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2021-03-31-accounts

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP

A COMPANY LIMITED BY GUARANTEE

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

For the year ended 31 March 2021

Company Registration Number 3067385 Charity Number 1048152

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Financial Statements Year ended 31 March 2021

CONTENTS Page
Company information 1
Trustees’ Annual Report 2 - 10
Independent auditors’ report 11-14
Statement of financial activities 15
Balance sheet 16
Statement of cash flows 17
Notes to the financial statements 18 - 32

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Company Information 31 March 2021

Registered charity name: Partners of Prisoners and Families Support Group
Company registration number: 3067385
Charity number: 1048152
Registered office: Valentine House
1079 Rochdale Road
Blackley
Manchester
M9 8AJ
Board of Trustees: Raymond Hill (Chair)
Sarah Beresford
Richard Conway
Sarah Cooke
Zack Haider
Lauren Hall
Richard Rowley
Auditors: Mitchell Charlesworth LLP
Chartered Accountants
Registered Auditor
3rdFloor
44 Peter Street
Manchester
M2 5GP
Bankers: Unity Trust Bank plc
Nine Brindley Place
Birmingham
B1 2HB
Solicitors: Hempsons
City Tower
Piccadilly Plaza
Manchester
M1 4BT

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Trustees’ Annual Report Year ended 31 March 2021

The Trustees are pleased to present their annual Trustees’ report together with the financial statements of the charity for the year ended 31 March 2021, which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK (FRS 102) (effective 1 January 2019).

Purposes and activities

The charity’s purposes are:

These purposes are delivered by following the current mission statement:

Partners of Prisoners and Families Support Group (POPS) aim to provide a variety of services to support anyone who has a link with someone in prison, prisoners, and other agencies. POPS provide assistance to these groups for the purpose of enabling families to cope with the stress of arrest, sentencing, imprisonment and release.

POPS is a proactive organisation and recognises the ever-changing needs of those it supports, especially in the light of the major changes taking place externally within the Criminal Justice System (CJS) and associated public services. These needs and the increasing potential for growth in demand for the services we provide have formed the backdrop for the development and implementation of our three-year Strategic Plan (Looking Back to Move Forward 2019-2022) and organisational staffing and service restructure.

The seven strategic priorities in the 2019-2022 strategic plan are as follows:

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Trustees’ Annual Report

Year ended 31 March 2021 [Continued]

Public benefit statement

The Trustees are clear that the purposes of Partners of Prisoners and Families Support Group are carried out for public benefit. They have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the purpose and objectives and when planning the future activities. In particular the Trustees will consider how planned activities will contribute to the aims and objectives they have set.

Achievements and performance

POPS’ overall vision for the period of this report is to ‘Look Back to Move Forward’ and to re-associate ourselves with our community roots. By doing so we have identified opportunities to ensure families, offenders and their children receive access to quality support, when required, both throughout the CJS and in the communities they live in. We will continue to do this by promoting the ethos of user voice and experience, taking all opportunities to raise the issues relating to the groups we work with and develop quality service delivery in line with new government agendas. The activities built into the “looking back to move forward” 2019/2022 strategic plan are on track to be implemented despite COVID-19 pandemic restrictions.

From April 20 – March 21 the COVID-19 pandemic and restrictions impacted all POPS’ service delivery. The most severely affected has been POPS’ prison-based coffee shops, which have remained closed for the whole year due to the Public Health England restrictions on cafes and other hospitality venues. The closure of the coffee shops resulted in a loss of income which was offset by relief funding provided by the commissioner.

All POPS’ welfare services continued to be delivered during the Pandemic via home working solutions, utilising telephone or online communication platforms eg Zoom. Where practicable, on-site adaptations were also made to delivery of prison-based welfare services. New methods of service delivery and new interventions were implemented in line with COVID-19 restrictions and COVID-19 secure requirements.

POPS have operated its core business requirements utilising a ‘home working’ policy plan which has been effective by ensuring daily telephone and online contact with key staff, regular online staff team support meetings and daily catch ups via email.

At a strategic level, POPS retained regular contact with Commissioners and funders via weekly meetings with HMPPS, to negotiate variations to contractual requirements to enable delivery to continue throughout the COVID-19 restrictions.

Partnerships

POPS continue to develop the concept of a “Continuum of Care” for offenders’ families, offenders and their children, as they progress through the various stages of the Criminal Justice System, including the communities they live in.

