",4)OPS Partner5 0 Prisoners & FaiiiiliY> Suppoit Givup PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE TRUSTEES. REPORT AND FINANCIAL STATEMENTS For the year ended 31 March 2024 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 2024 CONTENTS Page Company information Trustees, Annual Report 2-13 Independent auditors, report 14-17 statement of linancial activities 18 Balance sheet statement of cash flows 20 Notes to the linancial statement5 21-36 Page | 2 PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE Company Information 31 March 2024 Registered charity name: Partners of Prisoners and Families Support Group Company re8lStration number: 3067385 Charity number: 1048152 Registered office". Valentine House 1079 Rochdale Road Blackley Manchester M9 8AJ Board of Trustees: Raymond Hill (Chair) Richard Conway Sarah Cooke Lauren Hall Richard Rowley Guy Grant Nikki Anderson Chris Fitzgerald Peter Jones Audltors: Mitchell Charlesworth (Audit) Limited Accountants Re8lStered Auditor 3" Floor 44 Peter Street Manchester M2 5GP Bankers: Unity Trust Bank plc Nine Brindley Place Birmingham BI 2HB Solicitors: Shoosmiths Solicitor XYZ Building 2 hardman Boulevard Spinningfields Manchester M3 3AZ Page | I PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE Trustees, Annual Report Year ended 31 March 2024 The Trustees are pleased to present their annual directors, report together with the ftnancial statements of the charity for the year ended 31 March 2024, which are also prepared to meet the requirements for 3 directors, report and accounts for Companies Act purposes. The financial statements comply with the Charities Act 2022, 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 Financi31 Reporting Standard applicable in the UK IFRS 1021 (effective l January 20191. Purposes and activities The charity's purposes are: i) The advancement of education and training and the relief of poverty and sickness among persons who are suffering, or who have suffered, a legal restriction on their liberty in a penal or correctional establishment, or by any other remit we process, and the families of such persons in such ways the Tru5tee5 think fit, and 21 To further promote the study of, and research into. all aspects and methods of the prevention of crime and delinquency, and to obtain and make records of. and disseminate the useful results of such research for the benelit of the public. These purposes are delivered by followin8 the current mission statement: Partners of Prisoners and Families Support Group IPOPSI aim to provide a variety of services to support anyone who has 3 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 organi5ation and recognises the ever-changing needs of those it supports, especially in the light of the major changes takin8 place externally within the Criminal Justice System ICJSI and associated public services. These needs and the increasing potential for growih in demand for the services we provide. have formed the backdrop for the development and implementation of our three-year Strategic Plan (POPS: 2023-20261 and organisational staffing and service restructure. The four strategic priorities in the 202312026 strategic plan are as follows: Increase the focus of responsibility for supporting families of those In the justice system, to a wider range of agencies. Publicly promote the value of supporting families earlier to prevent their experience of the justice system, focusing on better outcomes. 3. To formulate an effective and efficient organisational staff structure to ensure the success of the strategy. 4. To identify future funding pipelines to support the work we undertake. Page | 2 PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE Trustees, Annual Report Year ended 31 March 2024 Icontinuedl Public benetit statement The Trustees are clear that the purposes of Partners of Prisoners and Families Support Group are carried out for public benetit. 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. Achlevements and performance POPS overall vision for the period of this report is to 'prioritise the needs of families within justice and the wider community, and to revisit our community roots and offer of earlier help and 3SSlSt3nce to families. By doing so we have identilied opportunities to ensure early help for families. and children, to receive access to quality support, when required. both throughout the CJS. and within the communitie5 they live. 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 to develop quality service delivery in line with new government agendas and needs identified by those we support. POPS HMPPS contracted services across 13 prisons will continue until 2027, with an additional family service contract with private sector organisation. Serco, mobilised in May 2023, for the delivery of family support services at HMP Fosse Way in Leicestershire, The newly commissioned IRS Welfare Service continues to provide support to people on Probation and their families, this service is delivered at the 10 wellbeing hubs across GM. Pops, Women's Service as part of the Greater Manchester Women's Support Alliance, continues in Oldham until May 2025. This service is expected to be recommissioned in the Autumn of 2024, for a new contract to commence June 25. POPS continues to operate its core busine55 requirements utili5ing a 'home working, policy plan which has been effective by ensuring daily telephone and online contsct with key staff, regular online staff team support meetings and daily catch ups via email an in person. POPS building at 1079 Rochdale Road has had to be ref urbished due to a large water leak causing internal damage and the tenants IMCC Youth Justice Team Northl vacated the premises whilst work was