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2021-03-31-accounts

Annual Report and Financial Statements 31 March 2021

Charity Registration Number 1120342

Company Registration Number 6239170 (England and Wales)

Contents

Reports

Reports
Reference and administrative details of
the charitable company, its trustees and
advisers 1
Chairs’ foreword 2
Trustees’ report 3
Independent examiner’s report 20
Financial statements
Statement of financial activities 21
Balance sheet 22
Statement of cash flows 23
Principal accounting policies 24
Notes to the financial statements 27

Reference and administrative details of the charitable company, its trustees and advisers

Patron Bishop Terence Brain
Trustees Sister Mary Theresa Bain DC (Chair until 21 January 2021)
Ms Jennie Lucas (appointed Chair 21 January 2021)
Mr Michael Braid
Mr David Darlington
Sister Bridget Dowd DC
Mrs Sue Hall (deceased June 2020)
Ms Vanessa Hamnett (appointed 21 January 2021)
Ms Mary Mc Donagh (appointed 21 January 2021)
Ms Emma Russ (appointed 21 January 2021)
Mr Jon Sandford
Registered 2a Powell Street
office Old Trafford
Manchester
M16 7QQ
Telephone 0161 232 8986
Company registration number 6239170 (England and Wales)
Charity registration number 1120342
Director Mark Turnbull
Independent examiner Buzzacott LLP
130 Wood Street
London
EC2V 6DL
Bankers Co-operative Bank plc
PO Box 250
Delf House
Southway
Skelmersdale
WN8 6WT

Out There Supporting Families of Prisoners Limited 1

Chairs’ foreword Year to 31 March 2021

We are all aware that 2020 brought unprecedented challenges almost universally. So many families faced difficult times, including separation from loved ones. Perhaps for the first time, some of us were able to empathise in a small way with the families who seek support from Out There. The pandemic did not affect everyone equally, and, at Out There, we witnessed how unfairly its effects landed on families who were already struggling.

We faced a surge in the demand for our services at the same time as having to adapt our activities to allow us to continue to support people remotely and safely. Feedback from families, some of which you will read in this report, demonstrates the positive impact the hard work of our team had during this testing time for all.

The Board would like to thank our staff team for all of their determination and resilience in keeping up with the demand, pivoting our provision and continuing to look forward at how our work will develop in the coming years.

Despite the challenges of the pandemic, this year we commenced a number of projects looking at how we use our database, measure our impact, further involve families we support in decisions about the services we provide, grow our volunteer base and refresh our Theory of Change. We hope that these workstreams will help us to evolve our work and diversify our funding base.

We also recruited four new board members who have been welcomed warmly by everyone and all of the trustees are looking forward to working together supporting Out There and its families on the next stage of their journeys.

Sister Mary Theresa Bain and Jennie Lucas, outgoing and incoming Chairs

As she steps down as Chair, the Board would also like to take the opportunity to thank Sister Mary Theresa for her dedication to the work and development of Out There. We are grateful that she remains with us as a trustee to continue to provide her invaluable guidance.

Out There Supporting Families of Prisoners Limited 2

Trustees’ report Year to 31 March 2021

The trustees present their statutory report together with the financial statements of Out There Supporting Families of Prisoners Limited (“Out There”) for the year ended 31 March 2021.

The financial statements have been prepared in accordance with the accounting policies set out on pages 24 to 26 and comply with the charitable company’s memorandum and articles of association, applicable laws and 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 United Kingdom and Republic of Ireland (FRS 102).

Principal aims and activities

Out There exists to support the social wellbeing and mental health of families and children impacted by the imprisonment of a loved one.

Imprisonment of a family member is a traumatic experience and the impact on partners and family members is significant.

Particular issues for the families are:

Out There’s support is available to families across Greater Manchester. The support Out There offers includes:

Family support

Every family we work with has a named family support worker who will work with them through any difficulties they encounter. There may be practical issues, such as challenges with finances or housing, emotional and mental health difficulties, through to concern for children within the family. The role of the family support worker is to work with a family to offer personalised support where it will be most helpful to the family. Help could include practical arrangements for visiting and maintaining contact with a prisoner. It could include support with dealing with broader problems, for example liaising with a landlord about a housing issue or helping a family access financial support. Emotional support is crucial and again family support workers will offer direct support or help families to access additional wellbeing or mental health support where necessary. Crucially this help is not time limited and covers the different stages a family may go through before and after a family member is imprisoned. The support is offered to them in their own communities, so that we can work with other support a family may be receiving.

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Pre-sentence Imprisonment Post release
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Out There Supporting Families of Prisoners Limited 3

Trustees’ report Year to 31 March 2021

Principal aims and activities (continued)

Wellbeing days and wellbeing support

In addition to one to one support and to help support families going through a difficult time, we organise:

Family days and activities

We support families and children to come together for leisure activities throughout the year. This might include full day activities such as indoor climbing, or visits to an art gallery or museum. We also try to offer activities in the main school holidays at locations across Greater Manchester. This has included cook and eat activities and craft activities.

