**COMPANY REGISTRATION NUMBER: 04801751 CHARITY REGISTRATION NUMBER: 1098120**
## **Criminon United Kingdom Company Limited by Guarantee**
## **Unaudited Financial Statements**
**30th June 2025**
## **Criminon United Kingdom**
## **Company Limited by Guarantee**
## **Financial Statements**
## **Year ended 30th June 2025**
||**Page**|
|---|---|
|Trustees' annual report (incorporating the director's report)|**1**|
|Independent examiner's report to the trustees|**13**|
|Statement of financial activities (including income and expenditure||
|account)|**14**|
|Statement of financial position|**15**|
|Notes to the financial statements|**16**|
|**The following pages do not form part of the financial statements**||
|Detailed statement of financial activities|**24**|
**Page 1**
## **Criminon United Kingdom**
## **Company Limited by Guarantee**
## **Trustees' Annual Report (Incorporating the Director's Report)**
## **Year ended 30th June 2025**
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 30th June 2025.
## **Reference and administrative details**
|**Registered charity name**|Criminon United Kingdom|
|---|---|
|**Charity registration number**|1098120|
|**Company registration number**|04801751|
|**Principal office and registered**|42-44 Copthorne Road|
|**office**|Felbridge|
||East Grinstead|
||West Sussex|
||RH19 2NS|
||England|
|**The Trustees**||
||M J Billing|
||A D McGuigan|
||A Huszar-Bekasy|
**Page 2**
## **Criminon United Kingdom**
## **Company Limited by Guarantee**
## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_
## **Year ended 30th June 2025**
## **Structure, governance and management**
The charity is a company limited by guarantee, with the liability of members restricted to £10 each. It is exempt from including “Limited” in its title under Section 60 of the Companies Act 2006.
It is 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 collectively referred to as the Trustees.
## **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 this 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 Charity’s governing documents, the latest annual report and accounts, minutes of the most recent Trustees’ meeting and the Charity Commission’s 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 risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.
## **Organisational Structure**
The charity operates as an independent entity. It has fraternal links to a worldwide network of Criminons.
Criminon UK is administered by two full-time staff plus a network of trained tutors and administrative volunteers. There were 44 volunteers at the year end. The staff and volunteers have contributed over 13,000 hours, assisting in the rehabilitation of hundreds of offenders throughout the UK.
**Page 3**
## **Criminon United Kingdom**
## **Company Limited by Guarantee**
## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_
## **Year ended 30th June 2025**
## **Objectives and Activities**
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake for the public benefit.
The charity’s objects are to assist in the reformation 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 assisting 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
- Self-respect and confidence
- Anti-social conduct
**OUTCOME IMPACT** Changes in attitude Contribution to a reduction in and behaviou r re-offending and a safer society
- Ability to solve problems
Our courses are unique in that:
- They give the offenders a tool-box of life-skills, 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 courses 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:
1. It often gives them the first publicly recognised 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.
**Page 4**
## **Criminon United Kingdom**
## **Company Limited by Guarantee**
## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_
## **Year ended 30th June 2025**
Some of the benefits of the distance learning approach are:
1. 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 assist in their personal rehabilitation.
2. Flexibility to the individual offender’s ability and needs.
3. The courses have both theoretical and practical 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 charity’s 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:
1. During 2024/2025, 1513 offenders enrolled on one of the Criminon UK courses.
2. There were 651 offenders completing at least one course during the same period.
3. There were 513 learners still progressing on a course at year end;
4. During 2024/2025, a further 25 Criminon Mentors have been trained. The number of active Mentors was 120 this year. This has enabled current programme participants to learn transferrable skills that can be used to benefit other offenders, whether on a Criminon course or other study. The results have shown a greater degree of engagement with beneficiaries and non-participants.
