Company I'egisiralion number: 3140988 Chcirity I'egislntion niiinber: 1052295 The Theatre in Prisons and Probation Centre known as TIPP (A ¢ompany limited by Liiiaranlee) Anniial Report and Financial Sialements for Ihe Year Ended 31 March 2024 Beever and Siiiitl)ers Cliai'lered Ac¢ounianls One Express l Geoi'ge Leigh Sireel Maiiclieslei. M4 5DL
The Theatre in Prisons and Probation Centre known as TIPP Contents Refereiic¢ and Adniinistrnlive Details Chairs Report Tr1151ees' Report 3 10 13 Slaiemeni ot Trustees, Responsibiliiies 14 Iiidependenl Examinerfs Repori Sialeineiit of Financial Activities 16 Balai)ce Slieei Slalemenl of Cash Flows Noies lo Ilie Financial Statements 191028
The Theatre in Prisons and Probation Centre knoivn as TIPP R¢fcrence and Administrative Detll ils Trustees A M Cunninghain M B Gale. (Resigiied 18 April 2023) H c fuller, (Appointed 9 April 2024) A Jerrers. (Cliair) S J Osinond, (Re5isiied 27 Noveiiiber 2023) N Ponsillo, (Appointed 4 July 2023) F M Spence. (Appointed 4 JLily 2023) M A Siruiliers M Web51er, (Resigned 27 Noveinbei. 2023) S Riiding PhD FRSA S¢cr¢tiiry Priiicipal slnff S Riiding PhD FRSA ClIAI'iiy Regislriilion Niimbcr 1052295 Coin pniiy Rcgislralion Nuinber 3140988 Tlie cliarity is incorporated li) Enbiland aiid Wale5. Tl)e Manin Harris Centr Universiiy of Mancliesier Oxford Road Mancliesl¢r M139PL RcgSstorcd Office aiid Principal PIMc¢ of iIu5incss Iiidopeiident Examiiier Beever aiid Siruiliers Cl)arler¢d A¢counianis One Express l George L¢i&ili Slitel Mancl)esi¢i' M4 5DL Page I
The Theatre in Prisons And Probation Centre knoivn as TIPP Chair5 Report We look b<1ck on anoihei. siiccessful year ai TIPP. Witli several SLic¢essfiil bids n¢ariiig Ihe finishing liiie we ILiok foriviL rd 10 expaiidii)g the team. Wilh Ilie coniinued expaiision of o(Ir pi'ison ciiid prob1( tioii ivork TIPP is close 10 reiui'nii)g lo the levels of woi'k that we haven't seen in Inore Ilian a dec1( de. c11Id these new siaff Inembei's Ivil I focus ori specific projects lakiiig some of the burden off Simon RLidii)g wlio coniiiiLies his siei'lii)o work for Ilie orgirfiiiisalioii. Racliel Graliani has been joined by Benji Marriiigioii-Reeve S oiii. projecis go fi'oin Slreiib7ih lo sli'eiigt17 on Ilie Inusic side of Iliings. JLilia Cliild coniinues 10 supporl SOI))e of Ilie adiiiiiiisiraiive ai)d payroll task5. Tlie y¢ar l)ad iiiai)y higl)lighis, and I caniiol overstate Iloiv M'oinnd¢rful il has beeli lo see TIPP I'eliii'ii lo 5Lich liigli levels of aciivily. il n1¢1¥ 115 Ilial we are touchiiig the lives of so iiiany mor¢ people in Ilie jLISli¢e Syslein al a liiiie wh¢n il is sorely iieeded. Despiie iliis, on a persoiial level Iny liigliligilil ivas all¢ndiii&i Ihe Gi'e1rftei' Maiichesier Ciiliural Awai'ds becic Iise we ivei'e nominated for Ilie Made iii Maiicliestei. Awli rd. Despite iiot wiiiiiing il was fai)lasiic to see everyoi)e enjoying tliemselves logeilier and celebialiilg the work Ilial TIPP does, aiid 10 liaviiig? Ilie work of Ilie organisaiion acknowledged by the city'5 ciiltiirl sector. As I slep down fi'om Ilie posiiioii of Ch<iir iii 2024 1 cali reflect on the highs and lows of TIPP wliicl) f<2ces il)e saiiie cli<111eiiges as all sinall arls organisalions in tlie UK. l ivill $14iy oil ilie Boi?rd will) I briel'10 ovei'see ilie ¢diic411ioiial work tlial TIPP does and I'm c()nfident Ihal the organizalioi) will glo fi'oni sli'eii&iili 10 Slreii&pil) over Ilie neNI yeai. iYh¢ii il. I I be soiiieoiie else's job lo reflerl on the developineiil aiid gyrowili of TIPP. 'riiaiiks YOLI lo all Iny felloiv Board Ineii)bei's wlio ¢onlinue lo siippoi1 Ilie ivoi'k ol" TIPP. I'hrfiiik YOLI lo Siinoii. Racliel Iiid JLilia and lo al I Ilie li'eelaiice ai1isis iyho work so lirfll'd for Ilie COrnP1c iiy. T114711k you lo all oui. fiiiidei's ii(l oilier siipporlci's ivlio 111I1ke Ilie ivork of TIPP possible, Dr Alison Jeffers Cli¢lir of Ilie Board of TIPP Pa8e 2
The Theatre in Prisons and Probation Centre knoivn as TIPP Trustees, Report l-he Triisiees, Ivho ar¢ dir¢¢iors for the piirposes of company law, present ihe aiiiiiial repoi1 iogeilier iviih Ilie fiiii111cial siaiemenls of the charilable coinpaiiy for Ihe year ended 31 Mar¢li 2024. Objectii'es #Jid aclivilies ObJe¢l,f uiiil ¢iliii& Tlie purposes of Ille cliarily are.. lo iise pftnicipalory arts preclices lo advaiice the educaiion of prisonei's. ex-offei)ders. viilnerable people ai risk ol. oftendiiig and Iliose working wilhiii rhe jUSii¢e sysiein. healili services, edu¢rfllioii iiiid vollininry secloi's lo proinole aiid facililaie pure and applied researcli inio the iinpacts of the arts of Ihose iviiliin ihe criiniiik)I justice sysleim (or al risk of being so) lo piiblish &iiiy iisefLII resLilis foi. tlie public benefil iviili a view lo aidiiig reliabililalioii and prevenling riinii)al aciivily. Th¢ ¢hc11'ity also has tlie geiieral aiin of developing Ihe paniripalory arts iii criniin<il jiislice secior Iliix)iigli Iraininbj arid iiivesliiienl iii new and einergii)g ¢realive ar15 pi'actilioner5 and Ihe pi'ovisioii of speciali51 COIISLiliaiicy and support sei'vices. We ale dedicated lo developing robust and ¢ffeclive ii)odels of pi'aclic¢ Ilial plli y n sibpiiificc1111 and deinonsli'atklble role in reducing (re) 0endIng and rel)Iibiliiaiiiig people wlio have offeiided. Piihlic liciiieJ71 rhe Triisiees ¢oiifirir tliai they have coiiiplied willi the requiremenis of seciioii 17 of Ilie Cliiirilies Aci 201110 li¢iV¢ diie rebJar<l 10 Ilie piiblic benefii gLiidaiice PLiblisl)ed by Il)e Cliarily Coi)Iinissioii for Eiiglii lid ai)d Woles, u.ie of iiiJliiiil(IcirJ Tl)e vast Inajorily of oiir progr&11Miiie work is delivered by ¢xp¢rieii¢¢d and well qllli lified statr. How¢ver, oiir coi))iiiiliiienl 10 laleiil developiiienl ii)eaiis that we coinmil lo offering opportiinities foi. new and ei)iei'giiig arlisis 10 voliiiiie¢r on soin¢ of our projecls in low risk sellings. Voliinleer arls workei's ¢11.¢ CQllllllOI)ly alla¢lied lo oiir iiiore iiiieiisive, liiii¢ boiind prograinines (for exaiiipl¢, Probation Activity Flubs ). Typically, voliinleers ivill siipporl aiid sli<idoiv pi'ojecl Inaiiagers aiid I lead ar15 pfdctilioners in a hybrid woi-k plareineiil .. volLiiileei' role, Ilieir I'ole being 10 provide practical siipport in s¢5sions with b¢iiefi¢iai-i¢s and Liiidertake soine basic adiniiiislralive roles. WL. see voliinleLringi as a sleppii)g-slone inio a career in the applied arts, so iyliilsl we ivelcome Iippliciiiions H'¢ Ii'eal liave a rigoi'oiis aiid I'obLlSI iecrLI Itmeiii c1nd v¢lliiig policy, Ivl)icl) links ivilli oiii. appro¢1cI) 10 safeb?U<irdiiig. SalesJuai'dii)g coiiceriis dictaie tllal volLinieers ale noi left in sole siipervision of beiieficiary g71'OLlPS. As a P1( I'l or Iliis coiiiiiiitnienl to talenl developillenl, we offed siippoiled leariiing ¢liid Iraiiiiiiu oppoi'lliniiies lo 18 voILinleer5 iyiili plftcemei)Is on a range of or online projccls. Tlie value of Iliis traiiiinL) and siipporl caiiiiol be erf75ily calciilaled. il is both ali invesliiient iii our own fuliire, and more broadly, ii) the parlicipaiory a11s sector. P48¢ 3