Children and young people support

We now have a dedicated resource to support children and young people experiencing the impact of having a loved one in prison. This support includes

Alongside the above, children and young people have access to the family days we organise, and we encourage and support children and young people to access activities in their local area.

Out There Supporting Families of Prisoners Limited 4

Trustees’ report Year to 31 March 2021

Principal aims and activities (continued)

Prison liaison and family forums

Family Support Workers have good connections within prisons across the North West and will regularly support families with enquiries through prison chaplains and other prison based staff. We actively encourage the families we work with to attend either Family Forums organised by Out There or those at the prisons they have a family member in. They then have the opportunity to ask any questions, raise any concerns and understand better how the prison and visiting actually works.

Post release support

Our work does not stop when a family member is released from prison. Support continues to be offered as needed, particularly as individuals and families adjust to life after they are released.

Achievements and performance

In March 2020, the country went into lockdown due to the Covid-19 pandemic. The last year has been an unprecedented one for the whole country, but especially for small charities like Out There. The charity has had to adapt the way it delivered its support, respond to increased demand from the families we support and respond in specific ways due to the nature of the pandemic and its impact on families.

Remote and online delivery

The restrictions that were imposed as part of the lockdown meant the charity had to quickly adapt its services to support families. Typically, our 1-1 support takes place in the home or in community spaces and our family and group activities are also held either at our family centre in Trafford or out in the community.

When the lockdown began the team at Out There moved to remote working. We were fortunate that a grant from the Clothworkers Foundation significantly assisted with this change in service delivery, enabling us to buy laptops to enable the team to work from home and to deliver group work from home.

Whilst 1-1 support was mainly delivered over the phone, our group activities shifted to online delivery. This brought other challenges. An assessment at the time of lockdown showed that 20% of the families we were supporting did not have access to the means to use the internet, either because of no access to Wi-Fi or limited or no hardware like phones or laptops - this posed a big problem.

Programmes to address the inequality of digital access were being developed, but as with many things there were issues with timing and some families still not getting access. We are immensely proud to have supported 10 families with laptops and phones to enable them to access our activities and support, but also to enable them to be less isolated. This was made possible by donations and funding and made a tangible difference to family life.

Out There Supporting Families of Prisoners Limited 5

Trustees’ report Year to 31 March 2021

Achievements and performance (continued)

Remote and online delivery (continued)

Family support

Lockdown was extremely hard for many families, but having a family member in prison brought significant additional practical and emotional difficulties. Prisons immediately went into lockdown and social visits were stopped, which was incredibly difficult for families, particularly as the news of some of the first cases of Covid-19 in prisons appeared in the press. Video visits were rolled out. For some families accessing digital visits was difficult because of their access to equipment, and some preferred to not have a video visit as they found it difficult in comparison to a visit in person. Those families who accessed visits though enjoyed them, even though some of the new technology that was used was temperamental at times.

All support for families is agreed between the family and the family support worker. It is perhaps not surprising that during this period we saw the number of support requests from the families we worked with increase, for example the number of times that families contacted us about emotional support and wellbeing tripled during the last year. In total, 185 family members were supported by the charity, enabling full access to the range of services described above.

Emotional wellbeing

Requests for emotional and wellbeing support tripled for the Out There team during the pandemic. We were incredibly conscious of the impact that lockdown and the anxiety of the conditions prisoners were living under was having on families, which is why we had a continual programme of support for family members’ wellbeing. During the year we offered a range of activities to support wellbeing and this included:

Out There Supporting Families of Prisoners Limited 6

Trustees’ report Year to 31 March 2021

Achievements and performance (continued)

Emotional wellbeing (continued)

All of the workshops were delivered live over zoom or on Facebook. The advantage of the latter was that families could access workshops in their own time and could refer to them when needed.

Throughout the year and to accompany the programme we sent wellbeing packs to families to promote selfcare. As we adapted to different ways of delivering wellbeing support we started working with students from Manchester Metropolitan University on a survey of family members to look at our ongoing support for mental health and wellbeing. We will be developing our response to that this year but below highlight some of the feedback about the support we already offer.

Out There Supporting Families of Prisoners Limited 7

Trustees’ report Year to 31 March 2021

Achievements and performance (continued)

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Emotional wellbeing (continued)
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Out There Supporting Families of Prisoners Limited 8

Trustees’ report Year to 31 March 2021

Achievements and performance (continued)

Children and young people

Over the last year we have continued to offer support to children and young people through online group activities. We spoke with families about some of the challenges they were having and particularly what children and young people were experiencing through the lockdown and their comments are below.

We are pleased to have been able to work with local social enterprises in Old Trafford such as OT Creative Space to offer online creative and other activities for groups of young people.

The list of activities through the year has included:

Out There Supporting Families of Prisoners Limited 9

Trustees’ report Year to 31 March 2021

Achievements and performance (continued)

Children and young people (continued)

Again, we delivered activity packs to children and young people throughout the pandemic to accompany our online support. This also meant that young people who could not access a particular session were able to still join in, increasing the levels of participation across families. We worked collaboratively with organisations like Borderline Books who also sent us children’s books

Welfare support

In this extraordinary year, we were called upon far more to support people facing the financial impact of the pandemic. This meant that through the year we supported families with everything from emergency food, utility payments, IT access and larger household items. We spent over £13,000 on welfare support for individuals representing a 3-fold increase on the previous year and reflecting the difficulties many faced.

