2022-03-31-accounts - Partners Of Prisoners And Families Support Group

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CONTENTS	Page
Company information
Trustees' Annual Report	2-13
Independent auditors' report	14-17
Statement offinancial activities	18
Balance sheet	19
Statement ofcash flows	20
Notes to the financial statements	21-35

Registered charity name:	Registered charity name:	Registered charity name:	Partners of Prisoners	and Families Support Group
Company	registration	number:	3067385
Charity number:			1048152
Registered	offic:		Valentine House
			1079Rochdale Road
			Blackley
			Manchester
			M9 8AI
Board ofTrustees:			Raymond Hill (Chair)
			Richard Conway
			Sarah Cooke
			Lauren Hall
			Richard Rowley
			Guy Grant
			Nicola Anderson
Auditors:			Mitchell Charlesworth	LLP
			Chartered Accountants
			Registered Auditor
			3w Floor
			44 Peter Street
			Manchester
			M2 5GP
Bankers:			Unity Trust Bank pic
			Nine Brindley Place
			Birmingham
			812HB
Solicitors:			Hem psons
			City Tower
			Piccadilly Plaza
			Manchester
			M14BT

Forthis document the following information	applies as at 3	1March 2022
Reserve Summary Total Reserves (including fixed assets) Property revaluation and fixed assets Current Assets less Current Liabilities		E 736,033 (95,495) 640,538
Assigned Costs;
Head Office Salary costfor six months Redundancies Head Office running cost for six months Legal/Estate Agent fees		121,128 75,000 49,216 10,000
		255,344
Creditors Designated Funds Total six months running cost Total remaining balance (excluding property	value)	30,000 75,000 (360,344) 280,194
Opportunity Funds		280,194

Bank Accounts
Current Accounts:
Unity Trust —Current Account	298,165
Surplus Funds:
RBSDeposit Account Virgin Bank Petty Cash Total Cash at Bank and In Hand	135,788 187,454 1,391 822,298

		Unrestricted	Restricted	Total Funds	Unrestricted	Restrkted	Total Funds
	Mote	Funds	Funds	2022	Funds	Funds	2021
Income		6	6	6	6	6	6
Grants and donations		15,235	163,548	178,783	309,997	242,160	552,157
income from charitable
activities:
Operation ofprison visitor
centres, family link work
and tea bar services Investment income Other income		102,761 249 100	644,747	747,508 249 100	3,347 426	562,576	565,923 426
Total income		118,345	808,295	926,640	313,770	804,736	1,118,506
Expenditure
Costs ofraising funds:
Fundraising costs of
donations and legacies					216		216
Expenditure on charitable
activities:
Operation of prison visitor
centres, family link work
and tea bar services		71,433	923,382	994,815	99,501	903,891	1,003,392
Total expenditure		71,433	923,382	994,815	99,717	903,891	1,003,608
Net income/(expenditure)		46,913	(115,087)	(68,174)	214,053	(99,155)	114,898
Transfers between funds	16	(114,175)	114,175		(101,129)	101,129
Net movement offunds for
the year		(67,262)	(912)	(68,174)	112,924	1,974	114,898
Reconciiiation offunds
Total funds brought
forward		802,233	1,974	804,207	689,309		689,309
Total funds carried forward		734,971	1,062	736,033	802,233	1,974	804,207

					2022		2021
			Note
Fixed assets
Tangible assets			18		95,495		109,909
Current assets
Stocks			19	3,161		782
Debtors			20	42,661		20,737
Cash at bank	and in	hand		622,798		710,434
				668,620		731,953
Creditors: Amounts		falling due within one year	21	(28,082)		(37,655)
Net current	assets				640,538		694,298
Net assets					736,033		804,207
Funds
Restricted income funds			24		1,062		1,974
Unrestricted	income	funds
General			24	659,971		727,233
Designated			24	75,000		75,000
Net current assets					734,971		802,233
Totalfunds					736,033		804,207

