- POPS
Partners of Prisoners & Families Support Group
PARTNERS OF PRISONERS AND
FAMILIES SUPPORT GROUP
A COMPANY LIMITED BY GUARANTEE
TRUSTEES' REPORT AND
FINANCIAL STATEMENTS
For the year ended
31 March 2025
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 2025
CONTENTS
Page
Company information
1
Trustees' Annual Report
2-12
Independent auditors' report
13-16
Statement of financial activities
17
Balance sheet
18
Statement of cash flows
19
Notes to the financial statements
20 - 34
Page |2

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP
A COMPANY LIMITED BY GUARANTEE
Company Information
31 March 2025
Registered charity name:
Partners of Prisoners and Families Support Group
Company registration number:
3067385
Charity number:
1048152
Registered office:
Valentine House
1079 Rochdale Road
Blackley
Manchester
M98AJ
Board of Trustees:
Raymond Hill (Chair)
Sarah Cooke (Resigned 19th June 2025)
Lauren Hall (Resigned 19th February 2025)
Richard Rowley (Resigned 19th June 2025)
Guy Grant
Barry Flanagan (Appointed 1st June 2025)
Chris Fitzgerald
Auditors:
Mitchell Charlesworth (Audit) Limited
Accountants
Registered Auditor
3rd Floor
44 Peter Street
Manchester
M2 5GP
Bankers:
Unity Trust Bank plc
Nine Brindley Place
Birmingham
B1 2HB
Solicitors:
Shoosmiths Solicitor
XYZ Building
2 hardman Boulevard
Spinningfields
Manchester M3 3AZ
Page | 1

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP
A COMPANY LIMITED BY GUARANTEE
Trustees' Annual Report
Year ended 31 March 2025
The Trustees are pleased to present their annual directors' report together with the financial statements of the charity
for the year ended 31 March 2025, which are also prepared to meet the requirements for a directors' report and
accounts for Companies Act purposes.
The financial statements comply with the Charities Act 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 Financial Reporting Standard applicable in the UK (FRS 102) (effective
1 January 2019).
Purposes and activities
The charity's purposes are:
1)
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 Trustees think fit, and
2)
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
benefit of the public.
These purposes are delivered by following the current mission statement:
Partners of Prisoners and Families Support Group (POPS) aim to provide a variety of services to support anyone who
has a link with someone in prison, prisoners, and other agencies. POPS provide assistance to these groups for the
purpose of enabling families to cope with the stress of arrest, sentencing, imprisonment and release.
POPS is a proactive organisation and recognises the ever-changing needs of those it supports, especially in the light of
the major changes taking place externally within the Criminal Justice System (CJS) and associated public services. These
needs and the increasing potential for growth in demand for the services we provide, have formed the backdrop for the
development and implementation of our three-year Strategic Plan (POPS: 2023-2026) and organisational staffing and
service restructure.
The four strategic priorities in the 2023/2026 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.
• To formulate an effective and efficient organisational staff structure to ensure the success of the strategy.
• To identify future funding pipelines to support the work we undertake.
Public benefit statement
The Trustees are clear that the purposes of Partners of Prisoners and Families Support Group are carried out for public
benefit. They have referred to the guidance contained in the Charity Commission's general guidance on public benefit
when reviewing the purpose and objectives and when planning the future activities. In particular, the Trustees will
consider how planned activities will contribute to the aims and objectives they have set.
Page | 2

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP
A COMPANY LIMITED BY GUARANTEE
Trustees' Annual Report
Year ended 31 March 2025 [Continued]
Achievements and Performance
POPS' HMPPS contracted services across 13 public sector prisons will continue until 2027, with an additional family
service contract with private sector organisation, Serco, at HMP Fosse Way in Leicestershire contracted until 2033.
During the financial year, POPS was successful in securing an additional contract with Serco, HMP Ashfield, Bristol
which commenced in November 2024 and is expected to continue until 2034. POPS was invited by Serco to submit 3
three additional family service bids. Serco is currently awaiting the contract award announcement for these
establishments from HMPPS, who is the commissioner of the private sector prison contacts
The commissioned IRS Wellbeing Service continues to provide support to people on probation and their families, this
service is delivered at the 10 wellbeing hubs across Greater Manchester.
POPS' Women's Service, as part of the Greater Manchester Women's Support Alliance, continues to deliver gender
specific support for women from the Oldham area of Greater Manchester who are impacted by the criminal justice
system.
Both the Wellbeing Family Service contract and Women Service contracts have been extended until 31 March 2026 to
enable the commissioners, Probation Service and Greater Manchester Combined Authority to consider specifications
for future commissioning.
The Women's Need Risk Assessment (WRNA), which is funded by JABBS, has continued to be an integral part of the
support interventions at the Women's Centre in Oldham. The findings of this assessment pilot project will conclude at
end of January 2026.
POPS continues to operate its core business requirements utilising a 'home working' policy plan which has been effective
by ensuring daily telephone and online contact with key staff, regular online staff team support meetings and daily catch
ups via email and in person. POPS' building at 1079 Rochdale Road was refurbished due to a large water leak causing
internal damage and the tenants (MCC Youth Justice Team North) vacated the premises whilst work was undertaken.
The tenancy returned to the building in August 2024. A revision of the lease arrangements was undertaken prior to the
tenant's return.
A new two-year lease was agreed and signed by both POPS and the tenants. A review of the current lease is due August
2025.
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 2025 [Continued]
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 (Integrated 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 a working relationship with the Greater Manchester Women's Support Alliance, to
deliver and develop women specific services to women in Oldham via the Farida Women's Centre.
• POPS has continued to develop partnerships with Manchester Local Authority Family Hubs. POPS received a
small amount of funding (£12k) to pilot the delivery specific support for families in the criminal justice system.
A POPS' family Support worker is present in each of the two LS Family Hubs in Manchester one day per week.
• POPS' partnership with Serco continues to develop. POPS has partnered with Serco on 3 new bids during 2024-
25. Bids for HMP Rye Hill, HMP Dovegate and HMP Doncaster are pending announcement of commissioning
outcome. If successful, the contracts will mobilise between October 2025 and January 2026.
POPS continues to deliver Hidden Sentence training;
this has been delivered to staff in all the prison
establishments that POPS operates at. Also delivered to POPS' staff and volunteers as part of the induction
process. Hidden Sentence remains a commercial opportunity and is offered to a range of partner organisations
e.g. Local Authorities.
Page | 4

