2022-12-31-accounts - Fine Cell Work

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Patrons					Tracy Chevalier
					Dame Judi Deneb CH
					Kaffe Fassett
					Esther Freud
					Libby Purves OBE
					Isabella Tree
Trustees					Jennifer Rademaker	(Chair)
					Marion Bedford
					Julian Diment
					Tabitha Elwes
					Kit Kemp MBE
					Miranda Kendall (Vice		Chair)
					Cath Kidston MBE
					Andrew Murray (Treasurer)
					Cathy Robinson
					Emma Soames
					Nicola Wright
Executive		Director			Victoria Gillies
Founding		Director			Dr Katy Emck OBE
Financial		Director			Mariana Spater
Charity	Number				1049095
Company		Number			03095356
Registered		Office	&Principal	Address	190-192 Queenstown		Road
					London
					SW8 3NR
Auditors					James Cowper Kreston Audit
					8th Floor
					Reading Bridge House
					George Street
					Reading
					RG1 8LS
Bankers					Unity Trust Bank
					4 Brindley Place
					Birmingham
					B12HB

	Page
TRUSTEES' REPORT
REPORT OF THE INDEPENDENT AUDITORS	23
STATEMENT OF FINANCIAL ACTIVITIES	26
(INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
BALANCE SHEET	27
CASH FLOW STATEMENT	28
NOTES TO THE ACCOUNTS

		Unrestricted	Restricted	Designated	Total	Total
	Notes	Funds	Funds	Funds	2022	2021
Income from:		8		8	6
Donations and grants		422,096	425,464		847,560	835,868
Charitable activities		290,193			290,193	280,524
Investment income		3,859			3,859	41
Total income		716,148	425,464		1,141,612	1,116,433
~E* dit
Cost ofRaising Funds	5	279,336			279,336	172,528
Charitable activities
Prisoner Training & Support	5	414,948	474,807		889,755	777484
Total expenditure		694,284	474,807		1,169,091	950,012
Net income/(expenditure)		21,864	(49,343)		(27,479)	166,421
Transfer between funds		71,237		(71,237)
Fund balances at 1 January	2021	600,932	58,035	185,559	844,526	678,105
Fund balances at 31 December
2022		694,033	8,692	114,322	817,047	844,526


		Notes
Fixed assets
Tangible assets				50,662		58,242
				50,662		58,242
Current assets
Stocks			187,774		125,763
Debtors		10	57,364		86,451
Cash at bank and in	hand		653,290		814,040
			898,428		1,026,254
Creditors: amounts	falling due
within one year			(132,043)		(239,970)
Net current assets				766,385		786,284
Total assets less current liabilities				817,047		844,526
Income funds
Restricted funds		14		8,692		58,035
Designated funds		16		114,322		185,559
Unrestricted funds		17		694,033		600,932
				817,047		844,526

				2022		2021
			Notes
Cash flows from operating		activities:
Net income/expenditure for the year				(27,479)	166,421
Depreciation oftangible fixed		assets	9	27,837	13,745
Increase/(decrease)	in creditors		11	(107,928)	(90,137)
(Increase)/decrease	in debtors		10	29,087	10,031
(Increase)/decrease	in stocks			(62,011)	(3,184)
Investment income				(3,859)	(41)
Net cash provided	by/(used	in)			(144,353)		96,835
operating activities
Cashflows from investing activities
Interest income				3,859	41
Purchase oftangible	fixed assets		9	(20,256)	(41,755)
Cash provided by/(used in)		investing			(16,397)		(41,714)
activities
Increase/(decrease)	in cash				(160,750)		55,121
Cash and cash equivalents		atthe			814,040		758,919
beginning ofthe year
Cash and cash equivalents		at the end			653,290		814,040
ofthe year
						31
				1 January 2022	Cashflow	December 2022f
Cash at bank and	in hand			814,040	(160,750)	653,290