The Theatre in Prisons and Probation Ccntre known as TIPP Trustees, Report Ach icv¢lli¢nts Riid perforinance Tlie 2023,,24 y¢ic I. can best be described as being a pivot year, iii Ilial il saw lis reviewing our posilion aiid uiidei'lli kin& plaiining and pi'epai'arioii ah¢l¢ d of 2024.Q5, wliicli looks lo be ycar of significaiil cli¢inge. li is a ye<11' thai begaii ii'iili a series of disappoii)ling gr?1 nl and pi-ojecl oulcoines and concluded willi Ihe awai'd of <7 111lijOI' iiew Yoiiili Miisic gi'piit, tlie reiieiY£11 aiid ¢XPc1nsion of oiir Probiition Aclivily 14iib prograiniiie aiid lh¢ aivard of <1 significant ti'aiiclie of tiinding for Iwo yeai. prograinme of pi'isoii bAsed activily with Ineii l< lid IvoIMeii iii recovery. And Ilie kldoprion of a rnilway siaiion........ Tliis fociis on plaiining and regrolipiiig didn'i come at the expense of oiir exisliiig pi'o&yraiiii)ies of aciiviiy, ai)d as can l)e seeii by the alleiidance figiires, our sessional coniacl ivilh adu115 iii probalioii aciiviiy l)Iibs l)as niore Ili<ili dvLibl¢d iii 117e Spii ce of ye<lr. Tesliinony 10 both Olir preseiice oli Ilie siles. ai)d Ilie iinp16 ci of Olir ai'lisis. ai'lisls %Yilh real and laii&Tible skills iii engagii)g people and Inaii)laining Ilieir iiilei'esi over iiine. Despiie 11 dowiibeal slarl 10 Ilie yeai. willi Ilie rejeclioii of our Yoiiih Music gi'ant bid, the I'esilieiiee of Ilie organisaiion's staff saiv lis Ilii'ougyli ive Inaiiitained Olir levels of coniaci with young people iii tl)e jilslice sysiein in Greaiei. Maiicl)eslei'. Ultinialely, Ilie di5appoinlineiil of Ilie grant ouicoine acied as tl)e bedrock for <1 n)rfijor posilive ouicoiiie later iii Ilie year ivliicli has 5ecLired our commiinily based yOLlth jusiice work foi. Iliiee yeoi's. Tlie figiires arid Ilendii lices speak lo oiii. iinpacl on Il)e ground, bul we cannot ¢oii¢liide Ill is se¢lion by fl1 iliii&J 10 11)Clllion Ilie recogi)ilion Iliat oiir woi'k wilh Ilie yoLin8 people of Maiiclicslci- rcceived by Ilie ¢Lilliir¢il sL'clvi' iii 2023. Afier over a qiiarler of a ceniiiry of quiel pei'severance and liai'd work oiil of Ilie liin¢libihi w¢ wei'e sliortlisied fiiialisis iii the pi'esligioiis Mancliesier Cultural Aii'ards iii Ilie Inosl inipoi-ianl caiebiory - Made iii Maii¢liesier. Wl)ile we iiiay not have won, li was wonderful to be recogiiised as a ciillLiral assei 10 oiir Iioinc Mmjoi. GrRnts M4rch 20?3 saiv the conclusioii of oiir Yoiiih Music fuiided Rock Up project, iyliich lia5 ¢ll<ibled 115 lo develop an ever-closei. iyoi'king Piirlnership ii'iili Manchester Youih Jusiice Service. 11 Iviis allticipaled Ilial ive woiild be able lo allraci Yoiiil) MLISIC fLiiidii)g for a coi)tll)Llil1ion of Ilial projecl, biit sadly our iliilial applicaiion wus rejected. Tlie feedback fi'oin Yoiiih Music Wiis invaliiabl¢ and subseqiieiiily ive resiibimilled an am¢nded applic¢l1ioii later in 2023, wliich Wii s succesgful. The Rhyilini 1( nd Renewal projecl slai'led in Marcli 2023 and vill I'uii Ilirougli lo Ihe eiid of 2025 and will see us taking Ihe projeci 10 other youili jiislic¢ 5ei'vices across Ilie Grcalei. Man¢h¢slei' and Merseyside r¢gions. Coiilmcls & Altendftnces 2023124 2022123 Cliildren and yoiii)g people Adults 644 724 2,504 655 1,025 525 I'r•iiiing,'Coi)siiltancylSLlPPOrt Eveiils,'Preseniiilioiis (Esiiinrf11e) 125 125 Page 4
The Theatre in Prisons and Probation Centre knoivn as TIPP Trustees, Report This ivork ivas delivered by tlie core ieain. suppoiied by a teain of 38 freelaiice ci'eaiives and pi'ojeci managers, supported by 21 voliii)ieerg. The alleiidances offer ai) insight into how our pvaciices have shifted and adapted over Ihe tiyo yeai's. Tlie sigiiiificllni sliifl woril)y of iioie is ihe inei'eRse in adult conillcls, which l)ad been rediiced 10 zero Ihroubih Il)e paiidemic years aiid liave i)ow more Ihan recovered lo a level thai lias exceeded expeclalioiis. Largely tliis has been down to Ilie iiici'edible popiilariiy of oiir woi'k in the probation aclivit), IILibs, bill H'e sliould also ckiioi%,led&Je Ilial wiiliin Iliese fi&Jiii'es is evidence of l)ow our prison aclivity has sleadily gi'own. Wliile il is yel lo I'eiiirii lo ils pre-paiideiiiic level, bul we aiilicipale Ihal the iiew initiatives slnrtiiig in 2024 will s¢¢ 11 fui1her 5i&piiifi¢ant rise. Web M¢tric$ Siii¢¢ e<11'1y 2018 ive have been Liiid¢riaking ali analysis of our reach. providing u5 willi &l Picliii'e of the aiidiei)ce I'eci¢h of OLlI- di¢iilcil Inedi1c . Oiir 51te is desigii¢d lo provide researchers, sluden15 and other ini¢resi¢d Pil rties boil) Iviili 41n iiisighi into oui. clirrenl work, and an uiiderslanding of our hislory aiid approc1clI. Olir Ineirics indicaie Iliii I Ihe mc1jOI'ily of our visilOI'S coine from tlie United Kingdoiii bul Ilie sile1irf75 conliiiiied 10 I'eceived hiis froin H'orldwide audience. Wcbsile M¢lrics 20231242022n3 Ui)iqiie VisilOI'S Visiis 5,400 3,400 6,100 4,100 8,600 8,600 Pabievieiys Pai'licii)fitory Artists Skills Developinent Ski Ils developiiieiii siis ai Ilie core of oiir practice and we reii)ain firmly coinniilled 10 developiiig Ihe skills aiid ¢apa¢ilies of Clirrenl, new Aiid eimei'giing ailisls. We offer Iraiiiing 10 all of oiii. arlisls aiid our expei'lise is very iiiiicli iii deiiiaiid fi'oin oiliei. arls organisalions in the region. Ti¢ leiii developnieiil is ceiili'al to all our fiiiided pi'ob?rainiiies, Jiid is a key feature of olir Youth Music prograinmes of aclivily. The vasl ii)ojorily of Ihe allLndaiices on oiir Ii'aining and support pro&irninines are new and einergiing urli51s, or artis15 aiid creatives SLekiiig 10 expand Ili¢ir iiiidei'staiiding and knowledge of oui. special i5ed work. Prison BAsed Activities Tl)e yeai. be&>{111 wilh Ille coi)clusioii of oui. l.IMP Pre51on pilot piDject, woi'king iviih Inen in I'ecovery froin Slibsiaiice iiiisuse. This pilot paved Ihe way foi. a significaiil bid to NHS Cii&>land, whicli was approved iii Ille aiiiiiinii of 2023. The fiill project, wlii¢h is bui It upoii 11)e HM P Prestoii model, Lises principles aiid llppi'oaches lo praclice developed iii oiir 2019 Clianging Stories project and olTer5 parlicipanls Ihe oppoi1uiiily lo 1<lke Pilrl in PI'OL•I'aiiime of creative arts aciiviiy. Tlie funding was seciired in Ihe dying days of the fiiianeial year and Cl)¢iiigiiig Stories will ruli froin siimiiier 2024. li will see TIPP back regiilai'ly workin&1 ji) Illl fifteen of Il)e N W rvgioii's prisons and is funded up lo 2026. Later in 2023, oliv cycalive residency progirainiiie saw LIS I'etiii'n 10 five pi-isoiis iiJ the rebJioii, woi'kiiig willi Ilie 5UPPOrt of prisoi) cdiicalion conlracloi. Noviis lo deliver sliort, iiilcnsive PiQl'licip¢11ory Ilieiilre proginimiiies. Pa8e S
