REGisfERED COMPANY NUMBER: 04216908 (England ond Wales)
REGISTERED CHARITY ]YUMBER: 1088051
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
FOR
NEPACS
Sumer Auditco Limited
The Beehive Building
Beehive Ring Road
Crawley
Gatwick
RH6 OPA

NEPACS
CONTENTS OF THE FINANCIAL ￿ATEmENTs
FOR THE YEAR ENDED 31 MARCH 2024
Page
Report of the Trn$tees
i to 10
Report of the Independeni Audltors
11 to 14
StAtement of FinAn¢ial Activiti¢s
15
BAlance Sheet
16
C*sh Flow Statement
17
Notes to the CAsh Flow St*tement
18
Notes to the Financial Statements
19 to 33

NEPACS (REGisfERED NUMBER: 04216908)
REPORT OF THE TRusfEES
FOR THE YEAR ENDED 31 MARCH 2024
The trustees who are also direclors of the charity for the purposes of the Companies Act 2006. present their report with
the finan¢ial ststements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of
Accounting and Reporting by Charities- Ststement of Recommended Practice applicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Rcpublic of Ireland (FRS 102)
(effective l January 2019).
OBJECTIVES AND A￿1vITIEs
Our vision
Every person impactcd by ￿ntact with the justirx or social care system5 should be heard and feel empowered to mAke
positive change happen.
Our mission
To support and enhance the lives of people as they navigate the justice or social care systems, ensuring they always have
someone trusted by their side, aiding understandin& facilits¢in8 wellbeing and promoting positive choices.
Objeetlves and alms
to support and assist families and friends of prisoners in their visits to the prison
to ensure that children visiting lh¢ prison will feel welcome and find the experience as pleasant as is possible
- to relieve hardship due tt) the poverty of the people we support
to support the training and education of offendcrs and other processes that may assisi their rchabilitalion
to wllect and publish inforniation relating to Criminal justice matters and to the prevention of ¢rime
- to provide pastoral support to young people livin8 in care and adults with ￿re experience
Page I

NEPACS (REGisfERED NUMBEIL. 04216908)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
OBJECTIVES AND AcfiviTIES
Significant Activities
The objectives are achieved through:
- Provision of support in visitors centres and play areas across the North East prisons
- Supporting special extended family visits in the North East prisons
Delivery of a spe¢ialisl youth projcct, known as Bee Yourselfl. for children and young people a¢ross the region
- Delivery of an Independent Visitor service for young people living in care
- Delivery of advice and support for families at Teesside Combined Courts. Durham Crown Court and Newcastle Crown
Court
Delivery of specialist programmes for offenders and their families during Early Days in Custody in order to improve
wellbeing and reduce the likelihood of self-harn)
Delivery of Departure Lounge services at the 'prison gale, for individuals ind thcir families at the point of release
Delivery of community-bas¢d rehabilitative support for individuals and their families during the weeks and monihs
after leavin8 prison
Delivery of a tailored programme of support to people who have experienced care, delivered both in prison and on
release into the wider community
Developing publications and attending public m¢¢tings which contribute to debat¢ and research about criminal justice
issues
Offering a family holiday scheme to ihose affected by someone's imprisonment
Awarding small 8rants to prisonerslprisoners, familie$ to relieve hardship and assist resettlement
Hosting an annual NEPACS Awards which recognise and encourage rehabilitstive work in north east prisons
probation
Publlc beneflt
From l April 2008, section 4 the Charities Act 2006 requires all charities to meet thc Icgal Tequirement that ils aims are
for the public benefit. The Trustees confirni that they hav¢ ¢omplied with the duty to have du¢ r¢gard to th¢ Charity
Commission's general guidance on public benefit.
The Charity Commission states that there are two principles to be mel in order to show that an organisations aims are for
the public benefit.. firstly there must be an identifiable benefit or benefits and secondly that thc bcnefit must be to the
public, or a section of the publi¢.
Charities (Protection and Social Investment) Act 2016
The Trustees consider that NEPACS complies with the above legislation regarding fundraising standards.
Page 2

NEPACS (REGisfERED NUMBER: 04216908)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
OBJECTIVES AND A￿1VITIEs
Strategic Priorities
Following a Strategic Review day held by the NEPACS Board of Trustees on 8th January 2023. a new three year
strategy h&8 been produced. The strategy was launched in January of 2024.
Three Year Strategy is focused on:
l. Doing more of what we do well
2. Putting Young People at the heart of what we do
3. Consolidating our presence in the Social Care Scctor
4. Recruitment and retention of staff and volunteers
5. Reaching out lo the most marginalized and vulnerable people. includin8 those at risk of self harni
6. Extending our Women's offer
7. Alleviating hardship
8. Ensuring we remain a resilient and financially sound organisation
Page 3

NEPACS (REGisfERED NUMBER: 04216908)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
ACHIEVEMENT AND PERFORMANCE
Visitors Centres
NEPACS, main priority continues to be to offer a waTrn welcome to visitors. in¢luding providing refreshments and play
space along with emotional support lo those visiting a loved one in prison. OUT Staff have continued to provide sound
written and verbal advice on the visiting procedures in each of our estsblishments. and to support people through the
'first time, visit process. helping to relieve anxietie5 and answer questions.
The numbers of visitors has continued to grow.
Family and Signifieant Other Serviees
NEPACS Continues to d¢liv¢r a specialisi family support services lo people in prison and their families supporting with
range of issues, helping them to navigate the complexities of ihe justice system. We organise regular family days and
father-child events in prisons, enabling families to maintain ties and undertake activities as a family unil,
Famlly Support Programme
NEPACS has continued to provide one•tOryone family support through easework and delivery of our innovative Headin8
Home programme for prison leavers and their families. Heading Home has continued to be successful in preparing
individuals for their release from prison, helping support them to reunite with their families. including provision of
mediation 5UPPOrt.
Family Support Workers have ¢ontinucd to be deployed in HMP Holrne House, HMP Frankland, and HMP
Northumberland as part of the FSOS contracts. wilh a further appointment at HTrJP Deerbolt coming at the end of ihc
financi81 year. NEPACS has ¢ontinued to increase face to face support, helping people to keep their family ties intact,
and helping to r¢du¢e reoffending on release.
Children And Youth Projeet
At the heart of NEPACS, charitable work is our aim to provide excellent services for the children impacted by parentsl
imprisonment and care experience. NEPACS has invested in our CYP offcr and has ¢ontinued ¢0 implcmcnt and evolve
our new Bee Yourselfl. model which is underpinned by the Thrive approach. Work includes group and 1-2-1 activities,
as well as activity days and residenlials. We have also established a Youth Board, made up of 8 young people, to inforni
the future direction of our young people's services.
Buddy. our organisational mascot, ¢ontinues to be a key feature of NBPACS materials and was ready and waiting to
welcome the CYP back. Buddy is now famous in our Buddy and the Box book, written by a volunicer and developed in
2022-23, helping young children to cope with having their father absent from the family home by creating their own
memory box. We ¢ontinue lo distribute the book as a m¢ans of supporting some of our youngesl service users.
Independent Visitors Serviee
NEPACS has ¢on¢inue to dcliver its Jndependeni Visitor (IV) service established in November 2022 and covering 6 (six)
local authority areas in the North-east. The service offers befriending support for young people livin8 in ¢are in ihc form
of regular visits from a dedicated volunteer, matched lo the young person's interest. Participants in this programme also
have access to the Bee Yourseltl. Servi¢e.
Courts Projert
Courts services has continu¢d to deliver support to individuals and families on the 'front line, of the justicc systern in
courts. The project links Closely with our helpline and Early Days in Custody services, ensuring support continues
beyond the Court building.
Early Days in Custody services
NEPACS has expanded its Early Days in Custody provision across most of the region's prisons. offering intensive
5UPPOrt to individuals and their families during th¢ vulnerable first days in a new prison. Building on from our
grant-funded work in Durham, where we have delivered practical and emotional support during the first 2 weeks of
Custody for several years. our Early Days provision now includes a new project funded by the NHS. with a focus on
minimising the risk of self-haTm.
Page 4