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Trustees’ Annual Report

Year ended 31 March 2021 [Continued]

Partnerships (continued)

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Trustees’ Annual Report

Year ended 31 March 2021 [Continued]

POPS updated the current Quality Cycle to be inclusive of legislative changes and data protection requirements

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Trustees’ Annual Report

Year ended 31 March 2021 [Continued]

Leadership and Management

Strategic plan

POPS have reviewed its strategic plan 2019-2022 as part of regular Board meetings and are confident that we will achieve the proposed aims and objectives before its natural end. We will liaise with Trustees and wider stakeholders to plan the development of the next strategic plan (2022-2025) that will ensure we continue to move forward to develop the organisational delivery for the next 3 years.

Human resources

POPS continue to review our capacity to deliver quality services and we continue to update our HR employment law department to ensure we remain a robust and fair employer. All the terms and conditions of service (contractual and non-contractual) are reviewed yearly via POPS’ Quality Cycle and updated appropriately to be in line with current legislation.

Financial review

The results and financial position reflect the impact of the COVID-19 pandemic on the business for the reporting period. The Trustees have considered the impact of the COVID-19 pandemic on the future business and have taken appropriate steps to mitigate this impact including:

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Trustees’ Annual Report

Year ended 31 March 2021 [Continued]

Gross Income was £1,118,506 which was £452,690 below budget and £461,199 lower than the last financial year.

Expenditure for the year was £1,003,608 which was £626,499 under budget and £549,830 lower than last year. There was a surplus for the year of £114,898 versus a budget deficit of (£58,911) and a previous year surplus £26,267.

The total reserves of the charity at the end of the financial year are £804,207 (2020: £689,309). This has been split between a general fund of £727,233 (2020: £614,309), designated funds of £75,000 (2020: £75,000) and restricted funds of £1,974 (2020: £Nil).

The designated funds consist of: Building Maintenance/Security £15,000; IT Maintenance £15,000; HR & Consultancy Fund £15,000; Governance & Trustee Recruitment/Training £5,000; Quality Standards £15,000; Staff Development £10,000.

POPS has delivered its financial targets according to the budget. This secure financial situation will allow POPS to commit some of its reserve strength in the coming year to further develop the potential and expansion of the charitable activities.

Investment powers and policy

The charity has a policy of prudent investment of surplus funds.

Investment statement

The charity adopts a very prudent approach to financial investments.

The policy is to maintain sufficient funds in a current account (at present with Unity Trust Bank) to ensure a minimum of one month’s planned expenditure is completely covered, even if no income was received. Preferably, two months’ planned expenditure should be covered. The current account funds are monitored on a daily basis by the Finance Department, and reviewed monthly by the Senior Management Team. Thereafter, Surplus Funds are deposited in two accounts, as defined by ratings agencies, and where possible, within the Financial Services Compensation Scheme level (currently £85,000) per account. The level of Surplus Funds is assessed and reviewed on a quarterly basis and reported to the Board of Trustees. Bank ratings are checked annually. Any recommendations for changes to Surplus Funds deposits, to increase/decrease values or to switch to alternative accounts, are put before the Board for authorisation.

Reserves policy

POPS has an agreed reserves policy that supports the maintenance of free reserves of between three and six months of the resources expended. At the end of the year, the free reserves were 16.18 months (2020: 14.61) excluding fixed assets. POPS ended the year with £804,207 net assets.

Risk management

The charity continues to review all its funding sources and required staffing knowledge to specialise in negotiating and sourcing grants and other contractual opportunities. Internal risks are minimised by implementation of management controls and self-auditing procedures. The financial management of the organisation is controlled by a specialist inhouse department and is overseen by the Board of Trustees. A new risk management framework has been developed to improve decision making. A New Business Development focus has also been implemented to ensure potential business opportunities are considered for any financial, capacity and reputational risks.

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Trustees’ Annual Report

Year ended 31 March 2021 [Continued]

Structure, Governance and Management

Governing document

POPS is a company limited by guarantee governed by its Memorandum and Articles of Association dated 12/06/1995 as amended by special resolutions dated 12/08/2002 as amended by special resolutions dated 15/09/2003 new articles adopted by special resolution dated 18/03/2013 as registered at Companies House on 08/04/2013.