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP
A COMPANY LIMITED BY GUARANTEE
Trustees' Annual Report
Year ended 31 March 2025 (Continued]
POPS updated the current Quality Cycle to be inclusive of legislative changes and data protection requirements -
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Page | 5

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP
A COMPANY LIMITED BY GUARANTEE
Trustees' Annual Report
Year ended 31 March 2025 [Continued]
Leadership and Management
Strategic plan
POPS has continued to deliver in line with our 2023/2026 strategic plan. As part of this plan to support growth, significant
consideration was given to the staffing requirements of the organisation to ensure it is appropriately positioned and
robust to achieve the growth and objectives set out within the plan.
The focus of the staffing review was the core business staffing team. In addition to the need to strengthen the core
business team. It was proposed to strengthen executive team with the creation of 3 new posts:
Director: to ensure the efficient, effective leadership and legal management of the organisation.
Assistant Director Core Business; to oversee staff core functions of Finance, HR, Health & Safety, ICT,
Communications and Building Facilities Management.
Assistant Director role was also proposed to oversee Service Delivery; Performance Management; Contract
Compliance and Business Development.
In addition, it was proposed to strengthen the front-line staff team with the introduction of a third Operations
Manager to oversee direct delivery commissioned contracts.
Following considerable analysis, and proposal for new core staff team structure was presented to the board, this
included associated costings. The proposal was accepted by POPS' trustees. The POPS' Chair of Trustees, Ray Hill,
chaired a subcommittee of two trustees to oversee the restructuring process.
The restructuring process commenced in July 2024 with the proposed new structure presented to core staff team. The
process concluded in December 2024. The outcome was that a new Operations Manager was appointed in September
2024. The roles of CEO and Head of Operations were made redundant. POPS' CEO declined the opportunity to take up
the offer of alternative employment so therefore served the contractual notice period and left the organisation on 15th
April 2025. Following the implementation of the appropriate employment law process, Lynn Kelly was appointed as
Director and took up post from 1st January 2025. Peter Calvert was recruited to the role of Assistant Director Core
Business; Emma Guerreiro was recruited to the post of Assistant Director Services and Business Development. Both
Assistant Directors took up their posts on 6th January 2025.
As part of POPS strategic plan 2023-26, POPS Exec team and Trustees took the decision to review and refresh the
organisation's brand image and the website capability and content. This was to ensure the outward-facing branding and
communications platforms of the organisation reflect who POPS is now and to ensure the marketing and
communications collateral of the organisation is fit for purposes to support future development and growth. Within the
financial year and with the approval of the board, we engaged T34 Design to take forward our rebranding and website
development project. Since that time, we have instigated the discovery phase, developing and distributing surveys to
families POPS supports, to POPS' staff and trustees, and over 60 external stakeholders. The process concluded in June
2025; the new brand identity will be launched September 2025. This will include:
A new logo and visual style
A reimagined website focused on the people we support
.
Updated templates and communication tools
Page | 6

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP
A COMPANY LIMITED BY GUARANTEE
Trustees' Annual Report
Year ended 31 March 2025 [Continued]
Human Resources
POPS ended the financial period with an employed staff capacity, including unfilled vacancies, of 98 and a team of 8
volunteers. This was an increase in staff capacity of 7 on the year 2023/24.
Following the appointment of POPS' former HR Manager, Peter Calvert, to the role of Assistant Director, POPS reviewed
the HR requirements of the organisation. POPS HR Assistant, Katie Riley, was offered the opportunity of trainee HR
Officer with POPS fully funding the CIPD L3 HR qualification. Katie has commenced this qualification and is due to
complete the qualification in April 2026.
POPS has outsourced the Employment Law legal advice and support through our insurers to include a Commercial
Assistance and Legal Advice Policy. The policy became effective from 1st April 2025, this gives access to the legal advice
24-hour helpline to assist in the day-to-day running of the business. This policy covers matters such as Staff Employment;
Prosecutions; Discrimination in the Workplace, Health & Safety.
POPS Quality Cycle, (QC) has been revised to reflect the new governance, management and compliance reporting
structure. The QC ensures we remain legally compliant and a robust and fair employer. All the terms and conditions of
service (contractual and non-contractual) are reviewed yearly via POPS' Quality Cycle and updated appropriately to be
in line with current legislation.
During the financial year 23/24 POPS invested in developing online staff training and development portal to provide
mandatory and additional learning opportunities for POPS staff. The training platform was fully rolled out in September
2024 and is now an embedded part of the staff induction and training process.
Financial review
Gross Income was £2,068,818 (2024: £1,855, 771) that was £23,789 below budget (2024: £123,208 below budget) and
£213,047 (2024: £244,670) higher than the last financial year.
Expenditure for the year was £2,062,291 (2024: £1,765,935) that was £13,991 over budget (2024: £114,740 under
budget) and £296,356 (2024: £324,707) higher than last year. There was a surplus for the year of £6,527(2024: £89,836)
versus a budget surplus of £44,308(2024: £148,108).
The total reserves of the charity at the end of the financial year are £1,002,270 (2024: £995,743). This has been split
between a general fund of £688,365 (2024: £684,811), designated funds of £275,000 (2024: £275,000) and restricted
funds of £38,905(2024: £35,932).
The designated funds consist of: Building Maintenance/Security £15,000; IT Maintenance £15,000; HR & Consultancy
Fund €15,000; Governance & Trustee Recruitment/Training €5,000; Quality Standards €15,000; Staff Development
£10,000; Restructure £200,000
POPS has delivered its financial targets according to the budget. This secure financial situation will allow POPS to commit
some of its reserve strength in the coming year to further develop the potential and expansion of charitable activities.
Investment policy for surplus funds
POPS intends to pursue the assistance of a Wealth Management Agency (Sedulo) to consider how the charity maintains
the financial security of its reserve funds and to consider the benefits of secure financial investments, i.e. place monies
up to 85k in three or more new banking institutions and to further consider longer term investment of reserve funds.
However, changes to the current trustees means this process has been paused to obtain the authorisation and ID
validation from new trustees in order to proceed with the opening of accounts.
Page | 7

