2021-03-31-accounts

Company Number 05581944 Charity Number 1118727

Report of the Trustees

and

Financial Statements

for the year ended 31 March 2021

for

Women in Prison Ltd

(a company limited by guarantee)

Women in Prison Ltd

Trustees’ Report and Financial Statements for the year ended 31 March 2021

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CONTENTS

	Page
General Information	1
Report of the Trustees	2
Report of the Auditors	18
Statement of Financial Activities	21
Balance Sheet	22
Cash Flow Statement	23
Notes to the Financial Statements	24

Women in Prison Ltd (a company limited by guarantee)

General Information for the year ended 31 March 2021

Registered Charity	1118727
Number:
Registered Company	05581944
Number:
Country of	England and Wales
Incorporation:
Trustees/
Directors	Joanne Ryan (Chair)
	Lynne Laidlaw (Vice Chair, retired July 2020)
	Naima Sakande (Vice Chair from August 2020, retired May 2021)
	Azrini Wahidin (Vice Chair, appointed July 2021)
	Grace Stevens (Treasurer)
	Paramjit Ahluwalia (retired December 2020)
	Juli Browne (appointed July 2021)
	Minda Burgos-Lukes
	Raushia Coles (appointed July 2021)
	Jessica Donnellan (appointed September 2021)
	Harriet Johnson
	Martine Lignon
	Fiona Marsh (appointed July 2021)
	Vicky Pryce
Key Management	Kate Paradine (Chief Executive)
Personnel:	Sue Wilson (Head of Finance and Governance)
	Elisha Augustin (Head of National Service Delivery
	until August 2020)
	Sarah Totterdell (Deputy CEO from June 2021)
Principal Office	2ndFloor, Elmfield House
and Registered	5 Stockwell Mews
Address:	London SW9 9GX
Website:	www.womeninprison.org.uk
Bankers:	Co-operative Bank Plc
	CAF Bank
Auditors:	Haysmacintyre LLP
	10 Queen Street Place
	London EC4R 1AG

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Women in Prison Ltd

Report of the Trustees for the year ended 31 March 2021

WOMEN IN PRISON: CREATING CHANGE

Report on the activities of Women in Prison Ltd – the charity supporting and campaigning for women affected by the criminal justice system.

Our founders

“Taking the most hurt people out of society and punishing them in order to teach them how to live within society is, at best, futile. Whatever else a prisoner knows, she knows everything there is to know about punishment because that is exactly what she has grown up with. Whether it is childhood sexual abuse, indifference, neglect; punishment is most familiar to her.”

Chris Tchaikovsky

Women in Prison (WIP) was established in 1983 by Chris Tchaikovsky and renowned criminologist Pat Carlen. WIP was born out of Professor Carlen’s academic research on the circumstances leading to imprisonment, its impact on women and the anger that Chris experienced witnessing conditions for women in HMP Holloway when she was imprisoned. Women in Prison was founded on the belief that, whilst the prison and criminal justice system harms women and families, it also harms men, victims and communities. Today we continue to campaign to end the harm of prison and demonstrate there is another way, by modelling our services on a system that works.

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Women in Prison Ltd

Report of the Trustees for the year ended 31 March 2021

Section 1: Creating Real Change: Chair of Trustees and Chief Executive Section 2: Our Key Achievements Section 3: The Difference We Are Making Section 4: Our Future Plans Section 5: Finance and Governance

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Women in Prison Ltd

Report of the Trustees for the year ended 31 March 2021

CREATING REAL CHANGE: Overview by Chief Executive and Chair of Trustees

The past year for Women in Prison (WIP) has been one of unrelenting and momentous change, both internally and externally. We are so proud of how women we work with, our staff team and volunteers have risen to the challenges of Covid-19, providing services throughout and leading campaigns for people most adversely affected by the pandemic, in prisons and communities.

For women, the harm of imprisonment and problems like mental ill health and domestic abuse have worsened significantly and, sadly, our team has been affected by the tragic deaths of women we have been working with. For us as an all-women staff team, the pandemic has had a particularly profound impact, including on our ability to retain and recruit staff.

Against the backdrop of Black Lives Matter and the long overdue public focus on structural racism, we have continued to address all forms of structural racism and discrimination, in the culture, policies and practices of our own organisation and in the criminal justice system. We have been making progress on a detailed Equality, Diversity and Inclusion Plan, which we are refreshing for the year ahead, including a programme of listening work with staff and women using our services.

An extensive trustee recruitment and induction process resulted in five new trustees joining our Board in July and September 2021. We have also worked with the Beyond Suffrage Programme and the social enterprise Social Practice ENT to develop a trustee training programme for women with lived experience of prison. This has included training for WIP’s trustees to ensure the Board offers a welcoming, open environment built on anti-racist and anti-oppressive practices. Women trained on Beyond Suffrage will join WIP’s or our partners’ trustee Boards later in 2021. We are also sharing learning, so that other charities in the criminal justice sector can benefit.

We have continued working towards our vision to end the harm of prison, by working with other women’s centres to create a new trauma-responsive system of social justice that addresses the root causes of involvement in offending. This has included a lead role in promoting the women’s centre model and forming a National Women’s Justice Coalition to strengthen the collective voice of women’s specialist charities, alongside leading the #Stopthe500 campaign against the Government’s new plan to build 500 new women’s prison places.

Our achievements would be impossible without the drive, determination and passion of our staff, trustees, volunteers and the women we work with. We have really appreciated the openness and contributions of our staff team (especially women with direct experience of racism, other forms of discrimination, and direct involvement in the criminal justice system) in working towards ensuring that we are a trauma-responsive, anti-oppressive and anti-racist organisation in all elements of our work. The generosity of our funders and supporters has often extended beyond financial contributions, showing deep faith in our mission.

As we refresh our strategy for 2022-2025, we are determined that our vision, and the voices of women affected by the criminal justice system, are at the heart of plans to #BuildBackBetter, radically reducing the prison population whilst investing in women’s centres and community solutions. Only this will create a social justice system that restores relationships, responds to root causes of offending (including trauma) and strengthens communities.

Jo Ryan (Chair of Trustees) Kate Paradine (Chief Executive)

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Women in Prison Ltd

Report of the Trustees for the year ended 31 March 2021

OUR KEY ACHIEVEMENTS

1) We are strengthening the skills, experience and diversity of our Board of Trustees through a national recruitment campaign and a partnership with the Beyond Suffrage Programme and with other women’s charities (Clean Break, Working Chance and Hibiscus), to develop specific training in order to recruit as trustees women with lived experience of prison and the criminal justice system.

