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2023-03-31-accounts

Annual Report and Financial Statements 31 March 2023

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 3
Chair’s foreword 4
Trustees’ report 5
Independent auditor’s report 22
Financial statements
Statement of financial activities 27
Balance sheet 28
Statement of cash flows 29
Principal accounting policies 30
Notes to the financial statements 33

Reference and administrative details of the charitable company, its trustees and advisers Year to 31 March 2023

Patron Bishop Terence Brain
Trustees Sister Mary Theresa Bain DC
Mr David Darlington
Ms Vanessa Hamnett
Ms Mary Mc Donagh
Sister Kathleen Page DC
Ms Emma Russ
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 auditor 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 3

Chairs’ foreword Year to 31 March 2023

I’m very proud to present the Out There annual report and accounts for the year ending 31 March 2023.

This year was another year of evolution. As we emerged from the covid-19 pandemic, we saw a split in those desperate to see people face-to-face again, and those wishing to remain cautious and at home. We listened and developed our services, accordingly, providing a more diverse range of support.

Despite the challenges of the pandemic, which were still very much present at the start of this period, we grew our offer to children and young people affected by the imprisonment of a loved one, with some fantastic feedback that you can read in this report.

In addition to the front-line service delivery, we focused on organisational development: continuing our project to better understand how to measure the impact of our work and refurbishing our buildings which are already proving popular with other local community organisations, allowing us to deepen partnerships with complementary services.

Once again, this was all made possible thanks to the skills, adaptability and resilience of our fantastic staff. The trustees are very grateful to them for their continued dedication and hard work.

The funding landscape was difficult last year but, subsequent to the close of the financial year, we have secured several multi-year grants which give us some comfort that we will be able to continue our work in the coming years. This will be vital since as we file this report, we are heading into another period of uncertainty with the cost-of-living crisis hitting so many households. We expect demand for support to change once again but feel well placed to meet these needs.

Chair of Board of Trustees

Out There Supporting Families of Prisoners Limited 4

Trustees’ report Year to 31 March 2023

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 2023.

The financial statements have been prepared in accordance with the accounting policies set out on pages 30 to 31 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 wellbeing and mental health of families and children impacted by the imprisonment of a loved one.

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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Trustees’ report Year to 31 March 2023

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.

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Trustees’ report Year to 31 March 2023

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

Family Support & Emotional Wellbeing

432 people benefitted from the support of Out There during the year. This includes family members and professionals wanting to contact us for advice and support. 144 families worked with us as part of our ongoing family support work.

Families contacted the charity themselves, but we also continued to get referrals from other organisations including prison and chaplain staff, social services, schools and other local agencies.

The main issues families approached us for support with during the year were emotional wellbeing, concerns for the prisoner and visiting and staying in touch with family members in prison.

They also raised a range of other issues particularly financial issues and concern for their children. These latter issues are referred to later in the report.

Support around emotional wellbeing came primarily from 1-1 support from our family support workers and our small team of volunteers, through home visits and telephone calls throughout the year.

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Trustees’ report Year to 31 March 2023

Achievements and Performance (continued)

Family Support & Emotional Wellbeing (continued)

In addition we continued with our wellbeing days throughout the year. Below is an example of one of the days:

Our primary contact within a family is typically the female relative of a prisoner and they feel the mental and physical impact of seperation, managing contact with the prisoner and caring for the rest of the family on the outside. It is hard, when so much attention is focused on the wellbeing of others, to make time for self care. Wellbeing days give family members access to a range of treatments such as reiki and masaage and also offer the opportunity for family members to meet others who also have a family member in prison.

Some family members are not always able to get to a wellbeing day and a number prefer not to attend but still want to have the opportunity to take part in wellbeing activities at home. We have through the year delivered wellbeing packs to family members at home.

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Trustees’ report Year to 31 March 2023

Achievements and Performance (continued)

Family Support & Emotional Wellbeing (continued)

In addition to wellbeing days we have this year started to hold get togethers for Family Members on one Friday a month. The idea of these is to enable family members to come together at our Hub, to meet with the team at Out There and discuss any issue that they need support with, or simply to have a space to meet other families in a relaxed environment. The first sessions we have held have been popular and family members are starting to suggest topics they would like to explore or discussions they would like to have. An example of this is a recent session where a speaker came to talk about Adverse Childhood Experiences and the impact of Trauma. We want to explore going forward the ways these sessions can provide an opportunity for family members to offer more support to each other which already happens on family days and wellbeing days.

