Company Registered Number: 05571624
PRISON RADIO ASSOCIATION
Registered Charity No. 1114760
FINANCIAL STATEMENTS FOR THE YEAR ENDED
31 MARCH 2021
PRISON RADIO ASSOCIATION CONTENTS FOR THE YEAR ENDED 31 MARCH 2021
| Page | |
|---|---|
| Legal and Administrative Information | 2 |
| Board of Trustees' Report | 3 |
| Report of the Independent Auditors | 11 |
| Statement of Financial Activities | 14 |
| Balance Sheet | 15 |
| Statement of Cash Flows | 16 |
| Notes to the financial statements | 17 - 22 |
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PRISON RADIO ASSOCIATION REFERENCE AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 MARCH 2021
| Charity name | Prison Radio Association | |
|---|---|---|
| Company registration number | 05571624 | |
| Charity registration number | 1114760 | |
| Registered address | 10 Queen Street Place | |
| London | ||
| EC4R 1BE | ||
| Board of Trustees: | ||
| Chair of Trustees | Roma Hooper | |
| Trustees | Mark Robinson | |
| Lawrence Galkoff | ||
| Julia Howard | ||
| Ryan Wain | ||
| David Franklin | ||
| Raphael Rowe | ||
| Hilary Ineomo-Marcus | (Appointed 24 June 2020) | |
| Debbie Ramsay | (Appointed 24 June 2020) | |
| Michael Spurr | (Appointed 24 June 2020) | |
| Tanya Robinson | (Appointed 24 June 2020) | |
| Kieron Tilley | (Resigned 20 April 2020) | |
| Steve Orchard | (Resigned 20 April 2020) | |
| Legal Advisers | Bates Wells and Braithwaite | |
| 10 Queen Street Place | ||
| London | ||
| EC4R 1BE | ||
| Bankers | CAF Bank Ltd | |
| 25 Kings Hill Avenue | ||
| Kings Hill | ||
| West Malling | ||
| Kent ME19 4JQ | ||
| Auditors | Chater Allan LLP | |
| Beech House | ||
| 4A Newmarket Road | ||
| Cambridge | ||
| CB5 8DT |
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PRISION RADIO ASSOCIATION BOARD OF TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2021
Structure, Governance and Management
Governing Document and Public Benefit
The Prison Radio Association (PRA) is a charitable company limited by guarantee, incorporated on 22nd September 2005 and registered as a charity on 20th June 2006. The company was established under a Memorandum of Association which establishes the objects and powers of the charitable company and is governed under its Articles of Association.
The objects of the charity are the education, relief and rehabilitation of offenders in custody and in the community. The charity’s overall aim and where it works to support public benefit is its commitment to contributing to a reduction in reoffending.
The charity works in partnership with a number of organisations from across the voluntary, community and social enterprise (VCSE) sectors that support the HM Prison and Probation Service’ (HMPPS) priorities in reducing reoffending. The charity operates mainly within prisons across England and Wales, but is increasingly supporting the development of prison radio initiatives globally.
In the event of the company being wound up members are required to contribute an amount not exceeding £10.
The charity has received a core grant from HMPPS for a number of years in line with their financial year (April to March). This has recently been confirmed to 31[st] March 2022.
Recruitment and Appointment of Management Committee
The directors of the company are also charity trustees for the purposes of charity law and under the company’s Articles are known as the members of the Management Committee. Under the requirements of the Memorandum and Articles of Association the members of the Management Committee are elected to serve for a period of three years.
The Management Committee seeks to ensure that the needs of prisoners are appropriately reflected through the diversity of the trustee body. Regular reviews are undertaken to ensure that the required skills to support the charity are in place.
Trustee Induction and Training
Each trustee is provided with information regarding the role and responsibilities of a trustee, including information produced specifically for this purpose by specialist charity law firm, Bates Wells. Trustees are introduced to the work of the charity via visits to specific prison radio projects and an induction by the Chair and Chief Executive. An induction pack containing the Memorandum and Articles of Association, the charity’s business plan and budgets, together with other relevant information, including minutes of trustees’ meetings is provided.
In an effort to maintain the broad skill mix, a review is regularly undertaken to ensure that should a member resign, an appropriate replacement is found. All trustees are appraised by the Chair on an annual basis.
Organisational Structure
The Prison Radio Association has a Management Committee of eleven members who meet quarterly and are responsible for the strategic direction and policy of the charity. At present the Management Committee has members from a variety of professional backgrounds relevant to the work of the charity. Day-to-day administration is delegated to the Chief Executive who is responsible for ensuring that the charity delivers the services specified.
Remuneration policy for key management personnel
The pay of the CEO and all staff are reviewed annually and normally increased to reflect a cost of living adjustment which is set based on external benchmarks. The trustees also benchmark against pay levels in other charities and consider the performance of the charity when deciding on any increases above cost of living.