## **Mentor Testimonials**
_“How important it is for those who struggle to learn how much helping them can always put a smile back on their faces again. I like helping people as my support and guidance will help people achieve their goals they desire. It’s good for everyone and myself as it gives me a clear mindset_ ” **C.R., HMP Frankland**
_“I felt very happy to have helped and it reflected on the students so it gives me a good reputation to succeed in helping them in here - for myself as a Mentor and which reflects very well on Criminon UK’s credibility in here with these inmates and future students.”_ **E-M.M, HMP Northumberland**
**Criminon United Kingdom Page 5**
## **Company Limited by Guarantee**
## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_
## **Year ended 30th June 2025**
_“The pride of helping someone improve their understanding of math and transferrable skills (clearing misunderstood words) and seeing someone happy during the learning process is a positive experience.”_ **D.T., HMP Bure**
## **Mentee comments**
_“I was struggling with my course. So I spoke to Simon as a Mentor who was able to help me answer the questions more easily.”_ **S.L., Mentee, HMP Channings Wood**
_“I’d like to say Duggie has been amazing with the help he gives me for my GCSE Maths. Really great job thank you_ ☺ _”_ **Mentee HMP Stafford**
## **Improving Our Evidence**
Outcomes and impact are monitored and evaluated in a number of ways:
- **1)** Testimonials and life stories that show how our intervention has made a difference to offenders’ lives.
_“ I have been able to successfully apply the skills learned in this course to my daily routine, especially during work. I have recently improved my job in this establishment to an education co-ordinator and utilise the approaches to learning and studying in my own development and also when aiding education mentors and their mentees. I am also confident that the course has improved transferable skills such as problem solving and resiliency which will aid me in the future.”_ **L.L HMP Stafford (Learning Skills)**
_“I have been a recovery mentor for a few years and I have taught awareness courses to numerous people. However that said I was not expecting to take much away from completing this course. I am lost for words when it comes to describing just how much I have taken away from completing the course and I would recommend it to anyone that's thinking about taking it.”_ **W.W., HMP Lindholme (Understanding and Overcoming Addiction)**
_“Doing this course has helped massively with my confidence and self-esteem it has also helped me see things in a different light help me to understand and put things into action for my own personal development. I have now set myself long term goals that I want to achieve and cannot thank my tutor Jenny enough for all the help and time she has put into helping me with all the feedback. She is a credit to the Criminon team. Thank you for helping start the road to my journey.”_ **R.L., HMP Dovegate (Restoring Self-Respect)**
- **2)** All completed students are sent Pre/Post Course Questionnaires which ask the offender to evaluate the difference a course has made by scoring statements on a scale of 1 (low) to 10 (high), both before they started the course and after, as this gives a better measurement of impact.
**Criminon United Kingdom Page 6**
## **Company Limited by Guarantee**
## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_
## **Year ended 30th June 2025**
_“I am much happier in my behaviour and understanding in myself and others.”_ **N.H., HMP Oakwood (62 point increase)**
_“It opened my eyes to look at my behaviour and how it affects others.”_ **M.P., HMP High Down (51 point increase)**
_“I now take more care of my appearance and I have more confidence._ ” **S.G., HMP Downview (45 point increase)**
_“I have found a new self worth.”_ **B.S., HMP Thameside (62 point increase)**
_“The course has helped me improve my life to where I have made huge steps in my life.”_ **I.K., HMP Nottingham (58 point increase)**
**Criminon United Kingdom Page 7**
## **Company Limited by Guarantee**
**Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_
## **Year ended 30th June 2025**
_“I have a totally different outlook on life.”_ **D.W., HMP Holme House (72 point increase)**
_“I realise now how my addiction affected other people.”_ **I.W., HMP Haverigg (61 point increase)**
“ This course gave me not only knowledge but power to stay away from them.” **R.S., HMP Full Sutton (66 point increase)**
_“It helped me to understand that I did have a drinking problem.”_ **K.S., HMP Fosse Way (67 point increase)**
## _“It helped me to manage my cravings.”_ **T.A., HMP High Down (62 point increase)**
## _“I am much more confident.”_ **K.L., HMP Swaleside (42 point increase)**
## _“I am more confident.”_ **D.W., HMP Stafford (33 point increase)**
_“It has helped me to break down things and work it out step by step.”_ **C.B., HMP Five Wells (42 point increase)**
_“This course made me want to learn more.”_ **C.H., HMP Frankland (53 point increase)**
- _“I understand and learn better.”_ **A.A., HMP Risley (29 point increase)**
- **3)** We continue to obtain 6-month post-course evaluation questionnaires to show sustainability of impact.