2) We continued to deliver trauma-responsive support and advocacy to 1766 women throughout the pandemic, including in prisons, community and ‘through the gate’ programmes. We supported women to deal with a range of issues including health, housing, domestic abuse, substance use, sexual violence, parenting, education and employment.

Over 2,600 wellbeing packs were delivered to women in nine women’s prisons (in partnership with the charity One Small Thing and women’s centres across the country) and to hundreds of women in the community. We also developed our services providing intensive support for women facing multiple disadvantages by launching the pan-London Bluebird service, supported by funding from the City Bridge Trust, the NHS and the National Probation Service.

Some women’s reflections on our services during the pandemic …

“I’ve had amazing support from [Women in Prison] through a dark time in my life. I don’t know where I would be now without the help you have given me. Thank you.”

“I’ve been on numerous Zoom calls with the staff and other users of the service. Many self-care bundles have been delivered to my house. And I’ve spoken to staff numerous times. I’ve felt very well supported and connected. It’s been a life line during these times.”

“Any barriers that I have had, my Probation Officer and Women in Prison have helped me to overcome them. They have supported me through everything, even down to just figuring out getting buses. They have been amazing and have helped me through it all.”

“[My Women in Prison Advocate] was my only strength in prison.”

“WIP have been my superheroes if it was not for them I may not be here now.”

3) We launched a report on sustainable funding for women’s centres in October 2020 with the Women’s Budget Group and four women’s centres, making the case for a new funding model and including the cost-benefit case for our services. One result of our campaigning and lobbying for sustainable funding for women’s services, and specifically for co-commissioning and core funding, was the June 2020 announcement of a £2.5m fund for women’s centres and similar services which enabled ‘core’ rather than project funding.

4) We have spoken out for - and defended the rights and welfare of - women and others in prison, as one of the leading charities to advocate for early release from the beginning of the pandemic and for the vaccination of people in prison, including by a letter to the Prime Minister, coordinated with INQUEST and signed by over 300 organisations and individuals.

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Women in Prison Ltd

Report of the Trustees for the year ended 31 March 2021

5) We have been at the forefront of advocating for women’s holistic advocacy services to have a central role in the delivery arrangements for the new, renationalised, Probation Service . Our leadership had a key role in ensuring that new delivery arrangements, from June 2021, included co-commissioning of women’s services in London and Manchester. The outcomes of the national procurement competition resulted in provision from women’s specialists across the country, including WIP providing services in Surrey in partnership with the Women’s Support Centre (now run by Woking Borough Council).

From a partner agency: “One client told me that the [Women in Prison Advocate]was the best worker she has ever had; that she supports her as she ‘gets her’ and is able calm her down where others cannot because she ‘doesn’t put up with my sh*t’. This woman stressed, I know she’s not my friend, as she is always very professional, but I trust her.”

6) We made a major stride forward in implementing our #OPENUP Women’s Futures Manifesto when we secured two years of Tampon Tax Funding for a new national project ‘Creating Community Connections’ to establish a network of ten women’s centre and prison link workers in nine women’s prisons, along with our partners, Anawim, Nelson Trust, Together Women and Brighton Women’s Centre.

7) We have strengthened our public affairs work , building relationships with the 2019 intake of new MPs and the Shadow Frontbench, through meetings and Parliamentary briefings on coronavirus in prisons, the Budget and the Police, Crime, Sentencing and Courts Bill, securing over 32 Parliamentary Questions and doubling the mentions of women’s centres across speeches and debates on the previous year.

We have played a leading role as member of the Ministerial Advisory Board on Female Offending, including in challenging the Government’s plan to build 500 new women’s prison places. As part of our campaign to #StopThe500 prison places, we embedded a new e-campaigning platform on our website to mobilise the public in taking action, which increased our supporter mailing list by 158% and our social media following by an average 40% across channels . We’ve also increased our media coverage, which included BBC News, The Telegraph, Times Radio, BBC Woman’s Hour, The Independent, The Mirror, I News, The Guardian, The Daily Mail and The Observer.

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Women in Prison Ltd

Report of the Trustees for the year ended 31 March 2021

8) During the pandemic, we published two editions of the Women in Prison magazine including writing and art works by women affected by the criminal justice system, distributing enough magazines for each woman in prison to receive a copy of the latest edition. This included entries to the Woking Borough Council ‘New Beginnings’ Art awards, open to all women in Surrey prisons and in the Surrey community. One of the entries to the awards – ‘Japanese Cherry Blossom’ by Ann - featured on the front cover of one of the editions of the magazine.

9) WIP’s women’s centres in Manchester (WomenMATTA) and South London (Beth Centre and the South London hubs) are flourishing, finding innovative ways to meet the needs of the women we support, including during the pandemic.

Through the South London Alliance that we lead with Lambeth Council and in partnership with Pecan, Housing for Women, Clean Break, Working Chance and Hibiscus, in addition to the Beth Centre in Lambeth, we oversee successful women’s support hubs in five London Boroughs - Southwark, Sutton, Croydon, Wandsworth and Lewisham (extending to Bromley and Merton in the coming year).

In March 2021, after being run and developed by Women in Prison for 12 years, the Surrey Women’s Support Centre (WSC) moved to in-house management by Woking Borough Council as part of a longer term plan for sustainable funding, thus implementing our vision for women in every local authority area to have access to a sustainably funded women’s centre. WIP will be working in partnership with the WSC to ensure women have access to the support they need in the new probation delivery model.

10) With our partners we are building the women’s centres movement with funding from Comic Relief ‘Power Up’, Lloyds Bank Foundation and others, based on a strong alliance of women’s centres at its heart – many of whom have been meeting weekly throughout the pandemic. We are now forming a National Women’s Justice Coalition and developing our map of women’s centres.

“I wanted to say thank you for our face- to-face chat, some of the things we spoke about have really helped me have a different more positive perspective on my situation. And the book of me and colouring bits plus the wellbeing pack is a real treat and made me really smile. I'm so grateful for all the help you are giving me. I feel like this is a real opportunity to try and get on my feet and move my life forward in a more meaningful way. It is so nice to feel like a valued person and not a judged and written off one. So please feel good about the difference you and your support is making in my life. I imagine you are making a big difference in other women's lives too. Thank you ” 7

Women in Prison Ltd

Report of the Trustees for the year ended 31 March 2021

3. THE DIFFERENCE WE ARE MAKING

We are so proud of how quickly our team and the women we work with adapted to a virtual model of service delivery. We offered video calling, more intensive phone-based advocacy and advice and individual tailored support to meet emergency needs during lockdown, such as food parcels and medication. We have developed online workshops and group work and women have responded really positively to this change, with an opportunity for some to have more regular engagement due to lockdown and not having to travel. Women have really appreciated receiving ‘Wellbeing Packs’ through the post and in prison with advice, craft materials and various information to keep them connected to our women’s centres services.

