**REGISTERED COMPANY NUMBER: 5003795 (England and Wales) REGISTERED CHARITY NUMBER: 1102254** 

**REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021** 

**FOR** 

**PRISON FELLOWSHIP TRADING AS PRISON FELLOWSHIP ENGLAND AND WALES** 

Brindley Millen Ltd Chartered Accountants and Statutory Auditors 167 Turners Hill Cheshunt Hertfordshire EN8 9BH 



**PRISON FELLOWSHIP TRADING AS PRISON FELLOWSHIP ENGLAND AND WALES** 

**CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 March 2021** 

||Page|
|---|---|
|**Chair’s Report**|**1**|
|**Report of the Trustees**|**2      to      9**|
|**Report of the Independent Auditors**|**10     to     12**|
|**Statement of Financial Activities**|**13**|
|**Balance Sheet**|**14     to     15**|
|**Cash Flow Statement**|**16**|
|**Notes to the Cash Flow Statement**|**17**|
|**Notes to the Financial Statements**|**18     to     26**|





**PRISON FELLOWSHIP TRADING AS PRISON FELLOWSHIP ENGLAND AND WALES** 

## **CHAIR'S REPORT** 

## **for the Year Ended 31 March 2021** 

We are very pleased to report that, although the Covid-19 crisis prevented most face-to-face prison work across the year, Prison Fellowship (PF) was able to continue delivering much of its mission and even provide new remote programming across England and Wales.  It has also been exciting to see that even in this time of national crisis, PF’s was able to grow its volunteer base year-on-year by 5% to 3,103. This is an outstanding achievement, given the prevailing context in prison where PF works. 

It is likely that we will look back at this period as having been the most difficult in modern time for those held in prison.  The prisons lockdown caused confinement in cells for approximately 23 hours a day, described by one person in prison as “Being imprisoned while you’re in prison”  While this segregation may well have saved lives, in February 2021, Charlie Taylor, HM Chief Inspector of Prisons stated, “The cumulative effect of such prolonged and severe restrictions on prisoners’ mental health and well-being is profound.” 

In the context above, I am very grateful for the work of PF’s volunteers and staff who, when the prison gates closed because of the pandemic, did not give up on those inside. Instead, they took up the challenge of continuing serving them with energy and hope. Likewise, this year I was delighted to be supported by PF Board colleagues who continued to diligently oversee the charity, not allowing the lockdown to stand in the way of their governance tasks. 

## **Fran Beckett** 

Chair of Trustees 

Page 1 



**PRISON FELLOWSHIP TRADING AS PRISON FELLOWSHIP ENGLAND AND WALES** 

**REPORT OF THE TRUSTEES for the Year Ended 31 March 2021** 

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: 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) (effective 1 January 2019). 

|**REFERENCE AND ADMINISTRATIVE DETAILS**|**REFERENCE AND ADMINISTRATIVE DETAILS**||
|---|---|---|
|**Registered Company number**|||
|5003795 (England and Wales)|||
|**Registered Charity number**|||
|1102254|||
|**Registered office**|||
|GF21 Harlow Enterprise Hub|||
|Edinburgh Way|||
|HARLOW|||
|Essex|||
|CM20 2NQ|||
|**Trustees**|||
|Ms Frances Mary Beckett OBE|Chair||
|Ms Alison Kilworth Browne||Resigned 29.01.2021|
|Mr David Wesley Cooke|||
|Mr Edward David Cox||Resigned 29.01.2021|
|Rev Kevin Dawkins|||
|Ms Patricia Molly Hodson|||
|Rev Joanna Honour|||
|Mr Andrew Roger Jordon|||
|Dr Stephen Rawlins|||
|Ms Maria Olukemi Shaw (nee Adeshina)|||
|**Treasurer**|||
|Mr Andrew Roger Jordon|Treasurer|From 26.01.2021|
|**Auditors**|||
|Brindley Millen Ltd|||
|Chartered Accountants and Statutory Auditors|||
|167 Turners Hill|||
|CHESHUNT|||
|Hertfordshire|||
|EN8 9BH|||



**Bankers** HSBC Bank plc 99 High Street CHELMSFORD Essex CM1 1EQ 

## **Website** 

www.prisonfellowship.org.uk 

Page 2 



**PRISON FELLOWSHIP** 

**TRADING AS PRISON FELLOWSHIP ENGLAND AND WALES** 

## **REPORT OF THE TRUSTEES** 

## **for the Year Ended 31 March 2021** 

## **REFERENCE AND ADMINISTRATIVE DETAILS** 

## **Chief Executive Officer** 

Mr Peter Holloway 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Governing Instrument and Constitution** 

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. 

## **Board of Trustees** 

During the year, the Board met for four normal meetings and two special meetings to progress strategic projects. All business is conducted through the Board and training is offered as the need arises. 

## **Aims, Objects and Geographical Area** 

Prison Fellowship aims to support prisoners by coming alongside them, providing practical help through its programmes, and by supporting their plans to stop offending. We aim to offer our services throughout England and Wales to all who request them, regardless of their beliefs. 

Our objectives are to provide prayer and support for prisoners by having: 

1. Every prison supported by Prison Fellowship Local Groups 

2. Prison Fellowship volunteers regularly active in every prison 

3. Prayer support available for every individual prisoner and every prison 

4. A range of programmes to allow our Local Groups and members to support prisoners in all types of prisons 

5. An infrastructure to 

   - Provide support for every volunteer and Local Group, allowing us to recruit, train and retain our volunteers and give them a high quality experience and proficient delivery to prisons 

   - Offer opportunities to give financially to our work 

   - Increase our reach to all communities 

## **Public benefit** 

The Trustees confirm that they have complied with the duty in section 4 of the Charities Act 2006 to have due regard to the Charity Commission's general guidance on public benefit. Earlier paragraphs of this report set out the purpose and objects of Prison Fellowship; the focus of our work and how we ensure that our work delivered our aims. The Trustees are satisfied that the aims and objectives of the charity meet the public benefit requirement; and that the charity's activities are in support of those aims. 

## **SUMMARY OF THE YEAR** 

The main long-term trends in the prisons of England and Wales have largely continued during the 2020/21 period.  One notable exception is the size of the prison population, which although it has risen over the last 30 years, has steadied in the last 6 and reduced from last year’s figure of 83,189 to 78,081. 

