Registered number: 05003795 Charity number: 1102254 PRISON FELLOWSHIP (A company limited by guarantee) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 GSI"1&Co C7riff in Stnne Moscrop & Co 100 YEARS .Docusign Envelop& ID.. A4BA1C2E4E9A-4A8C.95CB-1 OD1D84C4BA7 PRISON FELLOWSHIP {A company limlted by guarant88) CONTENTS Page Trustees. report Independent audltors, report on the financlal statements Statement of finanGial activltles 16 Balance sheet 17 Statement of cash flows 18 Notes to the financial statements 19-33 Grlff in Stone Moscrop & Co (H4RItFEDACCthNTANTS£REGISIERWAWITOR5 Docusign Envelope ID.. A4BA1C2E4EQA-4A8C-95GB-1 OD1D84C48A7 PRISON FELLOWSHIP (A company limited by guarantee) TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 Chair's re ort In many respects, this has b&@n an exciting year for Prison Fellowship England and Wales (PF).. a new CEO, new Board members, new openings for ministry and new challenges! Things ch8nge, bul we continue to see God's failhfulness in His purposes for Prison Fellowship and our mission to transform the lives of those impact8d by the justice system. We are grateful for.. faithful supporters and grant-glving trusts who remain confid@nt in what we do and, in our effectiveness, continuing to provide financial support despite Ihe challenging economic environm8nt' our volunteers, long-standing and new, who do th@ front-line work engaging with p8opl8 in prison whether directly in prisons (through Bible study groups, Sunday service8, Pastoral Care and other courses such as Alpha} or via other means such as Praygr ts"ne, Letter Link and Angel Trge. Our volunleers are the 'secret weapon, which enables PF to deliver such meaningful and valued impact across the prison estate., our CEO and staff. who develop our strategy for curr&nt and future needs,. design and monitor our programmes and ministries., l&ad, support and train volunteers; and secure the funding to sustsin our work. We were delighted to welcorne Catherine De Souz8 as our n8w CEO in September 2024. She has already brought great experience along with a clear vision for strengthening PF'S fulure impact., the Prlson Chaplaincy teams who trust in the quality, commitment and passion of PF volunteers and welcome them in to work alongside them. Managing Chaplains have spoken openly and appreciatively in recognising our contribution over the pasl year,. our Board and patrons who bring valuable experience and wisdom to support the management team and provide effective governance and oversight. It was with great sadness that we retired our long-running Sycamore Tree - Infrtxluction to ReSto￿tive JustiGe cours8. Yet, we also celebrate that, over 25 years. mor8 than 40,DOO learners in prison benefitled from its impact. Th8 course was concluded fcllowing a review by HMPPS'S new National Framework for Interventions (NFI), We are now excrfced to be developing a new programme focused on restoration. Prison budgets remain light and, although staffing 18vels are improving, understaffing continues to be persistent challenge. Those leaving closed prison conditions also face significant difficullies as they transition to open prisons or prepare for release und8r parole or at the end af their sentence. Ministry of Justice statistics show that, in 2024, 14/0 of all people in prison in England and Wales (12,344} were in custody due to recall. Notably, 77¥0 of those recalls w8re for 'non-compliance,' rather than reoffending, often linked to reintegration barriers such as housing instability or issues with accessing benefits. In this coming 2025126 year, we will expand existing programmes such as Pastordl Care and explore new initiatives aligned with our mission and capabililies, including a new course focused on restoration. We are also strengthening our fundraising capabilities to support this growth. Last year, I reflected on the word8 of th8 great 18th-c&ntury missionary lo India, William Carey, who &ncouraged Christians to, 'Exp8Ct great things from God,. attempt groat things for God., As we step into this coming year, that same call continues to inspir& u8 to embrace new opportunities and approaches, refresh and rebuild others and encourage new volunteers and supporters to