2.4	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost less depreciation. Depreciation				is provided			at rates			calculated		to
	write offthe cost less estimated residual value ofeach asset over its expected useful								life, as follows:
	Plant and machinery 3years	straight	line basis
	Fixtures, fittings and equipment 3years	straight	line basis
2.5	Leasing and hire purchase commitments
	Rentals payable under operating leases are charged	against		income	on	a straight			line basis over				the
	period ofthe lease.
2.6	Debtors
	Trade and other debtors are recognised at the settlement amount due after any trade								discounts.
2.7	Cash at bank and in hand
	Cash at bank and in hand includes cash and short term highly			liquid investments.				The Trustees seek to
	use short and medium term deposits where possible	to maximise the return on monies								held at the bank
	and to manage cash flow.
2.8	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.
2.9	Stock and work in progress
	Stock is valued at the lower ofcost and net realisable	value.
2.10	Pensions
	The charity operates a defined contributions pension	scheme.	Contributions			are charged				in the accounts
	as they become payable in accordance with the rules	ofthe scheme.
2.11	Fund accounting
	The charity has various funds for which it is responsible:
	Unrestricted funds —these are for use on the general	chaditable		objectives		ofthe	charity.
	Restricted funds —the funds are for use as directed	by the donor. A description						of	the	projects can be
	found in the notes to the accounts.
	Designated funds —these are amounts which have been put aside at the discretion								ofthe Trustees				and
	comprise a fund equivalent to the donations raised to regrow prison stitcher					numbers			post pandemic.			This
	has been designated by the Trustees for this purpose.
	The Trustees also authorised the creation ofa designated fund			to cover	the Fixed			Asset		value.
2.12	Taxation
	The company is a registered charity (number: 1049095). All exemptions set out in part 11ofthe Corporation Tax Act2010.			of the	charity's		income			falls within			the

			Unrestricted	Restricted	Designated	Total	Total
			funds	Fundsf	Funds f	2022f	2021 f
Donations and grants			422,096	425,464		847,560	835,868
Donations and grants
Unrestricted funds:
BCPartners							10,000
CHK Charities							50,000
Anonymous							5,000
Anonymous							5,000
Anonymous							15,000
ASK Charitable Trust						1'7,500
Bromley Trust						10,000
Reo Stakis						5,000
Michael and Clara Freeman			Trust			5,000
Devonshire Trust							10,000
Anthony Sofroniou						6,000
Armitage Trust						22,000	20,000
Battcock Charitable Trust							5,000
SharegiR							5,000
Anonymous						5,000
Alison Mary Lyon Will Trust							10,000
Qais Zakara							5,000
Scouloudi Foundation						7,000
Crucilble Foundation						51,000
Sommer Family Trust							10,000
Al Fayed Foundation							10,000
Mercers Livery Company							2,000
Lady Elizabeth Cavendish		Trust				125,000
The Delves Charitable	Trust						5,000
Other grants, donations	and		(&f5,000)and GiR Aid			168,596	110,090
						422,096	277,090

					Total	Total
					2022	2021
					6	6
Restricted funds:
Adrian Swire Trust					15,000	15,000
Bank ofAmerica Foundation					36,321	35,740
Barbour Trust						2,000
Blatchworth Trust					15,000	5,000
Bromley Trust						10,000
Colyer-Fergusson Charitable			Trust		11,500	12,500
Robin Corbett Award						3,000
Dalby Trust						5,000
De Lazlo Foundation					10,000	10,000
Rothschild Foundation					10,000
Evan Cornish Foundation					5,000
City Bridge Trust					12,567
ASK Foundation					9,556
Anonymous					20,000
Great Western Railway						20,000
Goldsmiths' Company	Charity					30,000
Hadrian Trust						1,000
1772Trust					2,000
Radcliffe Trust					7,500
Peter Stebbings Trust					10,000
Hiscox Foundation					5,000	5,000
Hodge Foundation						4,000
Trusthouse					3,00D
Philip King Trust						10,000
John Lewis Foundation					16,000	16,000
Leigh Foundation						5,000
Lord Barnaby's Foundation						6,000
cheme Government Job Retention S						18,362
Matrix Chambers					3,000
Porticus Trust					14,998	30,000
Hedley Foundation					5,0DD
Henry Smith Foundation					60,000
Michael Varah Memorial		Foun		dation	2,747	8,529
Garfield Weston Foundation					75,000	100,000
Rayne Foundation						20,000
Statham Family Trust					2,500	2,500
Awards for All						9,530
					351,689	384,161