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP
A COMPANY LIMITED BY GUARANTEE
Trustees' Annual Report
Year ended 31 March 2025 [Continued]
Investment policy for surplus funds (continued)
The policy is to maintain sufficient funds in current accounts (at present with Unity Trust Bank and Virgin Money) 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 deposited in the safest banks, as defined by ratings agencies, and always within the
Financial Services Compensation Scheme level (currently £85,000) per account.
The level of Surplus Funds is assessed and reviewed on a quarterly basis and reported to the Board of Trustees. Bank
ratings are checked annually.
Any recommendations for changes to Surplus Funds deposits, to increase/decrease values or to switch to alternative
accounts, are put before the Board for authorisation.
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 and 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 separates 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.
• 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' staffing infrastructure, and the maintenance of POPS assets (Head Office
building) and will be reviewed periodically by the POPS Board of Trustees.
Authority to use reserves
The Director 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 a 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 organisational 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 costs is delegated to the Director in
consultation with the Chair of the Board of Trustees for use in extraordinary circumstances relating to the proposed use
of any emergency funds to allow for all running costs to be accounted for in the period of negotiation.
Reporting and monitoring
The Director 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 Director and Finance Department will maintain records of the use
of the funds and plans for replenishment. Regular reports back to the Board of Trustees on the progress for restoring
the fund back to the minimum amount may also be required.
Page | 8

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP
A COMPANY LIMITED BY GUARANTEE
Trustees' Annual Report
Year ended 31 March 2025 [Continued]
Review of policy
This policy will be reviewed every three years as part of the Strategic Planning Process, by the Director, Assistant
Directors, 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
For this document the following information applies as at 31 March 2025:
Reserve Summary
€
Total Reserves (including fixed assets)
Property and fixed assets
Current Assets less Current Liabilities
1,002,270
(97,308)
904,962
Assigned Costs:
Head Office Salary cost for six months
Redundancies
Head Office Running costs for six months
Legal/Estate Agent fees
Creditors
Designated Funds
Total six months running cost
Opportunity Funds
Structure, Governance and Management
Governing document
324,202
30,000
75,000
429,002
475,760
POPS is a company limited by guarantee governed by its Memorandum and Articles of Association dated 12/06/1995 as
amended by special resolutions dated 12/08/2002 and 15/09/2003, and new articles adopted by special resolution
dated 18/03/2013 as registered at Companies House on 08/04/2013.
Page | 9

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP
A COMPANY LIMITED BY GUARANTEE
Trustees' Annual Report
Year ended 31 March 2025 [Continued]
Governance
POPS' Trustees continued to meet online with full board meetings taking place four times per year. A dedicated sub-
committee was established in June 2024 by POPS' Chair, Ray Hill, to oversee the core staff team restructuring. The
subcommittee comprised of Ray Hill (Chair), Richard Rowley and Guy Grant. Ray Hill chaired the interview panels for
the recruitment of the Assistant Directors in December 2024. An online Trustee pathway was developed on POOS' in-
house staff training platform; this was introduced as an integral part of the trustee onboarding process.
From January 2025, POPS' Chair, Ray Hill, met bi-monthly with Lynn Kelly to oversee and support the transition and
handover from the outgoing CEO and the embedding of the Director role. This was supplemented by consistent email
and telephone communications in between in-person meetings.
During the year, POPS' CEO and subsequent Director meet with the Chair of Trustees outside of the Board meeting.
During these meetings a revised reporting template was discussed to ensure trustees are furnished with the data and
narrative information they require to ensure financial probity, risk management, progress against the organisation's
strategic plan and contractual compliance and performance. The new format was agreed by all trustees at the board
meeting March 2025 and will come into effect from 1st April 2025.
Appointment of trustees
One third of the members of the Board of Trustees are retiring by rotation at the annual general meeting. Retiring
members can apply to be re-elected. Three of POPS' current trustees, Ray Hill, Richard Rowley and Sarah Cook, will
naturally come to the end of their elected tenure in June 25.
POPS embarked on a trustee recruitment campaign in February 2025 to replace the retiring trustees and to further
expand the trustee board and the skills and knowledge base of overall governance.
Selected
prospective trustees complete an application form and are interviewed by the Chair of the Board and the
Director before being proposed to the Board of Trustees for acceptance as a new Board Member.
Barry Flanagan and Amanda Ordish have completed the recruitment and onboarding process and will join POPS Board
of Trustees in June and September 25 respectively. Three additional applications are currently in progress with a view
to further trustee appointments from September 2025.
It is the intention to continue to expand the number of Trustees to introduce additional skills to complement those of
the existing Board of Trustees.
Trustee induction and training
New trustees are provided with a comprehensive induction pack and undergo an orientation day to brief them on
their legal obligations under charity and company law, the content of the Memorandum and Articles of Association,
the committee, decision making processes, the business plan and recent financial performance of the charity. POPS
Trustees undertake the Trustee Learning Pathway on POPS in house Training Platform, Charity Learning.
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.
Page | 10