join us in delivering these 'great things., FdLr Peter Harlock Chair of Trustees Page 1 Grfffln Stone Moscrop & Co ¢ThART￿P¢COu￿A￿aNEG1sTFBEQA￿Dffo Doousign Envelope ID.. A4BA1 C2E-4E9A-4A8C-95CB-10D1D84G4BA7 PRISON FELLOWSHIP {A company limit8d by guarantee) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Th8 trustees who are also directors of the charity for th8 purposes of thè Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trust8es have adopted the provisions of Accounting and Reporting by Charities,, Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with lh8 Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 {8ffective 1 January 2019), REFERENCE AND ADM STRATIVE DETAILS Register8d Cornpany numbar 5003795 (England and Wales) R8gi8t8red Charity number 11Q2254 Registered offic8 Griffin Stone Moscrop & Co Chartered Accountsnts and Registered Auditors 21-27 Lamb's Conduit street London WC1N 3GS Trustees Mr Peter Francis Travers Harlock Rev Kathleen Kirby Mr Philip Michael Miller Ms Sandra Lorrdine Wallace Ms Avril Helen Arundel Rev Joanna Clare Honour Mr Andrew Roger Jordon Rev Steve Karma Rev Timothy Wright Ms Patricia Molly Hodson Ms Charis Emilia Mastris Gibson Mr Desmond Oliver Brown Mr David Wesley Cooke Chair Treasurer Resigned 1610512024 Appoinled 2410912024 Appointed 1411012024 Resigned 1510112025 Appointed 2810112025 Appointed 2810112025 Resigned 2910112025 Audltors Griffin Stone Moscrop & Co Chartered Accountants and Registered Auditors 21-27 Lamb's Conduit Street London WC1 N 3GS Bankers HSBC Bank plc 99 High Street CHELfvISFORD Essex CM11EQ Website www.prisonfellowship.org.uk Page 2 Griffin Stone M05crop & Co cHAKrERED￿NT￿NT$&￿E&srERW￿￿jl Docusign Envelope ID.. A4BA1 C2E.4EgA.4A8C45CB-10D1 D84C4BA7 PRISON FELLOWSHIP (A company limited by guarantee) TRUSTEES, REPORT {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Chlaf Executive Offffioer Mr Peter Holloway- until 30th June 2024 During July and August 2024, Mr Andy Pre8COtt served as Interim Chief Executive Officer, providing leadership continuity ahead of Ihe arrival of PF'S new CEO in September. TAuDITO Docuslgn Envelope ID.. A4BAIC2E-4E9A4A8C-95CB-10D1D84C4BA7 PRISON FELLQWSHIP (A company Ilmlted by guarantee) INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF PRISON FELLOWSHIP Oplnlon We have audited the financial stat8m8nts of Prison Fellowship Ilhe 'charitable company) for the year ended 31 March 2025 which comprise the Statement of financial activities, the Balance sheet, the Statement of cash flows and th8 r8lated nolgs, including a summary of significant accounting policies. The financial reporting framework that has been applied in th6ir prsparation is applic8bl8 law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, (United Kingdom Generally Accepted Accounting Practice). In cur opinion the financial statements,. give a true and fair view of the slate of the charitable company's affairs as al 31 March 2025 and of its inGoming resources and application of resources, including its income and expenditure for the year then ended,, have been properly pr8par8d in accordance with United Kingdom Generally Accepled Accounting PractiC8,' and have been prepared in accordance with the requirements ofthe Companie5 Act 2006. Basis for opinion We conducted our audit in accordance with International Stsndards on Auditing {UK} (ISAS (UK)) and applicable law. Our r8sponsibilili8s under thos8 standards are further described in the Auditors, responsibilities for the audit of the financial statements section of our report. We 8re independent of the charit8ble company in accordance with the ethical r8quirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council'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. Concluslons relatlng to golng concem In auditing the financial st8tem8nt$, 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 wcrk we have perfomied, we have not identified any material uncertainties relaling 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 aulhorised for issue. Our responsibilities and the responsibilities of the Truste6s with respect to going concern are described in the relevant sections of this report. Page11 Griffin Stone Moscrop & Co CH￿TERED￿[cOUNT￿415&PL.