Governance

POPS have recruited new Board members to reflect the capacity required to govern a growing organisation. We appointed new Trustees and continued to meet online at least four times per year with additional attendance at an allocated sub-committee. A robust online Trustee induction process was developed including training on POPS’ Management Accountancy procedure and reporting style, Human Resource and Operational overview and Strategic vision.

During the year, POPS’ Senior Management team met frequently with Trustees to ensure they were regularly updated and assured on the adaptations to service delivery impacted by COVID-19 restrictions, contractual negotiations and variations, and financial impact and mitigating actions taken.

Appointment of trustees

One third of the members of the Board of Trustees are retired by rotation at the annual general meeting. Retiring members are able to apply to be re-elected. The Charity is currently expanding the number of Trustees in order to introduce additional skills to complement those of the existing Board of Trustees. Selected prospective trustees complete an application form and are interviewed by the Chair of the Board and the Chief Executive Officer before being proposed to the Board of Trustees for acceptance as a new Board Member. Four new Trustees were recruited through the POPS Trustee recruitment process which included formal application and interview by the Chair of Trustees and CEO and ratification at the March 2021 Board meeting.

Trustee induction and training

New trustees are provided with a comprehensive induction pack and undergo an orientation day to brief them on their legal obligations under charity and company law, the content of the Memorandum and Articles of Association, the committee, decision making processes, the business plan and recent financial performance of the charity. During the induction day they meet key employees and other trustees. Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role. (Additional communication systems have been initiated in order to have contact with Trustees outside of statutory meeting: eg Designated sub-groups, and conference calls). POPS are looking to develop a Trustee Champion model that will allow Trustees to participate in-between meetings on operational matters that are matched to their specialist interest.

Reference and administrative details

Reference and administrative details are shown in the schedule of members of the board and professional advisers on page 1 of the financial statements.

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Trustees’ Annual Report

Year ended 31 March 2021 [Continued]

Directors and Trustees

The directors of the charitable company (the charity) are its Trustees for the purpose of charity law and throughout this report are collectively referred to as the Trustees. The Trustees who served the company during the period were as follows:

Key management personnel: Trustees and Directors

Chair: Raymond Hill

Richard Barnes (resigned 20 September 2021) Sarah Beresford Richard Conway (appointed 15 March 2021) Sarah Cooke Zack Haider (appointed 15 March 2021) Lauren Hall (appointed 15 March 2021)

Simon Scott (appointed 15 March 2021, resigned 20 September 2021)

Key management personnel: Principal staff

Chief Executive Officer: Diane Curry OBE

Plans for the future

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Trustees’ Annual Report

Year ended 31 March 2021 [Continued]

Trustees' responsibilities

The Trustees (who are also directors of POPS for the purpose 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 state of affairs 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:

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.

In so far as the Trustees are aware:

Auditors

Mitchell Charlesworth LLP has been re-appointed as auditors for the ensuing year.

Signed by order of the Trustees

26 September 2021 Raymond Hill Chairman

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Independent Auditor's Report Year ended 31 March 2021

We have audited the financial statements of Partners of Prisoners and Families Support Group (the ‘charitable company’) for the year-ended 31 March 2021 which comprise the Statement of Financial Activities, the Statement of Financial Activities (including Income and Expenditure Account), the Balance Sheet, the Cash Flow Statement 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:

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 the provisions available for small entities, in the circumstances as set out in note 22 to the financial statements 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 the company'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.

Other information

The Trustees are responsible for the 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. 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.

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Independent Auditor's Report Year ended 31 March 2021

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.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Trustees’ responsibilities statement 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

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with regulations made under section 154 of that Act.

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.

Details of the extent to which the audit was considered capable of detecting irregularities, including fraud and noncompliance with laws and regulations are set out below.

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Independent Auditor's Report Year ended 31 March 2021

We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and noncompliance with the laws and regulations, we considered the following:

As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in relation to the completeness of cash-based income as well as the timing of the recognition of income. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management over-ride and we identified a risk in relation to the posting of unusual journals and the manipulation of accounting estimates.

We also obtained an understanding of the legal and regulatory frameworks that the organisation operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included Safeguarding, the Financial Reporting Standard applicable in the UK (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK (FRS 102), and the Companies Act 2006.

