111 PRISONERS -IABROAD TRUSTEES, REPORT AND FINANCIAL STATEMENTS Forthe year ended 31" March 2022 OVERSEAS FAMILY RESETTLEMENT Registered Charity no. 1093710 A company limited by guarantee no. 04333963 CONTENTS Trustees, report 1-18 Legal and administrative information 19 Independent auditor's report 20-23 Statement of financial activities 24 Balance sheet 25 Statement ofcash flows 26 Notes to the financial statements 27-36 PRISONERS ABROAD ## Trustees’ Report For the year ended 31st March 2022 ## OUR OBJECTIVES - ! - ! ## OUR STRATEGIC AIMS - ! - ! ## PUBLIC BENEFIT ## HOW WE WORK ## Covid-19 2 ## PRISONERS ABROAD ## Trustees’ Report For the year ended 31st March 2022 ## WORKING WITH PRISONERS OVERSEAS - “Thank you in advance for the information and for the silver lining even knowing you exist has created for me during this period of time. I am grateful to you.” – a prisoner in USA ## Goals and activities 3 ## PRISONERS ABROAD ## Trustees’ Report For the year ended 31st March 2022 “You were always there. I do wonder if you realise how much you do for people both prisoners, and their families and friends” ## Plans in last year’s report ## Achievements and performance “I don’t know how I would cope without the support of Prisoners Abroad, the work you do is nothing short of life-saving.” “Prisoners Abroad literally saved my life - I would have been alone without your support.” 4 ## PRISONERS ABROAD ## Trustees’ Report ## For the year ended 31st March 2022 “The vast majority of mankind do not think of those who are in the world’s prisons, much less take time out of their own lives to do things for those in prison. I’m sure mostof your clients, those who arelocked up abroad allover this selfishworld, are not personally known to you. Yet your organisation does all it can to support the men and women who find themselves in this very difficult, and at times dangerous, predicament.” ## Impact and evaluation 5 PRISONERS ABROAD ## Trustees’ Report For the year ended 31st March 2022 **----- Start of picture text -----**
Not sure
8%
A bit
25%
A lot
67%
**----- End of picture text -----**
**----- Start of picture text -----**
Not sure
Not at all
3%
4%
Not
much
10%
A lot
45%
A bit
38%
**----- End of picture text -----**
## Plans for the future 6 ## PRISONERS ABROAD ## Trustees’ Report For the year ended 31st March 2022 ## RESETTLEMENT – FOLLOWING RELEASE FROM PRISON – “I am extremely pleased by the support received through Prisoners Abroad as they helped me find my feet.” ## Goals and activities “ComingtotheUK, my saving gracewasPrisoners Abroad whomI had keptin contactwiththroughoutmy13 monthsincarceration. After a brief stint of depression, I gathered myself and re-enrolled into university and started working for the NHS. I now have a career, a lovely wife and 2 wonderful children. Without the support of Prisoners Abroad, I wouldn’t be where I am today.” 7 ## PRISONERS ABROAD ## Trustees’ Report For the year ended 31st March 2022 “It helped re-build my confidence after being out of work for a while.” ## Plans in last year’s report - - - ## Achievements and performance “They helped sort out a 40-year-old pension problem. They found me a doctor when I had no permanent address. They were there when no one else was.” 8 Trustees’ Report For the year ended 31st March 2022 ## PRISONERS ABROAD ## Impact and evaluation **----- Start of picture text -----**
How would you rate your overall
satisfaction with the Resettlement How much has the support you received from the Resettlement Service helped you to…
Service you have received from …feel less anxious? …feel more confident?
Prisoners Abroad?
3% [3%] 3%
3%
Quite 7%
satisfied 7% A lot
17% A bit
47%
Not much
27%
Not at all
Very satisfied 60% 40%
83% Not sure
**----- End of picture text -----**
How much has the support you received from the Resettlement Service helped you to… ## Plans for the future - - - - 9 ## PRISONERS ABROAD ## Trustees’ Report For the year ended 31st March 2022 ## WORKING WITH FAMILIES – “When I first contacted Prisoners Abroad I did not know which way to turn or where to go for advice. You gave me hope and I do not feel quite so alone.” ## Goals and activities “Thanks for being there at a time when it's very easy to feel lonely and somewhat lost… head down, spirits up.” ## Plans in last year’s report 10 ## PRISONERS ABROAD ## Trustees’ Report For the year ended 31st March 2022 ## Achievements and performance “Our heartfelt thanks goes to out to you all. You were always there. I do wonder if you realise how much you do for people both prisoners, and their families and friends.” – “I just wanted to thank you for your support over these years, you have made me feel not alone and I thank you for that.” - a “I would like to add how my mum talks about meeting with other families in a similar situation. They can relate to her in these difficult times and help answer her questions.” “Over the phone - you made something unbearable, manageable right from the start.” 11 ## PRISONERS ABROAD ## Trustees’ Report For the year ended 31st March 2022 ## Impact and Evaluation ## How much did attending the Family Support Group help you to… **----- Start of picture text -----**
...cope with the emotional ...get support from other
...feel less isolated?