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP
A COMPANY LIMITED BY GUARANTEE
Trustees' Annual Report
Year ended 31 March 2025 [Continued]
Directors and Trustees
The directors of the charitable company (the charity) are its Trustees for the purpose of charity law and throughout this
report are collectively referred to as the Trustees. The Trustees who served the company during the period were as
follows:
Key management personnel: Trustees and Directors
Chair: Raymond Hill
Sarah Cooke (Tenure ended June 2025)
Lauren Hall (Resigned 19th February 2025)
Richard Rowley (Tenure ended June 2025)
Barry Flanagan (Appointed 1st June 2025)
Guy Grant
Chris Fitzgerald
New Trustees pending
Amanda Ordish to join in September 2025
Key management personnel: Principal staff
Chief Executive Officer: Diane Curry OBE (Until 31 December 2024) - Succeeded by Lynn Kelly Director from 1st January
2025
•
•
•
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
Recruiting new Trustees with identified skills and to develop Trustee 'champions' to support the organisation
within their identified and specialist interest areas
Engage diverse funders of POPS services to recognise 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 organisation and the wider field
Expand our services into new geographical areas to meet specific local needs, by developing new and existing
partnerships.
Launch POPS' new branding and website to ensure POPS' message is visible to a wider audience and offers up to
date / interactive information to all who use it
To use POPS' capital investment (building) to provide additional income
To develop services and interventions to offer earlier help to families impacted by the justice system.
To commence the process of consultation with key stakeholders to consider POPS' organisational strategy from
2026 to 2030.
Page | 11

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP
A COMPANY LIMITED BY GUARANTEE
Trustees' Annual Report
Year ended 31 March 2025 [Continued]
Trustees' Responsibilities
The Trustees (who are also directors of POPS for the purpose of company law) are responsible for preparing the
Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting
Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial year, which give a true and fair
view of the state of affairs of the charitable company and of the incoming resources and application of resources,
including the income and expenditure of the charitable company for that period. In preparing these financial
statements, the Trustees are required to:
• Select suitable accounting policies and then apply them consistently
• Observe the methods and principles in the Charities SORP
• Make judgements and estimates that are reasonable and prudent
• State whether applicable UK Accounting Standards have been followed, subject to any material departures
disclosed and explained in the financial statements; and
• Prepare the financial 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 financial position of the charitable company and enable them to ensure that the financial statements comply
with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and
hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the Trustees are aware:
:
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.
Auditors
Mitchell Charlesworth (Audit) Limited have been re-appointed as auditors for the ensuing year.
Signed by order of the Trustees
Raymond Hill
Chairman
26/09/2025
Page | 12

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 2025
Opinion
We have audited the financial statements of Partners of Prisoners and Families Support Group (the 'charitable
company ) tor the year-ended 31 March 2025 which comprise the Statement of Financial Activities (including Income
and Expenditure Account), the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including
a summary of significant accounting policies. The financial reporting framework that has been applied in their
preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 the
Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted
Accounting Practice).
In our opinion the financial statements:
•
give a true and fair view of the state of the charitable company's affairs as at 31 March 2025, 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 (UK) (ISAs (UK)) and applicable law. Our
responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial
statements section of our report. We are independent of the charitable company in accordance with the ethical
requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard,
and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit
evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting
in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions
that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for
a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant
sections of this report.
Other information
The Trustees are responsible for the other information. The other information comprises the information included in
the Trustees' annual report, other than the financial statements and our auditor's report thereon. Our opinion on the
financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our
report, we do not express any form of assurance conclusion thereon.
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 2025
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing
so, consider whether the other information is materially inconsistent with the financial statements or our knowledge
obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or
apparent material misstatements, we are required to determine whether there is a material misstatement in the
financial statements or a material misstatement of the other information. If, based on the work we have performed, we
conclude that there is a material misstatement of this other information; we are required to report that fact.
We have nothing to report in this regard.
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and
Reports) Regulations 2008 require us to report to you if, in our opinion:
• the information given in the financial 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 law) are responsible for the preparation of the financial statements
and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is
necessary to enable the preparation of financial statements that are free from material misstatement, whether due to
fraud or error.
In preparing the financial statements, the Trustees are responsible for assessing the charitable company's ability to
continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern
basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have
no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with
regulations made under section 154 of that Act.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion.
Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with
ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and
are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic
decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line
with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud.
The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
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 2025
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 a 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 identification
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 responding to the risks of fraud and whether they have knowledge of any actual, suspected or
alleged fraud;
the internal controls established to mitigate risks 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 fraud.
As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation
for fraud and identified the greatest potential for fraud in relation to the completeness of cash-based income as well as
the timing of the recognition of income.
In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk
of management over-ride.
We also obtained an understanding of the legal and regulatory frameworks that the organisation operates in, focusing
on provisions of those laws and regulations that had a direct effect on the determination of material amounts and
disclosures in the financial statements. The key laws and regulations we considered in this context included:
Safeguarding, the Financial Reporting Standard applicable in the UK (FRS 102) (effective 1 January 2019) - (Charities
SORP (FRS 102)), the Financial Reporting Standard applicable in the UK (FRS 102), and the Companies Act 2006.
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 | 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 2025
Audit response to risks identified
As a result of performing the above, we identified 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 financial statements;
enquiring of management and members of the Board of Trustees concerning actual and potential litigation and
•
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 identified laws and regulations and potential fraud risks to all engagement team
members and remained alert to any indications of fraud or non-compliance with laws 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 2008. Our audit work has been undertaken so that we might state to the charitable
company's Trustees those matters we are required to state to them in an auditor's report and for no other purpose. To
the tullest 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.
Aebockley
Alison Buckley (Senior Statutory Auditor)
Mitchell Charlesworth (Audit) Limited
Accountants
Statutory Auditor
3rd Floor
44 Peter Street
Manchester
M3 5GP
Dated: 29/09/2025
Mitchell Charlesworth (Audit) Limited is eligible to act as auditors in terms of Section 1212 of the Companies Act 2006
Page | 16