undertaken. At strategic level, POPS retained regular contact with its commissioners and funders via regular meetings to ensure contractual compliance and to negotiate variations to contractual requirements to enable delivery to continue and adapt to suit the needs of the Commissioner and the people it supports. Page | 3 PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE Trustees Annual Report Year ended 31 March 2024 Icontinuedl Partnerships POPS continued to develop the concept of a "Continuum of Care" for those in prison, those who are on community sentence. their families, and their children. as they progress through the various stages of the Criminal Justice System, including the communities they live in and return to. POPS continued our working relationship with Big Life group who are responsible for the overall co- ordination of the new IRS Ilntegrated Resettlement Services) Greater Manchester Community Welfare offer to People on Probation, for which POPS are the sub- contracted provider of services to people on probation and their families covering all areas within Greater Manchester. POPS continued to develop 3 working relationship with the Greater Manchester Women's Support Alliance, to deliver and develop women specilic services to women in Oldham via the Farida Centre. POPS have embarked upon a Strategic partnership with the Early Help team {MCCI to consider how we may assist the Early Help offer to families they identify require additional support that POPS can offer. This offer includes the potential to provide Hidden Sentence training to Early Help staff, awareness raising of the issues for families at diverse, commvnity-based forums and the development of a resource pack for Early Help staff. POPS continue to work in partnership with HMPPS, MOJ and Serco for the provision of quality services to families who visit prisons. pops training module Hidden Sentence been delivered to a wider ran8e of partners. including Nottingham City Council, Early help Team5 Manchester. Page14 CL CL LU CL& È (o ID U CL U tl higher than the last linancial year. Expenditure for the year was £1,765,93512023'. £1,441,228) that was £114,740 under bud8et12023: £305,369 under budget) and £324,707 12023- £446,413) higher than last year. There was a surplus for the year of £89,83612023.. £169,874) versus a budget deticit of £148,10812023'. £36,277). The total reserves of the charity at the end of the tinancial year are £995,74312023'. £905,907). This has been split between a general fund of £884,81112023'. £797,846), designated funds of £75,OC(112023: £75,000) and restricted fund5 of £35,93212023: £33.0711. The designated fund5 consist of., Building M3inten3nce/Security E15.CQO; IT Maintenance £15,000. HR & Consultancy Fund £15,000., Governance & Trustee Recruitmenttrrainin8 £5,CQO; Quality Standards £15,000: Staff Development ÉlO,oc￿. POPS has delivered its linancial targets according to the budget. This secure linancial 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 policy for surplus funds POPS has requested the assistance of a Wealth Management Agency Isedulol to consider how the charity maintains the financial security of its reserve funds and to consider the benetits of secure tinancial investments. ie- place monies up to 85k in three or more new banking institutions and to further consider longer term investment of reserve funds. The policy is to maintain sufficient funds in current accounts lat present with Unity Trust Bank and Virgin Moneyl to ensure a minimum of two month's planned expenditure is covered. in the unlikely event that no future income is received. Thereafter, Surplus Funds are dep051ted in the safest banks. as delined by ratings agencies, and always within the Financial Services Compensation Scheme level (currently £85,(XX)I 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. Page | 7 PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE Trustees, Annual Report Year ended 31 March 2024 Icontinuedl Investment powers and policy The charity has a policy of prudent investment of surplus funds. Reserves Policy POPS has an agreed reserves policy that supports the maintenance of free reserves of between three 2nd six months of the resources expended. The purpose of the Reserves Policy is for POPS to ensure the stability of the organisation to achieve its mission and to Use to invest in POPS building, staff. resources and equipment. POPS sep3r3tes its Reserve fund into two dedicated areas: Emergency Reserve: sudden increase in expenditure, unanticipated loss of income, and to cover circa 6 months, 'running costs,. 2. Opportunity Reserve: is intended to provide funds to meet specific opportunities that further the Mission of POPS. It is also intended as a source of internal funds available for organisation capacity building such as strategic staff development, investment in POPS statting infrastructure, the maintenance of POPS assets Ibuildingl and will be reviewed periodically by the POPS Board of Trustees. Authorlty to use reserves The CEO will submit a request to the Board to utilise some/all of the Emergency Reserves Fund at the point where the loss of any contract has rendered the Organisation reliant on such funds for 3 designated period of time. The request will include the determination of the use of the funds and plans for replenishment and will include the identification and analysis of Risk and a full Recovery Plan. The or8anisational goal is to replenish the funds within an agreed period to restore the Emergency/Opportunity Reserve fund to the minimum target. Authority for the use of one month's equivalent expenditure to Head Office cost is delegated to the CEO in consultation with the Chair of the Board of Directors for use in