## Christian Prison Resourcing
Report and Accounts Year ended 31 December 2020
## **CHRISTIAN PRISON RESOURCING**
## **FOR THE YEAR ENDED 31 DECEMBER 2020**
## **COMPANY INFORMATION**
## **Directors / trustees**
B H Edwards D Fortune S D Willis A C Lyell C A Summers K Berry M F Jones Appointed 13 August 2020 F G Brownell Appointed 7 December 2020
## **Company Secretary**
D Fortune
**Governing Document**
Memorandum and Articles of Association dated 20 January 2010
**Company Registration Number** 07131167
**Charity Registration Number Registered Office**
1134592 Suite 2 Rutland House 44 Masons Hill Bromley Kent, BR2 9JG
## **Independent Examiner**
Ajay Rajani FCIE Stewardship 1 Lamb's Passage London EC1Y 8AB
## **Bankers**
HSBC 184 High Street Bromley Kent, BR1 1 HE
|**Contents**|**Page**|
|---|---|
|Company Information|1|
|Directors' Report|2-5|
|Independent Examiner's Report|6|
|Statement of Financial Activities|7|
|Balance Sheet|8|
|Notes to the Accounts|9-14|
|Detailed Statement of Financial Activities with Comparatives|15|
Page 1
## **CHRISTIAN PRISON RESOURCING**
## **REPORT OF THE DIRECTORS**
## **FOR THE YEAR ENDED 31 DECEMBER 2020**
The directors, who are the charity's trustees for the purposes of charity law, have pleasure in submitting the Report and Accounts for the year.
## **Objects of the charity**
We aspire to see prisoners becoming Christlike and reflecting this in their reverence for Christ and the Bible. A Christlike person will also demonstrate a wholeness that will be attractive to those outside the Christian faith both inside prison – in the way they relate to staff and fellow prisoners/detainees – and, after their release, in how they function in the community. Our aim is to operate throughout the UK and to do so in harmony with other Christians working in Her Majesty’s prisons and with the support of local churches.
We provide resources to chaplains for themselves and for prisoners/detainees in Her Majesty’s Prisons, Young Offenders Institutions and Immigration Removal Centres. Such resources will include, but will not be limited to: the preaching and teaching of the Bible; Christian material in the form of books, DVD’s, CD’s and other forms of media; and the training of volunteers to work in prisons and provide these resources. We also seek to link with, and support, churches in which released prisoners will continue in Christian maturity and be integrated back into society, thereby providing public benefit.
## **Summary of the charity's main activities and achievements**
To further the above objects and vision, the charity's main activities and achievements were as follows:
During the year Christian Prison Resourcing (CPR) employed five staff members (2019: 3). There is also a large team of Volunteers and Sessional Workers. While the Covid-19 pandemic has sadly kept some of our Volunteers out of the prisons, around 25 of our Volunteers have been granted ‘Volunteer Chaplain’ status. This affords them the same freedoms as Prison Chaplains to enter the prisons, spend time one-to-one with prisoners in their cells, and promote the CPR study books. In 2020 CPR received 800 completed study books for marking from across 43 prisons. This compares to 217 study books in the second half of 2019, when the numbers were first recorded. This increase reflects improvements in the promotion and co-ordination of CPR’s study material for prisoners.
A total of £16,904 was spent on media resources in 2020, including printing and postage (2019:£17,107). Although the expenditure was similar to last year, there has actually been a dramatic increase in the resources being printed and distributed within prisons. All of this was covered by restricted donations specifically for this purpose.
In planning the activities the trustees have applied the guidance on public benefit issued by the Charity Commission.
Page 2
## **CHRISTIAN PRISON RESOURCING**
## **REPORT OF THE DIRECTORS**
## **FOR THE YEAR ENDED 31 DECEMBER 2020**
## **Structure, Governance and Management**
The charity is controlled by its governing document, the Memorandum and Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Responsibility for setting policy rests with the trustees who meet regularly to monitor the activities of the charity.
New trustee directors are appointed in accordance with the Articles of Association. Rev D Fortune is not subject to retirement by rotation. One third of the remaining trustees are required to retire by rotation at each annual general meeting. Additional trustees may be appointed from time to time by the trustees in accordance with the Memorandum and Articles of Association.