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 2025
Note
Unrestricted Restricted Total Funds Unrestricted
Funds
Funds
Funds
Income
Grants and donations
Income from charitable
activities:
Operation of prison visitor
centres, family link work
and tea bar services
Investment income
Other income
Income from facilities and
services:
Other income
Rental income
5
6
8
8
Total income
Expenditure
Costs of raising funds:
Expenditure on charitable
activities:
Operation of prison visitor
centres, family link work
and tea bar services
Total expenditure
Net income/(expenditure)
Transfers between funds
15
Net movement of funds for
the year
Reconciliation of funds
Total funds brought forward
Total funds carried forward
325
296,670
2,563
8,178
34,524
342,260
210,706
210,706
131,554
(128,000)
3,554
959,811
963,365
319,193
1,407,365
:
1,726,558
1,851,585
1,851,585
(125,027)
128,000
2,973
35,932
38,905
319,518
1,704,035
2,563
8,178
34,524
2,068,818
2,062,291
2,062,291
6,527
6,527
995,743
1,002,270
1,404
149,588
2,615
6,900
53,742
214,249
103,562
103,562
110,687
(23,722)
86,965
872,846
959,811
1,278,918
:
1,641,522
1,662,373
1,662,373
(20,851)
23,722
2,871
33,061
35,932
The Statement of Financial Activities includes all gains and losses in the year and
all income and expenditure derive from continuing activities
Restricted Total Funds
Funds
€
2024
362,604
364,008
1,428,506
2,615
6,900
53,742
1,855,771
1,765,935
1,765,935
89,836
89,836
905,907
995,743
The notes on pages 19-33 form part of these financial statements
Page | 17

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP
A COMPANY LIMITED BY GUARANTEE
Balance sheet
as at 31 March 2025
Fixed assets
Tangible assets
Current assets
Stocks
Debtors
Cash at bank and in hand
Note
17
18
19
2025
97,308
2024
74,298
2,106
198,767
942,832
1,143,705
(238,743)
2,484
80,532
981,666
1,064,682
(143,237)
Creditors: Amounts falling due within one year
• 20
Net current assets
904,962
921,445
Net assets
1,002,270
995,743
Funds
Restricted income funds
Unrestricted income funds
General
Designated
Total unrestricted funds
22
38,905
35,932
22
22
688,365
275,000
684,811
275,000
963,365
959,811
Total funds
1,002,270
995,743
For the year-ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the
Companies Act 2006 relating to small companies but as this company is a charity, it is subject to audit under the Charities
Act 2011.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act
The directors acknowledge their responsibility for complying with the requirements of the Act with respect to
accounting records and for the preparation of the financial statements.
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the
small companies regime.
26/09/2025
These financial statements were approved by the members of the committee on the
signed on their behalf by:
and are
Raymond Hill
Chairman
Company Registration No. 3067385
The notes on pages 19-33 form part of these financial statements
Page | 18

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP
A COMPANY LIMITED BY GUARANTEE
Statement of cash flows
Year ended 31 March 2025
Cash flows from operating activities
Cash generated in operating activities
Net cash inflow generated from operating
activities
Cash generated in investing activities
Interest income
Purchase of property, plant and equipment
Net cash generated in investing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year
Note
25
2025
2024
(3,377)
80,664
(3,377)
80,664
2,563
(38,020)
2,615
(5,000)
(35,457)
(38,834)
981,666
942,832
(2,385)
78,279
903,387
981,666
Page | 19

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP
A COMPANY LIMITED BY GUARANTEE
Notes to the Financial Statements
Year ended 31 March 2025
1.
Company information
Partners of Prisoners and Families Support Group is a company limited by guarantee domiciled and incorporated
in England and Wales. The registered office is Valentine House, 1079 Rochdale Road, Blackley, Manchester, M9
8AJ.
2. Accounting Policies
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the
preparation of the financial statements are as follows:
Basis of preparation
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement
of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the
Financial Reporting Standard applicable in the UK (FRS 102) and the Companies Act 2006.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest f.
Partners of Prisoners and Families Support Group meet the definition of a public benefit entity under FRS 102.
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the
relevant accounting policy note(s).
Going concern
At the time of approving the financial statements, the Trustees have a reasonable expectation that the organisation
has adequate resources to continue in operational existence for the foreseeable future. Thus, the Trustees
continue to adopt the going concern basis of accounting in preparing the financial statements.
Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the
item(s) of income have been met, it is probable that the income will be received, and the amount can be measured
reliably.
Income from government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the
charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is
probable that the income will be received, and the amount can be measured reliably and is not deferred. Grants
are deferred to future periods only when this is specified by the funder or other preconditions of the fund are not
yet met.
For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has
been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a
distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in
part, is only considered probable when the amount can be measured reliably, and the charity has been notified of
the executor's intention to make a distribution. Where legacies have been notified to the charity, or the charity is
aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is
treated as a contingent asset and disclosed if material.
Investment income is recognised on a receivable basis.
Page | 20

