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← The Theatre In Prisons And Probation Centre

2025-03-31-accounts

Company registration number: 3140988 Charity registration number: 1052295

The Theatre in Prisons and Probation Centre

known as

TiPP

(A company limited by guarantee) Annual Report and Financial Statements

for the Year Ended 31 March 2025

Menzies LLP Chartered Accountants One Express 1] George Leigh Street Manchester M4 S5DL

The Theatre in Prisons and Probation Centre

known as TiPP

Contents

Reference and Administrative Details I
Chairs Report 2
Trustees’ Report 3 to 12
Statement of Trustees' Responsibilities 13
Independent Examiner's Report 14
Statement ofFinancial Activities 15
Balance Sheet 16
NotestotheFinancialStatements 17to27

The Theatre in Prisons and Probation Centre

known as TiPP

Reference and Administrative Details

Trustees

A M Cunningham

H C Fuller, (Appointed 9 April 2024) A Jeffers, (Chair April to December 2024) S J Osmond, (resigned 9 April 2024) N Ponsillo

F M Spence

M A Struthers, (Chair from December 2024) A N Farag, (appointed 10 October 2025) SM Kenny, (appointed 10 October 2025)

Secretary

S Ruding PhD FRSA

Principal staff

S Ruding PhD FRSA

Charity Registration Number 1052295

Company Registration Number 3140988

Registered Office and Principal Place of Business

Independent Examiner

The charity is incorporated in England and Wales. The Martin Harris Centre University of Manchester Oxford Road Manchester M13 9PL

Menzies LLP Chartered Accountants One Express 1 George Leigh Street Manchester M4 SDI.

Page |!

The Theatre in Prisons and Probation Centre

known as TiPP

Chairs Report

I was honoured to take on the role of Chair of TiPP in 2024, picking up the baton from Dr Alison Jeffers, whose guidance helped the management team lay the foundations for TiPP’s growth and success. | would like to extend my sincere thanks to Alison for her ongoing support of TiPP.

2024/25 was a landmark year for TiPP, with two major initiatives expanding our reach and impact. Rhythm and Renewal, funded by Youth Music, brought participatory music projects to young people across Greater Manchester and Merseyside, while Changing Stories, funded by NHS England, is now active in all fifteen North West prisons. These programmes showcase the power of the arts to inspire, engage, and transform lives.

Our work has grown rapidly, with adult engagement up 276% and new sessions in youth justice and probation hubs across the North West and Yorkshire. This growth would not have been possible without our dedicated core team, freelance creatives, and volunteers, whose creativity, commitment, and resilience have made this expansion possible. | want to personally thank cach member of the team for their hard work and passion. I would also like to acknowledge their exceptional skills and talent which drive the transformative, sector leading practice of the organisation.

Public-facing projects like Moments in Transit have brought our work to new audiences, transforming spaces and sparking conversation, while our digital reach continues to grow internationally. Across all programmes, we remain committed to developing the skills of our artists and supporting emerging talent to deliver meaningful, socially engaged practice.

Our growth this year has been matched by an expansion of the core team. We welcomed new colleagues across key roles, strengthened our capacity to deliver ambitious programmes, and were delighted to see familiar faces return to TiPP, bringing experience, continuity, and renewed energy to the organisation. Their commitment, creativity, and teamwork have been central to our ability to meet increased demand and deliver high-quality projects across all settings.

Looking ahead to 2025, we will continue to expand our prison, youth justice, and community-based work, deliver new public art projects, and support our talented artists. With such a committed team, and strong partnerships 1 am confident that TiPP will continue to make a lasting impact across Greater Manchester and beyond.

Margaret Struthers Chair of the Board

Page 2

The Theatre in Prisons and Probation Centre

known as TiPP

Trustees' Report

The Trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 March 2025.

Objectives and activities

Objects and aims

The purposes of the charity are:

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 demonstratable role in reducing (re) offending and rehabilitating people who have offended.