NEPACS (REGisfERED NUMBEIL. 04216908)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
Departure Lounge services
NEPACS has continued our delivery of support to individuals and families on the day of relea￿. through our expanded
Departure Lounge services acTOSS three prisons. Piloting new approaches to 'day of release. support, the service offers
practical and emotional support as someone leaves the prison gate. This includes support wlth setting up appointments,
providing toiletries and food packages. offering refreshments. accessing financial support and arranging transport. We
also provide support to families including access to our helpline service.
Rehabilitation Servic￿ in tht Community
NEPACS has established some new community-based projects supporting individuals and families during the weeks and
months following release. This includes provision of accredited volunteer-led discussion groups to support people who
wish to address previous offending behaviour. as well as programmes which support individuals and families to cope
with practical issues following release. reestablishing relationships and readjust to life post-rclcase.
Care LeAvers Project
NEPACS has continued lo be successful in altracting funding in order to support people who have 'experience within the
care systern,. Supporting some of the most vulnerable young mcn in HMYOI Dcerbolt has hclped them to build
resilien¢¢, develop new life skills. reduce stigma and provide support to regain ¢onts¢t and secure networks and ties with
people and communities to which they are returning. We run a number of projects, including our Paving the Way
pro8ramme which helps peopl¢ with ¢ar¢ ¢xpcri¢n¢¢ pr¢par¢ for lif¢ outside prison and an arts based project to support
emotional needs.
GrATht$ and holld*y$
NEPAC.S has continued to rnake grants lo individuals and families we supporL including families with a member in
prlson, those re¢ently released from prison and people using our Departure IA)un8C 5¢rvi¢es. Following our criteria to
ensure that grants are best used to meet Ihc objectives of the Charity, we have continued to offer this much needed
support to the most vulnerable. Our offer has been fijnded both from NEPACS r¢sour¢¢s and also has been supported by
grant ￿ndIng designed to help people cope with the cost of living crisis.
The demand for grants ¢onlinues to rise as statutory sources of support for vulnerable people leaving prison b¢¢ome
more restricted and the cost of living crisis has caused further irnpact on individual and family finances.
NEPACS has also offered a number of short respite carnvan breaks to help families reconnect following the release of
one of it$ members from prison.
Page 5

EPACS (REGISTERED NUMBER: 042J6908)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
FINANCIAL REVIEW
Loss of te4 bar income
Following the re-pro¢urement of the Family and Significant Other (FSOS) contracts in 2022, responsibility for all stock
ordering. purchasing, sales and banking trnnsferred to HMPPS (this excludes HMP Northumberland where the tea bar
Continues lo run as before). This has continued to impact NEPACS, with any arising surpluses after costs remaining
with HMPPS. This has removed our capacity to make decisions on reinvestment of any such surpluses and Testricted
in¢ome. As a result we have continued to seek new sources of funding to support delivery.
Chgritgble Trust fundiDg
Finding ￿ndIng for our delivery projecls has remained somewhat of a challeJ)ge. with many fiinding streams being
short-lem (often for one year duration). This has created some uncertainty in terms of planning staff rcsources.
Howevcr we have continued to be aclive in seeking new funds and reapplying for expired grants and have continued to
invest in our services during periods between grants (e.g. Early Days provision and some youth services)
ContrAet gnd grant funding from Minlstry of Justice (MOJY HM Prlson and Probation Servlee (HMPPS)
NEPACS holds a number of contracts and grants with MoJ/HMPPS, including our FSOS Contract. Recent contracts and
grants have seen a move towards 'quarterly retrospective claims, payment mechanisms. in which expenditure can only be
recouped from MOJIHMPPS at the end of a 3 month period and upon supply of proof of expenditure. This impacts on
¢a$hflow and creates additional administrativc burden, which we conlinuc to naviga*,
Other Contracts are offered on a ¢all-off basis, dependin8 on referrals made which are out of NEPACS, control, with no
guarantee of income. Again, this has created unccrtainty in lern)s of resource planning and forecastin& as well as
causing further Administrative burden in lenns of managing the contracts which in tum reduces stsff capacity to
undertake business development work. We continue to liaise closely with MoJ/HMPPS to sharc concerns and navlgate
the grant/contra¢t mechanisms.
Investment polley and objectlves
The Charity possesses two principal investments:
(i) A freehold property in Old Elvec Durham, which was, until September 2023, rented out to a professionhl firni.
Following the decision of the tenant to move from the building. it has remained unoccupied and the building requires
some maintenan¢e inveslrnent. Negotiations with the previous tenants regarding contractcd dilapidations payments are
on.8oin8. The Trustees have considered the alicrnative of selling the property but have decided to relain the property at
the presenl time, considering li a valuable asset, although this decision remains under regular review.
(li) Due to poor rates of return on cash reserves, the Charity placed £250,000 with Rathbone Inve5tmcnl Management
Ltd. This is invested on a low risk basis and is easily accessible should the need arise. A further £1 00,000 has been
invested with Rathbones in 6 month bonds lo generate some additional investment income during a period of higher
inlerest rates. Th¢ issue of ethics has been discussed with Rathbones.
Reserves policy
The Trustees have dccided that £290,000 should be held as essential pre¢autionary reserves (approximately 16.50/0 of
forecast annual expenditure). There arc still sufficient funds available in reserves to enable the Charity to consider
promoting new developmcnts by providing mat¢hed funding to encourage grant awarding bodies lo support the Charity,
or fund new developments directly from ils resources in the hope that once the value of the work is demonstrated,
funding bodies will enable the work to continue.
STRUCTURE, GOVERNANCE AND MANAGEMENr
Governing document
The charity is controlled by its governing documenL a deed of trusL and constitutes a limited company, limited by
guarantee, as defined by the Companies Act 2006.
Page 6