We were also conscious of the different needs of particular families. For example, during the lockdown we realised that we had a number of female family members who were living on their own and were particularly isolated. We created specific food and wellbeing hampers for these family members.

Out There Supporting Families of Prisoners Limited 10

Trustees’ report Year to 31 March 2021

Achievements and performance (continued)

Welfare support (continued)

Measuring our impact

Understanding the impact we have on the people we exist to support is vitally important to us. We have a number of ways we measure and evaluate the work that we do.

We have a casework database and in the last year we completed work to further enhance that database to help us understand and support the families we work with more. As an example, we are able to understand better the spread of families we support across Greater Manchester and the type of sentences that the family members in prison are serving. We are also able to quantify and compare our support activity. For instance, this helps us understand how demands on the support we provide have changed, for example an increase in support requests around wellbeing and mental health.

We use an outcome wheel to not only understand the support a family needs and wants but also to understand if the support we are offering for families is making a difference. In 2020 82% of those we worked directly with, reported that their emotional wellbeing had been supported and maintained and had not deteriorated after working with us. 76% of those we worked directly with felt that they had at least maintained their social connection or felt less isolated after working with us . Both of these scores were after three months of support and the scores increased when measured after six months. These are important indicators for the organisation of our desire to help families remain emotionally resilient and connected during the period of familial imprisonment.

We engage family members in planning the group activities we provide and look at feedback from individual sessions and groups of activities we provide. In addition, in the summer of last year at the height of the pandemic we conducted our annual survey of those we support.

84% of those completing the survey rated the support we provided as excellent. In addition, we were given some excellent narrative feedback on the impact of our work. Family members said:

Out There Supporting Families of Prisoners Limited 11

Trustees’ report Year to 31 March 2021

Achievements and performance (continued)

Measuring our impact (continued)

We are continually looking at how we can improve the ways we understand our impact. We have recently commenced work with a volunteer from the statistics society to look at the collation of our impact data and we look forward to progressing this in 2021.

Family case study

The case study below highlights the story of just one of the 70 families we supported over the last year and gives an insight into the support offered to a family.

RT was referred to us at the beginning of 2021. The referral was made by a school (by consent) following concern for RT’s son who attends the school about the impact his father’s life imprisonment was having on him. HT, the son, is only five and it is clear from poor attendance that the events and sentencing of his father had had a significant impact on him.

A family support worker spoke with RT. Since the incident that had led to imprisonment, the family had experienced ostracization from family members and stigmatisation within the community. The family had initially contacted a national charity that supports prisoners’ families, which was useful for information, but RT wanted something more community based and local to support her. The Out There Family Support worker was able to tell RT about the 1-1 support for her and the activities and support that would be available to her son. RT reported being immensely relieved that the local support was available and that she had a local community organisation that would listen to them and support them without judgement.

As is often the case our support for RT has been directed by their needs as a family and has included:

Out There Supporting Families of Prisoners Limited 12

Trustees’ report Year to 31 March 2021

Achievements and performance (continued)

Family case study (continued)

‘ HT enjoyed yesterday’s session. Afterwards we went into the back-garden to fill the bird feeder and put a bowl of fresh water out and some tuna for the hedgehogs today – we are going to make a little pond for the frogs’

Taking part in family activities is a huge step for the family as previously HT was very withdrawn. We will continue to support the family holistically and in partnership with others.

Organisational development

Despite the restrictions of the lockdown, the organisation has continued to develop more broadly as an organisation supporting families across Greater Manchester.

Out There Supporting Families of Prisoners Limited 13

Trustees’ report Year to 31 March 2021

Financial review

Results for the period

A summary of the charity’s income and expenditure can be found on page 21 of the attached financial statements.

The total income for the year amounted to £180,205 (2020 - £112,757). Of this, £159,809 (2020 - £100,626) was received from grants and a further £12,307 (2020 - £12,131) from donations.

During the year total expenditure amounted to £157,622 (2020 - £140,444) including £118,032 (2020 - £104,949) in relation to staff costs.

Reserves and financial position

The trustees have examined the requirement for free reserves i.e. those unrestricted funds not invested in tangible fixed assets, or otherwise committed. The trustees consider that, given the nature of the work undertaken by Out There Supporting Families of Prisoners Limited, the level of free reserves should be approximately equal to between three and six months’ recurring expenditure.

The trustees are of the opinion that this level of reserves should provide sufficient flexibility to cover temporary shortfalls in income due, for example, to falls in voluntary income or delays in getting grant funding approved.

Total funds at 31 March 2021 amounted to £59,025 (2020 - £36,442).

Restricted funds comprise monies given for specific purposes and amounted to £53,182 at 31 March 2021 (2020 - £57,640).

General funds, or free reserves, at 31 March 2021 were £5,843 (2020 – in deficit by £21,198). Although general funds still remain a concern, the trustees note that a lot of work has been done to generate free reserves and this will continue. The priority going forward is to build general reserves to meet the requirement of the reserves policy and provide sufficient flexibility for the charity to move forward.