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 for the audit of the financial statements is located on the Financial Reporting Council’s website at: http://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Independent Auditor's Report Year ended 31 March 2021

Use of our report

This report is made solely to the charitable company’s Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company’s Trustees those matters we are required to state to them in an auditor’s report and for no other purpose. 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 Trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Alison Buckley (Senior Statutory Auditor) MITCHELL CHARLESWORTH LLP Chartered Accountants Statutory Auditor 3[rd] Floor 44 Peter Street Manchester M3 5GP

Dated: 26 September 2021

Mitchell Charlesworth LLP is eligible to act as auditors in terms of Section 1212 of the Companies Act 2006

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Statement of Financial Activities (including income and expenditure account) Year ended 31 March 2021

Note
Unrestricted
Funds
£
Income
Grants and donations
5
309,997
Income from charitable
activities:
Operation of prison visitor
centres, family link work
and tea bar services
6
3,347
Investment income
7
426
Total income
313,770
Expenditure
Costs of raising funds:
Fundraising costs of
donations and legacies
8
216
Expenditure on charitable
activities:
Operation of prison visitor
centres, family link work
and tea bar services
9
99,501
Total expenditure
99,717
Net income/(expenditure)
214,053
Transfers between funds
16
(101,129)
Net movement of funds for
the year
112,924
Reconciliation of funds
Total funds brought
forward
689,309
Total funds carried forward
802,233		 Restricted
Funds
Total Funds
2021
Unrestricted
Funds
£
£
£
242,160
552,157
2,269
562,576
565,923
834,892
-
426
789
804,736
1,118,506
837,950
-
216
216
903,891
1,003,392
542,294
903,891
1,003,608
542,510
(99,155)
114,898
295,440
101,129
-
(267,865)
1,974
114,898
27,575
-
689,309
661,734
1,974
804,207
689,309		 Restricted
Funds
Total Funds
2020
£
£
209,538
211,807
532,217
1,367,109
-
789
741,755
1,579,705
-
216
1,010,928
1,553,222
1,010,928
1,553,438
(269,173)
26,267
267,865
-
(1,308)
26,267
1,308
663,042
-
689,309		 Restricted
Funds
Total Funds
2020
£
£
209,538
211,807
532,217
1,367,109
-
789
741,755
1,579,705
-
216
1,010,928
1,553,222
1,010,928
1,553,438
(269,173)
26,267
267,865
-
(1,308)
26,267
1,308
663,042
-
689,309
1,579,705
216
1,553,222
1,553,438
26,267
-
26,267
663,042
689,309

The Statement of Financial Activities includes all gains and losses in the year and

all income and expenditure derive from continuing activities

The notes on pages 18-32 form part of these financial statements

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Balance sheet as at 31 March 2021

Note
Fixed assets
Tangible assets
18
Current assets
Stocks
19
Debtors
20
Cash at bank and in hand
Creditors: Amounts falling due within one year
21
Net current assets
Net assets
Funds
Restricted income funds
25
Unrestricted income funds
General
25
Designated
25
Net current assets
Total funds		 2021
£
£
109,909
782
20,737
710,434
731,953
(37,655)
694,298
804,207
1,974
727,233
75,000
802,233
804,207		 2020
£
£
115,184
7,908
29,124
578,100
615,132
(41,007)
574,125
689,309
-
614,309
75,000
689,309
689,309

For the year-ending 31 March 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies but as this company is a charity, it is subject to audit under the Charities Act 2011.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of the financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

These financial statements were approved by the members of the committee on the ________ and are 26 September 2021 signed on their behalf by:

Raymond Hill Chairman

Company Registration No. 3067385

The notes on pages 18-32 form part of these financial statements

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Statement of cash flows Year ended 31 March 2021

Note
Cash flows from operating activities
Cash used in operating activities
26
Net cash inflow generated from operating
activities
Cash used in investing activities
Interest income
Purchase of property, plant and equipment
Net cash used in investing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2021
£
£
144,247
144,247
426
(12,339)
(11,913)
132,334
578,100
710,434		 2020
£
£
25,370
25,370
789
(1,950)
(1,161)
24,209
553,891
578,100

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Notes to the Financial Statements Year ended 31 March 2021

1. Company information

Partners of Prisoners and Families Support Group is a company limited by guarantee domiciled and incorporated in England and Wales. The registered office is Valentine House, 1079 Rochdale Road, Blackley, Manchester, M9 8AJ.