“I don’t go to drink any more. I’ve kept the things that you send in your little magazine in a box and look at them and play with them instead. They’re magical.”

We have made the best of the A snapshot of support needs for women we worked with this situation as a team and have year: come to appreciate even more the vital face-to-face and 82% - have mental health problems or concerns community elements of our 68% - are experiencing or have previously experienced support services, particularly in domestic abuse women's centres and one-to43% - are not in education or employment one support in prison. 42% - are in debt 39% - have children who were not currently in their care Despite assurances by the 38% - have problematic substance use Government, women have 27% - are not in suitable accommodation continued to be released from 25% - have disclosed self-harm prison homeless, which has 7% - have current or previous involvement in presented our staff with prostitution complex challenges. Women we work with have been

particularly hard hit by the impact of lockdown measures including increased rates of domestic abuse and a serious impact on mental health.

We have continued to provide small grants funded by the Aldo Trust for women in need who have at least one year of their sentence left to serve. Thanks to the generosity of one supporter (the former governor of a women’s prison), we have been able to support women in the community who have emergency needs on leaving prison, including for essentials like clothing, food and phone credit. The latter has been especially important during the Coronavirus lockdown by ensuring women have access to mobile phones to stay in touch with support workers.

Our support has enabled women to address issues relating to trauma, including domestic and sexual abuse, harmful substance use, mental health, housing, parenting, education, employment, poverty and debt – empowering them to drive change in their own lives, for themselves and their families.

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Women in Prison Ltd

Report of the Trustees for the year ended 31 March 2021

We know that the impact of our campaigns makes a real difference to the women we work with feeling seen and heard. This has never been more important than during the pandemic when we had a key role in highlighting the plight of people in prison and their families.

Throughout the year, the use of the Justice Star monitoring tool has been extended across WIP as a means of measuring impact, outcomes and ‘distance travelled’. The Justice Star is divided into the ten outcome areas: Accommodation; Living skills & Self-care; Mental health & Well-being; Friends & Community; Relationships & Family; Parenting & Caring; Drugs & Alcohol; Positive use of time; Managing strong feelings; A crime-free life.

Supported by their key worker, women agree where they see themselves on a scale of 1-10 for each outcome area .The exercise is repeated every three months in order to measure progress. The scales of the Justice Star are:

1-2: Stuck, 3-4: Accepting help, 5-6: Motivated and taking responsibility, 7-8: Learning what works 9-10: Self-reliance

The table below shows the average levels of ‘Justice Star’ improvements across WIP services, as reported by our clients.

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Women in Prison Ltd

Report of the Trustees for the year ended 31 March 2021

“I just wanted to say thank you – I have learnt so much from seeing you and my life is so different now. I have been working in a full-time job since January which I never thought I’d be able to do and I just got my keys to my first ever flat. You taught me so much in my short time seeing you and I’m really grateful for it. I don’t resort to anger and violence anymore. Don’t get

me wrong I’m still learning about myself, but I have been in a healthy relationship for over a year now and I don’t think I would’ve got this far if it wasn’t for your help and the confidence in myself you gave me, so I just wanted to say thank you.

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Women in Prison Ltd

Report of the Trustees for the year ended 31 March 2021

OUR FUTURE PLANS

We are determined to make our achievements and experiences of the pandemic serve as a foundation for transforming our own organisation and the system in which we operate. We are going into this financial year in a stronger financial position than for many years. This is the result of our funders’ continued support and our management of resources that kept to the commitment to strengthen our reserves position, ensure cost recovery and diversify funding streams as far as possible.

We have updated our interim strategy for this year in preparation for a new, three-year strategy beginning in 2022. This will be directed by an expanded Board of Trustees (that has gained newly recruited members, partly thanks to our partnership with the Beyond Suffrage programme) and under the leadership of two Co-Chairs of Trustees when our current Chair steps down later in 2021.

We have strengthened our staff team leadership by appointing a Head of Campaigns and Public Affairs, a Head of Women’s Centres and Safeguarding and a new Deputy CEO (who started in June 2021). The development of our management and staff team will continue in the year ahead, to include a refreshed induction and an updated training and development programme, following our autumn 2021 staff culture survey.

We are now mid-way through an action plan to address Equality, Diversity and Inclusion in all elements of our work and to build a culture of welcome, anti-oppression, anti-racism and traumaresponsiveness which shares power across our staff team and with women with lived experience of prison and the criminal justice system. We have learned how long real change takes and how important it is that we follow our values, including learning from failure and using such learning as an opportunity to renew our efforts and begin again. This plan and our dedication to long-term culture change are at the heart of our strategy planning.

Central to our future will be building on the partnerships we have so successfully strengthened during lockdown, particularly with partners in the specialist women's sector. We believe that our ability to 'speak truth to power' about issues affecting some of the most marginalised and silenced people in our communities, whilst providing frontline specialist support in prisons and communities, will be more important than ever before.

We expect the numbers of women needing support and the complexity of the needs and disadvantages they face to increase significantly in the wake of Covid-19. We are already seeing evidence of this in our services and those of our partners providing women’s centres and other specialist support. We know that, to meet the challenges this brings, our strategy has to strengthen the way that our services and campaigns build on each other in order to ensure that the five key values of trauma-responsive practice are central to everything we do - Safety (emotional and physical); Empowerment; Trustworthiness; Choice; Collaboration.

We do not underestimate the challenges ahead, including those presented by the Government’s sentencing and prison building proposals. We are clearer and more confident about who we are and what we have to do to change and to maximise our impact – Change, Connection and Collaboration will be our focus.

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Women in Prison Ltd

Report of the Trustees for the year ended 31 March 2021

Change – Changing our organisational culture, so that we can maximise our impact on systemic change and lead by example, with practice that has trauma-responsiveness, feminism, social justice, anti-racism and antioppression at its heart.

Connection – Connecting, and reconnecting in the wake of the pandemic, with one another as a team of trustees, staff and volunteers, and with the women we work with in prisons and communities - with a focus on a truly trauma-responsive approach in all we do.

‘Hope’ by Alex – Entry to New Beginnings Art Awards

Collaboration – Building on these connections to create strong, lasting collaborations so that power is shared at all levels of our organisation and in all our work, particularly with women with lived experience of the criminal justice system. This includes strengthening the alliances and coalitions we have built during the pandemic.

We are an organisation ready to begin a new era of service delivery and campaigning for change that truly reduces the harm of imprisonment, whilst creating the change needed in communities, so that every woman has access to the support she needs from the earliest stage possible.

