PRISONERS, PENFRIENDS
(A company limiled by guardnlee)
Report Ydnd Financial Statements
Year ended: 31 March 2021
Charity no: 1098118
Company no: 4629036

Prisoners. Penfriends
(A company limited by guarantee)
Table of Contents
Legal and administrative information
ReportofThe Tru51ee5 and Directors............................................
Indcpcndcnt Examiner's Rcwrt .
Accounting Policies.......................................-..............-....-........
Siat¢m¢nt of Financial Activities.
Balanceshecl...........................................................................
Noics lo thc Financial Aclivilics.....................................................

Prisoners, Penfriends
(A company limited by guarantee)
Legal and administrative information
Structure, Governance and Management
Thc ci)mpany is rLgi%icrLd as a charitablc company limiied by guarantee. incoryx)raied on 6ih January 2003 and registered as a
charity on 20th June 2004. Each member has undertaken io contribute a sum not exceeding £1 in ihe eveni of ihe winding up of
the company.
The company was cstablishLd undLr a Mcmorandum of A&sociaiion which esrablished the objects and powers of the charitable
company and is governed under ils Anicles of Ass(xiation.
The managemeni of the Chariiy is ihe responsibiliry of ihe TnJS￿S who are ap￿inted under ihe ternis of the Articles of
Asqociation.
Statement of benefit
In 8ctiing objLciivcs and planning for aciiviiic$. thc Twsiecs have given due consideraiion io general guidance publishcd by the
chariiy commibsion relating 10 public bcncfii as cxplaincd below.
Prisoiiers, Penfriends 5UPPOrt5 the wellbeing of prisoner5 bj. extending the hand of non-judgT¢mental friendship via letter& and
cmail.%. The chariiy makes it possible for voluniccrs. in ihc communiiy ouisidc prison, 10 wriic io priqoncr% in complcie qafcly.
ThL %ch¥me is unique in ihal every coffespondence is carefully supervised and every l¢lt¢r is similarly monilored, Ihereby
proiLLiillbF our volLiniccrs from harni and enabling us io ddcci any dangcr of Pfisoncrs suffcring violcncc. scif.harm or cvcn
suiLidL, The Univer4iiy of Warwick has ￿udiLd our scheme and found Ihai it has an imponani rolc to play in helpin&i to
rehabilitate convicted offenders.
Trustees and Dir￿t￿r$
Joy Boy¢c
Ro%c Mallcson
PLl¥r M¥Kinney
MJnyn Ripley
DaniLI Rogerb
Peter Hill
resigned 22 April 2021
Registered Office
ApTOPOS Ltd
3 Alma Terrace
London SW18 3HT
Page I

Prisoners, Penfriends
(A company limited by guaranlee)
Report of the Trustee5 and Directors
for the Year Ended 31 March 2021
The managemeni committee presents its report and ihe financial sthtements for the year ended J l March 2021
Activities
The Lompany is a Charity and exists io=
Promoie ihe relief and rehabiliiaiion of people in prison and anyone who has received a criminal sentence in
particular bui wiihoui limithiion through ihe esiablishmcni. support and PTomoiion of a pcn fricnd ￿h¢me',
To advance ihe education of the public generally and in particular by encouraging and developing basic reading
and writing and creative writing skill% amongsi pLx)ple in prison and anyone who has rcceived a criminal %LnlLncc.
Results
The nct profit for thc ycar amounted io £1.249 and was sUp[￿ed by the general reserves which now sthnd at £44,102.
Responsibilities of the Trustees and Director5
ThL Trii.%tLc%. whi) arL 11 l%0 thL dirLcior% ol- Priwner's Penfriends for ihe purpose of company law, arc rc8ponsiblc for preparing
the Triistees, Repon and the accounis in accordance wilh applicable law and United Kingdom Accounting Standards Iunitcd
Kinb)dom Cienerally Acceptcd Accounting Praciice).
Company law rcquircg the Trnqiees io prepare accounis for cach financial year which give a trnc and fair view of ihc .statc of
al'fdirb of the chariiable company and of ihe incoming rc.sourccs and applicaiion of rcwurcc8, including ihc income and
cxpcndilurc, of Ihc charitablc company for thai year.
In preparin¥ thcsc accounts, the Trusiccs are requircd io..
yelcci suitable accounting policies and ihcn apply them consistently:
observe the methods and principles in ihe Chariiies SORP {FRS 102)-
state whether dppliLable UK ALLounling Siandards IFRS 102} have been followed, subject to any rnaterial depariures diKlosed
and explained in the fLnan¢ial statements,.
- make judgments and estimates thal are reasonable and pwdenl: and
prepare the accounts on ¢he going concern basis unless il is inappropriate lo presume thal the chariwble company will continue
in operation.
The Trustees are responsible for keeping adequate accouniing records ihot disclose wilh reasonable accuracy at any lime the
flnancial po%ition i)f ihc charitablc company and cnablc il to ¢nsure that the accounLs comply with thc Companic% Act 200(I. It is
also responsible for safeguarding the assets of ihe charitable company and hence for taking reasonable steps for the prevention
and d¢tc¢tion of fraud and oth¢r irr¢gularities.
Principal Funding
The Trustee5 are satisfied that the Charity'5 assets are available and adequate to fulfill its obligations. The most significant
source of the CharitV'5 fund5 is derived from donations and grdnts.
Thc Trustccs arc particularly grateful for the donation from thc Garfield Weston Charitable Foundation.
Page 2

