OUT V. THEREA SUPPORTING FAMILIES OF PAISONEAS Annual Report and Flnancial Ststements 31 March 2024 Charity Registratbon Number 1120342 Company Registration Number 6239170 (England and Wales) Contents Rgports Refèrence and admlnistrative details of the Charitable company. its trustees and advisers Chairfs foreword Trustees, report Independent auditor's report 18 Flnanclal statsments Statemeni of financial activities 23 Balance sheel 24 statement of cash flows 25 Principal accounting policies Noles to Ihe financial statements 26 29 Refer•nc• and admlnlstratlve detslls of the charltable company• Its trustaas and advlsors Year to 31 March 2024 Patron Bishop Terence Brain Trust••s Sister Mary Therèsa Bain DC Mr David Darlington Ms Vanessa Hamnett Ms Mary Mc Donagh Sister Kathleen Page DC Ms Emma Russ Reglstered offlce 2a Powell Street Old Trafford Manchester M16 7QQ Tolephon• 0161232 8986 Company r•gl8trallon numb•r 6239170 (England and Wales) Charlty rnglstratlon number 1120342 Dlractor Mark Turnbull Ind•p•nd•nt audltor Buzzacott LLP 130 Wood Street London EC2V 6DL Bankorj Co-operative Bank plc PO Box 250 Delf House Southway Skelmersdale 86wr Out There Supporting Families of Prisoners Limited 3 Chalrs. foreword Year lo 31 March 2024 l am pleased to share Out There's annual report for 202>2024. The Trustees are proud of the work the team have Gonlinued to do to support famili8s impacted by the imprisonment of loved one, and the development and strengthening of our wor* to support children and young people. The value of this support is demonstrated in the WO￿ the team have done to record inpact, and the resp)ns8s from families directly in our annual suNey, as well as the case studies in our annual report whlch demonstrate some ol the challenges families go through arKI our work to support them. This changlng and continued demand for our support is set against a context of continued challenges in funding for small charities, but again the leam have continued to develop other partnershlps and use of our Hub lo support our work, We continue to look for opportunities to work collaboratively wilh others and see this as important to the work we do going fo￿ard. Chair of Board of Trustees Out There Supporting Families of Prisoners Limited 4 Trusteos, report Year to 31 March 2024 The trustees present their stalutory report together with the financial slatemenls of Out There Supporting Families of Prisoners Limited (°Out There") for the yeaf ende(131 March 2024. The financial statements have been prepared in accordance with the accounting policies set out on pages 26 to 27 and comply with the charitsble 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). Prlnclpal alms and actlvltles 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 famllles are.. • Visiting prison and maintaining conts¢t; Concerns for the prisoner whilst serving their sentence; Emotional wellbeing and mental health issues; Concerns for chlldren and the impact of imprisonment on Ihem; and Practical issues such as housing and financlal difficultles. Out There's support is available lo families across Greatèr Manchester. The support Out There offers includ8S: Famlly Support Every family we work with has a named famlly support worker who will work with them through any difficulties Ihey encounter. There may be practical issues, such as challenges with finances or housing, emotional and mental heallh difficulties, through to concem 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 famity. 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 wilh 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 diffe￿nI 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 famity may be receiving. Pre-sentence Imprisonmenl Post release Out There Supporting Families of Prisoners Limited 5 Truslees, report Year to 31 March 2024 Prfnclpal alms and aCtI￿tIeS (continued) Wellbelng days and wellbelng support In addition to one to one support and to help support famili8s going through a difficult time. we organise: Wellb8lng days for adults three or four times per year with qualified tharapists includlng treatments such as reiki, massage, hand-massage and manicure. These days enable individuals to mix with othar peopl& sharing similar experiences and provide an opportunity for informal 'peer support, in a relaxed setting. Stand•alone workshops and days ft>r famlly members to come together and explore issues such as stress and anxiety and to access mutual support Support to access other mentsl health and wellbeing services across Greater Manchester, Wellbeing packs delivered to famlly members to support our wellbeing work and to encourage self-care. Famlly days and actlvltles We support families and children to come together for leisure activities throughout Ihe year. This might include full day activities such as indoor climbing, or visits to an art gallery or museum. We also ty to offer activities in Ihe main school holidays at locations across Grealer Manchester. This has included cook and eat activities and craft activitles. Chlldren and young people support We now have a dedicated resource to support chlldren and young people experiencing the impact of having a loved one in prison. This support includes • 1.1 support - we offer 1-1 support to primary school age children. We do thls through a programme ¢alled 'Drawing and Talking. or a bespoke programme of support agreed with Ihe parent or caregiver. older children we have great links across Greater Manchester to link young people to organisations in their local community. • Communlcatlon - support for families to find the right words to use