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PRISION RADIO ASSOCIATION BOARD OF TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2021
Risk Management
Health and Safety: the charity ensures that all staff members attend appropriate training courses, including security and key training in line with HM Prison and Probation Service (HMPPS) policy guidelines.
Appropriate insurance policies are in place including employers’ liability, public liability and professional and trustee indemnity. Due to the specialist nature of the charity’s activities the charity’s policies include an extension to cover libel and slander.
The trustees actively review, on a regular basis, the major risks the charity faces and where appropriate, systems and procedures have been established to manage these. The charity’s Risk Register is regularly reviewed by the Chief Executive and the Management Committee. The key risks facing the charity are:
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Lack of funding preventing the charity from fulfilling its commitments, with serious impact on the reputation and long-term viability of the charity
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Loss of ability to broadcast due to inadequate or unsuitable technology
At the time of writing this report we are facing unprecedented times, due to Covid-19. The trustees have reviewed the risks facing the charity in light of this and have concluded that the key risks remain the same. While there will be considerable uncertainty over income projections over the next year, the charity goes into the new financial year with reserves at the required level. The impact on income will be closely monitored and activity adjusted accordingly.
Related Parties
The charity works closely with its principal partner, HM Prison and Probation Service (HMPPS) to ensure its objectives are met.
The PRA also works with a plethora of other agencies, predominantly third sector, whose principal aims are to support HMPPS’ priorities in reducing reoffending.
Public benefit focus on ensuring that our activities achieve our charitable aims
The trustees review the aims, objectives and activities of the charity each year; evaluating impact and ensuring that activities remain focused on the charity’s stated purposes. The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.
Achievements and Performance in delivery of public benefit
The main area of charitable activity for the PRA is running National Prison Radio (NPR). The world’s first national radio station for prisoners, NPR supports prisoners through their sentences and aims to reduce reoffending. It also highlights the effects of crime and imprisonment on prisoners, families, victims and society as a whole. It provides vital information and support to help its audience members turn their backs on crime and rebuild their lives in preparation for release.
In addition to the above, the PRA provides support, guidance and expertise to existing prison radio projects and to those interested in setting up prison radio projects, both in the UK and around the world.
The PRA works in partnership with a range of statutory and voluntary bodies to create impactful programming for NPR. Programming signposts its audience to services supporting rehabilitation and resettlement. National Prison Radio takes the messages of partner organisations and literally amplifies them, providing prisoners with crucial information and driving up referral rates to essential services.
NPR broadcasts 24 hours a day, seven days a week, via an audio channel on in-cell television systems. As of March 2021, it can be received in 108 prisons across England and Wales, with a potential audience of more than 78,000 prisoners.
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PRISION RADIO ASSOCIATION BOARD OF TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2021
In the 12 months to 31st March 2021, a total of 206 partner organisations were featured on National Prison Radio (2020: 198).
National Prison Radio received 36,559 items of communication (letters and phone calls) from prisoners in 108 different prisons (up from 10,407 in 2020 and 7,786 in 2019). This substantial increase was due to the increased use of freephone lines during the Covid-19 pandemic.
In November 2020 the Prison Radio Association was named Production Company of the Year at the Audio Production Awards, coming top in the headline category against the very best audio production companies in the country. It also won Gold in the Grassroots Production category, marking our contribution to the development of new talent in the industry. The PRA’s Anthony Olanipekun won the New Voice Award, while Brenda Birungi was also nominated in the category, demonstrating the key role the charity plays as a pathway into the industry for people who otherwise may not gain recognition and representation. Hilary Ineomo-Marcus was Highly Commended in the hugely competitive Best Presenter (Speech) category, while Louisa Adams was nominated in the Best New Producer category.
Monitoring and Evaluation
Over a number of years, the Prison Radio Association has developed and refined a robust evaluation strategy. During this period research indicates that National Prison Radio consistently maintains a loyal listenership with a significant audience reach:
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78,180 potential National Prison Radio listeners in 108 prisons
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99% of prisoners know about National Prison Radio
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89% of prisoners listen to National Prison Radio
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66% of prisoners listen to National Prison Radio every day
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16.2 average weekly listening hours
In the last 12 months:
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36,559 communications were sent by prisoners to National Prison Radio from 108 different prisons in the UK.
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6,814 requests / messages of support were received from prisoners’ friends and loved ones.
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The PRA partnered with 206 different organisations.
National Prison Radio programmes have also been made available to prisoners in HMP Wayland and HMP Berwyn ‘on demand’ via the pilot HMPPS Digital Hub system. Prisoners in these two establishments have in-cell laptops which can be used to access a range of content and services.
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The total population across these two prisons is approximately 3,100.
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In the 12 months to 31 March 2021, there were a total of 225,689 plays of NPR content on the Digital Hub.