Prisoners, Penfriends
(A company limited by guarantee)
Report of the Trus1ee5 and Directors
for the Year Ended 31 March 2021
Risks And Reseryes
The Trustees hai'e assessed the major risks io which the chariiy is expl￿0 and are saiisfied thai systems are in place io miiigate
exposure ro the major risks.
The Trustees have examined ihe charity's requiremenis for reserves in lighi of ihe main risks 10 the organisation.
PILasingly ihis year the continued robusi fundraising straicgy has resUl￿d in a meaningful nci annual 8urplu% bcing achicvcd.
The Trustees strategy is 10 continue 10 seek funding and donations io cover current levels of expenditure and build reserves 10
mainiain ihe re8ern'c level of unrcsiricted funds ideniified as bcing adLNuaic io miligaic the main ri%k8 fo the organiqaiion.
In preparing thi8 report the Committee of Managemeni havc iaken advants8e of the small companics exemptions provided by
seLtion 415A of ihc Companie8 Aci 2(XTr6.
Approvcd by the management commiticc on 7th Dcccmbcr 2021
and si8ncd on its bchalf by..
Danlel Rogers
(Dlrector)
Pagc 3

Prisoners, Penfriends
(A company limited by guaranlee)
Independent Examiner's Report
for the Year Ended 31 March 2021
Independen¢ Examiner's Report to The Trns¢ees ofprisollers, Pellfriends
I report to the charity Board un my examination of the accounts of the company for the year ended 31 March 2021
Thls report Is rnade solely to the charity's Board. as a bodyi In accordance wlth Part 4 of the Charitles
(Accounts and Reports) Regulatlons 2008. My work has been undertaken so that I mlght state to the
charity's Board those matters l am required to state to thern in an Independent examinerf5 report and for no
other purpose. To the fullest extent permltted by law. I do not accept or assume responslblllty to anyone
other than the company and the charity's Board as a body* for my work or for this report.
Responsibilities basis of report
A_% ihL Ho?¢ rd ol- IhL company laDd lis dircciors for ihe purw)ses of company law) you are rcsponsiblc for the prcpaTalion of thc
accounts in accordance with ihe requiremenis of ihe Companies Aci 21M)6 (Ihe 2(m￿ Aci'l.
Havingv saliqfied my.sclf ihat the accounis of thc company arc noi rcquircd io be audiied undcr Pan 16 of thc 201)6 Act and arc
eli&iiblc for indcpcndcnl examination. I repon in rcspca of my ¢xaminaiion of the compony's accounts carricd out undcr scclion
145 of IhL Charities Act 2(11 I I'ihc 2011 Aci'l. In carrying out my cxaminaiion I havc followcd thc Direciion8 &viven by the
Charity Commission under scciion 14515llbl of Ihc 2011 Aci.
Page 4

