Company registration number.. 4801751 Charity registration number.. 1098120 Criminon United Kingdom IA company limited by guarantee) Annual Report and Financial Slalemenls for the Year Ended 30 June 2024 Criminon United Kingdom Contents Reference and Adminislralive Details Tru8lees' Report 2to12 Independent Examiner's Report 13 Statement of Financial Activities 14to15 Balance Sheet 16 Notes to the Financial Statements 17to28 Criminon United Kingdom Reference and Administrative Details Sgcrgtary Mrs Aniko Huszar-Bekasy Charity Registration Nurnber 1098120 Company Registration Number 4801751 The charity is incorporated in England and Wales. 4244 Copthorne Road Felbridge East Grinstead West Sussex RH19 2NS Registered Office Indep¢ndont Examlner Grant Sellers Limited Bank Court Manor Road Verwood Dorset 8H316DY Page 1 CRIMINON UNITED KINGDOM TRUSTEES, REPORT FOR THE YEAR ENDED 30 JUNE 2024 The Trustees present their report and accounts for the year ended 30 June 2024. The accounts have been prepared in accordance with the accotjnting policie5 set out in note I to the accounts and comply with the charivs governing document. the Companies Act 2006 and the Statement of Recommended Practice, "Accounting and Reporting by Charities" issued in March 2005. Structurei governance and management The charity is a company limited by Euarantee, with the liability of members restricted to £10 each.11 is exempt from including 'Limited' in it5 title under Section 60 of the Companies Act 2006. It 15 registered as a charity with the Charity Commission for England and Wales, charity number 1098120. The directors of the company are its Trustees for the purpose of charity law and throughout this report are collettively referred to a5 the Trustee5. The Trustees who are a150 the directors, for the purpose of company law. anfl who served during the year were: M J Billing EA Bailey A D McGuigan Recruitment and appointment of new trustees Trustees have the power to appoint new trustees and to identify likely candidates. If a suitable person is suggested and thi5 is unanimously agreed by the current Trustees, they will then be approached to ask whether they are willing and able to be considered for the position. They are given an induction pack consisting of the Charitvs governing docL¢ment5, the latest annual report and accounts, minutes of the m05t recent TrtJ5tees' meeting and the Charity Commission'5 Publication CC3a'. THE ESSENTIAL TRUSTEE. They are encouraged to download and study the full document CC3. None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute £10 in the event of a winding up. The Board of Trustees, which currently consists of three members, meets regularly to oversee the administration of the charity. The Board of Trustees would like to thank the Executive Director and Deputy Executive Director that manage the day-to-day operations of the charity on a full-time basis and the volunteers for continuing to contribute towards the success of the charity. The Board of Trustees have assessed the major risk5 to which the charity is exposed and are satisfied that system5 are in place to mitigate exposure to the major risks. Organisational Strurture The charity operates a5 an independent entity. It has fraternal link5 to a worldwide network of Criminons. Criminon UK is administered by two full-time staff, one part-time staff plus a network of trained tutors and administrative volunteers. There were 50 volunteers at the year end. The staff and volunteers have contribL¢ted over 16,000 hours, assisting in the rehabilitation of hundreds of offenders throughout the VK. Objectives and Activities The Trustees have paid due regard to guidance issued by the Charity Commission in decid5ng what activities the charity should undertake for the public benefit. The charit￿5 objects are to assist in the refomation and rehabilitation of persons who have at any time been convicted of any crime. Our aim is to improve the social welfare of offenders by as5151ing them in their education and rehabilitation, so that they can make a positive contribution to society. Our programme seeks to address.. Reading and learning skills Drug and alcohol abuse 5elf-respect and confidence Anti-social conduct Ability to solve problems OUTCOME Changes in attitude and behaviour IMPAcr Contribution to a reduction in re-offending and a safer society Our courses are unique in that.. They give the offenders a tool-box of life-ski115, allowing them to reflect on their own experiences, so each of our courses Is personal to them. The course has both theoretical and practical application to show their understanding. They have to get 100% of the course correct as our courses are designed to empower them to make positive changes to their life, so they need to fully understand the course. They are facilitated through a network of volunteer tutors who are passionate about changing offenders, lives. To achieve the above, the charity delivers 11 distance learning course5 by mail, which covers subjects such as drug awareness, literacy, effective communication and a clear moral code. The Understanding & Overcoming Addiction, Learning Skills, Learning How to Learn and Restoring Self-Respect courses are accredited by Laser Learning Awards, an educational body affiliated with the University of Kent. Membership of Laser Learning Awards has been ongoing since 2005. The advantages of accreditation to the offender are that.. l. It often gives them the first publicly recogni5ed qualification they have ever had. 2. The courses give them credits towards further education. 