2022-03-31-accounts

THE THEATRE IN PRISONS AND PROBATION CENTRE (a company limited by guarantee)

Trading as: TiPP

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR

THE YEAR ENDED MARCH 31 2022

Company number 3140988 Charity number 1052295

THE THEATRE IN PRISONS AND PROBATION CENTRE ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31 2022

	INDEX
Chair’s statement	1
Administrative information	2
Trustees’ and Directors’ annual report	3 – 11
Independent examiner’s report	12
Statement of financial activities	13
Balance sheet	14
Statement of cash flows	15
Notes to the financial statements	16 – 22

THE THEATRE IN PRISONS AND PROBATION CENTRE CHAIR’S STATEMENT FOR THE YEAR ENDED MARCH 31 2022

Last year we peeked out from behind the Covid curtain to see what might be possible in a post-pandemic world. I should note the ambivalence of being ‘post-pandemic’ in reality but it’s clear that things have changed and small arts organisations need to move forward and to plan. TiPP’s tentative moves into that world have been very positive as we continue to build on the excellent work that the team has carried out in the last year.

Rachel Graham and Simon Ruding have moved back into the TiPP office while our administrator Julia Child largely still works from home as she was doing before the pandemic. The core team of freelance artists work closely with Simon and Rachel and the work this year has been hugely successful. This will be described in more detail elsewhere in the report but briefly here:

• work continues in the region’s prisons. Whilst big institutions like this have inevitably taken longer to get back to something like normal, there is some encouraging evidence of prisons once again, opening up to the important work that TiPP does within this aspect of the criminal justice system.

• TiPP continues to offer training and education in a wide range of settings including Higher Education

• The expansion of work with Manchester Youth Justice and new relationships being built in Cheshire and Lancashire

• The work with the probation services in West Yorkshire continues to develop and expand

• We await the outcome of our bid to the Arts Council for NPO funding

• The company has completed some short film projects with various agencies

As we look ahead there are several challenges on the horizon but also opportunities. We would like to prioritise developing the Board of Trustees and the possibility of putting other support structures in place. We’d like to continue to improve our profile through the use of social media but also look at how to highlight aspects of the work that are perhaps under-valued. In particular this would include recognising and valuing the huge amount of work and effort that goes into mentoring, training and supporting new artists. Connected with this, TiPP has recently taken on the organisation of ArtsChain for the next year, a network of socially engaged and community artists who meet on a regular basis to develop each other’s work and to campaign for recognition for community arts.

Thanks you to all my fellow Board members who continue to support the work of TiPP. Thank you to Simon, Rachel and Julia and to all the free-lance artists who work so hard for the company. Thank you to all our funders and other supporters who make the work of TiPP possible.

Dr Alison Jeffers Chair of the Board of TiPP

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THE THEATRE IN PRISONS AND PROBATION CENTRE ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED MARCH 31 2022

DIRECTORS	A G Cunningham
	M B Gale
	A Jeffers (Chair)
	S J Osmond
	J H Steven	(resigned 2/12/21)
	M A Struthers	(appointed 2/12/21)
	M Webster
COMPANY SECRETARY	S Ruding
PRINCIPAL STAFF	S Ruding	Administrator
	R Graham
	J Child
REGISTERD OFFICE AND	The Martin Harris Centre
PRINCIPAL PLACE OF BUSINESS	University of Manchester
	Oxford Road
	Manchester M13 9PL
INDEPENDENT EXAMINER	Peter Smith BA FCA DChA
ACCOUNTANTS	HGA Accountants & Financial Consultants Ltd
	t/a Chittenden Horley– Chartered Accountants
	The Wesley Centre
	Royce Road, Hulme
	Manchester M15 5BP
BANKERS	Royal Bank of Scotland
	University of Manchester
	Oxford Road
	Manchester

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THE THEATRE IN PRISONS AND PROBATION CENTRE TRUSTEES’ AND DIRECTORS’ ANNUAL REPORT FOR THE YEAR ENDED MARCH 31 2022

INTRODUCTION

The trustees present their annual report together with the financial statements of The Theatre In Prisons and Probation for the year ended March 31 2022 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.

REPORTING FRAMEWORK

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019), referred to as the Charities SORP (FRS 102) (second edition – October 2019).

OUR PURPOSES AND ACTIVITIES

The purposes of the Charity are:

• to use participatory arts practices to advance the education of prisoners, ex-offenders, vulnerable people at risk of offending and those working within the justice system, health services, education and voluntary sectors

• to promote and facilitate pure and applied research into the impacts of the arts on people within the criminal justice system (or at risk of being so)

• to publish any useful results for the public benefit with a view to aiding rehabilitation and preventing criminal activity

The Charity also has the general aim of developing the participatory arts in criminal justice sector through training and investment in new and emerging creative arts practitioners and the provision of specialist consultancy and support services. We are dedicated to developing robust and effective models of practice that play a significant and demonstrable role in reducing (re)offending and rehabilitating people who have offended.

In shaping all of our activities, the trustees have considered the Charity Commission’s guidance on public benefit, including the guidance ‘public benefit: running a charity (PB2)’. TiPP relies on grants and the income from fees and charges to cover its operating costs.

Many of the services that we offer are highly successful at engaging individuals that are marginalised and disconnected from mainstream society; by delivering the services we offer we believe that we are providing a significant service to the wider public, breaking patterns of behaviour that may lead to offending and providing legitimate means for people to re-enter mainstream education, access training or pursue a personal interest in the arts. The true extent of our reach and engagement is consistently under-represented as we have no way of successfully measuring the numbers of people that impacted indirectly as a result of our training, support and consultancy services.

Our goal is to shift beneficiaries’ self-narrative towards a positive, socially engaged and responsible story. As our projects often take place under the auspices of criminal justice agencies, beneficiaries will view engagement with us within a particular frame and as such participation in TiPP projects may have a stigma attached. We understand that if we are to remain true to our goal we have to signpost beneficiaries to mainstream arts and educational provision as quickly as possible. We achieve this by maintaining close links with cultural organisations in the region, employing local artists who are well networked and can signpost additional pathways and, where safeguarding concerns are a priority, offering one to one support and informal mentoring.