Only this trauma-informed focus on the root causes of offending (including abuse, mental ill health, harmful substance use and poverty) will result in the stronger communities needed to drive change and end the harm of prison.

“I’ve felt like someone for once in my life had my back and you stood by me and guided me into some sort of normal life so thank you.”

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Women in Prison Ltd

Report of the Trustees for the year ended 31 March 2021

FINANCE AND GOVERNANCE

Delivering public benefit

All WIP’s charitable activities are undertaken for public benefit in that they focus mainly on:

• Reaching out to provide supportive services to women affected by the criminal justice system, including those in prison and the community and those at risk of offending.

• Enabling women to develop appropriate and sustainable exit strategies from patterns of offending, thus reducing the cost to the public purse of both offending and criminal justice responses.

• Contributing to local, national and international debate, research and policy development on women affected by the criminal justice system.

WIP’s trustees have consistently complied with the duty to have due regard to the public benefit, as mentioned in the section 17 of the Charities Act guidance published in 2011 by the Commission.

Structure, governance and management

The Charity is constituted as an incorporated charitable trust and is governed by a Memorandum and Articles of Association dated 6th November 2008. The provisions of the governing document have been complied with during the year under review.

Overall governance of the charity is the responsibility of the trustees; however the day-to-day running of the charity is delegated to the senior management team. The CEO was in post throughout the year. Following the resignation of the Head of National Service Delivery, the management team was reorganised and currently comprises Chief Executive Officer, Deputy CEO, Head of Campaigns and Public Affairs, Head of Women’s Centres and Safeguarding, Head of Finance and Governance and Head of Prison Partnerships and Participation.

The Charity was supported by existing funders and commissioners during the year, as it responded to challenges presented by Covid-19. Ongoing funding for services was not affected and additional Covid-19 funding was available in the short term. The Charity applied for - and was granted - additional funds to support women directly and to upgrade technology to enable working from home.

The pay of all staff is subject to annual increments. A full organisational salary review is underway that will benchmark salaries against pay levels in other comparable charities, and provision for a pay review has been included in the cost forecast for the current year.

The Board has reviewed the funding and costs plans for the year ahead and considers the Charity can continue to operate as a going concern.

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Women in Prison Ltd

Report of the Trustees for the year ended 31 March 2021

The WIP Board underwent some changes in the year, with the Vice Chairs both retiring in succession, some six months apart. New trustees have been recruited through an open recruitment process that included short listing and interviews, to ensure the Board had the skills required and improved the diversity of board membership. New trustees have undergone a comprehensive induction process covering their role and responsibilities and the provision of relevant governance documents including Board minutes and the Charity Commission’s guidance on the duties of trustees.

Volunteers include peer mentors in prison and in the community, volunteer counsellors in the Women's Support Centre in Woking, women on Release on Temporary Licence (RoTL), volunteer receptionists at our women’s centres and those working on our campaigns. Volunteer numbers averaged 15 during the year (compared to 20 in year ending in March 2020).

Risks and mitigation

In the wider framework in which WIP operates, there is considerable uncertainty, including on funding, such as co-commissioning arrangements from June 2021 for the delivery of services for women linked to probation supervision in London. This will continue to put a significant strain on the charity sector in key areas of service delivery. WIP will pay close attention to developments that will require continuous assessment of both risks and potential opportunities.

At present, trustees consider these to be the most significant risks facing the charity.

Risk Identified	Actions taken to mitigate risk
Skills and staffing gaps at all levels.	Review of organisational structure to ensure that roles and responsibilities are clearly defined, with relevant skills and experience set out in job descriptions. Work on both remuneration strategy and organisational culture to ensure that WIP remains a desirable employer in a highly competitive market. Recruiting and reorganising to fill skills gaps.
Contract delivery	Recruitment and training to ensure adequate resourcing. Regular communication with commissioners to agree priorities and keep up-to-date on delivery and current challenges. Plans in place to meet information security requirements.
Funding streams not adequate for service delivery or organisation development.	Applications for additional funding from trusts and foundations. Campaigning for sustainable core funding and fundraising for unrestricted funds and regular giving.
Data protection, information and security systems breaches.	Cloud-based services, review and updating of policies and procedures on data protection, privacy and confidentiality. Review of information security framework and associated technology support to secure IASME accreditation for 2022.

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Women in Prison Ltd

Report of the Trustees for the year ended 31 March 2021

Financial review

Income in 2021 increased by £421,523, and expenditure increased by £25,960. The result for the year was a surplus of £475,327 compared to a surplus of £79,764 in 2020. Overall reserves increased by £475,327. Restricted reserves increased by £309,953 as project expenditure proved less than anticipated as a direct result of Covid-19. Unrestricted reserves improved by £165,374. This has been a consequence of specific additional grants for core funding and continued recovery of core costs. Overall reserves as a proportion of income have improved to 39.1% from 25.8%.

Reserves policy and investment

The charity does not hold sufficient funds to develop investments, aside from short-term cash deposits. The Board has examined the charity’s requirements over the period of the report, in the light of the main risks to the organisation. The Board is aiming to operate with sufficient reserves for between three and six months of normal expenditure, and notes that this has been achieved. The Board also considers that, in the event of the charity being unable to continue operations, many of its women’s support services could be transferred to local authorities or other service providers as on-going operations, along with any restricted funding associated with those projects.

Total operational costs, including all service provision for the first three months of the following financial year, are £462,127 (2020: £472,198).

At the year-end, the charity held reserves in total of £1,090,620 (2020: £615,293), of which £461,684 (2020: £151,731) were restricted. Unrestricted reserves were £628,936 (2019: £463,562).

Fundraising

Existing funders have been incredibly supportive throughout the Covid-19 lockdown, providing accelerated grant payments and additional funds to support staff wellbeing. We have also agreed with them extended periods for contract delivery where staffing issues have delayed mobilisation. The Ministry of Justice established a fund of £2.5m to support core costs for the women’s sector, albeit through a competitive bidding process in each region, and we were successful in our application.

Our fundraising goals this year are to develop and extend funding streams for services, particularly those in health-related projects and in Manchester, where we are experiencing a noticeable increase in demand for our services. We will continue to strengthen our core funding streams over the longer term, so as to ensure that both our organisational development capability and campaigns team are fully funded. This is in addition to the ongoing work of securing stable, longer term funding for our services based in Manchester, London and in prisons. The new service delivery model for services directly commissioned by the Ministry of Justice started in Surrey and South London in June 2021.

