2023-03-31-accounts - Nepacs

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		Page
Report ofthe Trustees	1	to	S
Report ofthe Independent Auditors	9	to	12
Statement ofFinancial Activities		13
Balance Sheet		14
Cash Flow Statement		15
Notes to the Cash Flow Statement		16
Notes to the Financial Statements	17	to	29

				2023	2022
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies		87,903		87,903	110,167
Charitable activities
Prisoner Family Welfare		1,499,303		1,499,303	1,206,144
Young People		70,222		70,222	53,182
Rehabilitative Support					40,567
Management and labour re-charge					88,582
Investment income		27,226		27/26	24,725
Total		1,684,654		1,684,654	1,523,367
EXPENDITURE ON
Raising funds		3,000		3,000	3,000
Charitable activities
Prisoner Family Welfare		1,396,263	218,481	1,614,744	1/57,784
Young People		65,624		65,624	110,508
Grants toPrisoners Families		46,662		46,662	39,396
Rehabilitative Support					67,965
Total		1,511,549	218,481	1,730,030	1,478,653
Net gains on investments		105,091		105,091	11,566
NET INCOME/(EXPENDITURE)		278,196	(218,481)	59,715	56,280
RECONCILIATION OFFUNDS
Total funds brought forward		997,665	218,481	1,216,146	1,159,866
TOTAL FUNDS CARRIED FORWARD		1,275,861		1,275,861	1,216,146

		31M	ARCH 2023
					2023	2022
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
			C	C	C	C
FIXEDASSETS
Tangible assets		13	6,097		6,097	10,550
Investments
Investments		14	1		1	1
Investment property		15	395,000		395,000	275,000
			401,098		401,098	285,551
CURRENT ASSETS
Stocks		16	1,786		1,786	3,418
Debtors		17	93@14		93@14	130,920
Investments ''LAlstl'al'oanK:ann'nl	nano	18	259,095 boa, aM'		259,095 '005')'85J."	282,484 'os)4 N'
			1,022,947		1,022,947	1,019/32
CREDITORS
Amounts falling due within one year		19	(148,184)		(148,184)	(&8,637)
			874,763		874,763	930,595
TOTAL ASSETSLESSCUlRRKNT
LIABILITIES			1,275,861		1375,861	1216,146
			1,275,&61		1,275,&61	1/16,146
FUNDS		21
Unrestricted funds					1,275,861	997,665
Reericted fish						'l.t &.4ttt
TOTAL FUNDS					1,275,861	1,216,146

F	OR	THE YEARENDE	D 31MARCH 2023
			2023	2022
		Notes
Cash flows from operating activities
Cash generated kom operations			52,648	74,019
Net cash provided by operating activities			52,648	74,019
Cash flows from investing activities
Purchase oftangible fixed assets			(1,662)	(1,740)
Profit / loss on fixed asset investments			(14,909)	11,566
Interest received			6,976	4,475
Movement in managed investments			23,389	(7,061)
Net cash provided by investing activities			13,794	7,240
Change in cash and cash equivalents	in
the reporting period			66,442	81,259
Cash and cash equivalents at the
beginning ofthe reporting period			602,410	521,151
Cash and cash equivalents at the end	of
the reporting period			668,852	602,410

FORTHE YEARENDED 31MARCH 2023	FORTHE YEARENDED 31MARCH 2023	FORTHE YEARENDED 31MARCH 2023
RECONCILIATION OFNET INCOME TO NET CASH FLOW FROM			OPERATING ACTIVIIIES
			2023	2022
Net income for the	reporting	period (asper the Statement ofFinancial
Activities)			59,715	56,280
Adjustments for:
Depreciation charges			6,115	8,062
Gain on investments			(105,091)	(11,566)
Interest received			(6,976)	(4,475)
Decrease/(increase)	in stocks		1,632	(3,418)
Decrease in debtors			37,706	29,320
Increase/(decrease)	in creditors		59,547	(184)
Net cash provided	by operations		52,648	74,019

		At 1.4.22	Cash flow	At31.3.23
Net cash
Cash at bank and	in hand	602,410	66,442	668,852
		602,410	66,442	668,852
Liquid resources
Deposits included	in cash
Current asset investments		282,484	(23,389)	259,095
		282,484	(23,389)	259,095
Total		884,894	43,053	927,947