The beneficiaries of our projects and programmes can be loosely categorised into two groups, which mirror the taxonomy of the justice system: children and young people (under eighteen years of age) and adults (eighteen years and over). To these two groups we add a third - the agency staff, students and artists who benefit from our professional development and consultancy programmes.

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THE THEATRE IN PRISONS AND PROBATION CENTRE TRUSTEES’ AND DIRECTORS’ ANNUAL REPORT FOR THE YEAR ENDED MARCH 31 2022

ACHIEVEMENTS AND PERFORMANCE

The Covid 19 pandemic continued to cast its shadow over the arts and criminal justice sectors throughout the entirety of the 2021/22 financial year, and with the wisdom conferred by hindsight it is easy to see that we were a little naïve in anticipating a swift return to pre-pandemic levels of practice. The year was punctuated with periods of full and partial lockdowns, and activity memorable because it happened despite strict regulations on social distancing, lateral flow testing and mask wearing. The first and last of these being a not easy fit with the practices of a participatory arts organisation. The constant changes in legislation and local directives meant that our plans had to be flexible, and we could take nothing for granted; in common with many smaller scale third sector organisations, our size enabled us to respond quickly, adroitly and with creative enthusiasm to these challenges.

As the year progressed the world stabilised and by March 2022 concluded, it was possible to see the “new normal” that had been much discussed in 2020. This new normal is not without its challenges: prisons remain stubbornly understaffed and under resourced, and staff illness and turnover in many of our partner and commissioning agencies has been high. Often our artists can be the most experienced practitioners in the room and our expertise has been increasingly called upon as consultants, trainers and deliverers of high-quality creative arts practice. It is this narrative that forms the core of this report.

Major Grants

As was reported in our last report, in late 2020 we were successful in attracting a Covid Recovery Fund grant from Arts Council England and the DCMS. This enabled us to make much needed investment in our freelance artist, many of whom had been finding the lockdown challenging. The grant period was meant to cover the period through to the end of March 2021, but the additional winter lockdown periods impacted on the timescale, and Arts Council England gave us permission to extend the grant period to the end of June 2021, for which we remain highly grateful. Eight creative practitioners were commissioned to develop a series of projects, and/or to maintain and manage existing projects that were paused due to the lockdown. This investment was critical to the long-term survival and success of TiPP, maintaining our reputation with the highly skilled freelance participatory arts workforce providing contracted work through what turned out to be the final six months of the lockdown.

In March 2021 Youth Music awarded us two years’ funding for the Rock Up project, which has enabled us to develop an evercloser working partnership with Manchester Youth Justice Service, and has extended the reach of the project beyond Greater Manchester and into Merseyside and Cheshire.

Contacts & Attendances

Contacts & Attendances
	2021/22	2020/21
Children & Young People	545	686
Adults	447	0
Training/Consultancy/Support	692	778
Events / Presentations (estimate)	150	120
Arts Awards:
Discover	28	34
Explore	28	34
Bronze	32	38
Silver	0	1

This work was delivered by the core team, supported by a team of 24 freelance creatives and project managers, supported by 18 volunteers.

The attendances offer a rough guide to how our practices have shifted and adapted over the two years. In 2020/21, nearly all our work was delivered online, which gave us a greater ability to connect with young people under the supervision of Justice Services. In 2021, all of our work was delivered face to face, reducing the number of contact attendances, in favour of quality of contact. The other significant shift worthy of note is the increase in adult contacts, which had been reduced to zero through the pandemic year; while prison work remained hugely challenging to realise in 2021, in the third quarter we began a highly successful relationship with The Growth Company, delivering creative arts sessions in the Yorkshire Probation Activity Hubs in Sheffield and Leeds. The attendances at these sessions have continued to grow throughout the year.

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THE THEATRE IN PRISONS AND PROBATION CENTRE TRUSTEES’ AND DIRECTORS’ ANNUAL REPORT FOR THE YEAR ENDED MARCH 31 2022

Web Metrics

Since early 2018 we have been undertaking an analysis of our reach, providing us with a picture of the audience reach of our digital media. Our site is designed to provide researchers, students and other interested parties both with an insight into our current work, and an understanding of our history and approach. Our metrics indicate that the majority of our visitors come from the United Kingdom and the United States, but the site has continued to received hits from a worldwide audience.

	Website	Metrics
	2020/21	2020/21
Unique Visitors	3,100	3,300
Visits	3,700	4,200
Pageviews	8,200	9,100

Participatory Artists Skills Development

Skills development sits at the core of our practice and we remain firmly committed to developing the skills and capacities of current, new and emerging artists. We offer training to all of our artists and our expertise is very much in demand from other arts organisations in the region. Talent development is central to all our funded programmes, and is a key feature of our Arts Council England and Youth Music programmes of activity. The vast majority of the 692 attendances on our training and support programmes are new and emerging artists, or artists and creatives seeking to expand their understanding and knowledge of our specialised work.

Prison Based Activities

We ceased delivering prison-based activity a couple of weeks ahead of the March 2020 lockdown, and while we have maintained our relationships with key prisons throughout the last two years, in common with many arts organisations we were unable to resume regular delivery. Prisons went in to lockdown early, and came out of lockdown much later than the wider community, and are now facing considerable operational challenges occasioned by staff absences, poor morale and high levels of staff attrition which have further restricted access. As a result, and only as a result of considerable investment on our behalf, we only managed to deliver six days face to face work in prisons by the autumn of 2021. The investment in time was considerable, and with the development of our probation programme, we reluctantly made the decision to direct our attention towards probation-based activities for the remainder of 2021/22.

We remain resolutely committed to returning to higher levels of delivery, and in 2022 are planning a programme of week-long residencies in the NW region’s prisons.

The pandemic had a significant impact on the general, day-to-day operation of prisons, with men and women remaining locked in their cells for extended periods. The prison service is undertaking a root and branch review of prison activities, which may result in a change in which institutions engage with organisations like ours, presenting new opportunities.