extraordinary circumstances relating to the proposed use of any Emergency funds to allow for 311 running costs to be accounted for in the period of negotiation. Page | 8 PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE Trustees, Annual Report Year ended 31 March 2024 Icontinuedl Reporting and monitoring The CEO is responsible for assuring that the Reserve Funds are maintained and used only as described in this policy. Upon approval for the use of any Reserve Funds, the CEO and Finance Department will maintain records of the use of the f unds and plans for replenishment. Regular reports back to the Board of Directors on the progress for restoring the fund back to the minimum amount may also be required. Review of policy This policy will be reviewed every three years as part of the Strategic Planning Process. by the CEO. Finance Manager, and chair of trustees, or sooner if warranted by internal or external events or changes. Relationship to other Policies POPS shall maintain the following Board approved policies. which may affect the creation, sufficiency and management of the Reserves Fund: Financial Strategy strategic Plan Risk Management Policy Investment statement Page | 9 PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE Trustees, Annual Report Year ended 31 March 2024 Icontinuedl For this document the following information applies as at 31 March 2024: Reserve Summary Total Reserves lincluding fixed assets) Property and fixed assets Current Assets less Current Liabilities 995.743 174,2991 921,444 Assigned Costs: Head Office Salary cost for six months Redundancies 187.133 75.000 60.402 10,0 332.535 Head Office Running costs for six months Legal/Estate Agent fees Creditors 143.235 275.000 Z550,770 Designated Funds- | Total six months running cost Opportunity Funds 1370,674 structure, Governance and Management Governln8 document POPS is a company limited by guarantee governed by its Memorandum and Articles of Association dated 12106/1995 as amended by special resolutions dated 1210812002 and 15109121x13, and new articles adopted by special resolution dated 18/03/2013 as registered at Companies House on 08/0412013. Governance POPS will recruit new Board members to reflect the capacity required to govern a growing organisation and to replace two Trustees who retired during the year of 2023124. We continued to meet online at least four times per year with additional attendance at dedicated sub-committees. a5 required. A robust online Trustee induction process wa5 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 meet with the Chair of Trustees outside of the Board meeting format and communicate frequently with Trustees to ensure they are regularly updated on funding opportunities, negotiations and contractual variations. Page | 10 PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE Trustees, Annual Report Year ended 31 March 2024 Icontinuedl 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 CEO before being proposed to the Board ofTrustees for acceptance as 3 new Board Member. Trustee induction and training New trustees are provided with a comprehensive induttion pack and undergo an orientation day to brief them on their legal obligations under charity and company13W, the content of the Memorandum and Articles of Association, the committee, decision making processes, the business plan and recent linancial 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= i.e. designated sub-groups, and any required exceptional board meetings. POPS are looking to develop a Trustee Champion model that will allow Trustees to participate in between meetings, if required, on operational matters that are matched to their specialist interest. Dirertors and Trustees The directors of the charitable company (the charityl are it5 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 Conway Sarah Cooke Lauren Hall Richard Rowley Guy Grant Nikki Anderson {retiredl Chris Fitzgerald Peter Jones Iretiredl Key management personnel: Prlnclpal staff Chief Executive Officer: Diane Curry OBE Page | 11 PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE Trustees, Annual Report Year ended 31 March 2024 Icontinuedl Plans for the future To consider the structure of the POPS Executive Team and associated core business roles to strengthen the organisation for future growth. Continue to Invest in POPS, current and future staffing group to offer support, guidance, and training to enable them to support the people we offer services to To recruit new Trustees Wlth identified skills and to develop Trustee 'ch3mpions' to support the organisation within their identified and specialist interest areas Engage diverse funders of POPS services to recognize the associated needs of prisoners, prison leavers, their families, and their children Continue to promote the value of the "lived experience" as an asset within the organization and the wider held Expand our services into new geographical areas to meet specific localify needs, by developing new and existing partnerships. Develop POPS, website to ensure POPS, message is visible to a wider audience and offers up to date linteractive information to all who use it To use POPS, capital investment Ibuildin81 to provide additional income To develop services and interventions to offer earlier help to families impacted by the justice system. Trustees, Responslbilities The Trustees (who are also directors of POPS for the purpose of company lawl are responsible for preparing the Trustees, Annual Report and the financial statements in accordance with applicable law and United Kingdom Accountin8 Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees to prepare linancial 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 Trustee5 are