DONATIONS	AND LE	GACI	ES
					2023	2022
Donations and	appeals				23,387	17,427
Grants					53,770	70,294
Subscriptions					1,092	1,382
Other income					9,654	21,064
					87,903	110,167
Grants received, included		in the	above, are as	follows:
					2023	2022
ABCharitable	Trust				15,000	15,000
29th May 1961Charitable		Trust			5,000	5,000
SirJames Knott Trust						5,000
StJohn's Church, Neville's		Cross				2,000
Ballinger Trust					10,000	10,000
Coronavirus Job Retention		Scheme				18,294
Stamp It Out						5,000
Ecclesiastical						10,000
Kickstart grants					23,770
					53,770	70,294
INVESTMENT INCOME
					2023	2022
Rents received					20,250	20/50
Deposit account interest					1,144	200
Dividends Received					5,832	4,275
					27/26	24,725
INCOME FROM CHAjRITABLE ACTIVI'ITES
					2023	2022
			Activity
Teabar and visitors centre			Prisoner Family Welfare		250,209	41,046
Service income			Prisoner Family Welfare		204,316	188,170
FSOScontracts			Prisoner Family Welfare		710,519	658,870
Grants			Prisoner Family Welfare		334,259	318,058
Grants			Young People		70/22	53,182
Service income			Rehabilitative	Support		40,567
Management charges and
re-charge ofsalaries			Management	and labour re-charge		88,582
					1,569,525	1,388,475

Grants received, included	in t	he	above, are as fo	llows:
						2023	2022
BBCChildren in Need							20,294
Dulverton Trust						39,951
Debtors Relief Fund						1,000
The Beatrice Laing Trust						5,000
The National Lottery Community			Fund			55,000	55,000
Charles Hayward Foundation						25,000
The Garfield Weston Foundation						6,500
Community Foundation						10,242
HMPPS Innovation Fund						52,519	55,108
Northumbria PCC Supporting		Victims Fund				22,778	15,000
Youth Endowment Fund							17,888
Swire Trust						31,090	30,480
HMPPS Womens Community		Sector				10,222	59,817
Local Leadership and Integration			Fund			135,267	117,653
Blue Cabin						9,912
						404,481	371,240
RAISING FUNDS
Investment management	costs
						2023	2022
Portfolio management						3,000	3,000
CHARITABLE ACTIVITIES			COSTS
					Grant
					funding of
					activities	Support
				Direct	(see note	costs (see
				Costs	7)	note 8)	Totals
Prisoner Family Welfare				1,175,068		439,676	1,614,744
Young People				60,682		4,942	65,624
Grants toPrisoners Families					46,662		46,662
				1,235,750	46,662	444,618	1,727,030

2023	2022f
46,662	39,396

SUPPORT COSTS
			Administrative	Human
	Management	Finance	expenses	resources
Prisoner Family Welfare	193,924	2,787	166,157	39,594
Young People			1,222	3,720
	193,924	2,787	167,379	43,314
			Governance
	Premises	Depreciation	costs	Totals
Prisoner Family Welfare	22,508	6,116	8,590	439,676
Young People				4,942
	22,508	6,116	8,590	444,618

Activity		Basis ofallocation
Management		Usage
Finance		Finance charges
Administrative	expenses	Usage
Human resources		Usage
Premises		Usage
Depreciation		Usage

			2023	2022
Auditors'	remuneration		3,900	3,000
Auditors'	remuneration	for non audit work	4,690	3,080
Depreciation - owned		assets	6,115	8,063

STAFFCOSTS
				2023	2022
Wages and salaries				1,059,920	998,497
Social security costs				77,545	71,371
Other pension costs				42,192	42,381
				1,179,657	1,112,249
The average monthly	number ofemployees		during the year was as follows:
				2023	2022
Charitable activities				69	62
Support				5	7
				74	69
The number ofemployees		whose employee	benefits (excluding employer pension costs) exceeded		$60,000was:
				2023	2022
f60,001 - f70,000				1
Key management personnel		remuneration	for the period totalled F156,756(2022:/218,295).
COMPARATIVES FOR		THE STATEMENT OFFINANCIAL ACTTVITII&.S
			Unrestricted	Restricted	Total
			funds	funds	funds
INCOME AND ENDOWMENTS FROM
Donations and legacies			35,615	74,552	110,167
Charitable activities
Prisoner Family Welfare			778,296	427,848	1,206,144
Young People				53,182	53,182
Rehabilitative Support			40,567		40,567
Management and labour re-charge			79,582	9,000	88,582
Investment income			24,725		24,725
Total			958,785	564,582	1,523,367
EXPENDITURE ON
Raising funds			3,000		3,000
Charitable activities
Prisoner Family Welfare			874,603	383,181	1,257,784
Yotatg?eople				110,508	110,508
Grants toPrisoners Families			39,396		39,396
Rehabilitative Support			67,965		67,965

