Charlty Reglstratlon No. 1049095
Company Registration No.03095356{England andwales)
FINE CELL WORK
(LIMITED BY GUARANTEE)
TRUSTEES, REPORT AND ACCOUNTS
FOR THE
YEAR ENDED 31 DECEMBER 2023

FINE CELL WORK
(LIMITED BY GUARANTEE)
LEGAL AND ADMINISTRATIVE INFORMATION
Patrons
Tracy Chevalier
Dame Judi Dench CH
Kaffe Fassett
Esther Freud
Cath Kldston MBE
Libby Purves OBE
Isabella Tree
Trustees
Jennifer Rademaker (Chair)
Marlon Bedford
Julian Diment
Tabltha Elwes
Kit Kemp MBE
Mlranda Kendall (Vice Chair)
Andrew Murray (Treasurer)
Cathy Robinson
Emma Soames
Nicola Wright
Executlve Olrector
Vlctorla Gillies
Founding Dlrector
Dr Katy Emck OBE
Flnancial Director
Mariana Spater
Charlty Number
1049095
Company Numbor
03095356
Registered Office & Principal Address
190-192 Queenstown Road
London
SW8 3NR
Auditors
James Cowper Kreston Audit
8th Floor
Reading Brfdge House
George Street
Reading
RG18LS
Bankers
Unlty Trust Bank
4 8rindl8y Place
Birmlngham
B12HB

FINE CELL WORK
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CONTENTS
Page
TRUSTEES, REPORT
REPORT OF THE INDEPENDENT AUDITORS
21
STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
25
BALANCE SHEET
26
CASH FLOW STATEMENT
27
NOTES TO THE ACCOUNTS
28

FINE CELL WORK
{LIMITED BY GUARANTEE)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
The Twstees present their report and accounts for the 12-month period ended 31 December 2023. The accounts
have been prepared in accordance with Fine Cell Work's Memorandum and Articles of Association and with the
accounting policies set out in note 2 to the accounts and comply with the charity's governing document. applicable
law and the requirements of Ihe Charities SORP (FRS 102).
Governance. Structure and Management
Governing Document
The organisation is a charitable company limited by guarantee. incorporated on 25 August 1995 and regIste￿d
as a charity on g September 1995. The company was established under a Memorandum of Association which
established the objects and power5 of the charitable company and is govemed under its Arlicles of Association.
In the event of the company being wound up, members guarantee to contribute an amount not exceeding £10.
Recruitment and Appointment of Trustees
The dlrectors of the company are also charity trustees for the purposes of charity law. The number of trustees
shall not be more than Iwelve or less than three. The charity may by ordinary resolutlon appoint a person who 15
willing to be a trustee and may also detemiine the rotatlon in which any additional trustees are to retire. Meetings
take place five tlmes a year. with an Annual General Meeting held In the summer. There is an ongoing programme
of trustee strategy meetings to discuss and set the charity's effectlveness, goals, aims and purpose. Guidance
and training are also given to promote understanding of Charity Governance and specific issues related to the
Charlty and its work.
None of the trustees has any beneflclal interest in the company and there are no related parties to the charity with
the exception disclosed in note 19 of the accounts.
The range of Irustees is intended to reflect Fine Cell Work's own blend of needs incorporating experience of
prisons and understanding of rehabilitstion issues, working with volunteers, fundraising. marketing,
communlcations, merchandising. product design, texllle production and knowledge of interior design and its
commercial aspects relevant lo establishing an effective business profile for the charity.
The trustees. who are also the directors for the purpose of company law, and who served during the year were:
Jennifer Rademaker (Chair)
Marion Bedford
Julian Diment
Tabitha Elwes
Kit Kemp MBE
Miranda Kendall (Vice Chair)
Cath Kidston MBE (resigned 12 March 2024)
Andrew Murray (Treasurer)
Cathy Robinson
Emma Soame5
Nicola Wright
Structure, staffing and volunteers
In 2023 Fine Cell Work's 26 years. experience working in prison. strong management structure and innovative,
flexible approach, alongside an active, multi-talented Board, enabled the charity to continue to reestablish their in-
prison programmes. restore leve15 of engagement close to pre-pandemic numbers. bulld their engagement with
their service users and strengthen their relationshlps and impact in the sector. Key to this was establishing a
partnership with HMPPS (His Majesty's Prison and Probation Service) textile workshops and setting up a Board
Advisory Group wltt) five service users. the Chair and Vice Chair of the Board alongside the Executive Director
and Director of Programmes.

FINE CELL WORK
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TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Fine Cell Work Is run by the Executive Director supported by the senior management team comprised of the
Founding Director, Finance DireGtor, and Directorof Programmes. The Senior management team is supported by
a permanent. full-time staff of eleven and. from Q4 one part-time staff fflember working three days a week giving
the charity, by year end, a full-time equivalent of 15 employees.
The duties of Fine Cell Work's stsff were divided between skills and paid work provision for prisoners; supporting
volunteers delivering in-prison stitching classes (cell groups): working in collaboration with volunteers who
supporled production, sales and fundraising. the development and provision of skilled and varied work to be
stitched- marketing and sales including management of the website and dispatch., fundraising., business planning
and financial management. To supporl our programme for prison leavers, Open the Gates {OTG), staff duties
included provision of work experience. employment training and mentoring as well as delivering workshops on
well-being. boundaries, wider textile skills and interview p￿paratIon.
During the year. the charity worked in 38 prisons: in 18 prisons we ran 24 cell groups and in a further 20 prisons
we supported 'lone stitchers, who have developed advanced skills in one of our cell groups and been moved to a
prison without a cell group, Flne Cell Work staff support these slitchers wilh work. feedback. and payment dlrectty.
Wlth volunteers havlng returned to all but on8 of our groups this year after pandemic lockdowns. we were finally
able lo ascertaln how many prisoners we were supporting. This was the first time since 2019 that we have been
able to galher accurate statistics on slltcher numbers. In totsl, 538 stitchers engaged with us in 2023, still some
way from the 602 stitchers we worked wlth In 2019. However, good progress was made as we supported 56%
more new stitchers than we did in 2022.
Of the 538 stitchers, 458 resided within the male prlson estate (850/0) and 80 in the female prison estate (15 % ).
We met our goal of working with more female prisoners. By comparlson, in 2022. 91 Yo of our stitchers were from
the ma18 estate and 90/0 from the women's. With 680/0 of the stitchers we worked with in 2023 retuming monitoring
and evaluation forms, 72¢/0 disclosed they were white British and 28% from minority ethnic backgrounds.
There were 471 'cell group stitchers,, participating in fortnightly stitching classes where possible and tsking the
kits back to their cells, and 79 'workshop stFtchers' who either w￿rked in our full-time textile workshop in the men's
eslate or in our part-time workshop in the woman's estate. These numbers include 12 prisoners who worked in
both cell groups and the prison workshops. Ofthe total cell work stilchers, 398 retumed work in the year compared
to 265 stitchers who relurned work in 2022. In 2023, 280 stitchers were new to Fine Cell Work with 239 joining
cell groups, 38joining the workshops and three joining both a workshop and a cell group. Ofthe 280 new stitchers,
196 returned work whilst the remaining stitchers were still working on practice pieces.
On the OTG post-release programme, we supported 32 prison leavers. At the Clothworkers, Studio in Battersea,
we provided employment training to 25 ex-prisoners {who we refer to as apprentices) and supported three prison
leavers we worked with in prison who were not able to travel to the London area. This remote engagement involved
a bespoke package of support, which included regular phone calls. signposting to local organisations and stitching
materials. Four prison leavers who graduated from our post-release programme pre-2023. were supporled with
general wellbeing, career and welfare advi￿. Of the 32 apprentices engaged with in the year. 500k were new
recruits. 35% were women with 60 % white British and 40/0 from minority groups. 56% had stitched with us in
prison.
The small ratio of Fine Cell Work staff to prisoners and prison leavers was supported by extensive, essential
activities of our volunteer team teaching in prisons and in the Clothworkers Studio, mentoring. supporting
production and commissions, helping with administration and design, promoting our work, helping at sales events
across the county, supportSng events, and manning the pop-up shop.
During the year, 67 volunteerswent into prison to train prisoners in softwork skills by teaching embroidery. canvas
work an(f quilting compared to 47 volunteers who did so in 2022. Eight people volunteered in The Clothworkers
Studio to support the training of the apprentlces and another three volunteered as mentors to our apprentices. In
Ihe year, eight highly skllled stitchlng volunteers assisted with commission development. In all 12 volunteers

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TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEM8ER 2023
helped us deslgn and promote new design ranges. Eight volunteers assisted wlth production. nine volunteers gave
tslks on the work of the charity lo community organisations. 34 volunteers served on evenl committees and 10
volunteers helped run our pop-up shop at Pentreath and Hall in autumn. With 11 trustees generously volunteering
their time and experlise, this brought the number of volunleers supporting the charity this year to 138 individuals
who covered 168 volunteering opportunities.
Remuneration policy for senior management
The directors, salaries are detemiined by the trustees with reference to market rates and the financial resources
of the charity and reviewed annually.
Principle Risks and Uncortainties
Using a comprehensive Risk Register. the trustees regularly assess the major risks to which th8 charity is exposed.
and systems established to manage and mitigate those risks. Key areas that undergo risk assessment are
currently threats to revenue. working in the community, working in prisons (particularly with the current staff
shortages across the estate. and the rapidly increasing prison population). stsff-relaled risks and IT infrastructure
risks.
The risk of a drop in external funding is mlllgated by a strategic plan to increase Fine Cell Work's sustainability
through product sales, new funding sources and Increased fundraising resour￿$. The reserves policy seeks to
relain sufficient funds to cover any short-term fijndlng losses. Intemal control risks are minimised by procedures
for the authorisation of transactions and projects.
Risk with the OTG post-release programme is mitigated by buildlng relatlonships with probation and other
organisations worklng with prison leavers. and the support of a trustee who has substsntial exp8rience working in
prlson and in HMPPS providing expertise and knowledge to both the Board and the senior management team.
The risk of working in prisons is ￿0fold. The risk to volunteers working in prisons Is mitigaled by ongoing trainlng
by Fine Cell Work staff and by working with prisons to ensure a safe envlronment for our volunteers. The prison
system itself is also a challenge with changing policies and frameworks. Currently staffing levels of front-line prison
officers are of concern as this could affect the prison's ability to accommodate our volunteers and activities. This
is mitigated by Working with HMPPS. the trustees, professionals in the field and other prison charities to ensure
an understanding of the overall prison environment. In order to b8 more embedded in the prison estate, we are
building a closer relationship with HMPPS.
Staff risks relate to the retention of key members of staff. staff recwilment and staff safety. To mitigate these risks.
staff policies, salary reviews. building staff resilience. encouraging and sUPPOrting staff training, wider recruitment
promotion. and strict policies governing working with prison leavers in the charity's premises are in place.
Organisational reviews take pla￿ regularly to ensure that the most appropriate staff structure 15 in pla￿ lo support
the work of the Gharity and the resilien￿ of team members.
IT infrastructure risk assessment covers key databases. such as our supporter database and information on the
server and includes back-up protocols to recover and restore lost data should any loss occur.
Fine Cell Work's Employer's Liability, Public Liability, stock, buildings, office contents. terrorism and business
interruption insurance policies further minimise the financial risks to the Charlty. The charity has appropriate health
and safety and safeguarding policies in place.
Mission. Objectives and Activitios
Fine Cell Work addresses three key social issues; the need for rehabilitation in prison and for prison leavers in the
community, challenges of release, and negative publlc perceptions of people who are or have been in prison. The
charity aims to strengthen its position as a leading contributor to prison rehabllltstion and to drive for greater
positive awareness and change.