							2022		2021
					Note	6
Cash flows from operating		activities
Cash used/(generated)	in operating		activities		25	(87,885)		144,247
Net cash (outflow)/inflow		generated		from
operating activities							(87,885)		144,247
Cash generated/(used)	in	investing	activities
Interest income						249		426
Purchase ofproperty,	plant and equipment							(12,339)
Net cash generated/(used)		in investing
activities									(11,913)
Net (decrease)/increase	in cash and		cash
equivalents							(87,636)		132,334
Cash and cash equivalents		at beginning		ofyear			710,434		578,100
Cash and cash equivalents		at end of	year				622,798		710,434

			Unrestricted	Restricted	Total Funds	Unrestricted	Restricted	Total Funds
	Grants and	donations	Funds	Funds	2022	Funds	Funds	2021
			f	f	f		f	f
	Grants
	ICO						126,218	126,218
	Women's Centre Oldham			69,371	69,371		50,725	50,725
	Merseyside	VRU		94,177	94,177		59,936	59,936
	Clothworkers	Foundation					5,000	5,000
	HMPS Shared Services					188,472		188,472
	COVID-19 lob Retention
	Grant		4,866		4,866	109,262		109,262
	COVID-19 Additional
	Restrictions	Grant	9,245		9,245
			14,111	163,548	177,659	297,734	241,879	539,613
	Donations
	Online and other
	donations		1,124		1,124	12,263	281	12,544
			15,235	163,548	178,873	309,997	242,160	552,157
6.	Income from	charitable	Unrestricted	Restricted	Total Funds	Unrestricted	Restricted	Total Funds
	activities		Funds f	Funds f	2022 f	Funds	Funds f	2021 f
	income from	service level
	agreements andfees
	Visitors' Centre Operation			644,747	644,747		562,576	562,576
	Tea BarActivities		102,761		102,761	3,347		3,347
			102,761	644,747	747,508	3,347	562,576	565,923
					Unrestricted	Total Funds	Unrestricted	Total Funds
	Investment Income				Funds	2022	Funds	2021
				f	f	f	f	f
	Bank interest	received			249	249	426	426
	The investment income arises from interest			bearing
	deposit accounts.
8.				Unrestricted		Total Funds	Unrestricted	Total Funds
	Costs ofraising funds				Funds	2022	Funds	2021
					f			f
	Donation and	fundraising	costs				216	216

	Basis	of	Hub &Tea	Visitor	Family Link		Total
	allocation		Bar services	centres	Work		2022
			f	E	f		E
Tea Bar &Visitor Centre
supplies	Direct		49,372	23,927			73,299
Wages and salaries	Direct		22,061	434,080	79,498		535,639
Governance costs	Direct			18,257	4,631		22,888
Support costs	Note	11		206,396	156,593		362,989
Total			71,433	682,660	240,722		994,815
Analysis ofcharitable expenditure		-prior year
	Basis of		Hub &Tea	Visitor	Family Link		Total
	allocation		Barservices	centres	Work		2021
			f	f	f		E
Tea Bar &VC supplies	Direct		16,153	3,349			19,502
Wages and salaries	Direct		83,348	354,878	147,507		585,733
Governance costs	Direct			10,828	4,661		15,489
Support costs	Note 11			256,337	126,331		382,668
Total			99,501	625,392	278,499	1,003,392
Expenditure on charitable	activities	was f994,815(2021 - E1,003,392)		ofwhich f71433 was unrestricted			(2021-
E99,501)and f923,382 restricted (2021-f903,891).
Summary ofanalysis ofexpenditure		and related income	for charitable	activities - current year
			Hub &Tea	Visitor	Family Link		Total
			Barservices	centres	Work		2022
			f	E	f		E
Costs (note 9)			(71,433)	(682,660)	(240,722)		(994,815)
Grant support (note 5)			14,111		163,548		177,659
SLAsupport (note 6)				644,747			644,747
Net cost - other income			(57,322)	(37,913)	(77,174)		(172,409)