Scotland, England and Wales continue to have the highest imprisonment rates in Western Europe, despite information from the National Audit Office that there is no link between the size of the prison population and levels of crime.  International comparisons also show there is no consistent link between the two.  Safety in prisons has declined during the last eight years and rates of self-harm are the highest they have ever been, while deaths and assaults both remain close to record highs, and self-inflicted deaths are over six times more likely in prison than in the general population. 

The onset of the Covid-19 crisis brought a national prisons lockdown with it, leading to most adult prisoners being locked in their cell for an average of 22.5 hours a day, seven days a week.  While it is widely believed that this ‘compartmentalisation strategy’ saved lives, it is also accepted that the cumulative effect of such prolonged and severe restrictions on prisoners’ mental health and wellbeing has been profound and will be long lasting. 

The Covid-19 lockdown prevented social prison visits, including those by organisations such as PF.  However, we were able to expand some excellent programmes such as _Angel Tree_ , which provides Christmas presents for the children of those in prison and _Letter Link_ , which provides an invaluable lifeline for those cut off from friends and family. 

It is very pleasing to see that the pandemic did not prevent organisational growth for PF, with volunteer numbers increasing year-on-year to 3,103 and online communications expanding exponentially, enabling the continued delivery of our mission. 

With the demise of face-to-face support for those in prison, PF was able to provide much-needed alternative programming through a new telephone _Prayer Line_ and weekly _Bible Studies_ , both distributed free to all prisons across England and Wales. 

Page 3 



**PRISON FELLOWSHIP TRADING AS PRISON FELLOWSHIP ENGLAND AND WALES** 

**REPORT OF THE TRUSTEES for the Year Ended 31 March 2021** 

## **Volunteers and engagement** 

PF’s volunteer numbers increased by 5% between 2019/20 and 2020/21.  At the end of the financial year, PF had 3,103 volunteers, a remarkable increase of 138 on the previous year during a period of national lockdowns and no access to prisons.  Volunteers cover the 120 prisons in England and Wales through 96 active regional groups, an increase from 92 in the previous year. 

The Covid-19 pandemic prevented regional groups from meeting face-to-face. In response, groups utilised video conferencing to maintain regular contact.  In additional, the CEO established fortnightly national prayer meetings with accompanying question and answer ‘town hall’ sessions.  These have proved very useful in maintaining engagement and popular, with up to 350 volunteers engaging per meeting. 

## **PROGRAMMES AND ACTIVITIES** 

## **Angel Tree** 

_Angel Tree_ allows prisoners to send small gifts to their children at Christmas, in person on family days, or to their mothers on Mothers’ Day. It is administered by volunteers and funds are raised regionally and nationally.  Family cohesion is one of the seven pathways determined by HMPPS as being critical to improving desistance. _Angel Tree_ assists family cohesion. 

PF’s Christmas 2020 _Angel Tree_ programme extended into a record 94 prisons and provided 4,440 gifts to prisoners’ children.  It was remarkable that 28 more presents were provided than during the previous year, when so many restrictions were present in prison and wider society.  734 _Angel Tree Mothers’ Day_ gifts were provided to the mothers of young people in prison. 

The inability for children to visit parents in prison made delivering _Angel Tree_ in 2020 especially important and the positive feedback received was particularly strong. 

## **Letter Link** 

_Letter Link_ allows trained, supervised volunteers to write to prisoners. It is particularly valued by those who have no friends or family who visit or with whom they can correspond.  And it enables volunteers who may be unable to visit prison to play an active part in Prison Fellowship’s support of prisoners. 

During the year, the _Letter Link_ programme was delivered in 68 prisons and the number of letter writers in prison grew by 7% from 258 to 275. 

As Covid-19 started to impact prison operations and volunteer attendance in prisons, PF relaunched the _Letter Link_ programme across the prison estate in the knowledge that those in prison would be confined to their cells during lockdown.  Every person in prison who applies to write to a volunteer has been matched with a trained pen pal. 

## **Sycamore Tree** 

In 2020/21, PF’s _Sycamore Tree_ programme all but ceased due to the Covid-19 lockdown, with only 4 courses being delivered (130 less than 2019/20).  This dramatic drop was in line with the cessation of almost all of the prison estate’s educational and rehabilitative courses. 

To ensure that PF is in a position to restart _Sycamore Tree_ as soon as the prison environment allows and to a high standard, the course materials were updated and Course Tutors attended a series of online workshops.  These events were designed to ensure that Tutors stayed up to date with course developments, any issues arising were addressed and delivery skills remained current.  These events were valued by participants and have proved very worthwhile in capacity building for the future. 

## **Prayer Line** 

On 31 July 2020, a new programme was launched in response to Covid-19 restrictions. _Prayer Line_ enables any person inside the prison estate of England and Wales to call a free phone number and leave a request for prayer.  For security reasons, the content of prayer requests is anonymised and then distributed to PF volunteers across our regional groups.  Volunteers commit to praying for prisoners requesting prayer during the next 24 hours and during the following month.  During 2020/21, people from 81 prisons made 1,303 prayer requests.  As with all of PF’s programmes, the service is open to anyone and it has been received very positively. 

## **Bible Studies** 

A large number of people in prison wish to learn more about the Bible as a part of practising their Christian faith.  The Covid-19 lockdown has made this difficult and as a result, in October 2020, PF was asked to support prison Chaplains by producing weekly _Bible Studies_ for those in prison.  From 8 November 2020, PF produced high quality, accessible sheets each week, that are distributed across the whole prison estate to those who wish to receive them in their cells. 

Page 4 



**PRISON FELLOWSHIP** 

**REPORT OF THE TRUSTEES for the Year Ended 31 March 2021** 

## **National Prison Radio** 

During the Covid-19 crisis, men and women in prison were unable to attend Sunday services in chapel, as they usually would.  To assist in this problem, PF joined a small group of trusted organisations in providing recorded services that were aired on National Prison Radio. 

## **Key Partnerships and Relationships** 

## _Prison Fellowship International (PFI)_ 

PF is a founding member of the PFI family which operates in 116 countries around the globe.  The relationship enables PF to learn from international best practice, gain practical assistance, and support others in their national ministry.  In 2020/21, PF was pleased to benefit from its relationship with members of the PFI family and to provide support to others. 