Governance, structure and management

Out There Supporting Families of Prisoners Limited is a company limited by guarantee (Company Registration Number 6239170 (England and Wales)) and a registered charity (Charity Registration Number 1120342). The charitable company is governed by its memorandum and articles of association.

The sole member of the company, and thus its parent entity, is DCSVP Services, a registered charity (Charity Registration Number 114326) and a company limited by guarantee (Company Registration Number 07638065 (England and Wales)), set up by the Daughters of Charity of St Vincent de Paul, to safeguard the Vincentian ethos in various projects including Out There Supporting Families of Prisoners.

The financial statements of DCSVP Services can be obtained from Provincial House, The Ridgeway, Mill Hill, London, NW7 1RE.

Out There Supporting Families of Prisoners Limited 14

Trustees’ report Year to 31 March 2021

Governance, structure and management (continued)

The trustees constitute directors of the charitable company for the purposes of company legislation.

Trustees are recruited through networking and local advertising. The trustees review the skills needed by the Board and aim to ensure a broad range of skills are represented. Potential trustees are invited to visit the organisation and to attend one or two meetings as an observer prior to formal appointment, which is through our parent charity, DCSVP Services. Our constitution states that at least two trustees and not more than half, must be members of the Congregation of the Daughters of Charity of St Vincent de Paul.

The following trustees served throughout the period.

Trustee
Sister Mary Theresa Bain DC Chair until 21 January 2021
Ms Jennie Lucas Appointed 21 January 2021 and Chair from that date
Mr Michael Braid
Mr David Darlington
Sister Bridget Dowd DC
Mrs Susan Hall RIP June 2020
Ms Vanessa Hamnett Appointed 21 January 2021
Ms Mary McDonagh Appointed 21 January 2021
Ms Emma Russ Appointed 21 January 2021
Mr Jon Sandford

In the event of the charitable company being wound up, the member is required to contribute an amount not exceeding £1.

No trustee received any remuneration from the charitable company during the period. Expenses of £32 (2020 - £46) were reimbursed to trustees during the period. No trustee had any beneficial interest in any contract with the charitable company during the period.

Brief biographical details on each of the trustees are given below.

Sister Mary Theresa Bain DC

Sister Mary Theresa entered the Daughters of Charity of St Vincent de Paul in 1968. Her early background was in child care. A short period of three years was spent in Romania overseeing five children’s homes for children who were HIV positive. Sister Mary Theresa also has experience in Parish ministry and trained in pastoral leadership. She was instrumental in setting up Out There and managed the organisation for eight years.

Ms Jennie Lucas

Jennie Lucas has worked in the not-for-profit sector for over six years in operational and business management roles. She is also currently a trustee for Little Village, one of the UK’s largest baby bank charities which she was instrumental in establishing. Prior to this she spent 13 years running the European team of a NYSE listed investment fund. Jennie also volunteers with Prison Fellowship, facilitating their restorative justice course within prisons.

Out There Supporting Families of Prisoners Limited 15

Trustees’ report Year to 31 March 2021

Governance, structure and management (continued)

Mr Michael Braid

Michael Braid was a chartered accountant, now retired, who was in practice in Stockport and Manchester for many years. Since retiring he has acted as treasurer for a number of charities.

Mr David Darlington

David Darlington is a local solicitor with experience of criminal, property and employment law and of managing and funding of not for profit community groups.

Sister Bridget Dowd DC

Sister Bridget entered the Daughters of Charity in 1964 and first trained in residential care of children and then became involved in various forms of residential work from child care to hostel work. Following this, Sister Bridget did social work training which led her to work with families and children in various settings. This led her to be the director of The Passage Centre for homeless people in London. Following a short break, Sister Bridget was appointed as director of the Marillac Nursing Home for people with acquired brain injury. Sister Bridget currently volunteers with The Medialle Trust which works with people who have been trafficked. In 2000 Sister Bridget was awarded an OBE for her work in The Passage Centre.

Mrs Susan Hall

Sue had extensive experience in Probation Services and served as Chief Executive of the West Yorkshire Probation Trust. She has also served as a trustee on various boards including West Yorkshire Community Chaplaincy Project HMP, Leeds and Prisoners Abroad. Sue was a Founder Board member of the new Probation Institute.

Ms Vanessa Hamnett

Vanessa currently works for a local housing association as a community centre manager. She has worked across Greater Manchester in a variety of roles. Her early career was spent working with Trafford Council, then to a role in employment and skills with ERP and jobs with Job Centre Plus and Salford Council.

Ms Mary McDonagh

Mary has worked in a number of roles within the National Probation Service, Greater Manchester Area for the last 24 years.

Ms Emma Russ

Emma has worked in the third sector since 2007, starting her career in fundraising at Sue Ryder as a junior fundraiser. She moved to Galloway’s Society for the Blind in 2013, where she widened her remit to charity communications alongside fundraising. In January 2020, Emma moved to the Alzheimer’s Society and currently leads a team of community fundraisers across the North West and Northern Ireland. Emma is also an active committee member for the Chartered Institute of Fundraising - North West, supporting other professional fundraisers across the region. She co-founded Managers Meet Ups, a peer support network for fundraising managers across the UK, and she co-manages Fundraising Chat, the largest digital network of professional fundraisers in the UK.