Summary ofanalys	is	ofexpe	ndit	ur	e	and related i	ncom	e for charitable ac	e for charitable ac	tivities - pr	ior year	ior year
								Hub &Tea		Visitor	Family Link		Total
								Barservices		centres		Work	2021
									f	f		f	f
Costs (note 9)									(99,501)	(625,392)		(278,499)	(1,003,392)
Grant support (note 5)									297,734			241,879	539,613
SLA support (note	6)									562,576			562,576
Net income/(cost)	-other income								198,233	(62,816)		(36,620)	98,797
Analysis ofsupport	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.
									Prison visitor	centres,
									family link work &				Total
Support cost						Basis ofallocation			tea bar	facilities f	Governance f		2022 f
Project costs						Direct				4,582			4,582
Wages and salaries						Income derived				266,324			266,324
Premises costs						Income derived				12,328			12,328
General operating	costs					Income derived				79,755			79,755
Audit fees						Governance						9,300	9,300
Legal and professional		costs			Governance							13,589	13,589
										362,989		22,889	385,878
Analysis ofsupport	costs - prior			year
									Prison visitor	centres,
									family link	work &			Total
Support cost					Basisofallocation				tea bar facilities f		Governance f		2021 f
Project costs					Direct					16,052			16,052
Wages and salaries					Income derived					270,526			270,526
Premises costs					Income derived					10,715			10,715
General operating costs					Income derived					85,375			85,375
Audit fees					Governance							9,300	9,300
Legal and professional		fees			Governance							6,189	6,189
										382,668		15,489	398,157

Staff costs and emoluments	2022	2021
	E	E
Total staff costs were as follows:
Salaries and wages	737,130	791,433
Social secudity costs	50,391	51,186
Pension costs	13,008	13,641
	800,529	856,260

taff numbers		2022	2021
		Number	Number
The average number ofemployees	during the year was as follows:
Chief Executive		1	1
Head ofOperations		1	1
Managers		4	4
Family Support Leads		12	11
Administration		1	1
Support Workers		32	31
		51	49

as they accrue. The empl	oyer's charge for the year for the charity is	E13,008(2021-E13,641).
Net (outgoing)/incoming	resources for the year	2022	2021
		E
This isstated after charging:
Depreciation		14,414	17,614
Auditor's remuneration:
External audit		7,800	7,380
Other services		2,520	2,460

		Freehold
18.	Tangible fixed assets	buildings	Equipment	Total
		6	E	E
	Cost
	At 1stApril 2021	244,291	34,702	278,993
	At 31stMarch 2022	244,291	34,702	278,993
	Depreciation
	At 1stApril 2021	146,108	22,976	169,084
	Charge for the year	9,771	4,643	14,414
	At 31st March 2022	155,879	27,619	183,498
	Net book value
	At 31st March 2022	88,412	7,083	95,495
	At 31st March 2021	98,183	11,726	109,909
19.	Stock		2022	2021
			E	f
	Goods for resale		3,161	782

20.	Debtors			2022	2021
				6	6
	Trade debtors			29,285	9,046
	Prepayments	and	other debtors	13,376	11,691
				42,661	20,737
21.	Creditors: amounts		falling due within one year	2022	2021
				6	6
	Trade creditors			13,129	8,230
	Accruals and other		creditors	14,953	29,425
				28,082	37,655

	At 31Ma below.	rch 202	2 the company had annu	al commitments under	non-cancellabie	operating leas	es as set out
						Other	equipment
						2022	2021
	Operating	leases	which expire			f	f
	Within 1	year				4,865	9,744
	Within 2	to 5 years					4,865
						4,865	14,609
23.	Analysis ofnet assets between funds				Designated	Restricted
	Current year			General fund	funds	funds	Total
				6	6	6	6
	Tangible fixed assets			95,495			95,495
	Cash at bank and		in hand	622,798			622,798
	Other net	current	assets/(liabilities)	(58,322)	75,000	1,062	17,740
				659,971	75,000	1,062	736,033
	Previous	year			Designated	Restricted
				General fund	funds	funds	Total
				f	6		6
	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