Public benefit

The Trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Use 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, Probation Activity Hubs ). 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 concerms 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

known as TiPP

Trustees' Report

Achievements and performance Major Grants

2024 saw the start of two major initiatives for the organisation: the launch of a new Youth Music-funded project, and an NHS England-funded programme in all fifteen North West prisons. Rhythm and Renewal, our Youth Music-funded music programme, will run through to 2027 and sees us delivering participatory music projects in youth justice settings across Greater Manchester and Merseyside. Changing Stories began later in the year and involves working with people in prison who are under the supervision of substance misuse services. The programme will deliver more than 100 week-long residencies across the North West prison estate.

Contacts & Attendances

Children and young people
Sector 2023/24 2024/25
Community Youth Justice 724 539
Secure Settings - 126
Pupil Referral Units - 113
Total 724 778
Adults
Sector 2023/24 2024/25
Prison 1,025 2,140
Probation - 1,714
Total 1,025 3,854
Training & Sector Support
Sector 2023/24 2024/25
Training 525 2,468
Events / Presentations (est.) 125 200
Consultancy / Support sessions Not recorded 24
Public-Facing Work
Project 2023/24 2024/25
MomentsinTransit(DeansgateStation) Notrecorded 660,000(est.)

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The Theatre in Prisons and Probation Centre

known as TiPP

Trustees' Report

The attendances offer an insight into how our pattern of work has changed over the last two years. Adult engagement increased by 276%, driven by expansion into 15 prisons and 6 new Probation Activity Hubs and the start of the Changing Stories prison project. We anticipate further increases in 2025, as Changing Stories and the NW Probation Hub contract only began in earnest in September 2024, so this year’s figures represent half-year delivery. The growth in delivery required a corresponding increase in staffing. In 2024, our core team increased from three to six staff, supported by 52 freelance creatives and project managers, and 34 volunteers.

Web Metrics

Web Metrics Web Metrics
Since early 2018, we have analysed our digital reach to better understand our audience. Our website is designed
to give researchers, students, and other interested
parties both an insight		 into our current work and an
understanding ofour history and approach. While most visitors come from the UK, the site continues to attract
an international audience. The expansion of our prison work and the success of our public facing project,
Moments in Transit, have both driven increased interest.
Website Metrics
2023/242022/23
Unique Visitors
3,400
8,400
Visits
4,100
8,700
Pageviews
8,600
10,000

Participatory Artists Skills Development Skills development sits at the core of our practice, and we remain firmly committed to developing the capacities of current, new, and emerging artists. We offer training to all our artists, and our expertise is increasingly sought by other arts organisations in the region. Talent development is embedded in all our funded programmes and is a key feature of both our Youth Music activities and our Changing Stories delivery.

Most attendances on our training and support programmes are from new and emerging artists or practitioners seeking to deepen their understanding of our specialist fields.

Prison-Based Activities

In 2023, we piloted Changing Stories at HMP Preston, working with people in prison with histories of substance misuse. This pilot paved the way for a major NHS England bid, which was approved in autumn 2023.

Built around the idea that we all have stories that shape who we are, Changing Stories encourages participants to take ownership of these narratives, share them, and reshape them. The project began in earnest in summer 2024. It will see TiPP working regularly across all fifteen North West prisons and is funded until 2026. By March 2025, we had delivered 19 projects in twelve prisons.

TheWagonscalejoinedoftheas[project] Projects[required] Director[an] (Changing[increase][in] Stories)[core][staff] in November[ capacity,][leading] 2024.[to][the][creation] ofa new post. Shelley

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The Theatre in Prisons and Probation Centre

known as TiPP

Trustees' Report

Community Based Activities

Award-Winning Work Our community-based work was recognised in 2024 when TiPP was awarded the prestigious Made in Manchester Award at the Manchester Cultural Awards.

Manchester Youth Justice Services

2024 marked the start ofanew Youth Music funding period and the launch of a refreshed project, Rhythm and Renewal(R&R). The Youth Justice Producer role was filled by Benji Marrington-Reeve, formerly a TiPP trainee, volunteer, visiting artist, and lead artist, now a member of the core team.

The role brings together project management and artistic leadership, providing consistency across sessions and strengthening relationships with partner staff. The project now delivers four weekly sessions across Manchester and has expanded to Rochdale through a partnership with Rochdale Connections Trust. We continue to provide intensive activities for Barton Moss Secure Children’s Home during school holidays and have developed new work with Marydale Secure Children's Home.