impact of imprisonment? families?
4% 2%
6%
6%
A lot
11%
A bit
49% 29% Not much
50%
46% 63% Not at all
34% Not sure
**----- End of picture text -----**
“It’s good to listen to others who aregoing throughthe samesituation we find ourselves in andalso as others are at differentstages of their journey. It gives us a chance to put forward how we coped through the different stages.” Mother of a prisoner “It made me feel less alone and made my anxiety about my brother being deported lessen compared to before the meeting. I am so grateful to you for arranging this.” Sister of a prisoner ## Plans for the future - - - ## ORGANISATIONAL SUPPORT in places like South America and Asia, where prisoners are having a truly terrible time.” ## Goals and activities 12 ## PRISONERS ABROAD ## Trustees’ Report ## For the year ended 31st March 2022 ## Plans in last year’s report ## Achievements and performance “I was hugely impressed by the vital work thatPrisoners Abroad does.Without them, ex-prisoners returningto the UK would receive little or no assistance with their rehabilitation. The practical support that Prisoners Abroad provides makes a real impact in reducing homelessness and reoffending and gives people a second chance to make a positive contribution in society.” ## Plans for the future 13 PRISONERS ABROAD Trustees’ Report For the year ended 31st March 2022 ## FINANCIAL REVIEW 14 PRISONERS ABROAD ## Trustees’ Report For the year ended 31st March 2022 ## Reserves policy and going concern - ! - ! ## STRUCTURE, GOVERNANCE AND MANAGEMENT ## Constitution ## Method of appointment or election of the Trustees 15 PRISONERS ABROAD Trustees’ Report For the year ended 31st March 2022 ## Induction and training of Trustees ## Organisational structure and decision making ## Charity Fundraising Disclosures 16 PRISONERS ABROAD Trustees’ Report For the year ended 31st March 2022 ## Pay policy for senior staff ## Relationships with other organisations ## Volunteers ## Risk management ## STATEMENT OF TRUSTEES' RESPONSIBILITIES - ! 17 PRISONERS ABROAD Trustees, Report Fortheyearended 31stMarch 2022 observe the methods and principles in the Charities SORP IFRS 1021., make judgements and estimate5 that are reasonable and prudent. state whether applicable accounting standards. including FRS 102, have been followed, subject to any materi31 departures disclosed and explained in the financial statements. state whether a Statement of Recomrnended Practice ISORPI applies and has been followed, subject to any material departure5 which are explained in the financial 5tatement5. prepare the financial statements on the going concern basis unles5 It is inappropriate to presume that the charitable company will continue in business In so far as the as the Trustees are aware.. There is no relevant audit inlormation of which the charitable company's auditors is unaware The Trustees have taken all stepsthattheyoughtto havetaken to makethemselves aware of any relevant audit information and to establish that the auditor is aware c>f that information. The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in otherjurisdictions. The Trustees. who are also directors of Prisoners Abroad for the purposes of company law, are responsible for preparing the Trustee's Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). They are also responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensLJre that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company 3nd henie for taking reasonable step5 for the prevention and detection of fraud and other irregularities. None of the Tru5tee5 ha5 any beneficial interest in any contract to which the Charity wa5 party to during the year. This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006. AUDITORS Following an open tender process, on 18 September 2014 Kingston Smith were appointed as auditors (now known as Moore Kingston Smith LLPI. Trustee5 have elected to dispense with the obligation to appoint auditor5 on an annual basi5 and therefore Moore Kingston Smith will remain as auditors until such time a5 the resolution is revoked. APPROVAL The report was approved by the Trustees on 28 September 2022 and signed on its behalf by.. Nick Prettejohn, Chair 18 ## PRISONERS ABROAD ## Legal and Administrative Information For the year ended 31st March 2022 19 PRISONERS ABROAD ## Independent Auditor’s Report to the Members of Prisoners Abroad For the year end March 2022 ## Opinion - ! - ! - ! ## Basis for opinion ## Conclusions relating to going