Listeners’ impressions of NPR (percentage of listeners who agree or strongly agree with the following statements):
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88%: Listening to NPR has made me more aware of the service available in prison’
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75%: ‘NPR provides information I can’t get elsewhere’
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80%: ‘I have heard something on NPR that has made me feel more positive about life’
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88%: ‘I trust the information I hear on NPR’
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69%: ‘I have taken action after hearing something on NPR’
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75%: ‘Listening to NPR has made me motivated to make positive changes’
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81%: ‘I would like to listen to NPR on the outside after release’
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59%: ‘I feel worried about how they can get relevant information after release’
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78%: ‘I would listen to podcasts made by NPR after I am released’
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82%: ‘Listening to NPR has made happy throughout my day’
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78%: ‘Listening to NPR makes me feel less alone’
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75%: ‘Listening to NPR makes me better understand the needs of other people’
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81%: ‘Listening to NPR has helped me cope during the coronavirus outbreak’
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44%: ‘NPR has helped me to learn new skills’
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45%: ‘NPR has provided me with information to find specialist support’
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PRISION RADIO ASSOCIATION BOARD OF TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2021
National Prison Radio’s programming encourages the prisoner audience to engage with the range of advice and support services and opportunities available to them. As part of its output National Prison Radio broadcasts a number of major Social Action Campaigns throughout the year.
National Prison Radio on-air campaign highlights in the year to 31st March 2021:
25 Days In April
A documentary series telling the story of the Strangeways riots in April 1990. On the thirtieth anniversary, the Prison Radio Association teamed up with the Centre for Crime and Justice Studies to look at the build-up, the disturbance itself and the aftermath. It was broadcast on National Prison Radio and also made available as a podcast.
Penguin Life Stories
A series of autobiographical audiobooks broadcast on National Prison Radio in partnership with Penguin to provide entertainment and inspiration during the incredibly difficult early months of the pandemic, when prisoners were locked up for 23 hours per day. Included books by the boxer Nicola Adams, footballer Peter Crouch and musician Wretch 32.
The Reader
In partnership with The Reader charity, a series of guided reading sessions in which the presenter led a discussion among people who have spent time in prison on a selection of texts. This partnership ran over two series, and was an example of National Prison Radio being used as an alternative means of delivery for charities who lost access to prisons during the pandemic.
The Other Tchaikovsky
A drama produced for BBC Radio 4 about the prison reformer Chris Tchaikovsky. It drew attention to the experiences of women in the criminal justice system. It was nominated for a BBC Audio Drama Award.
One Small Moment
Produced with the charity One Small Thing, a series of 2-minute guided micro-meditations which aimed to give people locked up for extended periods of time examples of meditative practice that you can do in your cell.
The Forensic Psychology Podcast
Produced with HMPPS Psychology Services, two podcast series aiming to tell the real stories of real forensic psychologists. The podcast illuminated a fascinating profession that is usually hidden behind prison walls, where listeners heard from professionals who work with some of the most dangerous people behind bars with the aim of addressing the behaviour that led them to prison in the first place.
Liberty Choir Radio
A series of programmes telling the story of popular music in six building blocks. Presenter Richie is serving the remainder of a life sentence in the community on licence, while is co-presenter is MJ, the founder of the Liberty Choir charity.
Books Unlocked
Continuing for its ninth year, National Prison Radio continued its hugely successful partnership with the National Literacy Trust and the Booker Prize Foundation to bring audiobooks into prison cells every night of the week.
Humane Justice
A podcast series telling stories of kindness and humanity behind bars in partnership with the charity Khulisa, as part of their contribution to the Monument Fellowship.
Financial Review
The charity’s principal funding sources in the period were HMPPS and charitable trusts and foundations and its principal expenditure was staff salaries. An increasingly important part of the PRA’s income comes from commercial commissions for clients across the public, private and VCSE sectors.
Total income for the year was £1,038,076 (2020: £830,152). This includes £300k in grant income from HMPPS for core costs. HMPPS have confirmed the award of another year of £300k funding from April 2021. Income from contracted activity, which includes PRA Productions, totalled £322k in the year (2020: £197k).
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PRISION RADIO ASSOCIATION BOARD OF TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2021
Total expenditure for the year was £900,027 (2020: £782,683), £729k of which was staff costs (2020: £576k).
The surplus for the period was £138,049 leading to funds carried forward of £726,877 of which £33,577 is restricted.
The PRA is grateful to a number of partners who provide pro-bono support in terms of premises, evaluation and legal advice.
Investment and Reserves Policy
The Management Committee has examined the charity’s requirements for reserves going forward in light of the main risks to the organisation and its three-year Business Plan, which was agreed at the beginning of 2018. A new threeyear plan has been implemented from the start of the 2021-2022 financial year.
It has established a policy whereby the charity should hold sufficient unrestricted funds (not committed or invested in tangible fixed assets) required for between six to twelve months of normal expenditure. While the charity is currently financially sound it relies heavily on government funding, however this is only a contribution to costs. The three-year agreement for funding came to an end in March 2021 and while it was very much hoped this would be renewed on the same basis, there has been a one-year extension for the year to 31[st] March 2022.