Community Based Activities

Summer Arts Colleges

While significant restrictions on mask wearing and social distancing remained in place, we were nonetheless able to deliver a Unitas funded three-week long Summer Arts College with Manchester Youth Justice Services in August 2021. One side effect of the pandemic was that many cultural venues were dark over the summer, and as a result we were lucky enough to be able to base the project in Manchester’s prestigious Royal Exchange Theatre; an added bonus for the young people involved. The three week programme saw the young people develop photography, music and design skills, and culminate din a small celebratory event in the height of the summer’s heatwave.

Rock Up

Funded by Youth Music, Rock Up works with young people aged between twelve and eighteen through a range of youth justice partners including youth justice services across Greater Manchester, Cheshire and Merseyside. Funding for the project was awarded in March 2021, just before the start of the financial year, and has been matched with funds from The Philip Barker Centre in the University of Chester. The current iteration of the project has TiPP musicians based in residence at Manchester Youth Justice Services, delivering weekly sessions to young people; these sessions are matched funded by funds from the Service itself, enabling us to double the capacity of the programme. In addition, the Youth Music funding permits us to deliver four, week long music residencies in the Greater Manchester, Cheshire and Merseyside region. In 2021 we delivered these weeks in Manchester, and in Wigan, with members of the Roma community. The project will run to March 2023, when we will be seeking funding from Youth Music to substantially expand the project.

Film Making

Over the years, we have made several films with, by and for third sector agencies, including a training film for Epilepsy Action concerned with raising awareness of epilepsy in prison. In 2021 the charity Recoop, which works with older prisoners, approached us to make a film about working with older prisoners. As prisons were still largely in lockdown, we proposed making use of a lifesized cell that had formed the centrepiece of the creative arts charity Rideout’s Go To Jail project. In 2016 we worked with Rideout to bring the project to Bury, in Greater Manchester, and knew it would be ideal. As a result, in the last days of May 2021, when lockdown and social distancing requirements required a high level of diligence on our behalf, we spent a week with nine actors recording a series of films that now feature prominently in Recoop’s national training programme.

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THE THEATRE IN PRISONS AND PROBATION CENTRE TRUSTEES’ AND DIRECTORS’ ANNUAL REPORT FOR THE YEAR ENDED MARCH 31 2022

Towards the end of the year, we undertook a similar project developing a series of short films that feature in a training programme for Advanced Mental Health Practitioners. These films looked at the role that translators play when a person who doesn’t have English as their first language is being detained under the mental health act.

Increasingly, film and film making is forming a part of our repertoire, not least because of the constant demand for new images and material for our digital media platforms, and as a result we have developed partnerships with a team of experienced film makers and editors, who we hope will travel the road with us over the next few years.

Probation Activity Hubs

The Probation Activity Hubs in Yorkshire are managed by The Growth Company, with funding from HMPPS and the European Social Fund. Since autumn 2021 we have been delivering a range of creative arts sessions at the Probation Activity Hubs in Sheffield and Leeds.

The Hubs are a safe and supportive space for people on probation in Yorkshire, and they aim to support rehabilitation and resettlement. The Hubs offer a range of tailored support, including one to one advice, guidance and group work, enabling individuals to move closer to the labour market, employment training and education. The service aims to equip people with the necessary skills needed to help them desist from offending and contribute to their local communities.

TiPP deliver weekly sessions in a range of art forms, including drama, music, visual art, and media. Workshop sessions develop creative arts skills, and are the plan is to integrate art form approaches to create combined art outcomes, much like you can see in this video below. Visual art, music, and media practisers worked together to design the mural, record a time-lapse film, and compose and perform the music.

The work in Sheffield and Leeds has enabled us to develop a new team of creatives, working across the Yorkshire region. This is a particularly exciting development, as it provides us with opportunities to develop a wide range of projects in the Yorkshire and Humberside region over the next few years. The projects in the Hubs have a strong visual arts and crafts core programme, which has further expanded our creative arts offer and will form a part of our development plans, which have already seen us delivering projects in several Approved Premises and PIPES (Psychologically Informed Planned Environments) in Merseyside and Yorkshire.

Teaching and Training

In March 2021, our Theatre in Prisons course for the University of Manchester was one of the first courses to return to the campus after close to a year of remote learning. Twenty-one students took part in socially distanced participatory theatre practice, located in the University of Manchester Student Unions main debating hall. Despite all the restrictions, the students were able to complete the course, and while they didn’t get to visit a prison, they did develop a short performance piece and devised a series of detailed workshop programmes. A real testimony to their resilience.

The course was run again in the second semester of the 2021/22 academic year, again, attracting over twenty students (who were less constricted by social distancing measures). At the same time, we returned to teaching in the University’s Music Department; the course was exceptionally popular, particularly because it hadn’t been taught in 2020/21, and attracted over thirty students.

Outside of our participatory arts teaching, we have maintained our contacts with the Social Work course at the University of Manchester and Manchester Metropolitan University and throughout the year we delivered training and simulation-based activities for their respective social work students. Throughout the lockdown year, these sessions had been delivered online, but in May 2021 we moved them back on to the campus, despite social distancing challenges.

In May 2021, an additional commission came our way via our working relationship with the Philip Barker Centre for Creative Learning at the University of Chester, where we were brought in to deliver a practical training course for final year nursing students. We were tasked with developing a model that could raise their awareness of the role of the Coroner’s Court in investigating deaths in hospital, and as a result, we devised a hybrid simulation/performance training model which took the students through the process of attending a court.

International Overdose Awareness Day Film

Over the summer we collaborated with small performance adventures and on the production of a film made in seven cities as an act of remembrance and respect for those who have lost their lives to overdose.

International Reach

In 2021, TiPP were invited by the British Council to contribute to the development of a new prison theatre training initiative in Tunisia. Working remotely, we provided a series of online workshop and discussion sessions, with a plan to deliver more face-toface work in the future. Sadly, the programme was never completed as Tunisia faced a period of disturbances and upheaval following several months of lockdowns. We remain hopeful that the project will be resurrected at some point in the future.