Financial and Practical Support

As a charity we know that having a family member in prison can have a detrimental impact on a family’s finances. This can include:

All of the above can have a knock on impact on financial circumstances and be linked to other issues that family’s often share with us such as housing difficulties and debt. Post Covid, families have also been affected by wider economic circumstances and the cost of living crisis.

We have continued to offer practical help and support to families. Our family support/welfare fund has enabled us to help families with particulary emergency issues such as cost of utilities and food.

In addition, we have been able to help with other more substantial costs such as white goods and other essential household items and school uniforms. We know that at times like Christnas the financial pressures on families can be even greater. We are grateful to organisations such as Porchbox, Cash for Kids and the Gunner Cooke Foundation who enable us to help families at Christmas time.

Out There Supporting Families of Prisoners Limited 9

Trustees’ report Year to 31 March 2023

Achievements and Performance (continued)

Financial and Practical Support (continued)

We have continued to signpost to relevant organisations to help support families and this has included both local organisations and national schemes such as BBC Children In Need Emergency Essentials. We know that in the current economic climate the financial challenges facing families are likely to continue and we want to ensure we are offering the best support and advice we possibly can to families. This has meant engaging with local organisation such as Greater Manchester Poverty Action to ensure we are up to date with initiatives across Greater Manchester and hoping to help families address longer term issues such as debt as well as addressing emergency needs.

As mentioned above, maintaining contact with family members in prison and visiting them can also be costly. Whilst we advise and support families to access the government’s help with prison visits there are sometimes when this help is not accessible to family members, and we will on occasion help with costs or more regularly one of our fantastic volunteers will help with transport to and from the prison. The latter also helps with broader support for family members as our volunteers often build a rapport when taking family members on a prison visit.

Family activities

We held activities throughout the year for family members to come together with their children and others. Increasingly as well as using our Hub we are holding activities across Greater Manchester. Families help to decide the kind of activities they want to see happen throughout the year. Below are some pictures of family activities throughout the year, including visits to Chester Zoo, Manchester Art Gallery and a trip to the circus.

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Trustees’ report Year to 31 March 2023

Achievements and Performance (continued)

Family activities (continued)

Below is some of the feedback we have received for events:

‘They loved the tour, thank you so much’

‘Thanks for persuading us to come, wasn’t sure meeting new people but everyone was friendly’

Children and Young People

We continued to offer a 1-1 support service for children and young people impacted by the imprisonment of a loved one in Greater Manchester.

The service takes referrals from families, school staff and other professionals and offers support for the child agreed between them, their family and the Children and Young People team at Out There.

The service offered allows children who might be struggling with the imprisonment of their family member to have some time and support to explore any concerns or worries they might have and take part in activities that build their own wellbeing through a time that can be difficult.

Below are just two pieces of feedback from those who have accessed the service:

K has offered much needed support to the child and family during this difficult time. K has been a consistent support and a crucial part of the team supporting the family through a Child in Need plan. Huge progress has been made due to the support of Out There (Mrs H – School Pastoral Worker)

I feel better than before my sessions, this is because I have been able to talk and write about my feelings. (ET – School Pupil Aged 10)

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Trustees’ report Year to 31 March 2023

Achievements and Performance (continued)

Our Building & working with others

We have continued to develop our building as a Hub for our work and work with others.

The Hub consists of two modular buildings that is used throughout the week now by different organisations and charities for their work

The building is now the base for the Trafford Hub as part of the GM Welfare Service, a pilot project Out There is now delivering in support of the Big Life Group. The charity HomeStart Trafford, Sallford and Wigan uses the building for training and support for its staff and volunteers, to deliver family support. The charity Women Matta, which is part of the National Charity Women in Prison, offers support to women in Trafford who are vulnerable and marginalised, including those who are affected by the criminal justice system. We use colocation to support families where there is a crossover in the work that we do. In addition the building is used for broader community benefit with meetings such as Old Trafford Community collective, a meeting of organisations working in Trafford coming together to discuss their work and projects.

Work this year has focused on replacing the roof to the 2[nd] of our modular buildings meaning we now have a full range across both buildings of flexible rooms and spaces for work.

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Trustees’ report Year to 31 March 2023

Achievements and Performance (continued)

Our Impact and Engagement

We are committed as a small charity to involving the families we work with in the support we provide. Our 1-1 support for families and children and young people is led by them. We use an outcome wheel which looks at the different areas of concern families have such as emotional wellbeing or concern for the prisoner or housing to help direct how we can best support people. We use the outcome wheels to measure the impact of two important aspects of our work:

In both cases we want emotional wellbeing to improve or not deteriorate and we want family members to have greater sense of social connection or that they do not feel more isolated

We have now started to aggregate some of the scores that we obtain from the outcome wheels in order to understand our impact.