3. It allows them to engage in an officially recognised course of study as part of their sentence planning. Some of the benefits of the distance learning approach are.. l. Any offender, including those who do not have access to mainstream prison education, have the opportunity to participate in Criminon courses, allowing them to gain necessary life skills to as51St in their personal rehabilitation. 2. Flexibility to the individual offender's ability and needs. 3. The courses have both theoretical and practic21 elements which allow the offender to demonstrate that he/she can apply the information he/she has learnt. 4. The offender continues with the same tutor throughout all the courses, where possible, to maintain a close working relationship. The charity's aims, objectives and activities are reviewed each year to ensure it remains focused on its stated purpose. This review looks at what has been achieved and the outcome of its work in the previous 12 months. It looks at the success of the charitvs activity and the benefits it has brought to those participants that are engaged with. Achievements and Performance Since the previous trustee report the following has been achieved: l. During 202312024. 1550 offenders enrolled on one of the Criminon UK courses. 2. There were 705 offenders completing at least one course during the same period. 3. There were over 700 learners still progressing on a course at year end,. 4. During 202312024, a further 22 Criminon Mentors have been trained. The number of active Mentors was 139 this year. This has enabled current programme participants to learn transferrable ski115 that can be used to benefit other offenders, whether on a Criminon course or other study. The resijlts have shown a greater degree of engagement with beneficiaries and non-participants. Mentor Testimonia15 "I've been working with this one chopfvr quite o long time. When wefirst storted he couldn't read or write ct oll. He s now reading books oll the time and his writing is umazing. He's writing his own poetry, letters to his children ond he now has opplied to enrol in the leorning course. I'm so proud rjnd I love it. For me I come into prison with no intention of leorning. My eyes have been truly opened and I rerjlly do enjoy to leurn ond ret71ised it s not too lute ond unyone con do it." R.J., HMP Parc "I got great satisfoction und o boost in confidence. The Governor presented me with on Amends Aword for oll the work I do. The prison inspectors were in and hod questionnoire5 for everybody tofill in. So l used the Word Cleoring skill to help 10 people be oble to complete theirforms." J.E., HMP Highpoint "I manoged to mentor 21 people needing ass1Stonce with coursework ond opplication5. My knowledge goinedfrom my Criminon courses Wt7s invGluoble os I would never have been oble to help oll these people." K.B., HMP Woodhill "Someone wos Struggling to understond o few of the words in their workbook, so I showed them how to look the words up in o dictionary ond how best to leorn those words by using them in sentences so that they mtjke sense. He was very groteful of my help ond thonked mefor helping him study better."A.E., HMP Gartree Mentee comments "Mr Wilson hus helped me with not only Criminon but my educotion ond general doy to day needs and I con honestly soy thut the motivation ond confidence he has given me has helped me to chonge my life around." A.S., HMP Garth 'He sot down and reod the booklet out. He was very helpful and also helped me with my spelling as I have leornin9 disability. He wos o very good Mentor, thonk you." Mentee, HMP Woodhill "Robin is very understanding und wants me to be the best I con ond this is down to the woy he helps me. He 15 polite and CfJring, he want5 to help Othe￿ which to be honest without him telling me fJbout this course and helping me then I would of lost all contact with myftsmily ond kids but now they See I'm wanting to chonge. This is down to Robin so pleose let him know how much he hos chunged my life ond helped me have my kids in my life. He hos sijved me." R.M., Mentee, HMP Portland Improving Our Evidence Outcomes and impact are monitored and evaluated in a number of ways.. 11 Testimonials and life storles that show how our intervention has made a difference to offenderg lives. .1 now find it eosier to leorn. Whenever I come Into trouble, l use methods /tools leornt through this course my confidence and enthu5it7sm toward expanding my knowledge hus increused, with this creating o new- found passion for lecrning. I will continue to use all thot I hove leurnt throughout my present journey und upon release. Furthermore, it has increased my capucity to help other5, as l am more able to give odvice regGrrding struggles with learning. E.A., HMP Ashfleld (Learning How to Learn) "I really enjoyed underst(7nding ond overcoming oddiction course I have learnt and developed knowledge ond new skills which include objective exercises. This course h05 changed my life and now I recommend this course to others who will benefit from this course. I now tolk to individuals with drug issues ond motivate them on coming of drug oddiclion and con