Strategic Work

In 2020 TiPP’s Director, Simon Ruding, was asked to Co-Chair the National Criminal Justice Arts Alliance, alongside Anna Hermann of Clean Break. He also joined the Board of the national third sector in criminal justice representative body, Clinks. Simon also became the arts sector representative on the RR3 Single Issue Group, established to facilitate conversations between the third sector and the Ministry of Justice and HMPPS. TiPP’s presence on the national stage has significantly raised the organisation’s profile, and has enabled us to remain abreast of all the planned changes in the justice system. It has also placed us firmly back in the eyeline of Arts Council England, ahead of what is going to be an important year for future funding.

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THE THEATRE IN PRISONS AND PROBATION CENTRE TRUSTEES’ AND DIRECTORS’ ANNUAL REPORT FOR THE YEAR ENDED MARCH 31 2022

Administrative Activities

Governance Review

Our approach to creative arts practice is underpinned by the often-repeated mantra that limitation is stimulation, and this philosophy runs through all of our operations. It describes our company culture and encapsulates how we respond to challenges with a determination to find solutions, whatever the circumstances. A resilient business has to be underpinned by a resilient culture and we have worked hard to generate a culture that empowers everyone we employ to take decisions, develop ideas and suggest new directions. This financial year tested our commitment to this resolve, and we believe we responded well, continuing to offer services; adapting and changing our approach in response to the times. If anything, we have emerged leaner and fitter.

Our Board of Trustees played an important role in our survival, offering support, guidance and a stabilising influence whilst encouraging experimentation and a degree of risk taking. The words of a former Senior Manager at ACE who was tasked with a review of our governance and business model remains true today:

"TiPP is an organisation which is ‘fleet of foot’ and has proven to be adaptive and flexible in responding to new work opportunities and continues to be so. This is reflected in the strong number of projects being delivered, excellent relationships and reputation with partners and the relatively healthy financial position. It is especially adept in its ability in securing commissioned work, contributing a high percentage of income to its turnover in relation to public grants.

Whilst the size of the organisation and its related resources are relatively small by comparison to many other arts organisations, it has made excellent and prudent use of these, ensuring that there is the greatest attention to frontline delivery of programmes and the resultant direct benefit to participants, as opposed to administrative and other overheads.

TiPP has much to commend it as an ‘exemplar’ in many aspects of its policy and processes when compared to other similar organisations. The business plan is comprehensive and detailed, reflecting the breadth and extensive volume of work delivered and there is a committed and knowledgeable Board of Trustees."

We remain alert to the changes caused by shifts in government policy and funding agendas. This demands constant vigilance, an imaginative alertness, and a willingness to respond quickly and positively to opportunities. What can clearly be seen in our financial report is how we the sources of our funding have begun to diversify, opening up new opportunities for us and improving financial resilience.

Contribution of volunteers

The vast majority of our programme work is delivered by experienced and well qualified staff. However, our commitment to talent development means that we commit to offering opportunities for new and emerging artists to volunteer on some of our projects in low risk settings. Volunteer arts workers are commonly attached to our more intensive, time bound programmes (for example, a three-week Summer Arts College). Typically, volunteers will support and shadow project managers and / lead arts practitioners in a hybrid work placement / volunteer role, their role being to provide practical support in sessions with beneficiaries and undertake some basic administrative roles.

We see volunteering as a stepping-stone into a career in the applied arts, so whilst we welcome applications we treat have a rigorous and robust recruitment and vetting policy, which links with our approach to safeguarding. Safeguarding concerns dictate that volunteers are not left in sole supervision of beneficiary groups. As a part of this commitment to talent development, we offered supported learning and training opportunities to 18 volunteers with placements on a range of or online projects. The value of this training and support cannot be easily calculated; it is both an investment in our own future, and more broadly, in the participatory arts sector.

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THE THEATRE IN PRISONS AND PROBATION CENTRE TRUSTEES’ AND DIRECTORS’ ANNUAL REPORT FOR THE YEAR ENDED MARCH 31 2022

FINANCIAL REVIEW

Overview

As the nature and size of our activity changed through the year, our financial position has remained stable.

Having taken full advantage of the financial rescue and support packages that were available to us through the pandemic and our careful and cautious return to project working and training meant that we concluded the year in a way that we could never have anticipated in the midst of the pandemic year, and we remain in a healthy position, ready to face the challenges of the postpandemic world with a strong bank balance and an unrestricted reserve that has continued to grow and was £64,992 at the end of the year.

Risk management

TiPP continues to require funding from the grant-making sector to ensure our on-going survival and development. In the past few years we have been successful at attracting these funds, but continued, on-going work is necessary to maintain this position. The engagement of specialist support and advice, coupled with an effective business strategy should, we hope, provide us with the resources to achieve this.

There are some indicators that the cycle of cuts and structural changes that have impacted on our statutory agency partners are coming to an end; the Ministry of Justice is beginning to reinvest in the prison service and prison education provision and the activities regime (in which we often play a part) are on the cusp of radical changes as a result of the lockdown. We remain an approved provider on the Prison Services Dynamic Purchasing System, permitting us to bid for small contracts of creative wok in prison settings. Historically we have had some modest successes with this scheme and anticipate that opportunities will grow.

The changes occasioned by the reorganisation of the probation service were reversed and in 2021 the service was effectively renationalised (although with many aspects of its practice delivered by contractors). Whilst there remains considerable uncertainty, there are also potential opportunities for commissioned work and we are contracted arts providers to the Manchester Growth Company, who run the new Probation Activity Hubs in Yorkshire. As such we have to retain flexibility in our approach that will allow us to adapt - our track record is strong and we have been adept at shifting our programmes to suit changing political and social agendas over the last twenty years.

An ongoing risk that we constantly face is managing staff turnover and, as reported last year, in 2020 we lost one of our longest serving staff members, Rachel Scott. We took the decision to not immediately replace her, as her work was largely prison based delivery and in a wider context where prison-based arts activity is not being prioritised, and the future of prison regimes remained uncertain, it would have presented as a considerable financial risk; tis has proven to be a jurisprudent move, as our prison-based work has yet to recover fully. We will continue to act cautiously until we are sure of the outcome of our most recent Arts Council England National Portfolio Organisation bid, and ill only act to replace her once we are sure that the demand has increased. In the meantime, we will continue to manage projects on an ad hoc basis, drawing on our extensive pool of experienced project managers. This provides us the flexibility to respond to the demands of the workplace, with minimal risk.