		Total	Total
		2022f	2021 f
Brought forward		351,689	384,161
Aldo Trust		5,000	5,000
Charles Hayward Foundation		20,000
Coates Foundation		5,000
Dischma Charitable Trust			5,000
Valentine Trust			5,000
Nina Campbell Limited		15,000
William Yeoward Limited		15,000
The Monday Charitable	Trust		10,000
Merchant Taylors' Foundation			5,000
Madison Foundation			1,000
Worshipful Company of	Broderers	3,000	3,000
Rio Stakis Foundation		5,000
Anonymous			5,000
Tanner Trust			7,000
Other donations &grants (&f5,000)		5,775	1,300
		425,464	431,461

4	Income from cha	rita	ble activ	ities
								2022	2021
								f	6
	Sale of prisoners'	work						275,793	252,224
	Auction proceeds	of	prisoners'	work					7,000
	Income from cell	work						14,400	21,300
								290,193	280,524
5	Expenditure				Staff	Depreciation	Other	Total	Total
					costs		Costs	2022	2021
	Expenditure on:
	Costs ofgenerating grants		donations	and	167,124		112,212	279,336	172,528
	Charitable activities
	Prisoner Training	&	Support		410,970	27,837	325,648	764,455	656,731
	Activities undertaken		directly
	Support costs						125,300	125,300	120,753
					578,094	27,837	563,160	1,169,091	950,012

lysis ofsup	port costs (including governance c	osts)
		2022	2021
		6	6
Rent		96,100	96,800
Governance	costs	20,066	16,960
insurance		9,134	6,993
		125,300	120,753

	Unrestricted	Restricted	Designated	Total
Income from:	Funds 6	Fundsf	Funds 6	2021 6
Donations and grants	277,090	431,461	127,317	835,868
Charitable activities	280,524			280,524
Investment income	41			41
Total income	557,655	431,461	127,317	1,116,433
~E* Cht
Costs of raising funds	172,528			172,528
Charitable activities
Prisoner Training &Support	392,248	385,236		777,484
Total expenditure	564,776	385,236		950,012
Net income/(expenditure)	(7,121)	46,225	127,317	166,421
Transfer between funds	(58,242)		58,242
Fund balances at 1 January 2021	666,295	11,810		678,105
Fund balances at 31 December
2021	600,932	58,035	185,559	844,526

Number ofemployee	s
						2022	2021
						Number	Number
The average monthly	number ofemployees			during the	year was	15	15
Employment costs						2022	2021
						5	8
Wages and salaries						512,759	450,330
Social security costs						49,056	39,955
Other pension costs						16,279	12,100
						578,094	502,385
The number ofemployees		whose annual	emoluments		exceeded 860,000
In the year were as follows:
						2022	2021
						Number	Number
660,001-f70,000						1	1

9	Tangible fixed assets	Tangible fixed assets
			Plant and	Fixtures,	Total
			machinery	fittings 8
				equipment
				8
	Cost
	At 1 January 2022		9,679	127,587	137,266
	Additions			20,256	20,256
	At 31December 2022		9,679	147,843	157,522
	Depreciation
	At 1 January 2022		9,570	69,453	79,023
	Charge for the year		109	27.728	27,837
	At 31 December 2022		9,679	97,181	106,860
	Net book value
	At 31 December 2022		0	50,662	50,662
	At 31 December 2021		109	58,134	58,242
10	Debtors			2022	2021
				6	6
	Trade debtors			4,611	13,822
	Other debtors			13,075	12,500
	Prepayments and accrued income			39,678	60,129
				57,364	86,451
11	Creditors: amounts	falling due within one year		2022	2021
				6	6
	Trade creditors			14,997	21,550
	Taxes and social security costs			21,798	19,382
	Other creditors			1,366	408
	Accruals and deferred	income		93,882	198,630
				132,043	239,970