In the last year 100% of family members who did a 3 month follow up on their outcome wheel reported that their emotional wellbeing had improved and 80% reported that they felt less socially isolated.

We have to be mindful as a small charity that a number of things can impact this score, but it is an encouraging sign of the value of our support.

As well as outcome wheels and ongoing feedback we again completed our annual survey of family members who we had supported. Below are some of the feedback comments we received:

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Trustees’ report Year to 31 March 2023

Achievements and Performance (continued)

Support for our Team

The trustees are grateful to the team of staff and volunteers at Out There that helps deliver our work. As an organisation we are committed to doing what we can to support staff wellbeing. Family Support staff have for example access to external supervision. We are grateful this year to the Tudor Trust who provided us with a grant to support staff wellbeing. The abve picture shows some of the staff team enjoying a wellbeing day at a local pottery centre. Volunteers have also had the opportunity to access wellbeing treatments thanks to this generous grant.

Financial review

Results for the period

A summary of the charity’s income and expenditure can be found on page 27 of the attached financial statements.

The total income for the year amounted to £ 287,700 (2022 - £184,593). Of this, £252,977 (2022 - £168,757) was received from grants and a further £19,119 (2022 - £10,388) from donations.

During the year total expenditure amounted to £209,311 (2022 - £217,319) including £152,232 (2022 - £121,818) in relation to staff costs.

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Trustees’ report Year to 31 March 2023

Financial review (continued)

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 2023 amounted to £104,688 (2022 - £26,299).

Restricted funds comprise monies given for specific purposes and amounted to £108,355 at 31 March 2023 (2022 - £49,806).

General funds, or free reserves, at 31 March 2023 were in deficit by £3,667 (2022 – deficit by £23,507). Although general funds 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 1149326) 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.

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.

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Trustees’ report Year to 31 March 2023

Governance, structure and management (continued)

The following trustees served throughout the period unless otherwise indicated.

Trustee Sister Mary Theresa Bain DC Sister Bridget Dowd DC (resigned April 2022) Mr David Darlington Ms Vanessa Hamnett Ms Jennie Lucas (resigned June 2022) Ms Mary McDonagh Sister Kathleen Page DC (appointed June 2022) Ms Emma Russ

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 £ nil (2022 - £ nil) 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.

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.

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.

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Trustees’ report Year to 31 March 2023

Governance, structure and management (continued)

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 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.

Ms Mary McDonagh

Mary has worked for Greater Manchester Probation Service for 26 years in a variety of roles and settings including sentence management, court and approved premises. She has spent the majority of her career working in sentence management with people on probation and their families. She has worked across the whole of Greater Manchester and has forged strong partnership connections. She is currently working in the national learning and development team with a focus on the delivery of pqip training (trainee probation officers) and wider staff learning and development initiatives.

Sister Kathleen Page DC

Sister Kathleen is a Daughter of Charity. Her work has included leading a number of charitable organisations and she has extensive experience in social care, project management and pastoral care. She has, in her previous roles, worked with people experiencing difficulties within the family, including imprisonment. She is committed to supporting people with any changes they want to make their lives, and systemic changes that make the lives of all better.

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.

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.

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Trustees’ report Year to 31 March 2023

Governance, structure and management (continued)

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:

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Trustees’ report Year to 31 March 2023

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

Governance, structure and management (continued)

Statement of trustees’ responsibilities (continued)

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.

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

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Trustees’ report Year to 31 March 2023

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 the broader macroeconomic environment.

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Trustees’ report Year to 31 March 2023

Governance, structure and management (continued)

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 2023, the charity received no complaints about its fundraising activities.

Approved by the trustees and signed on their behalf by:

David Darlington

Trustee

Approved by the trustees on: 27[th] June 2023

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Independent auditor’s report Year to 31 March 2023

Independent auditor’s report to the members of Out There Supporting Families of Prisoners Limited

Opinion

We have audited the financial statements of Out There Supporting Families of Prisoners Limited (the ‘charitable company’) for the year ended 31 March 2023 which comprise the statement of financial activities, the balance sheet, the statement of cash flows, the principal accounting policies and the notes to the financial statements. 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:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on 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.