## _The Welcome Directory_ 

The vision of the Welcome Directory (WD) is to help faith communities become places where people who leave prison find acceptance.  PF has built a strategic connection with the WD as its work complements PF’s in-prison mission, providing a natural destination for those leaving prison.  In 2020/21 a formal partnership between the WD and PF was established, enabling both organisations to benefit from a deeper relationship. 

## _Kintsugi Hope_ 

Kintsugi “golden joinery” is the Japanese art of repairing broken pottery with lacquer dusted or mixed with powdered gold, silver, or platinum. As a philosophy, it treats breakage and repair as part of the history of an object, rather than something to disguise. Kintsugi is often referred to in prison work as it recognises the whole human experience and does not try to hide brokenness. The Kintsugi Hope (KH) organisation, founded in 2018 has developed a 12-week small group course and PF is working with KH to determine whether the programme can be adapted for use in prison.  This work was put on hold in 2020/21 due to the lack of access to prisons in the Covid-19 crisis. 

## _Other_ 

PF also has important ongoing partnerships with Prisons Week and the Mothers’ Union, who support PF’s _Angel Tree_ programme. 

## **Fundraising** 

PF is most grateful for the long-term commitment of donors. In 2020/21, through our fundraising work, we were able to increase the number of individual donors by 47% and increase the level of giving by this important group by 40% to £421,073.  Income provided from Trusts and Partner bodies fell during the year by 17% to £170,507 due to Covid-19 related changes in the priorities of these giving constituencies. 

PF benefits from supporters whose foresight meant that the charity benefitted from their estates during the year.  Giving in this area rose year-on-year by 148% to £27,730. 

Overall, PF’s donation income rose by £97,089 to £715,367. This is a very pleasing result in a very difficult year for the charity sector. 

Page 5 



**PRISON FELLOWSHIP** 

## **REPORT OF THE TRUSTEES for the Year Ended 31 March 2021** 

Prison Fellowship is extremely grateful to all those who support our work financially including the following Trusts and Foundations in 2020/21: 

Donations and grants giving £1,000 or more: 29th May 1961 Charitable Trust, Alain Burke Memorial Trust, Ashburnham Thanksgiving Trust, C & K Sommer Trust, Cheshire Community Foundation, David Pickford Charitable Foundation, Dorema Charitable Trust, Forest Hill Charitable Trust, Guy Fawkes Charitable Trust, Invigorate Charitable Trust, Julia and Hans Rausing Trust, Leonard Trust, Maurice & Hilda Laing Family Trust, Michael and Shirley Hunt Charitable Trust, Milton Keynes Community Foundation, Mizpah Trust, Music in Ministry Trust, Nichol-Young Foundation, Norfolk Community Foundation, Peter Stebbings Memorial Charity, Randal Charitable Foundation, River Trust, Selwyn Charitable Trust, Souter Charitable Trust, Tesco Community Grants and The Together Fund. 

Other donations and grants: Barry Davis Charitable Trust, Buckingham Trust, Chester Diocesan Moral Aid Charity (St. Bridget's Trust), Deus Laudamus Trust, Edgar Milward Charity, Edwards Skinner Trust, Elizabeth and Graham Manson Trust, Fulmer Charitable Trust, Matthews Wrightson Charity Trust, Moushill Trust, Newton Charitable Trust, Norman Evershed Trust, Sir Jeremiah Colman Gift Trust, Sycamore Trust, Torrs Charitable Trust and Tyneholme Trust. 

Prison Fellowship is also most grateful to those supporters whose foresight meant that the charity benefitted from their estates during the year. 

PF Regional Groups provided £28,632 (£22,717) to help fund other PF groups and national activities. 

Looking forward, PF will continue to follow a strategic fundraising approach based on excellent research and planning. It is hoped this will lead to a well-balanced, dependable, professional and cost-effective fundraising operation: 

- Well-balanced – getting the fundraising mix as it should be, so that the charity is not over reliant on a particular source of funding 

- Dependable – so that planning can proceed with confidence 

- Cost effective – giving value for money to supporting donors, well run, not wasteful of cost or opportunities or priorities 

## **Financial Results** 

The financial statements for the year ended 2021 have reported the activities of regional groups in greater detail in line with last year. The financial results for Prison Fellowship for the year 2020/21 reported net income of £127,881 (2019/20 net expenditure £108,577). 

Breakdown of total income: 

|**Source**|**2020/21**|**2019/20**|**%age**<br>**of total**|**%age prior**<br>**year**|
|---|---|---|---|---|
|Grants from charitable trusts &partner bodies|170,507|206,158|23%|32%|
|Police Crime Commissioners|21,123|25,091|3%|4%|
|Gifts from individual donors|421,073|300,011|58%|47%|
|Gifts from Prison FellowshipGroups|28,632|22,717|4%|3%|
|Donations from Churches|46,302|50,223|6%|8%|
|Donated services and facilities|-|2,909|-%|1%|
|Legacyincome|27,730|11,160|4%|2%|
|Income from charitable activities and investment income|17,089|19,525|2%|3%|
|**Total **|**732,456**|**637,794 **|**100%**|**100%**|



Page 6 



**PRISON FELLOWSHIP** 

**REPORT OF THE TRUSTEES for the Year Ended 31 March 2021** 

As can be seen from the table above, there was a drop in income from churches, Police and Crime Commissioners and charitable trusts. Other sources of income - namely income from individual donations - grew in the period under review. 

Income excluding legacy income, donated services and faculties, and income from charitable activities and investment income was up by £83,437 or 14%. 

Overall expenditure decreased by 19%, but the analysis below shows operational expenditure increased by only 7.5%. 

Breakdown of total expenditure: 

|**Source**|**2020/21**|**2019/20**|**%age prior**<br>**year **|
|---|---|---|---|
|Raisingfunds|92,883|70,792|31%|
|Operational expenditure|511,638|649,273|(21.2)%|
|Conference costs|54|26,306|(99)%|
|**Total**|**604,575**|**746,371**|<br>19%|



## **Reserves** 

The Trustees’ policy is to hold reserves to enable Prison Fellowship to plan and execute its important work over the medium term. This takes account of its commitments to prisons and staff as well as volatility in income. PF’s unrestricted reserves at the year-end were £643,806 (£541,538) a 19.0% increase over the prior year. The absolute minimum monthly amount required to meet its financial obligations in insolvency is estimated at £90,000 (2019/20 £90,000). 