required to.. Select suitable accountin8 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 have been followed, subject to any material departures disclosed and explained in the financial statements- and Prepare the linancial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the linancial position of the charitable company and enable them to ensure that the linancial 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: There is no relevant audit information of which the charitable company's auditor is unaware; and 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. Trustees, Annual Report Page | 12 PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE Year ended 31 March 2024 Icontlnuedl Auditors Mitchell Charlesworth (Audit) Limited have been re-appointed as auditors for the ensuing year. Signed by order of the Trustees 19109/2024 Raymond Hill Chalrman Page | 13 PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE Independent Auditor's Report to the Members of Partners of Prisoners and Families Support Group Year ended 31 March 2024 Opinion We have audited the financial statements of Partners of Prisoners and Families Support Group (the 'charitable company'l for the year-ended 31 March 2024 which comprise the Statement of Financial Activities lincluding Income and Expenditure Account). the Balance Sheet. the Cash Flow Statement and notes to the tinancial 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 ond Republic of Ireland Iunited Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: give a true and fair view of the stste of the charitable company's affairs as at 31 March 2024, 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; and 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 IUKI IISAs IUKII and applicable law, Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the linancial 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 fullilled 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 linancial 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'5 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 responsibilitie5 2nd 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 linanci31 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. Page | 14 PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE Independent Auditor's Report to the Members of Partners of Prisoners and Families Support Group Year ended 31 March 2024 In connection with our audit of the tinancial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially incon5iStent 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 linancial 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 2CQ8 require us to report to you if, in our opinion- the information given in the linancial statements is inconsistent in any material respect with the Trustees, report., or the charitable company has not kept adequate accounting records; or the financial statements are not in agreement with the accounting records and returns., or we have not received all the information and explanations we require for our audit. 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 lawl are responsible for the preparation of the financial statements and for being satislied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of tinancial statements that are free from material mi55tatement, whether due to fraud or error. In preparing the tinancial 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. Audltor's responslblllties for the audlt of the financlal 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 IUKI 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 al)ove. to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities. including fraud, is detailed below. Page | 15 PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE Independent Auditor's Report to the Members of Partners of Prisoners and Families Support Group Year ended 31 March 2024 Extent to which the audit was considered capable of detecting irregularities, including fraud 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 3 basis for our opinion. Identifying and assessing potential risks related to irregularities In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non- compliance with the laws and regulations. we considered the following: the nature of the sector. control environment and organisation performance. the organisation's own assessment of the risks that irregularities may occur either as a result of fraud or error; the results of our enquiries of management and members of the Board of Trustees of their own identitication and assessment of the risks of irregularities. any matters we identified having obtained and reviewed the organisation's documentation of their policies and procedures relating to: identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non-compliance., detecting and respondin8 to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud; the internal controls established to mitigate risks of fraud or non-compliance with laws and regulations; and the matters discussed among the audit engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of f raud. 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 IUKI, we are also required to perform specific procedures to respond to the risk of management over-ride. 