It was in the light of this and the uncertainty of securing fundraising over the coming year as the effects of Covid-19 are felt by funders, that the trustees agreed to increase the reserves requirements to six to twelve months (previously six to nine months). The Management Committee would like to ensure that they can cover the costs for any period which may occur where further funding needs to be secured. It has also considered the extent to which existing activities and expenditure could be curtailed, should such circumstances arise that necessitate this action.
The charity held £659k in free reserves as at 31st March 2021 which is in line with the level of required free reserves of between £480k and £965k.
Future Plans
The charity has just entered the first year of a three-year business plan (2021–2024). The main aims stated in this business plan are:
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To maximise the impact of National Prison Radio, in the light of lessons learned from Coronavirus National Prison Radio’s content has never been needed more than it is right now. We will return to our studios in Brixton and Styal prisons to pick up where we left in March 2020, but we will maintain some production outside prison to continue our support for former prisoners who show talent and dedication. We are opening a new production project in HMYOI Feltham, providing us with a permanent presence in the youth estate for the first time. It will also mark a return to the PRA’s roots, in what was the first prison in Europe to have its own radio station when it launched Radio Feltham in 1994. Radio Feltham was established by Mark Robinson and Roma Hooper, two founders of the Prison Radio Association.
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To develop production and presenting talent from within the criminal justice system Making radio in prison can be a life-changing experience, but we want to do far more to support talented people after they’re released from prison. The broadcasting industry is currently engaged in a concerted drive to make the workforce more representative of the wider population, and we have a strong reputation as a key ‘Grassroots’ producer. We won Gold at the ARIAS for Best Community Programming in 2020, and were crowned Best Grassroots Producers and Production Company of the Year at the 2020 Audio Production Awards. We will offer pathways from prison to professional studios through partnerships and individual professional development support.
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To grow our global impact through Prison Radio International Around the world there is a growing interest in developing prison radio projects. The PRA has been working with an increasing number of partners internationally for more than a decade. As the organisation that established the world’s first national prison radio station, the PRA is seen as an international leader in this field. Increasingly governments, NGOs and individuals in other countries are looking to the PRA for advice, support, collaboration and coordination. A PRA-led initiative, Prison Radio International, aims to drive the
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PRISION RADIO ASSOCIATION BOARD OF TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2021
growth of this global movement. It will support the creation of networks, share best practice, offer consultancy, and seek out new opportunities to persuade decision-makers of the benefits of prison radio. Prison Radio International will play a pivotal role in building the prison radio movement worldwide. It will aim to raise operational and production standards, in order to maximise the potential of prison radio to change lives everywhere.
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To develop the Prison Radio Podcast Network
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We currently focus most of our resources on supporting people while they’re in prison. We have done some work in recent years to build audiences outside prison, with some success. We will direct resources to encouraging people in prison, and those impacted by the wider criminal justice system, to develop the podcastlistening habit, and create content which specifically addresses the challenges of reintegrating to society after prison and living under the supervision of probation.
The Impact of Covid-19 on the PRA
The outbreak of Covid-19 led to severe restrictions being imposed on prison regimes from mid-March 2020. This effectively placed the vast majority of prisoners in isolation within prison cells, sometimes for 23 hours a day, and reportedly longer in some cases.
Daily activities such as education, training, work, religious services and other support interventions have been dramatically curtailed, leaving a population of prisoners across the country with very little to do other than sit in their prison cells.
During this period, National Prison Radio has been one of the only interventions that is available to prisoners, at scale, within their cells. This has therefore placed a significant responsibility on PRA staff team to modify and enhance the service it delivers through National Prison Radio.
In response to these challenges, the PRA has:
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Developed stronger links with the HMPPS communications team to ensure timely, accurate information is reaching NPR’s listeners.
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Broadcast weekly interviews with Phil Copple, the Director General for Prisons, throughout the pandemic. Phil answered listeners’ questions on the pandemic and its impact on prison regimes as part of a communications strategy which made full use of National Prison Radio’s ability to broadcast 24 hours a day into prison cells.
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Further interviews with senior leaders in the Ministry of Justice and the wider criminal justice sector including: Lord Chancellor and Secretary of State for Justice, Robert Buckland QC; Chief Executive of HMPPS, Jo Farrar;
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Chief Probation Officer, Sonia Flynn;
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HMPPS Deputy Director in charge of operational response to Covid-19, Ed Cornmell;
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Chief Executive of the Parole Board, Martin Jones;
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Prisons and Probation Ombudsman for England and Wales, Sue McAllister
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Interviews and information from NHS England around the virus and the vaccine, to support a strong uptake for the vaccination programme in prisons.
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Reached agreement with the BBC to broadcast their Coronavirus Newscast five days per week, giving our listeners the opportunity to keep in touch with the conversations happening on the outside. This is alongside our hourly news bulletins from IRN, and our own Prison News.