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP
A COMPANY LIMITED BY GUARANTEE
Notes to the Financial Statements
Year ended 31 March 2025
Accounting Policies [Continued]
Expenditure
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is
probable that settlement will be required, and the amount of the obligation can be measured reliably. Expenditure
is classified under the following activity headings:
•
Costs of raising funds are the direct and indirect costs of raising funds 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 costs and support costs relating to these activities.
•
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 financial
statements.
•
General funds are unrestricted funds, which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the charity.
•
Designated funds are funds which have been allocated or designated for specific purposes by the charity out
of unrestricted funds.
Tangible fixed assets
All fixed assets are initially recorded at cost. The charity operates a £1,000 capitalisation policy and items will not
be capitalised under this de-minimis limit. Depreciation is calculated so as to write off the cost of an asset, less its
estimated residual value, over the useful economic life of that asset as follows:
Freehold land and buildings - 4% straight line
Equipment
- 25% straight line
Stock
Stock of goods for resale is included at the lower of cost or net realisable value.
Operating leases
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with
the lessor are charged to the Statement of Financial Activities on a straight-line basis over the period of the lease.
Pensions
The charity operates an auto enrolment defined contribution scheme for all eligible employees in line with current
legislation.
Page | 21

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP
A COMPANY LIMITED BY GUARANTEE
Notes to the Financial Statements
Year ended 31 March 2025
2. Accounting Policies [Continued]
Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discounts offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash at bank and in hand
Cash at bank and cash in hand includes cash and short-term highly liquid investments with a maturity of three
months or less from the date of acquisition or opening of the deposit or similar account.
Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that
will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be
measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after
allowing for any trade discounts due.
Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments.
Basic financial instruments are initially recognised at transaction value and subsequently measured at their
settlement value with the exception of bank loans which are subsequently measured at amortised cost using the
effective interest method.
Legal status of the Charity
The company is limited by guarantee and all members have agreed to contribute an amount not exceeding f10 in
the event of a winding up. The number of members at the year-end was 9 (2024: 9).
4. Judgements and key sources of estimation uncertainty
In the application of the charity's accounting policies, the Trustees are required to make judgements, estimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experience and other factors that are
considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates
are recognised in the period in which the estimate is revised where the revision affects only that period, or in the
period of the revision and future periods where the revision affects both current and future periods.
The trustees do not believe there are any critical judgement or key sources of estimation uncertainty.
Page | 22

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP
A COMPANY LIMITED BY GUARANTEE
Notes to the Financial Statements
Year ended 31 March 2025
5.
Grants and donations
Grants
Women's Centre Oldham
Merseyside VRU
Welfare Oldham Grant
MCC Cost of Living Grant
JABBS Foundation
GMCA Welfare
Manchester
GMCA Welfare Oldham
Donations
Online and other
donations
-
325
325
6. Income from charitable Unrestricted
activities
Funds
Income from service level
agreements and fees
Visitors' Centre Operation
Tea Bar Activities
Unrestricted Restricted
Funds
Funds
90,829
14,737
80,202
133,425
319,193
-
319,193
Restricted
Funds
Total Funds Unrestricted Restricted Total Funds
Funds
Funds
2024
f
90,829
80,202
133,425
319,193
325
319,518
:
-
1,404
1,404
89,397
119
309
62,139
177,481
33,159
362,604
-
362,604
89,397
119
309
62,139
177,481
33,159
362,604
1,404
364,008
Total Funds
Unrestricted
2025
Funds
Restricted Total Funds
Funds
2024
- 1,407,365
296,670
1,407,365
296,670
296,670
1,407,365
1,704,035
Investment Income
Unrestricted
Funds
€
Bank interest received
2,563
The investment income arises from interest bearing deposit accounts.
-
149,588
1,278,918
-
1,278,918
149,588
149,588
1,278,918
1,428,506
Total Funds Unrestricted Total Funds
2025
Funds
2024
€
2,563
2,615
2,615
Page | 23

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP
A COMPANY LIMITED BY GUARANTEE
Notes to the Financial Statements
Year ended 31 March 2025
8.
Income from facilities and services
Training income
HMRC refund
Rental income
Unrestricted
Funds
3,178
5,000
34,524
42,702
Restricted
Funds
€
:
-
-
Total Funds Total Funds
2025
2024
3,178
5,000
34,524
1,902
42,702
1,900
5,000
53,742
60,642
9. Analysis of charitable expenditure - current year
The charity undertakes direct charitable activities only and does not make grant payments.
Basis of allocation
Tea Bar & Visitor Centre
supplies and projects
Wages and salaries
Governance costs
Support costs
Direct
Direct
Direct
Note 11
Total
Analysis of charitable expenditure - prior year
Basis of allocation
Tea Bar & Visitor Centre
supplies and projects
Wages and salaries
Governance costs
Support costs
Direct
Direct
Direct
Note 11
Total
Hub & Tea
Bar services
158,807
51,899
210,706
Hub & Tea
Bar services
€
76,785
26,777
:
103,562
Visitor
centres
€
48,225
1,014,442
15,665
441,624
1,519,956
Visitor
centres
35,235
868,356
21,804
361,203
1,286,598
Family Link
Work
€
198,114
3,553
129,962
331,629
Total
2025
207,032
1,264,455
19,218
571,586
2,062,291
Family Link
Work
233,343
6,182
136,250
375,775
Total
2024
€
112,020
1,128,476
27,986
497,453
1,765,935
Expenditure on charitable activities was £2,062,291 (2024: £1,765,935) of which £210,706 was unrestricted (2024:
£103,562) and £1,851,585 restricted (2024: £1,662,373).
Page | 24