To raise the profile of TiPP and contribute to young people’s sense of belonging, we have actively showcased their artwork. Moments in Transit - a permanent exhibition at Deansgate Station - was launched by the Mayor of Greater Manchester, Andy Burnham, in September 2024, with attendees including Deputy Mayor Kate Green and representatives from Transport for Greater Manchester, Northern Rail, Manchester City Council, and the Youth Justice Board. Chapters in Change at Manchester Central Library further expanded visibility, and Manchester Youth Justice offices now permanently display TiPP artwork.

There's a Morning Coming involved young people in Manchester creating a piece of reparation artwork. Working with one of our most versatile artists, participants created an original mosaic now on permanent display in Hide Out Youth Zone, Gorton.

Probation Activity Hubs

Probation Activity Hubs offer safe, supportive spaces for people on probation in Yorkshire, helping them move closer to education, training, employment, and desistance from offending. TiPP has been the participatory arts provider since 2021, delivering drama, music, visual arts, and media workshops in Sheffield and Leeds.

In 2024/25, following renewal of the Yorkshire Hub contracts, our reach extended to satellite hubs in Bradford, Wakefield, York, and Hull, with some limited prison work in three Yorkshire prisons. Demand for our work spread across the Pennines, and in September 2024 we began delivering sessions in the North West Hubs (Manchester, Blackpool, Blackburn, Preston, Warrington, and Liverpool). This combined contract runs until April 2027.

The scale of this expansion required a new post, and Kate Goodrich joined as Projects Director (Probation) in November 2024.

Teaching and Training

This year we delivered our annual University of Manchester prison training programme, culminating in six prison residencies as part of Changing Stories. We expanded our work with music students, launching a new MA module to complement the undergraduate offer. We have also built a strong team delivering simulation-based role-play training for the University of Manchester and Manchester Metropolitan University. Youth Music identified a growing need for safeguarding support among smaller organisations and independent artists. As a result, they commissioned us to provide training and consultancy, a partnership that will continue into 2026.

Page 6

The Theatre in Prisons and Probation Centre

known as TiPP

Trustees' Report

Administrative Activities

Governance Review

Our approach to creative arts practice is underpinned by the mantra "limitation is stimulation", which runs through our operations and culture. We strive to empower staff to take initiative, develop ideas, and respond creatively to challenges. This year tested our resilience, and we believe we responded strongly - continuing delivery, adapting approaches, and emerging leaner and stronger.

Our Board of Trustees provided vital support, guidance, and stability while encouraging innovation and managed risk-taking.

A former Senior Manager at Arts Council England, following a review of our governance and business model, wrote:

Financial review

Policy on reserves

The Trustees have reviewed the charity’s requirement for free reserves (unrestricted funds not invested in fixed assets or designated for other purposes). Given the uncertain economic climate and reductions in public spending, the charity should hold three to six months’ operating costs in reserve, equivalent to approximately £50k-£75k at current levels.

At year-end, total funds were £243,475, of which £49,500 were restricted and £74 held in fixed assets, leaving £193,975 in free reserves.

Investment policy and objectives

We hold two fee-free accounts with the Royal Bank of Scotland: one for day-to-day operating capital and an interest-bearing account for reserves.

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The Theatre in Prisons and Probation Centre

known as TiPP

Trustees' Report

Plans for future periods

Prison Based Activities

Following a successful pilot in early 2024, NHS England approved long-term funding for Changing Stories, securing our delivery in all fifteen North West prisons until 2026. Each prison unit will receive four week-long residencies per year, totalling 60 weeks of delivery annually. Robust evaluation will underpin the programme, and we are working with commissioners and prison health partners on a business case for continuation funding beyond 2026. The scale of this project will require expansion of the core team, with recruitment planned for summer 2024.

In Yorkshire and Humberside, our prison work forms part of a new programme funded by the HIMPPS Creating Future Opportunities Fund. Beginning in late 2024, this project supports men nearing release, facilitating continuity of engagement through Probation Activity Hubs. This contract runs to mid-2027 and we are currently negotiating a further extension of three years, to take us to 2030.