when explaining to children where their loved one is, and why, in an age-appropriate way. + Prfson Vlslls - visiting a loved one In prison can be a daunting experience. We have a booklet that can help children and their families before a prison visit. We also will support families on a first visit if needed. Alongslde 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 actNities in Iheir local area. Out There Supporting Families of Prisoners Limited 6 Trusteos, report Year to 31 March 2024 Prlnclpal alms and actlvilles (conlinued) Prfson Ilalson and famlly forums Family Support Workers have good connections wlthin prisons across the North West and will regularty support families with 8nquiries through prison Chaplains and other prison based Stsff. We actively encourage the families we work with to attend Family Forums at the prlsons they have a family member in. They then have the opportunity lo ask any questions, raise any concerns and understand better how the prison and visiting aclualty works. Post rnlease support Our work doos not stop when a family member is released from prison. Support continues lo be offered as needed, particularly as individuals and families adjust to life after thèy are released. A¢hl•vement8 and P•rformance Famlly Support and Cas• Studl•s In the last year, we have supported 171 Families1394 family members acros8 Greater Manchester. Families have continued to make contact with us directly and have raised the following main Issues when makin9 contact.. • Emotional wellbeing of partnerl famity members. • Concern for prisoners. Chlldren & young person support. • Vlsiting prisoner, staying in tOUGh. • Financial Support In addition, we have continued to receive referrals from a wide range of organisations Including prlson chaplaincy, other stslutory services, health providers, and schools. Once connected to us we offer 1-1 support In the home and over the phone and this has ontinued this year to offer both emotional support and practical support to families. In particular, we have assisted families dealing with the impact of the cost of living crisis. We have continued to access grant schemes for individuals and used our own funds to support families experienclng financial hardship, and in particular, supporting families with children Ihrough local support schemes such as Cash for Kids. Out There Supporting Familie8 of Prisoners Limited 7 Trustea8' report Year to 31 March 2024 Achl•v•m8nts and Perf•xman¢• (continued) Famlly Support and Case S¢udlas (continued) Below are two Gase studies of families we have worked with this past year. Rsstory R was referred to Out There in 2022 by an organisation she was wothing ￿th. R is 8 single Mum of Iwo girls, D Is 14 and L Is 3. R lost L s twin at birth and is still stmggling to come to tem7S With what happened. L's Dad had been i8iled and R wanted support to tell L whe Dad is but was unsure how to go about it. R wanted some support herself too as she wa8 very isolafed In her new area after relocating. We pmvlded an In-person sesslon with R to develop an 8ction plan on how/wh8t to tell L in 8 way In whlch she felt comfortable, resources wern provided to support thls, Includlng books, and a My Visit booklet. The older daughter D was supported In partnership with her School and we Gariied out an impact 88S8ssm8nt, 8 tool that was developed by the prison reform trusl with contributions from us and other charftles to gulde th8t wo￿. L is now aware of where her dad Is and has contact in place to communicate with hlm, R feels like the support she has recelved has hglped h8r to build trust with us and others and has been attending famlly actlvltles wllh L and D, the most recent in half temi trampollnlng. From lacking confidence R recenlly set up a baby loss awareness group for olhgrs who have been through thls and has recently s8cured paid employment with a local charlty C's story C self4eferred to Oul There In January 2023. C mentloned that she had come across Out There our webslte and would like to request support. C explalned that her partner was in prlson and was due for release in Spring 2024. C had three young children aged 6, 18 months, 8nd 8 months and felt she was struggling wlth them on her own. C explained Ihat she felt very Isolated as She dldn't have close famHy conneGtions and was interested In emotlon81 and wellbelng support for herself and a chance lo meet others golng thmugh slmll8r experigncgs of imprisonment of a loved one alongslde 8UPPOrt for her chlldr8n especially her eldest. C was assigned a Family Support Worker frcvn out There and a Hom8 Visit was arranged for the followlng week. It was agreed with C that support would be offered for her emotlonal wellbelng vla ongoing phone calls and home visits with her Family Support Worker. Shg was Invited to monthly Family Fridays, Wellbeing Days. and Family Days. supported In sourGing IoGal baby and mum gmups to enhance C's peer groups in her local community and she was given direct support to her eldest chlld from Out There's Children and Young Pemn s Coordinator. C also requested support In CIN meeting8 8s sometimes they left her feeling ovenyhelmed and confvs8d. Out There Supporting Families of Prisoners Limited 8 Trustees, report Year to 31 March 2024 Achlevements and Perlornian¢• (conlinued) Famlly Support and Case Studles (continued) C's story (continued) Durlng the first home vlslt, support was given to look into a Universal Credit check to ensure C was receiwng the benefits she was entitled to. Regular home visits have taken place since and C has led back to Out There that she finds the chance to talk to an adult about her dIfficult￿8 very helpful. C s Family Support worker applied for Children in Need funding for bedding for the Ghlldren and an air fryer. 