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2021-03-31-accounts

Page
Report ofthe Trustees 1 to 9
Report ofthe Independent
Auditors		 10 to 13
Statement ofFinancial Activities 14
Balance Sheet
Cash Flow Statement 16
Notes to the Cash Flow Statement 17
Notes to the Financial Statements 18 to 30

2021 2020
Unrestricted Restricted Total Total
funds tunds funds funds
Notes f, f
INCOME AND ENDOWMENTS PROM
Donations
and legacies		 86,776 66,320 153,096 71,835
Charitable
activities
Prisoner Family Welfare 771,701 82486 853,987 1,510,421
Young People 89,127 89,127 50,258
Rehabilitative
Support		 252,785 252,785 252,817
Management
and labour re-charge		 29,980 29,980 49,979
Investment
income		 3 24,798 24,798 27,656
Total 1,166,040 237,733 1,403,773 1,962,966
EXPENDITURE ON
Charitable
activities
Prisoner Family Welfare 914,614 122,241 1,036,855 1,553,307
Young People 83,481 83,481 61,543
Caravan Holidays 5398
Grants to Prisoners Families 49,463 49,463 53,420
Rehabilitative
Support		 247,602 9456 256,858 241,456
Total 1,211,679 214,978 1,426,657 1,915,124
Net gains/(losses)
on investments		 24,811 24,811 (12,821)
NKT INCOME/(EXPENDITURE) (20,828) 22,755 1,927 35,021
Transfers
between
funds		 20 8,734 (8,734)
Net movement
in funds		 (12,094) 14,021 1,927 35,021
RECONCILIATION
OFFUNDS
Total funds brought forward 1,024,370 133,569 1,157,939 1,122,918
TOTAL FUNDS CARRIED FORWARD 1,012476 147,590 1,159,866 1,157,939

2021 2020
Unrestricted Restricted Total Total
funds funds funds funds
Notes I 8
FIXEDASSETS
Tangible
assets		 12 16,873 16,873 9,046
Investments
Investments 13 I I I
Investment
property		 14 275,000 275,000 275,000
291,874 291,874 284,047
CURRENT ASSETS
Stocks 15 11,710
Debtors 16 149,357 10,882 160239 163,609
Investments 17 275,423 275,423 233426
Cash at bank and in hand 384,443 136,708 521,151 521,493
809,223 147,590 956,813 930,038
CREDITORS
Amounts
falling due within one year		 18 (88,82] ) (88,821) (56,146)
NKT CURRENT ASSETS 720,402 147,590 867,992 873,892
TOTAL ASSETSLESSCURRENT
LIABILITIES 1,012,276 147,590 1,159,866 1,157,939
1,012,276 147,590 1,159,866 1,157,939
FUNDS 20
Unrestricted
funds		 1,012,276 1,024,370
Restricted
funds		 147,590 133,569
TOTAL FUNDS 1,159,866 1,157,939

2021 2020
Notes f,
Cash flows from operating activities
Cash generated
&om operations		 27,247 48,005
Net cash provided
by operating
activities		 27247 48,005
Cash flows from investing activities
Purchase oftangible
Axed assets		 (14,751) (4,147)
Profit / loss on fixed asset investments 24,811 (12,821)
Interest received 4,548 7,406
Movement
in managed
investments		 (42,197) 18,571
Net cash (used in)iprovided by investing activities (27,589)
Change ia cash and cash equivalents in
the reporting
period		 (342) 57,014
Cash and cash equivalents at the
beginning
ofthe reporting		 period 521,493 464,479
Cash and cash equivalents at the end of
the reporting
period		 521,151 521,493

NOTES TOTHE CASH FLOW STATEMKN P
FORTBKYEARENDED 31MARCH 2021		 NOTES TOTHE CASH FLOW STATEMKN P
FORTBKYEARENDED 31MARCH 2021		 NOTES TOTHE CASH FLOW STATEMKN P
FORTBKYEARENDED 31MARCH 2021		 NOTES TOTHE CASH FLOW STATEMKN P
FORTBKYEARENDED 31MARCH 2021
RECONCILIATION
OFNET INCOME TO NET CASH FLOW FROM OPERATING ACP		 DEITIES
2021 2020
f,
Net income for the reporting period (as per the Statement ofFinancial
Activities) 1,927 35,021
Adjustments
for:
Depreciation
charges		 4,638 2,630
(Gain)/losses
on investments		 (24,811) 12,821
Loss on disposal offixixt assets 2486
Interest received (4,548) (7,406)
Decrease/(increase) in stocks 11,710 (2,294)
Decrease in debtors 3,370 38,142
Increase/(decrease)
in creditors		 32,675 (30,909)
Net cash provided
by operations		 27447 48,005
ANALYSIS OF CHANGES IN NET FIJNIIS
At 1.4.20 Cash flow At31.3.21
Net cash
Cash at bank and in hand 521,493 (342) 521,151
521,493 (342) 521,151
Liquid resourctu
Deposits included
in		 cash
Current asset investments 233,226 42,197 275,423
233326 42,197 275,423
Total 754,719 41,855 796,574