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP
A COMPANY LIMITED BY GUARANTEE
Notes to the Financial Statements
Year ended 31 March 2025
9. Summary of analysis of expenditure and related income for charitable activities - current year [continued]
Hub & Tea
Visitor Family Link
Bar services
centres
Work
€
Costs (note 9)
Grant support (note 5)
SLA support (note 6)
(210,706)
(1,519,956)
296,670
1,407,365
(331,629)
319,193
-
Net cost - other income
85,964
(112,591)
(12,436)
Summary of analysis of expenditure and related income for charitable activities - prior year
Hub & Tea
Bar services
Visitor Family Link
centres
Work
€
€
Costs (note 9)
Grant support (note 5)
SLA support (note 6)
(103,562)
(1,286,598)
149,588
1,278,918
(375,775)
362,604
Net income/(cost) - other income
46,026
(7,680)
(13,171)
Total
2025
€
(2,062,291)
319,193
1,704,035
(39,063)
Total
2024
(1,765,935)
362,604
1,428,506
25,175
Page | 25

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP
A COMPANY LIMITED BY GUARANTEE
Notes to the Financial Statements
Year ended 31 March 2025
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 9). Where practicable any support costs are directly
attributed to the activity, where this is not possible it has been apportioned pro-rata to the income derived from
the activity.
Support cost
Basis of allocation
Prison visitor centres,
family link work &
tea bar facilities
€
Governance
€
Project costs
Wages and salaries
Premises costs
General operating costs
Audit fees
Legal and professional costs
Direct
Income derived
Income derived
Income derived
Governance
Governance
29,933
385,796
5,519
150,338
Total
2025
29,933
385,796
5,519
150,338
19,218
19,218
-
19,218
Analysis of support costs - prior year
Support cost
Basis of allocation
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
571,586
Prison visitor centres,
family link work &
tea bar facilities
€
33,840
332,963
4,031
126,619
590,804
Governance
€
497,453
16,829
11,157
27,986
Total
2024
€
33,840
332,963
4,031
126,619
16,829
11,157
525,439
Page | 26

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP
A COMPANY LIMITED BY GUARANTEE
Notes to the Financial Statements
Year ended 31 March 2025
11. Staff costs and emoluments
Total staff costs were as follows:
Salaries and wages
Social security costs
Pension costs
2025
2024
1,514,693
108,511
27,047
1,650,251
1,343,184
92,828
25,427
1,461,439
One employee earned between £60,000 and £69,999 (2024: One).
Jo Trustees received any emoluments or payment for professional or other services in the year. No Trustees wer
e-imbursed for travelling expenses during the year (2024: 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 £136,334 (2024: £68,064).
12. Staff numbers
2025
Number
2024
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
1
2
3
14
3
1
63
1
1
5
13
2
1
57
87
80
13. Pension Costs
The charity operates an auto enrolment defined contribution scheme for all eligible employees in line with current
legislation. It is a defined contribution scheme and contributions are charged in the statement of financial activities
as they accrue. The employer's charge for the year for the charity is £27,047 (2024: £25,427).
14. Net (outgoing)/incoming resources for the year
2025
€
This is stated after charging:
Depreciation
15,010
Auditor's remuneration:
External audit
Other services
8,130
11,088
2024
12,940
7,750
5,489
Page | 27

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP
A COMPANY LIMITED BY GUARANTEE
Notes to the Financial Statements
Year ended 31 March 2025
15. Transfers between funds
Where necessary transfers are made from General funds to Restricted funds (see notes 23 and 24).
16. Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252
of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
Freehold
buildings
Equipment
€
Total
17. Tangible fixed assets
Cost
At 1st April 2024
Additions
At 31st March 2025
Depreciation
At 1st April 2024
Charge for the year
At 31st March 2025
Net book value
At 31st March 2025
At 31st March 2024
249,291
18,560
34,702
19,460
267,851
54,162
175,506
10,524
34,189
4,486
186,030
38,675
81,821
15,487
73,785
513
283,993
38,020
322,013
209,695
15,010
224,705
97,308
74,298
18.
Stock
Goods for resale
2025
2,106
2024
2,484
Page | 28

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP
A COMPANY LIMITED BY GUARANTEE
Notes to the Financial Statements
Year ended 31 March 2025
19. Debtors
Trade debtors
Prepayments and other debtors
20. Creditors: amounts falling due within one year
Trade creditors
Accruals and other creditors
2025
130,072
68,695
198,767
2025
50,056
188,687
238,743
2024
23,667
56,865
80,532
2024
14,338
128,899
143,237
21. Commitments under operating leases
At 31 March 2025 and 31 March 2024 the company had no annual commitments under non-cancellable operating
leases.
22. Analysis of net assets between funds
Current year
Tangible fixed assets
Cash at bank and in hand
Other net current assets/(liabilities)
Previous year
Tangible fixed assets
Cash at bank and in hand
Other net current assets/(liabilities)
General fund
€
97,308
942,832
(351,775)
688,365
General fund
€
74,299
981,666
(371,154)
684,811
Designated
funds
35000
275,000
Designated
funds
:
275,000
275,000
Restricted
funds
38,905
38,905
Restricted
funds
€
35,932
35,932
Total
97,308
942,832
(37,870)
1,002,270
Total
€
74,299
981,666
(60,222)
995,743
Page | 29

