Company Reglstratlon No. 5158507 Charity Registratlon No. 1104726 DAYLIGHT CHRISTIAN PRISON TRUST A Company Llmlted by Guar8ntee FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Contents.. Page 1- 2 Dlrector8' Report Page 3 Chalrman'8 Report Page 4 Independent Examlnerfs Report Page 5 Statement of Flnanclal Advltie8 Page 8 Balance Sheet Page 7- 9 Notes to the Accounts APH Accountancy Services Ltd Chartered Certlfied Accountants Office 2 The Reach 687-693 London Road Westcliff on Sea Essex. SSO 9PD
DAYLIGHT C RISTIAN PRISON TRUST Page 1 DIRECTORS. PEPORT FOR THE YEAR ENDED 31 DECEMBER 2024 The directors have pleasure in presenting their annual report and the unaudited financial statements of Ihe Company for the year ended 31 December 2024. Charities preparing 'true and fairf accountsi must follow the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS102) and the Charlties SORP (FRS102) in preparing the annual report and financial statements of the charity. Reference a d Admlnlstratlve Detalls The company Is a Registered Charity no. 1104726, whose full name is Daylight Christian Prison Trust. The ctsmpanls reglstered office Is: 126 New London Road, Chelmsford, Essex. CM2 ORG. The director8 (the charlty trustees) durlng the year a as follows:. MrT Diaper (Chairnian) Mr P Toms Ice Chairman) reasurer) Mr J Mcmaster Mr G Thrussell Mr P Killingley- Appointed 1111212024 Mr J Llttle - Retired 1111212024 Mr A Hare Mr R Sewell -Appointed 1111212024 Structure, Governance and Management The charity is a Company limited by Guarantee, Registration no. 5158507, and it is therefore govemed by its Memorandum and Articles of Association. New trustee directors are appointed from time to time as required, by the vote of the existing trustees. Objectives and Acllvltlgs The Company continues to pursue the objects for which It was set up, as set out In the Memorandum, and Artscles of Associatson, namely: to advancetheChri$tianfailh(particularty, butnotexclusively, Inprisonsand amongstthe familiesof prisoners); • to advance education (particulady, but not exdusively, among prisoners) in accordance with Christian principles; • to reliev9 persons (particularly, but notexduslvely, prisoners and theirfamilies) who are in conditions of need or hardship or who are agedor slck. Achievemen and Perfonnance During the year the Company continued to provide a valuable ministry to many indivlduals in prison, and to their families. For detsils of Ihis work, together with the Companvs plans for the future. please read the Chairman's Report on pages 3.
DAYLIGKf CHRISTIAN PRISON TRUST Page 2 DIRECTORS REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 (clInued) Publlc Benefft In carrying out its aclivities in the yearunder review. the trustees have complied with the duty in Section 17 of the Charities Act 2011 to have due regard to the public benefitguidance issued bythe Charitycommission. and aresatisfiedthatthe aclivities mentioned above and in the Chairman's reporthave au been forthe public benefiL Flnanclal Revlew The results forthe perK)d are set out on p3ges 5- 6. The Companvs General Fund income increased by 19.3Yo in the year, the General Fund eXpdItuTe increased lry S6.fi. As a resuK a deficFt of £52,461 was achieved, compared with a dert of £6,031 in the pviOuS year. Bank reserves remain sufftient at £112.263 compared wlth £168.356 in the previous year. The Dlrectors regulaty reviett the reserves of the charity to ensure that sufficient liquid funds are available to meet ongoing obligations. The Company does nol require a fom)al investsnent policy at the present Ilme. The major risks to which the company is exposed, as identified by the directors, are regularly reviewed. Systems are In place to mitlgate those risks and futher systems are established as necessary. This report has been prepared in accordance wth the provisions in Part 15 of the Companles Act 2006 appllcable to companies subject to the small companies regime. By Order of the Board Mr Tim Diaper Director