2021 2020
Donations
and appeals		 23,393 24,127
Grants 108,635 34,650
Subscriptions 1,465 1,437
Other income 19,603 11,621
153,096 71,835
Grants received, inctudtst in the above, are as follows;
2021I 2020
f.
AB Charitable
Trust		 15,000 15,000
29th May 1961Charitable Trust 5,000
The Barbour Foundation 5,000
Hadrian
Trust		 1,000
Sir James Knott Trust 5,000 5,000
Noel Buxton Trust 4,000
Brother Jonathan Trust 2.000
Debtors Relief Fund 2,000
St John's Church, Neville's Cross 2,250 2,150
Esmee Fairbaim Foundation 15,080
Allison Greenlees Continuation Fund 500 500
The National Lottery Community Fund 9,899
The Odin Charitable
Trust		 3,000
StHilda's Trust 1,000 1,000
Comnavirus
Job		 Retention Scheme 48,906
108,635 34,650
INVESTMENT INCOME
2021 2020
I,
Rents received 20,250 20350
Deposit account interest 597 1,464
Dividends
Received		 3rt51 5,942
24,798 27,656

INCOME FROM CHAR IT AB LE ACTIVI TIES
2021 2020
Activity
Tea bar and visitors centre Prisoner Family Welfare 4,593 765,788
Service income Prisoner Family Welfare 34,495
FSOS contracts Prisoner Family Welfare 664,764 516,197
Grants Pnsoner Family Welfare 150,135 228,436
Grants Young People 89,127 50458
Service income Rehabilitative Support 252,785 252,817
Management
charges and
re-charge ofsalaries Management and labour re-charge 29,980 49,979
1,225,879 1,863,475
Grants received, included in the above, are as follows:
2021 2020
BBCChildren
in Need		 43,312 30,082
Durham
Tees Valley CRC		 12,500 12,500
'Ihe Beatrice Laing Trust 5,000 5,000
Esmee Fairbaim Foundation 30,462 30,160
The National
Lottery Community		 Fund 55,000 37,500
High Sherilf Northumberland 750 750
HMPPS Innovation Fund 17,173 123,276
Ballinger Trust 10,000
Clothworkers
Foundation		 3,840 20,000
Durham PCC Community Safety Fund 7,420 9,426
Northumbria
PCC Supporting		 Victims Fund 15,000
Youth Endowment Fund 18,805
Swire Trust 30,000
239,262 278,694
CHARITABLE ACTIVITIES COSTS
&ant
funding of
activities Support
Direct (see note costs (see
Costs
I		 6)
f.		 note 7) Totals
f,
Prisoner Family Welfare 653,024 383,831 1,036,855
Young People 78,103 5,378 83,481
Grants to Prisoners Families 49,463 49,463
Rehabilitative
Support		 248444 8,614 256,858
979,371 49,463 397,823 1,426,657

GRANTS PA YABLE
2021 2020
Grants to Prisoners Families 49,463 53,420
SUPPORT COSTS
Administrative Human
Management Finance expenses resources
I,
Prisoner Family Welfare 250,897 696 80,705 26,333
Young People 690 1405 475
Rehabilitative Support 636 6,161 907
252,223 88,071 27,715
Governance
Premises Depreciation costsI Totals
f.
Prisoner Family Welfare 13,416 6,924 4,860 383,831
Young People 3,008 5,378
Rehabilitative Support 910 8,614
17,334 6,924 4,860 397,823
Activity Basis ofallocation
Management Usage
Finance Finance charges
Adroinistrative expenses Usage
Human
resources		 Usage
Premises Usage
Depreciation Usage

2021 2020
Auditors'
remuneration		 4,260 3,600
Auditors'
remuneration		 for non audit work 3,300
Depreciation - owned assets 4,639 2,629
Degcit on disposal of fixed assets 2386