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 disc105ures in the financial statements. The key laws and regulations we considered in this context included.. Safeguarding. the Financial Reporting Standard applicable in the UK IFRS 102) (effective l January 2019} - (Charities SORP IFRS 10211, the Financial Reporting standard applicable in the UK IFRS 1021. and the Companies Act 2CYJ6. In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the company's ability to operate or to avoid a material penalty. These included Data Protection Regulations. Page | 16 PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE Independent Auditor's Report to the Members of Partners of Prisoners and Families Support Group Year ended 31 March 2024 Audit response to risks identified As a result of performing the above, we identitied the timing of the recognition of revenue as the key audit matter related to the potential risk of fraud. In addition to the above, our procedures to respond to risks identified included the following: reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with relevant laws and regulations described above as having a direct effect on the linancial statements; enquiring of management and members of the Board of Trustees concerning actual and potential litigation and claims., performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud; and in addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments.. assessing whether the judgements made in making accounting estimates are indicative of a potential bias., and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business. We also communicated relevant identilied laws and regulations and potential fraud risks to all engagement team members and remained alert to any indication5 of fraud or non-compliance with law5 and regulations throughout the audit. 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. 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 2C(J8. 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. 30/09/2024 Alison Buckley (Senior Statutory Auditor) Mitchell Charlesworth (Audit) Limited Accountants statutory Auditor 3 Floor 44 Peter Street Manchester M3 5GP Dated: Mltchell Charlesworth (Audit) Llmited Is eligible to act as audltors In terms of Section 1212 of the Companles Act 2006 Page | 17 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 2024 Unrestricted Funds Restrirted Total Funds UnrestrTCted Funds 2024 Funds Restricted Total Funds Funds 2023 Note Income Grants and donations 362.604 364,Crf)8 2,757 483,528 486,285 Income from charitable octivities.. Operation of prison visitor centres. family link work and tea bar services Investment income Other income 149,588 2.615 1.278,918 1.428.506 254.1(K) 2,615 812,902 1,067,003 1,404 Income from focilities and services.. other income Rental income 9.348 47,062 9,348 47,062 53.742 53.742 Total Income 214.249 1,641,522 1,855,771 314,671 1,296,430 1,611,101 Expenditure Costs of raising funds.. Expenditure on charitable activities.. Operation of prison visitor centres. family link work and tea bar Services 103,562 1,662.373 1.765,935 140,808 1,300,419 1,441,228 Total expenditure 103,562 1.662.373 1,765,935 140,808 1,300,419 1,441,228 Net income/(expenditurel 110,687 120.851) 89,836 173,863 13,9891 169,874 Transfers between funds 15 123,7221 23.722 135,9881 35,988 Net movement of funds for the year 86.965 2.871 89.836 137.875 31,999 169,874 Reconciliation of fund5 Total funds brought forward 872,846 33.061 905,907 734,971 1,062 736,033 Total funds carried forward 959.811 35.932 995.743 872.846 33,061 905,907 The Ststement of Financi31 Activities includes all gains and losses in the year and 311 income and expenditure derive from continuing activities The notes on pages 21-36 form part of these financial statements Page | 18 PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE Balance sheet as at 31 March 2024 2024 2023 Note Fixed assets Tangible assets 17 74,298 82,238 Current assets stocks Debtors Cash at bank and in hand 18 19 2,484 80,532 981,666 28 74,283 903,387 1,064,682 977,698 Credltors: Amounts falllng due wlthln one year 20 1143,237) 1154,0291 Net current assets 921,445 823,667 Net assets 995.743 905,907 Funds Restricted income funds Unrestricted income funds General Designated Total unrestricted funds 22 35,932 33,061 22 22 &884,811 797,846 75,000 959,811 872,846 Total funds 995,743 905,907 For the year-ending 31 March 2024 the company wa5 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 linancial statements. The linancial 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 their behalf by: 19 September and Raymond Hill Chairman Company Registration No. 3067385 The notes on pages 21-36 form part of these financial statements Page | 19 PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE Statement of cash flows Year ended 31 March 2024 2024 2023 Note Cash flows from operating activities Cash generated in operating activities 25 80.61A 279,185 Net cash inflow generated from operating activities 80.664 279.185 Cash generated in investing activities Interest income Purchase of property, plant and equipment 2.615 (5.CQOI 1,404 Net cash generated in investin8 activities 2,385 1,404 Net increase in cash and cash equivalent5 78.279 280,589 Cash and cash equivalents at beginning of year 903.387 622,798 Cash and cash equlvalents at end of year 981,666 903,387 Page | 20 PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE Notes to the Financial Statements Year ended 31 March 2024 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. Accounting Policies The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows: Basls of preparatlon The linancial 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 IFRS 1021 leffective l January 20191 Icharities SORP IFRS 10211, the Financial Reporting Standard applicable in the UK IFRS 10213nd the Companies Act 2006. The linancial statements are prepared in sterling, which is the function31 currency of the charity. Monetary amounts in these tinancial statements are rounded to the nearest £. Partners of Prisoners and Families Support Group meet the detinition of a public benefit entity under FRS 102. Assets and liabilities are initially reco8nised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notelsl. Goln8 concern At the time of approving the linanci31 statements. 