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Independent auditor’s report Year to 31 March 2023

Other information

The other information comprises the information included in the annual report and financial statements, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report and financial statements. 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.

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 course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. 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:

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’ report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

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Independent auditor’s report Year to 31 March 2023

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement, the trustees (who are also the directors of the charitable company for the 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 of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

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Independent auditor’s report Year to 31 March 2023

Auditor’s responsibilities for the audit of the financial statements (continued)

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

We assessed the susceptibility of the charitable company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

We did not identify any irregularities, including fraud.

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

Out There Supporting Families of Prisoners Limited 25

Independent auditor’s report Year to 31 March 2023

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.

Amanda Francis, Senior Statutory Auditor 12 July 2023 for and on behalf of Buzzacott LLP, Statutory Auditor 130 Wood Street London EC2V 6DL

Out There Supporting Families of Prisoners Limited 26

Statement of financial activities Year to 31 March 2023 (including an income and expenditure account)

Notes
Unrestricted
funds
£


Restricted
funds
£
2023
Total
funds
£		 Unrestricted
funds
£


Restricted
funds
£		 2022
Total
funds
£
Income:
Donations
Grants
1
Room hire
Miscellaneous
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
. Printing, postage and
stationery
. Advertising and marketing
. Telephone and IT costs
. Insurance
. Welfare donations and family
support
. Audit fee
. Bank charges
. Other expenses
Total expenditure
Net movement in funds
i.e. net income (expenditure)
3
Reconciliation of funds:
Fund balances brought forward
at 1 April 2022
Fund balances carried forward
at 31 March 2023		 19,119

39,080
15,584
20
—

213,897

—

—
19,119
252,977

15,584

20		 10,388
38,204
5,115
333
—

130,553

—

—		 10,388
168,757
5,115
333
73,803
213,897		 287,700 54,040
130,553
184,593

20,325
1,561
15,303
—
—
1,522
500
7,147
1,031
2,492
2,400
475
1,207
131,907

704

7,644

2,376

1,917

—

—

—

—

10,800

—

—

—		 152,232

2,265

22,947

2,376

1,917
1,522

500

7,147

1,031
13,292

2,400

475

1,207		 46,082
—
19,432
—
1,643
1,140
175
8,989
2,048
—
3,156
—
725
75,736

1,507

42,308

1,428

—

—

—

—

—

12,950

—

—

—		 121,818

1,507

61,740

1,428

1,643
1,140

175

8,989

2,048
12,950

3,156

—

725
53,963
155,348		 209,311 83,390
133,929		 217,319

19,840
(23,507)
58,549
49,806		 78,389
26,299		 (29,350)
5,843
(3,376)

53,182		 (32,726)
59,025
(3,667) 108,355 104,688 (23,507) 49,806 26,299

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 27

Balance sheet 31 March 2023

Notes
2023
£		 2022
£
Fixed Assets
Tangible assets
6
Current assets
Debtors
7
Cash at bank and in hand
Creditors: Amounts falling due within one year
8
Total net assets
The funds of the charity
Income funds:
Restricted funds
9
Unrestricted funds
. General funds

55,526		 —



13,681
40,937		 3,148
25,613
54,618

**(5,456) **		 28,761
(2,462)
49,162 26,299

104,688		 26,299




108,355

**(3,667) **		 49,806
(23,507)
104,688 26,299

Approved by the trustees and signed on their behalf by:

David Darlington

Trustee

Approved on: 27[th] June 2023

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

Out There Supporting Families of Prisoners Limited 28

Statement of cash flows Year to 31 March 2023

Notes
2023
£		 2022
£
Cash flows from operating activities:
Net cash provided by (used in) operating activities
A
Cash flows from investing activities
Purchase of leasehold improvements
Change in cash and cash equivalents in the year
Cash and cash equivalents at 1 April 2022
B
Cash and cash equivalents at 31 March 2023
B