Mr Jon Sandford

Jon is currently a Government Executive with Homes England. He has skills in business development, marketing and research and coaching. Jon is currently a volunteer with the Cranfield Trust.

Out There Supporting Families of Prisoners Limited 16

Trustees’ report Year to 31 March 2021

Governance, structure and management (continued)

Key management personnel

The trustees consider that they together with the Director comprise the key management of the charity in charge of directing and controlling, running and operating the charity on a day to day basis.

The pay of the Director is reviewed annually by the trustees.

Organisation

The Director, who is responsible for the day-to-day management of the Service, its service users and its staff, is accountable to the trustees of the charity.

Statement of trustees’ responsibilities

The charity’s trustees are responsible for preparing the trustees’ report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees (who are directors of the company for the purposes of company law) to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. The trustees are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Each of the trustees confirms that:

Out There Supporting Families of Prisoners Limited 17

Trustees’ report Year to 31 March 2021

Governance, structure and management (continued)

Statement of trustees’ responsibilities (continued)

This confirmation is given and should be interpreted in accordance with the provisions of s418 of the Companies Act 2006.

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.

Public benefit

All of our activities focus on supporting the families of prisoners and are undertaken to further Out There’s purposes for the public benefit. Our services are delivered to families of prisoners across Greater Manchester and all of our services are free. The trustees consider that they have complied with the duty in Section 4 of the Charities Act 2006 to have due regard to public benefit guidance published by the Charity Commission.

Risk management

In line with the requirement for the trustees to undertake a risk assessment exercise and report on the same in their annual report, the Director with the trustees has looked at the risks the charity currently faces and has reviewed the measures already in place, or needing to be put in place, to deal with them.

Five main areas have been identified where risk may occur:

Governance and management looks at the risk of the charity suffering from a lack of direction, at the skills and training of its personnel and the good use of its resources.

Operational looks at the risk inherent in the charity’s activities including engaging in inappropriate activities and shortcomings in the service provided, difficulties with staff, and health and safety.

Financial risks include those arising as a result of poor budgetary control, inappropriate spending, or investment policies or poor accounting.

Reputation looks at possible damage to the charity’s reputation.

Out There Supporting Families of Prisoners Limited 18

Trustees’ report Year to 31 March 2021

Governance, structure and management (continued)

Risk management (continued)

Laws, regulations, external and environment looks at the effect of government policies and the consequences of non-compliance with laws and regulations.

Having assessed the major risks to which the charity is exposed, the trustees believe that by monitoring reserve levels, by ensuring controls exist over key financial systems, and by examining the operational and business risks faced by the charity, they have established effective systems to manage those risks including those presented by Covid-19.

Fundraising policy

The charity aims to achieve best practice in the way in which it communicates with donors and other supporters. It takes care with both the tone of its communications and the accuracy of its data to minimise the pressures on supporters. It applies best practice to protect supporters’ data and never sells data, it never swaps data and ensures that communication preferences can be changed at any time. The charity manages its own fundraising activities and does not employ the services of Professional Fundraisers. The charity undertakes to react to and investigate any complaints regarding its fundraising activities and to learn from them and improve its service. During the year ended 31 March 2021, the charity received no complaints about its fundraising activities.

Approved by the trustees and signed on their behalf by:

Ms Jennie Lucas

Trustee

Approved by the trustees on:

6 October 2021

Out There Supporting Families of Prisoners Limited 19

Independent examiner’s report Year to 31 March 2021

Independent examiner’s report to the trustees of Out There Supporting Families of Prisoners Limited

I report to the charity trustees on my examination of the financial statements of the charitable company for the year ended 31 March 2021.

Responsibilities and basis of report

As the trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the financial statements of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s financial statements as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no matters have come to my attention in connection with my examination giving me cause to believe:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Amanda Francis, Chartered Accountant

15 October 2021

Buzzacott LLP Chartered Accountants 130 Wood Street London EC2V 6DL

Out There Supporting Families of Prisoners Limited 20

Statement of financial activities Year to 31 March 2021 (including an income and expenditure account)

Notes
Unrestricted
funds
£


Restricted
funds
£


2021
Total
funds
£		 Unrestricted
funds
£


Restricted
funds
£		 2020
Total
funds
£
Income:
Donations
Grants
1
Coronavirus Job Retention
Scheme grant
Room hire
Total income
Expenditure:
Expenditure on charitable
activities: supporting families of
prisoners
. Staff costs – wages and
salaries
2
. Staff training and supervision
. Premises costs
. Travel expenses
. Volunteers’ expenses
. Trustees’ expenses
. Printing, postage and
stationery
. Advertising and marketing
. Telephone and IT costs
. Insurance
. Welfare donations
. Independent examiner fee
. Other professional fees
. Other expenses
Total expenditure
Net movement in funds
i.e. net income (expenditure)
3
Reconciliation of funds:
Fund balances brought forward
at 1 April 2020
Fund balances carried forward
at 31 March 2021		 12,307