## **Financial results**
The results for the year are set out on pages 7-15. During this year, there was a deficit of incoming resources over resources expended of £3,663 (2019: £6,129). This decreased the total funds carried forward to £139,404 as at 31 December 2020 (2019: £143,067), of which £36,665 is restricted (2019: £37,122).
## **Reserves policy**
The charity's reserves policy is to maintain unrestricted reserves that remain above typical expenditure over a six month period. Expenditure is defined as unrestricted expenditure plus any anticipated transfer to fund shortfalls in restricted funds. Currently this amounts to annual expenditure of around £85,000, or £42,500 for a six month period.
At the end of the year, the charity held £102,739 (2019: £105,945) in unrestricted reserves, of which £41,314 (2019: £41,314) is held as designated reserves. These designated reserves have been set aside to help employ a Senior Associate. Consequently the reserves of the charity satisfy its reserves policy.
## **Principal funding source**
Finance for the charity is obtained from the regular support derived from individual Christians (including Gift Aid); Christian organisations; churches; Gift Aid on sponsored donations for material and books; book and literature sales from deputations; and offerings from preaching and teaching by staff and other supporters.
## **Key risks and uncertainties**
The charity is exposed to various risks - be they operational, financial or reputational. The trustees review the charity's activities regularly to identify significant risks and, where possible, they take appropriate measures to mitigate those risks.
Page 3
## **CHRISTIAN PRISON RESOURCING**
## **REPORT OF THE DIRECTORS**
## **FOR THE YEAR ENDED 31 DECEMBER 2020**
## **COVID-19 update**
The COVID-19 pandemic has had a significant impact on prison life and has affected our organisation as follows:
1. reduction in our workers and volunteers accessing prisons
2. reduction in Bible study sessions and Sunday services.
We also note that although there have been challenges, COVID-19 has also provided opportunities to further provide study material. Due to restricted access, HMPPS have been obligated to provide faith material for the residents who normally attend Bible study sessions. CPR is already equipped with material to provide to the prisoners and has invested in more material in 2020. The trustees recognise that the COVID-19 pandemic and its expected recessionary impact may affect the levels of donations received by the charity in the future. The charity continues to monitor its income and expenses on a monthly basis.
## **Plans for the future**
The charity does not anticipate any changes to its current activities, expecting to continue providing the same services to prisoners in the long-term.
The charity is actively searching for a Senior Associate to assist in the expansion of our ministry.
## **Responsibilities of directors under company law**
The directors are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the directors to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these financial statements, the directors are required to:
1. select suitable accounting policies and apply them consistently;
2. observe the methods and principles in the Charities SORP;
3. make judgements and estimates that are reasonable and prudent;
4. state whether the applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the financial statements; and
5. prepare the financial statements on a going concern basis unless it is inappropriate to presume
that the charity will continue in operation.
Page 4
## **CHRISTIAN PRISON RESOURCING**
## **REPORT OF THE DIRECTORS**
## **FOR THE YEAR ENDED 31 DECEMBER 2020**
## **Responsibilities of directors under company law continued**
The directors are responsible for keeping proper 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. They 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.
## **Approval**
This report was approved by the directors and signed on their behalf by:
----------------------------------------------------------------
S D Willis - Trustee
Date: 20 September 2021
Page 5
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF**
## **CHRISTIAN PRISON RESOURCING ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2020 on pages 7 to 15 following, which have been prepared on the basis of the accounting policies set out on pages 9 and 10.