The training of new core staff takes several months and considerable investment and currently, any prison-based work is easily delivered by our experienced freelance team. To reduce the risk of further staff loss, and as a part of succession planning we offer attractive employment packages and have worked to ensure that we can invest in our staff via high quality training (both in-house and via external training courses). We also have continued to invest in developing the skills of our freelance pool, providing ongoing training and support for the workers.

Investment policy and review

We have two fee free bank accounts with the Royal Bank of Scotland, the first acts as our day to day source of running capital, the second holding our reserves. Whilst it is our aspiration keep available funds in interest-bearing accounts the wider economic circumstances deposit rates have been depressed and so this aim was not achieved in the year.

Reserves

We have reviewed the charity’s requirement for free reserves (unrestricted funds not invested in fixed assets or designated for other purposes). Given the continuing uncertain economic climate and the cuts in public spending the charity’s requirement for free reserves to provide working capital and a buffer against sudden changes in available funding should be between three- and six-months operating costs, which would equate to between c£25k and c£40k at current operating levels. At March 31 2022 the free reserves were £64,634.

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THE THEATRE IN PRISONS AND PROBATION CENTRE TRUSTEES’ AND DIRECTORS’ ANNUAL REPORT FOR THE YEAR ENDED MARCH 31 2022

FUTURE PLANS

Prison Based Activities

In common with many arts organisations in our sector, we have continued to face real challenges to our prison programme and projects. The prison service has announced a review and overhaul of how regimes are managed, and this seems likely to present us with opportunities and challenges in equal measure. We do not anticipate returning to the pre-Covid level of prison-based delivery until later in 2022, and are working closely with Novus, the main prison education provider in the NW) on a series of plans for the winter months. As a consequence, we have shifted our attention to our community justice programmes, with a view to rebuilding our prison programmes later in the year.

Community Based Activities

Rock Up

Youth Music has funded a continuation of the Rock Up project through to 2023, which sees us working closely with Manchester Youth Justice Service, developing a musician in residence model for youth justice and increasing the capacity of our music team. Manchester Youth Justice Services have invested in the project, which is also financially supported by the University of Chester’s Philip Barker Centre.

Arts Colleges

Arts Council England has withdrawn funding for the Summer Arts College programme, making 2022 the final year of the groundbreaking project. We plan to be delivering a Summer Arts College for Manchester and Warrington Youth Justice Services in the summer of 2022, and while the centrally funded model has now come to an end, we will be taking our learning forwards and it will inform our music programming which is built around Rock Up.

Talent Development, Teaching and Training

Talent development will remain a prime focus for the organisation and we will be continuing to offer our specialist training and support services to arts and cultural organisations.

Film Work

We have been commissioned to develop two further training films in 2022. In the spring we will be developing a series of short films that feature in a training programme for Advanced Mental Health Practitioners. Commissioned by the University of Manchester, these films will explore the role that translators play when a person who doesn’t have English as their first language is being detained under the mental health act. Later in the year we will be putting together a series of films for Unitas, which will form a part of their Prison Officer degree programme. While not core to our practice, films do draw upon an existing skill set of our participatory artist team, and looking forwards, we anticipate continuing to develop similar projects.

Probation Activity Hubs

TiPP are the primary provider of creative arts training and teaching in the Growth Foundation’s Probation Activity Hubs in Sheffield and Leeds. Contract delivery began in summer 2021 and will last for two years, but we are already in conversation with the commissioners with a view to extending the programme for a further year.

University Teaching and Training

In 1991 the University of Manchester's department of drama began teaching a course in prison theatre practice that has been delivered annually to the present day. Throughout all of the time, the course has been delivered by TiPP. The course has always proven to be popular and in this, the thirtieth year of the programme, we will be working with a larger cohort than ever to meet the demand. While our participatory music programmes were suspended in 2020, they began again in earnest in February 2022.

The year will also see us delivering a series of training events for students of the University’s prestigious MA in Social Work and with undergraduate and postgraduates at Manchester Metropolitan University.

Safeguarding Training

Since 2002 TiPP have offered specialist safeguarding support, consultancy and training to arts and cultural settings across the North West region (and occasionally beyond).

Amongst our clients are the Lowry, Bolton Octagon, Community Arts North West, Streetwise Opera and The Liverpool Everyman and Playhouse. In addition, we will continue to provide expert support and advice to the regional bridge organisation, Curious Minds. In 2021 we were commissioned by the Manchester and Salford Lads and Girls Clubs to review their policies and delivered a series of training courses through the summer and autumn of 2021 which has led to an ongoing relationship resulting in further work in 2022 and beyond.

International Work

We plan to continue to work with the British Council on the development of a working partnership with theatre practitioners in Tunisia.

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THE THEATRE IN PRISONS AND PROBATION CENTRE TRUSTEES’ AND DIRECTORS’ ANNUAL REPORT FOR THE YEAR ENDED MARCH 31 2022

Strategic Work

The national strategic work which began in 2020 will continue to grow and develop through 2021. TiPP’s Director is now a Board member of Clinks, the national third sector in criminal justice charity, and he is acting as co-Chair of the National Criminal Justice Arts Alliance. The profile and networking opportunities that this national work provides TiPP is an important investment in our longterm future.

Business Planning and NPO Application

TiPP undertook a comprehensive review of activities in late 2021, with a view to developing a business plan that looked forward to the next Arts Council England National Portfolio Organisation funding round, which will begin in 2023. This plan formed the basis of our NPO application, which was submitted in May 2022. We made an application of circa £100,000 pa for each of the three years, on the basis that, should we be unsuccessful, we can still realise aspects of our plan making use of the Arts Council Lottery Project Grants scheme. We have a good success record with this scheme, and while it will require annual applications for funding, it does come with a reduced administrative burden, making it a cost-effective route to take.

STRUCTURE GOVERNANCE AND MANAGEMENT

Governing document

The Charity is a company limited by guarantee and is governed by its Memorandum and Articles of Association dated December 5 1995, as amended by special resolutions dated March 14 1996 and October 22 2012. It is registered as a charity with the Charity Commission.