8 doub18 pram was also sourced as C had mentioned this would help her get out and about more with the children. Another 8ppllcaflon Vla Mothers Union was also accepted for the family to have a Summer Hollday over the school holidays. C has regularly attended groups and activities provided by Out There. These include monthly Family Friday sessions held at the Out There Hub, including a slress management wothshop. The family has also attended a trip to the Circus, Blackpool Zoo, Manchester Art Gallery, and Klck Alr. Out There's Family Support Worker has also attended regular CIN and CP meetings with C at her request and regular GommuniGation belween soaal workers, IROS and Probation Offic•rs has continued to support C in her understanding of the processes and information. Support for C is ongoing due to the complexity of her partner's upcoming release. Home visits and phone Galls still regular and C has recently scored herself a higher scorn for both emotlonal st8t8 and wellbelng, and 'feellng Isolated and no support, through the Out There Outcome whe￿ assessment 1..1 support for Chlldren and Young People In the last year demand for 1-1 Support for Children and Young People has continued to grow and last year we received 65 referrals for support. We have used the PRT Child Impact Assessment Toolkit "This is Me": A Child Im act Assessment twlkit Prison Reform Trust to guide our work with children. This has meant us using a combination of 1-1 support delivered by us in schools, as well as buildin9 on the existing strength and resources in the family and community to support the child. This 1-1 support typically involves 8-12 hours minimum of contact for each child Famlly and VWeJlbelng Days In addition to our 1-1 support. we have continued to offer family and wellbeing activities to family members. Over the last year our family days have offered an opportunity to have a break from the demands of supporting someone in prison. Below are some pictures of events this year- a cook-and*at session and a famity group trip to the Manchester Art Gallery. Other events included Halloween activities and a family trip to the panto. Out There Supporting Families of Prisoners Limited Truste88' rnport Year to 31 March 2024 Achlevements and P•rfornian¢e (continued) Famlly and Wellbelng Days (continued) In addition, 105 family members enjoyed a day at Blackpool Zoo in the summer and we were fortunale through the kindness of local funders to be able to send 3 families on week- long breaks in Blackpool and Preststyn. Our Impact We have a CRM databasè where we record detai18 of the families we 8UPPOrt and use il to plan the support we offer, as V￿11 as record activilies a famity undertakes with us such as attendance at wellbelng days or family activities. We use this too to tell the stories ol those we have worked wlth through case studies. We also undertake a survey annually. In our last famlly supiey. we asked families what they had gained (or not) from the support and service we provide. These were some of the responses: • 'Support and someone who lislens. People who understand not feeling judged, • .1 felt supported and heard wlth no judgment and could express how I felt and was safe do this in the way I needed to,. • '1 feel less depressed and I have been helped practically by the good advice, • 'Days out with my kids and support when l am out with them. It's like a mini break for me 'Having somebody to talk through things, and being aware of what support can be offered wherblif it is needed. Having support with navigating a very new and difficult situation. Being able to tslk through whal's happening without fear of judgment and the understsnding of why you might feel certain emotions, Very helpful and caring Out There Supporting Families of Prisoners Limited 10 Truslees, report Year to 31 March 2024 Achlevements and Performance (continued) Our Impact (continued) I'm a parent of a prisoner wilh speclal needs and disabllits'es, and the support I received was very welcoming and non-judgmental. They are a great help and l appreciate everything out there has done to help m• and my family Good support. Non-judgemental. Practical plus wellbeing support They have helped in every way they can and even more been there when I've needed someone to talk to As well as our annual survey we use an outcome wheel with th8 families we support, as an aid to our support discussions and to help look at the impact of our work. Specifically, we look at how people feel after accessing our sèrvices in terms of two measures". Emotional wellbeing - whether people feel their emotional wallb8ing has improved after accessing our support & if it is maintained. Isolation- whether people feel less isolated or not. Developing this tool has been a learning cU￿e for us as a small organisation, we are careful not to let using the wheel get in the way of building trust and offering support and sorne family members are not always keen to discuss all Issues, especlally early on due to feeling overwhelmed. But over the last yèar, the outcome wheel has demonstrated our impact against two Important metrics, the emotional wellbeing of Ihose we support and their feelings of isolation. In the last year, families that had worked with us were asked in a 3 month follow-up about their emotional wellbeing and hovj isolated Ihey felt: 80% scored th•lr wollb•lng as belng Improvod and f••llng less so¢lally Isolat￿. In iemis of our work with children and young