now safely odvice them step by step. My goal is to help us muny individuols os possible. This will not just benefit them but their loved ones os well when they con restore their relationships with loved ones. I would like to SGY o big thank you to Criminon ond the teom and my mentor/tutorJimmy ond unyone else who played o port in changing my lifefor all the help ond support ond guidonce they hove provided me Grndfvr believing in me ond give me the motivation ond clearfeedbock that has helped me complete the course. Thunk you very much, moy God bless you. "S.H., HMP Feathefstone (Understanding and Overcoming Addiction) .1 wa5 unsure when I started how this course would berjefit me, but must soy that once it got here und I hod time to go through the whole thing thot I realised how thorough it was. The questions really mode me think ond assess my feelings. My thoughts have been made clearer ond my mi5tuke5 In o life highlighted to me. It's mude my choices and plans for the future cleorer too. The WL7y it is urranged ond questlons posed help me work through the course quickly ond easily, making my thoughts und ideos for the future more secure ond hopeful. My self-respert, thoughtsfor other5 hus improved tenfold. Mony thanks." B.W., HMP Peterborough (Restoring Self-Respect) "This course hos enabled me to fully comprehend all of the avenues in life thot Was keeping me from finding hoppiness/contentment. For exomple improving my environment, seeking to live with the truth as opposed to being dismissive or in deniul, setting o good example to those around me, honouring ond helping my purents etc. I have leorned the importunce of being true to myself and opproaching life with a more positive and open-minded approach. This ha5 enubled me to occept that I moy be wrong ot times in what I think, do orsay and thot'sfine os long as O then learnfrom it50 that I con stay on the right path of hoppinessfor myseyand the people that l influence." M.R., HMP Warren Hill IRestoring Self-Respectl 2) All completed students are sent Pre/Post Course Questionnaires which ask the offender to evaluate the difference a course ha5 made by scoring statements on a scale of I Ilowl to 10 (highl, both before they started the course and after, as this gives a better measurement of impact. Accredited Restoring Self-Respert- Pre/Post Course {Based o]E 694 Learners) 51JO ÈO00 1500 2000 1S00 3000 3500 4fj00 4500 SOOO 5500 CoBfidence ltt myself Solf-respect RespECtforoth*rs TakÉiisur*of myselfe.8. liealtliJLiypeaiAiJn bÈtier Ifeel rnortsposttlve abDUtth• future StronglyAgreelAgree •NeStherAgree/DIsa8ree Strongly DSs4gree/Agree NDanswer "The course is very positive l improved myskills lOO%." G.G. HMP Frankland (Strongly Agree improvements in all categorie51 his course guve me more determin(7tion to never come back to prison.. W.H., HMP Dovegate IAgree/Strongly Agree improvements in all categorie51 "Ifeel very positive about thefuture." D.C., HMP Birmingharn IAgree/Strongly Agree Improvements in all categories) 4) Continuing to obtain 3rd party evidence from prison staff that have worked with Criminon UK beneficiaries and can observe any changes made relating to offenders completing the Restoring Self-Re5pect Course and Learning How to Learn Course. Accredlted Rè5torlnB Se￿-ReSpect - Thlrd_party ev7den¢e Ibased on 596 Lèarners 40 60 Ho Joo JY4pfov¥d Conimuiilcthtlvn Skllls Inipi'oved self-rosiie¢t Improved i'espect for otherb Improved pliyslcul 4lPI)e4tl Liiice Incre4isorfI Interesttii furrhershidies oi. educutio ItX¢reased wlllSJigne55 to li¢lp others Itnproved condurtwÈtl?iJi the pr150n envji'onmetjt Inci'@aserfl wlllltt8ness to fyikt On niore responsibility Improwd rtrlationships wlth pcers lrnppovod relations&iips wSth Staff Improved relatlonshtps wltlx their famlly A8re¢/StrohglyAEre¢ Ntschniise Di¥iigr¢e/SironglyD154yee DDn "I hove known Lesterfor quite some time as his personal wing staff. I hove noticed a lot of chonge in his behoviour during ond ofter the completion of thi5 course, basicolly the improvement in his physical oppearonce, self control ond respectfor other5 and always been very polite to stoff and inmotes on the wing. He has improved u lot in every area of life." Oflicer, HMP Oakwood (Strongly Agree Improvements in 9 categories, 2 Agree) "I hove seen Duniel make huge progress over the lost yet7r. He is a mossive 511PPOrt to his peers on the wing. He 5ht7res his knowledge about Criminon course5 to everybody on the wing ond refers them. He ulso helps them with their Criminon courses. He hos made a lot of improvement in the skills mentioned obove. Recovery Worker, HMP Oakwood (Strongly Agree improvements in all categories) "Morkie continues to go ubove ond beyond in all ospects of his rehabAlitotion. Since completing the course he has demonstrated o positive willingness to learn ond develop.- Probation Officer, HMP Guys Marsh (Strongly Agree improvements in 10 categories. l Agree) Accredlted Le*rnln8 How to Le*rn-Thlrd-party ev1clen￿ Ib¥5ed on ISS L¢8rner5 shown as%) of Learners 20 40 6U Incre&isod lttteV¢stSn studÉe5 or edut4¥tloii liirre￿SedS￿￿Qr1It ¢onfidence lètsrning liicrea&edtuDndence lil loarttlng by self IncrL'ltstd cunfidence￿ntl S￿lf-eStee￿i Incre￿s@￿ verb￿1 coinittunl¢ation skllls IMpro￿T￿ent fn owrtoming blocks tts leurnlitg 1Stcracy "Since the course, Mr Cook hus on increased t7ppetite to learn ond better himself and has better self-confidence." Band 3 Offlcer, HMP Swaleside (Agreelstrongly Agree Improvements In all categories) "Frank is highly motivuted to use hi5 time constructively. He is genuinely enjoying studying ond it Is cleorly as515ting him with his personal development. Really impressed ond great to witness this." Speclalist Officer, HMP Grendon (Strongly Agree improvements in all calegories) his course has helped him understtsnd the dlfficulties he used to have ond the behaviours.