The Theatre in Prison5 and Problltion Centre knoivn as TIPP Trustecs, Report Conimiiniiy Biiscd Aclivilies M(InLhcJier Yoiiih Jii&iice Seivices Despite Ilie rejection of oiir Youili Miisic fiinding bid our work wilh (he service coiilinued lo &Jrow (ind Il)roiigili Ihe ye¢1r ive establislied projec15 iii Ihree of Ilie service's oifices, wliere we offer ongoin&J Inusic luilion aiid iigiag¥ein¢nt proL?I'ainines de5igiied lo develop ski115 aiid intei'est in n)usic prodiiclioii. The rejeclion of Olir inili<21 bid spui'red us on lo develop Ilie prograiiii)ie furiher, aild Youili Music accepted oiir revis¢d prop05al iii Ilie aLIILiinii, Tlie iiew projecl, wliicli gyoes by Ilie iiame of Rliytlim & Renewal, will riiii for Ilii'ee yeiirs froill 2023 10 20?6 aiid will see ali expansioii of the prog)r<iinme iiiio neighbouring boroLiglis of Greaier Maiicl)eslei' as lyell as ii'ork iii Secui'e Cliildreii's 14oiiies in Ilie NW region. The funding wil I see an cxpaiisioii of oiir col'e staff elaii), 115 iii eis rly 2023 we 5tai.led Ilie process of I'ecruiliiig a workei. dedicated 10 Ilie ITiai)ageineiil of liis iiew excilii)b progi'aiiiine. OLII. wol'k willi Il?e Youili Jusiic¢ Service was recognised by tlie CLiltiii'al sector in 2023 ivli¢n "fiPP Ivas sl)orilisied foi. Ilie Made ii) Mancliesier Awai'd in (lie Manchester Cultural Awai'ds, Pi'ub(Ilion Acliijiiy Hiibs 'rhe Probl& tion Aciiviiy Hubs it) Yoi'ksl)ire are ii)aiiaged by Tlie Growil) Coii)pniiy, willi fiindiiig froi)) Ihe cro office of FIM PI)S aiid Il)e Liii'ope1rf n Soci¢l1 Fund. Siiice aiiluinii 2021 lye Iiov¢ been deliverin&y a rango of ci'eilliv¢ 411'1S sessions ai Ilie Pi'obaiion Acliviiy Hiibs in Slieffield aiid Leeds. In 2023124 oiir I'ench ¢xieiided Io S<iiel liie l)Iibs in Briidfoi'd, Wakefield, Yol'k ¢1nd Scli rborougli. 'rhe Hiibs are a Sale aiid siipporrive space for people on probation in Yorksliiie, and Il)ey aiim lo siipporl r¢lic1bilil£l1ioii and reseiileiiieiil. Tlie Hubs offer & rnnge of tailoi'ed siipporl, incliiding oiie to oli¢ advice, uidan¢¢ and gi'oup ivork, eiiabling individLials lo Inove closer lo the laboLir market, eiiiployinenl Irlliiiing and edii¢alioii. The service aiins to CqLliP people witli Ihe iiecessary ski I Is iieeded to lielp Ilieni desisi froin offendin lid coiili'ibule to Ilieir local coimmuiiilies. Til)P delivei, iyeekly sessioiis in a raiige ol. ai'l fornis, iiicliidingi di'aina, iiiusic. visual ail, and iiiedia. Worksl)op ses5ioiis develop ¢reaiive arts skills. and are Ihe plan is lo Interate arl fonn approaches 10 create conibiiied al'i oui¢oiiies. 111 2023 five pieces ot. iyoi'k Created by parlicipaiils iii Hiib projects were iii I'eceipi ot Koesiler Awai'ds. Tlie Koosiler Aivai'd5 al'e 11 li anniial arts roinpetilion ihal recognises creative work by people it) Ihe criininal juslice sysleiii and in Ilic ¢oiiiiiiLiiiily. 'riie ciiri'eiil CFO fiind iiigp roiiiid di'1( IV5 lo a close in 2024 bill the Growih Comprf1lly'5 ¢onti'acl licls bLei) renewed ror further Iliree y¢ars and in even betlei. n¢iv5, TIPP ivill be workiiig willi Car¢¢r Coniieci and Groivil) Coiiipaii), 10 provide creative rls s¢rvir¢s 10 the neiv Hiib5 openiiig iii tlie NW r¢biion. Page 6
The Theatrc in Prisons and Probation Centre known as TIPP Trustecs, Report ToAeliii)g a lid Trainiiig "I'l)is year 5¢1W Ils I'eliirniiig conipleiely 10 Ihe pi'e-pai)demi¢ routine. wilh OLir Uii iversily of Mancl)esier prison Tlieaire pi'oLDrainiiie ruiinii)g Ihi'ough the autuinn. The expansion of oui. traiiiiiibi woi'k il'ith ii)usic stiideiils also saw the slai'l of a new MA le1<cliii)g pi'ograinme complemenliiig our underL7radi)ate coiii'se. We have also esiabliJied a sirong leain of praclilioners deliverin8 role play siinulalion based ti'aiiiing for boili the Univer51ty of Matbchesier 1¢ nd Mancheslei. Melropolitaii Univ¢rsily. Yoiiili Miisic have oiiliiie luiich lime dis¢Lissioii and Ii'aining progirani wliere TIPP delivered a coiiple of Ilegjiiai'ding pi-eseni&iiions . Youth ML15i¢ foiind Ihal Ihey al'e fiindiiig more Sliicillei- and iiewei. orgaiiisali011s ¢liid iiidependei)i ariisls ai)d 11)ey are seeing a trend of a lack of kiiowledge and experience li) S<ifegpLlc1rdiiig policies id pr1< clices. Coiiseqii¢nily Iliey111& ve appi'oaclied us 10 provide soiii¢ Iiainiiig rfliid coiisiiliancy for organisii lioiis thIl1 Ih¢y al'e fuiidiiig. Tliey al'e di'awii)g up Ilie ieiidei. docuinenl foi. u5 to piit lrf pi'ice lo witl) a view 10 Ille work Slill'lill¥ in Sei)leinber. Iiternftlioiii)l Ovei'dose Aivllreiiess Day Book Over Ilie suinii)ei' we collaboraied wilh sn)all perfomiance advenliire5 and on Il)e productioii of ft book celebraling Ilie five yeai's of pi'oject payiiibi respect lo Iliose who liave losi tlieir lives 10 ovei'dose. Boowoll Clianipions Projeet I'liroiigjlioul Ilie >'er TIPP ivorked will) CLifioLlS Minds siipportin¥ the delivei'y of Ilie BeeW¢ll Chni)11)ions Pi'ojecl, a scliools bcised pi'oject focused on youiig ople'S Inental healih <?i)d ii'LII-being. -fhis exiensive prograi)Iiiie 54iv TIPP working lo develop a saf¢giiaTding framework for Ilie pi'ojecl. Ilien developiiib 41 dclivei'.Iii&p a Srfifegiiai'ding pi'o&ii'¢liiiine foi. year nine schoolcliildren workin&? on Ilie i)I'oj¢cl. SSC Hou5iiig TIIIS iV<lS disci'ele bill ii)ieresiing project Ilial has seen us developiiig a series of sl)oit pei'foi'inaiices thai liighligihi Ilie clialleiiges of working in a hostel environnienl. The pieces forined a P%ii1 of a bi'o4idei' $11& fl- Irilllllll iiiodiile delivered by SSG m<111agemenl. Sainarllaiis Ti'm Inlng 'I'lii'oiigh ilie year lye iindei'look several sii)aller Iraiiiing and suppoil pi'ojecls, bill Ihe one 111<11 ple<lsed us Ihe Inosl was fiirtl)er work ivilli Cork al th¢ all-lreland Samai'ilans Conference. This has foriiied Ilie basis of ali oiigoing rellrf tions1)ip aiid we will be retuiming lo Coi'k in Ihe fuliire lo help wilh local aiid regiional Iraiiiiiib. A(linlnlslriitlv¢ Actlvilles GoiJei'niiiTce ReviLIi' Oiir approach lo creative aris practi¢¢ Is iinderpiiii)ed by Ilie ofteii-repeaied Imaiiii'a Iliai liinilalion is siii)iiilii lioli, an(1 Iliis pl)ilosophy r1117s Iliroiigih all of our operations. 11 describes oui. conipany ciiliiire nnd eiicllps11111 les hoi we I'espoiid 10 cli£illenb)es willi a delerniiiialion lo find soliition5, whalev¢i' tlie circiiiiislances. A res11ieiil bLisiiiess lias 10 be uiideipiiined by a I'esilient cullure alld we have ivorked liard lo gyeiierale ¢1 ciiliure Il)471 eiiipoivei's evei'yoiie ive eniploy lo take decisioiis, develop ideas aiid Silp¢s1 nem, diiTclioDs Tlii5 fiiiaiicial yei( r lesied oiir coiiiii)iiine17t 10 Ihis resolve, and ive believe we responded well, ¢ontiiiiiiii&p lo offer serviccs: adapiinb lid ch¢2iigiiig7 oiir cipproacli ii) respoiise 10 tl)e lirnes. I f anyiliinbl, we have emei'gJed le11 ner 4iiid fiiiei-. Oiir Boi?rd of Trlislees played an iinp011ant role in OLir survival, offering support, gLiidaiice <ind 1< siabili%inL iiitlu¢iice wliilsl eiicoiiragiiig experiiMei)Iillion and a degree of risk raking. Tl)e iyoi'ds of a loiin¢r Senioi. Mi( 11¢lgei' al ACE ivlio was lasked will) a review of our goveriiaiice and busiiiess iiiodel i-¢mc1ins tflie iod<ly'. Page 7
The Theatre in Prisons and Probation Centre
knoivn As TIPP
Trustces, Report
"TIPP is an orgaiiisalion iiihich is Jleei offooi. and hos pi'oven io be odopiivcl Iind]Ic.iiblLp ji? rejpoiiéliiig lo
ii¢iii ivoi'k uppol'liiiiili anél conlii?iieA io bLJ A'o. This is rLJJleciLd in ihe Jli'ong 17111pibei' pi'ujeLI.¥ beiiis.