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Our work addresses the key issues affecting offending behaviour by developing and reinforcing work skills.
building strong relationship5 and mental and emotional resilience, and providing the opportunity to build a financial
buffer. We aim to enable our stitchers and workshop workers to complete their sentences with new skills, money
eamed and saved, and the self-belief to stop offending. For the apprentices engaged in our post-release
programme, OTG. the aim is to support them into a socially connected. stable. independent. crime-free lifestyle,
through employment training, bespoke workshops to broaden skills and resilience alongside mentoring and work
experience.
As a charity and social enlerprise, our core purpose is supporting prisoners and prison-leavers back into society.
We do this by providing 5kills-based training both in prisons nationwide and in the community in ourhub in London.
focusing on building self-worth, 5elf-respect, self-COnfiden￿ and self-discipline. Our programme delivery
encourages our stitchers lo take responsibility, and work as part of a team. Our unique mission is to train and pay
prisoners to do exquisite needlework to Greate beautiful products for sale.
In furtherance of its mission, the charity teaches prisoners and apprenti￿$ transferable skills Ihrough needl8work,
textile production, simple upholstery. warehousing and despatch to support employment and 50Gial re-integration
on release. These textile products are bespoke. designed in collaboratlon with well-respected designers and of
such high quality that they nol only sell to the public but also to interior designers, museums, and heritage
organisations.
Ourvision is to build Independent. ¢rime-fr88 lives. To support this, we are buildlng Fine Cell Work asa sustainable
social entity with the prisoners and prlson leavers as stskeholders in the enterprise. As one of the few charities
able to Continue delivering its in-prison seNices throughout the years of lockdown, we are now even further
embedded in the prison system. with prison stsff and prisoners valuing the provision of paid, creative work that
can be done by prisoners in their cells.
Stitchers work independently in their ce115 for 24 hours a week on average. with many voluntarlly working for as
long as 40 hours. We aim lo pay our stilchers approximately ￿enty five percent of the net proceeds of sale. Our
stitchers are always paid for the work they retum regardless of whether or when it sold and are encouraged to
save for release.
In addition, we run a textile workshop in prison making up the work stitched in cells into products ~ predomlnantly
cushions. giftware and tableware - and an employment training workshop for prison leavers in the Clothworkers,
Studio.
In the year, we began our partnership with HMPPS'S textile workshops to deliver wder training, work experience
and the opportunity of post-release support. Fine Cell Work specialist training staff now delivers training in drfterent
production techniques fortnightly in our first workshop partnership.
The charity continues to build expertise and awareness of the demand and opporlunities in Ihe marketplace and
to build relationships with successful designers and artists to develop a wide range of desirable products. It is
important that Fine Cell Work products appeal to our growing customer base, so the dedicated, skilled work of our
stitchers remains meaningful. To engage as many prisoners as possible in the production process (usually four
stitchers and apprentices are involved in the creation and sale-readiness of each product), with the exception of
design. charting, screen printing and laser cutting, all production is carried out in UK prisons or the Clothworkers.
Studio. To accommodate and maximise the involvement and training of as many stitchers and apprentices as
possible, the production process 15, by necessity. mulli-layered. The charity covered 26Yo of its Gosts from selling
products this year, up from 250A in 2022.
The Trustees regularfy review the Charity's public benefit as set out by the Charity Commission.
Building Organisational Resilionce
After the 'Covid years,, followed by the energy and excitement of our 25-year celebrations in 2022, 2023 was a
yearofconsolidation to ensure Ihe growth planned overthe next three years is sustainable. To build organisational

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resilience, to work with mor8 people in prison and prison leavers, to grow the social enterprise and strength our
Impact in prison, the community and the criminal justice sector. we..
Set up a Board Advisory Group to provide Se￿iCe user oversight of and input to the issues before the
Board of Trustees
Set up our partnership with HMPPS Textile Workshops by establishing a programme in the textile
workshop in HMP Foston Hall women's prison
Reviewed our theory of change demonstrating how it supports impact measurement and lead5 to lasting
social change for our service users
Reviewed our existing evaluation and how we can build on this lo demonstrate the impact on service
users including their mental health
Updated our messaging and website functionality to build both sales and donations
Provlded bespoke management tralning to strengthen the management team
Hosted events and meetings at the hub to strengthen our relationships with funders, livery companies
and OTG partners
Supported the growth of and engagement with customers and donors by enabling data sharing be￿een
our CRM and Shopify.
As a result, there is now more cohesion and better processes within the team with a better understandlng of
shared values. This is particularly important in our small team with diverse skill sets and interests.
The Board Advlsory Group
Involving our service users at Board level Is essential but almost all the people we work wlth, due to the nature of
their offending, are not able to sit on a charity Board. This was addressed by Setting up the Board Advlsory Group
last summer. With five current or graduate apprentices. the group meets quartedy. The meetings have given us
the opportunity to review both our in-prison and post-release programme5 to identify what, in the vlew of our
service users, we do well and how we can do better. Recommendations for clearer, more accessible information
for prison leavers on the website and for support literature to prepare prison leavers for the realities of release are
the invaluable outcomes of this group that sit alongside excellent advice on how to address specific challenges
the organisation is facing. A ￿0-WaY link is established with the Board of Trustees through attendan￿ by the
Chair and Vlce-chair of the Board, reporting out of Board and Board Advisory Group meeting content, and
reviewlng organlsational opportunltles and challenges.
Establishlng the partnership wlth HMPPS Textile Workshops
Wlth the support of the Head of TextSles and the Head of Programmes, Assurance and Business Dellvery at
HMPPS. we are now partnering with Iheir lextile workshop at HMPPS In Foston Hall, expanding workplace skills
and wider work experience to a workforce making prison apparel. Since July, two members of the FCW team
deliver an all-day workshop every fortnight. Not only has this enabled us to build our work with women in prison.
working closely with HMPPS has glven the charity a better understanding of how the service works and how we
can adapt to optimise the support we can offer to people in prison.
Review of Theory of Change and Evaluation
The collaborative sessions with an extemal consultanl involved selected members of staff from different teams
with a hub volunteer and an apprentice to involve different stakeholders in the discussions. We reviewed our
evaluation practice to identify the three key areas of social issues we address and how we evidence our impact
on this.
The aim was to use the wide range of data and feedback which Fine C811 Work collects to..

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demonstrate what issues we were tying to address
build evidence to show why society should care about our work
demonstrate that it Is Important and vital
evidence why Fine Cell Work has the capacity and proven capability to address the issues.
We now have an updated. clearer. simpler theory of change which focuses on Ihe three main areas where Fine
Cell Work has impact. The first is the need for rehabilitation in both prisons and in the community. The second is
societal negative views of prisoners which creates the third issue. lack of opportunities and the ba￿lerS faced by
prison leavers to rebuild meaningful. independent, crime-free lives. This has enabled us to improve our programme
strategy and darify our messaging on how we address the social problems identified. It has also enabled us to
review and improve the ways in which we gather, analyse and share data to better demonstrate our impacl.
Updated our messaging and websits functionality
The revlew on the theory of change informed the process of how we improved our messaging as we worked with
a digltsl marketing agency. This refflection strengthened how we communicate what we achieve in a more holistic
way rather than focusing on the detsil of what we do. This allows our donors and customers to appreciate the
bigger picture of the necessity of our work In addressing the need for rehabilitation, deterlorating mentsl health of
people in prison. the challenges faced by prison leavers, and reducing reoffending.
Bespoke managefflent training funded by Clty Brldge
In order to build a stronger, cohesive management team, social impact consultants delivered tralnlng over two
days. The training was adapted to meet the needs of the diverse experience of the management group building
understsnding and collaboration within the small leam.
Strengthening relationships
Open days at the Hub In Battersea with seNice us8rs leading tours of the workshop and warehouse wlth existing
and potential funders and supporters. alongside meetings with leaders of charities working with prison leavers
both inside prison and post-release, allowed us to showcase the OTG progrdmme. gave our apprenlices
experience in representing their work. enabled us lo di￿uS5 challenges and opportunities, and share best practice
working in the criminal justice sector.
Building systems for customer and donor gmwth
During Ihe year Fine Cell Work was fortunately. chosen lo participate the JP Morgan 'Force for Good"
progralnme providing IT project support for not-for-profit organisations. From Ihis initiative. we benefitted from
enhancements to the Interfa￿ between databases.
Achievements and Performance
Working in prison
Imth 2023 being the first year since 2019 vthere there we￿n't closures or Covid 'lockdowns' in prisons. we we
able to ￿bUIld our in-prlson programmes to support 90% of the workforce we had supported in 2019. We worked
with 560A more new stitchers than the previous year making good progress towards our goal of working with over
900 people in prison by the end of 2026.
The length of time we work wlth our stitchers means we have a significant impact. Working with 538 stitchers by
yearend, 30% of our workforce engaged with us for slx months or less. a further 22% stitched with us for up to a
year. Of the remaining 480/0 who had worked wlth us for over a year, 11 Q/¥ have been supported by the charity for
over five years. Through the fortnightly stitching classes with our volunteer teachers. or, in our workshops.
fortnightly full-day training with Fine Cell Work staff. the stitchers build a strong conneclion to the charity. A