		NOTES TO THE FINANCIAL STATEMENTS - continued FORTHE YEAR ENDED 31MARCH 2023	NOTES TO THE FINANCIAL STATEMENTS - continued FORTHE YEAR ENDED 31MARCH 2023	NOTES TO THE FINANCIAL STATEMENTS - continued FORTHE YEAR ENDED 31MARCH 2023	NOTES TO THE FINANCIAL STATEMENTS - continued FORTHE YEAR ENDED 31MARCH 2023
12.	COMPARATIVES	FOR THE STATEMENT OFFINANCIAL ACTIVITIES - continued
				Unrestricted	Restricted	Total
				funds	funds	funds
	Total			984,964	493,689	1,478,653
	Net gains on investments			11,566		11,566
	NET INCOME/(EXPENDITURE)			(14,613)	70,893	56,280
	RECONCILIATION OFFUNDS
	Total funds brought	forward		1,012,276	147,590	1,159,866
	TOTAL FUNDS CARRIED FORWARD			997,663	218,483	1,216,146
13.	TANGIBLE FIXEDASSETS
				Fixtures
				and	Office
				fittings	equipment	Totals
	COST
	At 1April 2022			2,245	28,576	30,821
	Additions				1,662	1,662
	At 31March 2023			2,245	30,238	32,483
	DEPRECIATION
	At 1April 2022			2,245	18,026	20,271
	Charge for year				6,115	6,115
	At 31March 2023			2,245	24,141	26,386
	NET BOOKVALUE
	At 31March 2023				6,097	6,097
	At 31March 2022				10,550	10,550
14.	FIXEDASSETINVESTMENTS
						Unlisted
						investments
	MARKET VALUE
	At 1April 2022 and	31March 2023
	NET BOOKVALUE
	At 31March 2023
	At 31March 2022
	There were no investment		assets outside the UK

	Registered office: 20Old Elvet, Durham, Nature ofbusiness: Dormant.	DH1 3	HW
	Class ofshare:		holding
	Ordinary		100
				2023	2022
	Aggregate capital and reserves
15.	INVESTMENT PROPERTY
	FAIR VALUE
	At 1April 2022				275,000
	Revaluation				120,000
	At 31March 2023				395,000
	NET BOOKVALUE
	At 31March 2023				395,000
	At 31March 2022				275,000
	Fair value at 31March 2023 is represented	by:
	Valuation in 2023				395,000

	property had	not been re-valued, it would have been included at the historical c	ost ofX2,191.
16.	STOCKS
			2023	2022
	Visitor Centres		1,786	3,418
17.	DEBTORS:	AMOUNTS FALLING DUE Wl'IKIN ONE YEAR
			2023	2022
	Trade debtors		77,941	122,190
	Other debtors			1,933
	Prepayments	and accrued income	15/73	6,797
			93/14	130,920

						2023	2022
	Funds under management					259,095	282,484
19.	CREDITORS: AMOUNTS FALLING DUE			WITHIN	ONE YEAR
						2023	2022
	Trade creditors					23,361	31,952
	Amounts owed to	group undertakings				1	1
	Social security and other taxes						16,391
	Other creditors					22,170	12,810
	Accruals and deferred income					102,652	27,483
						148,184	88,637
20.	LEASING AGREEMENTS
	Minimum lease payments		under non-cancellable	operating	leases fall due as follows:
						2023	2022
	Within one year						786
21.	MOVEMENT IN FUNDS
						Net
						movement	At
					At 1.4.22	in funds	31.3.23
	Unrestricted funds
	General fund				905,875	299,226	1,205,101
	TeaBar					55,253	55,253
	Family Holidays				3,700		3,700
	Early Days in Custody				88,090	(76,283)	11,807
					997,665	278,196	1,275,861
	Restricted funds
	Youth Project				38,005	(38,005)
	Special Visits				16,309	(16,309)
	Holme House Visitors Centre				3,754	(3,754)
	Communications,	Training	gr.Development		21,971	(21,971)
	Ann Chambers				1,917	(1,917)
	Courts				5,161	(5,161)
	Care Leavers Project				21,476	(21,476)
	Beiriending				28,705	(28,705)
	SGW				29,544	(29,544)
	Womens				44/50	(44/50)
	Circles				7,389	(7,389)
					218,481	(218,481)
	TOTAL FUNDS				1/16,146	59,715	1,275,861