d¢liiiL>i'e<l. e.ycLJlleiJl i'¥lalioii&'hii?J and i'epiliaiion wilh PGr117e13 ajid rhe i'L¥luliiiLJly heiilihy Jin(117Lial i)o.iilioii
li j& ¢)spc?¢ially
The Theatre in Prisons #nd Probation Ccntre knoivn as TIPP Trustees, Report Yliins for fiilure periods Prisoii Ilased A¢tivi¢ics ThroLigli Ilie early iiionih5 of 2024 we iiiidei%ook a pilot project iii HMP Presioii. workiiigy witli nien In recoveiy fi'oin dri1¥ aiidlor alcohol ftbiise. Wl)ilsl Iliis project W1{ s ciiriai led due 10 fiii)dii)g¥ chl< ng¥es, il paved Il)e way for a niore loiig-terin I'¢lalionsliip will) ilie di'iig and alcohol service pi'ovidei's Il)ai woi'k ii) the NW'S fifteeii prisoi)s. Tl)is resiilied in Ili¢se organisalioii's making a business case lo NHS Engylaiid comiiii5sionei.s for fLinding lo SIIPPOl'l (1 large-scale delivery pi'ogiamme. Tliis fLinding was approved in early 2024 aiid ha5 secured TIPP'S pi'esence iii all Il)e pi'isons Ilirough 10 2026. Tlie projeci is buili on oiir Ch1¢ ngiiig Siori¢5 iiiodel of intensive l'eek long, conibii)ed ai'ls resid¢n¢ies, Each prison unil will hav¢ foul. of th¢se resideiicy w¢¢ks a year, seeing TIPP delivei'iilg 60 weeks of activily in each of11)e funded years. Undeipinned by a robiist ¢V¢11Ll¢)lion, Chrfiiigiii Siories will be our core Inodel for tlie medium lerii) and we al'e workii)g wilh boih NHS England cominissioiiers and our prisoi) l)ealil) parti)ers 10 develop the business case for coniiniicllion fiindiiig beyond 2026. The size and i iiibition of this projecl will s¢¢ an necessiiaie ali expansioii of OLir existing core teain aiid we M'ill be recrLiiIII)b iii (he siiiniiier of 2024. Iii Yorksl)ire ai)d Huinberside, oiir pri5oi)-based work fonns a parl of 1< iiew prog•ramii)e of aclivily fiinded by Ihe HMPPS Crealiiig FLIILir¢ Opporlunilies Fiind (iyhich also funds mucli of oui. ¢oininiii)ily probalioii ivork - see beloiv). Tliis pro&ii'aInine will begin in late 2024 and will se us working will) ni¢ii close 10 Ilie end of Ilieir seiiience wlio, il is hoped, will byo oli ihe allend Probation Activity Hubs posi I'elease. Tliis conii'acl runs IhroLibJh 10 Inid 2027. Coiiiiniin ity Biised Aclivlties Rli)'Ilim & Rencival Rliyil?iii & R¢i)¢wal is Ilie lalesl ileralion of oiir Youll) Music funded prograiniiie ¥i'iili yoiiili juslice services aci'oss Ilie Iioi'iliivesl, oflering liigl) qiialily and creaiive Inusic and arl Inakii)g acliviiies. 11 is (I I'esi)oiisive aiid fleiible pi'ograinine I17al iiieels the needs and iiiteresls of Ilie young people. suppoi'liiig Iliein ii) Il)eir owii pcisonal jOLlI'neys aiid iiispires Iliein lo arcess main5treain and ci'ealive provisioii opporlLlI)ilies. Tlie proje¢1 is a Sel of weekly sessioiis iyiih InLisiciai)5 aiid artisls in residence al differeiit Yoiiih Jiisiice, ISS and TLiriiaroiind liiibs aroiind Maiicliesier, as well as week-loiig resideiicies for Yoiitli Jiislic¢ and 1¢1 5erur¢ cliildreii's lioii)es across Ilie Nortliwesl. These sessions have a I'enewed focus oli expandiiig Ilie genre's, le¢hiioloBies and pi'a¢iices of ihe yoiing people's InLISiC 1118king lo beiier reflect Iheir interests. Tlie combinalion of Youlh MLISIC funding aiid suppoii froih Manchesiei. Yoiith Jusiice Services meiilis Iliai this pi'ojecl lias secure fundiiig Lintil late 2026. As with Changing Slories. we will be lookiiigl lo recr(lil projeci cooi'dinalor in Ihe spriiigy of 2024, Pnge 9
The Theatre in Prisons and Probation Centre
knoivn as TIPP
Trustees, Report
ProbAtion Aelivity Hubs
TIPP al'e tlie priinary provider of ci'eaiive arts Iriiining and leachiiig in the Manchesiei. Growil) l.-OLindl< lioii's
Prob411ioii Aciiviiy Hubs in Sl)effield and Leeds. These Hubs al'e Inanag¢d by the Growili Coiiipclny. ai)d fiiiided
by 11)e 14 MPPS Creating FLltiire Opporilinities Fund. In 2024 the Growili Complliiy's ivork in Yorkshire secLired
CFO fuiiding foi. a fllrtlier thi'ee years; in addition, Gr0h Company worked will) C1( l'eer Coiineci 10 iyii) Il)e
CFO coiiiraci for Ilie N W region. This will see TIPP delivei'ingi creative &rlS &clivily iii six i)eiv HLibs <icross Ille
N w froin the $11Ininer of 2024. Boll) of these new conlracls will riin 10 mid 2027, ensiii'iii&p oiii. sessioiial deliveiy
vill) adLilis 01) i)robation for ai least anotl)ei' three years.
TAleiil Develoi)nieiit, Teaclliiig aii(J Training
T1¢ lenl dcvclopniciii iyill rcinain a priiiie foriis for Ilie 01-gpiiisnlioii arid we will b¢ coiiliniiing lo offer oiir
specialist IraiiiiiibF and suppoi'l services to arts ai)d ¢Lillural organisation5. The eiiliaiiced prograii)iiie of aclivilies
111<11 ive will be deliveriiig forin suinmer 2024 onwards is iindei-piiiiied by a prof¢5sional developnieiil pathmy,
%,liicli will enable new aiid einerging artists a(td facililalors lo d¢liv¢r in a rage of cominiiiiily and seciii'e
sellii)gs.
Uiiiversity Teaching aiid Training
111 1991 Ilie Univei'sily of Mancliesler's depai'linenl of draina begjaii leacliiiig a coiii'se in prisoii iliealre practice
Ilini lias beeii delivered nI]lla11Y 10 Ilie preseiil d¢?y. TliroLighoiil all ot- the liii)e, Ilie COLirs¢ Ilas been delivei'ed by
l jl)l) l-lie ¢oiii's¢ lias nlw
Thc Thcéqtre in Prisons and Probation Ccntre
knoivn as TIPP
Tru5tees' Rcport
IL•iiihers of ilie L'uiiiiJtiiiJ'
The Directors liave Ilie powcr lo adinii any pe0 or orgai)isation to m¢iiibersliip and also have Ihc poiver 10
pei'niil iiiembers lo relire, providing Ihere are never less than two mei)Ibers. Tliei'e lire ciii'i'eiiily 6 iiieiiibers of
Ilie coiiipany, eacli of whoiii agi'ees lo conti'ibule a SLIM nol exceeding £ l in Il)e ev¢iil ofilie chclrily being woiiiid
lip.
Ii)pi)liiiiiieiii of DlreLI()r.¥ éiiicl Triisiees
I"lie Directors, wl)o al'e Il)e Ti'Lislees, are i1ppoinled by th¢ Ineinber5 in g¢i)eral Ineeling. Al e
The Theatre in Prisons and Probation Centre
knoivn AS TIPP
Trustees, Report
Ilel,Ilioiisliip5 ivitli relalcd pnrties
Tlie Univ¢r5it}' of Miinelie5ter
The Univei'siiy of Miiii¢hesl¢r conliiiues lo support TIPP by providing valuiible otfice Splice
CIIITenily one
I'ooiii plus a stoi'erooiii, healing aiid ligliling fi'e¢ of ali), charges. Soine services
ielephone I'enial,
plioiocopyin8, I'ooni hii'e - reinain open lo TIPP aiilioLi8h Iliey al'e charged ai a Inai'kei r1i ie.
Jlliij(Ir ri,%k.5 uiiil iii(iiia&peiiieiil of¢iio,Ic rlsk
TIPP coiiiinLies 10 reqliire fiii7ding froni rhe &yrani.Inaking sector 10 ensui'e oiir on-&Join&J siirvival aiid
developiiiei)i. In the Pil sl few yeai's we 1i<2ve beei) siiccessfiil ai allraciing 11)ese fuiids. bill conliiilied. on-&yoin
woi'k is iiecessfiry io In<llllli2in Ihis position. The eiigag¥eiMenl of specialist siippofl and advice, coupled wilh 1¢ 11
¢ffeciiv¢ biisiiiess strategy shoLild, we hope, provide lis with tl)e I'esources lo achieve Ihis.
I"liere ai'¢ soiiie iiidicalors Ilial Ihe cycle of ciils and slru¢lural cl)anges Ilial liave iiiipacled oli OLir slaiuior).