**Criminon United Kingdom Page 8**
## **Company Limited by Guarantee**
## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_
## **Year ended 30th June 2025**
_“It has given me a whole different perspective on life.”_ **D.W., HMP The Verne (Strongly Agree improvements in all categories)**
**“** _I have some help from professionals for issues I wasn’t willing to face up to previously_ **.” E.B., HMP Foston Hall (Agree/Strongly Agree improvements in all categories)**
_“It has helped me to get through day-to-day life better.”_ **E.T., HMP Rye Hill** _(_ **Agree/Strongly Agree improvements in all categories)**
_“This course has made me a better confident person.”_ **R.S., HMP Whatton (Strongly Agree improvements in all categories)**
“It has inspired me to do more courses.” **M.S., HMP Guys Marsh (Strongly Agree improvements in all categories)**
## **Criminon United Kingdom Page 9**
## **Company Limited by Guarantee**
## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_
## **Year ended 30th June 2025**
_“I feel more positive about learning.”_ **C.H., HMP Frankland (Strongly Agree improvements in all categories)**
_“I am using my time wisely to gain better self worth as you are never too old to learn.”_ **D.T., HMP Holme House (Agree/Strongly Agree improvements in all categories)**
_“I have found confidence in working by myself again.”_ **L.A., HMP Grendon (Agree/Strongly Agree improvements in all categories)**
“I have more confidence and more self-belief.” **D.C., HMP Birmingham (Agree/Strongly Agree improvements in all categories)**
_“It gave me back my family ties as well as the skills to advise my 2 daughters about drugs/drink.”_ **R.S., HMP Full Sutton (Strongly Agree improvements in all categories)**
_“I feel better both mentally and physically.”_ **D.W., HMP Holme House (Strongly Agree improvements in all categories)**
_“This course gave a better understanding of myself and what I was going through using drugs and some of the psychological experiences I was having at the time.”_ **S.A., HMP Stafford (Agree/Strongly Agree improvements in all categories)**
_“This course has helped me gain the desire to stay clean.”_ **J.B., HMP Swaleside (Strongly Agree improvements in all categories)**
_“I have more knowledge on this course than I have in the last 40 years.”_ **B.D., HMP Garth (Strongly Agree improvements in all categories)**
**Criminon United Kingdom Page 10**
## **Company Limited by Guarantee**
**Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_
## **Year ended 30th June 2025**
- **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-Respect Course and Learning How to Learn Course.
_“David has improved since undertaking the course. Well done to him.”_ **Wing Officer, HMP Holme House (Agree/Strongly Agree improvements in all categories)**
_“I do believe I have seen and improvement in the above categories. The fact he is taking on courses and seeking positive feedback says a lot.”_ **Officer, HMP Frankland (Agree/Strongly Agree improvements in 9 categories, 2 No Change)**
_“Mr Wright has become a valuable member of the wing. He has become more outgoing and confident and goes above and beyond for other residents and staff.”_ **Prison Officer, HMP Birmingham (Strongly Agree improvements in all categories)**
## **Criminon United Kingdom Page 11**
## **Company Limited by Guarantee**
## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_
## **Year ended 30th June 2025**
_“Mr Sinclair works as healthcare orderly and I can see the progression he has made daily. He has enjoyed the work alongside his maths. He is keen to learn new skills and regularly says he is going back to his cell to study or do more of his workbooks. The course has improved his confidence with his studies and his abilities.”_ **Patient Engagement Lead, HMP Stocken (Agree/Strongly Agree improvements in all categories)**
_“He has been doing fantastic on the wing.”_ **Band 3 Officer, HMP Swaleside (Strongly Agree improvements in all categories)**