STAFi i' COSTS
2021 2020
Wages and salaries 1,034,346 1,024,051
Social security costs 79,987 65,486
Other pension costs 47,385 42,964
1,161,718 1,132,501
The averag e monthly
number ofemployees
during
the		 year was as follows:
2021 2020
Charitable activities 67 73
Support 10 10
77 83

COMPARATIVKS FORTHE STATEMENT OFFD IANCIAL ACTIVITIES
Unrestricted Restricted Total
funds funds fundsI
INCOME AND ENDOWMENTS FROM
Donations
and legacies		 29,751 42,084 71,835
Charitable
activities
Prisoner Family Welfare 1,314,485 195,936 1,510,421
Young People 50,258 50458
Rehabilitative
Support		 246,567 6,250 252,817
Management
and labour re-charge		 49,979 49,979
Investment
income		 27,656 27,656
Total 1,668,438 294,528 1,962,966
EXPENDITURE ON
Charitable
activities
Prisoner Family Welfare 1,309,758 243,549 1,553,307
Young People 61,543 61,543
Caravan Holidays 5,398 5,398
Grants to Prisoners Families 53,420 53,420
Rehabilitative
Support		 241,456 241,456

11. COMiPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
funds funds funds
Total 1,610,032 305,092 1,915,124
Net gains/(losses)
on investments		 (12,821) (12,821)
NKT INCOME/(EXPENDITURE) 45,585 (10,564) 35,021
RECONCILIATION OF FUNDS
Total funds brought fortvard 978,787 144,131 1,122,918
TOTAL FUNDS CARRIED FORWARD 1,024372 133,567 1,157,939
12. TANGIBLE FIXED ASSETS
Fixtures
and OBice
fittings equipment Totals
f.
COST
At 1 April 2020 3,271 36,167 39,438
Additions 14,751 14,751
Disposals (1,026) (24,082) (25,108)
At 31March 2021 2,245 26,836 29,081
DEPRECIATION
At 1Apri(2020 2,880 27,512 30392
Charge for year 185 4,454 4,639
Eliminated
on disposal		 (820) (22,003) (22,823)
At 31March 2021 2/45 9,963 12208
NET BOOKVALUE
At 31March 2021 16,873 16,873
At 31March 2020 391 8,655

NKPACS Trading Limited
Registered office'.20Old Elvet, Durham,
Nature ofbusiness; Dormant.		 DHl 3HW
Class ofshare: holding
Ordinary 100
2021 2020
f
Aggregate
capital and reserves		 I I
INVKSTMKNT PROPERTY
FAIR VALIJE
At I April 2020
and 31March 2021 275,000
NET BOOKVALIJE
At 31 March 2021 275,000
At 31March 2020 275,000

Surveyors
at f275,000. The trustees
consider
this
property
had not beeo re-valued,
it would have been

to be the relevant
value
at 31 March 2021.If
included
at the historical costoff2,191.		 the
investme
STOCKS
2021 2020
Visitor Centres 11,710

16. DEBTORS:A MOUNTS FALLING DUE W ITHIN O NE YEAR
2021 2020
Trade debtors 142,382 120,323
Prepayments 17,857 43,286
160,239 163,609
17. CURRENT ASSET~MENTS
2021 2020
Funds under management 275,423 233,226
18. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
I
Trade creditors 10,024 14,361
Amounts
owed		 to group undertakings I I
Social security and other taxes 17,371 16,451
Other creditors 12,720 8,606
Accrual expenses 48,705 16,727
88,821 56,146
19. LEASING AGREEMENTS
Minimum
lease		 payments under non-cancellable operating leases fall due as follows:
2021I 2020
Within one year 2:232 4,212
Between one and five years 126 2,358
2,358 6,570

2021 2020
Within one year 11,813 20450
Between one and five years 11,813
11,813 32,063