¢ Lleiicy partners are coii)iiig lo an end. ilie Ministry of Juslice is begini)ing lo reinvest iii the pri50n service aiid
pi'isoii cdiicaiion pi'ovision aiid Ilie aclivilics rcgiiTlC (in whicl) we ofteii play a parl) are oli th¢ CLISP of I'iid iCcl1
cl717)eS ns a i-¢suli of Ili¢ lockdown. We rei))47111 an approved pi'ovider oli the Pi'i50n S¢i'vices D}*i)aiiiic
Pui'cliasiiig Sysieni, perii)illiiig lis lo bid for small conlracis of creal ive ivok in prison selliii¥¥s. H isioriciilly ive
liave li¢ld soine Inodesl siicc¢sse5 wilh Ihis schenie aiid anlicipale thal opporliiiiilies wil l ¥i'oiv.
l-lie chai)ges occusioiied by lh¢ reorganisalion of the probation service were reversed and in ?021 Ilie service
Ipas effeclively re-naiioiialised (although willi maiiy aspeeis of ils prnciice delivered by conlraclois). Whilst
Ilicrc retliaiiis eoiisidei'able uneertainly, Ihere are also POlL'nlial opporliiniiies for ¢oinii)issioned ii'ork aiid we are
coiili'acled arts provideig to Ilie Mancliesier Growih Coiiipai)y, wlio I'ui) Ilie i)eiv Pi'obolion Activily Hiibs iii
Yoi'ksliire. As siicl) we linve 10 reiaii) flexibility iii oiir approacl) Ihii will rf2llow us 10 iidapi - oiir Irack record is
Slroii¥ and we liave b¢¢i) adept ¢11 sliifting oiir progii11nme5 10 Suit ¢liangJing polilical and social ag¢nd11 s ovei, lh¢
<isI Iweiily y¢ai-s.
Ali oiigjoiiib? risk that we coi)sian¢ly face is Inanagii)g slciff luiiiover and, ¢75 I'eported Ic1sI y¢cl1', in 2020 ive lost
one of oiii. longest sei'viiigi Ineinbers, Racliel Scoii. W¢ look the decision to iiol iininediaiel) replace lier, <lS
li¢i' ii'ork ivas 111 rg¢ly prison based delivery aiid in 11 widei. coniexl wl)ere prisoii-based ai'ls Ilclivily is iioi beiiily
pi'ioi'ilised. ill)d Ili¢ fiiliire of prison Itgiines reiiialned uiicerlain, il ivould hi6 ve presented as a coiisiderable
riniiliClI11 risk; lis has proven 10 be a jurisprudeni Inove, as oiir prison-based 'ork h
Tlie Theatre in Prisons nnd Probation Centre known as TIPP Trustees, Report Snillll companies provision stlltemofftl Tliis repori lias beei) prepai'ed in accordance with Ihe small coinpanies regime linder the Coinpanies Acl 2006. Tl)e aiiiiiial repoi1 was approved by the Triistees of the charity o Id sigiied on its b¢h1c If by.. A Jeffers Triisite Page 13
The Theatrc in Prisons and Probation Centre knoivn as TIPP Statement of Trustees, Rcsponsibilitics Tlie TrLislees (wlio al'e also Ihe direciors of Tl)e Theatre in Prisons aiid Probaiioii Cenii'e for the PLiiyoses or coiiipaiiy11< w) <ire responsible for pi'epariiig rhe Ti'uslees. I'eport and Ilie fiiiancial slaleiiieiils iii accord¢iiice H'iih ¢ pplicable law and Uniled Kingdoin Accounting Standards (United Kingdoin General ly Accepted Accoiiiiliiib Praciice), iiicluding FRS 102 'Tli¢ fi1i4n¢ial Rcporling Standard applicable iii Ihe UK and Repiibl ic of Ireland. Tlie I'eporl aiid accoiiiits liave been prepared iii accordance willi Ihe provisioiis in Ihe Coiiipanies Acl 2006 rcl¢11ing 10 sinall coiiipaiiies. C'oii)paiTry l(IW I'eqliires Ilie Trustees lo pi'epare f1111< ncial slaien)ei)Is for eic cl) finaiici1< l year. Under coinpany law Ihe "friislees Iniisl not appi'ove tl)e financial slaleiMei)Is iii)less Iliey 1¢ re satisfied thai they. biive a Ii'iie and filil. view of Ilie siaie of aff¢lll'S of Ilie chai'ilable coinpany <1nd of the incoiniiiL> I'esources ai)d applicalion or resoiir¢es, inclliding 115 iiicoiii¢ arid expeiidilure, of Ilie cli¢1riiable compaiiy for Ili¢l1 period. In prep1¢ rii)g 11)ese fii)ai)cial stateiiienis, the Ti-lislees are requii'ed io.. seleci SLiil¢ible accoiinting policies and apply thein consisiei)Ily; observe Il)e nietliods ai)d pi'inciples in ilie Charilies SORP., niake jud&)einenis and eslimale$ Ihal al'e I'easonable aiid priide?)t; siale whell)ei' applicable accoLlI)iii)g siaiidards, Coinprisiiig FRS 102 have beeii follo,¢d, subj¢¢i 10 aiiy iiiaiei'ii¢ I departiires disclosed and expl¢liiied in Ili¢ financial slalemeiits., and prepare Ilie financial siaieinei115 on Il)e going concern basis unles5 il is iiiappropriale lo presiiine ihal Ilie cliarilable COliiP¢iny Ivill coniiiilie ii) busiiiess. -lie Ti'iisiees are I'espoiisible for keepiiib, pi'opci. ac¢oui)lin&y I'ecords Ihal can disclose iviih I'easonable 1¢ cciil'acy 11 <llly liiii¢ Ilie linancial pos11ion of Ille cliarilable coinpaii), and ¢nble Ilieiii lo ensiir¢ Iliiil Ilie fiiiiiiicial siaieiiiciiis coii)ply Iviili Ili¢ Coinpaiiies Acl 2006 Tl)ey ar¢ also respoiisible for 5af¢giiard iiib Ili¢ assels of Ilie cl)cl1'iiable coiiipaiiy aiid li¢iic¢ for taking reasonable sl¢ps for Ihe pr¢venlion and delerlioii or rraiid and oiliL'I' Tlie Ti'iisiees <1r¢ I'esponsible for tlie Inainlenance and inlegrily of Ihe corporate aiid fiii¢illClrfil infoniialioii ii)cliided oli Ilie cliariliible coinpany's web5iie. Legislation governing Ili¢ pr¢p%iralion rfind disseiiiin<ilion of IAnilllCI(I1 sinieinei)Is iiiay difler fi'oiii legisliltion in oilier jLiYisdiclions. Approved by the Triisiees of Ihe cliai'ily 011 nd sigiied on ils behalf by.. A JelTe Ti'Lisl¢e Page 14
The Theatre in Prisons Probation Centre knoivn as TIPP Indepen(lent Ei X4imiDer's Report to the trustces of The Theatrc in Prisons and Problltion Ccntre ('the Company,) I report lo lh¢ rliarily Ti'iislees on ITJY exaiiiiiiation of ilie accoiinls of Ilie Coinpaiiy for Ilie year elided 31 Mai'cli 2024. Ilespojisibilities Rnd basis of report As Ilie cliarity's Trust¢¢s of Ilie Coinpaiiy (aiid also its directors for Ili¢ pui'poses of COlilP¢111y 114 Iv) yoii ¢ll'e respoiisible for Ilie pi'ep1c faiioii of ihe a¢coLinls in accordance willi the requireiM¢n15 01. the Coi)IP¢inies Aci 2006 <'ilie 2006 Aci,). Flavin&i S<l1isfied Inyself thai the atcounls of Ihe Coinpany are not reqiiired lo be aiidiied uiidei. Pari 16 of Ihe ?006 Aci and are elib¥ible for ii)depeiideiii exaininalion, I reporl in respect of niy exaii)ii11i1ion of youi. c111¢ I'lly's aCCOLinis as carried oui under seciion 145 of the Chai'iiies Aci 2011 ('tl)e 2011 Acl,). In carryiiigi oul i)iy exi1mii)allon I l)avc followed Ilie Dii'ections given by Ilie Cl)ariiy Coniii)issioi) Iindei. seciioii 145(5){b) of Ihe 2011 Aci. I Iiil¢peiidenl eiiiniincr's 5tateiiicnt Sii)ce Il)e Coinpany's gross iiicoine exceeded £250,000 your examiner must be Il iiieinber of a body lisied in seeiion 145 of Il)e 201 l A¢1. I coiifii'in tli41 l ain qiialified lo uiiderlake Ilie exaiiiinillioii becaiise l aiii a Ineiilber of ICAEW, Ivliich is one of Ilie listed bodies. I have ¢oinpleled iiiy exiiiniiiation, I confii'ni 11141 no Inaiiers li¥lve coine 10 Iny aiientioii ii) connection w'ill) Ilie eiiiiiiinaiioii giviiig me caiise to b¢1 ieve: l a¢counlin¥ I'ecords w¢re i)01 kept in respeci of Tl)e Tl)eaire