Analysis ofcharitable	Analysis ofcharitable	funds	funds
				Balance at	Incoming		Resources		Balance at
				1April 2021	resources		expended	Transfers	31March 2022
Analysis ofunrestricted movements			fund				f		f
General fund				727,233	118,346		(71,433)	(114,175)	659,971
Desi8nated funds
Building Maintenance		/	Security	15,000					15,000
ITMaintenance				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			802,233	118,346		(71,433)	(114,175)	734,971
Name offund				Description,	nature, and purposes ofthe fund
Building Maintenance		/	Security	To provide	for general	building	upkeep and repair.

Analysis ofcharitable	Analysis ofcharitable	funds
[Continued]			Fund at	Incoming	Resources		Fund at
			1April 2021	resources	expended	Transfers	31March 2022
			f	f	f	f	f
Analysis ofrestricted		fund
movements
Visitor centres				644,747	(718,440)	73,693
Women's Centre Oldham				69,371	(76,439)	7,068
Merseyside	VRU			94,177	(127,591)	33,414
Clothworkers	Foundation		1,974		(912)		1,062
Total			1,974	808,295	(923,382)	114,175	1,062

Analysis ofcharitable	Analysis ofcharitable	funds	funds
[Cnnunuedi				Balance at		Incoming		Resources							Balance at
				1April 2020		resources		expended				Transfers		31	March 2021
				6		6			6				6		6
Analysis ofunrestricted			fund
movements
General fund				614,309		313,770			(99,717)			(101,129)			727,233
Designated funds
Building Maintenance		/	Security	15,000											15,000
ITMaintenance				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 offund				Description,	nature, and		purposes		ofthe	fund
Building Maintenance		/Security		To provide for general building				upkeep and			repair.
				To provide	an	opportunity		to	respond		to	growth	and	development
ITMaintenance				requirements	in relation to IT			performance.
				Toprovide forany associated costs in relation tothe re-structure											orsupport
HR &Consultancy				ofthe POPS	Management		team.
Governance / Trustee				To provide	for	a robust	governance board					including	recruitment and
Recruitment and Training				training ofnew		trustees.
				To provide for training and development						of	management		roles		created by
Staff Development				the Senior Management restructure process.
Quality Standards				To adopt ISOor		equivalent	quality		standard.

25.	Analysis ofcharitable	Analysis ofcharitable	funds	Fund at	Fund at			Incoming	Incoming	Resources	Resources				Fund at
	[Continued)			1April 2020				resources		Expended			Transfers	31March 2021
					E				E		E		f.
	Analysis ofrestricted		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 offund			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 dsk	of contact with the criminal				justice
	Women's Centre	Oldham		system.
	Merseyside VRU			Prisoners		Family Support consultation					project in Merseyside.
	Clothworkers Foundation			Purchase		of	ITequipment.
26.	Cash used in operations												2022		2021
													E		E
	Net movements	in funds											(68,174)		114,898
	Adjustments for:
	Depreciation												14,414		17,614
	Interest income												(249)		(426)
	Movements in working capital:
	(Increase)/decrease		in stock										(2,379)		7,126
	(Increase)/decrease		in debtors										(21,924)		8,387
	Decrease in creditors												(9,573)		(3,352)
	Net cash (used)/generated			in operations									(87,885)		144,247

Net
	1Apr0		31March
	2021	Cash flows	2022
	f	f	f
Cash	710,434	(87,636)	622,798
	710,434	(87,636)	622,798
	1April		31March
	2019	Cash flows	2021
	f	f	f
Cash	578,100	132,334	710,434
	578,100	132,334	710,434