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Broadcast weekly faith content covering all the major faiths to fill the gap left by the cancellation of faith services in prisons. NPR Reflections includes a weekly 10am Sunday service, and Friday Prayers at 1:30pm for Muslim people in prison. To mark Ramadan, we are also broadcasting short Ramadan Reflections through the schedule where Muslim listeners describe what Ramadan means to them. In addition, we are offering weekly reflections from a Humanist perspective, in partnership with Humanists UK.
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PRISION RADIO ASSOCIATION BOARD OF TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2021
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Expanded our work with the National Literacy Trust. Not only are we continuing with Books Unlocked, our nightly book readings, with Normal People by Sally Rooney (recently released as a BBC television series), but we’ve also produced a series with the writer Robyn Travis, serialising his memoir Prisoner to the Streets as part of their New Chapters project.
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Doubled our weekly Family and Friends Request Show to four hours per week, allowing even more people on the outside to keep in touch with their loved ones, using the power of radio. Anyone can request a track for someone behind bars by visiting nationalprisonradio.com. You can listen back to this series there as well.
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Developed new partnerships with organisations including Penguin Random House, to broadcast autobiographies from inspirational figures from the fields of music, sport and entertainment who are close to the hearts of our listeners.
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Won Covid-19 response funding in partnership with multi award-winning production company, Folded Wing to bring new, specialist programming to NPR to be fronted by a former prisoner.
TRUSTEES’ RESPONSIBILITIES STATEMENT
The trustees are responsible for preparing the Board of Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgments and accounting estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, Companies Act 2006, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the governing document.
They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
So far as the trustees are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the charity’s auditors are unaware, and each trustee has taken steps that he or she ought to have taken as trustee in order to make himself or herself aware of any relevant audit information and to establish that the charity’s auditors are aware of that information.
AUDITORS
The auditors, Chater Allan LLP will be proposed for re-appointment at the forthcoming Board meeting.
This report, which has been prepared in accordance with the Statement of Recommended Practice – Accounting and Reporting by Charities and in accordance with the special provisions of Part 15 of the Companies Act 2006 applicable to small entities.
This report was approved by the Board of Trustees on and signed on their behalf by:
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PRISION RADIO ASSOCIATION BOARD OF TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2021
Roma Hooper Chair of Trustees
2[nd] July 2021
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INDEPENDENT AUDITORS REPORT TO THE MEMBERS AND BOARD OF TRUSTEES OF PRISON RADIO ASSOCIATION
Opinion
We have audited the financial statements of Prison Radio Association (the charitable company) for the year ended 31 March 2021 which comprise Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows 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, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
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.
- 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 Auditor’s 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.
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 Prison Radio Association'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 trustees' annual report , other than the financial statements and our auditor’s report 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 there is a material misstatement in the financial statements or a material misstatement of the other information. 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.
Opinion on other matter 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 Trustees’ report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Trustees’ report has been prepared in accordance with applicable legal requirements.
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INDEPENDENT AUDITORS REPORT TO THE MEMBERS AND BOARD OF TRUSTEES OF PRISON RADIO ASSOCIATION
Matters on which we are to required to report by exception
In the light of our knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
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adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
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the company financial statements are not in agreement with the accounting records and returns; or
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certain disclosures of directors' remuneration specified by law are not made; or
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we have not received all the information and explanation we require for our audit; or
• the trustees were not entitled to prepare the financial statements in accordance with the small companies' regime and take advantage of the small companies' exemptions in preparing the Trustees' report and from the requirement to prepare a Strategic Report.
Responsibilities of trustees
As explained more fully in the trustees’ responsibilities statement, the trustees (who are also the directors of the charitable company for the purpose 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.
Auditor’s 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 an auditor’s report 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 identified areas of laws and regulations that could reasonably be expected to have material effect on the annual financial statements from our general commercial and company specific experience, through discussion with the Trustees (as required by auditing standards), and from inspection of the Charity's regulatory correspondence, and we discussed with the Trustees the policies and procedures regarding compliance with laws and regulations. We communicated identified laws and regulations throughout our team and remained alert to any indication to non-compliance throughout the audit; the audit team are deemed both competent and capable of identifying non-compliance with rules and regulations.
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INDEPENDENT AUDITORS REPORT TO THE MEMBERS AND BOARD OF TRUSTEES OF PRISON RADIO ASSOCIATION
The potential effect of these laws and regulations on the annual financial statements varies considerably. Firstly, the company is subject to laws and regulations that directly affect the annual financial statements including financial reporting legislation and taxation legislation, and we assessed the extent of compliance with these laws and regulations as part of our procedures on the related annual account items. Secondly, the company is subject to other laws and regulations where the consequences of non-compliance could have a material effect on the amounts or disclosures in the financial statements, for instance non-compliance with industry regulations. We assessed the risk of fraud in the financial statements through discussion with management and from our experience of the company. We communicated identified fraud risk areas throughout our team and remained alert to any indication of fraud throughout the audit. In particular, we assessed the potential impact of the global pandemic known as Covid-19 on the risk of fraud. We did not identify any instances of fraud during the course of our audit.
Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the Trustees and inspection of regulatory and legal correspondence, if any. Through these procedures, we did not become aware of any actual or suspected non-compliance with laws and regulations. Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. We are not responsible for preventing noncompliance and cannot be expected to detect non-compliance with all laws and regulations.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: https://www.frc.org.uk/Auditorsresponsibilities. This description forms part of our auditor’s report.
Use of 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 auditor’s 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's members as a body, for our audit work, for this report, or for the opinions we have formed.
Stuart Graham Berriman (Senior Statutory Auditor)� For and on behalf of Chater Allan LLP Chartered Accountants & Registered Auditors Beech House, 4A Newmarket Road Cambridge, CB5 8DT
Date: 23rd July 2021
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PRISON RADIO ASSOCIATION STATEMENT OF FINANCIAL ACTIVITIES AND INCOME AND EXPENDITURE FOR THE YEAR ENDED 31 MARCH 2021
| Note INCOME 2 Donations Income from charitable activities Investment Income Total Income 2 EXPENDITURE Costs of raising funds 3 Expenditure on charitable activities Total Expenditure 3 Net income/(expenditure) Transfers between funds 9 Net movement in funds Reconciliation of funds Total funds at 1 April 2020 Total funds at 31 March 2021 11 |
Unrestricted Funds Designated Funds Restricted Funds Total Funds Total Funds 2021 2021 2021 2021 2020 £ £ £ £ £ 258,932 - - 258,932 87,001 367,252 - 410,165 777,417 741,268 1,727 - - 1,727 1,883 |
|---|---|
| 627,911 - 410,165 1,038,076 830,152 |
|
| 110,364 - - 110,364 108,383 302,333 - 487,330 789,663 674,300 |
|
| 412,697 - 487,330 900,027 782,683 |
|
| 215,214 - (77,165) 138,049 47,469 2,493 - (2,493) - - |
|
| 217,707 - (79,658) 138,049 47,469 475,593 - 113,235 588,828 541,359 |
|
| 693,300 - 33,577 726,877 588,828 |
The attached notes form part of these accounts
The statement of financial activities includes all gains and losses recognised in the year.
Continuing Operations
None of the company's activities were acquired or discontinued during the current or previous year
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PRISON RADIO ASSOCIATION BALANCE SHEET AS AT 31 MARCH 2021
| Note | 2021 | 2020 | |||
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| Fixed assets | |||||
| Tangible fixed assets | 6 | 34,691 | 35,883 | ||
| Current assets: | |||||
| Debtors | 7 | 249,887 | 200,975 | ||
| Cash at bank | 655,968 | 448,068 | |||
| 905,855 | 649,043 | ||||
| Current liabilities: | |||||
| Creditors: amounts falling due within one year | 8 | 213,669 | 96,098 | ||
| Net current assets | 692,186 | 552,945 | |||
| Net assets | 726,877 | 588,828 | |||
| Funds | |||||
| Restricted funds: | 9 | 33,577 | 113,235 | ||
| Unrestricted funds: | 11 | ||||
| General funds | 693,300 | 475,593 | |||
| Total funds | 11 | 726,877 | 588,828 |
The financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
The financial statements were approved on 23rd June 2021 and signed by
Roma Hooper Chair of Trustees
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PRISON RADIO ASSOCIATION STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2021
| Note Cash flows from operating activities: Net cash provided by/(used in) operating activities a Cash flows from investing activities: Interest from investments 2 Purchase of property, plant and equipment 6 Net cash provided by/(used in) investing activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period Cash and cash equivalents at the end of the reporting period Summary of the cash and cash equivalents at the end of the reporting period Cash at bank and in hand a. Reconciliation of net income/(expenditure) to net cash flow from operating activities Net income/(expenditure) for the year Depreciation charges Disposal of fixed assets Interest from investments (Increase)/decrease in debtors Increase/(decrease) in creditors Net cash provided by (used in) operating activities |
2021 £ 214,836 1,727 (8,663) (6,936) 207,900 448,068 655,968 655,968 2021 £ 138,049 9,855 - (1,727) (48,912) 117,571 214,836 |
2020 £ 34,500 |
|---|---|---|
| 1,883 (11,476) |
||
| (9,593) | ||
| 24,907 423,161 |
||
| 448,068 | ||
| 448,068 | ||
| 2020 £ 47,469 7,167 - (1,883) (25,375) 7,122 |
||
| 34,500 |
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PRISON RADIO ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
1. Accounting Policies
(a) Basis of preparation
The financial statements have been prepared in accordance with 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) issued in October 2019, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006, and UK Generally Accepted Accounting Practice.
Prison Radio Association meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
The financial statements are presented in sterling £.
(b) Funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Restricted funds are subject to restrictions on their expenditure imposed by the donor and are to be solely used for particular areas of the charity's work. Designated funds are unrestricted funds of the charity which the trustees have earmarked for a particular use in the future.
(c) Income
All income is included in the statement of financial activities on an accruals basis when the charity is entitled to the income. Grant income provides funding to support charity activities and is recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability. Investment income is included when receivable.