IYEPACS (REGISTERED Tr4UMBER: 04216908)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
STRUCTURE, GOVERNANCE AND MANAGEME
Retruitment and appointment of new trustees
As NEPACS ¢ontinues to grow, develop and diversify the need has arisen to Tecruit new trustees in a more fomal way
than word of mouth. Using Trustee role profiles and dedicated Trnstee adverts we continue to seek people to join us
who bring specific skills such as HIL Business DevelopmenL Markcting and Communications.
We are also keen to recruit more people. includin8 Trustees with lived experi¢n¢¢.
There ar¢ currently I l (eleven) trustees ele¢ted for a period of three years after which they must be re4lected at the next
AGM.
OrgfinisAtionAI $trnclur¢
NEPACS is led by a Chief Executive Officer who takes responsibility for the overall delivery. personnel policies and
fonvard planning of the society via NEPACS, strategic and operational plans. Supported by a Business and Finance
Dir¢¢tor this arrangement has proven to be highly successful and effective, particularly in navigating the increasingly
complex grantl¢ontra¢t management systems.
A Senior Leadership Team comprising 8 members of staff including the CEO and Business and Finance Dircctor.
oversee the runnin8 of the organization on a daily basis. The ieam comprises both operational managers and
nonwoperational specialists.
Team Manager5 are now in place leadin8 on specific areas of operations.
A Business Support Manager has continued to oversee the r¢quired Business functions including HR supported by an
outsourced arrangement with a HR legal advisory finn.
We have continued to cmbed the outsourcing of financial fvnclions, which took placc in 2022. this includes management
accounts, book-keeping and payroll. We have continued lo make headway in improving the financi81 function and
redistribution of financial responsibilities with regular detailed reporting available for trustees during - and between
trustee meetings.
Inducilon and trAlnlng of neiv tru$l¢es
Most trustees are already familiar with the work of NEPACS, having worked as volunteers in the society or been
involved with the Probation Servi¢e, Local Authorities or with other related charitable bodies. They are issued with the
NEPACS Code of Governance and other supportin8 materials. and en¢ournged to take part in NEPACS induction
training.
Relaled PArtie$
NEPACS is a member of infrastructure bodies CLINKS and VONNE.
NEPACS Su1￿COntracts to St Giles Wise, for the delivery of the Personal Wellbeing contract with Probation.
NEPACS is the lead provider to a subrycontractor for the delivery of one of our community rehabilitstion programmes in
Yorkshire and the Humber, Humbercare Limiled.
NEPACS has several contracts and grants with the Ministry of Justice, HM Probation and Sodexo in relation to
supporting people in prison, their families and significant others both in Custody and in the community.
NEPACS has a contract with six local authorities , coordinated by Newc&8tle City Council on behalf of each authority.
for delivery of the Independent Visitor Service.
NEPACS receives grant fimding from the Department of Health and Social Care for the delivery of its Suicide and
Self-Hami Prevention servi¢e. part of its Early Days in Custody offer.
NEPACS receives fimding from a variety of Charitsble Trusts and Police and Crime Commissioners.
Page 7

NEPACS (REGisfERED NUMBER: 04216908)
REPORT OF THE TRusfEES
FOR THE YEAR ENDED 31 MARCH 2024
STRUCTURE, GOVERNANCE AND MANAGEMENr
Risk mgnagement
In order lo minimise the risk of error. or fraud. financial reporting by progrdmme and activity is made to the Board at
every meeting.
The Charity's previou5 long-tern) secure source of income from rent from the property at 19 Old Elvet in Durham City
ceased in September 2023, although the asset remains held by ihe charity. The other independent sources of income
come from subscriptions. fund-Taising events, charitable donations and legacies and small surpluses from charitsble
activities. These ¢an vary from year to year.
The principal Sources of risk are as follows:
(a) On-going loss of surpluses from FSOS tea bars following the 2022 re-structuring of services means there is
significantly reduced capacity within the organization to make flexible decisions about inv¢sthient in family services,
with most delivery now relianl on direct funding
(b) Uncertain national economic conditions ¢ould affect charitable giving and fundr8ising.
(¢) The continued cost of living crisis may impacl on r¢¢ruitmenl of volunteers in the future.
(d) Funding end dates on grants and contracts and sourcing new funding streams ¢an be difficult and complex thus
requiring use of reserves to fund serrfi¢e activities or wntribute lo other fundin8 sources, to enable us to continue
delivery.
(e) Uncertainty about the future of19 Old Elvel and its ¢apa¢ity lo gencrntc income given the need for investment in the
property, following the departure of the previous tenants; this is accompanied by uncertainty about the level of
dilapidation payment to be received.
REFERENCE AND ADMINISTRATIVE DETAIIS
Registered CompAny number
04216908 (England and Wales)
Regl$¢ered Charlty number
1088051
Registered office
20 Old Elvet
Durham
DHI 3HW
Trustees
J Bla¢k
Mrs K Ogilvie (resigned 161412023)
Mrs S Seacroft
Mrs M Stockdale
M Weeding
Mrs S A Nainby-Luxmoore
D Abrahams
Mrs L Lovell {resigned 141512023)
Rev K Brooke
Ms M Smith (resigned 311312024)
E Thompson
J L Mooney
C S Tague (appointed 251112024)
R Phelan (appoint¢d 251112024)
Company Seeretary
A J Lacey
Page 8

NEPACS (REGisfERED NUMBER: 04216908)
REPORT OF THE TRUSTEES
FOR THE YEAR EIYDED 31 MARCH 2024
REFERENCE AND ADMINISTRATIVE DETAIIS
Senior Statutory Auditor
David Holloway BA FCA DChA
Auditors
Sumer Auditco Limited
The Beehive Building
Beehive Ring Road
Crawley
Gatwick
RH6 OPA
Bankers
Barclays Bank
6 Market Place
Durham City
DHI 3ND
Pr¢$ldent
Professor Karen O'Brien, Vi¢e Chancellor and Warden, Durham University
Vlee Presldent$
Mr Roger Statham
Dlrectors
Officers who served durin8 the year and up 10 the date of this report are:
Hon Chairnian
Hon Treasurer
Mark Weeding
Sareth Nainby-Luxmoo
Chief Execulive OtTi¢er
Amanda Lacey
Members of the Board, who #re directors for the purpose of company law and trustees for the purpose of charity law,
who served during the year and up to the dale of this report are set oul above.
Members of the charitable company guarantee to ￿ntrIbUte an amount not ¢x¢eeding £1 to the assets of the charitable
company in the event of winding up.
STATEMENT OF TRUSTEES, RESPONSIBILITIES
The trustees (who are also the directors of NEPACS for the purposes of company law) are responsible for preparing the
Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom A¢¢ouiiling
Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reportin8 St8ndard 102 "The
Financi81 Reportin8 Standard applicable in ihe UK and Republic of Ireland..
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view
of the state of affairs of the charitable company and of the incoming resour¢es and application of resources, including
the income and expenditure. of the charitable company for that period. In preparing those financial statements. the
trustees arc required to
select suitable accounting policies and then apply them conslstently;
obs¢rYe the methods and principles in the Charity SORP"
make judgements and estimates that 3re re&wnable and pruden¢
pr¢pare the financial statements on the going ¢on¢¢rn b&8is unless it is inappropriate to presume that the charitable
company will continue in business.
Page 9

NEPACS (REGISTERED NUMBER.. 04216908)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
STATEMENT OF TRUSTEES, RESPONSIBILITIES - continued
The trustees are responsible for keeping proper accounting records which disclose with reasonable a¢¢uTacy at any time
the financial position of the charitable cornpany and to enable them to ensure that the financial statements comply with
the Companies Act 2006. Thcy are also resw)nsibl¢ for safeguarding the assets of the charitable company and hence for
taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the trustees are aware:
there is no relevant audit inforniation of which the charitable company's auditOTS are unaware; and
the trustees have taken all steps Ihai they ought to have tsken to make themselves aware of any relevant audit
infomation and to establish that the auditors are aware of that inforniation.
AUDITORS
The auditors, Sumer Auditco Limited. will be proposed for re-appointment at the forthcoming Annual General Meetin8,
This report has been prepared in accordance with the special provisions of Part I S of the Companies Act 2006 relating
to small ¢ompanies.
Approved by order of the board of trustees on I l November 2024 and signed on its behalf by:
M Weedin8 - Trustee
Page 10