in Prisoi)s aiid Probalion Cenli'e c1S required by seclioi) 386 of lh¢ 2006 Act., or ? Ilie accouiils do noi accord iyi117 those records; or 3. the accouiils do not coimply willi Ilie ac¢oLinling reqiiii'einenls of seciioii 396 of the 2006 Act other Il)an ai)y reqiiii'eiiieiii tl)ai Ilie £lCCOLinis give a 'irLl¢ and fail. view, which is not 1( Ilei- coi)sidered as parl of illl iiidepeiidenl exaininalion. or 4. the nCCOLinis liave Iiol be¢ii prepai'ed in accordance willi Ilie iiieihods aiid principl¢s of Ilie Slalein¢iil of Recoiniiieiided Prnclice for accounliiibi aiid reporliii& by charilies l<ipplicable lo c111( rilies preparing Ilieir accoiinls in accoi'daiice iviili Ihe Finii iicial Reportiiig Siandard applici1ble in Ilie UK aiid RepLibli¢ of Ireland (FRS 102)]. I have no coiiceriis ¢1nd have coine across no other maltei's in coniieclion with Ili¢ exaiiiincllioii lo whicli allenlioii shoiild be dra¥vii in Il)is I'eport in order 10 eiiabl¢ a pi'oper underslanding of the accoiiiils lo be reaclied. 14eleii Bini)s FCA cliai1ei.ed Arcoiinlaiils ICAEW Oiie E,Ipress l Geoi'ge Leigh Sireet M1< nchesier M4 5DL Dale.1711W2.Q24 Page 15
Tlie Theatre in Prisons and Probation Centre known as TIPP Statemcnt of Financirfil Activitics for the Year Ended 31 March 2024 (InL'luding Income lind li xpenditure Account lind Statement of TotAI Recognised Cains .Ind Losses) Unrestrictc(I runds Rostri¢t¢d funds Tolal 2024 Note Incoine aiid Eiidoi¥'iiien¢s from: Donalioiis aiid legacies Cli&lril<1ble activities 331,313 210,149 331,313 ?10,149 I"Ol¢il incoine 541,462 541,46? Eipcnditure on.. Cl)arilable acliviiies (231,593) {6,000) (237,593) l olal expeiidiiLire Nel iiicoine,'(expendilLire) (231,593) (6,000) (237.593) 309,869 (6.000) 303,869 Nel iiioveii)ei)i iii fuT)ds 309,869 (6,000) 303,869 Ilecoii¢lliatloii or ruiid$ Tollil tiinds bi'oiiblil forwai'd 'Foial fiiiids ¢an'ied foiivard 23,371 6,000 29,371 333,240 333,240 Unrcstri¢led fiinds R¢stricle(I fiinds TolMI 2023 No¢¢ Ii¢oin¢ lind Eiidowmonts froin: Doii¢1tions niid legacies Chai-ilable llclivilies 10,120 159,450 10,i?o 193,150 33,700 1-01&1 iiicoii)e 169,570 33,700 203,270 Eipciidiliire oii., Cl)ai'iillble aciiviiies (211,191) (36,455) (?47,646) Tolal expeiidilure Nei expenditure (211,191 (36,455) (247,646) (41,621) (2,755) (44.376) Nel iiioveineiil iii fuiids (41,621) {2,755) (44,376) Rtconeili*lion or riin(Is l oial fliiids broLigl)I foi'ivai'd 64,992 8.755 73,747 Toial fiiiids cai'i'ied forii'ard 15 23,371 6,000 29,371 All ol"Ilie chai'ily's aciivilies del-iv¢ fi'oni conliiiuiiig operations diiriiig the above Iwo pei'iods. Flie fLinds breakdown for 2023 is sliowii in note 15. -rhe i)otes 01) paLies 19 10 28 foi'in an integral pai'l of Ihese fii)ancial Si1¢ iemei)1s.
Tlie Tlieatre in Prisons and Probation Centre knoivn lls TIPP (Registration number: 3140988) Blllanee Sheet lls at 31 March 2024 2024 2023 Nolc Fiitd Assets 'r¢liigiblL asseis 74 358 Ciiri'enl nssels Debioi's Casl) ai bl< 1)k and iii hiind 273,074 80,701 25.447 19,587 353,775 45,Oi4 Crediloi's; Aiiioiinls falling due Ivitliin oiie yeftr Ncl cu rrent llssels 14 (?0,609} (16,021) 333,166 29,013 Nel nssels 333,240 29,371 Fil lids of tlic cliarily: Ile5trl¢ted In¢onie fuiid$ Resii'icied fiinds 6,C(10 Uii I'esli'ieted li)con)¢ fuiids Uiii'eslricled fLiiids 333,240 3.371 Tolhl fiinds 333 ?40 29,371 Foi. Ilie linaiiciiil )'e1& I. eiidiiig 31 Mai'ch 2024 the cliarity was ¢nliiled lo exeiiipiion fiDIII 1¢ iidil iiiidei. seclioi) 477 of Ilie Coiiipaiiies Aci 2006 relaiiiibj 10 sinall coiiipaiiies. Direcloi's, I'esponsibililies.. Tl)e Ineiilbers liove nol I'equired 11)e cliarity to obiaiii ali aiidil of ils accoiinls foi. tlie year in qiie51ioii iii accoi'dc111ce ii'iili seclioii 476; and 'rhe dii'ecloi's 1¢ ¢kiiO,Ied(Fe Ili¢ir I'¢spoiisibiliiies for coinplyin&J willi Ilie requireiiieiils of ilie Aci with I'especi 10 accoiiiiiiiig I'ecords %iiid Ilie prepc1fcilion of accoiints. 'riiese fiii<inci1¥ I slalenieiils have been pi'epared in accordai)ce iviil) 11)e special pi'ovisions relaliiiby to COlllPill)ies siibjeci 10 the sinall Colnpiinies I'egiine wiihin Parl 15 of the Conipanies Act 2006. Inrf1n¢ial slnleiiieiiis 011 page5 16 10 28 were approved by Ili¢ TrLisle¢s, and aiiiliorised t-oi. issiie on and signed on their belialf by.. A Jeff¢is I'he iiotes oli Piines 19 10 28 foi'in an inlegnl pai'l of Ihese fiiiancial state1ell(S. Pag¢ 17
The Theatre in Prisons and Probation Centre known as TIPP Stigtcment of Cash Flows for the Year Ended 31 Marcli 2024 2023 Nole Ca511 1]oivs froni operaliiig aclivities Nei casli incoinel(expenditiire) 303,869 (44,376) A(Ijusliii¢iits to cmsh floivs froiii iion-cnsli items Depreeialion 383 304,252 (44,376) Wui'king ca pital adj 11slnieiils Inci'ei¢ se ii) debtors Inci'e(ise in ci'¢diiors 12 14 (247,627) 4,588 {5,907) 1.709 Nel cash floivs fi'oiii opeiiiiiig activities 61,213 (48.574) C$11 flows froin iiiveslliig activities Pur¢lias¢ of tangible fixed assets (99) Nci inci'ease.,'(d¢ci'e4se) in casli aiid cash equivalents Cash aiid casli eqiiivaleii15 al l April 61,114 (48,574) 19,587 68.161 Casli and Ciisli ¢qiiivaleiits ai 31 Morcli 80,701 19,587 All of Ilie casli fiom's are derived froin coniinuinby operalions dui'ing Ili¢ above livo periods. The noles on pages 19 10 28 form an integ171 Pli rl of Iliese financial stc11emeiils. Page 18
The Thcatre in Prisons and Probation Ccntre knoivn as TIPP Not¢5 to thc Financial Statements for the Year Ci nded 31 March 2024 Clillrity statiis ie cliai'ily is lin)iled by guai'aiilee. incoi'poraled in England a1 Wales, aiid coi)sequeiitly does noi liave slilire 1pilal. Ei1cli of the Trustee5 is liable to coiilribiile an ainouiil exceediiig £ I towards the 1( sseis of Ilie cl)ai'ily in Ihe ¢veiil of IiqLiidation. Tlie address of ils regi%lered 01¢¢ is-. l-li¢ Mariiii Hai'ris CL'iili'e Uiiivei'sily of Manchester Oilord Road M<inchesiei' M139PL 2 AccouJ)Ilng policics Suiiiinhi'y of significant accoiinliiig policScs wiid key accouiilliig csliiiiales l-lie pi'lllClPii11¢ CCOllliliI)g policies applied iii the preparation of Iliese fincl1)cial sinieinenls are sel oiil beloi4'. I'liese policies liave beeii consisiei)Ily applied lo all the years presented, Iiiiless oil)erivise sliiled. Sliileiiitiil ol ¢oinplinn¢e I'he financial slalemenls have been prepared in arcordance with Accouiiliiig aiid Repoi1iiib by Cl)ai'ilics". Siiiieiiieiil of Recoinineiided Praciice (applicable to ¢harilie5 prepai'ing their accoui)Is in accordaiice willi Ilie F ii)ill)cI11 Repoi1ill¥ Standard c1pplicable iii Ilie UK and R¢public of Ireland (FRS 102)) (issiied in Oclober 20191 (Cliai'iiies SORP (FRS 102)), Ilie Financi421 Reportiiig Siaiidiird ppIic¢ible iii Il)e UK an¢J Rcpliblic of