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magazine, Stitch Up. published by us biannually for our stitchers supports this. The sale of their work provides
further connection to the world beyond prison. The facl that many customers write to thank the stitcher for their
work impacts this further. The sense of belonging and inclusion to the broader community built through the
programme are all key factors in building the self-respect and ￿5111ence to not reoffend.
By end of the year, we were working in 18 prisons. four more than the previous year. We ran 24 stitching classes
in these. In a further 20 prisons, we supported 'lone stitchers, directly from the office. Despite delays with the
prison service organising security dearance for new volunteers. stitching classes were opened in three prisons
new to us. at HMP Foston Hall. HMP Guys Marsh and HMP Thameside. We finally reopened groups in iwo prisons
we had worked in before lockdown but had not yet b￿n able to retum lo. Despite our efforts, it will not be until
early 2024 that we will be able to retum to HMP Long Lartin thereby having stitching classes in all the prisons we
want to reengage with post lockdown.
In-cell work
To meet Ihe growing demand for work from our stitchers, in 2023 we made a total of 3,580 kits: 44Yo embroidery
kits, 310/0 needlepoint kits and 250/0 Christrnas decoralion kits. Kits for small items for both embroidery and
needlepoint. such as lavender bags, pin cushions and Chrislmas decorations, have be￿een two and six different
products in one kit. Of all kits returned in the year. 320A were from beginner stitchers, 430/0 from intemiediate and
26% were stitched advanced stitchers. In addition, 50 of our most tslented stitchers completed 84 bespok8
commission pleces.
The comparatively high proportion of new stitchers in the year meant that hours spent stitching recorded were
down by 40kn on the year before, {71,871 hours compared to 75,095 hours in 2022), and down 410/0 on total hours
recorded for stitching Sn 2019. This is because established stitchers habitually spend longer stitching than
beginners. In total. £70,688 was paid to stitchers, 8¢/+0 up on the previous year due mainly to an Increase in the
number and value of awards presented.
Awards are given annually to our stitchers to reward their commilment to Fine Cell Work. The categories are for
outstandlng progress, ex￿llenCe in stitching sklll development, and peer mentoring with special awards for
outstsnding contributions to Fine Cell Work. All awards include a financial bonus payment. This year we gav8 206
awards and bonuses to our stitchers in multiple categories. Most stitchers are nominated by their volunteers and
then ourjudging panel picks certain stitchers for the top awards.
A total of £10.765 was paid to stitchers for Ihe 206 awards. a significant increase from 119 awards and bonuses
given in 2022 totalling £5.860.
With the lowest bonus attached to an award being £20 and the highest award. Outstanding Contribution to Fine
Cell Work, having a remuneration of £100, awards are a good opportunity for us to acknowledge and reward the
work of our stitchers. Of particular note, this year we distributed 57 Progress Awards (almost double the 30
awarded last year). We also gave out 10 Outstanding Contribution to Fine Cell Work Awards, more than usual.
due to a few stitchers who worked very hard on multiple importanl commissions this year.
A new award was introduced. the Production Commendation. for stitchers who We￿ not nominated by volunteers
for an award but produced eight or more kits over the year. Additionally. we gave an extra one-time bonus to
stitchers in four groups that have either not opened since lockdown or had been sporadic in their running. to thank
them for their loyalty and continued work with us.
Feedback from our stitchers Is done annually to assess seniice users, engagement in stitching, their prlmary
motivations, and feedback on how the organisation is performing. SuNeys were sent at the beginning of the year
in 2024 to get feedback from the pr8vious year.
The Annual Stitcher Survey, Experiences of Fine Cell Work, was sent to 295 stitchers with 165 sending back the
completed survey. a 490/0 increase on the previous year reflecting th8-recovery of our in-prison work following the
10

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pandemic and the launch ofa numberof new stitching groups in prison in 2023. The completion rate forthis yearfs
survey was an excellent 56010. a full 12 percentsge polnts hlgher than last year. The surveys which were retumed
were completed to a high st8ndard with almost all respondents answering every question and most provlding
detailed comments to a wide range of questions.
The analysis of the survey by the external evaluator makes it clear that stitchers derive enomous satisfaction from
working with the charity and that stitching helps them cope with imprisonment as well as allowing many to save
money and plan for their release. The majority of stitchers are very appreciative of the work of the organisation
and of the volunleers who run groups partlcular.
Thls is the sixth annual survey this researcher has conducted. Three themes stood out this y8ar:
More people tslked about how their stitching for Flne Cell Work is an important Ilfeline connectlng them
to the world outside prison and making them feel part of society, sometimes a connection Ihey feel that
they had lost over their years of incarceration.
Responses showed the importance of the quality of the work they do for Fine Cell Work: this is reinforced
by the fact that customers pay commerclal prices to buy them, has a strong Impact on many stitchers.
This validates their work (differentiating it from many other prison employment activities) and validates
them as individuals, giving them a much-needed feeling of being a person, not merely a prisoner, again.
The fact that so many products are in themselves beautiful. colourful and intricate shines joy and a sense
of positivity into what is often a monotonous and grey lrfe inside.
The importance of stitching..
In the survey. stitchers were asked to rate how important a list of 12 different factors were for them as individuals
about being a stitcher on a scale from zero to ten (with ten representing the most important). This list was
constwded from a series of preliminary interviews with Fine Cell Work staff and stitchers. The chart below ranks
these 12 factors according to their average importance (out of 10) to this cohort of stitch8rs.'
Reasons for stitching out of 10 {n=164)
Prer4rin8 l¢Y my r*a*.
6.2
soria￿Sing with other peopleBener?N¥
6.8
Wotknngaspartofa team
Prov1th￿qfOrffly famty
Teach[￿s*41S &7otheis
TaknnS￿rn0re fewsbilrty
7.6
Feelin8rAore fiAuTÈ
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io
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FINE CELL WORK
ILIMITED BY GUARANTEE)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
To review our work with minority groups and make appropriate changes to our programmes, we send a 'stitcher
monitoring & evaluation form, to all stitchers when they join a group to galher demographic data of our current
stitcher group: Age, Gender. Preferred Pronouns, Disability Status, Ethnic Group. National Identity and Religion.
68% of the stitchers we worked with have returned their forms, with a total of 364 completed by year end. 190 of
these were returned in 2023.
In 2021 we introduced the 'Fine Cell Work Mental Wellbeing SuTvey' to be completed by new stitchers when they
joined a Fine Cell Work stitching group. A follow-up survey would then be sent nine months after the first mental
wellbeing survey was completed to monitor progress. The opening and subsequent closing of groups in 2021 and
2022 impacted on the results of new stitcher surveys compleled during this period. Because of this, we only
considered follow-up suNeys from stitchers that had joined groups Ihat remain open to ensure throughout their
engagement with us so Ihal we were not only monitoring the impact of stitching on our beneficiaries but also Ihe
impact of engaging with volunteers and being part of a stitching group. It is anticipated that by mid-year 2024,
suffiGient follow up surveys will be returned for the external consultant to evaluate the feedback and report on his
findings. By the end of 2023. 52 partlcipants had relurned the second round Mental Health evaluations.
In order to encourage volunteers to deliver our accredited in-cell training to their stitchers. further trainlng was
delivered to our volunteers teaching in prison. Stitchers are paid £30 for each unit completed and given a certificate
of achlevement from the Open College Network (OCN). During the year, an impressive 26 units of study had been
completed in c811 groups with one stitcher having completed three unlts of study over a two-year period. In
recognltion of thls achievement, the stitcher will receive a bonus of 100kn on his eamings from stitching in a year
added to his prisoner pay every year he remains a stilcher.
Fine Cell Worf('s Prison Awards were introduced in 2021 to 8cknowledge exceptional goodwill and support we
recelve from selected prlson we work in. For the support we re￿iVed in 2023, early in 2024 we awarded a total of
elve prison awards in five categories: four prisons were presented with the 'Outstanding Contribution to Fine
Cell Work Award three prisons were presented with the 'Gold Award for Staff Engagement and Support,. three
prisons were awarded the 'Best Practice in Volunteer Support,; with prisons presented with the 'Lone Stitcher
Support Award,. A new category was introduced this year, the New Group Support Award, for prisons who had
been partlcularly helpful in setting up new groups. This was awarded to iwo prisons.
Framed certificates and accompanying letters are sent directly to the Govemor of each of the 12 prisons. The
letter gives credit to specific members of prison staff and is an opportunity to acknowledge and thank individuals
for their ongoing, exceptional support.
Supporting Volunteers
With 138 volunteers supporting all aspects of the charity this year, over 80Yo of our volunteers have worked with
the charity for over five years, nearly half of whom have volunteered with Fine Cell Work over 10 years. Their
longstsnding support gives thern a strong connection with both the ethos and mission of the charity. 21 /0 of
volunteers took on more than one volunteering opportunity with one volunteer undertaking five different roles
during the year.
Volunteers teaching in prison deliver front-line services to our slitchers and are vital to the charity. In the year, four
volunteers retired and left as they no longer wanted to volunteer in prison. New volunteers accounted for 27°/0
of the 67 volunteers teaching in prison in 2023.
In order to facilitate growth in our in-Gell programme, we did a dedicated recruitment drive lo widen the pool of
volunteers. We did this by promoting the opportunitythrough all ournetworks including emailing currentvolunteers.
social media posts and building relationships with local and regional volunteer organisations nationwide.
Over 40 volunteers were trained by us in 2023 to support the reopening of prison groups, more volunteer cover in
exlsling groups, and our estsblishing ofgroups in new prisons in 2023 and 2024. In orderto accommodate training
more volunteers who live throughout the UK, most training sessions are now run online. However, to accommodate
12