REPORT OF THE INDEPENDENT AiYDITORS TO THE MEMBERS OF
NEPACS
Oplnion
We have audited the financial statements of NEPACS Ithe '¢haritable ￿rnpa￿￿) for the year ended 31 March 2024
which comprise the Statement of Financial Activitie& the Balance SheeL the Cash Flow Statement and notes to the
financial statements, including a summary of significant accounting policies. The financial r¢porting framework that has
been applied in their preparation is applicabl¢ law and United Kingdom Accounting Standards (United Kingdom
Generally Accepted Accounting Practice). including Financial Reporting Standard 102 The Financial Reporting
Standard applicable in the UK and Republic of Ireland,.
In our opinion the fmancial statements..
give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its incoming
resources and application of resources, including its income and expenditure. for the year then ended:
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice, including
Financial Reporting Standard 102 'Th¢ Financial Reporting Standard applicable in the UK and Republic of Ireland,;
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for oplnion
We conducted our audit in accordance with Jnternalional Standards on Auditing (UK) (ISAS IUK)) and applicable law.
Our responsibilities under those standards are further dcscribcd in thc Auditors, responsibilities for the audit of the
financial statements section of our report. We are independent of the charitsble company in accordance with the ethical
requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Eihical Standard,
and we have fulfilled our other ethical responsibilities in accordance with these requirements. We belteve that the audit
evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclu$lon$ rtlatlng to golng ¢on¢ern
In auditing the financial stalcmcnts, we have concluded that the trustees, use of the going concern basis of a￿o￿ntIng in
the preparation of ihe financial statements is appropriate.
Based on the work we have perfom)ed, we have not identified any material uncertainties relating to events or conditions
that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going
concern for a period of at least twelve months from then the financial statements are authorised for issu¢.
Our responsibilities and the responsibilities of the trustees with respect to goin8 concern are described in the relevant
sections of this report.
Olher information
The trustees are responsible for the other infonnation. The other inforniation comprises the inforniation included in the
Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.
Our opinion on the financial statements does not cover the other inforniation and, except to the e)rtent otherwise
explicitly st&t¢d in our r¢poiL we do not express any forni of assurance ¢onclu$ion thereon.
In connection with our audit of the financial statements, our responstbility is to read the other information and, in doing
so, consider whether the other inforniation 1$ m81erially inconsislenl with the financial statements or our knowledge
obtained in the audit or otherwise appears to be materially misststed. If we identify such material inconsistencies or
apparent material misstatements. we are required to deterniine whether this gives rise to a material misststement in the
financial statements themselves. If, based on the work we have perfornied, we conclude that there is a material
misstatement of this other inforn]ation, we are required to report that fact. We have nothing to report in this r¢g8rd,
Opinions on olher matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
the infomiation given in the Report of the Trustees for the financial year for which the financial statements arc
prepared is consistent with the financial statements. and
the Report of the Tru51ees has been prepared in accordance with applicable legal requirements.
Pagell

REPORT OF THE JNDEPENDEiYf AUDITORS TO THE MEMBERS OF
NEPACS
Matters on whieh we are required to report by exception
In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of
the audit, we have not identified material misstatements in the Report of the Tn￿te¢s.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us lo report to you
if. in our opinion:
adequate accounting records have not been kept or returns adequate for our audit have not been received from
branches not visited by us. or
the financial statements are not in agreement with the acwunting records and returns. or
Certain disclosures of trustees, remuneration specified by law are not made. or
we have not received all the infom)ation and explanations we require for OUT audit- or
the trustees were not entitled lo take advantage of the small companies exemption from the requirement to prepare a
Strategic Report or in preparing the Report of the Trustees.
Responsibilities of trustees
As explained more fully in the Statement of T￿￿tees, Responsibilities. the trustees (who are also the directors of the
charilable company for the purposes of ¢ompany law) are responsible for the preparation of the financial statements and
for being satisfied thal they give a true and fair view, and for such internal control &$ the trustees detennine is necessary
to enable the preparation of financial statements that are free from malerial misstatement. whether due to fraud or e￿Or.
In preparing the financial statements, the trustees are responsible for assessing the Charitable company'5 ability to
continue as a going concern, disclosing. as applicable. mallers ￿lAted to going concern and usin8 the going ¢oncern
basis of accounting unless the trustees either intend to liquidate the charitsble Company OT to ¢ea5e operations. or have
no realistic alternative but to do so.
Page 12

REPORT OF THE INDEPEIYDEiYf AUDITORS TO THE MEMBERS OF
NEPACS
Our responsibilities for the audit of the fin*neial statements
Our objectives ￿¢ to obtain reasonable assurance about whether the financial statements as a thole are free from
material misstatement, whether due to fraud or error, and to issue a Report of the Independent Audilors that includes our
opinion. Reasonable assurance ts a high level of &ssurance, but is not a guarantee that an audit conducted in accordance
with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error
and are considered material if, individually or in the aggregate, they could re&qonably be expected to influence the
economic decision5 of users tsken on the basis of thesc financial ststements.
The extent to which our procedures are Capable of detecting irregularities, including fraud 15 detsiled below:
Our audit must be alert to the risk of manipulation of the financial ststements and seek to understand the incentives and
opportunities for management to achieve this.
We undertake the following procedures lo identify and respond to these risks of non•complian¢e:
the engagement partner ensured that the engagement team collectively had the Jppropriatc competence. capabilities
and skills to identify or recognise non-compliance with applicable laws and regulalions.
we identified the laws and regulations applicable to the charitsble ￿MpanY through Oiscussions with management and
from our knowledge and experience of this sector.
we focussed on specific laws and regulations Ivhich we considered may have a direct material effect on the financial
statements or the operations of ihc charitable company, including the Charities Acts. Companies Acts. tsx legislation,
employment, environmental and health and safety Icgislation.
we assessed the ¢xtent of compliance with the laws and regulalions identlfied abov¢ through making enquiri¢s of
rnanagement and inspecting legal correspondence- and
identified laws and regulations were communicalcd within the audil team regularly and the team remained alcrt to
instances of non-compliance throughout Ihc audit.
We &8sess¢d the susceplibility of the charitable company's financial statements to material misstatrment, including
obiaining arb understanding of how fraud mighi occur. by..
making enquiries of management as to where they considered there a susceptibility to fraud, their knowledge of
actual, suspected and alleged fraud;
¢onsiderin8 the internal controls in place to mitigate risks of fraud and non-compliance with laws and re8ul81ions.
To address the risk of fraud through management bias and override of controls, we:
perfornied analytical procedures io identify any unusual or unexpected r¢lationships:
tested journal entries to identify unusual transactions.
assessed whether judgements and assumplions made in delenninin8 any accounting estimates were indicative of
potential bias.
investigated the rationale behind significant or unusual transactions.
In response to the risk of irregularities and non4omplianrK with laws and regulations. we designed procedures which
included, bul were nol limilcd to..
agreeing financial statement disclosures to underlying supporting documentstion;
reading minutes of meetings of those charged with govem8n¢e;
enquirin8 of management as to actual and potential litigation claims:
- reviewing correspondence with HMRC and thc company's legal advisers.
Through these pro¢edur¢s, we did not be¢ome awdre of actual or suspected non-complian¢¢.
We planned and perfornied our audit in accordance with auditing standards but owing to the inherent limitations of
procedures required in these areas, there is an unavoidable risk that we may not have dete¢ted a material misstatement in
the accounts. The further removed non-compliance with laws and regulations is from the events and transactions
reflected in the financial statements, the less likely we would become aware of it. The risk of noi deteding a material
misstatement due to fraud 15 higher than the risk of not detecting one resulting from err()r. as fraud may involve
Concealment. collusion, forgery. misrepresentations, or ove￿Ide of internal controls. We are not responsible for
preventing non￿OMpliance and cannot be expected to detect notFcompliance with all laws and regulations.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting
Council's website at ww3v.fr¢.org.uklauditorsreSPODsibilities. This description forms part of our Report of the
Independent Auditors.
Page 13