## **Investment policy** 

The Board of Trustees has the power to invest in a wide range of assets. Surplus funds were kept on deposit during the year. Rates are reviewed to ensure a satisfactory return with appropriate flexibility is obtained. 

## **Risk management** 

The Trustees regularly monitor actual income and expenditure against formally approved budgets. No financial risks are foreseen in the next financial year and the organisation is well placed to employ additional key skills in the Support Office. Longer term external risks arise from the challenging operating environment in prisons and the willingness of HMPPS and local prison Governors to support the role of the third sector. 

Page 7 



**PRISON FELLOWSHIP** 

**REPORT OF THE TRUSTEES** 

## **for the Year Ended 31 March 2021** 

## **Future Plans** 

Prison Fellowship’s **mission** is simply stated: 

_‘To show Christ’s love to prisoners by coming alongside them and supporting them’_ 

And our **dream** is that: 

_‘Every life in prison is transformed’_ 

After considerable input from the grass roots of PF in 2016, the organisation’s **values** were restated.  We are pleased that these long-term elements remain unchanged in 2020/21 and the organisation is getting on with the task of living them well.  During the year, the CEO delivered an eight-session series on the values: 

**Prayerfulness** – everything we do is rooted in prayer, our work is an expression of our faith, and its fruit an expression of God’s faithfulness – through prayer we see others as Christ sees them – seeking God’s perspective 

**Respect** – Every person has value - can change and should be given the opportunity to change 

**Humility** – recognising our own weakness and suffering helps us connect with each other, victims of crime and offenders – restoration starts with accepting our vulnerability 

**Unity** – we recognise we are part of God’s bigger plan and our success depends on working closely with each other and with partners to reach more prisoners 

**Integrity** – having little difference between what we think, what we say and what we do – aligning ourselves with our calling and good stewardship 

**Hope** – we seek to bring hope where it has been lost 

**Compassion** – we move beyond empathy and are willing to help 

**Dignity** – we believe that every person is made in God’s image and so is worthy of respect, without condition 

Four themes and objectives for 2023 developed in 2017/18 remain in focus: 

## **1. ‘Christ centred and prisoner focused’** 

By 2023, PF’s internal work and external outputs will be demonstrably focussed on transforming the lives of prisoners. Every contact with PF will show Christ’s love. 

## **2. ‘Volunteer engaged’** 

By 2023, PF will be mobilised through a co-created and highly- consultative organisation. Structures, processes and competence will be present in PF that enable leadership opportunities for those who want them. The volunteer base will have grown by 5% per annum and an effective ‘Area Leadership’ group will be in place. 

## **3. ‘Sustainable and resourced’** 

By 2023, PF will have the people, finance and prayer support it requires to enter the next decade sustainably - confident of delivering its mission and goals. 

## **4. ‘Excellent, lean and connected’** 

By 2023, PF will have a support team who operate simple, effective processes that enable volunteers to deliver PF’s mission with ease. There is unity and free-flowing communication between individual volunteers, PF groups, staff and trustees. Relationships are constructive, interdependent and supportive of others fulfilling their ministry to prisoners. PF’s work is recognised by stakeholders as high quality and its expenditure is appropriate for its size and donor profile. 

Page 8 



**PRISON FELLOWSHIP** 

**REPORT OF THE TRUSTEES for the Year Ended 31 March 2021** 

## **STATEMENT OF TRUSTEES' RESPONSIBILITIES** 

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charity SORP; 

- make judgements and estimates that are reasonable and prudent; 

- state whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements; 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. 

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements 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 detection of fraud and other irregularities. 

In so far as the trustees are aware: 

- there is no relevant audit information of which the charitable company's auditors are unaware; and 

- the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information. 

## **AUDITORS** 

The auditors, Brindley Millen Ltd, will be proposed for re-appointment at the forthcoming Annual General Meeting. 

## Dec 23, 2021 

Approved by order of the board of trustees on ............................................. and signed on its behalf by: 

## Fran Beckett 

Fran Beckett (Dec 23, 2021 11:27 GMT) 

.............................................................................. 

Ms Fran Beckett - Trustee 

Page 9 



**REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF PRISON FELLOWSHIP** 

## **Opinion** 

We have audited the financial statements of Prison Fellowship (the 'charitable company') for the year ended 31 March 2021 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. 

- In our opinion the financial statements: 

- give a true and fair view of the state of the charitable company's affairs as at 31 March 2021 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; 

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'; and 

- have been prepared in accordance with the requirements of the Companies Act 2006. 

## **Basis for opinion** 

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report.  We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements.  We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard and the provisions available for small entities, in the circumstances set out in the notes to the financial statements, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 

## **Conclusions relating to going concern** 

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. 

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. 

## **Other information** 

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon. 

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. 

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. 

## **Opinions on other matters prescribed by the Companies Act 2006** 

In our opinion, based on the work undertaken in the course of the audit: 

- the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and 

- the Report of the Trustees has been prepared in accordance with applicable legal requirements. 

Page 10 



**REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF PRISON FELLOWSHIP** 

## **Matters on which we are required to report by exception** 

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees. 

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion: 

- adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or 

- the financial statements are not in agreement with the accounting records and returns; or 

- certain disclosures of trustees' remuneration specified by law are not made; or 

- we have not received all the information and explanations we require for our audit; or 

- the trustees were not entitled to take advantage of the small companies exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Trustees. 

## **Responsibilities of trustees** 

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. 

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. 

## **Our responsibilities for the audit of the financial statements** 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: 

We obtained an understanding of the legal and regulatory frameworks that are applicable to the charity and determined that the most significant are those covered by the Statement of Recommended Practice for Charities (SORP 2019) and the Charities Act 2011. We assessed the risk of material misstatement in respect of fraud by making enquiries of management and trustees and by testing the implementation of accounting controls in place. 

Based on the results of our risk assessment we designed our audit procedures to identify non-compliance with such laws and regulations identified above by making enquiries with key personnel and reviewing relevant documentation such as minutes of Trustee meetings and correspondence with regulatory bodies. We considered the risk of fraud through management override by incorporation testing of journal entries and reviewing any requirements to meet performance targets. We also considered, and tested for, the possibility of unauthorised payments to related parties. 

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors. 

Page 11 



**REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF PRISON FELLOWSHIP** 

## **Use of our report** 

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed. 