## **Responsibilities and basis of report**
As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Ajay Rajani FCIE Stewardship 1 Lamb's Passage London EC1Y 8AB
21 September 2021
Page 6
## **CHRISTIAN PRISON RESOURCING**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## **FOR THE YEAR ENDED 31 DECEMBER 2020**
|Note
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
3
Charitable activities
4
Investments
5
**Total income and endowments**
**EXPENDITURE ON:**
Charitable activities:
6
**Total expenditure**
**Net income/(expenditure)**
**Transfers between funds**
13
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
13|Unrestricted
Funds
£
79,837
-
175
80,011
39,932
39,932
40,079
(43,285)
(3,206)
105,945
102,739|Restricted
Funds
£
59,715
62
-
59,777
103,519
103,519
(43,742)
43,285
(457)
37,122
36,665|Total
Funds
2020
£
139,552
62
175
139,788
143,451
143,451
(3,663)
-
(3,663)
143,067
139,404|Total
Funds
2019
£
136,108
353
307|
|---|---|---|---|---|
|||||136,768|
|||||142,897|
|||||142,897|
||||||
|||||(6,129)
-|
|||||(6,129)
149,196|
|||||143,067|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing operations.
The statement of financial activities also complies with the requirements for an income and expenditure account required by the Companies Act 2006.
The notes on pages 9-15 form part of these accounts.
Page 7
## **CHRISTIAN PRISON RESOURCING**
## **BALANCE SHEET**
## **AS AT 31 DECEMBER 2020**
|Note
**FIXED ASSETS**
Tangible assets
8
**CURRENT ASSETS**
Debtors
9
Cash at bank and in hand
10
**CREDITORS: Amounts falling**
**due within one year**
11
**Net current assets / (liabilities)**
**TOTAL NET ASSETS**
**FUND BALANCES**
13
Unrestricted Funds
General funds
Designated funds
Restricted Funds|Unrestricted
Funds
£
-
-
14,023
89,909
103,932
1,193
102,739
102,739
61,425
41,314
102,739
-
102,739|Restricted
Funds
£
-
-
36,923
36,923
258
36,665
36,665
-
-
-
36,665
36,665|Total
Funds
2020
£
-
-
14,023
126,832
140,855
1,451
139,404
139,404
61,425
41,314
102,739
36,665
139,404|Total
Funds
2019
£
-|
|---|---|---|---|---|
|||||-|
|||||20,640
126,288|
|||||146,928
3,861|
|||||143,067|
|||||143,067|
|||||64,631
41,314|
|||||105,945
37,122|
|||||143,067|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2020.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2020 in accordance with Section 476 of the Companies Act 2006 however, in accordance with Section 145 of the Charities Act 2011, the accounts have been examined by an independent examiner and their report has been included in these financial statements.
The directors (who are the charitable company's trustees for the purposes of charity law) acknowledge their responsibilities for:
- (a) ensuring that the charitable company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its net income or expenditure for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The financial statements have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.
The financial statements were approved by the Board of Directors and were signed on its behalf by:
20 September 2021 ----------------------------------------------------------------------------S D Willis Date
The notes on pages 9-15 form part of these accounts.
Company number: 07131167 Charity number: 1134592
Page 8
## **CHRISTIAN PRISON RESOURCING**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2020**
## **1 Statutory Information**
The charity is a charitable company limited by guarantee and is incorporated in the United Kingdom. The company's registered number and registered office address can be found on the Company Information page.
## **2 Accounting Policies**
These financial statements are prepared on a going concern basis, under the historical cost convention.
These financial statements have been prepared in accordance with the "Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102"), with the Companies Act 2006 and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.
The principles adopted in the preparation of the financial statements are set out below.
## a) Going concern
The trustees (who are the charitable company's directors for the purposes of company law) have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements. In making this assessment, the trustees have considered how Covid-19 might affect forecasts.
## b) Income
Income including investment income is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part, income is generally recognised when it is received. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.
Income from donations and legacies includes:
- i) Recoverable Gift Aid. This is recognised when the related donation is received. Gift Aid that has not been recovered by the balance sheet date is included as a debtor.
- ii) Legacies. Income from legacies is recognised when a distribution is received from the estate or, if earlier, when the charity has been notified that a distribution will be made and the amount receivable can be measured reliably.
The charity relies on volunteers to carry out many of its activities, particularly for marking papers. However, in accordance with the SORP, the value of these services has not been included in these financial statements as they cannot be reliably measured.
Investment income represents income generated by the charity's assets and includes bank interest.
## c) Expenditure
Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured reliably.
The cost of raising funds is not significant and has not been separately disclosed.
Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.
## d) Fund accounting
- General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.