The support we receive from our funders for campaigns and for core activities is invaluable. Barrow Cadbury Trust, Bromley Trust, Esmée Fairbairn Foundation, The Henry Smith Charity, Jabbs

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Women in Prison Ltd

Report of the Trustees for the year ended 31 March 2021

Foundation, Lloyds Bank Foundation Sisters Trust and Tudor Trust have provided sustained help and guidance throughout the year.

WIP does not use commercial fundraisers or third parties to assist with fundraising. Our main sources of funding are through delivery to grants’ and contracts’ terms, and through the support of charitable trusts and foundations. Our individual giving is managed through Enthuse (formerly Charity Checkout) and JustGiving, and our fundraising activities do not include making unsolicited contact with potential donors. WIP has not received any complaints regarding said activities and has followed practice in line with GDPR in terms of contact with individual donors.

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Women in Prison Ltd

Report of the Trustees for the year ended 31 March 2021

Trustees’ responsibilities in relation to the financial statements

The charity trustees (who are also the directors of the charity for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and Financial Statements in accordance with applicable law and the Statement of Recommended Practice – Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS102.

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

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP;

• make judgements and estimates that are reasonable and prudent;

• state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

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

The trustees are responsible for keeping proper accounting records that 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 Companies Act 2006. 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.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Statement as to disclosure to our auditors

In so far as the trustees are aware at the time of approving our Trustees’ Annual Report:

• there is no relevant information, being information needed by the auditor in connection with preparing their report, of which the auditor is unaware, and

• the trustees, having made enquiries of fellow directors and the auditor that they ought to have individually taken, have each taken all steps that they are obliged to take as directors, in order to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.

Approval

This Report was approved by the trustees on 10 November 2021 and by order of the trustees, signed on their behalf by:

Jo Ryan

Chair of Trustees, Women in Prison Ltd (a company limited by guarantee)

17

Women in Prison Ltd

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS AND TRUSTEES OF WOMEN IN PRISON LIMITED

_______________

Independent auditor’s report to the members of Women in Prison Limited

Opinion

We have audited the financial statements of Women in Prison Limited for the year ended 31 March 2021 which comprise the Charitable Company Statement of Financial Activities, the Charitable Company Balance Sheet, the Charitable Company Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, 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 the charitable company’s net movement in funds, including the income and expenditure, for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

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

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity 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 the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

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

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Trustees’ Annual Report. 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

18

Women in Prison Ltd

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS AND TRUSTEES OF WOMEN IN PRISON LIMITED

_______________

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.

Opinions on other matters prescribed by the Companies Act 2006

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

 the information given in the Trustees’ Annual Report (which includes the strategic report and the directors’ report prepared for the purposes of company law) for the financial year for which the financial statements are prepared is consistent with the financial statements; and

 the strategic report and the directors’ report included within the Trustees’ Annual Report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Annual Report (which incorporates the strategic report and the directors’ 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:

• adequate accounting records have not been kept by the charitable company; or

• the charitable company financial statements are not in agreement with the accounting records and returns; or

• certain disclosures of trustees’ remuneration specified by law are not made; or

• we have not received all the information and explanations we require for our audit.

Responsibilities of trustees for the financial statements

As explained more fully in the trustees’ responsibilities statement set out on page 17, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

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

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

19

Women in Prison Ltd

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS AND TRUSTEES OF WOMEN IN PRISON LIMITED

_______________

of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

Based on our understanding of the charitable company and the environment in which it operates, we identified that the principal risks of non-compliance with laws and regulations related to the Charity Commission, GDPR, health and safety regulations and employment law, and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006, Charities SORP (2019) and the Charities Act 2011, and tax regulations.

We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls) and determined that the principal risks were related to revenue recognition, and management override of controls. Audit procedures performed by the engagement team included:

• Inspecting correspondence with regulators and tax authorities;

• Discussions with management including consideration of known or suspected instances of noncompliance with laws and regulation and fraud;

• Reviewing the controls and procedures of the charity relevant to the preparation of the financial statements to ensure these were in place throughout the year, including during the Covid-19 remote working period;

• Evaluating management’s controls designed to prevent and detect irregularities;

• Identifying and testing journals, in particular journal entries posted with unusual account combinations, postings by unusual users or with unusual descriptions; and

• Challenging assumptions and judgements made by management in their critical accounting estimates

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an 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 and the charitable company's members, as a body, for our audit work, for this report, or for the opinions we have formed.

Siobhan Holmes

(Senior Statutory Auditor) 10 Queen Street Place For and on behalf of Haysmacintyre LLP, Statutory Auditor London 17 November 2021 EC4R 1AG

20

Women in Prison Ltd

Statement of Financial Activities

(including income and expenditure account) for the year ended 31 March 2021

_____________

Notes INCOME: Donations Charitable activities 2 Investment income TOTAL INCOME EXPENDITURE: Cost of fundraising Expenditure on charitable activities 3 Net Income/(Expenditure) Transfers between Funds NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS Funds brought forward at 1 April 2020 10/11 Funds carried forward at 31 March 2021 10/11	Unrestricted Fund 2021 £ 17,511 95,815 - 113,326 - - 113,326 113,326 52,048 165,374 463,562 628,936	Restricted Fund 2021 £ 8,027 2,679,797 2,687,824 - 2,325,823 2,325,823 362,001 (52,048) 309,953 151,731 461,684	Total Funds 2021 £ 25,538 2,775,612 - 2,801,150 - 2,325,823 2,325,823 475,327 475,327 615,293 1,090,620	Total Funds 2020 £ 33,519 2,346,096 12 2,379,627 570 2,299,293 2,299,863 79,764 - 79,764 535,529 615,293

There were no recognised gains or losses for 2021 or 2020 other than those included in the Statement of Financial Activities. All income and expenditure derive from continuing activities.

The notes on pages 24 to 37 form part of these financial statements.

Full comparatives for the year ended 31 March 2020 are shown in note 15.

21

Women in Prison Ltd Company number: 05581944

Balance Sheet as at 31 March 2021

---

Notes CURRENT ASSETS: Debtors 8 Cash at bank and in hand CURRENT LIABILITIES Creditors: Amounts falling due within one year 9 NET CURRENT ASSETS: TOTAL ASSETS LESS CURRENT LIABILITIES FUNDS: Unrestricted income fund 10 Restricted income fund 10/11 TOTAL FUNDS	2021 £ £ 77,778 1,246,403 1,324,181 (233,561) 1,090,620 1,090,620 628,936 461,684 1,090,620	2020 £ £ 33,521 968,268 1,001,789 (386,496) 615,293 615,293 463,562 151,731 615,293	2020 £ £ 33,521 968,268 1,001,789 (386,496) 615,293 615,293 463,562 151,731 615,293
			615,293
			463,562 151,731
			615,293

The notes on pages 24 to 37 form part of these financial statements.