people, we use the child impaot assessment to look at the work we do with the child, and in the last year 909/0 of children and young peopla who have completed a program of dIr￿t work in school, reported an improvement in their wellbelng and met their goals that were set out during the Child Impact Assessment Partnershlp Work Over the last year wo have continued to develop our approach to working with others: We are now working as part of a partnership project to support people on probation in Trafford, delivered in partneTship with the Greater Manchester Combined Authority, Probation, and the Big Life Group. We are working as part of a wider network of organisations across Manchester delivering support locally to help men and women with their errntional wellbeing Out There Supporting Families of Prisoners Limited 11 Truslees, report Year to 31 March 2024 Achlevem•nts and Porformance (conlinued) Partnershlp Work (continued) Out There has ahvays played some part in supportlng men on probation, particularfy when they have been released from prison and returned to a family we have been supporting. We are delighted that we are now playing our rol8 in a wider system to help those who have had contact with the criminal justice system thus hopefulty reducing the impact on community and famlly. In addition to our Hub buildlng belng used by us, Probation, the Big Life Group, Women Matta, and the Altrincham Counselling and Fafflily Centre now use the Space. It Is also now being used by smaller local organisations in the evening, including the local women's institute and a local youth group. The Hub ha5 enabled us to divwsify our Income as an organisation as well as to play our part as a place-based organlsation. Alongside the Hub, our day-lo-day work supportlng famllies means we regularly VI￿rk wtth other organisations to offer the best support we can to families. Flnanclal rnvlew Results for tho perlod A summary of the charity's income and expenditure can be found on page 23 of the attached h'nancial stalements. The lotal Income for the year amounted to £244,917 (2023 - £287,700). Of this, £207,094 (2023 - £252,977} was recelved from grants and a further £ 16.805 {2023 - £19,119) from donalions. During thè year lotal expendItU￿ amounted to £271,25 {2023 £209,311) including £ 179,141 (2023 - £152,232) in relation to slaff costs. Resoms and flnanclal posltlon 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, glven the nature of the work undertaken by Out There Supporting Families of Prisoners Limited. the level of free ￿serVeS should be approximately equal to beiween Ihree and six months, recurring expenditure. The trustees are of the oplnion that this level of reserves should provide sufficient flexibilty to cover temporary shortfalls in income due, for exafflple, to falls in voluntary income or delays In getting grant funding approved. Total funds at 31 March 2024 8munled to £78,380 (2023 - £104,688). Restricted funds comprise monies given for specrfic purposes and amounted to £75,633 at 31 March 2024 (2023- £108,355). Out There Supporting Families of Prisoners Limited 12 Trustees, report Year to 31 March 2024 Flnanclal revlow (conlinued) ReseThes and flnanclal posltlon (continued) General funds, or free reserves, at 31 March 2024 were £2,747 (2023 - deficit by £3,667). This is less than the current policy stipuLqtes and does not cover a month of operating expendfture. However, is to be noted that a lot of work has been done to generate free reseNes for example through rental of hub space and our work on support for men on probalion. Our reseNe position this year has improved and we have plans to improve the position further. primarity through developing non grant income Governance, structuro and management Out There Supporting Famllfes of Prisoners Limited Is a company limited by guarantee (Company Reglslration Number 6239170 (England and Wales)) and a registored 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, registered charity (Charity Regislration Number 1149326) and a company limlted by guarantee (Company Regislration Number 07638065 (England and Wales)), set up by the Daughters of Charity of St Vincent de Paul, lo safeguard the Vincentian ethos in various projects includlng Olrt There Supportlng Famllles of Prisoners. The flnancial statements of DCSIIP Services can be obtained from Provincial House, The Ridgeway, Mill Hill, London. NWI 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 rèview the skills needed by the Board and aim to ensure a broad range of skills are represented. Potential trustees are invited lo visit the organisation and to attend one or meetings as an obseNer prior to formal appointment, which is through our parent charity, DCSVP Services. Our constitution states that al least Iwo trustees and nol more than half, must be members of the Congregation of the Daughters of Charity of St Vincent de Paul. The following trustees seNed throughout the period unless otherwise indicated, Trusl•• Sister Mary Theresa Baln OC Mr David Dartington Ms Vanessa Hamnett Ms Mary McDonagh Slsler Kalhleen Page DC Ms Emma Ru83 In the event of the charitable company being wound up, the member is required to contribute an amounl not exceeding £1. Out There Supporting Families of Prisoners Limited 13 Trust80s' report Year to 31 March 2024 Go￿rnanCe, structure and managwnènt (continued) No trustee received any remuneralion from the charitable company during the period. Expenses of £ nil (2023 - £ 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 truslees are given below. Slster Mary Therosa Baln DC Slster 