Community Based Activities

Rhythm & Renewal

Rhythm & Renewal continues our long-running Youth Music partnership, delivering creative music and art-making with young people across the Northwest. Weekly sessions take place in Youth Justice, ISS, and Turnaround hubs, alongside week-long residencies in secure children’s homes. The project places renewed emphasis on broadening genres, technologies, and practices to reflect young people’s evolving interests. Funding from Youth Music and Manchester Youth Justice Services secures delivery until late 2026.

Next Stop

Next Stop is a creative arts initiative supporting some of Greater Manchester’s most underserved young people. Inspired by the Bee Network and Moments in Transit, it brings together youth justice, transport, and arts partners to deliver participatory programmes promoting wellbeing, self-expression, and community connection.

Funded by GMCA’s Collaborate Fund, delivery will begin in 2025 across Wythenshawe, Deansgate, Stockport, Trafford, and Rochdale. Activities will include music, digital arts, visual arts, and storytelling, culminating in public art installations displayed across Bee Network transport hubs.

The project aims to enhance community pride, improve wellbeing, and reduce anti-social behaviour by transforming public spaces into youth-led, welcoming environments.

Applications for continued funding of Next Stop, alongside our broader Greater Manchester Youth Justice programme, will be submitted to Manchester City Council and the Greater Manchester Combined Authority in 2025, with the aim of securing the projects’ sustainability through to 2029.

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The Theatre in Prisons and Probation Centre

known as TiPP

Trustees' Report

Public Facing Work

The success of Moments in Transit has led regional transport hub providers to approach us with interest in developing similar projects. In the summer of 2025, we will collaborate with Marydale Secure Children’s Home to create a picce of artwork for the new Lea Green station in St Helens. Over the next four years, we plan to continue working closely with transport providers, developing a project that will contribute to Manchester Histories’ 2030 Rocket Festival, commemorating the 200th anniversary of the opening of the Manchester to Liverpool railway,the world’s first inter-city railway.

Probation Activity Hubs

In 2024, the Growth Company's work in Yorkshire secured CFO funding for a further three years. Alongside Achieve/Career Connect, they also secured the Hub contract for the North West region. TiPP will continue delivering creative arts activity across both regions until at least mid-2027.

Talent Development, Teaching and Training

Talent development remains a priority, and we will continue delivering specialist training and support to arts and cultural organisations. From 2025 onwards, our expanded programme will be underpinned by a professional development pathway supporting new and emerging artists to deliver in a range of community and secure settings.

University Teaching and Training

TiPP has delivered the University of Manchester’s prison theatre practice course since its inception in 1991. Now in its 34th year, the programme continues to grow, with larger cohorts than ever. This is complemented by undergraduate and newly expanded postgraduate provision in socially engaged music practice.

We will also deliver a series of training events for students on the University’s MA in Social Work and for undergraduate and postgraduate Social Care and Mental Health Nursing students at Manchester Metropolitan University.

Safeguarding Training

Since 2002, TiPP has provided specialist safeguarding support, training, and consultancy to arts and cultural organisations across the North West and beyond. Commissioned by Youth Music in 2023 to review policies and practices among their funded organisations, we have since delivered training courses and ongoing organisational support. This contract continues into 2026.

Strategic Work

The national and regional strategic work begun in 2020 will continue to develop through 2025. Our Director previously served on the Board ofClinks and co-chaired the National Criminal Justice Arts Alliance until 2023. This national presence strengthens TiPP’s profile, networks, and long-term sustainability.

In spring 2025, our Director will collaborate with researchers from the University of Manchester’s School of Law on a DCMS-commissioned rapid evidence review of the impact of arts and culture on youth crime. This report will underpin new arts-based initiatives across Greater Manchester from 2026 to 2029, creating further opportunities to reach young people across the region.

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The Theatre in Prisons and Probation Centre

known as TiPP

Trustees’ Report

Structure, governance and management

Nature ofgoverning document

The Charity is a company limited by guarantee and is governed by its Memorandum and Articles of Association dated 5 December 1995, as amended by special resolutions dated 14 March 1996 and 22 October 2012. The company was registered as a charity on 26 January 1996.