Page 9
## **CHRISTIAN PRISON RESOURCING**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2020**
## **2 Accounting Policies continued**
## e) Tangible fixed assets
Items purchased or donated for the charity's own use are capitalised when the cost of purchased items, or the fair value of donated items, is more than £1,000 and the item is expected to benefit the charity over more than one accounting period. Depreciation is charged on a reducing balance basis so as to write down the value of each asset to its estimated residual value (if any) over its expected useful economic life. To achieve this objective the following rates of depreciation are charged:
## Equipment
## 25% on reducing balance
The carrying values of tangible fixed assets are reviewed for impairment in periods when events or changes in circumstances indicate that the carrying value may not be recoverable.
## f) Pension scheme arrangements
The charity operates defined contribution pension schemes for its employees. Obligations for contributions to these schemes are recognised as an expense when the liability arises. The assets of these schemes are held separately from those of the charity in independently administered funds.
## g) Taxation
The company is a registered charity; it has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.
## h) Financial instruments
The charity's financial assets and financial liabilities all qualify as basic financial instruments, as defined by FRS102. Except for loans, creditors and debtors are measured at their expected settlement value (normally the amount of cash that the charity expects to pay or receive). The charity recognises liabilities for the principal of those loans that remains outstanding at the year end (i.e. the liabilities exclude any interest chargeable on the loans in future years).
## i) Exemption from preparing a cashflow statement
The charity has taken advantage of an exemption conferred by the Charities SORP and has not prepared a cash flow statement.
## **3 Donations and legacies**
|**ations and legacies**|||
|---|---|---|
|Donations of cash and similar
Income tax recoverable|2020
£
126,683
12,868
139,552|2019
£
123,880
12,228|
|||136,108|
## **4 Income from charitable activities**
|**me from charitable activities**|||
|---|---|---|
|Book sales
**stment income**
Bank interest|2020
£
62
62
2020
£
175
175|2019
£
353|
|||353|
|||2019
£
307|
|||307|
- **5 Investment income**
Page 10
## **CHRISTIAN PRISON RESOURCING**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2020**
## **6 Charitable expenditure**
|**Costs incurred directly on specific activities**
Staff costs (inc. NI and pensions)
Sessional workers
Open day costs
Course production and marking
Advertising and publicity
Purchase of books and postage
Travel and hospitality
Miscellaneous expenses
**Costs incurred on support & administration**
Governance costs
Cost of independent examination
Printing, postage and stationery
Bookkeeping and administration costs
IT costs
Depreciation of tangible fixed assets
Telephone
Insurance
**Total expenditure**|2020
£
73,741
19,266
-
15,525
-
16,904
11,241
460
137,136
1,140
342
728
532
-
912
2,661
6,315
143,451|2019
£
76,408
17,456
872
4,067
613
17,097
18,593
360|
|---|---|---|
|||135,465|
|||1,280
340
462
1,525
144
879
2,802|
|||7,432|
|||142,897|
## **a Costs incurred directly on specific activities**
## **b Costs incurred on support & administration**
Except for the fee paid for the independent examination, no other amounts were paid to Stewardship for other services.
## **7 Analysis of staff costs and the cost of key management personnel and trustee remuneration**
|**ysis of staff costs and the cost of key management personnel and trustee remuneration**|||
|---|---|---|
|Gross wages and salaries
Social security
Pension costs|2020
£
62,751
1,204
9,786
73,741|2019
£
63,724
1,856
10,827|
|||76,408|
The average monthly number of employees during the year was 5 (2019: 3). Most of the charitable activities are carried out by volunteers.
No staff received salaries at a rate of more than £60,000 per annum.
Total employment benefits payable to key management for the year were as follows:
|Rev. D Fortune (Trustee)
Other members of key management|Wages &
salaries
29,575
6,122
35,697|Other
Employer
Employment
pension
Benefits contributions
2,126
7,776
-
-
2,126
7,776|2020
£
39,477
6,122|
|---|---|---|---|
||||45,599|
Page 11
## **CHRISTIAN PRISON RESOURCING**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2020**
## **7 Analysis of staff costs and the cost of key management personnel and trustee remuneration continued**
The following amounts were charged in the previous year:
|Rev. D Fortune (Trustee)
Other members of key management|Wages &
salaries
37,967
3,030
40,997|Other
Employer
Employment
pension
Benefits contributions
2,036
6,807
-
-
2,036
6,807|2019
£
46,810
3,030|
|---|---|---|---|
||||49,840|
Rev. D Fortune did not receive any employment benefits for serving as a trustee; they were paid for his other services to the charity. These payments are permitted by the charity's governing document.