2. Accounting Policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

Basis of preparation

The financial statements have been prepared 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 (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK (FRS 102) and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

Partners of Prisoners and Families Support Group meet the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Going concern

At the time of approving the financial statements and having due regard to the impact of COVID-19, as referred to in the Trustees’ Report, the Trustees have a reasonable expectation that the organisation has adequate resources to continue in operational existence for the foreseeable future. Thus, the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Income

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

Income from government and other 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. Grants are deferred to future periods only when this is specified by the funder or other preconditions of the fund are not yet met.

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 Trust 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.

Investment income is recognised on a receivable basis.

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Notes to the Financial Statements Year ended 31 March 2021

2. Accounting Policies [Continued]

Expenditure

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:

Funds structure

Tangible fixed assets

All fixed assets are initially recorded at cost. The charity operates a £1,000 capitalisation policy and items will not be capitalised under this de-minimis limit. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Freehold land and buildings - 4% straight line Equipment - 25% straight line

Stock

Stock of goods for resale is included at the lower of cost or net realisable value.

Operating leases

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the Statement of Financial Activities on a straight-line basis over the period of the lease.

Pensions

The charity operates an auto enrolment defined contribution scheme for all eligible employees in line with current legislation.

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Notes to the Financial Statements Year ended 31 March 2021

2. Accounting Policies [Continued]

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discounts offered.

Prepayments are valued at the amount prepaid net of any trade discounts due.

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.

Creditors and provisions

Creditors and provisions 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 and provisions are normally recognised at their settlement amount after allowing for any trade discounts due

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

3. Legal status of the Charity

The company is limited by guarantee and all members have agreed to contribute an amount not exceeding £10 in the event of a winding up. The number of members at the year-end was 9 (2020: 5).

4. Judgements and key sources of estimation uncertainty

In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Notes to the Financial Statements Year ended 31 March 2021

Unrestricted Unrestricted Restricted Total Funds Unrestricted Unrestricted
Restricted		 Total Funds
5. Grants and donations Funds Funds 2021 Funds Funds 2020
£ £ £ £
£		 £
Grants
ICO - 126,218 126,218 -
138,838		 138,838
Women’s Centre Oldham - 50,725 50,725 -
60,000		 60,000
Merseyside VRU - 59,936 59,936 -
10,700		 10,700
Clothworkers Foundation - 5,000 5,000 -
-		 -
HMPS Shared Services 188,4722 - 188,472 -
-		 -
COVID-19 Job Retention
Grant 109,2622 - 109,262 -
-		 -
297,7344 241,879 539,613 -
209,538		 209,538
Donations
Online and other
donations 12,2632 281 12,544 2,269
-		 2,269
309,9977 242,160 552,157 2,269
209,538		 211,807
Income from charitable Unrestricted Restricted Total Funds Unrestricted Restricted Total Funds
6. activities Funds Funds 2021 Funds Funds 2020
£ £ £ £
£		 £
Income from service level
agreements and fees
Visitors’ centre
operation - 562,576 562,576 -
532,217		 532,217
Tea Bar Activities 3,347 - 3,347 834,892
-		 834,892
3,347 562,576 565,923 1,367,109
1,367,109		 1,367,109
Unrestricted Total Funds Unrestricted Total Funds
7. Investment Income Funds 2021 Funds 2020
The investment income arises from interest £
bearing deposit accounts. £ £ £
Bank interest received 426 426 789 789
Unrestricted Total Funds Unrestricted Total Funds
8. Costs of raising funds Funds 2021 Funds 2020
£ £ £ £
Donation and fundraising costs 216 216 216 216

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Notes to the Financial Statements Year ended 31 March 2021

9. Analysis of charitable expenditure – current year

The charity undertakes direct charitable activities only and does not make grant payments.

Basis of
allocation
Hub & Tea
Bar Services
£
Tea Bar & VC supplies
Direct
16,153
Wages and salaries
Direct
83,348
Governance costs
Direct
-
Support costs
Note 11
-
Total
99,501		 Visitor
centres
Family Link
Work
£
£
3,349
-
354,878
147,507
10,828
4,661
256,337
126,331
625,392
278,499		 Total
2021
£
19,502
585,733
15,489
382,668
1,003,392

Analysis of charitable expenditure – prior year

The charity undertakes direct charitable activities only and does not make grant payments.