Prisoners, Penfriends
(A company limited by guaranlee)
Independent Examiner's Report (continued)
for the Year Ended 31 l¥larch 2021
Independent Examiner's Statement
I have completed my exalnination. I can confirni that no matters have come to my attention in connection with the examination
giving me caw%c io bclicve..
aecounting record5. were not kept in respect of ihe tompany as required by seciion 386 of the 2006 Act; or
the accounts do noi accord with ihose rttords: I
th¢ accounts do noi comply with the a¢counting r¢quir¢ments of s¢ction 396 of the 2006 A¢t oth¢r than any r¢quir¢m¢nt
thai ihe accounts give a'irue and fair. view which is noi a mailer considered as pan of an indcpLndent examination,. or
the accounts hav¢ not b¢¢n pr￿ared in ac¢ordanc¢ with the m¢thiKls and prin¢ipl¢s of th¢ Stst¢m¢nl ofR¢coinm¢nd¢d
Practice for accounting and rery)rting by chariiies IFRS 1021.
I have no eoneems and have eome across no other maiters in conneciion with ihe examinaiion io whieh aiieniion should be
drawn in (his report in order io cnable a prow undcrstsnding of ihe accounts to bc rcached.
SiBncd..
Daicd.. 7th Deccmbcr 2021
Richard Rhodes FCA
Feltons
Chartered Accountants
i 'rhe Green
Richmond
Surre).
TW91PL
Page 5

Prisoners, Penfriends
(A company limited by guaranlee)
Accounting Polieies
Basis of accounting
The linancial statements have been prepared in accordance with Accounting and Reporting by Charities.. Staiement of
ReLommended Praciice applicable io charities preparing iheir accounts in accordance wilh the Financial Reporting Siandard
appliLable in the UK and Republic of Ireland IFRS 102) (effective l January 20191 (Charitjes SORP IFRS10211. the Financial
Repoffing Siandard applicable in ihe UK and Republic of Ireland IFRS1021 and ihe Companies Aci 2(K)6.
The Pri.%oners' Penfrien(ts meets the definition of a public benefir eniiry under FRS102. Assets and liabilities are initially
recognised at histt)rical cogi or iransaciion value unless oiheTwise sthted in ihe relevani accouniing Ex)licy.
The Prisoners, Penfriends is a company limiied by guaraniee and is regisiered in England & Wales. The company registered
addre.ss and company number can be found on Legal & Adminisrraiive Inforniaiion page
Fund accounting
ThL (ienerallunrestricicd Fund8 are fun(ts which are availablc for usc ai ihe dI￿retiOn of ihe Trns￿e$ in furthcrance of thc
gencral objectives of the charity and which havc been d￿Ignal¢d for oiher purposcs.
Incoming resources
All iniotiiitigy rL%ourcc% arc included in the staicmenl of financial aciiviiies when the charity entitlement lo the funds,
ccrrainty of rcceipi and ihc amouni can be mcasurcd with sutTicicni rcliabiliry.
Voliiniary income is receivcd by way of granis. donations and gifts and is included in full in the Stsiemcn¢ of Financial
ALtivitii% wh¢n rec¢ivablL. Ciranls, where ¢n¢iil¢mcnl is not conditional on th¢ dcliv¢ry of specific pcrformancc by the cliarily.
arc reLogFni%cd when the ¥hariiy b￿oMe$ uncondiiionally cniiilcd to ihc gran¢. Grani4 whcre relaied io %pecifiL dclivcrablL% are
aLcounled for as the charity earns ihe right io considerdlion.
No amounts are included in ihe financial slalements for services donaied by volunteers.
In¢om¢ tax re¢overabl¢ in r¢lation lo donations received under Gift Ai(VJusl Giving is re¢ognised ai the tirne of the donaiion.
Other income is recognised in the peri￿ in which il is receivable.
Resources expended
ExpLnditurn' is aL¥ouniLd for on an accrual basis and has been included under expense categories tha¢ aggregate all costs for
allocation lo activiii¢s. Whcre costs cannot be dir¢¢ily atlribut¢d to parti¢ular activities ihey have b¢en allwated on a basi5
consistent with the use ol-the resources.
All r¢sources ¢xp¢nd¢d are in¢lusive (Trf irr¢wv¢rabl¢ VAT.
Going concern
Thc c,0￿.1d-]9 OLltbrcak has caused scvcre disruption to charitics internationally. Thc trnstcc% of PrisoncrE' Pcnfricnds havc
analysed and will carry out ongoing monitoring of ihe imp9¢1 on ihe company's finon¢io1 position. The Iruslees hai'e a reasonable
cxpcctation that thc company has adcquatc rcsollrccs to continue in 0￿rational cxistcncc for thc forc%. ceablc ￿tUrc. As a rcsult,
they continue to adopt the going ¢on¢em basis of accounting in preparing ihe fingncial slaiemenis.
Pagg 6