The financial statements were approved by the Board of Trustees on 10 November 2021 and signed on its behalf by:

Jo Ryan

Grace Stevens

Chair of Trustees

Trustee and Treasurer

22

Women in Prison Ltd

Statement of Cash Flows

for the year ended 31 March 2021

---

Cash provided by operating activities A Increase in cash and cash equivalents in the year B Cash and cash equivalents at the beginning of the year Total cash and cash equivalents at the end of the year A) Reconciliation of net movements in funds to net cash flow from operating activities Net income for year Decrease (increase)in debtors Increase (decrease) in creditors Net cash provided by operating activities B) Analysis of cash and cash equivalents As at 1 April 2020 £ Cash in hand 968,268 Total cash and cash equivalents 968,268 C) Analysis of net debt As at 1 April 2020 £ Debt due within one year 386,496 Total debt 386,496	2021 £ 278,135 278,135 968,268 1,246,403 2021 £ 475,327 (44,257) (152,935) 278,135 Cashflow £ 278,135 278,135 Cashflow £ (152,935) (152,935)	2020 £ 210,251 210,251 758,017 968,268 2020 £ 79,764 (17,020) 147,507 210,251 As at 31 March 2021 £ 1,246,403
		1,246,403
		As at 31 March 2021 £ 233,561
		233,561

23

Women in Prison Ltd

Notes to the Financial Statements for the year ended 31 March 2021

______________

ACCOUNTING POLICIES

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a) General Information

The charity is a private company limited by guarantee, incorporated in England and Wales (company number: 05581944) and a charity registered in England and Wales (charity number: 1118727). The charity’s registered office is 2[nd] Floor, Elmfield House, Stockwell Mews, London, SW9 9GX.

b) Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice for Charities (SORP 2015) (Second Edition, effective 1 January 2020) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2016) and the Companies Act 2006. All amounts are expressed in GB sterling (£).

Women in Prison Ltd meets the definition of a public interest entity under FRS102.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

c) Preparation of the accounts on a going concern basis

In the opinion of the trustees, the charity remains a going concern and, accordingly, the financial statements have been prepared on a going concern basis. Covid-19 has not, as yet, had an adverse effect on our financial position with funders and commissioners continuing their support, particularly around cash flow. There are significant challenges ahead arising from ending of a number of central government grant programmes, and the renationalisation of probation services. Women in Prison is part of networks of women’s support services which are tendering for this new central government funding.

d) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and

24

Women in Prison Ltd

Notes to the Financial Statements for the year ended 31 March 2021

______________

the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

Income received in advance is deferred until the criteria for income recognition are met.

e) Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the time provided by volunteer workers is not recognised; the Trustees’ Annual Report provides information about their contribution.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity, which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market. A corresponding amount is then recognised in expenditure in the period of receipt.

f) Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity that the trustees have decided, at their discretion, to set aside to use for a specific purpose. Restricted funds are grants and donations that the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

g) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

• Costs of raising funds are an estimate of time spent, together with any direct costs incurred.

• Expenditure on charitable activities includes the costs of activities undertaken to further the purposes of the charity and their associated support costs.

• Other expenditure represents those items not falling into any other heading.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h) Allocation of support costs

Support costs relate to those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs that support the charity’s activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. Support costs are allocated to grant funded projects on the basis of the agreement made with the funder.

25

Women in Prison Ltd

Notes to the Financial Statements for the year ended 31 March 2021

______________

i) Operating leases

The charity classifies the lease of printing equipment as operating leases; the title to the equipment remains with the lessor and the equipment is replaced every 5 years whilst the economic life of such equipment is normally 10 years. Rental charges are charged on a straight-line basis over the term of the lease.

j) Financial instruments

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

k) Tangible fixed assets

Individual fixed assets costing £1,000 or more are capitalised at cost and depreciated over their estimated useful economic lives on a straight line basis as follows:

Asset category

Office equipment – 20% straight-line

l) 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.

m) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

n) Creditors and provisions

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.

o) Estimates and judgements

Accounting estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

The trustees consider that there are no material estimates or judgements within the accounts.

26

Women in Prison Ltd

Notes to the Financial Statements for the year ended 31 March 2021

______________

p) Employee benefits

Short-term benefits

Short-term benefits, including holiday pay, are recognised as an expense in the period in which the service is received.

Employee termination benefits

Termination benefits are accounted for on an accrual basis and in line with FRS102.

Pension scheme

Women in Prison Ltd operates a defined contribution pension scheme for the benefit of its employees. The assets of the scheme are held independently from those of Women in Prison Ltd, in an independently administered fund. The pensions costs charged in the financial statements represent the contributions payable during the year.

27

Women in Prison Ltd

Notes to the Financial Statements for the year ended 31 March 2021

______________

INCOME FROM CHARITABLE ACTIVITIES

	2021	2020
RESTRICTED	£	£
In Women’s Prisons
Aldo Trust	-	3,500
Central & NW London NHS Foundation Trust	86,294	80,486
National Lottery	-	40,886
HMP Foston Hall	53,457	53,457
Greater Manchester Women’s Support Alliance	29,772	86,803
Community Based
Oxleas NHS Foundation Trust	-	46,404
National Lottery Community Fund	165,630	55,559
City Bridge Foundation	145,500	-
NHS England	154,295	-
Lambeth Council and MOPAC (South London Alliance)	855,231	1,055,939
Advance Charity	34,067	-
London Community Foundation	30,000	-
Sutton Council	15,190	-
WomenMATTA project funding	152,786	150,635
Manchester City Council	39,620	39,620
Comic Relief	33,388	47,782
Woking Borough Council_(including contribution in kind)_	291,196	284,766
Surrey PCC	75,620	52,380
Surrey CC Public Health	50,000	40,000
Charles Hayward Foundation	25,000	25,000
Ministry of Justice	142,916	-
Surrey Community Foundation	-	3,000
Grants for service users	13,028	4,976
Campaigns and core funding
Barrow Cadbury Trust	31,500	36,500
Bromley Trust	10,000	10,000
Comic Relief	105,607	52,313
The Henry Smith Charity	48,700	16,233
Jabbs Foundation	20,000	20,000
Kent PCC	-	10,000
Lloyds Bank Foundation	46,000	18,000
Triangle Trust	25,000	-
Trust for London	-	30,300
Total restricted income	2,679,797	2,264,539

28

Women in Prison Ltd

Notes to the Financial Statements for the year ended 31 March 2021

______________

INCOME FROM CHARITABLE ACTIVITIES (continued)

UNRESTRICTED Esmée Fairbairn Foundation EG Culture Sisters Trust Tudor Trust Other income Total unrestricted income Total income from charitable activities	2021 £ 45,000 - 20,000 27,000 3,815 95,815 2,775,612	2020 £ 30,000 17,000 30,000 - 4,557
		81,557
		2,346,096

The Aldo Trust

Grant provides money for distribution to women in prison who do not have access to monetary support. As in previous years, each grant is limited to no more than £25 per woman and is to cover basic needs.