- WinE Staff, HMP Rye Hill15trongly Agree improvements in all categories) Financial Review Income The charity receives regular donations from many individuals. Trusts and organisations and this provides a steady income flow to allow the charity to continue its valuable work, sometimes in areas where little other assistance is available. The following Charitable Trusts, Foundations and or8anisations donated funds in 202312024.. 29th May 1961 Charitable Trust, Albert Hunt Charitable Trust, Alchemy Foundation, Barbour Trust, 8assil Shippam Charitable Trust, Brian Mitchell Charitable Trust, BWD Family Trust, CB&HH TAYLOR 1984 Charitable Trust. Centenarv Lymm Charitable Trust, Chapman Charitable Trust, Charles Lewis Foundation, Condy Charitable Trust, Cumber Familv Charitable Trust, Dalby Charitable Trust, Denman Charitable Trust, E&D Cadbury Trust, Fitton Trust, Forman Hardy Charitable Trust, Harford Choritable Trust, HDH Wills Grant, Helianthus Charitable Trust, Hon Co Gloucs Charitable Trust, HR Pratt Boormèn Family Foundation, Hudson Charitable Trust, JC 5eccombe Charitable Trust, Jessie Spencer Trust, JH Burn Charitable Tnjst, Kenilworth Lions Club, Lady Hind Trust, Leicester Lions, Lillie Johnson Charitable Trust, Lindsay Foundation. Littleborough Lions Club, Mageni Trust, March Lions Club, Marsh Christian Trust, Marsland McAdoo Charitable Trust, Mary Robertson Charitable Trust, Maud Elkington Charitable Trust, Mbili Charitable Trust, Mills & Reeve Charity, Mrs LD Rope Charitable Trust, Mulberry Trust, New Houses Trust, Paul Bassam Charitable Trust, Pennycress Trust, Peter Corah Foundation, Pettit Charitable Tfust, Philip King Charitable Trust, R&D Turr*er Charitable Trust. Rainford Trust, Richard Cadbury Charitable Trust, Rothley Trust, S&D Lloyd Trust, Sirjames Roll Charitable Trust, Sir John & Lady Amory Charitable Trust, Sir John Eastwood Foundation, SMB Charitable Trust. Susanna Peake Charitable Trust, Tay Charitable Trust, The Denman Charitable Trust. Thomas Farr Charity, Timothv Colman Charitable Trust, Upstream Trust, Valentine Trust, W & C Eynon Charitable Trust, WED Charitable Trust, William Leach Charitable Trust, WM Mann Charitable Trust. The Board of Trustees would like, on behalf of all staff and volunteers, to warmly thank all of these organisations for their contributions throughout the year. Thanks also go to other donors who prefer not to be named, yet have made significant donations, and to the many regular, in-kind and one-off individual donors. Fundraising Policy The charitls fundraising activity is done in-house and no professional fundraiser or commerci31 participator was Used. No complaints have been received by the charity in the accounting period. All fundraising by the charity is governed by the Code of Fundraising Practice. Reseries Policv The Trustees have decided to keep the reserves a5 an extra cushion and have approximately six month5 revenue as resetve5. It wa5 felt that investing at this stage would have tied up a large amount of funding and given limite flexibility to unforeseen expenditure or reduction in income. Criminon United Kingdom Trustees, Report Trustees and officers The Iruslees and officers serving during the year and since the year end were as follows.. Trustees.. Mr M J Billing Ms E A Bailey {resigned 30 June 20241 Ms A D McGuigan Secretary.. Mrs M R Stacey (resigned 30 June 20241 Mrs Aniko Huszar-Bekasy lappointed 1 July 20241 Statement of trustoes. responsibilities The trustees (who are also the d1￿CtorS of Criminon United Kingdom for the purposes of company law) are responsible for preparing the trustees, report and the financial slalemenls in accordan￿ with applicable law and United Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accounting Praclicel, including FRS 102 "The Finan¢ial Reporb'ng Standard applicable in the UK and Republic of Ireland" Company law requires the trustees lo prepare financial statements for each financial year. Under company law the trustees musl not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including ils income 8nd expenditure, of the charitable company for that period. In preparing these financial statements, the Irtsslees are required lo.. select suitable a¢counling policies and apply them consislenlly.. observe the methods and principles in the Charities SORP., make judgements and estimates that are reasonable and prudent.. stale whether applicable accounting standards, comprising FRS 102 have been followed, subject to any material departures disc105ed and explained in the financial statements,. and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitsble company will continue in business. The Iruslees are responsible for keeping proper accounting records that can disclose with reasonable accuracy al any lime the financial position of the charitable company and enable them lo ensure