Basis of
allocation
Hub & Tea
Bar Services
£
Tea Bar & VC supplies
Direct
419,437
Wages and salaries
Direct
122,857
Governance costs
Direct
-
Support costs
Note 11
-
Total
542,294		 Visitor
centres
Family Link
Work
£
£
1,670
-
421,982
119,781
9,036
3,558
300,829
154,072
733,517
277,411		 Total
2020
£
421,107
664,620
12,594
454,901
1,553,222

Expenditure on charitable activities was £1,003,392 (2020: £1,553,222) of which £99,501 was unrestricted (2020: £542,294) and £903,891 restricted (2020: £1,010,928).

10. Summary of analysis of expenditure and related income for charitable activities – current year

Hub & Tea
Bar Services
£
Costs (note 9)
(99,501)
Grant support (note 5)
297,734
SLA support (note 6)
-
Net cost - other income
198,233		 Visitor
centres
Family Link
Work
Total
2021
£
£
£
(625,392)
(278,499)
(1,003,392)
-
241,879
539,613
562,576
-
562,576
(62,816)
(36,620)
98,797

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Notes to the Financial Statements Year ended 31 March 2021

10. Summary of analysis of expenditure and related income for charitable activities – prior year

Hub & Tea
Bar Services
£
Costs (note 9)
(542,294)
Grant support (note 5)
-
SLA support (note 6)
-
Net cost - other income
(542,294)		 Visitor
centres
Family Link
Work
Total
2020
£
£
£
(733,517)
(277,411)
(1,553,222)
-
209,538
209,538
532,217
-
532,217
(201,300)
(67,873)
(811,467)

11. Analysis of support costs – current year

The charity allocates its support costs as shown in the table below and then further apportions those costs between the three charitable activities undertaken (see note 9). Where practicable any support costs are directly attributed to the activity, where this is not possible it has been apportioned pro-rata to the income derived from the activity.

Support cost
Basis of allocation
Prison visitor
centres, family
link work & tea
bar facilities
Governance
£
£
Project costs
Direct
16,052
-
Wages and salaries
Income derived
270,526
-
Premises costs
Income derived
10,715
-
General operating costs
Income derived
85,375
-
Audit fees
Governance
-
9,300
Legal and professional costs
Governance
-
6,189
382,668
15,489
Analysis of support costs – prior year
Support cost
Basis of allocation
Prison visitor
centres, family
link work & tea
bar facilities
Governance
£
£
Project costs
Direct
35,633
-
Wages and salaries
Income derived
303,233
-
Premises costs
Income derived
24,049
-
General operating costs
Income derived
91,986
-
Audit fees
Governance
-
8,880
Legal and professional fees
Governance
-
3,601
Board expenses
Governance
-
113
454,901
12,594		 Total
2021
£
16,052
270,526
10,715
85,375
9,300
6,189
398,157
Total
2020
£
35,633
303,233
24,049
91,986
8,880
3,601
113
467,495

Analysis of support costs – prior year

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Notes to the Financial Statements Year ended 31 March 2021

12. Staff costs and emoluments
Total staff costs were as follows:
Salaries and wages
Social security costs
Pension costs		 2021
£
791,433
51,186
13,641
856,260		 2020
£
898,314
54,514
15,025
967,853

The number of employees who earned between £60,000 and £69,999 is 0 (2020: 1).

No charity Trustees received any emoluments or payment for professional or other services in the year. No Trustees were re-imbursed for travelling expenses during the year (2020: Two Trustees - £113).

The key management personnel of the charity comprise the Trustees and the Chief Executive Officer, the total employee benefits of the key management personnel of the Trust was £56,190 (2020: £60,071).

13. Staff numbers

taff numbers
The average number of employees during the year was as follows:
Chief Executive
Head of Operations
Managers
Family Support Leads
Administration
Support Workers		 2021
Number
1
1
4
11
1
31
49		 2020
Number
1
1
4
11
3
36
56

14. Pension Costs

The charity operates an auto enrolment defined contribution scheme for all eligible employees in line with current legislation. It is a defined contribution scheme and contributions are charged in the statement of financial activities as they accrue. The employer’s charge for the year for the charity is £13,641 (2020: £15,025).

15. Net (outgoing)/incoming resources for the year 2021 2020
£ £
This is stated after charging:
Depreciation 17,614 15,030
Auditor’s remuneration:
External audit 7,380 6,990
Other services 2,460 2,310

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Notes to the Financial Statements Year ended 31 March 2021

16. Transfers between funds

During the year the organisation received COVID-19 Job Retention Scheme income. This income has been treated as unrestricted income initially and amounts claimed in relation to both Visitor Centre and restricted project wages have then been transferred to those respective funds to reduce the employment costs. These amounted to £52,939 to reduce Visitor Centre wages and £4,566 for the Women’s Centre Oldham.