25,400
3,589
4,500		 —
134,409
—
—		 12,307

159,809
3,589
4,500		 12,131
13,883
—
—
—

86,743

—

—		 12,131
100,626
—
—
45,796 134,409
180,205		 26,014
86,743		 112,757

15,084
—
—
—
—
32
2,685
—
135
—
—
240
510
69		 102,948
1,360
8,321
350
174
—
147
215
12,326
1,661
11,365
—
—
—
118,032

1,360

8,321

350

174
32

2,832

215

12,461

1,661

11,365
240
510
69		 77,371
2,564
11,098
165
44
46
2,805
605
5,813
1,838
1,620
1,086
—
345
27,578

—

1,512

2,700

700

—

—

—

—

—

2,554

—

—

—		 104,949
2,564
12,610
2,865
744
46
2,805
605
5,813
1,838
4,174
1,086
—
345
18,755 138,867
157,622		 105,400
35,044		 140,444

27,041
(21,198)		 (4,458)
57,640
22,583

36,442		 (79,386)
58,188
51,699

5,941		 (27,687)
64,129
5,843 53,182
59,025		 (21,198) 57,640 36,442

All of the charity’s activities derived from continuing operations during the above two financial periods.

All recognised gains and losses are included in the above statement of financial activities.

Out There Supporting Families of Prisoners Limited 21

Balance sheet 31 March 2021

Notes
2021
£		 2020
£
Current assets
Debtors
6
Cash at bank and in hand
Creditors: Amounts falling due
within one year
7
Total net assets
The funds of the charity
Income funds:
Restricted funds
8
Unrestricted funds
.General funds
1,484
59,101		 1,004
42,816
60,585

(1,560)		 43,820
(7,378)
59,025 36,442

53,182
5,843		 57,640
(21,198)
59,025 36,442

The trustees consider that the charity is entitled to exemption from the requirement to have an audit under the provisions of section 477 of the Companies Act 2006 (“the Act”) and members have not required the charity to obtain an audit for the year in question in accordance with section 476 of the Act.

The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and for preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at 31 March 2021 and of its net income for the year in accordance with the requirements of sections 394 and 395 of the Act and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charity.

The financial statements have been prepared in accordance with the special provisions applicable to small companies within Part 15 of the Companies Act 2006 and in accordance with FRS 102

Approved by the trustees and signed on their behalf by:

Ms Jennie Lucas

Trustee

Approved on: 6 October 2021

Out There Supporting Families of Prisoners Limited Registered Company Number: 6239170 (England and Wales)

Out There Supporting Families of Prisoners Limited 22

Statement of cash flows Year to 31 March 2021

Notes
2021
£		 2020
£
Cash flows from operating activities:
Net cash provided by (used in) operating activities
A
Change in cash and cash equivalents in the year
Cash and cash equivalents at 1 April 2020
B
Cash and cash equivalents at 31 March 2021
B

16,285		 (24,747)

16,285


42,816
 (24,747)
67,563

59,101		 42,816

Notes to the statement of cash flows for the year to 31 March 2021.

A
B		 Reconciliation of net movement in funds to net cash provided by (used in) operating activities
2021
£
2020
£
Net movement in funds (as per the statement of financial activities)
22,583
(27,687)
Adjustments for:
Increase in debtors
(480)
(409)
(Decrease) increase in creditors
(5,818)
3,349
Net cashprovided by (used in) operating activities
16,285
(24,747)
Analysis of cash and cash equivalents
2021
£
2020
£
Total cash and cash equivalents:Cash at bank and in hand
59,101
42,816		 Reconciliation of net movement in funds to net cash provided by (used in) operating activities
2021
£
2020
£
Net movement in funds (as per the statement of financial activities)
22,583
(27,687)
Adjustments for:
Increase in debtors
(480)
(409)
(Decrease) increase in creditors
(5,818)
3,349
Net cashprovided by (used in) operating activities
16,285
(24,747)
Analysis of cash and cash equivalents
2021
£
2020
£
Total cash and cash equivalents:Cash at bank and in hand
59,101
42,816		 Reconciliation of net movement in funds to net cash provided by (used in) operating activities
2021
£
2020
£
Net movement in funds (as per the statement of financial activities)
22,583
(27,687)
Adjustments for:
Increase in debtors
(480)
(409)
(Decrease) increase in creditors
(5,818)
3,349
Net cashprovided by (used in) operating activities
16,285
(24,747)
Analysis of cash and cash equivalents
2021
£
2020
£
Total cash and cash equivalents:Cash at bank and in hand
59,101
42,816
Net movement in funds (as per the statement of financial activities)
Adjustments for:
Increase in debtors
(Decrease) increase in creditors
Net cashprovided by (used in) operating activities		 22,583
(480)
(5,818)		 (27,687)
(409)
3,349
16,285 (24,747)
Analysis of cash and cash equivalents 2021
£		 2020
£
Total cash and cash equivalents:Cash at bank and in hand 59,101 42,816

Out There Supporting Families of Prisoners Limited 23

Principal accounting policies 31 March 2021

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are laid out below.