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FOR THE YEAR ENDED 31 DECEMBER 2023
a large cohort of volunteers startlng during the summer. we organised in-person tralning which was appreciated
by the volunteers. Our ongoing plan is to organlse a couple of in-person sesslons per year, including future
refresher training for existing volunteers and other ad-hoc training.
To thank and publicly acknowledge the value of volunteering to the charity. in Spring the Chair of the Board hosted
a truly memorable lunch for volunteers at the hub with Fine Cell Work's longstanding Patron, Kaffe Fassett, and
his partner, Brandon Mably as guest speakers discusslng their creative motivation.
In-prison workshops
With our new parttime workshop in HMP Foston Hall and our well-established workshop In HMP Littlehey. we
supported 79 men and women during the year.
Set up 13 years ago. our full-time workshop in HMP Littlehey makes up at least 70 % of the kits stitched in prison
cells into the final product: creates the needlepoint kits themselves- completes specific handstitched products
which lend themselves to a group activity and produces machlne stitched cushions, tableware and glfvare.
The activities requlre many skills and are the complete antilhesls of the repetitive tasks of many prison textiles
workshops. Taking on new and varled tasks requires concentration. motivation and builds confidence to take on
new skills which are important attributes to prepare for work post-release. Our workshop is an essenti81 part of the
social enterprise and fosters the workers, appreciation of their relevance to the wider organisation and
engagement with the world beyond prison. The nature of the work develops their ability to work as part of a team.
broadenlng thelr employable skills.
This is the first tlme the workshop was opened for a full year since 2018 as infrastructure challenges in the prison
closed the workshop in October 2019. With a highly experlenced supervisor provided by the prison to run the
workshop. productivity and workshop morale went from strength to strength in the year.
A very experienced member of Fine Cell Work's teaching staff provided more extensive training to the workshop
fortnightly focuslng specifically on delivering the Open College Ne￿Ork accredited units of study, with 21 units of
study sUc￿SS[u11Y completed In the year.
Interior design retailers have in the past donated excess stock to us. A very generous donation of large rolls of
high-quality plaln linen from De Le Cuona allowed us to develop an extensive range of utility products with this
excess fabric in the workshop. The launch of the beautifully crafted aprons and bags proved hugely popular with
our customers and were one of the most successful in-house designed product launches in the year.
Feedback was also gathered from our workshop stitchers at HMP Littlehey. Twenty-one workshop stitchers
returned the survey to our extemal evaluator, representing 880/0 of the workshop team at the time.
The analysis of the survey retums makes it dear that prisoners working in Flne Cell Work workshops derive
enormous satisfaction from worklng with Fine Cell Work and that the atmosphere of productivity where all are
treated with respect is much appreciated in the conlext of what is often a stressful prison envlronment.
All the workshop participants who responded were very appreciative of the work of the organisation and of staff
who visit and help organise the workshops In particular. Unlike with many prison workshops, those working with
and for Fine Cell Work expressed an important sense of community with both Fine Cell Work staff and other
prisoners Involved in the charity and a sense of ownership and pride in being part of the wlder Fine Cell Work
family. The fact that they were encouraged to suggest improvements to the workshop processes was a source of
partlcular satisfaction to many.
Perhaps the most importanl factor for most workshop stitchers was that the workshop felt like as close as is
possible in prison to a real work environment where attractive and praclical objects were made to a hlgh stsndard
for sale to the gener81 public. Many suNey respondents differentiated thelr experiences in the workshop from the
rest of their life in prison. seelng it both as an oasis of calm where respect was both given and received and as a
place where their time in prison had a purpose and a connection to the outslde world. They contrasted what they
13

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FOR THE YEAR ENDED 31 DECEMBER 2023
saw as a real-worfd commercial operatlon with previous experiences of prlson workshops. Several respondents
talked about looking fO￿ard to golng to work for the first time during their period of incarceration.
This year saw an increase in the number of workshop stitchers who had already developed plans to continue their
associatlon with Fine Cell Work via the OTG post-release programme.
We began working in the HMPPS'S textile workshop at HMP Foston Hall in July this year, a new initiative for the
charity to expand its reach. Two members of Fine Cell Work specialisl training staff now deliver an all-day
workshop every fortnight on a variety of different production methods including hand stitching and working on
small production runs. The first four sessions formed an Inductlon phase whereby participants made items for
themselves or as gifts wlth the subsequent sessions in the year working on production of bags and purses
SP8cifically designed for the prolect.
In a spirit of collaboration and solidarity. because a full day a fortnight doesn't allow sufficient time for preparation
cutting of fabric and threads and marking out motifs to be handstitched - women engaged in our post-release
programme in the Clothworkers Studio in Battersea prepared kits for the women in HMP Foston Hall to work from
to support their productivity.
Rehabllltstlon Pathway and poSt￿eleaSe support: Open the Gates (OTG)
Seven years ago. the OTG programme was estsblished to support prisoners post-release at the Clothworkers,
Studlo in Battersea. During that time. we have supported 89 prison leavers. Over 75 % of these prison leavers
(who we refer to as apprentices) had received senten￿$ of four years or more, with many having complex
offending hlstorles and support needs.
The OTG programme allows the apprenlices time to adapt to the challenges of settling back into the community.
In many instsnces, thls take well over a year. for a few this Can take over 18 months. The average length on
the programme Is 11 months involving an average of 440 hours of Individual training and support. The success of
this bespoke approach is that each year we get about 40 % of our graduates into employment or further tertlary
training. Since the stsrt of the programme, the reoffending rate has been only 10/0.
The Clothworkers, Studio continued to be a thriving, productive v￿rkplaCe with an ethos of inclusion, consultation
and co-operation, offering a wide range of roles and responsibilities to match indivldual skill sets. We deliver
Intensive, bespoke support to those who are experfencing the most barriers to accessing employment and other
services, some of the most marglnallsed people in the community.
Core to the delivery of the programme Is providing pastoral support and mentoring alongside the accredited
embroidery and textile training courses. Our apprenllces are supported by Fine Cell Work stsff. volunteers, and
mentors into employment. settled living 8nd, in some cases, further employment training beyond the Clothworkers,
studio. Key to the training is work experience in the busy texilles workshop, working on production. sampllng new
products. slmple upholstery, working on commissions which requSre teamwork and problem solvlng, facilitsting
sales and product management by warehousing, and dispatch. Soft skills such as timekeeping, boundaries.
participation in meetings and service user forums support reintegration into soclety.
The Studio plays an important role in production with 200A of the kits stitched In cells made up into the finished
product. Almost all commissSons, particularly those requiring supervlsed teamwork and creativity are made up In
the Studio. In the year. commlssions included a large, quilted wall hanging created for Kit Kemp, five large
needlepoint altar rail kneelers for Holy Trinity. and kneelers and bench seats for a church in Amerlca.
Service user engagement remained a key focus of the organisation. The newly establlshed Board Advisory Group
provides our Trustee Board, and the broader organisation, with the ability to benefit from our Se￿l¢e users, lived
experience and insights and to advise the Board on wider organisational areas of review and opportunity. Our bi-
monthly service user involvement meetings give apprentices a forum to develop and shape the seNl¢e we provide
and build thelr commitment to the organisation. Regular team meetings with the apprentices who helped with
warehouslng and dispatch continued to reenforce their key role wlth the sales team and build their ability to take
14

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FOR THE YEAR ENDED 31 DECEMBER 2023
responsibility as part of a wider team. These meetings led to the development of another accredlted unit of study
with the Open College Network. warehousing, deliverlng, dispatch and stock management.
In total, 19 units of study accredited by OCN were successfully completed by apprentices in the year. 11 of which
were in peer teachlng which recognises the team support focus of the OTG programme.
A fortnightly craft club was held on Friday afternoons for apprentlces and graduate apprentices with Fine Cell
Work staff and volunteers and provided a creative space for our service users to develop their hand stitching skills
and encouraged soclal Interaction. The Chair of the Board attends many of the craft club sesslons as a further link
be￿een the Trustees and our service users, Trlps to an exhibition by our Patron Kaffe Fassett. and to the Koestler
Exhibition encouraged social integratlon and shared interest.
Staff and external providers facilitated 22 workshops to broaden apprentices, resilience, skills, and aptitude to
acquire new skills. These sessions were designed to build employmenl confidence and preparatlon for work and
covered subjects as diverse as CV writing and dlsclosure of offending history. respecting and setting boundaries.
online safety, basic upholstery. modem quilting techniques. mountlng and framing, lampshade making, intetview
technique, developing social skills and positive affirmalion workshops to bulld confidence and self-bellef. A further
15 one on one sesslons were delivered with apprentices who needed more personalised support.
The apprentices supported two Open Days of the Clothworkers, Studio, with current and potential donors invited
to the ffirst. and current and potential partners in the criminal justice sector invited to the se￿nd, by being
Ambassadors of the OTG programme. Thls led onto more formal Ambassador training wlth a professional coach
volunteering her time to deliver a day's workshop on public speaking skills, confidence building, promoting Fine
Cell Work. and the skills to deliver a conslstent, compelling message.
Of the 32 people we supported. 16 were new recrults, 11 were women and 16 identified with a BAME background.
In 2023, six 'apprentices' graduated; graduates moved into employment, three into further vocational training.
and one graduate. who is at retirement age, wenl to volunteer in their community. Four apprentices left the
programme in the year; three disengaged due to challenges they encountered in regard to their health, motivatlon.
and hlstoric substance use, and one apprentice was recalled for breaching licence conditions. No one on the
programme reoffended.
Sal88 and Commlsslons
In 2023, earned income across all channelswas£307,060. up 60A on income from this source in 2022 of£290,193.
Earned income is broken down into income from the sale of the prison-made products and income from prisons
paying a nominal fee per place in each cell group. Income from sales was £303,060, an increase of 10% on the
year before. However Income derived from prisons where Fine Cell Work delivers its servic8s was only £4.000.
down from £14,400 from this source last year. This was the result of delays in payment from the prison service
and a mismatch in flscal years between them and Fine Cell Work.
Sales
Gratifyingly, total sales now have finally exceeded the record levels of 2019 and were up over 80/0 on total sales
of £280,063 achleved then.
Despite trading Income In 2023. being 10¥ts up on 2022, online sales were down 60A at £159,602. Although we
made a strong start to the year. with sales for th8 first quarter 360/0 ahead of the previous year, web sales for the
remaining three quarters were 10¢/*o down on 2022. This reflected the general trend across the retall sector, given
the overall financial climate, and also Fine Cell Work's internal Challenge of not having a senior sales and
marketing person in place until Ihe last quarter.
Sales from events raised £38,544. just exceeding the previous yearfs total {£37,724) and included sales in
Houghton Hall and Layer Mamey.
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FOR THE YEAR ENDED 31 DECEMBER 2023
Commissions sales at £52.814 were up 51 Vo on 2022 (£35,005). This was due to the completion of several long-
temi projects. We also delivered commissions to long-standing clients, Including Carolina Mazzolari, Flrmdale
Hotels. Pentreath & Hall and the Royal Household.
Trading income from retailer partnerships gratifyingly increased 95Qh on 2022. wlth £34,445 in sales, and
accounted for 11D/o of trading Income. Of this total, 32V• was generated by a design collaboration with Knepp
Rewilding.
Income from pop-up shops at marginally over £3,000, was significantly down on 2022 (£15,296) as we had only
one pop-up in the year. Pentreath & Hall once again gave us their Bloomsbury pop-up space, pro bono, In October
for two weeks.
Pmduct launches & highlights
Catalogue sales (sales of all Fine Cell Work products less commissions) in the year amounted to £235,817. We
launched 36 new products which. at £40,370, accounted for 170/0 of catalogue sales. The most successful launch
was a design collaboration using sustainable materials with Knepp Rewilding, celebrating the endangered wildlife
livlng on Knepp's East Sussex estate. Launched in midQctober. one design sold out within the first two weeks.
The collection generated a total of £16.383 in revenue - indudlng sales to Knepp, who sold the range In their
Wilding Kitchen & Shop.
Other key launches included the machine stitched Utility Range made from end￿f-Iine linen donated by De La
Cuona, Tasha's Trip designed by Fine Cell Work Trustee and designer Kit Kemp. and a new addition by Snowden
Flood to our bestselling needlepoint Landmarks collection, Tower Bridge.
Two popular launches, the Baby's Breath and Forget-Me-Not napkins. and the geometrlc coasters, were designed
by Fine Cell Work apprenllces. a new initiative we are keen to encourage.
To enable our stitchers more creative freedom and to offer more products to support the accredited training
modules from the Open College Ne￿ork, we developed a new product inhouse, the folklore cushion, that gives
stitchers the creative freedom to choose their own embroidery stitches and colours from a pre-picked palette.
Launched towards the end of the year, the folklore kit was popular with our stitchers and our customers.
Our online sample sale in August gave us the opportunity to offer our customers a selection of unique, onewoff
items at significantly reduced prices. Running for three weeks in August, the sale generated nearly £9,000 from
over 235 products.
Following the success of our 25th birthday Great Sewing Bear Christmas decoration last year. we deslgned a new
hand-stitched decoration this year inspired by our best-selling Swag Bag. The Swag Bear was a success with all
available stock sold, a totsl of 165 Swag Bears, raising over £4,000 - accounting for 15°/) of total decorallon sales
(£27,178) - maklng it our bestselling decoration of the year.
Onllne newsletter
Our online newsletter remained our most powerful marketing tool. We contlnued to channel our energies into this,
increasing our frequency of sending by 150/0. With a total of 45 unlque email campaigns sent during the year.
Newsletters generated 1,156 orders, an increase of 820kn {634 in 2022). with attributed revenue increasing by
102%.
Commissions
Slitchers and volunteers work closely together on commissions plannlng the project and identifying new skills
requlred. Wllh the welcome return of our volunteer teachers to their prison groups provldlng encouragement,
expertise and regular updates to the office this year, three large. multl-plece commissions were finally completed
having been in process for a number of years.
16