Central & North West London NHS Foundation Trust

Grant funds ‘Through-the-Gate’ services offered to HMP Bronzefield residents who experience significant and enduring mental health needs. It supports them in their preparation for release, on their day of release and then on an on-going basis back in their communities. The service is available to women returning to any location in the South East of England.

HMP Foston Hall (CARE Project)

Grant funds a programme for women in prison with a history of violence and complex needs who may have difficulties engaging in and benefiting from treatment. The grant ended 31 March 2021.

Greater Manchester Women’s Support Alliance (GMWSA)/Stockport Women’s Centre

The Alliance coordinator provides strategic networking and oversight of the Alliance’s work. Funding also went toward WomenMATTA.

National Lottery Community Fund ( Healthy Foundations)

New grant funds the development of health-related projects. Advocates provide information and advocacy about healthcare and wellbeing, and support women to access healthcare services in the community, following release from prison.

City Bridge Foundation and NHS England (Bluebird)

Joint funders of a project that works across London to meet the additional needs of women on probation who meet particular criteria.

Lambeth Council and MOPAC

Grant funds the Beth Centre and South London Alliance - women-only, safe, comfortable spaces with expert support for women living in Lambeth, Southwark, Wandsworth, Sutton, Croydon and Lewisham who are affected, or at risk of being affected, by the criminal justice system. Individual and group-based support is provided to women across the target area.

29

Women in Prison Ltd

Notes to the Financial Statements for the year ended 31 March 2021

______________

Using funding from Mayor’s Office of Policing and Crime (MOPAC) and other local authorities as part of the London Crime Prevention Fund, Lambeth funded a three-year programme, based in six south London boroughs, of localised support for women. This project has been extended until June 2022 and now covers the two further boroughs of Bromley and Merton.

WomenMATTA project funding

Funded by Cheshire and Greater Manchester CRC, Greater Manchester Combined Authority and GMWSA . The women’s centre provides one-to-one and group support, advocacy and advice to Manchester and Trafford women at point of arrest (via the Greater Manchester Police Triage Scheme); serving community orders; on release from prison; and those considered ‘at risk of offending’ by nature of unmet support needs.

Manchester City Council

Grant is a contribution to WomenMATTA, which funds a specific project worker who supports the ‘at risk of’ offending cohort, and the weekly community drop-in that includes a rolling timetable of activities aimed to reduce the social isolation, improve the mental health and wellbeing, financial circumstances and employability of women attending. The grant also funds the delivery of WIP’s one-day ‘Working with Women in the Criminal Justice System’ training to external services and professionals.

Comic Relief (Healthy Foundations Manchester)

Grant to fund a specialist domestic violence service in WomenMATTA. Funding ended early 2021 and a bid to continue with an enhanced project with additional parenting resources was shortlisted but ultimately not successful.

Woking Borough Council (Women’s Support Centre)

Commissions WIP to run the Women's Support Centre offering support across Surrey to women whose individual circumstances or experiences have placed them at risk of exploitation, victimisation or involvement in the criminal justice system. The whole service was transferred to Woking Borough Council in March 2021.

Surrey Police and Crime Commissioner

Grants fund a county-wide worker to provide a support package to women diverted out of the criminal justice system, to reduce offending and improve their life outcomes, as well as support for counselling services. The grant entitlements were transferred to Woking Borough Council in March 2021.

Surrey County Council Public Health

Grant funds work in the Women’s Support Centre, Woking, Surrey, offering services in the community relating to specialist substance misuse. The grant entitlement was transferred to Woking Borough Council in March 2021.

Ministry of Justice

New funding received toward core costs for the final months of the year, following a competitive process.

Grants for Service Users

Grant for individual cases, as funds permit.

30

Women in Prison Ltd

Notes to the Financial Statements for the year ended 31 March 2021

______________

Barrow Cadbury Trust

Two grants were made during the year, both of which supported the campaigning activities of Women in Prison, including strengthening women's voices, in our campaigns to reduce the women's prison population and build the women’s centre movement.

Bromley Trust

Grant awarded for policy and campaigning work.

Jabbs Foundation

Grant awarded for campaigning work and work with magistrates.

Comic Relief

Grant is funding for campaigns to amplify the voices of Women’s Centres across the country, improving recognition of the women-centred services available and making the case for sustainable funding.

Lloyds Bank Foundation

Grant awarded to develop influencing strategies in partnership with other women’s centres.

Triangle Trust

Grant awarded for development of National Women’s Justice Coalition.

31

Women in Prison Ltd

Notes to the Financial Statements for the year ended 31 March 2021

______________

ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES

	2021	2020
	£	£
Staff costs including training and development	1,591,379	1,462,473
Subcontracted services and in-kind contributions	295,488	416,288
Programme and direct costs	179,715	205,442
Office costs	136,445	86,254
Premises costs	73,120	88,870
Professional fees and consultants	34,277	31,707
Governance (note 4)	15,399	8,829
	2,325,823	2,299,293
Support costs included in charitable expenditure
	2021	2020
	£	£
Staff costs including training and development	137,879	197,197
Programme and direct costs	12,856	24,906
Office costs	34,625	26,230
Premises costs	36,521	47,830
Professional fees and consultants	20,654	28,108
Governance	9,807	8,815
	252,342	333,086
ANALYSIS OF GOVERNANCE COSTS
Audit fee	2021	2020
	£	£
Audit fee	8,910	8,100
Management committee expenses	6,489	729
	15,399	8,829
NET INCOME FOR THE YEAR
	£	£
This is stated after charging auditors’
remuneration: inclusive of VAT
Audit	8,910	8,100

32

Women in Prison Ltd

Notes to the Financial Statements for the year ended 31 March 2021

______________

ANALYSIS OF STAFF COSTS, TRUSTEE REMUNERATION AND EXPENSES, AND THE COST OF KEY MANAGEMENT PERSONNEL

	2021	2020
	£	£
Salaries and wages	1,270,955	1,233,889
Social security costs	110,165	105,411
Pension costs	73,981	64,167
Temporary staff and subcontractors	68,533	15,631
Other personnel costs	67,745	43,375
	1,591,379	1,462,473

No employees received remuneration in excess of £60,000 (2020: £60,000). The charity makes administrative contributions of £73,981 to a stakeholder pension scheme for 51 qualifying staff members (2020: £64,167 for 49).