concern ## Other information 20 PRISONERS ABROAD ## Independent Auditor’s Report to the Members of Prisoners Abroad For the year end March 2022 ## Opinions on other matters prescribed by the Companies Act 2006 - ! - ! ## Matters on which we are required to report by exception - ! - ! - ! - ! - ! ## Responsibilities of trustees 21 PRISONERS ABROAD ## Independent Auditor’s Report to the Members of Prisoners Abroad For the year end March 2022 ## Auditor’s responsibilities for the audit of the financial statements - ! - ! - ! - ! - ! ## Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud 22 PRISONERS ABROAD Independent Auditor's Reporttothe Members of PrisonersAbroad Forthe yearend March 2022 to instances of fraud or suspected fraud identified during the avdit. However, the primary responsibility forthe prevention and detection ol fraud rests with both management and those charged with governance ofthe charitable company. Our approach was as follows.. We obtained an understanding ol the legal and regulatory requirements applicable to the company and considered that the most significant are the Companies Act 2006, the CharitiesAct 2011. UK financial reportingstandards as issued by the Financial Reporting Council and UK taxation legislation. We obtained an understanding of how the charitable company complies with these requirements by di5cussion5 Wlth management and those charged with governance. We assessed the risk of material misstatement of the financial statements, including the risk of material misstatement due to fraud and how it might OCCLJr, by holding discussions with management and those charged with governance. We inquired of management and those charged with governance as to any known instances of non-compliance or suspected non-compliance with laws and regulations. Based on this understanding, we designed specific appropriate audit procedures to identify instances of non- compliance with laws and regulations. This included making enquiries of management and those charged with governance and obtaining additional corroborative evidence as required. There are inherent limitations in the audit procedures described above. We are less likely to become aware of instances of non- compliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements. Also, the risk ol not detecting a material misstatement due to fraud is higher than the risk ol not detecting one resulting from error, as fraud may involve deliberate concealment by. lor example, forgery or intentional misrepresentations, or through collusion. Use of this report This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to any party otherthan the charitable company and charitable company's members as a body, for our aLJdit work, for this report, or for the opinions we have formed. Luke Holt (Senior Statutory Auditor) for and on behalf of Moore Kingston Smith LLP, Statutory Auditor Date.. 05 October 2022 9 Appold Street London, EC2A 2AP 23 **----- Start of picture text -----**
Restricted Unrestricted Total
Funds Funds Funds
£ £ £
1,125,628 660,549 1,786,177
- 221 221
1,125,628 660,770 1,786,398
-
294,254 294,254
1,118,465 220,606 1,339,071
1,118,465 514,860 1,633,325
7,163 145,910 153,073
60,138 481,260 541,398
67,301 627,170 694,471
**----- End of picture text -----**
PRISONERSABROAD Company Number 04333963 BALANCE SHEET As at 31 March 2022 2022 2021 Note FIXED ASSETS T3ngiblefixed assets io 98,923 121,925 CURRENT A55ETS Debiors li 197.116 383.457 183,038 468,4TO Cash èt bank and in hand Total Current Assets 580,573 65J,508 LIABILITIES Creditor5 falling due within one year 12 190.5301 (78.962) NET CURRENT ASSETS 490,043 572,546 TtstalAssèts lèss Liabilities 588.966 694,411 THE FUNDS OFTHECHARITY Unrestricted Funds Designated Funds- Fixed Assets 14 Flee Reserve5 14 98,923 45B,08B 121,925 505,245 SS7,011 31,955 62T,170 6T,301 Restricted Funds 14 Total Charity funds 588,966 694,471 The financial statements have been prepared in accordar￿￿ with the special provisions of Part Vll of the Companies Act 2006 relating to small companE5. The financial statetnent5 We￿ approved and authorised for issue by the Trustees on 28 Septetnber 2022 and Signed on their behalf by.. Nlck Prettelohn Chair Martln Atklnson Treasurer The notes on pages 27 to 36 form part olthese financial statements. 