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TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
In 2023, 50 expert stitchers completed 84 specialist commission pieces including an 11-rnetre-long needlepolnt
altar-front kneeler in five pieces designed by Cresslda Bell for Holy Trinity Church in Sloane Square. 14 bespoke
needlepoint chairs featuring indlvidual petit polnt designs for a private house in Buckinghamshire and a project for
a church in Virginia in America which consisted of 8 church bench seats, all stitched in cross stitch needlepoint.
All commissions with the exception of upholstering the needlepoint chairs, were made-up by Fine Cell Work
speclallsts and apprentices in the Clothworkers Studio.
Weworked on 11 pi8ces of complex embroidery for repeat commissions client and artist Carolina Mazzalori which
will form the basls of her artworks. One such piece was a large-scale embroidery that measured over Iwo metres
in height and took over 100 hours to stitch.
Several intermediate and advanced 18V81 stitchers completed a wide variety of commissions for long-stsnding
retail partners: Pentreath & Hall, Hauser & Wirth, Blithfield, GPO Museum and the United Kingdom Antarctlc
Heritage Trust (UKAHT).
A new quilting commlsslon, a large 180cm x 180 cm multi4ayerquiltfor Firrnda18 Hot81s was begun and completed
in the year. The project, which resulted in a feature wall-hanging for one of the Firmdale Hotels in New York. was
a very successful team effort involving the Firmdale creative team workSng alongsSde Fine Cell Work stitchers.
apprentices. volunteers and staff. Designed by Kit Kemp, pleces of fabrlc with images of hedgerow animals were
delicately embellished by stitch8rs in prison before being painstakingly machine pieced together in the
Clothworkers, Studio. Apprentices then spent several weeks quilting the many layers together.
For the Royal Household, we stitched Her Majesty the Queen's cypher on linen to create 20 cushions. The
highlight of the year was completion of a commission for the Royal Visit to Kenya where our Design and
Commlssions speclallsls worked alongside eXperien￿d stitchers in the Clothworkers Studio to create a stunning,
bespoke, embroldered cushlon wlth the Kenyan national flower en￿Inned with native British wildflowers.
Fundralslng and Selllng through events
Events are an effective form in promoting knowledge and understanding of the impact of our work and of raising
money. Events where we brlng products for sale have always been very effective at showcasing the skill and
beauty of our stitchers, work, encouraglng sales and building on our ne￿ork of customers, donors and volunteers.
The only fundralslng event thls year was a retum to the Hurlingham Club in September with a private dinner for
80. The evening featured an engaging tslk by renowned author Chris Atkins, perfectly aligned with the release of
his new book. Tlme After Time.. Repeat Offenders. and raised £11,670 in donations.
We were fortunate to host sales In two prestlglous. historic locations in the year. The first in June was at Houghton
Hall in Norfolk. The historic Picture Gallery gave a stunnlng backdrop lo our products to optimise sales
opportunities. Lord and Lady Cholmondeley hosted a well-attended evenlng reception and sale followed by a sale
the next day of our hand-embroidered luxury products. The two-day. ticketed event ralsed £12.245 in donations
and £8,220 in sales. Following the event, Lady Cholmondeley generou51y continued to support the charity by
stocklng Flne Cell Work cushions In the gift shop at Houghton.
Our second was at Layer Marney in Colchester, our fourth sale at this fabulous Tudor venue, hosted by
longstsnding supporters Nick and Shelia Charrington. This two-day event began with a private fundraising
reception followed by a Chrlstmas Sale open to the public the next day raising just over £7,000 in sales.
Wejoined forces with the Dulwich Quilters at B811 House in Dulwich to showcase an extensive array of mellculously
hand*mbroldered quilts Including a number created by Fine Cell Work stitchers.
For Ihe first tlme, thanks to the generosity of a volunteer in manning the sale and covering the cost. we took a
tsble al the Cotswold Fair and raised almost £5,000 from sales over the three days of the sale.
17

FINE CELL WORK
(UMITED BY GUARANTEE)
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
The Sales event calendar ended with our annual Christmas Sale at St Peter's in Notting Hill. With a motivational
speech by Andrea Coomberfrom the Howard League of Penal Reform on the current scarcity of purposeful activity
in prlsons. guests were encouraged to buy resulting in record sales for the event of £14.500.
To broaden fundraislng opportunities, in April we welcomed trustees of grant-making organisatlons that had
supported us in the past to an Open Day at the Clothworkers Studio to celebrate achievements made through our
post-release OTG programme. Our guests visited the workshop and heard from the apprentices about the Impact
of the programme. Conversations on the day led to opportunilles to apply for further support.
In order to create wider opportunities to meet our most loyal supporters, we hosted a profile-raising event and
drinks reception in May at the studios of artlsts Carolina Mazzolari and Conrad Shawcross. The well-attended
evening induded talks by these prestigious artists about the connections betsveen their art and prison.
To build awareness of our work in the interior design sector, In September, we were given a stand at the Chelsea
Harbour Design Centre for Focus 23. This provided a fantastlc plattorm for networking with prominent interior and
fabric designers.
with charities struggling to meet fundraising targets due to various pressures IncludSng the cost of living. we
decided to launch an appeal at the end of the year. With the theme, °one stitch at a time. focusing on the progress
and recruitment of stitchers, we ran the appeal from mid-october to 31 st December with an Inltlal larget of£50,000.
Thanks to the generous support we received, we raised £97,630 from 260 donors, of which 137 were new donors
to us. We took the opportunity provided by two well-estsblished 'giving occasions,: Giving Tuesday, an
intemational dsy for givlng to charity on the lasl Tuesday in November and pre£hristmas seasonal giving to make
our ask.
Communications
Our annual stitcher survey, sent out to nearly 300 stitchers, continued to give us statistical information. feedback
and quotes to support the evaluation of our services. Comblned with consultative work with a digital agency. this
informed our communications strategy and ability to create engaglng, unique content.
Key to our communications strategy was the launch of our upgraded website in 2023. Working with the digltal
marketing agency, several areas were established that would benefit from improvements:
reviewing and refining brand messaging across all communication channels
identifying and addresslng barriers to conversion across the website, with a view to increasing product
purchase rate
utilising our Google Ad Grant to set up and refine Google Ad campalgns to drive increased awareness.
traffic and conversions to the website.
We also identified the importance of better communicating the exquisite craftsmanship of our stitchers, work in
order to maxlmise revenue through our website - our primary sales channel. In addition to this. we wanted to
make it easier for visitors to the site, both new and existing, to learn more about Fine Cell Work's mission, and to
support our work through buying produd or donatlng. To do this, it was integral that we focused on the Impact of
our work upon our stitchers and apprenllces.
The improvements made to our webslte have glven us a more effective plattorm to raise awareness about our
work, promote our social enterprise and our events programme, and Increase wlder support. Ensuring that we
review and optimise the opportunity provided by the Google Ad Grant - particularly in light of re￿nt changes to
the ways which charities can utilise this - has driven new visitors to the webslte, helplng to grow both newsletter
subscribers and sales.
The digital agency worked with us to redesign the layout and content of our subscriber newsletter, prioritising the
stories behind the products, telling stitcher stories, and showcasing customer reviews.
18

FINE CELL WORK
(LIMITED BY GUARANTEE
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
The gathering of new sign-ups at events drove a 92Vo Increase In newsletter subscribers during the period July to
December 2023 vs the prior six months (1.026 vs 534 new subscribers for the period January to June 2023). New
subscriber5 during July to De￿mber were also up 800/0 compared to the same period in 2022. However, the
overall size of the subscriber list remained fairly static following a cleaning of unengaged subscribers fiom the list.
Our frequency of posting on Instsgram increased by 160% compared to the previous year. helping to grow our
follower wunt by 8.5¥0 during the year. to 13.248 followers. We continued to share a balance of posts across our
social media channels driving Ihe social enterprise, encouraging donations. and promoting our wider work and
programmes. Whilst our energies continued to be focused on Instagratn. we cross-POSted the majority of this
content to Facebook (4.393). X formerly known as Twitter (5,168) and, more selectively. Linkedln (725 followers).
Our most liked posts included those on our Patron Kaffe Fassett and Brandon Mably's visit to Fine Cell Work. as
well as our stitcher stories. and those demonstrating the impact of our work.
Publlcity
Fine Cell Work's mission and our stitcherfs creations continued to gain ￿cognItion in the media, and we were
featured in major newspapers and magazines. as well as radio.
In the run-up to Christmas, several of Fine Cell Work's product5 were picked for indusion in the curated gift guides
of several high-end glossy magazlnes. with many focusing upon their being gifts with a meaningful social purpose.
The undoubted highlight of 2023 was the first in a series of videos filmed by the Ministry of Justice, featuring Flne
Cell Work's strtchers in Warren Hill and post-release hub in Battersea. The subsequent Instagram post from March
2024 went viral with over 10k likes and more than 208k views- with a total watch time of almost 985 hours (as of
April 2024). The full video has over 69k views.
Principal Funding Source
Our fundraising strategy to diversify our Income streams Is worklng as Illustrated below.
Fundralslng from grants
In 2023 Fine Cell Work received £509,885 from grants from Trusts and Foundations, a 160/0 increase on the
previous year. We were proud to secure a major. three-year grant from the Gatheld Weston Foundation as well
as new. three-year grants from the Adrian Swire and another Foundation. contributing to Ihe strength of grants
funding in future years. We also received new grants towards expanding and extending our work from the Henry
Oldfield Trust, the MIVA Foundation, the Brothers Trust. the Radcliffe Foundation and the Merchant Taylors
Charity. We benefited from ongoing. multi-year grants from the Ask Trust. the Bank of America Foundation, the
Bromley Trust. the City Bridge Foundation. the Charles Hayward. Colyer Fergusson. de Laszlo and Matrix
Foundations and Peter Stebbings. Rathbone. Rothschild, Eleanor Rathbone and Henry Smith charities. The Aldo
Trust. the AnGa5ter Trust. the Broderers Livery Company. the Gilander Foundation. Ihe James Roll Trust. the
Michael Varah Memorial Fund, the Ancaster Trust. the Needlemakers Livery Company and the Taurus Trust
continued to support us with annual granls. and we also ￿￿1Ved new. one-year grants from Dalby. 1772, St
Adhelms and Ratcliff Trusts.
Fundraising with major donors and corporates
In total we raised £322,722 in donations from individuals, legacies and corporations. FCW Champions, our regular
giving campaign, raised £15,000 which included monthly. quarterly or annual donations from 47 diffe￿nt donors.
Fundraising at events raised £27.000, and the Appeal raised £97,630 from 260 donors. The balance was raised
through general ad hoc donations from individuals and foundations.
Financlal Revlew
In 2023, Fine Cell Work's totsl incoming resources were £1,152,548 up 1 Yo on the previous year. Donations and
grant income were down 1.8Q/o on 2022. Income from the sale of prisoners. work was up 10% on 2022.
19