## mwbrindley 

mwbrindley (Jan 6, 2022 10:45 GMT) 

Maurice Brindley BSc FCA (Senior Statutory Auditor) for and on behalf of Brindley Millen Ltd Chartered Accountants and Statutory Auditors 167 Turners Hill Cheshunt Hertfordshire EN8 9BH 

Jan 6, 2022 Date: ............................................. 

Page 12 



**PRISON FELLOWSHIP TRADING AS PRISON FELLOWSHIP ENGLAND AND WALES** 

## **STATEMENT OF FINANCIAL ACTIVITIES** 

## **(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) for the Year Ended 31 March 2021** 

|Unrestricted<br>funds<br>Notes<br>£<br>**INCOME AND ENDOWMENTS**<br>**FROM**<br>Donations and legacies<br>2<br>440,230<br>**Charitable activities**<br>4<br>Conference fees<br>-<br>Event surpluses<br>-<br>Other income<br>16,616<br>Investment income<br>3<br>473<br>**Total**<br>457,319<br>**EXPENDITURE ON**<br>Raising funds<br>5<br>92,883<br>**Charitable activities**<br>6<br>Conference fees<br>-<br>Operational programmes<br>262,114<br>Conference<br>54<br>**Total**<br>355,051<br>**NET**<br>**INCOME/(EXPENDITURE)**<br>102,268<br>**RECONCILIATION OF FUNDS**<br>**Total funds brought forward**<br>541,538<br>**TOTAL FUNDS CARRIED**<br>**FORWARD**<br>643,806|Restricted<br>funds,<br>held by<br>regional<br>groups<br>£<br>72,781<br>-<br>-<br>-<br>-<br>72,781<br>-<br>-<br>78,364<br>-<br>78,364<br>(5,583)<br>102,091<br>96,508|Restricted<br>funds,<br>held<br>centrally<br>£<br>202,356<br>-<br>-<br>-<br>-<br>202,356<br>-<br>-<br>171,160<br>-<br>171,160<br>31,196<br>63,583<br>94,779|31.3.21<br>31.3.20<br>Total<br>Total<br>funds<br>funds<br>£<br>£<br>715,367<br>618,269<br>-<br>13,587<br>-<br>1,750<br>16,616<br>-<br>473<br>4,188<br>732,456<br>637,794<br>92,883<br>70,792<br>-<br>4,977<br>511,638<br>649,273<br>54<br>21,329<br>604,575<br>746,371<br>127,881<br>(108,577)<br>707,212<br>815,789<br>835,093<br>707,212|
|---|---|---|---|



The notes form part of these financial statements 

Page 13 



## **PRISON FELLOWSHIP (REGISTERED NUMBER: 5003795) TRADING AS PRISON FELLOWSHIP ENGLAND AND WALES BALANCE SHEET 31 March 2021** 

|Unrestricted<br>funds<br>Notes<br>£<br>**FIXED ASSETS**<br>Tangible assets<br>12<br>10,340<br>**CURRENT ASSETS**<br>Debtors<br>13<br>18,682<br>Cash at bank<br>667,958<br>Bank balances held by regional groups<br>-<br>686,640<br>**CREDITORS**<br>Amounts falling due within one year 14<br>(53,174)<br>**NET CURRENT ASSETS**<br>633,466<br>**TOTAL ASSETS LESS**<br>**CURRENT LIABILITIES**<br>643,806<br>**NET ASSETS**<br>643,806<br>**FUNDS**<br>16<br>Unrestricted funds<br>Restricted funds, held by regional groups<br>Restricted funds, held centrally<br>**TOTAL FUNDS**|Restricted<br>funds,<br>held by<br>regional<br>groups<br>£<br>-<br>-<br>-<br>96,508<br>96,508<br>-<br>96,508<br>96,508<br>96,508|Restricted<br>funds,<br>held<br>centrally<br>£<br>-<br>-<br>94,779<br>-<br>94,779<br>-<br>94,779<br>94,779<br>94,779|31.3.21<br>Total<br>funds<br>£<br>10,340<br>18,682<br>762,737<br>96,508<br>877,927<br>(53,174)<br>824,753<br>835,093<br>835,093<br>643,806<br>96,508<br>94,779<br>191,287<br>835,093|31.3.20<br>Total<br>funds<br>£<br>12,167<br>21,375<br>648,602<br>102,091<br>772,068<br>(77,023)<br>695,045<br>707,212<br>707,212<br>541,538<br>102,091<br>63,583<br>165,674<br>707,212|
|---|---|---|---|---|



The notes form part of these financial statements 

continued... 

Page 14 



**PRISON FELLOWSHIP (REGISTERED NUMBER: 5003795) TRADING AS PRISON FELLOWSHIP ENGLAND AND WALES** 

## **BALANCE SHEET - continued** 

## **31 March 2021** 

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. 

Dec 23, 2021 The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 

## Fran Beckett 

Fran Beckett (Dec 23, 2021 11:27 GMT) 

............................................. 

Ms Fran Beckett - Trustee 

## Andrew Jordon 

Andrew Jordon (Dec 23, 2021 12:02 GMT) 

............................................. Mr Andrew Roger Jordon - Trustee 

The notes form part of these financial statements 

Page 15 



**PRISON FELLOWSHIP TRADING AS PRISON FELLOWSHIP ENGLAND AND WALES** 

## **CASH FLOW STATEMENT** 

## **for the Year Ended 31 March 2021** 

|Notes<br>**Cash flows from operating activities**<br>Cash generated from operations<br>1<br>Net cash provided by/(used in) operating activities<br>**Cash flows from investing activities**<br>Purchase of tangible fixed assets<br>Interest received<br>Net cash used in investing activities<br>**Change in cash and cash equivalents in the**<br>**reporting period**<br>**Cash and cash equivalents at the beginning of**<br>**the reporting period**<br>**Cash and cash equivalents at the end of the**<br>**reporting period**|31.3.21<br>£<br>111,788<br>111,788<br>(3,709)<br>473<br>(3,236)<br>108,552<br>750,693<br>859,245|31.3.20<br>£<br>(109,410)<br>(109,410)<br>(13,049)<br>4,188<br>(8,861)<br>(118,271)<br>868,964<br>750,693|
|---|---|---|