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 fi've children's homes fcr children who were HIV positive. S5ster Mary Theresa also has experience Sn Parish ministry and trained in pastoral leadership. She was instrumentsl in setting up Out There and managed the organisation for eight years, Mr Davld Darllngton David Darllngton Is a local solicitor wilh experience of criminal, propety and employment law and of managing and funding of not for profll communlty groups. Ms Vanessa Hamnett Vanessa currently works for a local housing ass¢xlatlon as a community centre manager. She has worked across Greater Manchesier in a varlety 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 for Greater Manchester Probation Service for 28 years In a variety of roles and $ettings Including sentence management. court and approved premises. She has spent the majority of her career working in sentence management wlth people on probalion and their families. She has worked across the whole of Greater Manchester and has forged strong partnership conn8clions. She is currently working in the national learnlng and development team with a focus on the delivery of pqip training (trainee probatlon officers) and wider staff learning and development initiatNes, Slster Kathleen Page DC Sister Kathleen Is a Daughter of Charity. Her work has included leading a number of charltable organisations and she has extensfrve experience in social Gare, project management and pasloral care, She has, in her prevlous roles, worked with people experiencing drfficulties within the family, including imprisonment. She is committed to supporting people with any changes they want to make their lives, and systemic changes that make Ihe lives of all better. Ms Emma Russ Emma has worked in the third sector since 2007, starting her career in fundraising at Sue Ryder as a junior fundraiser. She moved to Galloway's Society for the Blind in 2013, where she widened her rembt to charty communications alongside fundraising. In January 2020, Emma moved to the Alzheimerfs Society and currentty leads a team of community fundraisers a¢ros$ the North West and Northem Ireland. Emma is also an actNe committee fnember for the Chartered Institute of Fundraising North West, supporting other professional fundraisers across the region. She co-founded Managers Meel Ups, a peer support netwo￿ for fundraising managers across the UK, and she Co￿anageS Fundraising Out There Supporting Families of Prisoners Limited 14 Tru8tees' report Year to 31 March 2024 Chal, the largest digital network of professlonal fundralsers in the UK. Govemance. structuré and managoment (continued) Key managemont pèrsonn The trusieés conslder that they together with the Director comprise the key management of the charity in charge of direcling and controlling, running and operating the Charity on a day to day basis. The pay of the Director Is r8view8d annually by the trustees. Organlsatlon The Director, who is responsible for the day-to-day management of the Sepiice, Its seniice users and its staff, is accountable to the trustees of the charity. Stalement of ¢rust••s' rnsponslbllllles The charity's trustees are responsible for preparing the trustees, report and financial statements in accordance with applicable law and United Kingdom Accounting Standar(Is (United Kingdom Generally Accepted Accounting Practlce). Company law requlres the trustees (who are directors of the company for the purposes of company law) to prepare financial statements for each financlal period which give a Irue 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 those financial statements, the trustees are required to: • select sultable accounllng pollcigs and then apply them consislently; • observe the methods and princlples In Accountlng and R8POrtlng by Charities: Statement of Recommended Practice applicable to charilies preparing Iheir financial ststemenls in accordance with tha Financial Reporting Standard applicable to the United Klngdom and Republic of Ireland (FRS 102); make judgements and estimates that are reasonable and prudent • ate whether applicable United Kingdom Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements., and • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charlty will continue in operalion. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financlal 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 assels of the charitable company and hence lor taking reasonabl& st8ps for the prevenlion and detection of fraud and other irregularities. Out There Supporting Families of Prisoners Limited 15 Trustaes, report Year to 31 March 2024 Gov•manc•, structuro and managem•nl (continued) Statament of trust••s' rnsponslbllltles (continued) Each of Ihe trustees Gonfirrns that: • so far as the trustee is aware, there is no relevant audit informalion of which the charitable company's auditor is unaware: and • the trustee has taken all the stsps that helshe ought to have taken as a trustee in order to make himselflherself awa￿ of any relevant audit information and to establish Ihat Ihe charitable company's auditor rs aware of Ihat information. This confirmation is glven and should be interpreted In accordance wilh the provisions of s418 of the Companies Act 2006. The trustees are responsible for the maintenance and integrity of the corporate and financial Informats'on Included on the charitable company's website. Legislalion in the United Kingdom governlng the preparation and disseminats'on of financlal statements may differ from legislation in other jurisdictions. Publlc bonoflt All ol our activrties focus on supporting the families of pri￿nerS and