_“Mr Johnson is keen to enhance his knowledge base by understanding further educational studies. I have no doubt that he will be a dedicated and conscientious student who is keen to make productive use of his time in custody.”_ **Prisoner Officer, HMP Full Sutton (Agree/Strongly 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 organisations donated funds in 2024/2025:
29th May 1961 Charitable Trust; Albert Hunt Trust; Alchemy Foundation; Annie Tranmer Charitable Trust; Archer Trust; Atlas Fund; Bunney Reckitt Trust; BWD Charitable Trust; Charlotte Heber-Percy Charitable Trust; Chesterhill Charitable Trust; Duke of Northumberland Charity; E H Smith Charitable Trust; Edward Cadbury Charitable Trust; Fifty Fund; Florence Turner Trust; Forman Hardy Charitable Trust; Forte Charitable Trust; George Bairstow Charitable Trust; Helen Jean Cope Charity; Helianthus Charitable Trust; Irving Memorial Trust; J C Seccombe Charitable Trust; J Reginald Corah Foundation Fund; James Wise Charitable Trust; Kendrick and Sylvia Edwards Trust; Lady Hind Trust; Lady More Charitable Trust; Lillie Johnson Charitable Trust; Lindsay Foundation; Mageni Trust; Marsh Charitable Trust; Maud Elkington Charitable Trust; Patrick Trust; Paul Bassham Charitable Trust; Porta Pia 2012 Foundation; Reeve Charitable Trust; Richard Cadbury Charitable Trust; Robert and Margaret Moss Charitable Trust; Roerig Charitable Trust; Roger and Douglas Turner Charitable Trust; Rope Trust; Rothley Trust; Shirley Lions Club (CIO); Sir Derek Greenaway Foundation; Sir John Eastwood Foundation; Sir James Roll Charitable Trust; Sydney Black Charitable Trust; W.A.Cargill Fund; William Allen Young Charitable Trust; William Arthur Rudd Memorial 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.
## **Criminon United Kingdom Page 12**
## **Company Limited by Guarantee**
**Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_
## **Year ended 30th June 2025**
## **Fundraising Policy**
The charity’s fundraising activity is done in-house and no professional fundraiser or commercial 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.
## **Reserves Policy**
The Trustees have decided to keep the reserves as an extra cushion and have approximately six months revenue as reserves. It was felt that investing at this stage would have tied up a large amount of funding and given limited flexibility to unforeseen expenditure or reduction in income.
## **Small company provisions**
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption
The trustees' annual report was approved on 19th January 2026 and signed on behalf of the board of trustees by:
**Page 13**
## **Criminon United Kingdom**
## **Company Limited by Guarantee**
## **Independent Examiner's Report to the Trustees of Criminon United Kingdom**
## **Year ended 30th June 2025**
I report to the trustees on my examination of the financial statements of Criminon United Kingdom ('the charity') for the year ended 30th June 2025.
## **Responsibilities and basis of report**
As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act’).
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
2. the financial statements do not accord with those records; or
3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or
4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Kim Ayling FCA Independent Examiner
26[th] January 2026
On behalf of PRB Accountants LLP
**Page 14**
## **Criminon United Kingdom**
## **Company Limited by Guarantee**
## **Statement of Financial Activities (including income and expenditure account)**
## **Year ended 30th June 2025**
|||**2025**|**2025**|2024|
|---|---|---|---|---|
|||Unrestricted|||
|||funds|**Total funds**|Total funds|
||**Note**|**£**|**£**|£|
|**Income and endowments**|||||
|Donations and legacies|**5**|95,193|95,193|101,722|
|Investment income|**6**|18,456|18,456|18,026|
|||`─────────`|`─────────`|`─────────`|
|**Total income**||113,649|113,649|119,748|
|||`═════════`|`═════════`|`═════════`|
|**Expenditure**|||||
|Expenditure on raising funds:|||||
|Costs of other trading activities|**7**|185|185|7,060|
|Expenditure on charitable activities|**8,9**|158,672|158,672|170,374|
|||`─────────`|`─────────`|`─────────`|
|**Total expenditure**||158,857|158,857|177,434|
