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





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|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<br>House||
||||1079Rochdale Road||
||||Blackley||
||||Manchester||
||||M9 8AI||
|Board ofTrustees:|||Raymond<br>Hill (Chair)||
||||Richard Conway||
||||Sarah Cooke||
||||Lauren<br>Hall||
||||Richard Rowley||
||||Guy Grant||
||||Nicola Anderson||
|Auditors:|||Mitchell Charlesworth|LLP|
||||Chartered<br>Accountants||
||||Registered<br>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<br>Plaza||
||||Manchester||
||||M14BT||





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





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



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|||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<br>ofprison visitor||||||||
|centres, family link work||||||||
|and tea bar services<br>Investment<br>income<br>Other income||102,761<br>249<br>100|644,747|747,508<br>249<br>100|3,347<br>426|562,576|565,923<br>426|
|Total income||118,345|808,295|926,640|313,770|804,736|1,118,506|
|Expenditure||||||||
|Costs ofraising funds:||||||||
|Fundraising<br>costs of||||||||
|donations<br>and legacies|||||216||216|
|Expenditure<br>on charitable||||||||
|activities:||||||||
|Operation<br>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<br>funds|16|(114,175)|114,175||(101,129)|101,129||
|Net movement<br>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|





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||||||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<br>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|



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||||||||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<br>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|





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||||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<br>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<br>f|Funds<br>f|2022<br>f|Funds|Funds<br>f|2021<br>f|
||income from|service level|||||||
||agreements<br>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<br>Income||||Funds|2022|Funds|2021|
|||||f|f|f|f|f|
||Bank interest|received|||249|249|426|426|
||The investment<br>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|





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||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<br>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<br>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<br>(note 6)||||644,747|||644,747|
|Net cost - other income|||(57,322)|(37,913)|(77,174)||(172,409)|





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|Summary ofanalys|is|ofexpe|ndit|ur|e|and related i|ncom|e for charitable<br>ac|e for charitable<br>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<br>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<br>any|||support costs are directly||
|attributed<br>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<br>f|Governance<br>f||2022<br>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<br>f||Governance<br>f||2021<br>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|



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|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|



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|taff numbers||2022|2021|
|---|---|---|---|
|||Number|Number|
|The average<br>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|



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|as they accrue. The empl|oyer's<br>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<br>remuneration:||||
|External audit||7,800|7,380|
|Other services||2,520|2,460|



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|||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|





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|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|





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||At 31Ma<br>below.|rch 202|2 the company<br>had annu|al<br>commitments<br>under|non-cancellabie|operating<br>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|





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|25.|Analysis ofcharitable|Analysis ofcharitable|funds|funds|||||||
|---|---|---|---|---|---|---|---|---|---|---|
||||||Balance at|Incoming||Resources||Balance at|
||||||1April 2021|resources||expended|Transfers|31March 2022|
||Analysis ofunrestricted<br>movements|||fund||||f||f|
||General fund||||727,233|118,346||(71,433)|(114,175)|659,971|
||Desi8nated<br>funds||||||||||
||Building Maintenance||/|Security|15,000|||||15,000|
||ITMaintenance||||15,000|||||15,000|
||HR &Consultancy||||15,000|||||15,000|
||Governance<br>/ Trustee||||||||||
||Recruitment<br>&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.|||





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|25.|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<br>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|





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|25.|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<br>funds||||||||||||||||
||Building<br>Maintenance||/|Security|15,000|||||||||||15,000|
||ITMaintenance||||15,000|||||||||||15,000|
||HR &Consultancy||||15,000|||||||||||15,000|
||Governance<br>/ Trustee||||||||||||||||
||Recruitment<br>&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<br>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<br>board|||||including|recruitment<br>and|||
||Recruitment<br>and Training||||training ofnew||trustees.||||||||||
||||||To provide for training<br>and development||||||of|management||roles||created<br>by|
||Staff Development||||the Senior Management<br>restructure<br>process.||||||||||||
||Quality Standards||||To adopt ISOor||equivalent|quality||standard.|||||||





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|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<br>Centre|Oldham||||||51,006||(55,699)|||4,693|||
||Merseyside<br>VRU|||||||59,936||(80,308)|||20,372|||
||Clothworkers<br>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<br>Order sentence.||||
|||||Support to women|||||of Oldham|at dsk|of contact with the criminal||||justice|
||Women's<br>Centre|Oldham||system.||||||||||||
||Merseyside<br>VRU|||Prisoners||Family Support consultation|||||project in Merseyside.|||||
||Clothworkers<br>Foundation|||Purchase||of|ITequipment.|||||||||
|26.|Cash used in operations||||||||||||2022||2021|
||||||||||||||E||E|
||Net movements|in funds|||||||||||(68,174)||114,898|
||Adjustments<br>for:|||||||||||||||
||Depreciation||||||||||||14,414||17,614|
||Interest income||||||||||||(249)||(426)|
||Movements<br>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|





|27.|Net|debt|reconciliation||||
|---|---|---|---|---|---|---|
|||||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|