The charity trustees were not paid nor did they receive any other benefits from employment with the charity in the year (2020: £nil). Expenses incurred by trustees for travel or other expenses during the year amounted to £220 (2020: £629). Trustee donations during the year totalled £ 620 (2020: £1,280).

Staff redundancy payments in the year totalled £10,432 (2020: £Nil). The key management personnel of the charity during the year comprised the trustees, the Chief Executive, the Head of National Service Delivery, and the Head of Finance and Governance. The total employee benefits of the key management personnel of the charity were £135,084 (2020: £130,974).

Average staff numbers during the year were 53 (2020: 55). Average full time equivalents during the year were 44 (2020: 44).

Volunteers include peer mentors in prison and in the community, volunteer counsellors in our women's centre in Woking, women on Release on Temporary Licence (RoTL) and those working on our campaigns. Volunteer numbers averaged 15 during the year (2020: 20).

CORPORATION TAXATION

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

33

Women in Prison Ltd

Notes to the Financial Statements

for the year ended 31 March 2021

Notes to the Financial Statements for the year ended 31 March 2021	Notes to the Financial Statements for the year ended 31 March 2021	Notes to the Financial Statements for the year ended 31 March 2021	Notes to the Financial Statements for the year ended 31 March 2021	Notes to the Financial Statements for the year ended 31 March 2021
______________
8.	DEBTORS
			2021	2020
			£	£
	Trade debtors		61,402	24,775
	Prepayments and accrued income		10,962	2,287
	Other debtors		5,414	6,459
			77,778	33,521
9.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
			2021	2020
			£	£
	Trade creditors		93,490	102,093
	Taxation and social security		24,615	24,623
	Accruals and deferred income		115,456	259,780
			233,561	386,496
10.	ANALYSIS OF NET ASSETS BETWEEN FUNDS (2021)	ANALYSIS OF NET ASSETS BETWEEN FUNDS (2021)
		Net Current	Total	Total
		Assets	2021	2020
		£	£	£
	Unrestricted funds	628,936	628,936	463,562
	Restricted funds	461,684	461,684	151,731
	Net assets	1,090,620	1,090,620	615,293
	COMPARATIVE ANALYSIS OF NET ASSETS BETWEEN FUNDS (2020)	COMPARATIVE ANALYSIS OF NET ASSETS BETWEEN FUNDS (2020)
		Net Current	Total	Total
		Assets	2021	2020
		£	£	£
	Unrestricted funds	463,562	463,562	350,825
	Restricted funds	151,731	151,731	184,704
	Net assets	615,293	615,293	535,529

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Women in Prison Ltd

Notes to the Financial Statements for the year ended 31 March 2021

______________

RESTRICTED FUNDS

The funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust, to be applied to specific purposes. Descriptions of individual funds are set out in Note 2.

	Balance at	Income	Expenditure	Transfers	Balance
	1 April 2020			(to) from	at
				unrestricted	31 March
					2021
South London Women’s Hubs	55,363	622,681	(626,217)	-	51,827
Bluebird Project	(9,877)	299,795	(163,057)	-	126,861
Woking Council WSC	25,157	269,539	(238,413)	-	56,283
Beth Centre	11,934	232,550	(210,607)	-	33,877
National Lottery	17,068	165,630	(144,294)	-	38,404
WomenMATTA	-	150,915	(150,915)	-	-
Comic Relief Power Up	29,127	105,607	(111,914)	-	22,820
CNWL NHS Foundation Trust	-	86,294	(86,294)	-	-
Other restricted funds	22,959	754,813	(594,112)	(52,048)	131,612
TOTAL RESTRICTED FUNDS	151,731	2,687,824	2,325,823	(52,048)	461,684

RESTRICTED FUNDS – Previous year comparison

	Balance at	Income	Expenditure	Transfers	Balance
	1 April 2019			(to) from	at
				unrestricted	31 March
					2020
South London Women’s Hubs	23,746	692,675	(651,127)	(9,931)	55,363
Woking Council WSC	16,658	257,010	(246,872)	(1,639)	25,157
Beth Centre	27,030	212,550	(227,646)		11,934
National Lottery	-	55,559	(38,491)		17,068
WomenMATTA	3,123	152,034	(155,157)		-
Comic Relief Power Up		52,313	(23,186)		29,127
VRU Parenting Project	-	145,500	(145,500)	-	-
CNWL NHS Foundation Trust		80,486	(80,486)		-
GMWSA	-	86,803	86,803	-	-
HMP Foston Hall		53,457	(53,457)	-	-
Other restricted funds	114,147	478,809	(590,568)	10,694	13,082
TOTAL RESTRICTED FUNDS	184,704	2,267,196	(2,299,293)	(876)	151,731

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Women in Prison Ltd

Notes to the Financial Statements for the year ended 31 March 2021

______________

Transfers between funds

Where restricted funds provided were less than the costs of discharging the service, the deficit was met from unrestricted funds. Surpluses and grants relating to funds already expended were transferred to unrestricted funds.

COMMITMENTS

At 31 March 2021, the company had commitments under non-cancellable operating leases

	2021	2020
	£	£
Operating leases that expire:
Within one year	1,474	706
Within two to five years	1,665	1,411
	3,139	2,117

RELATED PARTY TRANSACTIONS

There are no related party transactions to report.

FINANCIAL INSTRUMENTS

	2021	2020
	£	£
Financial assets at amortised cost	1,332,181	1,001,789
Financial liabilities at amortised cost	233,561	386,496

36

Women in Prison Ltd

Notes to the Financial Statements for the year ended 31 March 2021

______________

COMPARATIVE STATEMENT OF FINANCIAL ACTIVITY

		Unrestricted	Restricted	Total
		Fund	Fund	Funds
	Notes	2020	2020	2020
		£	£	£
INCOME:
Donations		30,862	2,657	33,519
Charitable activities	2	81,557	2,264,539	2,346,096
Investment income		12	-	12
TOTAL INCOME		112,431	2,267,196	2,379,627
EXPENDITURE:
Cost of fundraising		570	-	570
Expenditure on charitable activities	3	-	2,299,293	2,299,293
		570	2,299,293	2,299,863
Net Income/(Expenditure)		111,861	(32,097)	79,764
Transfers between Funds		876	(876)	-
NET MOVEMENT IN FUNDS		112,737	(32,973)	79,764
RECONCILIATION OF FUNDS
Funds brought forward at 1 April 2019	10/11	350,825	184,704	535,529
Funds carried forward at
31 March 2020	10/11	463,562	151,731	615,293

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