that the financial stslemenls comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detecb.on of fraud and other irregularities. The tru51ees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of Inancial statements may differ from legislation in other juris¢Jictions. Page 10 Criminon United Kingdom Trustees, Report Dlsclosure of Informatlon to auditor Each trustee has taken steps that they oughl lo have taken as a trustee in order to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information. The trustees confirm that there is no relevant information that they know of and ol which they know the auditor is unaware. Pa9e 11 Criminon United Kingdom Trustees, Report The annual report was approved by the trustees of the charity on by and signed on ils bèhalf Mr M J Billing Trustee Page 12 Crlminon United Kingdom Independent Examinèr's Report to the trustses of Criminon United Kingdom I'the Company.) I report lo the charity Iruslees on my exarninalion ctf the accounts ol the Cornpany for the ye81 ended 30 June 2024. Responsibilltles and basls of report As the charity's trustees ol the Company land aJs0 its directors for the purposes ol company LThl you are responsibae foi the preparation of the accounts in accordance wlh the requirements of the Companies A¢1 20061'lhe 21)06 Ael'l. Having satisfied myself Ihal the accounts of Ihe Company are not required lo be ou¢Jited un¢*i Part 16 of the 2006 Act and are eligible for independent examinats'on, I report in rèspect of my examination ol your charity's accounts as carried out under section 145 of the Charities Act 2011 I'the 2017 ACVI. In carrying out my examination I have followed the Directions given by the Charity Cornmlssion under secthjn 14515llbl of the 2011 Act. Independent examinerfs statgment I have ¢omp191ed rny examination. I confirm that no marters have come to my attent￿)n in connection wlh the examination giving me cause to believe.. 1. accovnting records Wfj￿ not kept in respect of Criminon United ￿ngdorn as required by seLIN 386 ol the 2006 Acl., or 2. the accounts do not a¢cord ￿th those records.. or 3. the accounts do not comply with the accounting requirements of section 396 01 the 20(É Ack other than any requirement Ih8t the accounts give a 'lwe and fair view, which is not a matter Cons￿ered as part ol an independent examirFalion', or 4. the accounts have nol been prepared in accordanc& w+lh the metho(Ss and principles of the Siaiement of Recommended Practice lor accounting and reporting by charhies lapplKable lo ¢harilie5 preparing their accounts In accordance with the Financial Reporting Slandar(J 8ppIKable in the UK and Republic of Ireland IFRS 10211. I have no concerns and have come across no other matter5 in connection wlh the examin8tion io which attention should be drawn in ttjis report in order lo enable a proper underslanding ol the accounb to be leached. Stephen Sellers FCA Institute of Chartered Ac¢ounlanls in England and Wales 8ank Court Manor Road Verwood Dorsel BH3J 6DY Page 13 Criminon United Kingdom Statement of Financial Activities for the Year Ended 30 June 2024 (Including Income and Expenditure Account and Statement of Total Recognlsed Gains and Losses) Unrestricted funds Total 2024 Noie Ineome ond Endowrnents from: Donations and legacies Iiicoming resources from grants Investment incoine 2,386 99,336 18.026 2,386 99,336 Total income 119.748 119.748 Exp¢nditure on: Raising funds Charitable a¢tivities 7,060 170,i74 7,060 170.374 Total expenditure 177,434 177,434 Nei expenditure (57,6861 157,686) Nei movement in fvnd5 {57,686) 157.686) Reconciliation of funds Total funds brought fonvard 458,611 458.611 Total fvnds catTied forward 400,925 Unrestricted funds 400,925 Total 2023 Note Income and Endowments from: Donations and legacies Investment incorne 115,90) 14,500 115,90i 14,500 Total income 130,403 130,403 Expenditure on.. Raisino funds Charitttble activities 6.180 171,728 6,180 171,728 Total expendiwre 177.908 177.908 Nei expenditure (47,5051 (47,505) Net movetnent in ￿ndS (47.505) {47,505) ReeonelliatTron of funds Total fvnds brought forward Total funds carried fonward 506,116 506.116 18 458,611 The notes on pages 17 10 28 form an integral part of these financial statements. Page 14 458.6 11 Criminon United Kingdom Statement of Financial Activities for the Year Ended 30 June 2024 {Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) The funds breakdown for 2023 is shown in note 18. rhe notes on pages 17 10 28 form an integral part of these financial statements. Page 15 Criminon United Kingdom (Registration number". 