Basis of preparation

These financial statements have been prepared for the year to 31 March 2021 with comparative information given in respect to the year to 31 March 2020.

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant accounting policies below or the notes to these financial statements.

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 United Kingdom and Republic of Ireland (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

The accounts are presented in sterling and are rounded to the nearest pound.

Assessment of going concern

The trustees have assessed whether the use of the going concern assumption is appropriate in preparing these financial statements. The trustees have made this assessment in respect to a period of at least one year from the date of approval of these financial statements.

The trustees acknowledge and recognise the potential impact of the Covid-19 pandemic on the charity and have concluded that there may be some negative consequences such as a greater challenges in acquiring grant income at a time when there are increased needs from its beneficiaries. However, the trustees will continue to monitor income, expenditure and cash flows closely and they are of the opinion that the charity will have sufficient resources to meet its liabilities as they fall due.

Critical accounting estimates and areas of judgement

The trustees have estimated future income and expenditure flows for the purposes of assessing going concern especially in the light of the Covid-19 pandemic and its possible impact on the charity’s financial position (see assessment of going concern above).

Out There Supporting Families of Prisoners Limited 24

Principal accounting policies 31 March 2021

Income recognition

Income is recognised in the period in which the charity has entitlement to the income, the amount of income can be measured reliably and it is probable that the income will be received.

Income comprises donations and grants.

Donations and grants are recognised when the charity has confirmation of both the amount and settlement date. In the event of donations or grants pledged but not received, the amount is accrued for where the receipt is considered probable. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.

In accordance with the Charities SORP FRS 102 volunteer time is not recognised.

Income from the government’s Coronavirus Job Retention Scheme is accounted for once the charity is entitled to the funding and the amount receivable has been quantified.

Expenditure recognition

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to make a payment to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis.

Expenditure on charitable activities includes all costs associated with furthering the charitable purposes of the charity through the provision of its charitable activities.

All expenditure is stated inclusive of irrecoverable VAT.

Fund structure

Restricted funds comprise monies raised for, or their use restricted to, a specific purpose, or contributions subject to donor imposed conditions.

General funds represent those monies which are freely available for application towards achieving any charitable purpose that falls within the charitable company’s charitable objects.

Debtors

Debtors are recognised at their settlement amount, less any provision for non-recoverability. Prepayments are valued at the amount prepaid. They have been discounted to the present value of the future cash receipt where such discounting is material.

Out There Supporting Families of Prisoners Limited 25

Principal accounting policies 31 March 2021

Cash at bank and in hand

Cash at bank and in hand represents such accounts and instruments that are available on demand or have a maturity of less than three months from the date of acquisition. Deposits for more than three months but less than one year have been disclosed as short term deposits. Cash placed on deposit for more than one year is disclosed as a fixed asset investment.

Creditors and provisions

Creditors and provisions are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Creditors and provisions are recognised at the amount the charity anticipates it will pay to settle the debt. They have been discounted to the present value of the future cash payment where such discounting is material.

Out There Supporting Families of Prisoners Limited 26

Notes to the financial statements 31 March 2021

1. Grants

Grants
Unrestricted
funds
£
Restricted
funds
£
2021
Total
funds
£		 Unrestricted
funds
£
Restricted
funds
£		 2020
Total
funds
£
Clothworkers Foundation
Anonymous
Trafford Housing Trust
The Daughters of Charity of St
Vincent de Paul, International
Daughters of Charity of St Vincent de
Paul Services
Albert Hunt Trust
LD Rope Trust
Duchy of Lancaster
The Albert Gubay Foundation
RLHG
Neighbourly Community Fund
Bolton at Home
Sir Harold Hood Charitable Trust
Salford CVS
Manchester Wellbeing Fund
The Fore
Cash 4 Kids
National Lottery Community Fund-
RC North West
National Lottery Community Fund-
Coronavirus Community Support
Fund
Julia & Hans Rausing
Forever Manchester
Card Factory
Groundwork Tesco
GM Aris Fund
Total funds		 —
—
—

—

1,000
—
6,000
—
—
10,000
400
6,000
2,000
—
—
—
—
—
—
—
—
—
—		 2,400
39,993
—
—
—
—
—
—
8,500
—
—
—
—
1,000
500
5,000
1,820
39,452
18,294
10,000
4,880
500
1,000
1,070
2,400

39,993

—

—
1,000

—

6,000

—

8,500

10,000

400

6,000

2,000

1,000

500

5,000

1,820

39,452

18,294

10,000

4,880

500

1,000

1,070		 —
—
4,000
8,883
—
—
—
1,000
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—		 —
25,000
2,250
—
—
1,000
5,100
—
53,393
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—		 —
25,000
6,250
8,883
1,000
5,100
1,000
53,393
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
25,400 134,409
159,809		 13,883 86,743 100,626

2. Staff costs and remuneration of key management personnel

Staff costs and remuneration of key management personnel
2021
£		 2020
£
Staff costs during the year were as follows:
Wages and salaries
Social security costs
Pension costs		 111,023
5,124
1,885		 98,050
5,097
1,802
118,032 104,949

The average number of employees during the year was 6 (2020 - 6). The full-time equivalent number of employees was 5 (2020 - 5).