	Included	in deferred	income are amounts	income are amounts	income are amounts	relating to donations
	with timing conditions		outside the	control		ofthe charity.
							2022	2021
							f		6
	Brought forward as at		1"January	2022			174,083	272,081
	Received	in year					125,000	99,083
	Released	in year					~247 000	~I97	1
	Carried forward at 31"December			2022			52,083	174,083
13	Pension	and other post-retirement			benefit commitments
	Defined	contribution
	There were 62,233 contributions			(2021 61,754)due.
							2022		2021
							6		f
	Contributions payable		by the charity		for	the year	16,279	12,100

				Balance at 1January 2022	Incoming resources	Resources expended	31 D Balance at ecember 2022	31 D Balance at ecember 2022
				6		6	6
Developing post release employment and training		support for		15,000	96,163	111,163
prisoners
Open the Gates apprentice			stipends	2,535	2,747	2,646		2,636
Prisoner training and	awards				5,500	5,000
Staff furlough support
Volunteers expenses					12,500	12,500
Rebuilding Cell Work pandemic	post			12,500	112,498	125,498
Cell work core costs				20,000	15,000	35,000
Support for prisoners	in	Kent		6,000	11,500	17,500
Stitcher training kits					10,000	10,000
Social enterprise support				2,000	75,000	77,000
Impact Evaluation					9,556	3,500		6,056
Event Sponsorship					55,000	55,000
Support for female prisoners					20,000	20,000
				58,035	425,464	474,807		8,692

			Balance at 1January 2021	Incoming resources	Resources expended	Balance at 31 December 2021	Balance at 31 December 2021
			6		5	6
Developing post release employment and training support				114,770	99,770	15,000
for prisoners Open the Gates apprentice		stipends		8,529	5,994		2,535
Prisoner Training and	awards		5,810	7,500	13,310
Staff furlough support				18,362	18,362
Volunteers' expenses				5,000	5,000
Rebuilding Cell work	post	pandemic		84,800	72,300	12,500
Cell work core costs			6,000	70,000	56,000	20,000
Support for prisoners	in Kent			12,500	6,500		6,000
Social enterprise support				102,000	100,000		2,000
Prisoner newsletter				3,000	3,000
Stitcher training kits				5,000	5,000
			11,810	431,461	385,236	58,035

						Movement in funds	Movement in funds
		Balance	at	Incoming		Resources Transfer Balance at
		1January		resources		expended between 31December
		2022f				f	funds	2022	f
Unrestricted	funds	600,932		716,148		694,284 71,237 694,033
						Movement in funds
		Balance	at	Incoming		Resources Transfer Balance at
		1January		resources		expended between 31December
		2021f				f	funds	f 2021	f
Unrestricted	funds	666,295		557,655		564,776			659,174
Designated	funds
					Movement		in funds
		Balance at	Incoming		Resources		Transfer	Balance at
		1January	resources		expended		between	31 December
		2022f				f	funds	2022 f
Fixed Asset	Fund	58,242					(7,579)	50,663
Rebuilding	Cell Work	127,317					(63,658)	63,659
		185,559					(71,237)	114,322
					Movement		in funds
		Balance at	Incoming		Resources		Transfer	Balance at
		1January	resources		expended		between	31 December
		2021f				f	funds f	2021 f
Fixed Asset	Fund						58,242	58,242
Rebuilding	Cell Work			127,317				127,317
			127,317				58,242	185,559

Analysis of net assets between funds	Analysis of net assets between funds	Unrestricted	Restricted	Designated	Total
		Funds	Funds	Funds	2022
		E
Fund balances at	31 December 2022 are	represented by:
Tangible fixed assets		50,663			50,663
Current assets		775,413	8,692	114,322	898,427
Creditors: amounts	falling due within one
year		(132,043)			(132,043)
		694,033	8,692	114,322	817,047
		Unrestricted	Restricted	Designated	Total
		funds	funds	Funds	2021
		6			6
Fund balances at	31 December 2021 are	represented by:
Tangible fixed assets		58,242			58,242
Current assets		862,902	36,035	127,317	1,026,254
Creditors: amounts	falling due within one
year		(261,970)			(261,970)
		659,174	36,035	127.317	822,526

	Land and	buildings
	2022	2021
	8	E
Within one year	71,250	95,000
Between two and five years		71,250
	71,250	166,250