Members ofthe 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.

Organisational structure

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.

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The Theatre in Prisons and Probation Centre

known as TiPP

Trustees' Report

Relationships with related parties

The University of Manchester 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.

Major risks and management of those risks

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 re-nationalised (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 contract negotiations with the NHS and The Growth Company. 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 on-going training and support for the workers.

Page I]

The Theatre in Prisons and Probation Centre

known as TiPP

Trustees’ Report

Small companies provision statement

This report has been prepared in accordance with the small companies regime under the Companies Act 2006.

The annual r port was approved by the Trustees of the charity on 8th December 2025 and signed on its behalf by: A ay py! M A Struthers Trustee

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The Theatre in Prisons and Probation Centre

known as TiPP

Statement of Trustees' Responsibilities

The Trustees (who are also the directors of The Theatre in Prisons and Probation Centre for the purposes of company law) are responsible for preparing the Trustees’ report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland”. The report and accounts have been prepared in accordance with the provisions in the Companies Act 2006 relating to small companies.

Company law requires the Trustees to prepare financial statements for each financial year. Under company law the Trustees must not approve the financial statements unless they are satisfied that they 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 its income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that can 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.

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the Trustees of the charity on 8th December 2025 and signed on its behalf by:

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----- Start of picture text -----
M A'Struthers
Trustee
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Page 13

i

,

The Theatre in Prisons and Probation Centre

known as TiPP

Independent Examiner's Report to the trustees of The Theatre in Prisons and Probation Centre (‘the Company’)

T report to the charity Trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity’s 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, | report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 201] Act’). In carrying out my examination | 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. | confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

| 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.

Helen Binns FCA Menzies LLP Chartered Accountants One Express 1 George Leigh Street Manchester M4 SDL

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The Theatre in Prisons and Probation Centre

known as TiPP

Statement of Financial Activities for the Year Ended 31 March 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Unrestricted Restricted Total Total
funds funds 2025 2024
Note £ £ £ £
Income and Endowments from:
Donations and legacies 3 7,500 49,500 57,000 331,313
Charitable activities 4 188,342 - 188,342 210,149
Investment income 5 1,388 - 1,388 -
Total income 197,230 49,500 246,730 541,462
Expenditure on:
Charitable activities 6 (286,995) (49,500) (336,495) (237,593)
Total expenditure (286,995) (49,500) (336,495) (237,593)
Net (expenditure)/income (89,765) - (89,765) 303,869
Transfers between funds (49,500) 49,500 - -
Netmovement in funds (139,265) 49,500 (89,765) 303,869
Reconciliation of funds
Total funds brought forward 333,240 - 333,240 29,371
Totalfundscarriedforward 16 193,975 49,500 243,475 333,240

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 16.

The notes on pages 17 to 27 form an integral part of these financial statements. Page 15

The Theatre in Prisons and Probation Centre

known as TiPP

(Registration number: 3140988) Balance Sheet as at 31 March 2025

2025 2024
Note £ £
Fixed assets
Tangible assets 12 1,545 74
Current assets
Debtors 13 74,620 273,074
Cash at bank and in hand 14 199,633 80,701
274,253 353,775
Creditors: Amounts falling due within one year 15 (32,323) (20,609)
Net current assets 241,930 333,166
Net assets 243,475 333,240
Funds ofthe charity:
Restricted income funds
Restricted funds 16 49,500 -
Unrestricted income funds
Unrestricted funds 193,975 333,240
Totalfunds 16 243,475 333,240

For the financial year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

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The financial statements on pages 15 to 27 were approved by the Trustees, and authorised for issue on
, pnt,
ee on their behalf by:
MA Struthers
Trustee
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The notes on pages 17 to 27 form an integral part ofthese financial statements. Page 16

The Theatre in Prisons and Probation Centre

known as TiPP

Notes to the Financial Statements for the Year Ended 31 March 2025

1 Charity status

The charity is limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the Trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event ofliquidation.