				Resources	Gains and	Movement
				expended	losses	in funds
Unrestricted	funds
General fund			1,381,351	(1,187,216)	105,091	299,226
TeaBar			248,303	(193,050)		55,253
Early Days in	Custody		55,000	(131,283)		(76,283)
			1,684,654	(1,511,549)	105,091	278,196
Restricted funds
Youth Project				(38,005)		(38,005)
Special Visits				(16,309)		(16,309)
Holme House	Visitors Centre			(3,754)		(3,754)
Communications,		Training &Development		(21,971)		(21,971)
Ann Chambers				(1,917)		(1,917)
Courts				(5,161)		(5,161)
Care Leavers Project				(21,476)		(21,476)
Be &iending				(28,705)		(28,705)
SGW				(29,544)		(29,544)
Womens				(44/50)		(44,250)
Circles				(7,389)		(7,389)
				(218,481)		(218,481)
TOTAL FUNDS			1,684,654	(1,730,030)	105,091	59,715

Comparatives	fo	r movement in funds
				Net
				movement	At
			At 1.4.21	in funds	31,3.22
Unrestricted	funds
General fund			882,638	23237	905,875
Family Holidays			3,700		3,700
Early Days in	Custody		125,938	(37,848)	88,090
			1,012,276	(14,611)	997,665
Restricted funds
Youth Project			67,760	(29,755)	38,005
Special Visits			17,322	(1,013)	16,309
Holme House	Visitors Centre		3,754		3,754
Communications,		Training &Development	14,275	7,696	21,971
Ann Chambers			1,917		1,917
Courts			26,980	(21,819)	5,161
Care Leavers Project			15,582	5,894	21,476
Be&iending				28,705	28,705
SGW				29,544	29,544
Womens				44+50	44,250
Circles				7,389	7,389
			147,590	70,891	218,481
TOTAL FUNDS			1,159,866	56,280	1,216,146

				Incoming	Resources	Gains and	Movement
				resources	expended	losses	in funds
Unrestricted	funds
General fund				903,786	(892,115)	11,566	23437
Early Days in	Custody			54,999	(92,847)		(37,848)
				958,785	(984,962)	11,566	(14,611)
Restricted funds
Youth Project				80,753	(110,508)		(29,755)
Special Visits				2,224	(3,237)		(1,013)
Communications,		Training	BcDevelopment	37,549	(29,853)		7,696
Courts				6,209	(28,028)		(21,819)
Care Leavers	Project			65,483	(59,589)'		5,894
Parental Rights				55,108	(55,108)
Be &iending SGW				31,501 98,285	(2,796) (68,741)		28,705 29,544
LLIF				117,653	(117,653)
Womens				59,817	(15,567)		44/50
Circles				10,000	(2,611)		7,389
				564,582	(493,691)		70,891
TOTAL FUNDS				1,523,367	(1,478,653)	11,566	56+80

					Net
					movement	At
				At 1.4.21	in funds	31.3.23
Unrestricted	funds
General fund				882,638	322,463	1,205,101
TeaBar					55,253	55/53
Family Holidays				3,700		3,700
Early Days in	Custody			125,938	(114,131)	11,807
				1,012,276	263,585	1,275,861
Restricted funds
Youth Project				67,760	(67,760)
Special Visits				17,322	(17,322)
Holme House	Visitors Centre			3,754	(3,754)
Communications,		Training	&,Development	14,275	(14,275)
Ann Chambers				1,917	(1,917)
Courts				26,980	(26,980)
Care Leavers Project				15,582	(15,582)
				147,590	(147,590)
TOTAL FUNDS				1,159,866	115,995	1,275,861

			Incoming	Resources	Gains and	Movement
			resources	expended	losses	in funds
Unrestricted	funds
General fund			2,285,137	(2,079,331)	116,657	322,463
TeaBar			248,303	(193,050)		55,253
Early Days in	Custody		109,999	(224,130)		(114,131)
			2,643,439	(2,496,511)	116,657	263,585
Restricted funds
Youth Project			80,753	(148,513)		(67,760)
Special Visits			2,224	(19,546)		(17,322)
Holme House	Visitors Centre			(3,754)		(3,754)
Communications,		Training &Development	37,549	(51,824)		(14+75)
Ann Chambers				(1,917)		(1,917)
Courts			6,209	(33,189)		(26,980)
Care Leavers Project			65,483	(81,065)		(15,582)
Parental Rights			55,108	(55,108)
Be&iending			31,501	(31,501)
SGW			98,285	(98,285)
LLIF			117,653	(117,653)
Womens			59,817	(59,817)
Circles			10,000	(10,000)
			564,582	(712,172)		(147,590)
TOTAL FUNDS			3,208,021	(3,208,683)	116,657	115,995