The notes form part of these financial statements 

Page 16 



**PRISON FELLOWSHIP TRADING AS PRISON FELLOWSHIP ENGLAND AND WALES** 

## **NOTES TO THE CASH FLOW STATEMENT** 

## **for the Year Ended 31 March 2021** 

## **1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES** 

|**Net income/(expenditure) for the reporting period (as per the Statement of**<br>**Financial Activities)**<br>**Adjustments for:**<br>Depreciation charges<br>Interest received<br>Decrease in debtors<br>Decrease in creditors<br>**Net cash provided by/(used in) operations**|31.3.21<br>£<br>127,881<br>5,536<br>(473)<br>2,693<br>(23,849)<br>111,788|31.3.20<br>£<br>(108,577)<br>4,784<br>(4,188)<br>3,034<br>(4,463)<br>(109,410)|
|---|---|---|



## 2. **ANALYSIS OF CHANGES IN NET FUNDS** 

||At 1.4.20|Cash flow|At 31.3.21|
|---|---|---|---|
||£|£|£|
|**Net cash**||||
|Cash at bank|750,693|108,552|859,245|
||750,693|108,552|859,245|
|**Total**|750,693|108,552|859,245|



The notes form part of these financial statements 

Page 17 



**PRISON FELLOWSHIP TRADING AS PRISON FELLOWSHIP ENGLAND AND WALES** 

**NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2021** 

## **1. ACCOUNTING POLICIES** 

## **Basis of preparing the financial statements and assessment of going concern** 

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: 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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. 

The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern. 

The financial statements are presented in sterling (£). 

## **Critical accounting judgements and key sources of estimation uncertainty** 

In preparing financial statements it is necessary to make certain judgements, estimated and assumptions that affect the amounts recognised in the financial statements. The following judgements and estimates are considered by the trustees to have most significant effect on amounts recognised in the financial statements. 

## Useful economic life of tangible fixed assets: 

The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are reassessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets. 

## **Income** 

Income is recognised in the period in which the charity is entitled to receipt and the amount can be measured with reasonable certainty. Income is deferred only when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expensed in a future period. 

Donations, together with any associated income tax recovery, are recognised when the donation is received. Legacies are included when the charity is entitled to the funds. Where valuation of legacies cannot be readily determined at the year end, in the case of unsold property or shares, the facts are disclosed as a note to the accounts and the income recognised when the valuation becomes available. 

## **Expenditure** 

Expenditure on operational programmes is recognised in the period in which it is incurred. Grants payable to partner organisations for projects are included in the Statement of Financial Activities when approved by the Trustees. 

## **Raising funds** 

These include the salaries and related on-costs of the staff who promote fund-raising; and direct expenditure on fund-raising initiatives. 

## **Tangible fixed assets** 

Fixed assets for use by the charity in fulfilling its main charitable objectives are capitalised and depreciated. Depreciation is provided on all fixed assets at rates calculated to write off the cost of each asset over its estimated useful life at 25% per annum straight line. Items of expenditure are capitalised only when their cost exceeds £500. 

## **Taxation** 

The charity is exempt from corporation tax on its charitable activities. 

## **Debtors** 

Gift aid recoverable is recognised at the date that the related donation is received and is recognised at the settlement amount. Prepayments are valued at the amount prepaid. 

## **Cash at bank and in hand** 

Cash at bank and in hand includes; cash, bank current accounts and bank deposit accounts with no withdrawal limitations. Where bank balances are held in foreign currencies the sterling amount is show as at the balance sheet date. 

## **Creditors** 

Creditors are recognised where the charity has a present obligation resulting from a past event that will result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are recognised at their settlement amount. 

continued... 

Page 18 



**PRISON FELLOWSHIP TRADING AS PRISON FELLOWSHIP ENGLAND AND WALES** 

**NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2021** 

## **1. ACCOUNTING POLICIES - continued** 

## **Fund accounting** 

Unrestricted funds are funds which can be used in accordance with the charitable objects at the discretion of the Trustees. Restricted Funds are funds that can be used only for particular purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

## **Pension contributions** 

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. The pension cost charge represents the contributions payable to a group personal pension scheme and the charity has no liability under the scheme other than for the payment of those contributions. 

## **Donated goods** 

Donated goods and services are included in the Statement of Financial Activities as both income and expenditure, items are included at market value. 

## **Financial instruments** 

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially settled at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. 

## **2.** 

## **3.** 

## **DONATIONS AND LEGACIES** 

|Unrestricted<br>funds<br>£<br>Grants from charitable trustee & partner bodies<br>102,155<br>Police Crime Commissioner<br>2,600<br>Legacies<br>27,730<br>Gifts from individual donors<br>277,131<br>Gifts from Prison Fellowship Groups<br>4,619<br>Donated services and facilities<br>-<br>Donations from churches<br>25,995<br>440,230<br>**INVESTMENT INCOME**<br>Unrestricted<br>funds<br>£<br>Deposit account interest<br>473|Restricted<br>funds<br>£<br>68,352<br>18,523<br>-<br>143,942<br>24,013<br>-<br>20,307<br>275,137<br>Restricted<br>funds<br>£<br>-|31.3.21<br>Total<br>funds<br>£<br>170,507<br>21,123<br>27,730<br>421,073<br>28,632<br>-<br>46,302<br>715,367<br>31.3.21<br>Total<br>funds<br>£<br>473|31.3.20<br>Total<br>funds<br>£<br>206,158<br>25,091<br>11,160<br>300,011<br>22,717<br>2,909<br>50,223|
|---|---|---|---|
||||618,269|
||||31.3.20<br>Total<br>funds<br>£<br>4,188|



continued... 