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
NEPACS
Use of our rtport
This report is made solely to the charltable Companys members, as a body. in a¢coTdance with Chaptsr 3 of Part 16 of
the Companies Act 2006. Our audit work has been undertaken so thai we might state to the ¢haritable companys
members those matters we are required to state to thern in an auditors, report and for no other purpose. To the fullest
extent perniitted by law, we do nol accept or assume responsibility lo anyone other than the charitable company and the
charitable company's members as a body, for our audit work. for this reporL or for the opinions we have forn]cd.
David Holloway BA FCA
ChA (Senior Statutory Auditor}
for and on behalf of Sum¢r Auditco Limiied
The Beehive Building
Beehive Ring Road
Crawley
Gatwi¢k
RH6 OPA
Date.,
Page 14

NEPACS
STATEMENf OF FINANCIAL AcfiviTIES
(INCORPORATING AN INCOME AND EXPENDITURE Accourffj
FOR THE YEAR ENDED 31 MARCH 2024
2024
Total
funds
2023
Total
fvnds
Unrestricted
funds
Restricted
fi]nds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
42.836
4,625
47.461
87,902
Charitsble activities
Prisoner Family Welfare
Young People
1,247,901
395,886
61.436
.643.787
61,436
.499.303
70,222
Investment income
23,120
23.120
27,226
Total
1,313,857
461.947
1,775.804
1,684,653
EXPENDITURE ON
Raising funds
3,000
3.000
3,000
Charitable aetivitie$
Prisoner Family Welfare
Young People
Grants lo Prisoners Families
.295.646
45,863
35,487
320,637
70,120
1.616,283
115,983
35.487
1.614,743
65.624
46,662
Total
1.379,996
390.757
,770,753
1,730,029
Nel gains on investments
20,518
20,518
105,091
NET INCOMEI(EXPENDITURE)
(45,621)
71,190
25.569
59.715
RECONCILIATION OF FUNDS
Total funds brought forward
1,275.861
1.275,861
1.216,146
TOTAL FUNDS CARRIED FORWARD
1,230,240
71.190
1,301.430
,275,861
The notes forn) part of these financial statements
Page 15

NEPACS (REGIsfERED NUMBER: 042J6908)
BALANCE SHEET
31 MARCH 2024
2024
Totsl
funds
2023
Total
funds
Unrestricted
funds
Restricted
nds
Notes
FIXED ASSETS
Tangible assets
Investments
Investments
Investment property
13
13,040
13,040
6.097
14
15
395,000
395.000
395,000
408.041
408,041
401,098
CURRENT ASSETS
Stocks
Debtors
Investments
Cash al bank and in hand
16
17
18
3,558
239,634
293,116
496,864
3.558
239,634
293.116
496,864
1,786
93.214
259,095
668,854
1,033,172
1,033,172
1,022,949
CREDITORS
Amounts falling due within one year
19
(210,978)
71,195
(139,783)
(148,186)
NET CURRENT ASSETS
822,194
71,195
893,389
874,763
TOTAL ASSETS LESS CURRENT
LIABILITIES
1230,235
71,195
1,301,430
1,275,861
NET ASSETS
,230,235
71,195
1.301.430
1,275,861
FUNDS
Unrestricted funds
Restricted funds
20
1,230,235
71.195
1,275,861
TOTAL FUNDS
1,301,430
1,275,861
These financial statements hav¢ been prepared in accord8n¢e with the provisions applicabl¢ to Charilable ¢ompanies
Subje￿ to the small companies regime.
The financial statements were approved by the Board of TTUStees and authorised for issue on I l November 2024 and
were signed on its behalf by:
M Weeding - Trustee
The notes forni part of these financial statements
Page 16

NEPACS
CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Notes
C*sh flows from operating Attiviti
Cash generated from operations
(154,545)
55,650
Net cash (used inyprovided by operating activities
(154.545)
55,650
C2sh flows from investing activities
Purchase of tangible fixed assets
Pur¢hase of current asset inveslments
Sale of current asset investments
Interest re¢eived
Dividends received
Portfolio management fees
(13.773)
{54,692)
41.189
6,934
5,897
(3.000)
(1,662)
(26,217)
34,697
1,144
5.832
(3,000)
Net cash (used in)/provided by investing activities
(17.445)
10,794
Change In eash and ¢4sh equfvalen¢s In
the reporting period
Cash and cash ¢quiv*lents at the
beglnnlng of the reporting period
(171,990)
66,444
668,854
602.410
CA$h and cAJh equivAlentS gt the end of
the reporting perlod
496,864
668,854
The notes forni part of these financial statements
Page 17

NEPACS
NOTES TO THE CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 MARCH 2024
RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPEIL4TING AcfiviTIES
2024
2023
Net ineome for Ihe reporting ￿riod (as per the Statement of Finantial
Activities)
Adjustments for:
Depreciation charges
Gain on inveslments
Interest received
Dividends received
Portfolio management fees
(In¢re8se)Idecrease in stocks
(In¢rease)Idecrease in deblors
(Decrease)lincrease in credilors
25,569
59.715
6,830
(20.518)
(6.934)
(5,897)
3,000
(1,772)
(146,420)
(8.403)
6.115
(105,091)
(1,144)
(5,832)
3,000
1,632
37,706
59,549
Net Cash {ll￿d in)Iprovided by operations
(154,545)
55,650
ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.23
Cash flow
At 31.3.24
Net Cash
Cash at bank and in hand
668.854
(171,990)
496,864
668.854
(171,990)
496,864
Liquid resources
Deposits included in cash
Current asset investments
259.095
34,021
293,116
259.095
34,021
293,116
Totsl
927,949
(137,969)
789.980
The notes forni part of these financial statements
Page 18