￿15TEFEDA￿￿T(1l5 Docusign Envelope ID., A4BA1 C2E-4E9A4A8C-95CB-IOD1 D84C4BA7 PRISON FELLOWSHIP (A company limited by guarantee) INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF PRISON FELLOWSHIP (CONTINUED} Other Informatlon The other information comprises th8 information included in the Annual r8POrt other than the financial statements and our Auditors, r8POrt thereon, The Trustees ar6 responsible for the other information contained Mthin the Annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otheNise explicitly stated in our report, we do not express any fomi of assuran￿ conclusion thereon. Our responsibility is lo read the other information and, in doing so, consider whether the other information is mat@rially inconsistent with the financial statements or our knowledge obtained in th8 course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we ar8 rèquired lo detemine whether this giv8s rise to a material misstat8ment in the financial stat6ments themselves. If, based on thg work w6 have performed, we conclude that there is a material misstatement of this other information, w8 are required to report that fact. We hav8 nothing to report in this regard. Opinlon on other matters prescrlbed by the Companies Act 2006 In our oplnion, based on the work undertaken in the course Of the audit: the information given in the Trustees, report for the financial year for which the financial statements are prepared is consistent with the financial statements. the Truste8s' report has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exceptlon In the light of our knowledge and underslanding of the charitable company and its environment obtained in the course ofthe audit, we hav8 not identified material misstatements in the Trustees, report. We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires us to report to ycu if, in our opinion.. adequate accounting records have not been kept, or relurns adequate for our audit have not been rec8ived from branches not visited by us., or the financial slatem8nts are not in agreement with the accounting record5 and returns. or certain disclosures of Trustees, r8muneration specified by law are not made, or we have not received all the infomiation and explanations we require for our audit. or the Trustees were not entitled to prepare the finsncial statèments in accordance with the srrall compani68 regim8 and take advantage of the small companies, exemptions in preparing th8 Trustees, report and from the requirement to prepare a Strategic report. Page 12 Griffln Stone Moscrop & Co CNknT￿&D1WL￿TthNTS1REG￿TEFjEDAUQl Docusign Envelope ID.. A4BA1 C2E-4E9A4A8C-95CB-10D1 D84C4BA7 PRISON FELLOWSHIP (A company limited by guarantee) INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF PRISON FELLOWSHIP (CONTINUED} R8sponsibllltle8 of trustees As explained more fully in the Trustees, responsibilities statement, the Trustees {who are also the directors of the charitable company for the purposes of company law) are r8sponsible for the preparation of the financial slatements and for being satisfied that th8y give a true 8nd fair view, and for such internal control as the Trustees det8miine is necessary lo enable the preparation of financial statements that ar& free from material misstatement, whether due to fraud or error. In preparing th8 financial statements, the Trustees are responsible for ass@ssing the charitable companvs ability to continue as a going concem, disclosing, as applicable, matters related to going concern and using the going oncern basis of accounting unless the Trustees either intend to liquidate the charitable company or to coas6 operations, or hav6 no realistic alternative but to do so. Page 13 Griflin Stone Moscrop & Co C￿4￿1EREDA[cciTrIT￿iNT5KftEG￿TEmAuxT Docusign Envelope ID- A4BAIC2E-4E9A-4ASC-95CB-1 OD1D84C4BA7 PRISON FELLOWSHIP (A company limited by guarantee) INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF PRISON FELLOWSHIP (CONTINUED) AuditOTS' responslbllities for Ihe audit of tha flnancial statements Our objectivgs are to oblain reasonable assurance about whether the financial statements as a whole are free from material misst8tement, whether due lo fraud or