The balance of funds was transferred from/to the unrestricted fund during the year to cover remaining costs incurred on a number of restricted funds (see note 25).

17. Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

18. Tangible fixed assets
Freehold
buildings
Equipment
£
£
Cost
At 1st April 2020
244,291
22,363
Additions
-
12,339
At 31st March 2021
244,291
34,702
Depreciation
At 1st April 2020
136,336
15,134
Charge for the year
9,772
7,842
At 31st March 2021
146,108
22,976
Net book value
At 31st March 2021
98,183
11,726
At 31st March 2020
107,955
7,229
19. Stock
2021
£
Goods for resale
782		 Total
£
266,654
12,339
278,993
151,470
17,614
169,084
109,909
115,184
2020
£
7,908

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Notes to the Financial Statements Year ended 31 March 2021

20. Debtors
Trade debtors
Prepayments and other debtors
21. Creditors: amounts falling due within one year
Trade creditors
Accruals and other creditors		 2021
£
9,046
11,691
20,737
2021
£
8,230
29,425
37,655		 2020
£
11,570
17,554
29,124
2020
£
22,789
18,218
41,007

22. APB ethical standards

In common with many other charities of our size we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Notes to the Financial Statements Year ended 31 March 2021

23. Commitments under operating leases

The company leases office equipment under formal operating leases. The lease agreements terminate in 2022 and 2023 respectively.

At 31 March 2021 the company had annual commitments under non-cancellable operating leases as set out below.

below.
Other equipment
2021 2020
Operating leases which expire: £ £
Within 1 year 9,744 13,919
Within 2 to 5 years 4,865 14,609
14,609 28,528
24. Analysis of net assets between funds Designated Restricted
Current year General Fund Funds Funds Total
£ £ £ £
Tangible fixed assets 109,909 - - 109,909
Cash at bank and in hand 710,434 - - 710,434
Other net current assets/(liabilities) (93,110) 75,000 1,974 (16,136)
727,233 75,000 1,974 804,207
Previous year Designated Restricted
General Fund Funds Funds Total
£ £ £ £
Tangible fixed assets 115,184 - - 115,184
Cash at bank and in hand 578,100 - - 578,100
Other net current assets/(liabilities) (78,975) 75,000 - (3,975)
614,309 75,000 - 689,309

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Notes to the Financial Statements Year ended 31 March 2021

25. Analysis of charitable funds Balance at Incoming Resources Balance at
1 April 2020 resources Expended Transfers 31 March 2021
Analysis of unrestricted fund
movements £ £
£		 £ £
General fund 614,309 313,770
(99,717)		 (101,129) 727,233
Designated funds
Building Maintenance / Security 15,000 -
-		 - 15,000
IT Maintenance 15,000 -
-		 - 15,000
HR & Consultancy 15,000 -
-		 - 15,000
Governance / Trustee
Recruitment & Training 5,000 -
-		 - 5,000
Staff Development 10,000 -
-		 - 10,000
Quality Standards 15,000 -
-
-		 - 15,000
Total designated funds 75,000 -
-		 - 75,000
Total unrestricted funds 689,309 313,770
(99,717)
 (101,129)
 802,233
Name of fund Description, nature, and purposes of the fund

Building Maintenance / Security

To provide for general building upkeep and repair.

IT Maintenance

To provide an opportunity to respond to growth and development requirements in relation to IT performance.

HR & Consultancy

To provide for any associated costs in relation to the re-structure or support of the POPS Management team.

Governance / Trustee To provide for a robust governance board including recruitment and Recruitment and Training training of new trustees.

To provide for training and development of management roles created by Staff Development the Senior Management restructure process.

Quality Standards To adopt ISO or equivalent quality standard.