25 Total Funds 2021 £ 183,798 221 - 221 - 284,452 468,470 PRISONERSABROAD Notes to the Financial Statements Forthe yearend March 2022 ACCOUNTING POLICIES Basis of preparatlon of financial statements These financial statements are prepared on a going concern basis, under the historical cost convention. The financial statement5 have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. The Charitable Company is a public benefit entity for the purposes of FRS 102 and therefore the Charity also prepared its financial statements in accordancewith the Statement ol Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (The FRS 102 Charities SORPI published on 16 July 2014. the Companies Act 2006 and the Charities Act 2011. Going Concern The Trustees have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the Charity to continue as a going concern. The Charity holds reserves to mitigatethe impact of any Sudden loss in income or increase in expenditure. The Trustees have concluded that there is a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future, the Charity therefore continues to adopt the going concern basis in preparing its financial statements. The principal accounting policies adopted in the preparation of the financial statements are set out below. The functional currencyof the charity is sterling. Monetary amounts in thesefinancièl statements are rounded to the nearest pound. 1.3. Companystatus The Charity is a company limited by guarantee. The Members of the company are the Trustees named on page 19. In the event OF the Charity being wound UP> the liability in respect of the guarantee is limited to £1 per Member of the Charity. 1.4. Fund accounting General funds I'free reserves'l are unrestricted funds which are available for use at the discretion ol the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordancewith specific restrictions imposed by donors orwhich have been raised by the Charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund to the extent permitted or agreed with the donor. The aim and use of each restricted fund is set out in the notes to the financial statements. Income All income is recognised when there is entitlement to the funds, the receipt is probable and the amount can be measured reliably. Legacies are recognised following probate and once there is sufficient evidence that receipt is probable and the amount of the legacy receivable can be measured reliably. Where entitlement to a legacy exists but there is uncertainty as to its receipt orthe amount receivable, details are disclosed as a contingent asset until the criteria for income recognition are met. 27 PRISONERSABROAD Notes to the Financial Statements Forthe yearend March 2022 ACCOUNTING POLICIES Icontinuedl 1.6. Expenditure Liabilities are recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Costs of raising funds are those incurred in seeking voluntary contributions. They consist of direct costs and an apportionment ofoverhead, support and governance costs. ComrnunicatiOn5 COSts of disseminating information are included in charitable activitie5. Support and overhead costs are those costs for governance, finance, IT, human resources and office administration that underpin the delivery of the charitable objectives. These costs are allocated between the cost of raising funds and apportioned between charitable activities. Grants payable to individuals forwelfare, health, education and other services are included in the Statement of Financial Activities ISOFAI when approved by the staff under delegated authority from the Trustees. 1.7. Tangible fixed assets and depreciation All assets costing more than £200 are capitalisod. Tangible fixed assets are stated at cost less depreciation. Residual lives and impairment losses are assessed annually. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estirllated residual value, over their expected useful lives on the following bases- Short-term Leasehold Property Furniture and Fixtures over the term of the lease over the term of the lease Computer Hardware over 4 years Taxation and VAT As a registered charity, the organis2tion is exempt from tax on its charitable income to the extentth2t it IS 3pplied to the charitable purposes. In common with many othersimilar Drganisations, the Charity is not registered forVAT and all expenditure is stated gross ofVAT which cannot be recovered. Operating leases Rentals applicable to operating leases where substantially all of the benefits and risks ol ownership remain with the lessor are charged to the SOFA as incurred. 