error, and to issue an Audilors, report that includ8s our opinion. Reasonabl& assuranc8 is a high level of assuran￿, but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a malerial misstatement when it exists. Misstatements arise from fraud or error and are considered mat8rial if, individually cr in the aggregate, they Could reasonably be expected to influenc8 tha economic d8cisions of users taken on the basis of thes& financial statements. Irregulsrities, including fraud, are inslance8 of non-compliance with laws and regulations. We design proc8dures In line wilh our rgspon8ibilit18s, Outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of det8Cting irregularities, including fraud is delailed below.. carrying out substantive checking to supporting documents cn a sampl& basis of individual transactions within income and expenditure to give comfort that on 8 sample basis the SOFA d08s not contain any irregular items. carrying out walk-through testing lo verify that the charity's accounting systems and control8 are b8ing imp5emented as designed., and V8rifying that mat8rial balances within the Balance Sheet ar8 SUPPOrted by third party evidence to confirm th8 8XiStence and valuation ¢f these balan¢88 al the balanc8 sheet date. As part of an audit in accordance with ISAS (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also.. Identify and assess the risks of material misstatement ofthe financial statements, whether due to fraud or error, design and perform audit procedure5 responsive to Ihose risks. and obtsin audit evidence that is sufficient and appropriate to provid8 a basis for cur opinion, The risk of not d8tecting a material misstatement resulting from fraud is higher than for on& resulting from error, as fraud may involve collusion, forg8ry, intentional omissions, misrepresenlations, or the override of inlemal control. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion of the effectiveness of the charitable company's internal control. Evaluale the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Trustees. Conclude on the appropriateness of the Tru8lees' use of the going concern basis of accounting and, ba$ed on the audit 8vid8nce obtained, whether a material un¢8rtainty exists related to events or conditions that may cast significant doubt on the charitable company's ability to continue as a going concem. If we conclude that a material untsrtainty exists, we are required to draw attention in our Auditors, report to th8 related disclosures in the financial statements or, if such disclosures are inad8quate, to modify our opinion. Our conclusions are based on the audit 8vidence obtained up to the dat8 of our Auditors, repori. However, future events or condition8 may cause the charitable company to cease to continue as a going concern. Evaluate the overall presentation, structur6 and content of the financial slatemenls, including the disclosures, and whether the financial statements represent the underlying Iransactions and events in 8 manner that achieves fair presentation. We communicate with those charged with governance regarding, among c)th8r matters. the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Page 14 Griffin Stone Moscrop & Co (HART￿ED￿Cc0L￿￿F4M￿SRÉtsSTMDALIxTO￿S Docuslgn Envalopa ID: A4BA1C2E4E9A-4A8C-95CB.1 ODID84G48A7 PRISON F.ELLOWSHIP (A company Ilmtied by guarantee) INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF PRISON FELLOWSHIP (CONTINUED Use of our report This report is made solely to the charitab16 company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2008. Our audit work has been undertaken so that we might stale to the charitable company's members those matters we are required to slate to them in an Auditors, report and for no other purpose, To the fullest exlent permitted by law, we do not accept or assume responslbility to anyone other than the charitabl8 company and its members, as a body, for our audit work, for this report, or for the opinions we have formed. Robert Smlth (Senlor statutory auditor) for and on behalf of Griffin Stone Moscrop & Co Chartered Accountants statutory Audilors 21-27 Lamb's Conduit street London WC1 N 3GS Date: Page 15 Griff in Stone M05crop & Co HARTERFDll£CDUhltAhn&PEfjSTERFDAUDmFS