Page 19 



**PRISON FELLOWSHIP** 

**TRADING AS PRISON FELLOWSHIP ENGLAND AND WALES** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2021** 

|**4.**<br>**INCOME FROM CHARITABLE ACTIVITIES**<br>Activity<br>Conference fees<br>Conference fees<br>Event surpluses<br>Event surpluses<br>Other income<br>Other income<br>**5.**<br>**RAISING FUNDS**<br>**Raising donations and legacies**<br>Unrestricted<br>funds<br>£<br>Staff costs<br>66,192<br>Other direct costs<br>26,691<br>92,883<br>**6.**<br>**CHARITABLE ACTIVITIES COSTS**<br>Operational programmes<br>Conference<br>**7.**<br>**SUPPORT COSTS**<br>Operational programmes<br>**8.**<br>**NET INCOME/(EXPENDITURE)**<br>Net income/(expenditure) is stated after charging/(crediting):<br>Auditors' remuneration<br>Depreciation - owned assets|Restricted<br>funds<br>£<br>-<br>-<br>-<br>Direct<br>Costs<br>£<br>506,923<br>54<br>506,977|31.3.21<br>31.3.20<br>£<br>£<br>-<br>13,587<br>-<br>1,750<br>16,616<br>-<br>16,616<br>15,337<br>31.3.21<br>31.3.20<br>Total<br>Total<br>funds<br>funds<br>£<br>£<br>66,192<br>43,335<br>26,691<br>27,457<br>92,883<br>70,792<br>Support<br>costs (see<br>note 7)<br>Totals<br>£<br>£<br>4,715<br>511,638<br>-<br>54<br>4,715<br>511,692<br>Governance<br>costs<br>£<br>4,715<br>31.3.21<br>31.3.20<br>£<br>£<br>4,500<br>4,620<br>5,536<br>4,784|
|---|---|---|
||||
||||



continued... 

Page 20 



**PRISON FELLOWSHIP TRADING AS PRISON FELLOWSHIP ENGLAND AND WALES** 

**NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2021** 

## **9. TRUSTEES' REMUNERATION AND BENEFITS** 

There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020. 

## **Trustees' expenses** 

Trustees' expenses 

|31.3.21|31.3.20|
|---|---|
|£|£|
|215|2,751|



Trustees expenses comprise meeting room hire, refreshments for meetings and other small sundry items. No trustees have benefited from the repayment of travel expenses during the year (2020: Nil). 

The key management of personnel of the charity, comprise the trustees and the CEO. The total employee benefits of the key management of the charity were £80,000 (2020 £80,000) 

## **10. STAFF COSTS** 

|<br>Wages and salaries<br>Social security costs<br>Other pension costs|31.3.21<br>£<br>337,105<br>27,757<br>8,853<br>373,715|31.3.20<br>£<br>336,787<br>29,288<br>9,079|
|---|---|---|
|||375,154|



The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was: 

|£70,001 - £80,000<br>The average monthly number of employees during the year was as follows:<br>The average number of employees during the year was<br>The average FTE of employees during the year was<br>**11.**<br>**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**<br>Restricted<br>funds,<br>held by<br>Unrestricted<br>regional<br>funds<br>groups<br>£<br>£<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>313,241<br>71,698<br>**Charitable activities**<br>Conference fees<br>13,587<br>-<br>Event surpluses<br>1,750<br>-<br>Investment income<br>4,188<br>-<br>**Total**<br>332,766<br>71,698|31.3.21<br>31.3.20<br>1<br>1<br>31.3.21<br>31.3.20<br>12.67<br>12.58<br>10.27<br>10.38<br>Restricted<br>funds,<br>held<br>Total<br>centrally<br>funds<br>£<br>£<br>233,330<br>618,269<br>-<br>13,587<br>-<br>1,750<br>-<br>4,188<br>233,330<br>637,794|
|---|---|
|||



continued... 

Page 21 



**PRISON FELLOWSHIP** 

**TRADING AS PRISON FELLOWSHIP ENGLAND AND WALES** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2021** 

## **11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued** 

|Unrestricted<br>funds<br>£<br>**EXPENDITURE ON**<br>Raising funds<br>70,792<br>**Charitable activities**<br>Conference fees<br>4,977<br>Operational programmes<br>357,747<br>Conference<br>21,329<br>**Total**<br>454,845<br>**NET INCOME/(EXPENDITURE)**<br>(122,079)<br>**Transfers between funds**<br>(810)<br>**Net movement in funds**<br>(122,889)<br>**RECONCILIATION OF FUNDS**<br>**Total funds brought forward**<br>664,427<br>**TOTAL FUNDS CARRIED FORWARD**<br>541,538<br>**12.**<br>**TANGIBLE FIXED ASSETS**<br>**COST**<br>At 1 April 2020<br>Additions<br>At 31 March 2021<br>**DEPRECIATION**<br>At 1 April 2020<br>Charge for year<br>At 31 March 2021<br>**NET BOOK VALUE**<br>At 31 March 2021<br>At 31 March 2020|Restricted<br>funds,<br>held by<br>regional<br>groups<br>£<br>-<br>-<br>67,522<br>-<br>67,522<br>4,176<br>810<br>4,986<br>97,105<br>102,091|Restricted<br>funds,<br>held<br>Total<br>centrally<br>funds<br>£<br>£<br>-<br>70,792<br>-<br>4,977<br>224,004<br>649,273<br>-<br>21,329<br>224,004<br>746,371<br>9,326<br>(108,577)<br>-<br>-<br>9,326<br>(108,577)<br>54,257<br>815,789<br>63,583<br>707,212<br>Fixtures<br>and<br>fittings<br>£<br>72,053<br>3,709<br>75,762<br>59,886<br>5,536<br>65,422<br>10,340<br>12,167|
|---|---|---|



continued... 

Page 22 



**PRISON FELLOWSHIP TRADING AS PRISON FELLOWSHIP ENGLAND AND WALES** 

**NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2021** 

## **13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** 

|Income tax recoverable<br>Other debtors and prepayments<br>**14.**<br>**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**<br>Amounts payable to suppliers and accrued expenses<br>Employment taxes and pension contributions<br>Commercial cards<br>Funds held for safekeeping<br>**15.**<br>**LEASING AGREEMENTS**<br>Minimum lease payments under non-cancellable operating leases fall due as<br>Within one year<br>Between one and five years<br>**16.**<br>**MOVEMENT IN FUNDS**<br>**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>_Angel Tree_, held centrally<br>_Sycamore Tree_courses at specific prisons, held centrally<br>Volunteer Development<br>Other groups funds, held regional groups<br>_Angel Tree_, held by regional groups<br>**TOTAL FUNDS**|31.3.21<br>£<br>3,574<br>15,108<br>18,682<br>31.3.21<br>£<br>23,595<br>8,177<br>200<br>21,202<br>53,174<br>follows:<br>31.3.21<br>£<br>18,240<br>12,160<br>30,400<br>Net<br>movement<br>At 1.4.20<br>in funds<br>£<br>£<br>541,538<br>102,268<br>42,897<br>13,994<br>6,788<br>17,202<br>13,898<br>-<br>55,306<br>(625)<br>46,785<br>(4,958)<br>165,674<br>25,613<br>707,212<br>127,881|31.3.20<br>£<br>5,112<br>16,263<br>21,375<br>31.3.20<br>£<br>51,226<br>8,572<br>-<br>17,225<br>77,023<br>31.3.20<br>£<br>18,240<br>30,400<br>48,640<br>At<br>31.3.21<br>£<br>643,806<br>56,891<br>23,990<br>13,898<br>54,681<br>41,827<br>191,287<br>835,093|
|---|---|---|



continued... 