NEPACS
NOTES TO THE FINANCIAL STATEME
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES
BASIS of preparing the financial statements
The financial ststements of the charitable company, which is a public benefit entity under FRS 102, have been
prepared in accordance wilh the Charities SORP (FRS 102) 'Accounting and Reporting by Charitie5'. Statement
of Recommended Practice applicable to charities preparing their a¢counts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) {effective l January 2019),,
Financial Reporting Standard 102 'The Financial Reporting Stsndard applicable in the UK and Republic of
Ireland, and the Companies Act 2006. The financial statements have been prepared under the histori¢81 Cost
convention, with the exception of investments which are included al market value, as modified by the revaluation
of certain assets.
Income
All income is recognised in the stsiemenl of Financial Activities once ihe charity has entitlement to the funds, it
is probable that the income will be received and the amount can be measured reliably.The following specific
policies are applied to particular categories of income:
Voluntary in¢ome is received by way of grants and donaiions are included in fvll in the Statement of Financial
Activities when the charity becomes entitled. Grants, where cnliilemcnt is not conditional on the delivery of a
specific perforn)8nc¢ by the charity, are recognised when the charity becomes unconditionally entillcd to the
grant.
Incoming resources from charilable trading activities are accounted for when earned.
Grants and fees received for current year expenditure and grdnts for pur¢h&se of fixed assets are recognised in
full in the Statemcnl of Financial Activities in the period in which they are received, provided that the Conditions
for receipt have been complied with.
Income is deferred only where the criteria for recognition as incoming resources in the Statement of Financial
Activities does not exist at the balance sheet date.
Expenditure
Liabilities are re¢ognised as expenditure as soon as there is a legal or ¢on$tru¢tive obligation committing the
charity to that expenditure, it is probable th4t a transfer of economic benefits will be required in Settlement and
the amount of the obli8ation can bc measured reliably. Expenditure is accounted for on an accruals basis and has
been classified under headings that aggregate all cost related to the category. Where wsts ¢annot be directly
attributed to particular headings they have been allocated to activities on a basis consistent with th¢ use of
resources.
Grants offered subject to conditions which have not been met at the yeor end date ore noted as a commitment bul
not accrued as expenditure.
Government grants
Grants relating to revenue are recogni5cd in in¢ome on a systematic basis over the periods in which thc entity
recognises the related ¢osts for which the grant is intended to compensate.
Alloc4lion and apportionmenl of Costs
All costs are allocated between the expenditure c8te8ories of the SOFA on a basis designed to reflect the use of
the resour¢e. Costs relatin8 to a particular activity are allocated diredly. others are apportioned on an appropriate
basis as set out in Note 8.
T*ngible filed *$$et$
Depreciation is provided at the following annual rates in order to write off each asset over its cstirnated useful
life.
Fixtslres and fittings
Office equiprnent
250/0 on reducing balance
33 % on cost and 330/ts on reducing balance
Investment property
Investment property is sho￿1 at most recent valuation. Any aggregate surplus or deficit arising from ¢hanges in
market value is reported in the "gains and loS￿S on investment assels" s￿li0n of the Statement of Financial
Activities and is carried forward in the surplus reserve in the balance sheeL
Page 19
continued...

NEPACS
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES- eontinued
Stoeks
Stocks are valued * the lower of cost and nct realisable value, after making due allowaJ)ce for obsolete and slow
moving iterns.
Taxation
The charity is exempt from Corporation tax on its Charitable activities.
Fund Accounting
Unr¢stricted funds can be used in accordance with the ¢haritable objedives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the Charity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpos¢ of ¢ach fund is included in the notes to the financial statements.
Flxed 9sset Investments
Investments are held al market valu¢ at the balancx sheel date. Realiscd and unrealised 88ins or losses are
o¢counled for in the relevant fund.
FinanelAI Instruments
Financial instruments are recognised in the ¢ompany's balance shect when the company l)¢com¢s party to the
ontractual provisions of the instrumcnt.
Financial assets and liabilities arc offset, with the net amounts presented in the financial statements, when there is
a legally enforceable right to set off Ihe re¢ognised amounls and there is an intention ¢0 s¢ttle on a net basis or to
realise the asset and settle the liability Simultaneously.
Basie fiThAnel*l #￿tt8
Basi¢ financial a5SCts, which include debtors and cash and bank balances, are initially measured at transaction
price includin8 transaction ¢osts 8nd &re subsequently carried at amortised cost usin8 the effective interest
method unless the arrangement constitules a financing transaction, where the transaction is measured at prescnt
value of the future receipts discounted a¢ 8 market rale of interest. Financial assets classified as receivable within
one year are not amortised.
Classifieation of financial li*bili¢ies
Financial liabilities and equity instruments are classified according to substance of the contractual arrangements
entered into. An equity instrument is any contract thal evidences a residual interest in the assets of the company
after dediicting all of its liabilities.
Basie finan¢l41 liabililits
Basic financial liabilities, including creditors, bank loans, other loans. and preference shares that are classified as
debt, are initially recognised at transadion price unless the arrangement constitstes a fJnan¢ing transaction,
where the debt instrument is measured al the present value of the future payments discounted at a market rate of
interest. Financial liabilities classlfied &8 payable within onc year are not amortised.
Debt instruments are subsequently carried at amortised cosL using the effective interest rate method.
Trade ¢r¢ditors are obligations to pay for goods or services that have been acquired in the ordinary course of
busin¢s5 from suppliers. Amounts payable are classified &$ current liabilities if payment is due within one year or
less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transathion
price and subsequently measur¢d at amortised cost using the effective interest method.
Current &$$el investments
Current asset investments are shown at thelr markd valu¢ at the balance sheet date.
Going concern
The financial statements have been prepared on a going concern basis.
Page 20
continued...

NEPACS
NOTES TO THE FINANCIAL STATEMEIYTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES - continued
Current asset investments
The trustees have prepared financial forecasts for a period in ex¢ess of12 months of the date of this report. The
trnstees are confident that those forecasts represent an achievable expectation of the ￿tUre perfomance of the
charity. They have therefore concluded that the charity will be able to meet its Ongoing Commitments from the
resources whi¢h are available. The trustees do not consider there to be a material uncertainty related to events of
conditions that may cast significant doubt upon th¢ ¢ntity's ability lo continue as a going concern.
DONATIONS AND LECACIES
2024
2023
Donations and appeals
Grants
Subscriptions
other income
39,709
1,850
,030
4,872
23,386
53,770
1,092
9,654
47,461
87,902
Grants received. included in the above, are follows:
2024
2023
AB Charitable Twsl
29th May 1961 Charitable Trust
St John's Church, Neville's Cross
Ballin8er Trust
Kickstart grants
Drapers, Charitable Fund
15,000
5,000
1,600
10,000
23,770
250
.850
53.770
INVESTMENT INCOME
2024
2023
Rents received
Deposit account interest
Dividends Received
10.289
6.934
5,897
20,250
1.144
5,832
23,120
27,226
Page 21
¢ontinued...

NEPACS
NOTES TO THE FINANCIAL STATEMENtS- continued
FOR THE YEAR ENDED 31 MARCH 2024
INCOME FROM CHARITABLE AcfiviTIES
2024
2023
Activity
Prisoner Family Welfare
Prisoner Farnily Welfare
Prisoner Family Welfare
Prisoner Farnily Welfare
Young People
Tea bar and visitors centre
Service income
FSOS contracts
Grants
Grants
156.064
492.506
704.191
291,026
61,436
250,209
204,316
710.519
334,259
70,222
,705,223
1,569,525
Grants received, included in the above, are as follows..
2024
2023
Dulverton Trust
Noel Buxton Trust
Debtors Relief Fund
The Beatrice Laing Trust
The National Lottery Community Fund
Charles Hayward Foundation
Police & Crime Commissioncr for Cleveland
PACT
The Garfield Weston Foundation
Community Foundation
Catherine Cookson Charitable Trusl
HMPPS Innovation Fund
Hadrian Trust
Ballinger Trust
Northumbria PCC Supporting Viclims Fund
Swire Trust
HMPPS Womens Community Sector
Local Leadership and Integration Fund
Masonic Foundation
Bluc Cabin
Department of Health and Social Care
Power to Change
Community Or8anisation
39,951
4.000
1,000
5,000
55,000
25,000
5.000
25,000
1.491
25,992
50,000
22,389
500
6,500
10,242
52.519
1,000
10,000
22,778
31,090
10,222
135,267
31,711
63.426
20,000
20.021
30,987
12.000
28,945
9,912
352.462
404,481
Page 22
continued...