Members of the company

The Directors have the power to admit any person or organisation to membership and also have the power to permit members to retire, providing there are never less than two members. There are currently 6 members of the company, each of whom agrees to contribute a sum not exceeding £1 in the event of the charity being wound up.

Appointment of Directors and Trustees

The Directors, who are the Trustees, are appointed by the members in general meeting. At each AGM, one third of the Directors retire by rotation, being the longest in office and are eligible for re-election. Other than a retiring trustee, the only people eligible for election as trustees are those either nominated by the Board or by a member giving not less than 14 and not more than 35 clear days’ notice of the intention to propose a person for appointment or re-appointment.

Trustee recruitment, induction and training

The Directors, who are the Trustees, are collectively known as the Board. The Board consists of the Chair and at least one other trustee.

Board expansion and role development has been identified as central to the organisation’s future prosperity and a Development Plan was initiated in 2016.

Trustees are recruited through statutory and voluntary agencies that we work with and through direct recommendation from other Trustees. Board members are introduced to the organisation and inducted by the Director and the Chair. Interested individuals are invited to attend the next meeting and co-opted at the next AGM, if appropriate to the needs of the organisation. Non-voting observers are allocated by our main funder, Arts Council England.

Board development and training forms an important part of our current Board Development plan. Skills gaps are identified by audits and appraisals; where gaps are identified, training is offered to the current Board before being sought in new members.

Organisation

The Board, which must not be less than three members, administers the Charity and meets as necessary. The day to day operations of the Charity are the responsibility of the Chief Executive, Simon Ruding, to whom the Trustees have delegated authority for operational matters including finance, employment and artistic development, within the overall strategy agreed by the Board.

Related parties

The University of Manchester continues to support TiPP by providing valuable office space – currently one room plus a storeroom, heating and lighting free of any charges. Some services – telephone rental, photocopying, room hire – remain open to TiPP although they are charged at a market rate.

10

THE THEATRE IN PRISONS AND PROBATION CENTRE TRUSTEES’ AND DIRECTORS’ ANNUAL REPORT FOR THE YEAR ENDED MARCH 31 2022

TRUSTEES’ RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS

The trustees (who are also directors of then Charity for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP (FRS 102) (second edition – October 2019);

• make judgements and estimates that are reasonable and prudent;

• state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

SMALL COMPANY PROVISIONS AND APPROVAL

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

Approved by the Board of Trustees and signed on its behalf by:

Alison Jeffers

Alison Jeffers - Director

Date: 12/09/22

11

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE THEATRE IN PRISONS AND PROBATION CENTRE FOR THE YEAR ENDED MARCH 31 2022

I report to the charity trustees on my examination of the accounts of the company for the year ended March 31 2022 which are set out on pages 13 to 22.

Responsibilities and basis of report

As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Peter Smith

Peter Smith BA FCA DChA

For and on behalf of: HGA Accountants & Financial Consultants Ltd

t/a Chittenden Horley - Chartered Accountants

The Wesley Centre Royce Road, Hulme Manchester M15 5BP Date: 12/09/22

12

THE THEATRE IN PRISONS AND PROBATION CENTRE STATEMENT OF FINANCIAL ACTIVITIES (including the income and expenditure account) FOR THE YEAR ENDED MARCH 31 2022

Notes Incoming resources from generated funds: Donations 2 Charitable activities 3 TOTAL INCOME EXPENDITURE Expenditure on charitable activities 4 TOTAL EXPENDITURE NET MOVEMENT IN FUNDS 6 TOTAL FUNDS BROUGHT FORWARD 11 TOTAL FUNDS CARRIED FORWARD 11	Unrestricted Funds £ 18,331 142,124	Restricted Funds £ 527 -	Total Total 2022 2021 £ £ 18,858 129,021 142,124 86,460 160,982 215,481 203,611 114,517 203,611 114,517 (42,629) 100,964 116,376 15,412 73,747 116,376
	160,455	527
	146,488	57,123
	146,488	57,123
	13,967 51,025	(56,596) 65,351
	64,992	8,755

The notes on pages16 to 22 form part of these financial statements.

13

THE THEATRE IN PRISONS AND PROBATION CENTRE BALANCE SHEET AS AT MARCH 31 2022

Notes FIXED ASSETS Tangible Assets 8 CURRENT ASSETS Debtors 9 Cash at Bank and in Hand CREDITORS Amounts falling due in one year 10 NET CURRENT ASSETS NET ASSETS FUNDS Unrestricted 11 Restricted 11 TOTAL FUNDS	2022 £ 19,540 68,161	2022 2021 £ £ 358 17,768 121,863 139,631 23,613 73,389 73,747 64,992 8,755 73,747	2021 £ 358 116,018
	87,701 14,312
			116,376
			51,025 65,351
			116,376

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

For the year ending March 31 2022, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies and no notice has been deposited under section 476 requiring the company to obtain an audit of its accounts for the year in question.

Directors’ responsibilities

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The notes on pages 16 to 22 form part of these financial statements.

Approved by the Board and authorised for issue on: 12/09/22

And signed on their behalf by:

Alison Jeffers

Alison Jeffers - Director

Company registration number 3140988

14

THE THEATRE IN PRISONS AND PROBATION CENTRE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED MARCH 31 2022

notes Cash used in operating activities 16 Cashflows from investing activities Cash provided by/(used in) investing activities Cashflows from financing activities Cash used in financing activities Increase/(decrease) in cash & cash equivalents in the year Cash and cash equivalents brought forward Cash and cash equivalents carried forward Cash and cash equivalents consist of: Cash at bank and in hand

2022 2021 £ £ (53,702) 107,550 - - - - (53,702) 107,550 121,863 14,313 68,161 121,863 68,161 121,863 68,161 121,863

There was no net debt in either year.

The notes on pages 16 to 22 form part of these financial statements.

15

THE THEATRE IN PRISONS AND PROBATION CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31 2021

1 ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared: under the historic cost convention; in accordance with the Statement of Recommended Practice – Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) effective January 1 2019 (second edition – October 2019); FRS102; and the Companies Act 2006. The charity constitutes a public benefit entity as defined by FRS102.

The accounts are prepared in £ sterling, the functional currency of the charity.