Net Transfers
movement between At
At 1,4.20 in funds funds 31,3,21
Ilnrestricted funds
General fund 860,199 13,705 8,734 882,638
Family Holidays 3,700 3,700
Early Days in Custody 160,471 (34,533) 125,938
1,024,370 (20,828) 8,734 1,012276
Restricted funds
Youth Project 50,776 17,644 (660) 67,760
Low Newton Play Scheme 2,375 (2,375)
Special Visits 16,514 808 17322
Holme House Visitors Centre
Communications,
Training k Development		 16,379
33,323		 (4,290) (12,625)
(14,758)		 3,754
14,275
Ann Chambers 1,917 1,917
Courts 11,988 14,992 26,980
Care Lsavers Project 297 (7,231) 22,516 15,582
Parental Rights 832 (832)
133,569 22,755 (8,734) 147,590
TOTAL FIJNDS 1,157,939 1,927 1,159,866
Net movement in funds, included in the above are as follows:
Incoming Resources Gains and Movement
resources expended losses in funds
f,
IJnrestricted funds
General fund 1,101,140 (1,112246) 24,811 13,705
Early Days in Custody 64,900 (99,433 ) (34,533)
1,166,040 (1,211,679) 24,811 (20,828)
Rretricted
funds
Youth Project 101,124 (83,480) 17,644
Special Visits 5,112 (4,304) 808
Communications, Training db Development 30,702 (34,992) (4490)
Courts 49,286 (34494) 14,992
Care Leavers Project 41,677 (48,908) (7231)
Parental Rights 9,147 (8315) 832
Be&tending 685 (685)
237,733 (214,978) 22,755
TOTAL FUNDS 1,403,773 (1,426,657) 24,811 1,927

Net
movement At
At 1.4.19 in funds 31.3.20
Unrestricted funds
General fund 810,711 49,488 860,199
Family Holidays 7,098 (3,398) 3,700
Early Days in Custody 160,978 (507) 160,471
978,787 45,583 1,024,370
Restricted funds
Youth Project 61,063 (10,287) 50,776
Low Newton Play Scheme 2,375 2,375
Special Visits 14,984 1,530 16,514
Holme House Visitors Centre 16,379 16379
Communications, Training &Development 32,791 532 33,323
Ann Chambers 1,917 1.917
Durham Tees Valley CRC 272 (272)
Courts 14,350 (2,362) 1],988
Care Leavers Project 297 297
144,131 (10,562) 133,569
TOTAL FUNDS 1,122,918 35,021 1,157,939
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Gains and Movement
resources expended losses in funds
f,
Unrestricted funds
General fund 1,666,438 (1,604,129) (12,821) 49,488
Family Holidays 2,000 (5398) (3,398)
Early Days in Custody (507) (507)
1,668,438 (1,610,034) (12,821) 45.583
Restricted funds
Youth Project 51,257 (61,544) (10,287)
Special Visits 6,466 (4,936) 1,530
BigLottery 34,749 (34,749)
Communications, Training &Development 30,074 (29,542) 532
Durham Tees Valley CRC 6,250 (6,522) (272)
Courts 42,159 (44,521) (2,362)
Care Leavers Project 123,573 (123 476 ) 297
294,528 (305,090) (10,562)
TOTAL FUNDS 1,962,966 (1,915,124 ) (12,821) 35,021

Net Transfers
movement between At
At 1.4.19 in funds funds 31.3.21
f. f,
Unrestricted funds
General fund 810,711 63,193 8,734 882,638
Family Holidays 7,098 (3398) 3,700
Early Days in Custody 160,978 (35,040) 125,938
978,787 24,755 8,734 1,012,276
Restricted funds
Youth Project 61,063 7357 (660) 67,760
Low Newton Play Scheme 2,375 (2,375)
Special Visits 14,984 2,338 17,322
Holme House Visitors Centre 16,379 (12,625) 3,754
Communications, Training &Development 32,791 (3,758) (14,758) 14775
Ann Chambers 1,917 1.917
Durham
Tees		 Valley CRC 272 (272)
Courts 14,350 12,630 26,980
Care Leavers Project (6,934) 22,516 15,582
Parental Rights 832 (832)
144,131 12,193 (8,734) 147,590
TOTAL FUNDS 1,122,918 36,948 1,159,866
Incoming Resources Gains and Movement
resourcA:s expended losses in funds
f, 8
Unrestricted funds
General fund 2,767,578 (2,716,375 ) 11,990 63,193
Family Holidays 2,000 (5,398) (3398)
Early Days in Custody (99,940) (35,040)
2,834,478 (2,821,713) 11,990 24,755
Restricted funds
Youth Project 152,381 (145,024) 7,357
Special Visits 11,578 (9440) 2,338
BigLottery 34,749 (34,749)
Communications, Training &Development 60,776 (64,534) (3,758)
Durham
Tees		 Valley CRC 6,250 (6,522) (272)
Courts 91,445 (78,815) 12,630
Care Leavers Project 165/50 (172,184) (6,934)
Parental Rights 9,147 (8,315) 832
Befitending 685 (685)
532461 (520,068) 12,193
TOTAL FUNDS 3,366,739 (3,341,781) 11,990 36,948