74,365


**(59,041) **		 (33,488)
—

15,324


25,613
 (33,488)
59,101

40,937		 25,613
Notes to the statement of cash flows for the year to 31 March 2023.
A Reconciliation of net movement in funds to net cash provided by (used in) operating activities
2023
£
2022
£
Net movement in funds (as per the statement of financial activities)
78,389
(32,726)
Adjustments for:
Depreciation charge
3,515
—
Increase in debtors
(10,533)
(1,664)
Increase (decrease) in creditors
2,994
902
Net cashprovided by (used in) operating activities
74,365
(33,488)		 Reconciliation of net movement in funds to net cash provided by (used in) operating activities
2023
£
2022
£
Net movement in funds (as per the statement of financial activities)
78,389
(32,726)
Adjustments for:
Depreciation charge
3,515
—
Increase in debtors
(10,533)
(1,664)
Increase (decrease) in creditors
2,994
902
Net cashprovided by (used in) operating activities
74,365
(33,488)		 Reconciliation of net movement in funds to net cash provided by (used in) operating activities
2023
£
2022
£
Net movement in funds (as per the statement of financial activities)
78,389
(32,726)
Adjustments for:
Depreciation charge
3,515
—
Increase in debtors
(10,533)
(1,664)
Increase (decrease) in creditors
2,994
902
Net cashprovided by (used in) operating activities
74,365
(33,488)
Net movement in funds (as per the statement of financial activities)
Adjustments for:
Depreciation charge
Increase in debtors
Increase (decrease) in creditors
Net cashprovided by (used in) operating activities		 78,389
3,515
(10,533)
2,994		 (32,726)
—
(1,664)
902
74,365 (33,488)
B Analysis of net debt i.e. cash and cash equivalents 2023
£		 2022
£
Total cash and cash equivalents:Cash at bank and in hand 40,937 25,613

Out There Supporting Families of Prisoners Limited 29

Principal accounting policies 31 March 2023

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 2023 with comparative information given in respect to the year to 31 March 2022.

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 impact of the aftermath of the Covid-19 pandemic on the charity as well as the impact of the current macroeconomic and geopolitical climate. They 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 beneficiaries and increased pressure on costs due to inflation. 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 (see assessment of going concern above). There are no other critical accounting estimates or areas of judgement.

Income recognition

Income comprises donations and grants, Coronavirus Job Retention Scheme funding, income from room hire and miscellaneous income.

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.

Out There Supporting Families of Prisoners Limited 30

Principal accounting policies 31 March 2023

Income recognition (continued)

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.

Funding 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.

Tangible fixed assets

Leasehold Improvements are capitalised and written off over their expected useful life which equates to the remaining length of the lease.

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.

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.

Out There Supporting Families of Prisoners Limited 31

Principal accounting policies 31 March 2023

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.

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.

Leased assets

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the statement of financial activities on a straight-line basis over the term of the lease.

Out There Supporting Families of Prisoners Limited 32

Notes to the financial statements 31 March 2023

1. Grants

Grants
Unrestricted
funds
**£ **

Restricted
funds
£		 2023
Total
funds
£		 Unrestricted
funds
£


Restricted
funds
£
2022
Total
funds
£
Trafford MBC Government grants
Clothworkers Foundation
Anonymous
Trafford Housing Trust
The Daughters of Charity of St
Vincent de Paul, International
HM Prison and Probation Service
Virgin Media Community Fund
Screwfix Foundation
Mothers Union
Trafford MBC
Trafford MBC TMBC
GMP Sheriff Fund
CYP Trustees of the
The Charity Services TCSPTW
Arnold Clark
The Rope Trust
Duchy of Lancaster
The Albert Gubay Foundation –
building refurbishment
The Albert Gubay Foundation –
support worker
Bolton at Home
The Big Life Group GM IRS
Cash 4 Kids
The National Lottery Community
Fund
The National Lottery Awards for All
The Tudor Trust
World Day of Prayer Switzerland
Marks and Spencer Fund
Total funds		 —
—
—
—
—
—
—
—
—
—
—
—
—
—
—
3,000
—
—
—
8,000
3,080
—
—
—
25,000
—
—		 —
—
—
9,500
—
10,000
—
—
—
—
—
—
—
—
—
—
—
68,417
35,500
—
32,755
5,475
33,250
10,000
2,000
6,000
1,000		 —
—
—
9,500
—
10,000
—
—
—
—
—
—
—
—
—
3,000
—
68,417
35,500
8,000
35,835
5,475
33,250
10,000
27,000
6,000
1,000		 10,667
—
—
—
5,037
—
—
—
—
—
7,500
—
—
—
1,000
—
—
—
—
14,000
—
—
—
—
—
—
—
—

10,000
39,993
24,500

—
—
1,000

5,000

300

7,000
—

1,975

1,000

150
—
—
2,000
35,500

—

—
—
2,135

—

—
—
—
—
10,667

10,000

39,993

24,500
5,037

—

1,000
5,000
300
7,000
7,500
1,975
1,000
150
1,000
—

2,000

35,500
—
14,000

—

2,135
—
—

—
—
—
39,080 213,897 252,977 38,204
130,553
168,757

2. Staff costs and remuneration of key management personnel

Staff costs and remuneration of key management personnel
2023
£		 2022
£
Staff costs during the year were as follows:
Wages and salaries
Social security costs
Pension costs		 141,437
8,289
2,506		 114,310
5,558
1,950
152,232 121,818

The average number of employees during the year was 6 (2022 - 6). The full-time equivalent number of employees was 5 (2022 - 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 £ 44,702 (2022 - £37,059).