1.10. Employee benefits The cost of short-term employee benefits are recognised as a liability and an expense. The cost of material unused holiday entitlement is recognised in the period in which the employee's services are received. Termination expenses are recognised as an expense when the charity is demonstrably committed to terminate the employment or to provide termination benefits. 28 PRISONERSABROAD Notes to the Financial Statements Forthe yearend March 2022 ACCOUNTING POLICIES Icontinuedl 1.11. Pensions The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year. 1.12. Gifts in Kind Where good5 are provided to the Charity as a donation that would normally be purchased from suppliers this contribution 15 included in the financial statements as an estimate based on the value of the contribution to the Charity. 1.13. Critlcal accountlng estimates and areas of judgement In preparing financial statements it is necessary to make certain judgements, estimates and assumptions that affect the amounts recognised in the financial statements. In the view of the Trustees in applying the accounting policies adopted, no judgements were required that have a significantelfecton the amounts recognised in the financial statements nor do any estimates or assumptions madecarry a significant risk of material adjustment in the next financial year. 1.14. Financial Instruments The charity only has financial èssets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured attheir settlement valLJe. The charity does not have any bank loans. 1.15. Cash and cash equivalents Cash and cash equivalents include cash in hand and deposit5 held at call with the bank, with original maturities of three months or less. 29 PRISONERS ABROAD ## NOTES TO THE FINANCIAL STATEMENTS ## For the year ended 31 March 2022 ## 2 INCOME FROM VOLUNTARY INCOME AND GRANT FUNDING **----- Start of picture text -----**
Total Restricted Unrestricted Total
Funds Funds Funds Funds
2022 2021 2021 2021
£ £ £ £
421,100 385,500 385,500
265,000 265,000 265,000
51,900 122,700 122,700
- 39,813
97,200 137,000
379,100 170,615 293,600 464,215
364,484 5,000 337,974 342,974
9,482 14,000 14,000
22,596 14,975 14,975
1,610,862 1,125,628 660,549 1,786,177
0 0 0 0 0 0
3 COSTS OF RAISING FUNDS
Total Restricted Unrestricted Total
Funds Funds Funds Funds
2022 2021 2021 2021
£ £ £ £
192,188 215,684 215,684
18,731 13,844 13,844
77,135 64,725 64,725
288,054 294,254 294,254
0 0 0
4 CHARITABLE ACTIVITY COSTS 0 -5E-06
Total Restricted Unrestricted Total
Funds Funds Funds Funds
2022 2021 2021 2021
£ £ £ £
492,805 384,524 77,071 461,595
266,502 151,052 118,226 269,278
669,109 582,889 25,309 608,198
1,428,416 1,118,465 220,606 1,339,071
**----- End of picture text -----**
## **PRISONERS ABROAD** ## **NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2022** ## **4 CHARITABLE ACTIVITY COSTS (continued)** |**Summary by expenditure type**
Client Services:
Overseas Prisoners Service
Family Service
Resettlement Service
Total
Client Services:
Overseas Prisoners Service
Family Service
Resettlement Service
Total|Direct
Staff
Costs
2022
£
274,243
200,087
327,366
801,696
749,479
_2021_
_£_
238,437
201,228
337,985
_777,650_|Direct
Client
Costs
2022
£
81,695
2,280
142,445
226,420
277,009
_2021_
_£_
91,539
850
107,656
_200,045_|Other
Direct
Costs
2022
£
90,237
45,920
136,933
273,090
313,911
_2021_
_£_
94,020
52,340
111,614
_257,974_|Governance
& Support
Costs
2022
£
46,630
18,215
62,365
127,210
103,560
_2021_
_£_
37,599
14,860
50,943
_103,402_|**Total**
**2022**
**£**
**492,805**
**266,502**
**669,109**
**1,428,416**
**1,443,959**
**-1E-05**
_2021_
_£_
_461,595_
_269,278_
_608,198_
_1,339,071_| |---|---|---|---|---|---| ## **5 DIRECT CLIENT COSTS** |Prisoner welfare & survival
Prisoner health
Prisoner education & personal
development
Prisoner magazine
subscriptions
Family travel
Resettlement emergency
accommodation
Resettlement travel
Resettlement subsistence
Resettlement housing access
Total|Restricted
Funds
2022
£
57,900
17,549
1,046
-
2,280
80,813
11,537
21,762
28,333
221,220|Unrestricted
Funds
2022
£
-
-
-
5,200
-
-
-
-
-
5,200|**Total**
**Funds**
**2022**
**£**
**57,900**
**17,549**
**1,046**
**5,200**
**2,280**
**80,813**
**11,537**
**21,762**
**28,333**
**226,420**|_Restricted_
_Funds_
_2021_
_£_
68,080
18,233
726
-
850
69,668
6,489
17,425
14,075
_195,545_|_Unrestricted_
_Funds_
_2021_
_£_
-
-
-
4,500
-
-
-
-
-
_4,500_|_Total_
_Funds_
_2021_
_£_
_68,080_
_18,233_
_726_
_4,500_
_850_
_69,668_
_6,489_
_17,425_
_14,075_
_200,045_| |---|---|---|---|---|---|---| 31 ## PRISONERS ABROAD ## NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2022 ## 6 SUPPORT COST SUMMARY BY ACTIVITY **----- Start of picture text -----**