are undertaken to further Out There's purposes for Ihe public benefit. Our Servic￿ are delivered to famllies of prisoners across Gr8ater Manchester and all of our services are free. The Irustees consider that they have complied with the duty in Section 4 of the Charities Acl 2006 lo have due regard to publlc benefit guidance published ty the Charty Commisslon. Rlsk managémént In Ilne with the requirement for the Irustees 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 lo be put in place. to deal with them. Five main areas have been identified where risk may occur: • Govemance and management Op&ratlonal • Financial • Reputstion Laws, regulations, external and envlronment Governance and managwn¢nt 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. Operat5onal looks at the risk inherenl in the charity's activities including engaging i inappropriate activities and shortcomings in the service provided. difficufties with stsff. and health and safety. Out There Supporting Families of Prisoners Limited 16 ## Trustee: David Darlington ## Approved on: 17 September 2024 Independent audltor's report Year to 31 March 2024 Independent audltorfs report to the m•mb•rs of Out Thern Supportlng Familles of Prfson¢rs Llmlt•d Oplnlon We have audited the financial statements of Out The￿ Supporting Families of Prisoners Llmited (the 'charitable company,) for the year ended 31 March 2024 which comprise the statement of financial activities. the balance sheet, the statement of cash tlows, the principal accounting policies and th6 notes lo the financial statements. The financial reports'ng framework that has been applied in their preparation is applicable law and United Kingdom Accounling Standards. including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland. (United Kingdom Generally Accepted Accountlng Practice). In our oplnion, the financial slatemenls: give a true and fair view of the state of the charitsble company's affairs as at 31 March 2024 and of its income and expenditure for the year then ended. have been property prepared in accordance wth United Kingdom Generally Accepted Accountlng Practlce,. and have been prepared in accordance wlth the requlrements of the Companies Act 2006. Ba81$ for oplnlon We conducted our audit in accordance with Internatlonal Standards on Audiling (UK) (ISAS (UK)) and applicable law. Our responsibilities under those starKlards are further described in the auditor's responsibilities for the audit of the financial statemenls secllon of our report, We are independent of the charltable company in accordance with the ethical requirements that are relevant to our audlt of the financlal statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethlcal responsibilities in accordan¢e with these requlrements. We believe that the audit evldence we have obtained Is sufficient and appropriate to provide a basis for our opinlon. Concluslons rolatlng to golng concern In auditing the financial statements, we have concluded that Ihe trustees, use of the going con￿rn basis of accounting in thè preparation of the financial slatemenls is appropriate. Based on the work we have perfomied, we have not identified any materlal uncertainties relating to events or conditions that. individually or collectively, may cast slgnlficant doubt on the charitable company's abilty lo conlinue as a going concem for a period of at least fvlelve r￿nthS from when the financial staterT￿ts are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in tha relevant sections of this reporL Out There Supporting Families of Prisoners Limited 18 Independent audltor's report Year to 31 March 2024 Other Informatlon The other Information comprisas the Information included in the annual report and financial statements, othgr than the financial ststements and our auditorfs report thereon. The trustees are responsible for the other infomation contained within the annual report and financlal statements. Our opinlon on the financlal ststements does not cover the other informatlon and, except to the extent otherwise explicitly staled 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 obtsined in the course of the audit or otherwise appears to be materially misstated. If we id&ntify such material inconsislencSes or apparent material misslatements, we are required to determine wh8th8r this gives rise to a material misstatement in th8 financi81 statem&nts themsefves. If, based on the work we hava performed, we conclude that Ih8r8 is a material misstatemènt of Ihis other information, wé aré required to report that fact. We havo nothing to report In this regard. Oplnlons on oth•r matt•r8 pr•scrlb•d by th• Compan1•8 Act 2006 In our opinion, based on the work undertaken in the course of the audit: the information given in the trustees, report, which is also the directors, report for the purposes of company law, for the financial year for which the financial statements are prepared Is consistent wlth the financlal statements; and the trustees, report. whlch Is also the dlrectors, report for the purposes of company law, has been prepared in accordance with applicable legal requirements. Matt•r8 on wh5ch w• ar• r•qulrtxI to r•port by •xc•ption In the Iyht of the knowledge and understanding of Ihe charilable company and its environment obtsined 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 thè Companies Aci 2006 requires us to report to you if, in our opinion.. adequale accounting records have not been kept. or relurns adequate for our audit have not been received from branches not visited by us; or Ihe financial slatemenls are not in agreement with the accounting