NEPACS
NOTES TO THE FINANCIAL STATEMENTS- eontinued
FOR THE YEAR ENDED 31 MARCH 2024
RAISING FUNDS
Investment n14n#gtment tosts
2024
2023
Portfolio management
3.000
3,000
CHARITABLE AcfiviTIES cosrs
Grant
funding of
activities
{see note
7)
Support
costs (see
note 8)
Direct
Costs
Totsls
Prisoner Family Welfar¢
Young People
Grants to Prisoners Families
,186,605
91.371
429,678
24,612
1.616,283
115,983
35,487
35,487
1.277.976
35.487
454.290
1,767,753
GRANTS PAYABLE
2024
2023
Grants to Prisoners Families
35,487
46,662
SUPPORT COSTS
Administrative
expenses
Human
rcsourccs
Man88ement
Finan
Prisoner Family Welfare
Youn8 People
197.558
12.768
1,528
133,428
1.890
45.386
8,798
210.326
1,528
135.318
54,184
Governance
costs
Premises
Depreciation
Totals
Prisoner Family Welfare
Young People
36,885
1,156
6.829
8,064
429,678
24.612
38.041
6.829
8.064
454,290
Page 23
continued...

NEPACS
NOTES TO THE FINANCIAL STATEMEiwfs- continued
FOR THE YEAR ENDED 31 MARCH 2024
SUPPORT cO￿- tonlinued
Activity
Management
Finance
Administrative expenses
Human resources
Premises
Depreciation
Basis of allocation
Usage
Finance ¢haTgcs
Usage
Usage
Usage
Usag¢
NET INCOMEI{EXPENDITURE)
Nel in¢omel{expenditure) is staled after charginW(crediting):
2024
2023
Auditors, remuneration
Auditors, remuneration for non audit work
Depreciation- owned assets
Hire of plant and machinery
4,095
3,969
6,830
,320
3,900
4,690
6,115
1,338
io.
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, rernuneration or other benefits for the year ended 31 March 2024 nor for the year ended
31 March 2023.
Trustees, expenses
There were expenses paid to one Trustee in the year ended 31 March 2024 of £403, for travel ¢osts (2023.. nil).
No balances rematned outstandin8 as at year end.
li.
srAFF COSTS
2024
2023
Wages and salaries
Social se¢urity costs
Other pension costs
1,181,791
85,402
48,460
1,059,920
77,545
42,192
1,315,653
1,179.657
The average monthly number of employees durin8 the year wo5 as follows:
2024
68
2023
69
Charitable activities
Support
73
74
The number of employees wh05¢ cmployee benefits (excluding employer pension Costs) exceeded £60,000 was:
2024
2023
£60,001- £70,000
£70,001- £80,000
Page 24
ontinued...

NEPACS
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
ii.
STAFF COSTS - ¢onlinu
Key management personnel remunerntion for the period totallcd £337.728 (2023: £190.232).
12.
COMPARATIVES FOR THE STATEMENf OF FINANCIAL AcfiviTIES
Unrestricted
fiinds
Restricted
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
87,902
87,902
Charitable Activities
Prisoner Family Welfar¢
Young People
1,499,303
70,222
,499,303
70,222
Investment income
27,226
27.226
TotAI
1,684,653
1.684.653
EXPENDITURE ON
Raising funds
3,01)0
3,000
Ch*rlt9ble 4c¢lviti¢s
Prisoner Family Welfare
Young People
Grants to Prisoner5 Families
1,396.262
65,624
46,662
218,481
1,614,743
65,624
46,662
Total
1.511,548
218,481
1,730,029
Net 8ains on investments
105.091
105,091
NET INCOME/(EXPENDITURE)
278,196
{218,481)
59,715
RECONCILIATION OF FUNDS
Total funds brought forward
997,665
218,481
1,216,146
TOTAL FUNDS CARRIED FORWARD
,275,861
1,275.861
Page 25
continued...

NEPACS
NOTES TO THE FINANCIAL sfATEMENTS- tontiDu¢d
FOR THE YEAR ENDED 31 MARCH 2024
13.
TANGIBLE FIXED ASSETS
Fixtyres
OITice
equipment
fiftings
Totals
COST
At l April 2023
Addition5
Disposals
2.245
1,319
30,238
12,454
(7.938)
32,483
13,773
(7,938)
At 31 March 2024
3,564
34,754
38,318
DEPRECIATION
At l April 2023
Charge for year
Eliminated on disposal
2,245
224
24.141
6,606
(7.938)
26,386
6,830
(7.938)
At 31 March 2024
2.469
22,809
25,278
NET BOOK VALUE
At 31 Mar¢h 2024
1,095
11,945
13,040
At 31 March 2023
6.097
6,097
14.
FIXED ASSET INvE￿mENTs
Unlisted
investments
MARKET VALUE
Al l April 2023 and 31 March 2024
NET BOOK VALUE
At 31 March 2024
At 31 March 2023
There were no investment assets outside the UK.
The company's investments at the balance sheet date in the share capital of companies include the following..
NEPACS Trading Limited
Registered office.. 20 Old Elvel Durham, DHI 3HW
Nature of business: Dorniant.
Class of share:
Ordinary
holding
100
2024
2023
Aggregate capitsl and rescryes
Page 26
continued...

NEPACS
NOTES TO THE FINANCIAL STATEMEiYfs- eontinued
FOR THE YEAR ENDED 31 MARCH 2024
15.
INVESTME￿ PROPERTY
FAIR VALUE
At l April 2023
and 31 Mar¢h 2024
395,000
NET BOOK VALUE
At 31 March 2024
395.000
At 31 March 2023
395,000
Fair value at 31 Mar¢h 2024 is represented by:
Valuation in 2024
395.000
The investment property was valued at open market value by the Trustees on 31 March 2024. If the investment
property had not been rc-valued, il would have bccn included al the hislorical cost of £2,191.
16,
STOCKS
2024
2023
Visitor Centres
3.558
1,786
17.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade debtors
Other debiors
Prepayments and &¢¢rued income
219,294
701
19,639
77,941
15,273
239.634
93,214
18.
CURRENT ASSET INVESTMENTS
2024
2023
Funds under manAgement
293,116
259,095
Page 27
continued...

NEPACS
NOTES TO THE FINANCIAL STATEMENTS - eontinued
FOR THE YEAR ENDED 31 MARCH 2024
19.
CREDITORS: AMOUIYfS FALLING DUE wrfHIN ONE YEAR
2024
2023
Trade creditors
Amounts owed to group undertakings
Other creditors
Accruals and deferred income
35,950
23.363
7.998
95,834
22.170
102,652
139,783
148,186
20. MOVEMENT IN FUNDS
Net
movement
in funds
At
31.3.24
At 1.4.23
Unrestricted funds
General fund
Tea Bar
Family Holidays
Early Days in Custody
1,205,101
55.253
3.700
11,807
(68.352)
41,212
(1.347)
(17,139)
1,136.749
96,465
2.353
(5,332)
,275,861
(45,626)
,230,235
Restrlcted funds
Communications, Training & Development
Courts
Care Leavers Project
Garfield Weston Early Days in Custody
Helpline
PACT Family En888ement Fund
177
2,083
17,754
22,500
5,541
23.140
177
2,083
17,754
22,500
5,541
23,140
71,195
71,195
TOTAL FUNDS
,275,861
25,569
1.301,430
Page 28
continued...