(d) Expenditure
Expenditure is recognised on an accrual basis as a liability is incurred. It includes any VAT, which cannot be fully recovered and is reported as part of the expenditure to which it relates. Costs of generating funds comprises the costs associated with attracting voluntary income. Charitable expenditure comprises the costs incurred by the charity in the delivery of its objectives. Governance costs comprise expenditure incurred in running the charitable company. Any apportionment between costs is done on a time basis.
(e) Fixed assets and capital expenditure
These are initially recorded at cost. Depreciation is calculated so as to write off the cost of an asset as follows.
Computer and Radio Equipment - 33% on straight line Furniture and Fixtures - 10% on straight line
(f) Taxation
The company is a registered charity and is exempt from taxation on its charitable income.
(g) Going concern
The financial statements have been prepared on the going concern basis. The directors are satisfied that available sources of finance and future funding income are sufficient to enable the company to continue to meet its liabilities as they fall due. In particular the directors have considered the impact of COVID-19; though there are inevitable uncertainties they believe there will be no material adverse impact on the charity's ability to continue as a going concern.
(h) Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
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PRISON RADIO ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
1. Accounting Policies (Continued)
(i) Creditors
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably 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 and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
2. Income
| Income from charitable activities to reduce re-offending: Donations Grants Other income Investment Income Bank interest received Charitable Activities Prison Radio Services Reimbursed Licence fees Commissioned Productions Total |
Unrestricted Funds 2021 £ 257,048 1,884 258,932 1,727 30,150 44,854 292,248 367,252 627,911 |
Restricted Funds 2021 £ - - - - 410,165 - - 410,165 410,165 |
Total 2021 £ 257,048 1,884 |
Total 2020 £ 83,333 3,668 |
|---|---|---|---|---|
| 258,932 | 87,001 | |||
| 1,727 440,315 44,854 292,248 |
1,883 532,059 41,747 167,462 |
|||
| 777,417 | 741,268 | |||
| 1,038,076 | 830,152 |
3. Expenditure on charitable activities
| Salaries, social security and pension Other staff costs Accountancy and book-keeping Cost of commissioned projects Website and IT costs Office costs Radio costs Straightline costs Audit fees Support costs Governance costs Total Expenditure |
Raising Funds 2021 £ 96,725 - - - - 686 - - - 97,411 10,154 2,799 110,364 |
Charitable Activities 2021 £ 563,547 - - 15,095 14,837 - 79,607 - - 673,086 91,383 25,194 789,663 |
Governance Costs 2021 £ 22,547 - - - - 446 - - 5,000 27,993 - (27,993) - |
Support Costs 2021 £ 45,976 10,846 6,625 - 14,837 23,253 - - - 101,537 (101,537) - - |
Total 2021 £ 728,795 10,846 6,625 15,095 29,674 24,385 79,607 - 5,000 |
Total 2020 £ 583,674 31,742 7,565 24,893 10,954 20,320 87,405 11,130 5,000 |
|---|---|---|---|---|---|---|
| 900,027 - - |
782,683 - - |
|||||
| 900,027 | 782,683 |
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PRISON RADIO ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
4. Net Income/(Expenditure)
| Net income/(expenditure) is stated after charging: | 2021 | 2020 |
|---|---|---|
| £ | £ | |
| Depreciation - owned assets | 9,854 | 7,167 |
| Auditors' remuneration | 5,000 | 5,000 |
5. Staff Costs and Numbers
The charity employed an average of 18 members of staff during the accounting period (2020:17). The costs were:
| Salaries Social security costs Pension costs |
2021 2021 £ £ 637,808 503,966 59,114 46,766 31,874 24,962 728,796 575,694 |
|---|---|
One employee earned between £80,000-£90,000 and one between £70,000-£80,000 during the year (2020: one between £70,000-£80,000, one between £60,000-£70,000).
One trustee received £600 in expense payments during the year (2020: £488). No remuneration was paid to any trustees in the year (2020: £nil). The PRA incurred Trustees' Indemnity Insurance expenditure of £446 (2020: £446).
Key Management Personnel
The total employment benefits of key management personnel were £186,364 (2020: £167,060).
6. Tangible Fixed Assets
| Cost at 1 April 2020 Additions Disposals Cost at 31 March 2021 Depreciation at 1 April 2020 Charge for the year Eliminated on disposal Depreciation at 31 March 2021 Net Book Value at 31 March 2021 Net Book Value at 31 March 2020 |
Computer £ 40,705 8,663 - 49,368 29,690 5,857 - 35,547 13,821 11,015 |
Furniture Total £ £ 42,880 83,585 - 8,663 - - 42,880 92,248 18,012 47,702 3,998 9,855 - - 22,010 57,557 20,870 34,691 24,868 35,883 |
|---|---|---|
Fixed assets are all used for charitable purposes.