records and returns: or certain disclosures of trustees, remuneration specifie(I by law are not made., or we have not received all the information and explanations we require for our audil; or the trustees were not entitled to prepare the financial statemenls in accordance with the small companies regime and take advantage of the small companies, exemplions in preparing the trustees, report and from the requirement to prepare a strategic report. Out Thore Supporting Families of Prisoners Lirnited 19 Indapondent audltor's report Year to 31 March 2024 Responsibiliti•8 of tru8teO8 As explained more fully in the trustees. responsibilities statement, the trustees (who are al80 the directors of the charitable company for the purposes of company law) are responsible for the pfeparalion of the financlal statements and for being sa11sf￿d that they give a true and fair view, and for such intemal control as the trustees determine is necessary to enable the preparatlon 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 charltsble company's ability to continue as a going concem, disclosing, as applicable, matters related to going concern and using the going concem basis of accounting unless the trustees either inland to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. Audltor'8 responslbllltlos for tho audlt of lh• flnanclal 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 18 a high lev81 of assurance, but is not a guarantee that an audrt conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Mi8Statements can arise from fraud or error and are considered materlal If, indNidually or in the aggregate, they could reasonably be expKled lo Influence the economlc declslons of users taken on the basis of these financlal statemenls. Irregularftles. Includlng fraud, are instances of non3nised when the charity has confirmation of both the amount and settlement dale. In the event of donations or grants pledged bul not received, the amouni is a¢¢rued for where the receipt is considered p￿babIe. In the event that a donatlon is subject to conditions that require a level of performance before the charty is entltled to the funds. the income is deferred and not recognised until either those condilions are fully met, or the fulfiSment of those condibons 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. Expendlturo rocogn5tlon Liabilities are recognised as expendlture as soon as there is a legal or constructive obligalion committing the charity to make a payment to a third party, it is probable that a transfer of economic benefrts 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 actlvities. All expenditure is stated inclusive of irrecoverable VAT. Tanglble Ilxed assets Leasehold Improvements are capitalised and written off ovor their expected useful life which equates to the remaining length of the laase. Debtors Debtors are recognised al their settlem8nl amount, less any provision for non- recoverability. Prepayments are valued at the amounl prepaid. They have been discounted to Ihe present value of the future cash rKeipt where such discounting is material. Cash at bank and In hand Cash at bank and in hand represents such accounts and instruments that are avallable on demand or have a maturity of less than three months from the date of acquisrtion. Deposits for more than three months but less than one year have been disclosed as short term deposits. Cash placed on deposit for rnore than one year is disclosed as a fixed asset investment. Credltors and provlslons Creditors and provisions a￿ recognised when there is an obligalion at the balance sheet date as a resull of a past event, il is probable that a transfer of economic benefft will be required in settlement, and Ihe amount of the settlement can be estimated reliably. Creditors and provlsions are recognised at the amount the charity anticipates it wlll pay to settle the debL 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 27 Prlnclpal accountlng pollcoes 31 March 2024 Fund Struc￿re Restricted funds comprise monies raised for, or their use restricted to, a speclfic purpose, or contributions subject to donor imposed conditions. General funds represent those monies which are freety available for application towards achieving any charitable purpose that falls within the charitable company's charitable objects. Lèa60d assets Rentals applicable to operating leases where substantially all of Ihe benefits and risks of ownership remain with the lessor are charged to the ststement of financial activities. These loasg payments are at a nominal value and are expensed on a straight-line basls. Out There Supporting Families of Prisoners Limited 28 Notes to the financlal statements 31 March 2024 1. Grants 2024 Totsl unrest￿ Restrlc fvnd 2023 Total fvnds Unmtrl¢l•d Rulrl¢t•d fvndl fvnd• d$ Llw*ool C ol E CO￿￿1 Trafford Ho￿0n9 Tr￿1 CO￿8￿ Bl$hrp FuThJ HM PrfBon and Probation Serylce SVP- CorOr￿ll0n Day Act8 435 The To18nl FUNI The RO￿ Trust Shtws of Sl Joseph of Peace The Ajbort Guboy Found411on- tmjldlng rofijrblshmenl The Albert Gubay Four•Jallon- $upport Wo￿or Bolton at Horn• The Blg Llfe GM IRS Cash 4 Klds T￿ N•lion81 Lottory Community Fund The Nallonal Lotlery Awards forAU Th8 Tudor Twsl Vlortd Day ol Prayor Sw112erland Murf[8 and SpBncer Fund Tot41 fund¥ 10,500 245011 112 28JilO 812 9,500 10,ty)0 10.000 400 300 7,5011 300 7.JOD 3.000 S,OOD 4000 68.417 68.417 35,500 8,000 39,386 1,750 35,500 8,000 35,835 5,475 8,000 39,386 1,750 3.080 32.755 5,476 44h46 44,440 33,250 10,000 2.0 6.0 1.OCKI 39.080 213.897 33,250 10,000 27.000 6.000 1.000 252,977 25,lJOO 20,•JOO 25.