Page 23 



**PRISON FELLOWSHIP** 

**TRADING AS PRISON FELLOWSHIP ENGLAND AND WALES** 

**NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2021** 

## **16. MOVEMENT IN FUNDS - continued** 

Net movement in funds, included in the above are as follows: 

|**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>_Angel Tree_, held centrally<br>_Sycamore Tree_courses generally, held centrally<br>_Sycamore Tree_courses at specific prisons, held centrally<br>Volunteer Development<br>Other groups funds, held regional groups<br>_Angel Tree_, held by regional groups<br>**TOTAL FUNDS**|Incoming<br>resources<br>£<br>457,319<br>137,494<br>23,607<br>32,192<br>9,063<br>20,744<br>52,037<br>275,137<br>732,456|Resources<br>Movement<br>expended<br>in funds<br>£<br>£<br>(355,051)<br>102,268<br>(123,500)<br>13,994<br>(23,607)<br>-<br>(14,990)<br>17,202<br>(9,063)<br>-<br>(21,369)<br>(625)<br>(56,995)<br>(4,958)<br>(249,524)<br>25,613<br>(604,575)<br>127,881|
|---|---|---|



## **Comparatives for movement in funds** 

|**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>_Angel Tree_, held centrally<br>_Sycamore Tree_courses at specific prisons, held<br>centrally<br>Volunteer Development<br>Other groups funds, held regional groups<br>_Angel Tree_, held by regional groups<br>**TOTAL FUNDS**|Net<br>movement<br>At 1.4.19<br>in funds<br>£<br>£<br>664,427<br>(122,079)<br>38,567<br>4,330<br>15,690<br>(8,902)<br>-<br>13,898<br>48,639<br>6,667<br>48,466<br>(2,491)<br>151,362<br>13,502<br>815,789<br>(108,577)|Transfers<br>between<br>funds<br>£<br>(810)<br>-<br>-<br>-<br>-<br>810<br>810<br>-|At<br>31.3.20<br>£<br>541,538<br>42,897<br>6,788<br>13,898<br>55,306<br>46,785<br>165,674<br>707,212|
|---|---|---|---|



continued... 

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**PRISON FELLOWSHIP** 

**TRADING AS PRISON FELLOWSHIP ENGLAND AND WALES** 

**NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2021** 

## **16. MOVEMENT IN FUNDS - continued** 

Comparative net movement in funds, included in the above are as follows: 

|**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>_Angel Tree_, held centrally<br>_Sycamore Tree_courses at specific prisons, held centrally<br>Volunteer Development<br>Other groups funds, held regional groups<br>_Angel Tree_, held by regional groups<br>**TOTAL FUNDS**|Incoming<br>resources<br>£<br>332,766<br>61,493<br>141,837<br>30,000<br>25,843<br>45,855<br>305,028<br>637,794|Resources<br>Movement<br>expended<br>in funds<br>£<br>£<br>(454,845)<br>(122,079)<br>(57,163)<br>4,330<br>(150,739)<br>(8,902)<br>(16,102)<br>13,898<br>(19,176)<br>6,667<br>(48,346)<br>(2,491)<br>(291,526)<br>13,502<br>(746,371)<br>(108,577)|
|---|---|---|



A current year 12 months and prior year 12 months combined position is as follows: 

|**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>_Angel Tree_, held centrally<br>_Sycamore Tree_courses at specific prisons, held<br>centrally<br>Volunteer Development<br>Other groups funds, held regional groups<br>_Angel Tree_, held by regional groups<br>**TOTAL FUNDS**|Net<br>movement<br>At 1.4.19<br>in funds<br>£<br>£<br>664,427<br>(19,811)<br>38,567<br>18,324<br>15,690<br>8,300<br>-<br>13,898<br>48,639<br>6,042<br>48,466<br>(7,449)<br>151,362<br>39,115<br>815,789<br>19,304|Transfers<br>between<br>funds<br>£<br>(810)<br>-<br>-<br>-<br>-<br>810<br>810<br>-|At<br>31.3.21<br>£<br>643,806<br>56,891<br>23,990<br>13,898<br>54,681<br>41,827<br>191,287<br>835,093|
|---|---|---|---|



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**PRISON FELLOWSHIP TRADING AS PRISON FELLOWSHIP ENGLAND AND WALES NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2021** 

## **16. MOVEMENT IN FUNDS - continued** 

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: 

||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|790,085|(809,896)|(19,811)|
|**Restricted funds**||||
|_Angel Tree_, held centrally|198,987|(180,663)|18,324|
|_Sycamore Tree_courses generally, held centrally|23,607|(23,607)|-|
|_Sycamore Tree_courses at specific prisons, held centrally|174,029|(165,729)|8,300|
|Volunteer Development|39,063|(25,165)|13,898|
|Other groups funds, held regional groups|46,587|(40,545)|6,042|
|_Angel Tree_, held by regional groups|97,892|(105,341)|(7,449)|
||580,165|(541,050)|39,115|
|**TOTAL FUNDS**|1,370,250|(1,350,946)|19,304|



_**Angel Tree**_ - _Angel Tree_ provides Christmas presents for the children of prisoners, thus helping family links to be maintained. 

_**Angel Tree**_ **funds held centrally** - This fund represents _Angel Tree_ monies held by PF central office. 

_**Angel Tree**_ **funds held by locally** - This fund represents _Angel Tree_ monies held by PF local groups 

_**Sycamore Tree**_ **courses** - _Sycamore Tree_ courses are accredited programmes for prisoners on victim awareness and restorative justice. These funds represent donations that have been provided specifically to fund these courses; either across the sector, or in specific prisons or groups of prisons. 

**Other funds held by Local Groups** - This represents balances held by local Prison Fellowship groups operating throughout England and Wales, for local Prison Fellowship related activities. 

## **17. RELATED PARTY DISCLOSURES** 

There were no related party transactions for the year ended 31 March 2021. 

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