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 8oin8 concern basis of accounting in preparing the linancial statements. Income Income is recognised when the charity has entitlement to the funds. any performance conditions attached to the itemls) 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 tinalised and notitication has been made by the executorlsl 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 treated as a contingent asset and disclosed if material. Investment income is recognised on a receivable basis. Page | 21 PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE Notes to the Financial Statements Year ended 31 March 2024 Accounting Policies Icontinuedl 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: Costs of raising funds are the direct and indirect costs of raising f unds for charitable purposes, including applying for grants. Charitable activities include expenditure associated with the provision of services at the visitors, centres and include both the direct C05t5 and support costs relating to these activitie5. Support costs include central functions and have been allocated to activity cost categories either directly where identifiable or on a basis pro-rata with income. Other expenditure represents those items not falling into any other heading. Funds structure Restricted funds are funds subject to specific restrictive conditions imposed by the donor or by the purpose of the contract / monies received. The purpose and use of restricted funds is set out in note 24 to the tinancial statements. General funds are unrestricted funds, which are available for use at the discretion of the Trustees in furtherance of the general objective5 of the charity. Designated funds are funds which have been allocated or designated for specitic purposes by the charity out of unrestricted funds. Tangible fixed assets All fixed assets are initially recorded at cost. The charity operates a £l,CW capitalisation policy and items will not be c3Pltalised under this de-minimis limit. Depreciation is calculated so as to write off the cost of an asset, le55 Its estimated residual value, over the useful economic life of that asset as follows: Freehold land and buildings Equipment 4% straight line 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. Page | 22 PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE Notes to the Financial Statements Year ended 31 March 2024 Accounting Policies Icontinuedl 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 maturity of three months or less from the date of acquisition or openin8 of the deposit or similar account. Creditors and provisions Creditors and provisions are recognised where the charity has a present obligation resulting f rom 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 tinancial assets and tinancial liabilities of a kind that qualify as basic financial instruments. Basic linancial 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. Legal status of the Charlty 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 912023: 91. Judgements and key sources of estimation uncertainty In the application of the ch3rity's accounting policies. the Trustee5 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 b3515. 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. Page | 23 PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE Notes to the Financial Statements Year ended 31 March 2024 Grant5 and donations Unrestricted Restricted Funds Funds Total Funds Unrestricted Restricted Total Funds 2024 Funds Funds 2023 Grants Women's Centre Oldham Merseyside VRU Welfare Oldham Grant MCC Cost of Living Grant JABBS Foundation GMCA Welfare Manchester GMCA Welfare Oldham 89.397 89,397 98,554 122,672 98,554 122,672 119 309 62.139 119 309 62,139 177.481 33.159 177,481 33,159 195,464 66.833 195,464 66,833 362.*504 362.604 483,523 483,523 Donations Online and other donations 2,757 2,762 362.604 364,IX18 2,757 483,528 486,285 Income from charitable Unrestricted activities Funds Restricted Total Funds Unrestricted Restrlcted Total Funds Funds 2024 Funds Funds 2023 Income from service level ogreements and fees Visitors, Centre Operation Tea Bar Activities 1,278,918 1,278,918 149,588 812,902 812,902 254,100 149,588 254,100 149.588 1.278.918 1,428.506 254.100 812,902 1,067,002 Investment Income Unrestricted Funds Total Funds Unrestricted Total Funds 2024 Funds 2023 Bank interest received 2,615 2,615 1,404 1,404 The investment income arises from interest bearing deposit accounts. Page | 24 PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE Notes to the Financial Statements Year ended 31 March 2024 Income from facilities and services Unrestricted Funds Restricted Funds Total Funds 2024 Total Funds 2023 Training income HMRC refund Rental income 1,900 5,000 53,742 4,348 5,000 47,062 53.742 60,642 60,642 56,410 Analysis of charitable expenditure- current year The charity undertakes direct charitable activities only and does not make grant payment5. Hub & Tea Bar services Visitor centres Family Llnk Work Total 2024 Basis of allocation Tea Bar & Visitor Centre supplies and projects Wage5 and salaries Governance costs Support costs Direct Direct Direct Note 11 76.785 26,777 35,235 868,356 21,804 361,203 112,020 1,128,476 27,986 497,453 233,343 6,182 136,250 Total 103,562 1,286,598 375,775 1,765,935 Analysls of tharltable expendlture- prlor year Hub & Tea Bar services Vlsltor centres Famlly Llnk Work Total 2023 Basis of allocation Tea Bar & Visitor Centre supplies and projects W3ge5 and salaries Governance costs Support costs Direct Direct Direct Note 11 109,296 31.512 