Prisoners, Penfriends
(A company limited by guarantee)
StateTnent of Financial Activities
(Including Income and Expenditure Aceount) for the vear ended 31 March 2021
2021
Total
funds
2020
Total
funds
Unrestricied
fund
Restricied
funds
Noies
Income From
Donaiions and legacies
41.178
41.178
38,051
Tot#1 Incoming Resources
41.178
41,178
38.051
Expenditure on:
Charitabl¢ activitlC5
39.929
39,929
39.445
Total Resour¢es Expended
39.929
39.929
39,445
Net Incomc Before Gains and Losses
Net Movement In Funds
1.249
1.249
11,394}
Total Funds Brought Forward 31 March 2020
42.853
42.853
44.247
Total Funds Cllrried Forn#rd Jl March 2021
44,102
44,102
42,X53
PugE 7

Prisoners, Penfriends
(A company limited by guarantee)
Balance Sheet at 315t March 2021
Company no: 4629036 1 CharitTr' no: 1098118
2021
To(al
funds
2020
Total
funds
UnreMricied
nd
Restric￿d
funds
Noles
Current Assets
Debtors
Cash at bank and in hand
46.928
46.928
42,853
46.928
46,928
42,853
CreditTrrs
AmoLints falling due wiihin one year
2.826
2,826
Net current assets
44.102
44,102
42,853
Total assets less current Ilabllltles
44,102
44.102
42,¥53
Net a55ets
44.102
44.102
Reserves l Funds
Re5crvc5 UnTCStricted funds:
(iLncral Fund
44.102
42.%53
Restrlcted funds:
RL8lrictcd Fund
Total Fund5
44.102
42.853
Thc company'5 financial statemcnt5 have bccn prcparcd in accordance with thc provisions applicablc to companics subjcct to thc
small companies regime and in accordance with FRS102 SORP.
The Board consider that the company i5 entitled lo exemption from the requircment to have an audit under the provisions of
section 477 of the Companie5 Act 2(M)6 {"the Act") and tnembet5 have not rquired the company to obtain an audit for the year
in question in aicorddnce with seclion 476 vfthe ALI.
The Board acknowledge their responsibilities for complying wilh the requirements of the Companies Act 2(M)6 with respect to
accounting records and the preparation of financial statetnent5.
Approved by the Board of TrnStees￿ir¢C1tsrs on 71h Det 2021 and were S]￿ed on their behalf by."
Daniel Rogers
Director
Puge 8

Prisoners, Penfriends
(A company limited by guarantee)
Notes to the Financial Activities
(including Income and Expenditure Account) for the year ended 31 March 2021
2021
Tothl
funds
2020
Toial
funds
Uniestricied
fund
Re￿nCIed
funds
(l). Ineojne From
Donatlons and legacle$
Grani.% and donaiion
Ju8t giving
Giftaid
38,807
2,371
J8,807
2.371
32,170
3,856
2,025
Investments
Bank inierest
Total Incomlng R¢$our¢es
41.178
41,178
38,051
(2). Expenditure on Charit8ble Activities:
Mandgcmcni fcclsalarics
Compiiier dllt£ibase
Franking machine
OffiLe and ddmin costs
Legal lees
30,173
1.396
267
8,093
30.173
1,396
267
8,093
23,539
268
1,524
14,114
Total Resource5 Expended
39,929
39,929
39,445
(3). Credltors
Staff cost accrual
2,826
2.826
Creditors
2.826
2.826
(4). Trustees Remuneration and expenses
None of the Trusiees re¢eii'ed any rernuneraiion. One trusiee received reimbursement of £50 for travel costs during the year
12020.. £1381.
(5). RelAted PArty trAnsaction$
Thcrc wcre no rclatcd party transactions in the year
16). Staff costs
Staff cosis of £30,173 comprises gross salaries of £25,7(K), national insurdn¢e of £1149 and £584 for pension payments. The
rcmaining £1,740 rclatc.% to contractor co%ts.
Puge 9