Ir¢laiid IrRS 102) aiid tlie Conipanies Aci 2006. nsis of prepai'alion I'lie Theatre in Prisons and Probation Centre Iiieels the defii)ilion ot a public beiiefit eiilily iind¢i' fRS 103 Assets aiid l iabililies are initially recogn ised at hisiori¢al cosl or Iransa¢lion valiie iinless oihei'lvise staled iii Ili¢ Itlevanl accouiiling policy notes. Golne eone¢rii I'hL' Ti'usiees coiisider Ih471 tliere are no Illi11erial Linceriainiie5 c1boui Ilie cliarily's abilily lo coiilinLIL as tt b¥oin coiiceni iior 4lnJ. sibbiiilicaiii <ire<1S of iincenaiiiiy Iliai affeci Ille carryinb) valiie of asseis lield by Ille clinrily. liicome and ¢ii(Joi¥'menls All ii)coiiie is I'ecoginised once the cl)arity has eiiliilenienl io Ihe iiicoine, il 15 probable Ilial Ilie inconie will be I'ec¢ived and Ilie ai))ounl of Il)e incoille receiv¢1ble can b¢ measured reliably. l)(Jiitii14piis (iiid lip&i¢icles Doiiaiions are re¢og)iiised wl)en Il)e cl)ariiy lias been notified iii ivriiing ot borli Ilie amolinl aiid seiileiiiei)I dai¢. In Ilie eveiil Iliai a doiiaiioii is subject lo condilioiis tli<lt reqiiiir a level of performaiice by the cliai'ily befoi'e Ili¢ chiiriiy is eiiiiiled lo tlie funds, Ihe iiicoine is deferred and iioi I'eco¥nised iiniil eiili¢i' Iliose coiidilioi)s al'e fiilly IIIL'I. or Il)e fiiifi IIMei)t of Iliose condilioi)s is wholly within the conirol of tlie chai'ily aiid il is probable Ilial ihes¢ coiid ilioiis ivill bc fiiifi I led in ilie I'eportii)g period. Page 19
The Tlicatre in Prisons and Probation Centr¢ knoivn as TIPP Notes to thc Financial Stéltemenls for the Year Ended 31 Miirch 2024 Gitiiil.I reL'elviihle Gri1111s are recogiiised wlien (lie charity has an entiilemenl lo Ilie fLinds and an}1 condilioiis liiiked 10 Ilie graiils have been niel. Wliere perforniance coiidilions al'e attached io Ilie gi'aiil aiid are yel lo be Inel, Ihe incoiiie is recog711ised as a liability and included on Ihe balance slieet <1S deferred incoine lo b¢ r¢l¢ased. GiJ13 iii I'iiiil Gills iii kiiid are recog51ised in diffei'enl ways dependent on liow they are u5¢d by Ilie cliai'iiy: (i) Tl)ose donaied for resale prodiice incoiiie when tliey are sold. Tliey are valiied ai Ilie ic lllOUI)i aclLially realised. (li) Tliose donated for onivai'd Iransniission lo beneficiaries air incliided in the Slal¢mei)i of Fiiic1ncial AciiviiiL's s iiicomingi I'esoiii'ces ftiid resources expended when they al'e distribuled. Tl)ey ¢7 valLied 1¢ I Ilie ainouiil Ilie charity H'oiild liave liad lo pay lo acqiiire Ihem. (iii) Tliose donilled for iise by Ilie charity itself are included when receivable. They are valiied al Ilic ainoiiiil Ilie cli411.ily i¥'QLild lirlvc hdd lo pay lo arqliire Ihgiii. Cipenditure All e,xpeiiditLiir is re¢ogiiised on¢¢ Ih¢i'¢ is a l¢&ial or conslrliclive oblibialioi) 10 Ilial expendiliire, il is probable seiilemeiil is reqiiii'ed and Ilie ainoiiiil can be m¢dsured r¢liably. All cosis al'e Iilloci?ied lo Ilic iipplicable e.[7d1111i.e lie1& diiib) Ih1c l aggregate siini1l< r ¢osis 10 Iliai caiebiory. Whei'e costs C4i111101 be directly £iiiribLil¢d io p4irliciilil1.1)eadiiigJs Iliey l)ave beeii allocaied oli a basis consisient will) Il)e iise of resoiirces, willi ceiilral sli?IT cosis allocated oli Ilie basis of iiine speiii, and depi'eciaiion cli¢11'ges allocated on Ilie poi1ioi1 ol. Ihe asset's iise. Oilier SLipporl costs are allocated based on Ilie spi'ead of staff costs. Cli¢irilfible iicliviliLI.S Cliariiable expeiid iliire coiiiprises Ihose cosls incurred by 11)e cl)arity iii Ilie delivery of ils Il¢livilics niid sei'vi¢es for ils beneficiai'ies. 11 incliide5 boih costs that cali be alloci21ed directly lo siich activilies aiid those cosis of an ii?direcl nature iiecessary lo siipport Ihem, Siippoi't costs Siipporl ¢osis iii¢lude c¢nlral fiiiiclioiis Jiid liave beeii allocated lo aclivity COSI Calegoi'ies on a b¢1SiS COI)sisleiil 'ilh Ilie iise of I'esoiii'ccs, foi. exainple, <illocating property costs by tloor ai'eas, or pei. Cc1piia, Slc1tT cosis by Il)e liine speiil and oihei. cosis by Ilieir usage. Gol'ernlIce costs -l-liese iiicllide Ilie cosis Iiiiribulable to Ilie cl)ariiy's coinplianee iyiih consiiiLIIiOI)&il and slaliiioi'y I'eqiiii'einenls. iiicliidii)g audit. slralegic Inaniigeiiient and Triisiees Ineeiings and reiiiibui'sed expei)ses. Covern iiienl grAiits Governiiieiil gi'an15 al'e recognised based oil Ihe acerual model and are measiired ¢71 Ilie fair value of Ihe a55el I'¢c¢ived or i-ecLivable. Gi <21115 are classified as I'elaliiig either lo revenue oi. lo ass¢ls, Granls reliiliiigi lo revenue I'e I'ecogiiised in inconie over Ihe period in whicli Ihe related rosls are I'e¢ogiiised. Granis reliltiiig lo assets al'e I'ecognised ov¢i' Ilie expected usefiil life of Ilie as5ei. Whel'¢ part of a grant I'elalingi lo an assel is delei'red, li is I'eco&Jiiised a5 defei'i'ed incoine. Page 20
The Theatre in Prisons and Probation Centre
knoivn as TIPP
Notes to the Financial Statements for the Year Ended 31 Marcli 2024
1'41Xlltion
I'lie cliai'ily is considei'ed io pass the le515 Sel out in Pai'agrapli I Scliediile 6 01. Ilie Fii)aiice Acl 2010 aiid
tliei'efoi'e il i)ieeis the defiiiilion of a chai'ilable coiiipany foi. UK corporaiioii tax piirposes. Accordiiigly, Ilie
chil ril}, is poieiili1< Ily exempl froin laxalioii in I'especl of inconie or capilal gaiiis ieceived wiihiii C<ilegioi'ies
covered b), C111( pier 3 Pai1 1 l of Ilie Corporntion Tax Aci 201 O or Seclion 256 of ihe Ta¥alioii of Chilrg¥eable
G1( ins Aci 1992, 10 Ihe exieiii Ihai siich iii¢oiiie or gains are applied exclusively 10 charitable purposes.
Tai)%lbl¢ fixcd ass¢15
Iiidividii<11 fixed 1< sseis cosliiig £500.00 or iiiore are iiiitially recorded ai cost, less ai)y siibseqLi¢ni acciiinlilaied
depreciation and siibsequeiil ¢1ccuiniilated iinpairineni losses.
DepreeialioTi niid Aniortisliolj
Deprecinlion is provided on iaiigible fixed assets so as 10 wi'ile off tl)e cosi or vnliiaiioii, less ai)y e51iii)aied
residual valiie, over Ilieir ¢xpe¢ted Liseful econoni 1¢ life as folloiys..
Asset ¢liiss
Cqliipiiieni
Deprccinliop nietl)od iiii(I rnlc
259u Sli<iigil)I lii)e
Ti'a(Je debtors
Ti'iidc dlbiors are aiiioLinls due fi'oiii ciisloiiiers for mer¢liaiidise sold or s¢rvi¢es perfoi'iiiLd iii Ilie oi'dinLI1)'
Lll'S¢ of blisiness.
I Iiidi debiors r¢ recogiiised inilially ai Ilie Iraiisaclion price. They cll'e siibseqiieiiily iiieiisiired ai aii)01lised cost
Iising Il)i ell¢¢iive iiiieresi Ineiliod. less pi'ovision for iinpairiiieni. A pi'ovision foi. 11)e iiiipaii'nieiil of Ii'<l(le
debiors is establ isl)ed when Ilieie is objective evidence thai Ilie cliarity will noi be able lo colleci ¢ill ai)iouiils diie
a¢coi'diiig 10 tl)v origiiial ierins of Ilie receivables.