NEPACS
NOTES TO THE FINANCIAL STATEMENTS- eontinued
FOR THE YEAR ENDED 3] MARCH 2024
20.
MOVEMENT IN FUNDS- continued
Net movement in fiinds, included in the above are as follows:
Incoming
resources
Resources
expended
Gains and
105ses
Movement
in funds
UDr¢$tri¢ted funds
General fund
Tea Bar
Family Holidays
Early Days in Custody
1.162.282
151.372
(1.251,152)
(110.160)
(1.347)
(17,341)
20,518
(68,352)
41.212
(1,347)
(17,139)
202
1.313.856
(1.380.000)
20,518
(45,626)
Restrlcted funds
Youth Project
Communications, Training & Development
Courts
C8re Leavers Project
Womens
Circles
Suicide Preventton
Garfield Weston Early Days in Custody
Helpline
PAcf Family Engagement Fund
61,783
4,282
25,499
86,641
63.424
110,951
30,987
45.000
7,389
25.992
{61,783)
(4,105)
(23.416)
(68,887)
{63.424)
(110,951)
(30,987)
(22.500)
(1,848)
(2.852)
177
2,083
17,754
22,500
5.541
23,140
461,948
(390,753)
71.195
TOTAL FUNDS
1,775,804
(1,770,753)
20,518
25,569
Page 29
continued...

NEPACS
NOTES TO THE FINANCIAL STATEMENTS- eontinutd
FOR THE YEAR ENDED 31 MARCH 2024
20.
MOVEMENT IN FUNDS- continued
Comparatives for movement in funds
Net
movement
in funds
At
31.3.23
At 1.4.22
Unrestricted funds
General fund
Tea Bar
Family Holidays
Early Days in Custody
905.875
299,226
55,253
1,205,101
55.253
3,700
11,807
3,700
88,090
(76,283)
997,665
278,196
1,275,861
Restricted funds
Youth Project
Special Visits
Holmc House Visitors Centre
Communications, Training & Development
Ann Charnbers
Courts
Care Leavers Projcct
Befriending
SGW
38.005
16,309
3,754
21,971
1,917
5.161
21,476
28.705
29.544
44,250
7.389
(38,005)
(16.309)
(3.754)
(21,971)
(1.917)
(5,161)
{21,476)
{28.705)
(29.544)
(44,250)
{7,389)
Womens
Circles
218.481
(218,481)
TOTAL FUNDS
1,216,146
59.715
1.275.861
Page 30
continued...

NEPACS
NOTES TO THE FINANCIAL STATEMENTS- ¢ODtinued
FOR THE YEAR ENDED 31 MARCH 2024
20.
MOVEMENT IN FUNDS- continued
Comparative net movement in funds. included in the above are as follows..
Incorning
resources
Rcsources
¢xpended
Gains and
losses
Movement
in funds
Unrestricted funds
General fi]nd
Tea Bar
Early Days in Custody
,381,350
248,303
55.000
(1,187,215)
{193.050)
(131,283)
105,091
299,226
55.253
{76,283)
1,684,653
(1.511.548)
105,091
278,196
Restrleted funds
Youth Project
Special Visits
Holme House Visitors Centre
Communications. Trainin8 & Development
Ann Chambers
Courts
Care Leavers Project
Befriending
SGW
Womens
Circles
(38.005)
(16,309)
(3,754}
(21,971)
(1.917)
(5.161)
{21,476)
(28.705)
(29,544)
{44.250)
{7,389)
(38,005)
(16.309)
(3,754)
(21,971)
(1,917)
(5,161)
(21,476)
{28,705)
{29.544)
(44,250)
{7,389)
{218.481)
(218,481)
TOTAL FUNDS
,684,653
(1,730.029)
105,091
59,715
Page31
continued...

NEPACS
NOTES TO THE FINANCIAL STATEMENfs- continued
FOR THE YEAR ENDED 3] MARCH 2024
20.
MOVEMENf IN FUNDS- continued
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement
in funds
Ai
31.3.24
At 1.4.22
Unrestricted funds
General fund
Tea Bar
Family Holidays
Early Days in Custody
905,875
230.874
96,465
(1,347)
(93.422)
1,136.749
96,465
2,353
(5,332)
3,700
88,090
997.665
232.570
,230,235
Restricted funds
Youth Project
Special Visits
Holme House Visitors Centre
Communications. Training & Development
Ann Chamb¢rs
Courts
Care Leavers Proj¢¢t
Befriendin8
SGW
38.005
16,309
3,754
21.971
1,917
5.161
21.476
28,705
29.544
44,250
7,389
{38,005)
{16,309)
{3.754)
{21.794)
(1,917)
(3.078)
(3,722)
(28,705)
(29.544)
(44.250)
(7.389)
22,500
5,541
23.140
177
2.083
17,754
Womens
Circles
Garfield Weston Early Days in Custody
Helpline
PACT Family Engagcment Fund
22,500
5,541
23,140
218,481
{147,286)
71,195
TOTAL FUNDS
,216,146
85,284
1,301,430
Page 32
continued...

NEPACS
NOTES TO THE FINANCIAL STATEMENIS- eolltinued
FOR THE YEAR ENDED 31 MARCH 2024
20.
MOVEMENT IN FUNDS - eontinued
A CU￿¢nt year 12 months and prior year 12 months combined net movement in funds. included in the above are
as follows..
Incoming
resources
Resources
cxpended
Gains and
loss¢s
Movement
in funds
Unreslrieted funds
General fund
Tea Bar
Family Holidays
Early Days in Custody
2,543,632
399,675
(2,438.367)
(303.210)
(1,347)
(148,624)
125,609
230,874
96,465
(1,347)
(93,422)
55.202
2,998,509
{2.891.548)
125,609
232,570
R￿erACted thnds
Youth Project
Special Visits
Holme Housc Visitors Centre
Communications, Training & Development
Ann Chambers
Courts
Care Leavers Project
Befriending
SGW
Womens
Circles
Suicide Prevention
Garfield Weston Early Days in Custody
Helpline
PAcf Family Engagement Fund
61,783
{99.788)
(16,309)
(3,754)
(26.076)
(1,917)
(28.577)
(90,363)
(28,705)
(29.544)
(107.674)
(118.340)
(30,987)
(22,500)
(1,848)
(2.852)
(38,005)
(16,309)
(3.754)
(21,794)
(1,917)
(3,078)
(3,722)
(28.705)
(29,544)
(44,250)
(7,389)
4,282
25,499
86.641
63.424
110,951
30,987
45.000
7,389
25,992
22,500
5,541
23,140
461,948
(609.234)
(147,286)
TOTALFUNDS
3,460,457
{3,500,782)
125,609
85,284
21.
RELATED PARTY DISCLOSURES
NEPACS Trading Limited {Company Registration No. 07923538) is a wholly owned subsidiary of NEPACS.
During the year the company mainlained an Intere￿ free loan from its subsidiary. At 31 Mawh 2024 the balanr
on the loan was £1 (2023: £1).
22,
ULTIMATE CONTROLLING PARTY
The charitsble company is controlled by the board of trustres.
Page 33