|||`═════════`|`═════════`|`═════════`|
|||`─────────`|`─────────`|`─────────`|
|**Net expenditure and net movement in funds**||(45,208)|(45,208)|(57,686)|
|||`═════════`|`═════════`|`═════════`|
|**Reconciliation of funds**|||||
|Total funds brought forward||400,925|400,925|458,611|
|||`─────────`|`─────────`|`─────────`|
|**Total funds carried forward**||361,581|361,581|400,925|
|||`═════════`|`═════════`|`═════════`|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
**The notes on pages 16 to 22 form part of these financial statements.**
**Page 15**
## **Criminon United Kingdom**
## **Company Limited by Guarantee**
## **Statement of Financial Position**
## **30th June 2025**
|||**2025**|2024|
|---|---|---|---|
||**Note**|**£**|£|
|**Fixed assets**||||
|Tangible fixed assets|**14**|287,766|294,176|
|**Current assets**||||
|Stocks|**15**|261|261|
|Debtors|**16**|11,424|20,914|
|Cash at bank and in hand||58,346|95,529|
|||`────────`|`─────────`|
|||70,031|116,704|
|**Creditors: amounts falling due within one year**|**17**|2,080|9,955|
|||`────────`|`─────────`|
|**Net current assets**||67,951|106,749|
|||`─────────`|`─────────`|
|**Total assets less current liabilities**||355,717|400,925|
|||`─────────`|`─────────`|
|**Net assets**||355,717|400,925|
|||`═════════`|`═════════`|
|**Funds of the charity**||||
|Unrestricted funds||361,581|400,925|
|||`─────────`|`─────────`|
|**Total charity funds**|**18**|361,581
`═════════`|400,925
`═════════`|
For the year ending 30th June 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These financial statements were approved by the board of trustees and authorised for issue on 19[th] January 2026 and are signed on behalf of the board by:
**The notes on pages 16 to 22 form part of these financial statements.**
**Page 16**
## **Criminon United Kingdom**
## **Company Limited by Guarantee**
## **Notes to the Financial Statements**
## **Year ended 30th June 2025**
## **1. General information**
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 42-44 Copthorne Road, Felbridge, East Grinstead, West Sussex, RH19 2NS, England.
## **2. Statement of compliance**
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.
## **3. Accounting policies**
## **Basis of preparation**
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
## **Going concern**
There are no material uncertainties about the charity's ability to continue.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment or separated for funding requirements of the charity.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
**Page 17**
## **Criminon United Kingdom**
## **Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 30th June 2025**
## **3. Accounting policies** _**(continued)**_
## **Incoming resources**
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
- income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
- legacy income is recognised when receipt is probable and entitlement is established.
- income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
- income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
## **Resources expended**
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
- expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
- expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
- other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
## **Tangible assets**
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
**Page 18**
## **Criminon United Kingdom**
## **Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 30th June 2025**
## **3. Accounting policies** _**(continued)**_
## **Tangible assets** _**(continued)**_
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
## **Depreciation**
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Freehold property - 2% straight line Fixtures and fittings - 25% straight line
## **Impairment of fixed assets**
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
## **Stocks**
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
## **Financial instruments**
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