DAYUGTrff CHRISTIAN PRISON TRUST CHAIRMAN'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Page 3 2024 &iw DaylightFelebrate its 201h anniVeary, which provth uswith an opportunity to look to the future and make co nectÈons. We began the year by finalising the rebrand which sought to set Daylight up for a new era. And we marked our anniversary by sending a gfft box to every prison chaplaincy in the UK. The* gift boxes contained gifts for the chaplains, as well as free gospel resources and infomiation about our work. We comlnissioned the publication of 'Lefs stsrt from here, and partnered with Tum The Page and Ihe Gocxl News Broadcasting Asswat1(. We also offered p $0rn8 the opporbjnity to tske advantage of free (to them) perfonTceS by Songs of the Folk and of '1 AM MARK by Stefan SmafL Seven prisons took up that opportunlty during the summer, leading to Coverage in the national Christian press, induthng cornmts from prisoners such as: "This is one of the darkest. laces on earth, and whatyou've brought today is light. We badly need the light.. The annNersary gi boxes also led to a significant iThxease in demand our letter writing ministry. At the beginnlng of the y ar, 25 prisoners were in correspondence with one of our letter writern: by the end ofthe year, this had rfsen to 76. In addilion, the demarKI for our written messages increased substantialty this year. We give thanks to God for these new Gonneclions arKI trust Htm to be at work as the gospel is shared. Our CEO has rked on many occaSiS this year that in God's kindness, prisons appear to be a very fertile haNest-fiel at presenl. As we seek to serve faithfully as Worke in that harvest-field, we are indebted to the many volunteers who gNe of their time and energy to minister in prisons. As a Board we wish to record our Ihanks to them. Some of those volunteers were recognised towards the end of the year with an HMPPS V lunteer Team of the Year Award in the Faith & Belief Support Category. During the past yerr, we have continued to see God faithfully provide for us- both financially and in tem of manpower wrth an addition to our office team. As we contsnue to pursue the strategy adopted by the Board in 2023, we,are seeking to expend significant amounts of our reserves into gospel ministy. trusting that the Lord will continue to bless us Into 2025 and WorKI. This year was als one of change for us as a Board. In June, Alan Hare stepped down as ChaimTrn in order to focus his the Chair. At our fi, ergies on serving as Treasurer. I was honoured to step inlo his large shoes and take al meeting of the year, John Little stepped down after serving the B¢)ard faithfully for fve years. We are rateful for his inpu( and are glad that he will continue to see the Lord through Daylight in prisons in the north-east. 2024 also saw us take some Important steps in our governar. A focused advertislng campaign enabled us to appt two new trustees in December, with more scheduled to joln us in 2025.1 Risk management wa8 devolved to our trustse panels, leading to a much robust risk register. Tnstees agreed IPt Dayligm should become a Chaiilable InCorpatsd Organisation (CIO) and to that end approved a nff ¢onststutson and applicknn to the Charity Commission. As we look back on our first 20 years and look ahead to the next season of Daylighfs life, we say with the hymn-writer. We'll praise Him for all that is pasL and trust Him for al thafs to come. Mr TIM Dlaper Chair of Trustees
INDEPENDENT EXAMINER'S REPORT Page 4 TO THE DIRECTORS OF DAYLIGHT CHRISTIAN PRISON TRUST I report on the accounts of the Company for the year ended 31 December 2024 set out on pages 5 to 9, Respective responsibllitles of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The charity's trustees considerthat an audit is not required for this year under section 145 of the Charities Act 2011 (the Act)) and that an independent examination is needed. It is my responsibility to: examine the accounts (undersection 145 of the Act to follow the procedures laid down in the General irections given by the Charity Commissioners (under section 145 (5)(b) of the Act)., and to state whether particular matters have come to my attention. Basis of independent examiner's report My examination was carried out in accordance with the General Directions given by the Charity Commlssioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, no opinion is given as to whether the accounts present a true and fair view" and the report is limited to those matters set out in the statement below. Independent Examlner's Statement, report and opinion In connection with rny examination, I can confirm that - 1) in accordance with Re 2008, the accounts of t ulation 31 of The Charities (Accounts and Reports) Regulations Is Incorporated charity are not required to be audited under Part 16 of the Companies Act 2006., 2) this is a report in respect of an examination carried out under section 145 of the Charities Act 2011 and in accordance with any directions given by the Commission under that section which are applicable., and 3) no matter has come to my attention in connection with my examination which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 386 of the Companies Act to prepare financial statements which accord with the accounting records and comply with the accounting requirements of section 396 of the Companies Act 2006 and., that the financial statements be prepared in accordance with the methods and principles set out in the Charities SORP (FRS 102) have not been met., or to which, in myopinion, attention should be drawn in my report in orderto enable a proper understanding of the accountsto be reached. Adam Hotson FCCA APH Accountancy Services Ltd Office 2 The Reach 687-693 London Road Westcliff on Sea Essex. SSO 9PD
DAYLIGHT HRISTIAN PRISON TRUST Page 5 STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024 (incorporating the statutory Income and Expenditure Account) General Re8tr1cted Fund Fund 02 General Restrlcted Fund Fund Total Total Incomlng R080urc Voluntary inFome Govammen grant received Interest re Ived 133,189 7,017 140,186 112,782 4,438 117.200 4,850 4,600 2.701 2.701 Totsl Incomln rn•our¢•s 137,819 7.017 1H836 115,463 4.438 119,901 Re4ourc•8 •xpnd•d Cost ofGene Charitable A tlng Fund8 vlties 29.888 160,392 29,888 167,409 9,751 9,751 111,743 4.438 116,181 7,017 Total ReJ¢uree8 Expanded 190,280 7.017 197,297 121,494 4.438 125,932 Not Mov•monl of R080urc•8 4 (52,461) 152,461> {8,031) (8,031) Transfer behveen Fund8 {52,461) (52rt81) <6,031) (6,031) GOrnI Fund rought foThvard 188,430 188,430 174,481 174.481 General Fund carrled fOard 115,969 116.969 188,430 188,430 The notes on pages 7 to 9 forni part of these financlal statements.
Page 6 DAYLIGHT CHRISTIAN PRISON TRUST BALANCE8HEEfASAT31 DECEMBER2024 General Fund RestrlrAed Fund Fund Fund Total Tolal FIXED ASSETS 2,497 2A97 1,565 CURREpifA88ET8 Debtorn & Prepayff*nts Cash at 8ank & In hand 2,525 112,3 1626 112,263 114.788 114.788 170,722 170.722 CREDITORS: Duo wlthln one year 1,316 1.316 3.857 3,857 113.472 113.472 186,865 166.885 NET A88ET8 115,969 114169 188,430 188.430 Flnanced by: RE8ERVE8 Accumulated Income Fund 115.969 116.989 168.430 168,430 The dlrectors are saUsfied that the company Is entitled to exemption from the requlrement to obtaln an audlt under 8ectlon 477 of the Companles Act 2006 and that the members have not requlred the company to obtaln an audlt in accordance wlth sectlon 476 of the Act. The directors acknowledg8 thelr re8ponslbSlltl88 for complylng with the requlrernents of the Companles Act 2006 th respect to accountlng records and the preparation of the account& The accounts have been prepared In accordance with the provislons in Part 15 of the Comp8nles Act 2006 applicable to companles subject to the small companles regime. Approved on behalf of the Board er (Dlrectorj Date: 11 ' The notes on pages 7 to 9 fomi part of these financial statements