The address of its registered office is: The Martin Harris Centre University of Manchester Oxford Road Manchester M13 9PL

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Basis of preparation

The Theatre in Prisons and Probation Centre meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The Trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Exemption from preparing a cash flow statement

The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount ofthe[income][receivable][can][be][measured][reliably.]

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The Theatre in Prisons and Probation Centre

known as TiPP

Notes to the Financial Statements for the Year Ended 31 March 2025

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Gifts in kind

Gifts in kind are recognised in different ways dependent on how they are used by the charity:

(i) Those donated for resale produce income when they are sold. They are valued at the amount actually realised.

(ii) Those donated for onward transmission to beneficiaries are included in the Statement of Financial Activities as incoming resources and resources expended when they are distributed. They are valued at the amount the charity would have had to pay to acquire them.

(iii) Those donated for use by the charity itself are included when receivable. They are valued at the amount the charity would have had to pay to acquire them.

Investment income

Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Page 18

The Theatre in Prisons and Probation Centre

known as TiPP

Notes to the Financial Statements for the Year Ended 31 March 2025

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and Trustees meetings and reimbursed expenses.

Government grants

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating cither to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

Taxation

The charity is considered to pass the tests set out in Paragraph | Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £500.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class

Equipment

Depreciation method and rate 25% Straight line

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and cail deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Page 19

The Theatre in Prisons and Probation Centre

known as TiPP

Notes to the Financial Statements for the Year Ended 31 March 2025

Fund structure

Unrestricted income funds are general funds that are available for use at the Trustees discretion in furtherance of the objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Pensions and other post retirement obligations

The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Classification

Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual atrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of[its][liabilities.]

3 Income from donations and legacies

Unrestricted
funds Restricted Total Total
General funds 2025 2024
£ £ £ £
Donations and legacies;
Donations - - - 18
Grants received;
Revenue grants - 49,500 49,500 323,795
Gifts in kind 7,500 - 7,500 7,500
7,500 49,500 57,000 331,313

Page 20

The Theatre in Prisons and Probation Centre

known as TiPP

Notes to the Financial Statements for the Year Ended 31 March 2025

4 Income from charitable activities

Unrestricted
funds Total Total
General 2025 2024
£ £ £
Fees 188,342 188,342 210,149
5
Investment income
Unrestricted
funds Total Total
General 2025 2024
£ £ £
Interest receivable and similar income;
Interest receivable on bank deposits 1,388 1,388 -
6
Expenditure on charitable activities
Total Total
2025 2024
Note £ £
Staffcosts 124,29] 63,265
Fees 182,273 154,818
Travel and subsistence 1,352 462
Marketing 1,465 734
Insurance 3,851 3,645
Other costs 9,045 1,172
Allocated support costs 7 9,588 9,429
Governance costs 7 4,630 4,068
336,495 237,593

Included in the expenditure above is £49,500 (2024: £Nil) relating to restricted funds.

Page 21

The Theatre in Prisons and Probation Centre

known as TiPP

Notes to the Financial Statements for the Year Ended 31 March 2025

7 Analysis of governance and support costs

Charitable activities expenditure
Unrestricted
funds Total Total
General 2025 2024
£ £ £
Office accomodation 7,500 7,500 7,500
Office costs 2,088 2,088 1,929
9,588 9,588 9,429
Governance costs
Unrestricted
funds Total Total
General 2025 2024
£ £ £
Independent examiner fees
Examination ofthe financial statements 2,100 2,100 2,100
Other fees paid to examiners 2,530 2,530 1,968
4,630 4,630 4,068

8 Trustees remuneration and expenses

No Trustees, nor any persons connected with them, have received any remuneration from the charity during the year,

No trustees have received any reimbursed expenses or any other benefits from the charity during the year.

Page 22

The Theatre in Prisons and Probation Centre

known as TiPP

Notes to the Financial Statements for the Year Ended 31 March 2025

9 Staff costs

The aggregate payroll costs were as follows:

The aggregate payroll costs were as follows:
2025 2024
£ £
Staffcosts during the year were:
Wages and salaries 120,793 61,422
Pension costs 3,498 1,843
124,291 63,265

The monthly average number of persons (including principal staff) employed by the charity during the year expressed as full time equivalents was as follows:

expressed as full time equivalents was as follows:
2025 2024
No No
Charitable activities 4 2
Administration 1 I
5 3

No employee received emoluments of more than £60,000 during the year.