FINE CELL WORK
{LIMITED BY GUARANTEE)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Reservas Policy
The Trustees have established a policy whereby the unrestricted funds not committed in tsngible assets held by
the charity should be maintained at a level of four to six months of budgeted expenditure. currently equal to
£517.347 for six months in general funds. At this level, the Trustees feel they would be able to continue the current
activities of the charity in Ihe event of a significant drop in funding or other changed arcumstances. It remains a
Gore aim to build and maintain Fine Cell Work's unrestricted reserves at this level.
In 2021 the Trustees resolved that the £127.317 raised by an appeal in that year would be a separate Designaled
ReSe￿e to be used for the rebuilding of Ihe stitcher numbers in prisons following the pandemic. In 2022, £63,500
was released from the reserve representing new stitchers in that year. In 2023 the remaining reserve was released
as new stitchers retuming work in the year reached 256 exceeding the balance of the designated reserve.
Also set up in 2021 the separate designated reserve equal to the value of the charity's fixed asset net book value
is retained. This is in accordance with current best practice.
Total reserves at the yearend were £787,062 (2022 £817,047) of which £16,100 were restricted (2022 £8,682),
£27,532 were deslgnated (2022 £114,322) and £743,430 unrestricted (2022 £694.033). Free reserves at year end
were £743,430 (2022 £694,033).
Corporate Soclal Responsibility
Fine Cell Work has set the goal of going beyond Its charitable mission in order to make positive contributlons to
the wider community, our stakeholders and society.
We aim to achieve this by:
Providing sustainable outcomes for our beneficiaries and society as a whole. leading to lower levels of
reoffending and enabling beneficiaries to lead crime free lives
Working with HMPPS to support their efforts to offer purposeful. rehabilitalive work in prison and provide
opportunities and positive pathways post-release
Minimising our impact on the environment by sourcing ethical and sustainable malerials for the making
of our products and encouraging green initiatives within the organisation including reGyding and
alternatives to car usage
Providing support. wellbeing and development programmes for our staff to nurture them and provide
opportunities and resilience in their day-to-day work. We are accrediled Living Wage Foundation
employers
Ensuring that we ar8 financially sustainab18
Havlng a positive impact on the lives of our volunteers and support them to deliver our programmes
Developing a positive relationship with suppliers including prompt payment
SeekSng to improve our governance and transparency to enable the community to understand our mission
and our positive outcomes.
20

FINE CELL WORK
(LIMITED BY GUARANTEE)
REPORT OF THE INDEPENDENT AUDITORS
TO THE MEMBERS OF FINE CELL WORK
Statement of Trustees, Responsibilities
The trustees are responsible for keeping adequate accounting records that di￿lOse with reasonable accuracy at
any time the financial position of the charity and enable them lo ensure that the accounts comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking
reasonable steps for the prevenllon and detection of fraud and other irregularities.
The twstees, who are also the directors of Fine Cell Work for the purpose of company law, are responsible for
preparing the Trustees. Report and the financial statements in accordance with applicable law and United Kingdom
Accountlng Stsndards (United Kingdom Generally Accepted Accounting Practice), including Financlal Reporting
Standard 102 'The Financial Reporting Standard in the UK and Republic of Ireland,.
Company law requires the trustees to prepare financial statements for each financial year which give a true and
fair view of Ihe state of affairs of the charity and of the incoming resources and application of resources. including
Ihe income and expenditure. of the charitable company for that year.
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; and
prepare the financial ststem8nts on the going concern basis unless il is inappropriate to presume
that the charity will continue in operation.
On behalf of the Board of Tru
Jennifer Rademaker (Chair)
o?Ll
21

FINE CELL WORK
(LIMITED BY GUARANTEE)
REPORT OF THE INDEPENDENT AUDITORS
TO THE MEMBERS OF FINE CELL WORK
We have audited the financial statements of Fine Cell Work (the 'charitable company,) for the year ended 31
December 2023 which comprise the Statement of Flnancial Activities, the Balance sheet, the Statement of cash
flows and the related notes, including a summary of significant accounting policies. The financial reporting
framework that has been applied in their preparation is applicable law and United Kingdom AGGounling 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 ststemenls:
give a true and fair view of the state of the charitable company's affairs as at 31 December 2022 and
of its incoming resources and application of resources, including its income and expenditure for Ihe
year
have been properly prepared in accordan￿ 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 Intemational Standards on Auditing (UK) (ISAS {UK)} and appllcable
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 charity in
accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK.
including the Financial Reporting Council'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 provlde a basls for our opinion.
Concluslons relatlng 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 ststements is appropriate.
Based on the work we have perfomied, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on the charity's ability lo continue as a going
concern for a period of at leasl ￿e1ve months from when the financial statements are aulhorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the
relevant sections of thi5 report.
Other information
The trustees are responsible for the other infom)ation. The other information comprises the information included
in the govemors, annual report, other than the financial statements and our auditorfs report thereon. Our opinion
on the financial statements does not cover Ihe other infomation and, except to the extent otherwise explicitly
stated in our report. we do not express any form of assurance conclusion thereon.
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 perfomed. we conclude that there is a material misstatement of this other infomiation, we are requlred
lo report that fact.
We have nothing to report In this regard.
22

FINE CELL WORK
(LIMITED BY GUARANTEE)
REPORT OF THE INDEPENDENT AUDITORS
TO THE MEMBERS OF FINE CELL WORK (CONTINUED)
Opinions on other matters pres¢rib8d by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audlt..
the information given in the trustees, report {incorporating the directors, report) for the financial year for
which the financial ststements are prepared is consistent with the financial statements: and
the trustees. report (incorporating the directors, report) have been prepared in accordance with appllcable
legal requirements.
Matters on which we aro required to report by exception
In the light of our knowledge and understanding of the charitable company and its environment obtained in the
course of the audit, we have not Identified material misstatements in the trustees. report (incorporating the
directors, report).
We have nothing to report in respect of the following matters in relation lo which the Companies Act 2006 requlres
us to report to you if, in our opinion:
adequate accounting records have not been kept by the charitable company, or retums adequate
for our audit have not been received from branches not visited by us. or
the charitable company financlal statements are not in agreement with the accounting records and
returns; or
certain disclosures of directors. remuneration specified by law are not made. or
we have not received all the information and explanallons we require for our audit; or
the Trustees were not entitled to prepare the financlal statements in accordance with the small
companies regime and tske advantage of the small companies, exempiions in preparing the trustees,
Report and from the requirement to prepare a Strategic Report.
Responslbllltles of the trustees
As explalned 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 r8sponsible 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 twstees
determine is necessary to enable the preparation of financial ststements that are free from material misstatement,
whether due to fraud or error.
In preparing the financlal statements, the trustees are responsible for assessing the charitsble companrfs abS11ty
to continue as a going conttm, disclosing, as applicable, matters related lo going concern and uslng the going
concem basis of accounting unless the trustees either intend to Ilquldate the charitable company or to cease
operatlons, or have no realistic altemative but to do so.
Auditor's responsibilities for the audlt of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free
from material misststement, whether due to fraud or error. and to issue an Audilorfs report that includes our
opinion. Reasonable assurance is a hlgh level of assurance, but is not a guarantee that an audit conducted In
accordance with ISAS (UK) will always detect a material misstatement when 11 exlsts. Misststements 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 laken on the basis of these financial ststements.
Because of the inherent limitations of an audit, there Ss a risk that we will not detect all Irregularities, including
those leading to a materlal misslatement in the financlal statements or non-compliance with regulation. This risk
increases the more that compliance with a law or regulation is removed from the events and transactions reflected
in the financial statements, as we will be less likely to become aware of instsnces of non-compliance.
23

FINE CELL WORK
(LIMITED BY GUARANTEE
REPORT OF THE INDEPENDENT AUDITORS
TO THE MEMBERS OF FINE CELL WORK {CONTINUED)
The risk is also greater regardlng irregularilies occurring due to fraud rather than error, as fraud involves intentlonal
concealment, forgery, collusion, omlssion or misrepresentation.
The specific procedures for this engagement that we designed and perfomed to detect material misstatements in
respect of irregularities. including fraud, were as follows:
Enquiry of management and Ihose charged with governance around actual and potential litigation and
claims.
Enquiry of management and those charged with governance to identify any materlal instsnces of non-
compliance with laws and regulatlons;
Reviewing financial statement dlsclosures and testing to supporting documentation to assess compliance
with applicable laws and regulations-
Perfomiing audit work to address the rlsk of Irregularities due to management override of controls.
Includlng testing of journal entries and other adjustments for appropriateness. evaluallng the business
rationale of significant transactions outside the nomial course of business and reviewing accountlng
estlmates for evidence of bias.
A further descrfption of our responsibilities for the audit of the financial statements is located on the Financial
Reporting Council's website at.. www.frc.org.ukjauditorsresponsiblllties. This description fomis part of our Auditorfs
report.
Use of our report
This report is made solely to the charitabl& company's members, as a body, in accordance with Chapter 3 of Part
16 of the Companles Act 2006. Our audit work has been undertaken so that we might stste to the charltable
company's members those matters we are required to state to them in an auditor's report and for no other purpose.
To the fullest extent pemltted by law, we do not accept or assume responsibility lo anyone other than the
charitable company and the charitable company's members as a body, for our audit work, for this report. or for the
opinions we have formed.
Alexander Peal Bsc (Hons) FCA DChA (Senior Statutory Auditor)
for and on behalf of
James Cowper Kreston Audit
8th Floor
Reading Bridge House
George Street
Reading
RG18LS
24