DAYLIGHT CH STIAN PRISON TRUST Page 7 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 l. AccounJng Pollcle8 The following are considere accountlng policies have been used consistently in dealing with items which material in relation to the charity's financial statements. The financial ststements have been prepared under the hlstorical cost conventlon and In accordance with the Charities Statement of Recommended Practice: "Accounting and Reportlng by Charities: Statement of Recommended Practice-applicable to charities preparing thei accounts in accordance with the Financial Reporting Standard applicable In the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)"; and wlth applicable regulations. ij At the time of ppproving the accounts, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational exlstence for the foreseeable future. Thus Ithe Trustees continue to adopt the going concem basis of accounting in preparing the accounts. Voluntary income represents donations received during the year, including tax repayments receivable. R nt reiVed comprises income from the subletting of part of the premises occupled by t e Charity, induding contributions to the utillty bills. Interest recelved comprises income on the charity's bank accounts. The cost of enerating funds are costs Incurred In promoting the charfty and its work. Charitable A Ivities Expenditure comprises all expendlture directly related to the charitls work. It includ s both costs that can be allocated directly to such activities and those costs of an indirect ature neSSary to support them, induding support and governance costs. The chaiity is pot registered for VAT, and accordingly costs are recorded at the full amount Induding VAT Depreciation is provided on fixed assets to write off the cost of the assets over their expected uselul Ilves, at the following annual rate: Office Equipment 330A reducing balance
DAYLIGHT CHRISTIAN PRISON TRUST Page 8 NOTES TO THE AccouKfs FOR THE YEAR ENDED 31 DECEMBER 2024 (ConL) General Restricted Fund Fund General Restricted Fund Fund Total Total 2. ¢ts of Genoratlng Funds Athfertl8lng & Fundrai81ng c08t8 Rebfandlng & 20thAnnlverwy 4,908 4.843 9.751 20,220 29.888 20.220 4,843 9,751 3. Charltabl• Actlvltl•8 Per80nnel cost8 (note 5) Rent Rates. water & electrldty Preml8e8 Insurance Repairn & ren8wa18 Telephone System Support co8t8 Motor & Travelllng Expense8 Prlntlng. P08tage & Slatlonery D•prnclatlon Bank Charge8 Donallon to Day On¢ Admln18tratlon & office expenses Accountancy Feeg 115,219 7.200 2,692 978 1,142 3,146 6,124 10.581 8.282 812 61 2.500 350 1,327 7,017 122,236 7.200 1692 976 1,142 3.146 6,124 10.681 8.262 812 61 1600 80,727 4,438 85,165 7,200 7.200 1,228 1.228 888 114 1,254 5,432 5.718 5,123 447 114 1,254 5,432 5.718 5.123 447 2,000 210 1,344 2,000 210 1.327 4. N•1 Mov•mont of R••our¢•8 Th1818 8tal•d After charglre:. Independent Examlnerfs fee Dlrectoe• Remuneratlon . P•rsonn•l co8t8 Wage8 & 8alarle8 Social securlty C¢t8 Pen81on stheme cortslbuiion8 Consuftancy cosls 103.8H 5.504 5,321 750 7,017 110.661 69,520 1,911 3.240 4,438 73,958 1,911 6.321 750 6,058 115,219 7,017 122236 80,727 4,438 80.727 The average number of rsOn8 durllw the yr was S (2023: 4) During the year the follchYirvJ Trustees receiv1 paYnts to mr thelr travel and accommodation costs related to the fuffilmenl of his duties as a Trustee. Additionally, they were r6imbur8ed for travel expenses asso(aated with volunteer aL*vltie8 for the charity: Mr T Diaper £53.20, Mr P Killingley £38.00. Mr J Little £1,214.69
DAYLIGFrr c RISTIAN PRISON TRUST Page 9 NOTES TO THF ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 {ConL) 6. Flxod A886tq Equipment Totsl Co8t Brought forward Addltlons Carrl•d forward 3111212024 3,510 3,510 5.254 6,254 8rou9ht forward 1,945 1,946 Charge for the yeer 2,757 2,767 Net Book Valu 3111212024 2.497 2N97 Net Book Value 3111212023 Gener81 Restrlcted Fund Fund General Reetrlcted Fund Fund Totsl Total 7. D•btorn & P paym•nt• Income tax reco erable Debtors & prepayments 2,525 2.626 2,388 2,388 2,S25 2,626 2,386 2,366 8. Cradltorn: Amounts duo Wlthln One Year. other credltor8 nd accrual• 1,316 1,310 3,857 3,857 1,318 1.316 3,8S7 3,857 9. R•strlcted F nd8 Tran8fera Donations for •upport of Staff 7.017 {7.017) 7,017 {7,017