**Page 19**
## **Criminon United Kingdom**
## **Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 30th June 2025**
## **3. Accounting policies** _**(continued)**_
## **Financial instruments** _**(continued)**_
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
## **4. Limited by guarantee**
The charity is limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £10 towards the assets of the charity in the event of liquidation
## **5. Donations and legacies**
||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|---|---|---|---|---|
||Funds|**2025**|Funds|2024|
||£|**£**|£|£|
|**Donations**|||||
|Appeals and donations|6,573|6,573|2,153|2,153|
|Gift aid tax reclaimed|249|249|233|233|
|Grants received|88,371|88,371|99,336|99,336|
||`────────`|`────────`|`─────────`|`─────────`|
||95,193|95,193|101,722|101,722|
||`════════`|`════════`|`═════════`|`═════════`|
Grants are detailed in the Trustees Report
**Page 20**
## **Criminon United Kingdom**
## **Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 30th June 2025**
. **6. Investment income**
|||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|---|---|---|---|---|---|
|||Funds|**2025**|Funds|2024|
|||£|**£**|£|£|
||Rental income|17,185|17,185|15,660|15,660|
||Interest on cash deposits|1,271|1,271|2,366|2,366|
|||`────────`|`────────`|`────────`|`────────`|
|||18,456|18,456|18,026|18,026|
|||`════════`|`════════`|`════════`|`════════`|
|**7.**|**Costs of other trading activities**|||||
|||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|||Funds|**2025**|Funds|2024|
|||£|**£**|£|£|
||Costs of other trading activities -|||||
||Advertising and publicity|185|185|7,060|7,060|
|||`════`|`════`|`═══════`|`═══════`|
|**8.**|**Expenditure on charitable activities**|||||
||||Unrestricted|**Total Funds**|Total Funds|
||||Funds|**2025**|2024|
||||**£**|£|£|
||Course delivery||156,558|70,541|52,105|
||Staff costs||65,344|65,344|91,855|
||Administrative costs||20,673|20,673|23,821|
||Governance costs||2,114|2,114|2,593|
||||`─────────`|`─────────`|`─────────`|
||||158,672|158,672|170,374|
||||`═════════`|`═════════`|`═════════`|
|**9.**|**Expenditure on governance costs**|||||
|||||**Total funds**|Total fund|
||||Support costs|**2025**|2024|
||||£|**£**|£|
||Independent examiner||2,080|2,080|2,580|
||Other costs||34|34|13|
||||`─────────`|`─────────`|`─────────`|
||||2,114|2,114|2,593|
||||`═════════`|`═════════`|`═════════`|
|**10.**|**Net expenditure**|||||
||Net expenditure is stated after charging/(crediting):|||||
|||||**2025**|2024|
|||||**£**|£|
||Depreciation of tangible fixed assets|||6,410|512|
|||||`═══════`|`════`|
|**11.**|**Independent examination fees**|||||
|||||**2025**|2024|
|||||**£**|£|
||Independent examination of the financial|statements||2,080|2,580|
|||||`═══════`|`═══════`|
**Page 21**
## **Criminon United Kingdom**
## **Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 30th June 2025**
## **12. Staff costs**
The total staff costs and employee benefits for the reporting period are analysed as follows:
||**2025**|2024|
|---|---|---|
||**£**|£|
|Wages and salaries|63,352|87,230|
|Social security costs|1,992|4,625|
||`────────`|`────────`|
||65,344|91,855|
||`════════`|`════════`|
The average head count of employees during the year was 2 (2024: 3).
No employee received employee benefits of more than £60,000 during the year (2024: Nil).
## **Key Management Personnel**
Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the charity. The total compensation paid to key management personnel for services provided to the charity was £63,352 (2024: £87,230).
## **13. Trustee remuneration and expenses**
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year. No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
## **14. Tangible fixed assets**
||Freehold|Fixtures and||
|---|---|---|---|
||property|fittings|**Total**|
||£|£|**£**|
|**Cost**||||
|**At 1st July 2024 and 30th June 2025**|293,232|2,436|295,668|
||`═════════`|`═══════`|`═════════`|
|**Depreciation**||||
|At 1st July 2024|–|1,492|1,492|
|Charge for the year|5,864|546|6,410|
||`─────────`|`───────`|`─────────`|
|**At 30th June 2025**|5,864|2,038|7,902|