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PRISON RADIO ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
| **7. ** | Debtors | ||
|---|---|---|---|
| 2021 | 2020 | ||
| Trade debtors | 224,610 | 132,376 | |
| Prepayments and accrued income | 25,277 | 68,599 | |
| 249,887 | 200,975 | ||
| **8. ** | Creditors: amounts falling due within one year | ||
| 2021 | 2020 | ||
| £ | £ | ||
| Trade creditors | 14,694 | 11,724 | |
| Taxation and social security | 48,050 | 21,781 | |
| Accruals and deferred income | 139,878 | 54,800 | |
| Other creditors | 11,047 | 7,793 | |
| 213,669 | 96,098 | ||
| Deferred income comprises income received in the year that is attribuatable to the following year in which | |||
| the expenditure will be incurred. | |||
| 2021 | 2020 | ||
| £ | £ | ||
| Balance of deferred income as at 1 April 2020 | 46,149 | 37,882 | |
| Amount released to income earned from charitable activities | (40,555) | (37,882) | |
| Amount deferred in year | 124,750 | 46,149 | |
| Balance of deferred income at 31 March 2021 | 130,344 | 46,149 |
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PRISON RADIO ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
9. Restricted Funds
| Ministry of Justice Core Grant Straightline Future Prison Podcast Employment and Training NPR Programming HMP Styal Evaluation Innovative Solutions IT Capital Costs |
As at 31/03/2020 - 48,333 16,437 32,465 16,000 - - - - 113,235 |
Income 300,000 - 5,000 2,000 39,832 23,000 14,205 21,208 4,920 410,165 |
Expenditure (300,000) (48,333) (21,437) (32,465) (26,000) (23,000) (12,460) (21,208) (2,427) (487,330) |
Transfers - - - - - - - - (2,493) |
As at 31/03/2021 - - - 2,000 29,832 - 1,745 - - |
|---|---|---|---|---|---|
| (2,493) | 33,577 |
Ministry of Justice: The continuation of providing a national prison radio service.
Straightline: Support for the development of the Straightline initiative which will provide support for prisoners on release and contribute to a reduction in their reoffending. The transfer in the year relates to capital expenditure incurred by the General Fund.
Future Prison Podcast: A grant from Barrow Cadbury to produce six podcasts facilitating a dialogue between BAME people, women and young adults with lived experience and policy leads in the Ministry of Justice.
Employment and Training: Grants providing salary and support costs for a position to aid employment, education or training progression routes for pre-release/released prisoners engaged in radio production activities.
NPR Programming: Grants from a variety of funders towards specific programming themes supporting prisoners through their sentence and providing information to aid them on release.
HMP Styal: To support the costs of National Prison Radio at HMP Styal.
Evaluation: A grant to increase organisational resilience through developing an evaluation approach for new and existing services, enabling better communication of impact and increased income generation.
Innovative Solutions: A grant to help reduce the negative impact of Covid-19 and the widening of inequalities in sport and physical activity by the delivery of a series of health and activity programmes.
IT Capital Costs: A grant for the purchase of equipment to enable home working as a result of the covid pandemic. The transfer in the year relates to capital expenditure incurred by the General Fund.
10. Funding Providers
The Prison Radio Association is grateful for the support given by funders during 2020-2021. These included:-
HMPPS Swire Charitable Trust The Triangle Trust Barrow Cadbury The Goldsmiths’ Company Charity The Big Lottery Fund
Clothworkers The Balcombe Trust Mary Kinross Charitable Trust Sport England Drapers Charitable Trust 29th May Charitable Trust
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PRISON RADIO ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
| 11. Analysis of Net Assets Between Funds Fund balances as at 31 March 2021 are represented by: Tangible fixed assets Net current assets |
Unrestricted Funds £ 34,691 658,609 693,300 |
Designated Funds £ - - - |
Restricted Total Funds 2021 £ £ - 34,691 33,577 692,186 33,577 726,877 |
|---|---|---|---|
12. Related Party Transactions
The Prison Radio Association is controlled jointly by the Board of Trustees.
During the year there were no related party transactions.
There were no outstanding balances at the year end.
13. Statement of Financial Activities Detail for 2020
| INCOME Donations and legacies Income from charitable activities Investment Income Total Income EXPENDITURE Costs of raising funds Expenditure on charitable activities Total Expenditure Net income/(expenditure) Transfers between funds Net movement in funds Reconciliation of funds Total funds at 1 January 2019 Total funds at 31 March 2020 |
Unrestricted Funds 2020 £ 38,668 239,686 1,883 280,237 108,383 151,184 259,567 20,670 11,477 32,147 443,446 475,593 |
Designated Funds 2020 £ - - - - - - - - - - - - |
Restricted Funds Total Funds 2020 2020 £ £ 48,333 87,001 501,582 741,268 - 1,883 549,915 830,152 - 108,383 523,116 674,300 523,116 782,683 26,799 47,469 (11,477) - 15,322 47,469 97,913 541,359 113,235 588,828 |
|---|---|---|---|
22