19,330 510,279 10,797 243,297 128,626 771,926 17,220 523,456 230,135 6,423 280,159 Total 140,808 783,703 516,717 1,441,228 Expenditure on charitable activities was £1,765,935 (2023: £1.441,228) of which £103,562 was unrestricted 12023: £140,808) and £1,662,373 restricted12023: £1,300,419). Page | 25 PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE Notes to the Financial Statements Year ended 31 March 2024 Summary of analysis of expenditure and related income for charitable activities - current year Icontinuedl Hub & Tea Bar services Wisitor Family Link centres Work Total 2024 Costs Inote 91 Grant support (note 5) SLA support (note 61 1103,5621 {1,286,59811375,7751 362,604 11,765,935) 362,604 1,428,506 149,588 1,278,918 Net cost- other income 46,026 {7,6801 113,1711 25,175 Summary of analysls of expenditure and related income for charitable activities - prior year Hub & Tea Bar services Wisitor Family Link centres Work Total 2023 Costs Inote 91 Grant support (note 5) SLA Support (note 61 1140.8081 1783.7031 1516,7171 483,528 11,441,228) 483,528 1,067,002 254,100 812,902 Net income/lc05tl- other income 113,292 29,199 133,1891 109,302 Page | 26 PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE Notes to the Financial Statements Year ended 31 March 2024 10. 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 91. Where practicable any support costs are directly attributed to the activity, where this is not possible it h35 been apportioned pro-rata to the income derived from the activity. Prlson vlsftor centres, family link work & tea bar facilities Total 2024 Support cost Basls of allocation Governance Project costs Wages and salaries Premise5 COStS General operating costs Audit fees Legal and professional costs Direct Income derived Income derived Income derived Governance Governance 33,840 332,963 4,031 126,619 33,840 332,963 4,031 126,619 16,829 11,157 16.829 11,157 497,453 27,986 525,439 Analysls of support costs- prlor year Prison visitor centres, family link work & tea bar facilities Total 2023 Support cost Basis of allocation Governance Project costs Wages and salaries Premises costs General operating costs Audit fees Legal and professional fees Direct Income derived Income derived Income derived Governance Governance 135,444 283.716 5,789 98,507 135,444 283,716 5,789 98,507 9,450 7,770 9,450 7,770 523,456 17,220 540,676 Page | 27 PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE Notes to the Financial Statements Year ended 31 March 2024 11. Staff costs and emoluments 2024 2023 Total staff costs were as follows= Salaries and wages Social security costs Pension costs 1,343,184 92,828 25,427 970,209 68,509 16,924 1,461,439 1,055,642 One employee earned between £60,(￿ and É69,99912023: One). No Trustees received any emoluments or payment for professional or other services in the year. No Trustees were re-imbursed for travelling expenses during the year12023: None). 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 charity was £68,06412023: £62,118}. 12. Staff numbers 2024 Number 2023 Number The average number of employees during the year was as follows: Chief Executive Head of Operations Managers Family Support Leads Administration Cleaning Staff Support Workers 13 15 57 80 68 13. Pension Costs The charity operates an auto enrolment delined contribution scheme for all eligible employees in line with current legislation. It is a delined 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 £25,42712023: £16,925). 14. Net loutgoingl/incoming resources for the year 2024 2023 This is stated after charging: Depreciation 12,940 13,256 Auditor's remuneration: External audit Other services 7,750 5,489 7,150 2,300 Page | 28 PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE Notes to the Financial Statements Year ended 31 March 2024 IS. Transfers between funds Where necessary transfers are made from General funds to Restricted fundslsee notes 23 and 24). 16. Taxation The charity is exempt from tax on income and gains f311ing 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. 17. Tangible fixed assets Freehold buildings Equipment Total Cost At 1st April 2023 Additions 244.291 34,702 278.993 5,0 At 31st March 2024 249.291 34,702 283,993 Depreclatlon At 1st April 2023 Charge for the year 165,651 9.855 31,104 3,085 196,755 12,940 At 31st March 2024 175,506 34,189 209,695 Net book value At 31st March 2024 73,785 513 74,298 At 31st March 2023 78.640 3,598 82,238 18. Stock 2024 2023 Goods for resale 2,484 28 Page | 29 PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE Notes to the Financial Statements Year ended 31 March 2024 19. Debtors 2024 2023 Trade debtors Prepayments and other debtors 23,667 56,865 58,262 16,021 80,532 74,283 20. Credltors: amounts fallln8 due wlthln one year 2024 2023 Trade creditors Accruals and other creditors 14,338 128,899 4,040 149,981 143,237 154,029 21. Commltments under operating leases The company leased office equipment under formal operating leases. The lease agreement terminated in 2023. At 31 March 2024 and 31 March 2023 the company had no annual commitments under non-cancellable operating leases. Page | 30 PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE Notes to the Financial Statements Year ended 31 March 2024 22. Analysis of net assets between funds Current year Designated funds Restricted funds General fund Total Tangible lixed asset5 Cash at bank and in hand 74.299 981,666 (371 154 74,299 981,666 Other net current assetsllliabilities) 275,CQO 35,932 160,2221 884,811 35,932 995,743 Previous year Designated funds Restrirted funds General fund Total Tangible tixed assets Cash at bank and in hand Other net current a55ets/lliabilitie51 82,238 903,387 (187.7791 82,238 903,387 179,7181 75,000 