||`═════════`|`═══════`|`═════════`|
|**Carrying amount**||||
|**At 30th June 2025**|287,368|398|287,766|
||`═════════`|`═══════`|`═════════`|
|At 30th June 2024|293,232|944|294,176|
||`═════════`|`═══════`|`═════════`|
|**Stocks**||||
|||**2025**|2024|
|||**£**|£|
|Consumables||261|261|
|||`════`|`════`|
## **15. Stocks**
**Page 22**
## **Criminon United Kingdom**
## **Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 30th June 2025**
## **16. Debtors**
||**2025**|2024|
|---|---|---|
||**£**|£|
|Prepayments and accrued income|45|45|
|Other debtors|11,379|20,869|
||`────────`|`────────`|
||11,424|20,914|
||`════════`|`════════`|
|**Creditors:** **amounts falling due within one year**|||
||**2025**|2024|
||**£**|£|
|Accruals and deferred income|2,080|2,580|
|Social security and other taxes|–|1,990|
|Other creditors|–|5,385|
||`───────`|`───────`|
||2,080
`═══════`|9,955
`═══════`|
## **17. Creditors: amounts falling due within one year**
## **18. Analysis of charitable funds**
## **Unrestricted funds**
|**Unrestricted funds**|||||
|---|---|---|---|---|
||At|||**At**|
||1st July 2024|Income|Expenditure|**30th June 2025**|
||£|£|£|£|
|General funds|107,693|113,649|(147,129)|
74,213|
|Designated Fund|293,232|–|(5,864)|287,368|
||`─────────`|`─────────`|`─────────`|
`─────────`|
||400,925|113,649|(152,993)|
361,581|
||`═════════`|`═════════`|`═════════`|
`═════════`|
||At|||At|
||1st July 2023|Income|Expenditure|30th June 2024|
||£|£|£|£|
|General funds|165,379|119,748|(177,434)|
107,693|
|Designated Fund|293,232|–|–|293,232|
||`─────────`|`─────────`|`─────────`|
`─────────`|
||458,611|119,748|(177,434)|
400,925|
||`═════════`|`═════════`|`═════════`|
`═════════`|
The Trustees have classified the freehold property which is used for the charity office and for rental income as a designated unrestricted fund as this fund is not readily available to use for the general day to day funding of the charity.
## **19. Related parties**
A member of key management personnel, Mr P Tyler, was in receipt of a loan from the Charity which was approved by the trustees. At the balance sheet date £11,318 (2024: £20,815) was due to the charity. Interest was charged on this balance at HMRC’s official rate 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 £6,744 (2024: £7,484) was received in the year.
**Page 23**
## **Criminon United Kingdom**
## **Company Limited by Guarantee**
## **Management Information**
**Year ended 30th June 2025**
**The following page does not form part of the financial statements.**
**Page 24**
## **Criminon United Kingdom**
## **Company Limited by Guarantee**
## **Detailed Statement of Financial Activities**
## **Year ended 30th June 2025**
||**2025**|2024|
|---|---|---|
||**£**|£|
|**Income and endowments**|||
|**Donations and legacies**|||
|Appeals and donations|6,573|2,153|
|Git aid tax reclaimed|249|233|
|Grants - other|88,371|99,336|
||`────────`|`─────────`|
||95,193|101,722|
||`────────`|`─────────`|
|**Investment income**|||
|Income from investment properties|17,185|15,660|
|Interest on cash deposits|1,271|2,366|
||`────────`|`────────`|
||18,456|18,026|
||`────────`|`────────`|
||`─────────`|`─────────`|
|**Total income**|113,649|119,748|
||`═════════`|`═════════`|
|**Expenditure**|||
|**Costs of other trading activities**|||
|Publicity|185|7,060|
||`─────────`|`─────────`|
|**Expenditure on charitable activities**|||
|Wages and salaries|63,352|87,230|
|Employer's NIC|1,992|4,625|
|Rates and water|1,285|2,896|
|Light and heat|3,094|2,048|
|Repairs and maintenance|191|9,371|
|Insurance|684|658|
|Licence fees|4,404|5,208|
|Accountancy fees|2,080|2,580|
|Legal and professional fees|34|13|
|Telephone|1,243|1,178|
|Other office costs|7,475|3,476|
|Depreciation|6,410|511|
|Postage|52,095|36,526|
|Membership costs|14,105|10,371|
|Computer software and maintenance|50|3,354|
|Bank charges|178|329|
||`─────────`|`─────────`|
||158,672|170,374|
||`─────────`|`─────────`|
||`─────────`|`─────────`|
|**Total expenditure**|158,857|177,434|
||`═════════`|`═════════`|
||`─────────`|`─────────`|
|**Net expenditure**|(45,208)|(57,686)|
||`═════════`|`═════════`|