Going Concern

The charity has successfully recovered its position during the year, eliminated the deficit on unrestricted funds and exceeded its free reserves target. In light of this and the budgets and forecasts for 21/22 and beyond, the Directors have concluded that the accounts are properly prepared on the going concern basis.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Income recognition

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. The following applies to particular types of income:

Grants , whether of a capital or revenue nature, are recognised when the Charity has entitlement to the funds, any performance conditions have been met and it is probable that the income will be received.

Donations from individuals and other bodies (not being of the nature of a grant) are recognised when receivable.

Donated facilities are recognised on receipt at the value that the charity would be willing to pay to obtain facilities of equivalent economic benefit on the open market, a corresponding amount is then recognised as expenditure in the period of the receipt.

Earned income is measured at the fair value of the consideration received or receivable for services and goods supplied, net of discounts.

Deferred income

Income is only deferred and included in creditors when:

• The income relates to a future accounting period

• A sales invoice has been raised ahead of the work being carried out and there is no contractual entitlement to the income until the work has been done

• Not all the terms and conditions of the grant have been met, including the incurring of expenditure and the grant conditions are such that unspent grant must be refunded

Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Costs of raising funds

Charitable activities

including those associated with fundraising activities, managing investments and commercial trading by the subsidiary company.

costs of undertaking the work of charity.

The Charity is not registered for VAT and cannot recover any input tax charged. Costs are stated inclusive of VAT were charged.

Allocation of support costs

Support costs are those functions which assist the work of the Charity either by supporting the delivery of charitable activities or by supporting the generation of funds. They include back office functions, staff costs and professional fees. The basis of allocations is set out in note 5.

16

THE THEATRE IN PRISONS AND PROBATION CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31 2021

1 ACCOUNTING POLICIES (continued)

Tangible fixed assets and depreciation

Individual fixed assets costing more than £500 are capitalised at cost and are depreciated over their estimated useful lives on a straight-line basis as set out below.

Depreciation rates are as follows:

Equipment 25% straight line

Debtors

Trade and other debtors are recognised at the settlement amount due and prepayments are valued at the amount prepaid.

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors and provisions

Creditors and provisions are recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount.

Financial instruments

The Charity has only basic financial instruments which are initially recorded at cost, and with the exception of investments (as set out above) subsequently measured at their settlement value.

17

THE THEATRE IN PRISONS AND PROBATION CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31 2021

2 DONATIONS Revenue Grants: HMRC - CJRS ACE Emergency Funding ACE Cultural Recovery Fund Donations Donations - in kind support	Unrestricted	2022 Restricted	Total	Unrestricted	2021 Restricted Total
	£ 9,720 - - 1,111 7,500	£ - - 527 - -	£ 9,720 - 527 1,111 7,500	£ 45,499 29,622 - 500 7,500	£ £ - 45,499 - 29,622 45,900 45,900 - 500 - 7,500 45,900 129,021
	18,331	527	18,858	83,121

3 INCOME FROM CHARITABLE ACTIVITIES

Project grants ACE - Grants for the Arts Youth Music John Thaw Foundation Positive Steps Fees Fees Total CHARITABLE EXPENDITURE Staff costs Fees Direct project costs Travel and subsistence Marketing Repairs and renewals Insurance Other costs Support costs Charged to restricted funds	- - - -	- - - -	- - - -	- - - -	2,337 2,337 47,113 47,113 2,000 2,000 10,000 10,000 61,450 61,450 - 25,010 - 25,010 61,450 86,460 - 60,257 - 23,910 - 7,374 - 703 - - - 104 - 4,097 - 1,015 - 17,057 60,249 - 60,249 114,517
	-	-	-	-
	142,124	-	142,124	25,010
	142,124	-	142,124	25,010
	142,124	-	142,124	25,010
	58,431 99,645 18,627 2,419 379 - 3,303 949 19,858 (57,123)	- - - - - - - - - 57,123	58,431 99,645 18,627 2,419 379 - 3,303 949 19,858 -	60,257 23,910 7,374 703 - 104 4,097 1,015 17,057 (60,249)
	146,488	57,123	203,611	54,268

4 CHARITABLE EXPENDITURE

18

THE THEATRE IN PRISONS AND PROBATION CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31 2021

5 SUPPORT & GOVERNANCE COSTS

Support costs Staff costs Professional fees In kind - office accommodation Office costs & other costs Total support costs	Governance	Other support Costs 2022	Total	Governance	Other support Costs Total 2021
	£ - 4,601 - -	£ 6,466 - 7,500 1,291	£ 6,466 4,601 7,500 1,291	£ - 1,994 - -	£ £ 6,017 6,017 - 1,994 7,500 7,500 1,546 1,546 15,063 17,057
	4,601	15,257	19,858	1,994

Costs that can be wholly attributed to either support or governance are allocated directly to those functions, and other costs are allocated either on the basis of the estimation of time spent (staff costs) or consumption of resources (office costs).

6 NET INCOMING RESOURCES AFTER TRANSFERS This is stated after charging/(crediting): Accountant/Independent examiner's fees Report Accountancy Depreciation charged on fixed assets Directors' remuneration & trustees' expenses	2022 2021 £ £ 680 660 1,056 940 - - - -

7 STAFF INFORMATION

a Staff costs Salaries and wages Employers' pension contributions Employer's NI contributions	58,259 62,606 1,319 1,893 5,319 1,775 64,897 66,274

No employees earned more than £60,000 pa in either year

b Key management personal

The key management personal comprise the trustees and principle staff as set out on page 1. The trustees do not receive any remuneration for their services.