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Notes to the Financial Statements Year ended 31 March 2021

25. Analysis of charitable funds Fund at Incoming Resources Fund at
[Continued] 1 April 2020 resources Expended Transfers 31 March 2021
Analysis of restricted fund £ £ £ £ £
movements
Visitor centres - 562,576 (625,392) 62,816 -
ICO - 126,218 (139,466) 13,248 -
Women’s Centre Oldham - 51,006 (55,699) 4,693 -
Merseyside VRU - 59,936 (80,308) 20,372 -
Clothworkers Foundation - 5,000 (3,026) - 1,974
Total - 804,736 (903,891) 101,129 1,974
Name of fund Description, nature, and purposes of the fund
Visitor centres Provision of support services to families at NW prison visitor centres.
ICO Family support service attached to Intensive Community Order sentence.
Support to women of Oldham at risk of contact with the criminal justice
Women’s Centre Oldham system.
Merseyside VRU Prisoners Family Support consultation project in Merseyside
Clothworkers Foundation Purchase of IT equipment

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Notes to the Financial Statements Year ended 31 March 2021

25. Analysis of charitable funds Balance at Incoming Resources Balance at
[Continued] 1 April 2019 resources Expended Transfers 31 March 2020
Analysis of unrestricted fund
movements £ £ £ £ £
General fund 539,234 837,950 (542,510) (220,365) 614,309
Designated funds
Building Maintenance / Security 15,000 - - - 15,000
IT Maintenance 5,000 - - 10,000 15,000
HR & Consultancy 35,000 - - (20,000) 15,000
Governance / Trustee
Recruitment & Training 7,500 - - (2,500) 5,000
Staff Development 10,000 - - - 10,000
2nd Chance Development 45,000 - - (45,000) -
Quality Standards 5,000 - - 10,000 15,000
-
Total designated funds 122,500 - - (47,500) 75,000
Total unrestricted funds 661,734 837,950 (542,510) (267,865) 689,309

Name of fund Description, nature and purposes of the fund

Building Maintenance / Security

To provide for general building upkeep and repair.

IT Maintenance

To provide an opportunity to respond to growth and development requirements in relation to IT performance.

HR & Consultancy

To provide for any associated costs in relation to the re-structure or support of the POPS Management team.

Governance / Trustee Recruitment and Training

To provide for a robust governance board including recruitment and training of new trustees.

Staff Development

To provide for training and development of management roles created by the Senior Management restructure process.

2[nd] Chance Development Quality Standards

Improve the commercial scope of 2[nd] chance activity.

To adopt ISO or equivalent quality standard.

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Notes to the Financial Statements Year ended 31 March 2021

25. Analysis of charitable funds Fund at Incoming Resources Fund at
[Continued] 1 April 2019 resources Expended Transfers 31 March 2020
Analysis of restricted fund £ £ £ £ £
movements
Visitor centres - 532,217 (733,517) 201,300 -
FEW 130 - - (130) -
ICO - 138,838 (179,517) 40,679 -
Women’s Centre Oldham - 60,000 (81,545) 21,545 -
ReConnect - - (3,107) 3,107 -
FLW Liverpool 525 - - (525) -
Sportivate 653 - - (653) -
Merseyside VRU - 10,700 (13,242) 2,542 -
Total 1,308 741,755 (1,010,928) 267,865 -

Name of fund Description, nature and purposes of the fund

FEW Family engagement service delivered at HMP Styal and HMYOI Hindley. ICO Family support service attached to Intensive Community Order sentence.

Women’s Centre Oldham

Support to women of Oldham at risk of contact with the criminal justice system.

ReConnect

NPS Pilot project to provide a resettlement pathway for BAME males Life Sentence prisoners returning to the Northwest area post release.

FLW Liverpool

CRC Pilot project to provide support for Merseyside based families who have a family member serving a custodial sentence 6 - 12 months at HMP Liverpool.

Short term project to increase the participation of women under 25 years Sportivate of age in exercise activities.

Merseyside VRU

Prisoners Family Support consultation project in Merseyside

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Notes to the Financial Statements Year ended 31 March 2021

26. Cash used in operations
Net movements in funds
Adjustments for:
Depreciation
Interest income
Movements in working capital:
Decrease/(increase) in stock
Decrease/(increase) in debtors
(Decrease)/increase in creditors
Net cash used in operations
27. Net debt reconciliation
Cash
Cash		 2021
2020
£
£
114,898
26,267
17,614
15,030
(426)
(789)
7,126
(276)
8,387
10,385
(3,352)
(25,247)
144,247
25,370
1 April
2020 Cash flows
31 March
2021
£
£
£
578,100
132,334
710,434
578,100
132,334
710,434
1 April
2019 Cash flows
31 March
2020
£
£
£
553,891
24,209
578,100
553,891
24,209
578,100

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