The total employee benefits of the key management personnel ofthe[charity][were][£38,284][(2024][-][£35,652).]

10 Independent examiner's remuneration

10 Independent examiner's remuneration
2025 2024
£ £
Examination ofthe financial statements 2,100 2,100
Other fees to examiners
Allotherservices 2,530 1,968

11 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable gains Act 1992 to the extent that these are applied to its charitable objects.

12 Tangible fixed assets

Page 23

The Theatre in Prisons and Probation Centre

known as TiPP

Notes to the Financial Statements for the Year Ended 31 March 2025

Furniture and
equipment Total
£ £
Cost
At 1 April 2024 6,068 6,068
Additions 2,060 2,060
At 31 March 2025 8,128 8,128
Depreciation
At 1 April 2024 5,994 5,994
Charge for the year 589 589
At 31 March 2025 6,583 6,583
Net book value
At 31 March 2025 1,545 1,545
At 31 March 2024 74 74
13 Debtors
2025 2024
£ £
Trade debtors 33,070 273,074
Accrued income 41,550 -
74,620 273,074
14 Cash and eash equivalents
2025 2024
£ £
Cashatbank 199,633 80,701

Page 24

The Theatre in Prisons and Probation Centre

known as TiPP

Notes to the Financial Statements for the Year Ended 31 March 2025

15 Creditors: amounts falling due within one year

2025 2024
£ £
Other taxation and social security - 757
Pension scheme creditor 755 598
Accruals 31,568 19,254
32,323 20,609
16 Funds
Balance at
Balance at 1 Incoming Resources 31 March
April 2024 resources expended Transfers 2025
£ £ £ £ £
Unrestricted funds
General
General funds 333,240 204,887 (294,652) (49,500) 193,975
Restricted funds
Youth Music - 49,500 (49,500) 49,500 49,500
Total funds 333,240 254,387 (344,152) - 243,475
Balance at
Balance at I Incoming Resources 31 March
April 2023 resources expended Transfers 2024
£ £ £ £ £
Unrestricted funds
General
General funds 23,371 541,462 (231,593) - 333,240
Restricted
Positive Steps 6,000 - (6,000) - -
Totalfunds 29,371 541,462 (237,593) - 333,240

The specific purposes for which the funds are to be applied are as follows:

The Youth Music funding is a grant for specific activities, linked to a multi-year grant from the national music funder, Youth Music. The project it funds is Rhythm & Renewal.

Page 25

The Theatre in Prisons and Probation Centre

known as TiPP

Notes to the Financial Statements for the Year Ended 31 March 2025

17 Analysis of net assets between funds

Unrestricted Total funds at
funds Restricted 31 March
General funds 2025
£ £ £
Tangible fixed assets 1,545 - 1,545
Current assets 224,753 49,500 274,253
Current liabilities (32,323) - (32,323)
Total net assets 193,975 49,500 243,475
Unrestricted Total funds at
funds Restricted 31 March
General funds 2024
£ £ £
Tangible fixed assets 74 - 74
Current assets 353,775 - 353,775
Current liabilities (20,609) - (20,609)
Totalnetassets 333,240 - 333,240

18 Related party transactions

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.

Page 26

The Theatre in Prisons and Probation Centre

known as TiPP

Notes to the Financial Statements for the Year Ended 31 March 2025

19 Prior year Statement of Financial Activities

Unrestricted Restricted Total
funds funds 2024
Note £ £ £
Income and Endowments from:
Donations and legacies 3 331,313 - 331,313
Charitable activities 4 210,149 - 210,149
Total income 541,462 - 541,462
Expenditure on:
Charitable activities 6 (231,593) (6,000) (237,593)
Total expenditure (231,593) (6,000) (237,593)
Net income/(expenditure) 309,869 (6,000) 303,869
Net movement in funds 309,869 (6,000) 303,869
Reconciliation offunds
Total funds brought forward 23,371 6,000 29,371
Totalfundscarriedforward 16 333,240 - 333,240

Page 27