,716 679,445	(15,716) (15,716)	493,778 527,583
	1,530,321	2,056,029	1,983,242	-	1,603,108

The narrative to explain the purpose of each fund is given at the foot of the note below.

Prison Reform Trust

Notes to the financial statements

For the year ended 31 March 2023

15b Movements in funds (prior year)

Movements in funds (prior year)
Total restricted funds Unrestricted funds: Designated funds: Total designated funds Unrestricted income fund Total unrestricted funds Total funds Communications & policy Bromley Briefings Prison Factfile Director salary Northmoor Trust Fixed asset fund All Party Parliamentary Penal Group National Lottery-Building Futures Writing competition Independent Commission Disability in prison-global Restricted funds: Reducing unnecessary imprisonment Improving treatment & conditions for prisoners & their families Advice & information service Promoting equality & human rights in the justice system Informing the public, Parliament & policy development Prisoner engagement Active citizens-improving regimes	At the start of the year £ 375,300 41,529 18,534 - - - 113,750 4,049 354 23,243 -	Income & gains £ 518,793 130,000 174,993 - - 10,000 437,504 22,700 40,000 42,700 -	Expenditure & losses £ 401,199 184,948 119,626 - - 10,000 149,448 18,594 55,535 33,211 -	Transfers £ - 13,419 - - - - - - - 2,042 -	At the end of the year £ 492,894 - 73,901 - - - 401,806 9,010 - 9,762 -
	576,759	1,376,690	972,561	15,461	987,373
	81,650 261,451	- -	3,550 164,272	- -	78,100 97,179
	343,101	-	167,822	-	175,279
	339,677 682,778	530,069 -	486,616 654,438	(15,461) (15,461)	367,669 542,948
	1,250,561	1,906,759	1,626,999	-	1,530,321

15 Purposes of restricted funds

In the financial year ended 31 March 2023, the Prison Reform Trust operated the following programmes through restricted funding:

Reducing unnecessary imprisonment

Building Futures: Funded by the National Lottery, this is a five-year programme focusing on long-term imprisonment in the UK.

Prison Reform Trust

Notes to the financial statements

For the year ended 31 March 2023

15 Purposes of restricted funds (continued)

Improving treatment & conditions for prisoners and their families

Advice & Information Service: Funded by the Hadley Trust, Garfield Weston and the Bernard Lewis Family Trust, the Prison Reform Trust’s advice and information service responds to thousands of queries a year from prisoners, their friends and families, and from people working with prisoners.

Prisoner engagement: Funded by Porticus UK, Blagrave Trust, the Goldsmiths' Company, AB Charitable Trust and Lloyds Bank Foundation, the prisoner engagement programme involves and seeks views from those affected by the criminal justice system.

Active Citizens: The Band Trust supports this work. On active citizenship, the Prison Reform Trust engages with prisons to facilitate workshops to identify new ways in which prisoners can take more responsibility for the health of their community.

Promoting equality & human rights in the justice system

Disability in prisons, global: This work is funded by the Open Society Foundation. This foundation gave funding in this financial year to expend over future financial years.

Informing the public, Parliament & policy development

All Party Parliamentary Penal Group: The Prison Reform Trust is funded by the Barrow Cadbury Trust to organise and provide the secretariat to meetings.

Bromley Briefings Prison Factfile: The Bromley Trust funds towards the bi-annual compilation, publication and dissemination of Prison: the Facts.

Communications & policy: The Barrow Cadbury Trust supports the communication and policy function.

Transfers

The reason for transfers at the Prison Reform Trust is to apply cash from unrestricted funds to finance a deficit on restricted funds. The total amount transferred from unrestricted funds to finance deficits in restricted programmes totals £15,716 for the financial year (2022: £15,461).

Purposes of designated funds

Designated funds consist of: a single fixed asset fund, representing the lease at 15 Northburgh Street. There remains 21 years at the current rate of amortisation. Also, a designated fund established in the 2018/19 financial year from monies donated by the Northmoor Trust. These funds were expended according to agreement reached by trustees, and remaining funds were fully expended during this financial year.

16 Legal status of the charity

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.

Prison Reform Trust

Contents

Reference and administrative information

Reference and administrative information

For the year ended 31 March 2023

Trustees’ annual report

For the year ended 31 March 2023

Objectives and activities

Purposes and aims

Trustees’ annual report

For the year ended 31 March 2023

Our purpose

Our vision

How we work

Trustees’ annual report

Overview of the year

Trustees’ annual report

For the year ended 31 March 2023

Performance in 2022/23

Reducing unnecessary imprisonment; change who goes to prison and for how

long

Trustees’ annual report

For the year ended 31 March 2023

Ensure a fair and effective parole system:

Trustees’ annual report

Reduce the imprisonment of women and ensuring their needs are met:

Reduce the number of children who end up in prison

Trustees’ annual report

For the year ended 31 March 2023

Improving treatment and conditions for prisoners and their families; Improve life in prison

Trustees’ annual report

For the year ended 31 March 2023

Trustees’ annual report

Trustees’ annual report

For the year ended 31 March 2023

Informing the public, Parliament and policy development: Get the facts about prison and prisoners better known

Trustees’ annual report

For the year ended 31 March 2023

Tell the success stories and challenge prejudice:

Publish the Bromley Briefings Prison Factfile:

Trustees’ annual report

For the year ended 31 March 2023

Educate and influence the public, policy makers and politicians:

Trustees’ annual report

For the year ended 31 March 2023

Provide the Secretariat to the Parliamentary All Party Penal Affairs Group:

Promoting equality and human rights in the justice system

Reduce race disproportionality:

Promote active citizenship in prisons:

Trustees’ annual report

For the year ended 31 March 2023

Trustees’ annual report

Objectives we were not able to take forward

Priorities and new work for 2023/24

Structure, governance, and management

Governing document

The trustees

Organisation

Trustees’ annual report

For the year ended 31 March 2023

Remuneration policy

Trustee induction and training

Financial review

Trustees’ annual report

For the year ended 31 March 2023

Principal risks and uncertainties

Reserves policy and going concern

Fundraising

Volunteers and gifts in kind

Statement of responsibilities of the trustees

Trustees’ annual report

Trustees’ annual report

For the year ended 31 March 2023

Auditor

To the members of

Prison Reform Trust

Opinion

Basis for opinion

Conclusions relating to going concern