Employment benefits principle staff Average number of employees The average number of employees was as follows:- Charitable Administration	44,840 39,185 2022 2021 Average Average number number 2 2 1 1 3 3

c Average number of employees

19

THE THEATRE IN PRISONS AND PROBATION CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31 2021

8 TANGIBLE FIXED ASSETS

Cost As at April 1 2021 As at March 31 2022 Depreciation As at April 1 2021 As at March 31 2022 Net Book Value As at March 31 2022 As at March 31 2021 9 DEBTORS Income receivable Prepayments & other debtors 10 CREDITORS falling due within one year Pension contributions Accruals income in advance Other taxation and social security	2022 £ 19,540 -	Equipment Total £ £ 5,969 5,969 5,969 5,969 5,611 5,611 5,611 5,611 358 358 358 358 2021 £ 17,358 410 17,768 1,577 1,636 20,400 - 23,613
	19,540
	320 10,749 400 2,843
	14,312

20

THE THEATRE IN PRISONS AND PROBATION CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31 2021

11 STATEMENT OF FUNDS

2021/22 Income Expenditure Transfers 31/03/2022 £ £ £ £ 160,455 (146,488) - 64,992 160,455 (146,488) - 64,992 527 (13,753) - - - - - - (43,370) 4,000 2,755 - - - - - - - - - - (4,000) 6,000 527 (57,123) - 8,755 160,982 (203,611) - 73,747	2021/22 Income Expenditure Transfers 31/03/2022 £ £ £ £ 160,455 (146,488) - 64,992 160,455 (146,488) - 64,992 527 (13,753) - - - - - - (43,370) 4,000 2,755 - - - - - - - - - - (4,000) 6,000 527 (57,123) - 8,755 160,982 (203,611) - 73,747	2021/22 Income Expenditure Transfers 31/03/2022 £ £ £ £ 160,455 (146,488) - 64,992 160,455 (146,488) - 64,992 527 (13,753) - - - - - - (43,370) 4,000 2,755 - - - - - - - - - - (4,000) 6,000 527 (57,123) - 8,755 160,982 (203,611) - 73,747	2021/22 Income Expenditure Transfers 31/03/2022 £ £ £ £ 160,455 (146,488) - 64,992 160,455 (146,488) - 64,992 527 (13,753) - - - - - - (43,370) 4,000 2,755 - - - - - - - - - - (4,000) 6,000 527 (57,123) - 8,755 160,982 (203,611) - 73,747	2021/22 Income Expenditure Transfers 31/03/2022 £ £ £ £ 160,455 (146,488) - 64,992 160,455 (146,488) - 64,992 527 (13,753) - - - - - - (43,370) 4,000 2,755 - - - - - - - - - - (4,000) 6,000 527 (57,123) - 8,755 160,982 (203,611) - 73,747	2021/22 Income Expenditure Transfers 31/03/2022 £ £ £ £ 160,455 (146,488) - 64,992 160,455 (146,488) - 64,992 527 (13,753) - - - - - - (43,370) 4,000 2,755 - - - - - - - - - - (4,000) 6,000 527 (57,123) - 8,755 160,982 (203,611) - 73,747
b/f and c/f 31/03/2021 01/04/2021 £ 51,025	51,025	13,226 - 42,125 - - - 10,000	65,351	116,376
2020/21 01/04/2020 Income Expenditure Transfers £ £ £ £ (2,838) 108,131 (54,268) - (2,838) 108,131 (54,268) - - 45,900 (32,674) - 6,250 2,337 (8,587) - 12,000 47,113 (16,988) - - - - - - 2,000 (2,000) - - - - - - 10,000 - - 18,250 107,350 (60,249) - 15,412 215,481 (114,517) -

21

THE THEATRE IN PRISONS AND PROBATION CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31 2021

12 ANALYSIS OF COMPANY NET ASSETS BETWEEN FUNDS

ANALYSIS OF COMPANY NET ASSETS BETWEEN FUNDS
Fund balances at March 31 2022 are represented by:- Tangible fixed assets Net current assets Fund balances at March 31 2021 are represented by:- Tangible fixed assets Net current assets	Unrestricted Funds £ 358 64,634	Restricted Funds Total £ £ - 358 8,755 73,389 8,755 73,747 - 358 65,351 116,018 65,351 116,376
	64,992
	358 50,667
	51,025

13 CONSTITUTION

The Company is limited by guarantee and does not have a share capital. In the event of the Company being wound up the members are committed to contributing £1 each.

14 TAXATION

The Company is a registered charity and is entitled to claim annual exemption from UK corporation tax.

15 CAPITAL COMMITMENTS

There were no capital commitments authorised and contacted for at the end of the year (2021 £Nil).

16 RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASHFLOW FROM OPERATING ACTIVITIES

Net income/(expenditure) Decrease/(increase) in debtors Increase/(decrease) in creditors Net cash generated from/(used in) operating activities	2022 2021 £ £ (42,629) 100,964 (1,772) (2,885) (9,301) 9,471 (53,702) 107,550

22

The following page does not form part of the statutory accounts.

23

THE THEATRE IN PRISONS AND PROBATION CENTRE DETAILED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED MARCH 31 2022

INCOME HMRC - CJRS grant ACE Covid grants Donations In kind support Fees Project grants DIRECT COSTS Fees and other costs Staff salary costs Charged against restricted funds OVERHEADS Staff salary costs Insurance In kind support - office accommodation Office costs Repairs and renewals General travel & subsistence Professional fees Marketing TOTAL EXPENDITURE NET INCOMING/(OUTGOING) RESOURCES NET INCOMING/(OUTGOING) RESOURCES AFTER TRANSFERS FUND BALANCES BROUGHT FORWARD FUND BALANCES CARRIED FORWARD	Unrestricted 2022 £ 9,720 - 1,111 7,500 142,124 -	Restricted 2022 £ - 527 - - - -	Total Total 2022 2021 £ £ 9,720 45,499 527 75,522 1,111 500 7,500 7,500 142,124 25,010 - 61,450 160,982 215,481 119,221 32,299 58,431 60,257 - - 177,652 92,556 6,466 6,017 3,303 4,097 7,500 7,500 1,291 1,546 - 104 2,419 703 4,601 1,994 379 - 25,959 21,961 203,611 114,517 (42,629) 100,964 - - (42,629) 100,964 116,376 15,412 73,747 116,376
	160,455	527
	119,221 58,431 (57,123)	- - 57,123
	120,529	57,123
	6,466 3,303 7,500 1,291 - 2,419 4,601 379	- - - - - - - -
	25,959	-
	146,488	57,123
	13,967 -	(56,596) -
	13,967 51,025	(56,596) 65,351
	64,992	8,755

24