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP
A COMPANY LIMITED BY GUARANTEE
Notes to the Financial Statements
Year ended 31 March 2025
23. Analysis of charitable funds
Balance at
1 April 2024
(Restated)
Incoming
resources
Resources
expended
Balance at
Transfers 31 March 2025
Analysis of unrestricted fund
movements
General fund
Designated funds
Building Maintenance / Security
IT Maintenance
HR & Consultancy
Governance / Trustee
Recruitment & Training
Restructure
Staff Development
Quality Standards
Total designated funds
Total unrestricted funds
Name of fund
Building Maintenance / Security
IT Maintenance
HR & Consultancy
Governance / Trustee
Recruitment and Training
Restructure
Staff Development
Quality Standards
684,811
342,260
(210,706)
(128,000)
688,365
15,000
15,000
15,000
:
5,000
200,000
10,000
15,000
...
15,000
15,000
15,000
5,000
200,000
10,000
15,000
275,000
-
275,000
959,811
342,260
(210,706)
(128,000)
963,365
Description, nature, and purposes of the fund
To provide for general building upkeep and repair.
To provide an opportunity to respond to growth and development
requirements in relation to IT performance.
To provide for any associated costs in relation to the re-structure or support
of the POPS Management team.
To provide for a robust governance board including recruitment and
training of new trustees.
To provide for one off costs expected to be incurred in year-ended 2025.
To provide for training and development of management roles created by
the Senior Management restructure process.
To adopt ISO or equivalent quality standard.
Page | 30

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP
A COMPANY LIMITED BY GUARANTEE
Notes to the Financial Statements
Year ended 31 March 2025
24. Analysis of charitable funds [continued]
Fund at
1 April 2024
Incoming
resources
Resources
expended
€
Fund at
Transfers 31 March 2025
€
€
Analysis of restricted fund
movements
Visitor centres
Women's Centre Oldham
Welfare Oldham Grant
JABBS Foundation
MCC Cost of Living Grant
Clothworkers Foundation
GMCA Oldham
GMCA Manchester
Total
21,525
1,673
4,183
1,062
7,489
-
35,932
1,407,365
90,829
30,202
14,737
-
133,425
1,726,558
(1,519,294)
(87,637)
(83,752)
(3,955)
-
(156,947)
(1,851,585)
104,478
23,522
128,000
14,074
4,865
633
10,782
1,062
7,489
-
38,905
Name of fund
Visitor centres
Women's Centre Oldham
Merseyside VRU
Clothworkers Foundation
GMCA Oldham & Manchester
Description, nature, and purposes of the fund
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.
Prisoners Family Support consultation project in Merseyside.
Purchase of IT equipment.
Provision of welfare programme across Oldham and Manchester, to
embed public service reform principles.
Page | 31

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP
A COMPANY LIMITED BY GUARANTEE
Notes to the Financial Statements
Year ended 31 March 2025
24. Analysis of charitable funds (continued]
Analysis of unrestricted fund
movements
General fund
Designated funds
Building Maintenance / Security
IT Maintenance
HR & Consultancy
Governance / Trustee
Recruitment & Training
Restructure
Staff Development
Quality Standards
Total designated funds
Total unrestricted funds
Name of fund
Building Maintenance / Security
IT Maintenance
HR & Consultancy
Governance / Trustee
Recruitment and Training
Restructure
Staff Development
Quality Standards
Balance at
1 April 2023
Incoming
resources
Resources
expended
Balance at
Transfers 31 March 2024
797,846
214,249
€
(103,562)
€
(223,722)
684,811
15,000
15,000
15,000
:
:
:
5,000
200,000
10,000
15,000
-
15,000
15,000
15,000
5,000
200,000
10,000
15,000
75,000
-
200,000
275,000
872,846
214,249
(103,562)
(23,722)
959,811
Description, nature, and purposes of the fund
To provide for general building upkeep and repair.
To provide an opportunity to respond to growth and development
requirements in relation to IT performance.
To provide for any associated costs in relation to the re-structure or support
of the POPS Management team.
To provide for a robust governance board including recruitment and
training of new trustees.
To provide for one off costs expected to be incurred in year-ended 2025.
To provide for training and development of management roles created by
the Senior Management restructure process.
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 2025
24. Analysis of charitable funds [continued]
Fund at
1 April 2023
Incoming
resources
Analysis of restricted fund
movements
Resources
expended
€
Fund at
Transfers 31 March 2024
€
Visitor centres
Women's Centre Oldham
Welfare Oldham Grant
JABBS Foundation
MCC Cost of Living Grant
Clothworkers Foundation
GMCA Oldham
GMCA Manchester
29,203
1,062
2,796
-
1,278,918
89,397
119
62,139
309
33,159
177,481
(1,286,596)
(87,724)
(119)
(57,956)
(309)
-
(28,466)
(201,203)
23,722
21,525
1,673
4,183
1,062
7,489
-
Total
33,061
1,641,522
(1,662,373)
23,722
35,932
Name of fund
Description, nature, and purposes of the fund
Visitor centres
Provision of support services to families at NW prison visitor centres.
Women's Centre Oldham
Support to women of Oldham at risk of contact with the criminal justice
system.
Merseyside VRU
Prisoners Family Support consultation project in Merseyside.
Clothworkers Foundation
Purchase of IT equipment.
GMCA Oldham & Manchester
Provision of welfare programme across Oldham and Manchester, to
embed public service reform principles.
25. Cash used in operations
Net movements in funds
2025
€
6,527
2024
€
89,836
Adjustments for:
Depreciation
Interest income
15,010
(2,563)
12,940
(2,615)
Movements in working capital:
(Increase)/decrease in stock
(Increase)/decrease in debtors
(Decrease)/Increase in creditors
378
(118,235)
95,506
(2,456)
(6,249)
(10,792)
Net cash generated/(used) in operations
(3,377)
80,664
Page | 33

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP
A COMPANY LIMITED BY GUARANTEE
Notes to the Financial Statements
Year ended 31 March 2025
26. Net debt reconciliation
Cash
1 April
2024
€
981,666
981,666
Cash flows
(38,834)
(38,834)
31 March
2025
942,832
942,832
Cash
1 April
2023
€
903,387
903,387
Cash flows
€
78,279
78,279
31 March
2024
981,666
981,666
Page | 34