33,061 797,846 75,000 33,071 905,907 Page | 31 PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE Notes to the Financial Statements Year ended 31 March 2024 23. Analysis of charitable funds Balance at l April 2023 Incoming resources Resources expended Balance at Transfers 31 March 2024 Analysis of unrestricted fund movements General fund 797.846 214,249 1103.5621 1223,7221 884,811 Designated funds Building Maintenance / Security IT M3inten3nce HR & Consultancy Governance /Trustee Recruitment & Training Restructure Staff Development Quality Standards 15,( 15.0 15,OC() 15,000 15,000 15,000 5,000 10.0 15,OCK) 10,000 15,000 Total designated funds 75,0 275,000 Total unrestrlcted funds 872,846 214,249 1103,562} 123,7221 959,811 Name of fund Descrlption, nature, and purposes of the fund Building Maintenance / Security To provide for general building upkeep and repair. To provide an opportunity to respond to growth and development requirements in relation to IT performance. IT Maintenance To provide for any associated costs in relation to the re-structure or 5UPPOrt of the POPS Management team. HR & Consultancy Governance /Trustee Recruitment and Training To provide for a robust governance board including recruitment and training of new trustees. tructur vide for on ex ecte ncurred ' To provide for training and development of management roles created by the Senior Management restructure process. staff Development Quality Standards To adopt ISO or equivalent quality standard. Page | 32 PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE Notes to the Financial Statements Year ended 31 March 2024 24. Analysis of charitable funds Icontinuedl Fund at l April 2023 Incoming resources Resources expended Fund at Transfers 31 March 2024 Analysis of restrirted fund movements Visitor centres Women's Centre Oldham Welfare Oldham Grant JABBS Foundation MCC Cost of Living Grant Clothworker5 Foundation GMCA Oldham GMCA Manchester 29.203 1,278,918 89.397 119 62.139 309 11,286,5961 (87.7241 11191 (57.956) 13091 21,525 1,673 4,183 1.062 2.796 1,062 7,489 33,159 177,481 128.466) 1201,203) 23,722 Total 33.061 1,641,522 11,662,3731 23,722 35,932 Name of fund Descrlptlon, nature. and purposes of the fund Visitor centres Provision of support services to families at NW prison visitor centres. Support to women of Oldham at risk of contact with the criminal justice System. Women's Centre Oldham Merseyside VRU Prisoners Family Support consultation project in Merseyside. Clothworker5 Foundation Purchase of IT equipment. GMCA Oldham & Manchester Provision of welfare programme across Oldham and Manchester, to embed public service reform principles. Page | 33 PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE Notes to the Financial Statements Year ended 31 March 2024 24. Analysis of charitable funds Icontinuedl Balance at l April 2022 Incoming re50urce5 Resources expended Balance at Tran5fer5 31 March 2023 Analysis of unrestricted fund movements General fund 659,971 314,671 1140,8081 {35,9881 797,846 Designated funds Building Maintenance / Security IT Maintenance HR & Consultancy Governance / Trustee Recruitment & Training Staff Development Quality Standard5 15.lJX) 15,OCrf) 15,C((J 15,000 15,000 15,000 5,000 10,000 15,000 io.( 15.C( Total deslgnated funds 75,OCrf) 75,000 Total unrestrlcted funds 734,971 314,671 1140,8081 135,9881 872,846 Name of fund Oescription, nature, and purposes of the fund Building Maintenance / Security To provide for general building upkeep and repair. To provide an opportunity to respond to growth and development requirements in relation to IT performance. IT Maintenance To provide for any associated costs in relation to the re-strurture or support of the POPS Management team. HR & Consultancy Governance / Trustee Recruitment and Training To provide for a robust governance board including recruitment and training of new trustees. To provide for training and development of management roles created by the Senior Management restructure process. staff Development To utilise reSe￿e funds to invest in additional staffing to future proof pops staffing restructure To adopt ISO or equivalent quality standard. Quality standards Page | 34 PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE Page | 35 PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE Notes to the Financial Statements Year ended 31 March 2024 24. Analysis of charitable funds Icontinuedl Fund at l April 2022 Incoming resources Resources Fund at Transfers 31 March 2023 Expended Analysis of restricted fund movements Visitor centres Women's Centre Oldham Merseyside VRU Clothworkers Foundation 812.906 98,554 122,672 1783.7031 1105,6971 1130,7311 29,203 7,143 8,059 1.062 1,062 2,796 GMCA Oldham GMCA Manchester 66.834 195.464 164.0381 1216,2501 20,786 Total 1.062 1,296,430 (1,300,419) 35,988 33,061 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 system. Women's Centre Oldham Merseyside VRU Prisoners Family Support consultation project in Merseyside. Clothworkers Foundation Purchase of IT equipment. 25. Cash used in operations 2024 2023 Net movements in funds 89,836 169,874 Adjustments for: Depreciation Interest income 12,940 {2,6151 13,257 11,4041 Movements in working capital: Ilncreasel/decrease in stock Ilncreasel in debtors IDecreasel/lncrease in creditors {2,4561 16,2491 110,7921 3,133 131,6221 125,947 Net cash generated/lused) In operations 80,664 279,185 Page | 36 PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE Notes to the Financial Statements Year ended 31 March 2024 26. Net debt reconciliation l April 2023 31 March 2024 Cash flows Cash 903,387 78,279 981,666 903,387 78,279 981,666 l April 2022 31 March 2023 Cash flows Cash 622,798 280,589 903,387 622,798 280,589 903,387 Page | 37