FINE CELL WORK
{L11411TED BY GUARANTEE)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME & EXPENDITURE
ACCOUNT)
FOR THE YEAR ENDED 31 DECEMBER 2023
Unrestrlcte
d Restrlcted Designated
Funds
Funds
Funds
Notes
Total
2023
Total
2022
Income from:
Donations and grants
Charitsble activities
Investment income
494,022
307.060
12,881
338,585
832,607
307,060
12.881
847,560
290,193
3.859
Total income
813.963
338.585
1,152,548 1,141,612
nditure on:
Cost of Raising Funds
Charltable actlvltles
Prisoner Training &
Support
197,361
197,361
279,336
985,172
653.995
331,177
889.755
Total expendituro
851.356
331.177
1,182,533 1,169,091
Net Incomellexpendlture)
(37,393)
7,408
{29,985) (27.479)
Transfer between funds
86,790
(86,790)
Fund balan￿S at 1 January 2023
694.033
8,692
114,322
817,047
844,526
Fund balances at 31 December
2023
743,430
16,100
27,532
787,062
817,047
All actlvltles of the charity are classified as continuing. There are no other recognised gains or losses other
than those reported on the Statemenl of Financial Activities.
The notes on pages 28 to 44 form part of these accounts.
25

FINE CELL WORK
(LIMITED BY GUARANTEE)
BALANCE SHEET
AS AT 31 DECEMBER 2023
Notes
2023
2022
Fixed assets
Tangible assets
27.532
50,662
27.532
50,662
Current assets
Stocks
Debtors
Cash at bank and in hand
199,006
62,894
562,015
187,774
57,364
653.290
10
823,915
12,500
898.428
Non-current assets
Creditors: amounts falllng due
within one year
11
176,885)
(132,043)
Net current assets
759,530
766.385
Total assets less current liabilities
787,062
817,047
Income funds
Restflcted funds
Designated funds
Unrestricted funds
14
16
17
16,100
27,532
743,430
8,692
114,322
694.033
787,062
817,047
The Twstees acknowledge their responsibilities for complying with the requirements of the Act with respect to
Accounting records and preparation of financial statements.
The fin8ncial statements have been prepared in accordance with the provisions applicable to entities subject
to the small companies, regime.
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf
by..
11. rf1.2ezy
Andrew Murray (Treasurer)
Trustee
Company Registration No. 03095356
The notes on pages 28 to 44 form part of these accounts.
26

FINE CELL WORK
(LIMITED BY GUARANTEE
CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 2023
Notes
2023
2022
Cash flows from operating activities:
Net incomelexpenditure for the year
Depreciation of tangible fixed assets
Increase/(decrease) in creditors
(Increaseydecrease in debtors
(Increaseydecrease in stocks
Investment income
{29,985)
29,630
{55.158
(18,030)
(11.232)
(12,881)
(27,479)
27.837
{107.928)
29.087
<62,011)
(3,859)
11
10
Net cash provlded byl{used in) operatlng
artivitios
(97,656)
(144,353)
Cashflow6 from investing activitiès
Interest income
Purchase of tsngible fixed assets
12.881
(6,500)
3,859
(20.256)
Cash provided byl(used in) investing
activities
6.381
(16,397)
Increasel(decrease) In cash
(91.275)
1160,750)
Cash and cash equivalents at Ihe
beglnnlng of the year
653,290
814,040
Cash and cash equlvalents at the end of
562,015
653,290
1 Jan 2023
Cashflow
31 Dec 2023
Cash at bank and In hand
653,290
(91,275)
562,015
The notes on pages 28 to 44 form part of these accounts.
27

FINE CELL WORK
(LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Stalutory Information
Fine Cell Work is a charltsble company, limited by guarantee, regSstered in England and Wales. The
charitable company's registered number and reglstered office address can be found on the Legal and
Admlnistrative Information page.
Accounting policies
Basls of preparation
The financial statements have been prepared in acLordance with Accounting and Reporting by
Charities: Statement of Recommended Practice applicable to charities preparing thelr acwunts in
accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland
(FRS102) (effective 1 January 2019)- (Charities SORP (FRS 102)). the Financlal Reporting Standard
applicable in the UK and Republic of Ireland (FRS102) and the Companies Act 2008.
Flne Cell Work meets the definltlon of a public benefit entity under FRS102. Assets and liabilities are
initially recognised at historl¢al cost or transaction value unless othernlse ststed in the relevant
accounting policy note(s), There are no material uncertainties about Fine Cell Work's ability to continue
as a going concern.
2.2 Income
All income Is recognised once the company has entitlement to the income, it Is probable that the
income will be received and the amount of income r8ceivable can be measured reliably.
Charitable Activities - represents income from sales of goods and is recognised when recelvable,
excluding Value Added Tax.
Grants are included in the Statement of financial acttvities on a receivable basls. The balance of
income received for specific purposes but not expended during the period is shown in the relevant
funds on the Balance Sheet. Where income Is received in advance of entitlement of receSpt. its
recognition is deferred and included In credltors and deferred income. Where entitlement occurs
before income is recelved. th8 income is accrued.
2.3 Expenditure
Expenditure is included in the Statement of Financial Activities on an accruals basis, inclusive of any
VAT which cannot be recovered.
Costs of raising funds comprises those costs Incurred in order to raise funds from external sources.
Charitable activity expenditure comprises those costs incurred by the charity in the dellvery of its
activities and services for its beneficiarles. 11 includes both costs that can be allocated directly to such
activities and those costs of an indirect nature necessary to support them. It also includes costs
associated wllh meeting the constitutional and statutory requlrements of the charity.
All costs are allocated beiween the expenditure categorles of the Statement of Financial ActlvSties on
a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated
directly, others are apportloned on a staff time basis.
28

FINE CELL WORK
(LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Tangible fixed assets and depreciation
Tangible fixed assets are slated at cost less depreciation. Depreciation is provided at rates calculated
to write off the cost less estimated residual value of each asset over its expected useful life. as follows:
Plant and machinery
Fixtures. fittings and equipment
3 years straight line basis
3 years slraight line basis
2.5 Leasing and hire purchase commitments
Rentals payable under operaling leases are charged agalnst income on a straight line basis over the
period of the lease.
2.6 Debtors
Trade and other debtors are recognlsed at the settlement amount due after any trade dlscounts.
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 monles 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 progres5
Stock is valued at the lower of Cost and net reallsable 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 of the scheme.
2.11 Fund accounting
The charity has various funds for which it is responsible:
The Trustees also aulhorlsed the creatlon of a deslgnaled fund to cover the Flxed Asset value.
2.12 Taxation
The company is a registered charity (number.. 1049095). All of the charity's income falls within the
exemptions set out in part 11 of the Corporation Tax Act 2010.
29

FINE CELL WORK
(LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
2.13 Financial Instruments
The company only has financial assets and financial liabilities of a kind that qualify a5 basic financial
Instruments. Basic financial instruments are initially recognised at transaction value and subsequently
messured at their settlement value with the exception of bank loans which are subsequently measured
at amortised cost using the effective instrument method.
2.14 Crltlcal accounting ostimates and areas of judgement
Estimates and judgements are contlnually evaluated and are based on historical experience and other
factors, including expectallons of future events that are believed to be reasonable under the
circumstsnces.
Crltlcal accounting estimates and assumptions
The Company makes estimales and assumptions conceming the future. The resulting accounting
estimates and assumptions will, by definition. seldom equal the related actual results. The estimates
and assufflptions that have significant risk of causing a material adjuslment to the carrying amounts of
assets and liabilities within the next financial year are discussed below-
CritiGal areas of judgement-
Tangible fixed assets
Tangible fixed assets are depreciated over their useful lives taking into account resldual values where
appropriate. The actual lives of the assets and residual values are assessed annually and may vary
depending on a number of factors. Residual value assessments consider issues such as the remaining
life of the assets and projected disposal values.
30

FINE CELL WORK
(LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Income from donations and grants
Unrestricted Restricted Designated
Funds
Funds
Fund8
Total
2023
Total
2022
Donations and grants
494,022
338,585
832,607
847.S60
Donations and grants
Unrestricted funds:
Total
2023
Total
2022
Garfield Weston
Dalby Trust
Taurus Trust
Al-Fayed Foundation
Considered Ask Foundation
Broml8y Trust
Reo Stakls
Michael and Clara Freeman Trust
Ove￿he1￿ Limited
Anthony Sofroniou
Amiitage Trust
Devonshire Trust
Moorview Charitsble Trust
Anonymous
B& L Know Fund
Crucilble Foundation
Scouloudi Foundation
Charles Burrell and Isabella Tree
Susannah Peake
Lady Elizabeth Cavendlsh Trust
Other grants. donations and (<£S,000) and Gift Aid
110,000
7,500
5,000
5,000
38,500
10,000
20,000
17,500
10,000
5.000
5.000
5,000
6.000
22.000
5,000
10,000
5.000
15,000
51.000
7.000
20,000
20,000
52,083
170,939
125.000
168,596
494,022
422,096
31

FINE CELL WORK
(LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Income from donations and grants (contlnued)
Totsl
2023
Total
2022
Restricted funds:
Adrian Swire Trust
Bank of America Foundation
Brothers Trust
Batchworth Trust
Hadrian Trust
Colyer-Fergusson Charitable Trust
Henry Oldfield Trust
Merchant Taylors
De Laszlo Foundation
Rothschild Foundation
Evan Comish Foundation
City Bridge Trust
Considered Ask Foundation
Anonymous
MIVA Trust
Needlemakers Livery Company
Ratcliff Trust
1772 Trust
Radcliffe Trust
Peter Stebbings Trust
Hiscox Foundation
Eleanor Rathbone Trust
Trusthouse Foundation
Sheriffs and Recorders
John Lewis Foundation
St Adhelms Chapel Trust
Anonymous
HDH Charitable Trust
Matrix Causes Fund
Porticus Trust
Hedley Foundation
Henry Smith Foundation
Michael Varah Memorial Foundation
Gaffield Weston Foundation
ststham Family Trust
25,000 15.000
39,933 36,321
10,000
15,000
1,000
10.000
25,000
10,000
10,000 10.000
12,000 10.000
5,000
50,405 12,567
5,737
9,556
20,000
11,500
9,000
3,080
4,000
2,000
2,000
5.000
7,500
10,000 10,000
5,000
2,000
3,000
678
16,000
5,000
5,000
1,000
3,000
3.000
14.998
5.000
60,000 60,000
1,752
2,747
75,000
2,500
310,585 351,689
Carried Forward
32