(WJO 45,500 161,594 207,094 2. Staff c08t8 and remuneratlon of key management perJonnel 2024 2023 Staff ¢0818 durlng Ihe year were as follow8: Wage5 and 5al8ries Social security c08ts Pension costs 167,058 9,250 2,833 179,141 141,437 8.289 2.508 152,232 The average number of employees during the year was 8 (2023 6). The full-time equivalent number of employeès was 6 (2023 - 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 trusteès and the Director. The total remuneration (including taxable benefits and employerfs pension contributions) of the key management personnel for the year was £ 46.445 (2023 £44,702). There aro no employees who received femuneration (including employ88 benefits but excludin9 employer pension costs) of more than £ 60,000. Out There Supporting Families of Prisoners Limrted 29 Notes to the flnanclal statements 31 March 2024 3. Nol movement In funds l.•. not Incomo {•xpendlture) This is stated after charging 2024 Totsl fund8 2023 Total lunds Staff costs {note 2) Audt fee 179,141 2.730 152,232 2.41M) As the charity is part of a large group, It Is requi￿ to have its accounts auditad rather than have an independent examination. The drfference between the independent examination fee and audit fee is £2,500 plus VAT (2023 £2,500 plus VAT), which has b88n paid by the parent charity. DCSVP Services. 4. Trusto•8' remunaratlon None of the trustees received any remuneration in respect of their services during the year (2023 - £nil). No expenses (2023 - £nil) were reimbursed to trusteos. 5. Taxatlon Out There Supporting Families of Prisoner8 Limited is a registered charitabl& company and, therefore. is not Ilable to income tax or corporation tax on income derived from Its charitable activities, as it falls within Ihe various exemptlons available to registered charits'88, 6. Tanglble Ilx•d assets L•a80hold Improvém•ntg Cost At 1 Aprll 2023 Addilions 8131 March 2024 59,041 $9,041 D•pr•clatlon At 1 Aprl 2023 Charge for year At 31 March 2024 3,51 S 8,434 11,949 Net book values At 31 March 2024 At 31 March 2023 47,092 55.526 7. Debtors 2024 2023 Prepayments and a¢¢rued Income Grants receivable 1,793 1.181 12,500 Out There Supporting Families of Prisoners Limited 30 Notes to tha financial statsmants 31 March 2024 1,793 13,881 8. Crodltors 2024 2023 Sundry creditors and accruals 2,949 5.456 9. Restrlctod funds At31 March 2024 Aprll 2023 Income Expondlture Staff costs fund Travel. Iralnlng and $upeNision fund Building refurtjishment fund Lea88hold improvement fund Famlty actlvllle8 and welfare fund 10,843 2,067 17.687 55.526 22,232 108,355 153,732 4,600 (148,147) (4,018) 117,687) (8,434) 16,030 (194,316) 16,428 2,650 47.091 9,464 75,633 3,262 161,594 Atl Aprfl 2022 At31 March 2023 Income Expendituro Staff costs fund Travel, tralnlng and SuPe￿810n fund Bulldlng relurb18hment lund L88sehold Improvement fund F8mily 8cllvltl88 and weif8rn fvnd 45,745 1.064 2.440 97,005 6,000 19,376 59,041 32,475 213,897 (131,907) (4.997) (4.129) (3,515) 10,800 (155.348) 10,843 2,067 17,887 55,526 22,232 108,355 557 49.806 Staff costs fund The staff costs ￿nd comprises monies glven toward various salaries. Travel. Tralnlng and supeNlslon fund The travel, training and supervision fund comprises monies given specifically for staff travel, training and supervision. Bulldlng refurt)Ishment fund The buil(ling refurbishment fund repr&sents monies given for the extemal refurbishment of the buildings. Famlly Actlvltles and Wellbelng fund The famity activities and welfare fund represented funding received lo cover Ihe costs of family activilies and welfare. Leasehold Improvement Fund The leasehold impiovement fund Tepresents monies give specifiGalty to upgrad8 the existing leasehold building. Out There Supporting Families of Prisoners Limited 31 Notes to the Ilnanclal statements 31 March 2024 10. Analysls of n•t assets b•twoon funds 2024 Total fund8 G•neral R•strfct•d fund funds Fund balancas at 31 March 2024 are ropre••nt•d by: Flxed Assets Current a8sets Current liabilllles Total n•t {Ilabllltl•s) a•••ts 47,092 28,541 47.092 34.237 2.949) 78.380 5,696 (2,949) 2,747 75.633 2023 Tolal funds Gener81 Restricled fund funds Fund b818nc&8 8131 M8rt12023 are represenled by.. FlxedAssels Current a$s8ts Cuffent li8bllllles Tolal net (liabllitles) as88ts 55.528 52.829 55,526 54,618 (5.456) 104.688 1.789 (5,456) (3.667) 108,355 11. ConlrollSng party and ultlmate par•nt The sole member of the charitsble company, and thus its parent entlty, is DCSVP Services, a reglstered charity (Charity Registration Numbér 114926) and a eompany limitsd by guarantee (Company Registration Number 07638065 (England and Wales)). The charitable company was establlshed 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, NWI 1RE. 12. Membgr's Ilablllty The charitable company is limited by guarantee. In the event of the charitsble company being wound up, the member is required to contribute an amount not exceeding £1. 13. Connected organlsallon$ and related party tran8actlons The Daughters of Charity of St Vlncenl de Paul {Ihe Congregation) and Daughters of Charity of St Vincent de Paul Charilable Trust (Charity Registration No 236803 (England and Wales}, SC039155 (Scotland)) are connected to the Charitable company by vlrtue of the fact that Out There Supporting Fafflilios of Prisoners Limited was Inltiated by Ihe 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 two donalions {2023 - one donation) totalling £658 {2023 £225) were received frorn trustees and other entities they are connected to. There were no transactions between the Congregation and Out There (2023 - none). Out There Supporting Families of Prisoners Limited 32