Ciisli ciisli ¢qulvMl¢nts
C1csIi 1111d Ci?sli equivaleiils coinpri5e cash on liand and call dep05ilS, 111)d oil)er slion-ieriii liigilily liqiii(I
iiiveslimenls Ilial
The Theatre in Prisons and Probation Centre knojvn as TIPP Notcs to tlic Financial Statements for the Year Endcd 31 March 2024 Pciisioiis aiid otli¢r pos1 r¢lireinent obligations I'he cliarily 01)erÉll¢s a defined coiilribiiiioii pension scheiiie which is a peiisioii plai) Iiiider wliicli fixed COl)Iribiilioiis al'e paid into a pension fuiid and the chai'ity lias no l¢&ial oi. consii'LIClive obligillioii Io Pql) fiii'ilier COl)IribLilioi)s eveii if Ilie fui)d does iiot l)old sufficient asse1$ 10 pay all e171ployees Il)e beiiefiis re111ling 10 eini)loyee service in ihe Cuiiriil aiid prioi. periods. Cc)iili'ibiilions lo defined coiilribiiiion plaiis al'e ItCObini$ed in the Staiemei)i of Finaiici<?I Aciivilies ivliei) tl)ey 1( r¢ dLl¢. I f coi)Ii'ibiiiion P1( yiiiei)Is exceed Ilie coiili'ibulion diie for service, Ilie excess is reco¥i)ised as a i)repayineni. FiiiAiieithl ijislruintnts Cl(i.i.i'lficiili(iii riiiancial assets aiid fii)&liicial li&1bililies ill'e I'ecogiiised wheii the charity beeoiiies a pai'ly 10 tlie conli'acllial pi'ovisioiis of Ili¢ inslriiinei)i. riiiaiicial liabilities and eqiiily inslrLiiiienis are ¢lassified aceording 10 tlie siibsiai)ce ol. Ilie conii'aclLl¢il ari'niigjenieiils eiiiered inlo. Ali equiiy inslruin¢ni is any coiiiraci thai evideiices a residiial iiiieresi in Ihe asseis of Ilie cli<ll'ily nfter dediiciingy all of ils liabilities. 3 ITicoiiie fi'oin doniilioiis and Icgiicics Unr¢5tricl¢d funds Ceii¢rAI Tolal 2024 Total 2023 Doiiiilioiis and legacies,, Doni< lions Gi'ii iiis received; R¢v¢iiue biriints Gifts iii kiiid 1,570 323,795 7,500 323,795 7.500 1,050 7,500 331.313 331,313 10.120 Page 22
The Theatre in Prisons and Probation Centre knoivn as TIPP Iyotes to the Financial Statcmcnts for the Year En(Icd 3 l Mqs rch 2024 4 Iiieoille froin cliarilAble 11 clivities Unrestricted fund5 GenerAI Tollll 2024 Total 2023 Pi'ojecl giraii15 33.700 159,450 210,149 210,149 210.149 210,149 19i,150 S ExpeTi(liture oil clinrilable a¢tlvllles Unrestricted funds General Restricted fund5 Tolnl 2024 Totlll 2023 Note Slaff cosis 63,265 148,818 63,265 154,818 69,104 145,563 12,277 6,000 Dii'ecl pi'ojcct costs TravL'I l& lid siibsisleiice Mii I'keiiiib Rei)airs aiid reneivals IIisLiraii¢e Oiliei. cosis Al loeaied siipporl costs 462 734 462 734 4.056 693 786 3.441 1,007 3,645 1.172 3,645 1,172 9,429 4,068 9,429 4,068 8,953 1,766 Goveriiailee costs 231,593 6,000 237,593 247,646 Page 23
Thc TheAtre in Prisons and Probation Centrc knoivn as TIPP Notes to thc Financial Statements for the Ye1¥ r End¢d 31 March 2024 6 Aiialj'sis of govei'naiice aii(I support eosts Cliarilable fietivilies expeiiditure Uiirestrieted funds Generthl Totnl 2024 Total 2023 Offi¢e accomodalion oi'rice costs 7,500 1,929 7,500 1,929 7,500 1,453 9,429 9,429 8,953 Gover11nce costs Un restricted funds GenerAI Totnl 2024 Total 2023 Iiidepei)d¢i)l examiiier f¢es rxaiiiiiialioii of tlie fiiiancial slaleinenls Oiliei. fees paid to exainii)ers 2,100 1,968 680 1,086 1,968 4,068 4,068 1,766 7 Truslecs r¢niiin¢ralion eipcn5CS No I'i'iisiees, nor any persoiis coniiecied willi Ih¢ni, have received aiiy reii)Lineralion fi'oni (lie chai'ii). diiringj Ilie yeai.. No Irusiees l)ave received aiiy I'eiinbui'sed expenses or any oih¢r benefits fyom Ihe cliarily diii'iiig Ilie y¢c1r. Page 24
The Tlieatre in Prisons and Probation Ccntre known as TIPP Notes to the Financial Statements for the Year Ended 31 MrfTrrcli 2024 8 Staff costs I'lie <iggi¢g¢11e payroll costs were a5 folloivs.. 2024 2023 Stiirr costs during ilie yellr were: Wages ai)d salaries Soci411 securily costs Pensioii costs 61,422 62,466 5,319 1,319 1,843 63,265 69,104 I'lle Inoiiihly avei-age i)Iiiiiber of persons (incliidiiig prtncipal siafQ employed by Ilie cliai'ily duriiig Ilie yeai. expi'essed as full tiiiie eqiiivalents was as follows: 2024 No 2023 iyo Cliai'ilnble aciivilies Adiiiinisiraiioii No wmployee re¢eiv¢d eii)oluiiienis of Inoit Ilian £60,000 dui'ingF tlie year. 'riie ioliil eniploye¢ ben¢fils of the key rnaiifi8eineiil pei'soniiel of Ihe chariiy wei'e £31,955 (2023 £44,840). 9 liidependeiit exAininer's rem uiieralion 2024 2023 Ex&111)ill<ltion ol. Ilie finaiicial slaieiiienls 2,100 680 Olli¢i' f¢es to e¥#min¢i's All oih¢r 5ervice5 1,96X 1,086 I O lioii I'lie ehllrity is exeillpt fi'oin lax oli incoine and giiins f<111in¥ wiiliin seciion 505 of Ihe Tales Aci 1988 or S¢Clion 25? of Ilie Ta.xalioi) of Chargeabl¢ gaiiis Acl 1992 10 11)e exlenl that these al'e 7¢ pplied lo ils ch¢iriltible objects. Page 25
The Theatre in Prisons and Probation Centrc knoivn as TIPP Iyotes to tlic Financial Statements for the Year Ended 31 Marcl) 2024 I I TAiigible filed 5sets Fil I'niture aiid cq uipinent Total Cost Ai l Api'il 202i Addilioiis 5,969 99 5,969 99 Ai 31 Mai'cli 2024 6,068 6,068 Dei)i-e¢iation Al l Api'il 2023 Chni'gle loi. Ilie yelli. 5,611 383 5.611 38) Al 31 Mai'cli 2024 5,994 5,994 Net booli va liie Ai 31 Marc17 2024 74 74 Ai 31 M4r¢li 2023 358 358 12 Deblois 2024 2023 I'rade debioi's 273,074 ?5,447 13 CAsli lli)d CAsli ¢q ulviil¢nts 2024 2023 Ciisli lil baiik 80,701 19,587 14 Creditor$: lliiioiiiit5 falllng diie ii'ithin one y¢ar 2024 2023 Oil)ei' Iil.%l¢ Iioii 4711d social seciirily Pensioii sclieni¢ creditor AccrLia15 757 598 19,254 ?,62? 320 13.079 20,609 16,021 Page 26
The Theatre in Prisons and Probation Centre knoivn as TIPP Notes to the Financial Stiitemcnts for the Year Endcd 31 Miircli 2024 I S Fuii(Is B#lan¢¢ At I April 2023 Incoming resoiirces Ilesources expeiid¢d Balmnce at 31 MArch 2024 Uiircstrictcd fiiiids Gciiieriil Gei)ei'al fiiiids 23,371 541,462 1231,593) 333,240 Ilcstrict¢(I fuii(15 Positive Sieps 6,000 (6,000) Tolal fiinds 29,371 541,462 237,593) 333,240 BAlnnee lll Aprll 2022 Incoming resourees Resource5 expended B#lAIice llt J I M&rcl12023 iJiir¢51riLled fijnds G¢ii¢&r¢il Geiieral fiinds 64,992 169,570 (211 191) 23.371 IlcstriL'ted YoLiII) Music Posiiive Steps 2,755 6,000 33,700 (36,455) 6,000 Toliil I'l'sli'ictcd fun(Is 8,755 33,700 (36,455) 6,000 Toliil fiiiid5 73,747 203,270 {247,646) 29.371 Page 27
The Theatre in Prisons and Probation Centre kno)vn as TIPP Notes to the Financial Stkitemcnts for the Year Endcd 31 Marcli 2024 16 AlilySiS of iiel a55els betiveen funds Uiiresli'icte(I funds Geiieriil Total fil ii(Is At 31 Mai'cli 2024 Tai)gible fixed 1¢ sseis CLirreiil <Tr5s¢Is CLifTeiil liabilities 74 353,775 (20,609) 74 353,775 (20.6091 Total iiei assels 333,240 333,240 Unrestricte runds GenerAI Tolii I fuiids al 31 MAI'¢li 2023 Reslricte riinqls l aiigpible fixed ii ssels Curreni asseis Ciiri'eni liabililies 358 39.034 16,021 358 45.034 (16,021) 6,000 l-oiAI iiei assets 23,371 6,000 29,371 17 Aiialysis of Iicl funds Al l April 2023 Fiii* neiiig cnsli floivs Al 31 mrei 2024 Casli al baiik and in liaiid 19,587 80,701 Nei debi 19,587 61,114 80,701 Al l April 2022 Finnncing Liish floivs At 31 Miircli 2023 Casli ai bank iqiid iii1114 nd 68,161 (48,574) 19,587 Nel debi 68,161 (48,574) 19.587 18 Rclaled piirly transacti0115 I'lie Uiiivei'sily Ot. Maiicliesler contiiiues 10 siipporl TIPP by providiiig valii<lble office 5PAce ciii'renily one I'ooin plus 1< slorerooiii, lieaiing l11)d lighiing fr¢e of any charge5. Soine services leleplioiie reiil¢ll, i)liolocopyin&, I'ooin hii'e - ren11¥ iii open io TIPP alihoug]i Iliey al'e charged at a niarket I'ale. Page 28