There are no employees who received remuneration (including employee benefits but excluding employer pension costs) of more than £ 60,000.

Out There Supporting Families of Prisoners Limited 33

Notes to the financial statements 31 March 2023

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

This is stated after charging

Staff costs (note 2)
Audit fee		 2023
Total
funds
£
152,232
2,400		 2022
Total
funds
£
121,818
3,156

As the charity is part of a large group, it is required to have its accounts audited rather than have an independent examination. The difference between the independent examination fee and audit fee is £2,500 plus VAT, which has been paid by the parent charity, DCSVP Services.

4. Trustees’ remuneration

None of the trustees received any remuneration in respect of their services during the year (2022 - £nil). No expenses (2022 - £nil) were reimbursed to 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. Tangible fixed assets

Tangible fixed assets
Leasehold
Improvements
£
Cost
At 1 April 2022
Additions
at 31 March 2023
Depreciation
At 1 April 2022
Charge for year
At 31 March 2023
Net book values
At 31 March 2023
At 31 March 2022		 —
59,041
59,041
—
3,515
3,515
55,526
—

7. Debtors

Debtors
2023
£		 2022
£
Prepayments and accrued income
Grants receivable		 1,181
12,500		 1,148
2,000
13,681 3,148

Out There Supporting Families of Prisoners Limited 34

Notes to the financial statements 31 March 2023

8. Creditors

2023
£		 2022
£
2,462
Sundrycreditors and accruals 5,456

9. Restricted funds

At 1
April
2022
£		 Income
£		 Expenditure
£		 At 31
March
2023
£
Staff costs fund
Travel, training and supervision fund
Building refurbishment fund
Leasehold improvement fund
Family activities and welfare fund		 45,745
1,064
2,440
—
557
97,005

6,000

19,376

59,041

32,475
(131,907)

(4,997)

(4,129)

(3,515)

(10,800)		 10,843
2,067
17,687
55,526
22,232
49,806
213,897
(155,348)		 108,355
At 1
April
2021
£		 Income
£		 Expenditure
£		 At 31
March
2022
£
Staff costs fund
Travel, training and supervision fund
Building refurbishment fund
Family Activities and welfare fund		 25,487
—
22,748
4,947
95,993

4,000

22,000

8,560
(75,735)

(2,936)

(42,308)

(12,950)		 45,745
1,064
2,440
557
53,182
130,553
(133,929)		 49,806

Staff costs fund

The staff costs fund comprises monies given toward various salaries.

Travel, Training and supervision fund

The travel, training and supervision fund comprises monies given specifically for staff travel, training and supervision.

Building refurbishment fund

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

Family Activities and Wellbeing fund

The family activities and welfare fund represented funding received to cover the costs of family activities and welfare.

Leasehold Improvement Fund

The leasehold improvement fund represents monies give specifically to upgrade the existing leasehold building.

Out There Supporting Families of Prisoners Limited 35

Notes to the financial statements 31 March 2023

10. Analysis of net assets between funds

Analysis of net assets between funds
General
fund
£		 Restricted
funds
£		 2023
Total
funds
£
Fund balances at 31 March 2023 are represented by:
Fixed Assets
Current assets
Current liabilities
Total net(liabilities) assets		 —
1,789
(5,456)		 55,526
52,829
—		 55,526
54,618
(5,456)
(3,667) 108,355 104,688
General
fund
£		 Restricted
funds
£		 2022
Total
funds
£
Fund balances at 31 March 2022 are represented by:
Current assets
Current liabilities
Total net assets		 (21,045)
(2,462)		 49,806
—		 28,761
(2,462)
(23,507) 49,806 26,299

11. 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 114926) 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 may be obtained from Provincial House, The Ridgeway, Mill Hill, London, NW7 1RE.

12. 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.

13. 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 £nil in return for the hire of a room (2022 - £1,500) and one donation of £225 (2022 - £nil) was received from trustees and other entities they are connected to. There were no transactions between the Congregation and Out There (2022 - none).

Out There Supporting Families of Prisoners Limited 36