The key management personnel of the charity in charge of directing and controlling, running and operating the charity on a day-to-day basis comprise the trustees and the Director. The total remuneration (including taxable benefits and employer’s pension contributions) of the key management personnel for the year was £34,007 (2020 - £35,749).

There are no employees who received employee benefits (excluding employer pension costs) of more than £60,000 (2020 - none).

Out There Supporting Families of Prisoners Limited 27

Notes to the financial statements 31 March 2021

3. Net movement in funds i.e. net income (expenditure)

This is stated after charging

2021
Total
funds
£
118,032
1,560		 2020
Total
funds
£
Staff costs (note 2)
Independent examination/audit fee		 104,949
1,320

4. Trustees’ remuneration

None of the trustees received any remuneration in respect of their services during the year (2020 - £nil). The charitable company paid £32 (2020 - £46) in respect of trustees’ meetings costs on behalf of all the trustees.

5. Taxation

Out There Supporting Families of Prisoners Limited is a registered charitable company and, therefore, is not liable to income tax or corporation tax on income derived from its charitable activities, as it falls within the various exemptions available to registered charities.

6. Debtors

2021
£		 2020
£
Prepayments and accrued income 1,484 1,004

7. Creditors

2021
£		 2020
£
Wages, social security and other taxes
Sundry creditors and accruals		 —
1,560		 2,118
5,260
1,560 7,378

8. Restricted funds

At 1
April
2020
£		 Income
£		 Expenditure
£
At 31
March
2021
£
Staff costs fund
Database fund
Building refurbishment fund
Wellbeing fund
Other funds		 31,142
2,250
24,248
—
—
97,293

—

—

16,520

20,596
(102,948)

(2,250)

(1,500)

(11,573)

(20,596)		 25,487
—
22,748
4,947
—
57,640
134,409
(138,867)		 53,182

Out There Supporting Families of Prisoners Limited 28

Notes to the financial statements 31 March 2021

8. Restricted funds (continued)

At 1
April
2019
£		 Income
£		 Expenditure
£		 At 31
March
2020
£
Staff costs fund
Database fund
Building refurbishment fund
Wellbeing days fund
Other funds		 5,137
—
—
804
—
53,583

2,250

25,760

1,750

3,400
(27,578)

—

(1,512)

(2,554)

(3,400)		 31,142
2,250
24,248
—
—
5,941
86,743
(35,044)		 57,640

Staff costs fund

The staff costs fund comprises monies given toward various salaries.

Database fund

The database fund represents monies give specifically to upgrade the database.

Building refurbishment fund

The building refurbishment fund represents monies given for the external refurbishment of the buildings.

Wellbeing fund

The wellbeing days fund represented funding received to cover the costs of three wellbeing days.

Other funds

Other funds represented funding received for specific purposes.

9. Analysis of net assets between funds

Analysis of net assets between funds
General
fund
£		 Restricted
funds
£		 2021
Total
funds
£
Fund balances at 31 March 2021 are
represented by:
Current assets
Current liabilities
Total net assets		 7,403
(1,560)		 53,182
—		 60,585
(1,560)
5,843 53,182 59,025
General
fund
£		 Restricted
funds
£		 2020
Total
funds
£
Fund balances at 31 March 2020 are
represented by:
Current assets
Current liabilities
Total net assets		 (13,820)
(7,378)
57,640
—		 43,820
(7,378)
(21,198) 57,640 36,442

Out There Supporting Families of Prisoners Limited 29

Notes to the financial statements 31 March 2021

10. Controlling party and ultimate parent

The sole member of the charitable company, and thus its parent entity, is DCSVP Services, a registered charity (Charity Registration Number 114326) and a company limited by guarantee (Company Registration Number 07638065 (England and Wales)). The charitable company was established by the Daughters of Charity of St Vincent de Paul, a Roman Catholic religious congregation, in order to safeguard its Vincentian ethos.

The financial statements of DCSVP Services can be obtained from Provincial House, The Ridgeway, Mill Hill, London, NW7 1RE.

11. Member’s liability

The charitable company is limited by guarantee. In the event of the charitable company being wound up, the member is required to contribute an amount not exceeding £1.

12. Connected organisations and related party transactions

The Daughters of Charity of St Vincent de Paul (the Congregation) and Daughters of Charity of St Vincent de Paul Charitable Trust (Charity Registration No 236803 (England and Wales), SCO39155 (Scotland)) are connected to the charitable company by virtue of the fact that Out There Supporting Families of Prisoners Limited was initiated by the Congregation and the fact that two of the trustees of Out There Supporting Families of Prisoners Limited who served during the year were Daughters of Charity of St Vincent de Paul, one of which was also a trustee of the Charitable Trust.

During the year the Charitable Trust paid Out There £4,500 in return for the hire of a room (2020 - £nil). There were no transactions between the Congregation and Out There (2020 - none).

There were no other related party transactions in the year (2020 - none).

Out There Supporting Families of Prisoners Limited 30