||||||| |---|---|---|---|---|---| |Raising|Charitable| |Total|Funds|Activities|Total| |2022|2021|2021|2021| |£|£|£|£| |31,800|17,660| |15,376|667|12,680|13,347| |72,482|7,629|55,943|63,572| |26,283|1,133|21,534|22,667| |18,731|127,210|145,941|13,844|103,402|117,246| **----- End of picture text -----**
## 7 NET INCOME/(EXPENDITURE) **----- Start of picture text -----**
||| |---|---| |2022|2021| |£|£| |98,670|100,950| |27,929|28,252| |8,412|7,917| **----- End of picture text -----**
## 8 STAFF COSTS AND NUMBERS **----- Start of picture text -----**
||| |---|---| |2022|2021| |£|£| |962,080|941,463| |100,086|94,573| |66,620|64,500| |1,128,785|1,100,536| **----- End of picture text -----**
**----- Start of picture text -----**
||| |---|---| |2022|2021| |No.|No.| |8| |5| |6| |3| |3| |27|25| **----- End of picture text -----**
PRISONERS ABROAD NOTESTO THE FINANCIAL STATEMENTS Forthe year ended 31 March 2022 8 STAFF COSTS AND NUMBERS Icontinuedl The following number of employees received emplyment benefits (excluding employer pension costs) during the year in bandwidths of costs greaterthan E60,000. 2022 2021 No. No, £60,000- £69,999 £70,000- £79,999 Trustees and key managemènt pèrsonnel No Trustee received remuneration in the period12021.. £Nill. Total travel expen5e5 of £8012021.. £Nill were paid to I Trustèe12021.. 01 during the period. Total donations received frotn Trustee5 were £25,664 12021.. £5,348). There wÈre no other rÈlatÈd party transactions dL4ring the year. Key management personnel include the Trustees, Chief Executive and senior staff reporting directly to the Chief Executive. The total employee benefits. including employer's NIC and pension contributions of the charity's key managetnent personnel were £282,433 12021.. £277,631). 9 PENSION COMMITMENTS The charity operatès a defined contributions pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension c05t5 charge represents contribution5 payable bythe Charity to the fund and amounted to £66,62012021.. £64,500). There was an outstanding contribution payable to the fund at the balance sheet date of £8,043 12021-. £7,127). 10 TANGIBLE FIXEDASSETS FurniturÉ, Land and building5 equipment Total Cost At l April 2021 Additions Disp05als 13,482 290,202 4,926 117,6101 303,684 4,926 117,6101 At 31 March 2022 13,482 277,518 291,000 Depreciation At l April 2021 Charge forthÈ yo8r Disp05a15 6,170 1,242 175,589 26,687 117,6101 181,758 27,929 117,6101 At 31 Marth 2022 7,412 184,665 192,077 Net bookvalue At 31 March 2022 6,070 92,853 98,923 At31 Morch2021 1,312 114,613 121,925 33 **----- Start of picture text -----**
2021
£
-
Sundry debtors
Accrued income 126,599
Prepayments 56,439
Total 183,038
2021
£
Trade creditors 3,263
Social security and other taxes 24,295
Other creditors 19,000
Accruals 32,404
Total 78,962
**----- End of picture text -----**
|Tangible fixed assets
Current assets
Creditors due within one year
Total|Restricted
Funds
2022
£
-
31,955
-
31,955|Unrestricted
Funds
2022
£
98,923
548,618
(90,530)
557,011|£|Restricted
Funds
2021
£
-
67,301
-
67,301|Unrestricted
Funds
2021
£
121,925
584,207
(78,962)
627,170|Total
Funds
2021
£
121,925
651,508
(78,962)
694,471| |---|---|---|---|---|---|---| 34 PRISONERS ABROAD ## NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2022 ## 14 STATEMENT OF FUNDS **----- Start of picture text -----**
Restricted Funds
31,955
# 557,011
588,966
0.34 0 0.99 0.04
At 31 March 2021
541,398 1,786,398 1,633,325 694,471
2022 2021
£ £
Unrestricted Funds
121,925
458,088 505,245
557,011 627,170
**----- End of picture text -----**
The total amounts payable under non cancellable operating leases was as follows: **----- Start of picture text -----**
2021
£
Within 1 year 98,670
Between 2 and 5 years 419,348
-
Over 5 years
Total 518,018
**----- End of picture text -----**
Amounts payable in respect of operating leases are shown above, analysed according to the amount falling due in the given year £98,640 was paid against the lease in the current year. **----- Start of picture text -----**
Total
Funds
2021
£
Net movement in funds 153,073
Add back depreciation charge 28,252
Deduct interest shown in investing activities (222)
(Increase)/decrease in debtors (9,511)
Increase/(decrease) in creditors 12,205
183,798
**----- End of picture text -----**
There were no related party transactions during the year or in the prior year. The charity had no capital commitments as at 31 March 2022 (2021 none). 36