4801751) Balance Sheet as at 30 June 2024 2024 7023 Nolc Fixed nsset5 TangEble assets ?94,176 ?94,352 Curr¢iit assets Siuck5 Debtors Caslj ai banL and in liand ?61 20,914 95. j19 ?61 6,670 116,704 166,722 Creditor5'. AnJoun¢s falling due iyilhi¢J one year Net eurrc>it 41SS¢ts 16 {9.955} ,4631 106,749 164,259 Nel assets 400,925 Fund5 of tho cliariiy: Unrestriclcd irtconje ftsiki15 Unresiri¢i¢d fuiid5 400.9?5 Total funds 400,9?) For the financial year anding 30 June 2024 the charity wa5 entitled to exemption from audit under section 477 of the Cornpan￿$ Act 2006 relating lo small companies Directors, responsibilities.. The members have nol required the charity lo obtain an audit ol ils accounts lor the year in question in accordance with section 476", and The directors ackiiowled9e their responsibilities for complying with the requirements ol the Act w￿h respect lo accounting Tecords and thè preparation ol a¢counl$. The financial slalemen15 on pages 14 10 28 were approved by the Iruslees, and 8ulhoiised for issue on 14'44ots-... and signed on their behalf by.. Mr M J Billing Trustee The notes on pages 17 10 28 IOTM an integral part of these financial slalemenls. Pa9e 16 Criminon United Kingdom Notes to the Financial Statements for the Year Ended 30 June 2024 1 Charity status The charity is limited by guarantee, incorporated in England and Wales. and consequently does not have share capital. Each of the trustees is liable lo contribute an amount not exceeding £10 towards the as5els of the charity in the event of liquidation. The address of its registered office is.. 4244 Copthorne Road Felbridge East Grinslead Wesl Sussex RH19 2NS Aulhorised for i -￿sue dale 2 Accounting pollcies Summary of signlflcant accounting policles and key aeeounting estimates The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consislenlly applied lo all the years presented, unless olhemse slated. statement of compliance The financial statements have been prepared in accordance with A¢covnling and Reporting by Charities.. Statement of Recommended Practice lapplicable lo charities preparing their accounts in accordance wtth the Financial Reporting Standard applicable In the UK and Republic of Ireland (FRS 102}I (issued in October 20191 Icharilies SORP IFRS 10211, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. Basis of preparation Criminon United Kingdom meets the definition of a public benefit entsty under FRS 102. Assets and liabiliti'es are initially recognised al historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. The financial statements are presenting in sterling and rounded lo the nearest £1. Going concern The trustees consider that there are no material uncertainties about the charity's ability lo continue as a going concem nor any significant areas of uncertainty that affect the carrying value of assets held by the charity. In¢ome and endowments All income is recognised once the charity has entitlement lo the income, it is probable that the income will be received and the amount of the income receivable can be measured feliabty. Page 17 Criminon United Kingdom Notes to the Financial Statements for the Year Ended 30 June 2024 Donatlons and legacle$ Donations are recognised when the charity has been notified in writing of both the amount and settlement dale. In the event that a donation is subject lo conditions that require a level of performan￿ by the charity before the charity is entitled lo the funds. the income 15 deferred and not recognised until either those conditi'ons are fvlly mel, or the fuifilmenl of those conditions is wholly within the control of the charity and il Is probable that these conditions will be fulfilled in the reporting period. Grants recelvable Grants are reeognised when the charity has an entitlement lo the fijnds and any conditions linked lo the grants have been met. Vvhere performance conditions are attached to the grant and are yet lo be mel. the income is recognised a5 a liability and included on the balance sheet as deferred income lo be released. Investmont income Dividends are recognised On￿ the dividend has been declared and notification has been received of the dividend due. Tangible fixed assets Tangible fixed assets other than freehold land are slated at cost less depreciation. Depreciatlon and amortisation Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value. over their expected useful economic life as follows.. Asset class Fixtures, fi'ttings & equipment Land Buildings Depreciation method and rate 4 years straight line Not depreciated 20/0 on cost Stock Stock is valued at the lower of cost and net realisable value. Cash and cash oquivalents Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible lo a known amount of cash and are subject to an insignificant risk of change in value. Page 18 Criminon United Kingdom Notes to the Financial Statements for the Year Ended 30 June 2024 Penslons and other posl retirement obligation5 The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating lo employee service in the current and prior periods. Contributions lo defined contribulion plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the conlribub.on due for service, the excess is recognised as a prepayment. Flnancial instruments Classification Financial assets and financial liabilities are recognised when the charity becomes a p8rty lo the contractual provisions of the instrument. Financial liabilities and equity instruments are classified according to the substsnce of the conlfaclual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities. Ra¢ognition and measurement All financial assets and liabilities are initially measured al transaction pr¢ce lineluding Iransa¢lion coslsl, except for those financial assets classified as al fair value through profit or loss, which are initially measured al fair value (which is normally the transaction price excluding transaction coslsl, unless the arrangement conslilutes a financing Iransaclion. If an arr8ngemenl conslitules a financing Iransaclion, the financial asset or financial liability is measured al the piesenl value of the future payments disGtsunled at a market rale of interest for a similar debt instrument. Financial assets and liabilities are only offset in Ihe slalemenl of financial position when, and only when there exists a legally enforceable righl to sel off the recognised 8mounls and the charity intends either lo sellle on a net basis, or to realise the asset and settle the liability simultaneously. Financial assets are derecognised when and only when al the contractual rights lo the cash flows from the financial asset expire or are settled, b} the charity transfers to another paty subslanlially all of the iisks and rewards of ownership of the financial asset, or cl the charity, despite having retained some, but not all, signifunl risks and rewards of ownership. has transferred control of the asset lo another paty. Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires. Page 19 Criminon United Kingdom Notes to the Financial Statements for the Year Ended 30 June 2024 Debt instruments Debt instruments which meet the following conditions are subsequently measured at amortised cost using the effective interest method.. lal The contractual return to the holder is lil a fixed amount". lill a positive fixed rate or a positive variable rate,. or lili} a combination of a positive or a negative fixed rate and a positive variable rate. (bl The contract may provide for repayments of the principal or the return to the holder Ibul not both) to be linked to a single relevant observable index of general price inflation of the currency in whtch the debt instrument is denominated, provided such links are not leveraged. Icl The contract may provide for a determinable variation of the return lo the holder during the life of the instrument, provided that lil the new rale satisfies condition {al and the variation is not contingent on future events other than111 a change of a conlraclual variable rate',121 lo protect the holder against credit deterioration of the issuer,. (31 changes in levies applied by a central bank or arising fiom changes in relevant taxation or law-. or lil) the new rate is a market rate of interest and satisfies condition lal. Idl There is no conlractU81 provision that could, by its terms, result in the holder losing the principal amount or any interest attributable lo the current period or prior periods. le} Conlraclual provisions that permit the issuer to prepay a debt instrument or permit the holder lo put it back lo the issuer before malunty are not eontingenl on future events, other than lo protect the holder against the credit deterioration of the Issuer or a change in control of the issuer, or lo protect the holder or issuer against chan9es in levies applied by a central bank or arising from changes in relevant taxation or law. (fl Contractual provisions may permit the extension of the term of the debt instrument, provided that the relurri lo the holder and any other conlraclual provisions applicable during the extended term satisfy the conditions of paragraphs lal to Icl. Debt instruments that are Classified as payable or receivable within one year on initial recognition and which meet the above conditions are measured al the undi5counted amount of the cash or other consideration expe¢led lo be paid or received, net of impairment Vvith the exception of some hedging inslrumenls, other debt instruments not meeting these condth'ons are measured al fair value through profit or loss. Commitments lo make and re￿1ve loans whih meet the conditions rnenlioned above are measured at cost (which may be nil) less imp8imienl. Page 20 Criminon United Kingdom Notss to the Financial Statements for the Year Ended 30 June 2024 Investments Investments in non-convertible p￿fereTrce shares and non-puttable ordinary or preference sh3re5 (where shares are publicly traded or their fair value is reliably measurable) are measured al fair valve through profil or loss. Where fair value cannot be measured reliably, investments are measured al eosl less impairment. Investments in subsidiaries and associates are measured al Cost less imp2irmenl. For investments in subsidiaries aequired for eonsideralion including the issue of shares qualifying for merger relief, cost is measured by reference lo the nominal value of the shares iSSLted plus fair value of other consideration. Any premium is ignored. Derlvative financlal instruments The chartty uses derivative financial instruments to reduce exposure lo foreign exchange risk and interest rale movements. The chaiity does not hold or issue derivative financial instruments for speculative purposes. Derivatsves are initially ocognised al fair value at the date a derivative contract is entered into and are subsequently remeasured to their fair value al each reporting date. The resulting gain or loss is recognised in statement of financial activities immediately unless the derivative is designated and effective as a hedging instrument, in whieh event the liming of the recognition in statement of financial activities depend5 on the nature of the hedge relat￿nShIp. Falr value measurement The best evidence ol fair value is a quoted price for an identical asset in an active market When quoted prices are unavailable, the price of a recent transaction for an identical asset provides evidence of lair value as long as the￿ has not been a significant change in economic circumstances or a significant lapse of time since the transaction look place. It the market is not active and re￿nI transactions of an identical asset on their own are not a good estimate of fair value, the fair value is eslimaled by using a valuation technique. 