Docuslgn EnvelDP& ID.. A4BA1 G2E4Eg￿4A8G.95cB.lO￿l D64C4BA7 PRISON FELLOWSHIP (A company limlted by guarantee) STATEMENT OF FINANCIAL ACTIVITIES {INCORPORATING INCOME AND EXPENDITURE ACCOUNT} FOR THE YEAR ENDED 31 MARCH 2025 Reslrlcted Unrestrlcted funds funds 2025 2025 Total funds 2025 Total funds 2Q24 Note Income from: Donations and legacies Charitable activities Investments 236A88 569,893 10,132 24,831 806,381 qO,132 24,831 697,733 10,000 26,222 Total Income 236,488 604,856 841,344 733,955 Expendllure on.. Raising funds Charitable actlvities 125,668 357,947 125,668 650,263 100,948 661,707 292,316 Total expendlture 292,316 483,615 775,931 762,655 N8t movement In funds (55,8281 121,241 65,413 (28,700} Reconciliation of funds: Totsl funds brought forward Net movement in funds 203,163 165,828) 527,829 121,241 730,992 65,413 759,692 128,700) Total funds carrled foThvard 147,335 649,070 796,405 730,992 The Statement of financial activities includes all gains and losses recognised in the year. The notes on pages 19 to 33 form part of these financial statement5. Page 16 GrifPin Stone Moscrop & Co cHARrEREDPCCCUqTJw￿￿ftEGSTETrEDALt￿Tc￿ Docusign Envelope ID.. A4BA1C2E4EgA-4A8C-95CB-10D1D84C4BA7 PRISON FELLOWSHIP (A company Ilmlted by guarantee) REGISTERED NUMBER" 05003795 BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Note Flxed assets Tangible assets 12 3,447 4.270 3,447 4,270 Current assets D@btors Cash at bank and in hand 13 23,998 870,136 25,615 793,70S 894,134 819,321 Current liabilities Creditors., amounts falling due wtthin one year 14 (101,1761 (92,5991 Net currant assets 792,958 726,722 Total assets less current liabllities 796,405 730,992 Total net assets 796A05 730,992 Charlty funds Restricted funds Unrestricted funds 16 16 147,335 649,070 203,163 527,829 Total funds 796,405 730,992 The Trustees acknowledge their r8sponsibilitie5 for complying with the requirements of the Act with respect lo accounting records and pr8paration of financial statemenls. The financial slatements have been prepared in accordance with the provisions applicable to entities subjecl to the small companies regime. The financial statements were approved and aulhorised for issue by the Trustees and signed on their behalf by.. PdLV E¥aAècL Peter Harlock Chair Date.. 23 November 2025 Phlilp Miller Treasurer The notes on pages 19 to 33 fom part of these financial stat8ments. Page 17 Gtlffln Stone Moscrop & Co CPL4jmfDpcwu￿fA￿￿PEfdS￿ÈDAUp￿P5 Docuslgn Envelope ID.. A4BA1C2E.4E9&4A8C-95C&10D1 D84C4BA7 PRISON FELLOWSHIP (A company limited by guarantee) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Cash flows from operatlng actlvities Net cash used in operating activtties 52,858 17,D50 Cash flows from investlng actlvltles Dividends, int8r8Sts and rents from investments Purchase of tangible r￿ed assets 24,831 11,069) 26,222 (5,3051 Net cash provided by investing activities 23,772 20,917 Cash flows from flnancing activities Net cash provided by financing activities Change In cash and cash equlvalents in the year Cash and cash equivalents at the beginning ofthe year 76,430 37,967 793,706 755,739 Cash and cash equlvalents at the end of the year 870,138 793,708 The not8s on pages 19 to 33 form part of these financial statements Page 18 Griffin Stone Moscrop & Co cHART￿EDI￿lTrn￿￿&KÈGttÈREDAuD￿U￿s Docusign Envelope ID: A4BA1C2E-4EgA4A8C-95CB-IOD1D84C4BA7 PRISON FELLOWSHIP {A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 General Information Prison Fellowship is a registered charity with the Charity Commission for England & Wales (charity number.. 1102254) and a private company limited by guarantee, incorporated in England and Wales (company numb&r.' 05003795). The principal place of business can be found on the refer8nce and administrative details page. Accounting policies 2.1 Basis of preparation of financlal statements The financial statem8nts have been prepar8d In accordance with the Charities SORP (FRS 102) Accounting and Reporting by Ch8rities.' Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ir81and (FRS 102) 649,070 Restricted funds Angel Tree, held c8ntrally Sycamore Tree courses g8nerally, held C8ntrally Sycamore Tree courses al specific prisons, held centrally Volunteer Development oth6r group5 funds, held by regional groups Angel Tr8e, held by regional groups 73,053 98,503 {142,040} 29,5q8 39.665 139,665) 15,143 23,051 40,476 51 N40 50.016 910 18,796 28,598 (41,308) (23,961) {14,913) {30,4291 23,851 44,359 49,609 203.163 236,488 (292,3161 147,335 Total of funds 730,992 841,344 1775,931) 796,405 Page 30 Grfffin Stone Moscrop & Co CHARtERE0￿cOu￿rAhfts&￿GIS1rREDAUD[FO Do¢usign Envelope ID.. A4BAIC2E4E9A-4A8C-95CB-10D1D84C4BA7 PRISON FELLOWSHIP {A company limited by guarantee NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 WIARCH 2025 16. Ststement of funds Icontlnuedl Statemant of funds - prior year Balance at 31 March 2024 Balance at 1 April 2023 Income Expenditure Unr8Stricted funds General Funds 548,1S6 458,873 (479,240> 527,829 Restricted funds Ang81 Tree, held centrally Sycamore Tree courses generally, held centrally Sycamore Tree courses at specific prisons, held centrally Volunteer Development Other groups funds, held by regional group8 Angel Tree, held by regional groups 86,350 100,595 {113,892} 73,053 50,207 (50,207) 19,479 23,Q51 33,243 49,373 25,354 43,116 24,189 31,621 {29,690} {43,116) (16,956) (29,554} 15,143 23,051 40,476 51,440 211,496 275,082 (283,415) 203,163 Total of funds 759,692 733,955 (762,6551 730,992 Angel Tree Angel Tree providey Christmas pres8nts for the children of prisoners, thus helping family links lo be maintained. Angel free funds held centrally - This fund repres8nts Angel Tree monies held by PF central office. Angel free funds held by locally - This fund represents Angel TrG& monies held by PF local groups. Sycamore Tree courses - Sycamore Tre9 courses are accredited programmes for prison8rs 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 Priso)n Fellowship groups operating throughout England and Wales, for local Prison F811owship related activities. Page 31 Grlffin Stone Moscrop & Co CHARIEPEQ>P£CMMtANfS&K.GISTDl￿AUD Docusign Envelope ID.. A48AIC2E.4E9A-4A8C-96CB-1 OD1D84C4BA7 PRISON FELLOWSHIP {A company limit8d by guarant8e) , NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 17. Analysls of net assels between funds Analysis of net asséts b6twaen funds- current year Restrlcted Unrestrlcted funds funds 2025 2025 Total funds 2025 Tangibl& fixed assets Current assets Credllors due within one year 3,447 3,447 746,799 894,134 (101,1761 {101,176} 147,335 Total 147,335 649,070 796,405 18. Reconclllation of net movement in funds to nat cash flow from operatlng actlvlti88 2025 2024 Net incomelexpenditur8 for the yèar (as per Statefnent of Financial Adivities) 65,413 (28,7001 Adjustments for: Depreciation charges Dividends, interests and rents from investments Decrease in debtors Increase in creditors 1,882 124,831} 1,617 8,577 2,545 (26,222) 53,065 16,362 Net cash provlded by operating actlvltles 52,658 17,050 19. Analysls of cash and cash aqulvalents 2025 2024 Cash in hand 870,136 793,706 Total cash and cash equlvalents 870,136 793,706 Page 32 Griffin Stone Moscrop & Co CWEFEDACICU4TANTS®ISTEREDAUtYTO Docuslgn Envelope ID.. A4BAI c2E4E9A4A8c-95C￿l OD1 D84C4BA7 PRISON FELLOWSHIP IA company limited by guarantse) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 20. Analysis of changes in net debt At 1 April 2024 Cash flows At 31 March 2025 Cash at bank and in hand 793,706 76,430 870,136 793,706 76,430 870,136 21. Pension commltments The group operates a d8fined contribution pension scheme. The a658ts of the scheme are held separately from those of the group in an independentty administered fund. The pension cost charg8 represents contributions payable by the group to the fund and amounted to £12,998 (2024 £11,806)- No amounts were payable to the fund at the balance sheel date. 22. Operatlng 18ase commitm8nts Al 31 March 2025 the Company had commilments to make future minimum lease paymants under non- cancellable op8rating leases as follow5.. 2025 2024 Not lal8r than 1 year Later than 1 year and not later than 5 years 8,617 1,901 20,389 3,422 10,518 23,811 23. Related party transactlons The charity received total donations of £5,434 {2024- £5,070) from the trustees during the year, Page 33 Griffin Stone Moscrop & Co (PipAT￿EDI￿cQUNw￿N￿*PE￿5[FHE￿AuD￿R5