FINE CELL WORK
(LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Incom• from donatlons and grants (continued)
2023
2022
Brought forward
310,585 351.689
Aldo Trust
Charles Hayward Foundation
John Coates Charitable Trust
Nina Campbell Llmlted
William Yeoward Limited
Worshipful Company of Br0de￿r$
Rio Stakis Foundation
Other donations & grants (<£5.000)
5.000
5,000
20,000 20.000
5,000
15,000
15,000
3.000
5.000
5,775
3.000
338,585 425,464
33

FINE CELL WORK
(LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Income from charitable activities
2023
2022
Sale of prisoners, work
Income from cell work
303,060
4,000
275,793
14,400
307.060
290,193
Expenditure
Staff
Costs
Depr￿latIOn
Other
Costs
Totsl
2023
Total
2022
Expenditure on:
Costs of generating donations and
grants
160,379
36,982
97,361
279,336
Charitable actlvlties
Prisoner Tralnlng & Support
Activities undertaken directly
Support costs
435.966
29,630
389,299
854,895
764,455
130.277
130,277
125.300
596.345
29,630 556.558 1,182,533 1,169,091
Analysis of support costs {including governance costs)
2023
2022
Rent
Governance costs
Insurance
102,700
17.927
9,650
96,100
20,066
9,134
130,277
125,300
Included wlthin support costs is £10,000 (2022- £10,000) in relation to audit fees for the current auditors.
34

FINE CELL WORK
(LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
6 Statement of financial activities - Comparative funds- year ended 31 De￿mber 2022
Unrestricted Restricted
Funds
Funds
Designated
Funds
Totsl
2022
Income from:
Donations and grants
Charitable activities
Investment Income
422.096
290,193
3,859
425.464
847,560
290,193
3,859
Total income
716,148
425,464
1,141.612
endEture on:
Costs of raising funds
Charitabla activiti•s
Prisoner Training & Support
279,336
279,336
414,948
474,807
889,755
Total expendlture
694.284
474,807
1,169,091
Net incomel{•xpenditure)
21,864
(49,343)
(27,479)
Transfer between funds
71,237
(71,23n
Fund balances at 1 January 2022
600.932
58,035
185,559
844,526
Fund balances at 31 December 2022
694,033
8,692
114.322
817,047
7 Trust••s transactions
The Trustee expenses in the year were £1,372 (2022-£282) relating to travel expenses incurred In their
capacity as a volunteer teacher in prison (2022 travel expenses) claimed by one {2022 one) Trustee.
35

FINE CELL WORK
(LIMITED BY GUARANTEE
NOTES TO THE ACCOUNTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Employg8S
Numbar of employ&os
2023
Number
2022
Number
The average monthly number of employees during the year was
15
15
Employment costs
2023
2022
Wages and salaries
Social security costs
other pension costs
527,022
48,179
21,144
512,759
49,056
16,279
596,345
578,094
The number of employees whose annual emoluments exceeded £60,000
in the year were as follows:
2023
Number
2022
Number
£70.001-£80.000
£60,001-£70,000
The key management personnel of the charity comprises the founding director, executive director and
finance director. The totsl employee benefits of key management personnel of the charity were £168,136
(2022: £163,036).
36

FINE CELL WORK
(LIMITED BY GUARANTEE}
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Tangible fixed assets
Planl and
machinery
Fixtures,
fittings &
equipment
Total
Cost
At 1 January 2023
Additions
9,679
147.843
6,500
157,522
6,500
At 31 December 2023
9,679
154,343
164,022
Depreclatlon
At 1 January 2023
Charge for the year
9.679
97,181
29,630
106,860
29,630
At 31 December 2023
9,679
126,811
136,490
Net book value
At 31 December 2023
27,532
27.532
At 31 December 2022
50,662
50,662
10 Debtors
2023
2022
Trade debtors
Other debtors
Prepayments and accrued income
11,527
12,500
51.367
4,611
13,075
39,678
75.394
57,364
11 Credltors: amounts folling due within one year
2023
2022
Trade creditors
Taxes and social security costs
Other creditors
Accruals and deferred income
12,278
35,520
1,340
27,747
14.997
21,798
1,366
93,882
76,885
132,043
37

FINE CELL WORK
(LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
12 Deferred Income
Included in deferred income are amounts relating to donations
with timing Conditions outside the control of the charity.
2023
2022
Brought forward as at 1 $1 January 2023
Received in year
Released in year
52,083
174.083
125,000
1247,000)
(52,083)
Carried forward at 31st December 2023
52,083
13 Pension and other post-retirement benefit Commitments
D•finad contribution
There were £3,059 contributions (2022 £2,233) due.
2023
2022
Contributions payable by the charity for the year
21,144
16,279
38

FINE CELL WORK
{LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
14 Restricted funds
BalanrA at 1
January 2023
Incomlng
resources
ResOU￿8S
Balance at 31
expended December 2023
Developlng post release
employment and training
support for prisoners
Newsletter
Open the Gates apprentice
stipends
Prisoner training and awards
Accredited Training
Volunteers expenses
Rebuilding Cell Work post
pandemic
Cell work core costs
Support for prisoners in Kent
Stitcher training kits
Post release training
programmes
Impact Evalualion
Support for female prisoners
159,338
159,338
3,000
3,000
4,388
2.636
1,752
15,000
3,758
2,000
15,000
3,758
2,000
82,000
74,000
8.000
21.000
10,000
5,000
21.000
10,000
5,000
10,000
5,737
20,000
1.900
8,100
6,056
11,793
20.000
8,692
338,585
331,177
16,100
39

FINE CELL WORK
{LIMITED BY GUARANTEE)
NOTESTO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
14 Restricted funds (continued)
Balance at 1
January 2022
Incoming
resources
Resources
Balance at 31
expended December 2022
Developing posl release
employment and training
support
for prlsoners
Open the Gates apprentice
stipends
Prisoner training and awards
Volunteers, expenses
Rebuilding cell work post
pandemic
Cell work core costs
Support for prisoners in Kent
Stitcher training kits
SoGial enterprise support
Impact evaluation
Event sponsorship
Support for female prisoners
15.000
111.163
96,163
2,535
2,747
2,646
2,636
5,500
12,500
5,500
12,500
125,498
12.500
112.498
20,000
6,000
15,000
11,500
10,000
75,000
9,556
55.000
20,000
35.000
17,500
10,000
77,000
3.500
55.000
20,000
2.000
6,056
58.035
425,464
474,807
8,692
40

FINE CELL WORK
(LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
14 Restrlcted funds (continued)
Developlng post-release employment and training support for ex-prisoners
The Bank of America Foundation. City Bridge. Adrian Swire, Henry Oldfield. MIVA and The Peter
Stebbing Memorial Trusts funded the development and delivery of post-release support for ex-prisoners.
The Michael Varah Trust provided bursaries for the post release apprentices.
Rebulldlng In prison stitcher numbers post Covid.
The HDH Charitable and Eleanor Rathbone Trusts, de Laszlo. and Radcliffe Foundatlons, The Matrix
Causes Fund and The Henry Smith Charityall supported the initiative to rebuild stllcher numbers in prison
after the Covid pandemic drastically reduced numbers.
A¢cr•ditod Training
The Needlemak8rs Company supported the OCN training programme.
Support for prlsoners and ex-prisoners in Kent
The Colyer-Fergusson Charitable Trust funded support for prisoners and ex-prisoners in the Kent region.
Volunteers exponsos
The 1772 Charity funded volunteer expenses.
In Cell support
The Hadrian. Ratcliff and St Adhelm's Chapel Trusts. The Merchant Taylors and Rothschild Foundation
supported the costs of cell work for prisoners.
Prisoner awards
The Brothers and Radcliffe Trusts supported awards made to prisoner5.
Support for female prl8oner8
The Charles Hayward Foundation provided support for working with women Sn the prison estate.
Stltcher Tralnlng Klts
The Aldo supported the provision of stitcher training kits.
41

FINE CELL WORK
(LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
15 Unrestricted funds
Movement in funds
Balance at 1
January
2023
Incoming
resources
Resources
expended
Transfer
between
funds
Balance at
31
December
2023
Unrestrfcted funds
694,033
813,963
851,356
86.790
743,430
Movement In funds
Balance at 1
January
2022
Transfor
between
funds
Balance at
31
December
2022
Incoming
rosources
Resources
expended
Unrestricted funds
600,932
716,148
694,284
71,237
694,033
Balance at 1
January
2023
Transfer
between
funds
Balance at
31
December
2023
16 Deslgnated funds
Incoming
resources
Resources
expended
Fixed Asset Fund
Rebuilding Cell Work
50,663
63.659
(23,131)
163,659)
27.532
114,322
(86,790)
27,532
Balance at 1
January
2022
Balance at
31
December
2022
Incomlng
resources
Resources
expended
Transfer
betwoon
funds
Fixed Asset Fund
Rebuilding Cell Work
$8,242
127,317
(7.579)
(63.658)
50,663
63,659
185,559
(71,237)
114,322
42

FINE CELL WORK
(LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
17 Analysis of net assets between funds
Unrestricted
Funds
Rostrictod Deslgnated
Funds
Funds
Total
2023
Fund balances at 31 December 2023 are represented by:
Tangible fixed assets
27,532
Current assets
792,783
Creditors.. amounts falling due within one
(76,885)
27.532
836,415
(76,885)
16,100
27,532
743.430
16,100
27,532
787,062
Unrestricted
Funds
Restricted
Funds
Designate
Funds
Totsl
2022
Fund balances at 31 December 2022 are represented by:
Tangible fixed assets
Current assets
50.663
775,413
50,663
898,427
8.692
114,322
Creditors: amounts falling due within
one year
(132,043)
(132,043)
694,033
8,692
114.322
817,047
18 Commitments under operatlng leases
At 31 December 2023 the company had total commitments under non-cancellable operating lea*s
avable as follows-
Land and buildlngs
2023
2022
Within one year
Between two and five years
105,000
393.750
71,250
498.750
71,250
19 Related Parties
£38,450 was paid to addmustard Ltd for the redesign and optimisats.on of the Charity's website. This
company has a director who is also a Fine Cell Work Trustee, Julian Diment.
43

FINE CELL WORK
(LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
20 Control
The charity is a company limited by guarantee and is under the control of the trustees.
44