3 In¢ome from donations and legacies UDrestrieted runds General Total runds Donations and legacies: Donations and tsjfts Gift aid reclaimed Grants, mcluding capiral grdnts. Grants received 2.153 233 2,153 233 99,336 99.336 Total for 2024 101,722 101.722 Total for 2023 115.903 115,903 Page 21 Criminon United Kingdom Notes to the Financial Statements for the Year Ended 30 June 2024 4 Investment Income Unrestrieted funds General Total fund5 Interest receivable and similar in¢ome,' Interest receivable Rental incom¢ 2,366 15,660 2,366 15,660 Total for 2024 18,026 Total for 2023 14,500 14,500 5 Expenditure on raising funds a) Costs of goneratlng donatlons and legaeles Unrt5tricted funds Cener81 Totsl funds Nott Marketing and publiciry Total for 2024 7.060 7.060 7,060 7,060 Total for 2023 6,180 6.180 Total cost5 6 Expendlture on charitable activities Page 22 Criminon United Kingdom Notes to the Financial Statements for the Year Ended 30 June 2024 Unrestrleted funds Genctal Total funds Note Course d¢livery and administrydtor costs Other adininistration ¢osts Staff cost5 Governance costs 52,105 18,969 91,855 7,445 18.969 91,855 7,445 Totgl for 2024 170,374 170,374 Tot41 for 2023 171.728 171.728 Page 23 Criminon United Kingdom Notes to the Financial Statements for the Year Ended 30 June 2024 7 Analysls of governance and support Costs Governanco costs Unre5trieted runds General Total funds Independent examiner fees Examination of the financial statements Depreciation. amortlsation and other similar costs OtheT gov¢rnance costs 2,580 2,580 4,354 4,354 Total for 2024 7.445 7.445 Total for 2023 4,)73 4.573 8 Trustees remuneratlon and expenses No trustees, nor any persons connected wth them, have received any remuneration from the charity during the ye3r. No trustees have received any reimbursed expenses or any other benefits from the charity dlfring the year. 9 Staff costs The aggregate payroll costs were as follows. 2024 2023 Staff costs durtng the year were: Waues and salaries Social security costs Pension costs 87,230 4.625 89,800 5,575 91.855 95.446 The monthly average number of persons lincluding senior management I leadership team) employed by the charity during the year expressed as full lime equivalents was as follows.. 2024 No 2023 No Aibnini5traiion Page 24 Criminon United Kingdom Notes to the Financial Statements for the Year Ended 30 June 2024 No employee received emoluments of more than £60,000 during the year. The lolal employee benefits of the key management personnel of the charity we¥e £Nil (2023- £85.554}. 10 Independent examiner's remuneration 2024 2023 Examination of the financial statements 2,580 2,746 11 Taxation The charity is a registered charity and is therefore exempt from taxation. 12 Tangible fixed assots Wiitures, rittings & equipment Land and buildings Total Cost At l July 2023 Addition5 293,232 2,100 336 ?95.332 336 Ai JO lune 2024 293.232 295,668 Depreciation At l July 2023 Charge for the year 980 512 980 512 At 30 June 2024 1,492 1,492 Net book value AI 30 June 20?4 293,232 944 294.176 At 30 June 2023 293.2i2 1,120 294,352 13 Stock 2024 2023 Stocks 261 261 Page 25 Criminon United Kingdom Notes to the Financial Statements for the Year Ended 30 June 2024 14 Debto 2024 2023 Prepaymenrs Other debtor5 45 20,869 6,670 20,914 6,670 Page 26 Criminon United Kingdom Notes to the Financial Statements for tho Year Ended 30 June 2024 15 Cash and cash equivalents 2024 2023 Cash on hand Cash ai bank 60 95,469 40 159,751 95.529 159,791 16 cr￿ltOrs. amounts falllng due within one year 2024 2023 Other laxation 8nd social security Other creditors Accruals 1,990 15 2,448 2,580 9,955 2,463 17 Pension and other schernes Deflned contrfbution pension scheme The ¢harity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity lo the scheme and amounted lo £Nil {2023 - £711. 18 Funds Balance at I July 2023 Incoming resources Rcsources expended Balance gt 30 June 2024 Unrestritted funds General 458,611 119,748 {177,434) 400,925 Balance at I July 2022 Ineoming resourees Re50urees expended Balance at 30 June 2023 Unrestricted funds General 506.116 130.403 (177.908) 458,611 Page 27 Criminon United Kingdom Notss to the Financial Statsments for the Year Ended 30 June 2024 19 Analysi5 of net assets betsveen funds Unrestricted lunds Cener21 Total funds al 30June 2024 Tangible fixed assets Current assets CuThent liabillties 294,176 116,704 {9.955) 400.925 294.176 116.7(M (9,9551 Total ner assets 400,925 Unrestricted fund5 General Total funds at 30 June 2023 Tangible fixed assets Current assets Current liabilities ?94,352 166,722 (2,463) 294,i52 166,722 12,463) Total net a5s¢ts 458,611 458,61 20 Related party transactions A member of key management personnel, Mr P Tyler, was in receipt of a loan from the Charity which was approved by the Iruslees. Al the balance sheet date £20,815 12023.. £6,608) was due to the charity. Interest was Charged on this balance at HMRC'S olficial rale of interest A member of key management personnel, Mr P Tyler. paid the charity a market rate of rent to occupy the residential area above the Charity's office. Rent of £7,48412023.' £7.6851 was received in the year. Page 28