The charity's other transactions with related parties are set out in note 14 ' Transactions with related parties'.
## **8 Tangible fixed assets**
|Cost
At 1 January 2020
At 31 December 2020
Accumulated depreciation
At 1 January 2020
At 31 December 2020
Net book value
At 31 December 2020
At 31 December 2019
**9**
**Debtors**
**Falling due within one year:**
Tax recoverable
Other debtors
**10**
**Cash at Bank and in Hand**
Cash at bank with immediate access
Notice deposits|Fixtures,
fittings and
equipment
£
1,085
1,085
1,085
1,085
-
-
2020
£
13,003
1,020
14,023
2020
£
96,047
30,785
126,832|Total
2020
£
1,085|
|---|---|---|
|||1,085|
|||1,085|
|||1,085|
|||-|
|||-|
|||2019
£
17,499
3,141|
|||20,640|
|||2019
£
95,603
30,685|
|||126,288|
Page 12
## **CHRISTIAN PRISON RESOURCING**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2020**
## **11 Creditors: liabilities falling due within one year**
|**itors: liabilities falling due within one year**|||
|---|---|---|
|Other creditors
Accruals|2020
£
311
1,140
1,451|2019
£
2,721
1,140|
|||3,861|
## **12 Pension commitments**
During the year employer’s pension contributions totalling £9,786 (2019: £5,514) were payable to defined contribution personal pension schemes. Pension contributions owing at the balance sheet date was £311 (2019: £1,889).
## **13 Funds**
During the year the movements in the charity's funds were as follows:
|_Designated Funds_
Associate Director
_General Unrestricted Funds_
Total Unrestricted Funds
_Restricted Funds_
Media
Staff
Aggregate of funds|Opening
balance
2020
£
41,314
41,314
64,631
105,945
24,179
12,943
37,122
143,067|Incoming
resources
2020
£
-
-
80,011
80,011
15,619
44,158
59,777
139,788|Outgoing
resources
2020
£
-
-
(39,932)
(39,932)
(16,904)
(86,616)
(103,519)
(143,451)|Transfers
in the year
2020
£
-
-
(43,285)
(43,285)
-
43,285
43,285
-|Closing
balance
2020
£
41,314|
|---|---|---|---|---|---|
||||||41,314
61,425|
||||||102,739|
||||||22,894
13,771|
||||||36,665|
||||||139,404|
## **Analysis of net assets by fund - current year**
The assets and liabilities of the various funds were as follows:
|Debtors
Cash at bank and in hand
Current liabilities|General
Designated
funds
funds
£
£
14,023
-
48,595
41,314
(1,193)
-
61,425
41,314
Unrestricted Funds|Restricted
funds
£
-
36,923
(258)
36,665|2020
£
14,023
126,831
(1,451)|
|---|---|---|---|
||||139,404|
Page 13
## **CHRISTIAN PRISON RESOURCING**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2020**
## **13 Funds continued**
In the previous year the movements in the charity's funds were as follows:
|_Designated Funds_
Associate Director
_General Unrestricted Funds_
Total Unrestricted Funds
_Restricted Funds_
Media
Staff
Aggregate of funds|Opening
balance
2019
£
41,014
41,014
64,155
105,169
31,987
12,040
44,027
149,196|Incoming
resources
2019
£
300
300
75,290
75,590
7,682
53,496
61,178
136,768|Outgoing
resources
2019
£
-
-
(56,713)
(56,713)
(17,107)
(69,077)
(86,184)
(142,897)|Transfers
in the year
2019
£
-
-
(18,101)
(18,101)
1,617
16,484
18,101
-|Closing
balance
2019
£
41,314|
|---|---|---|---|---|---|
||||||41,314
64,631|
||||||105,945|
||||||24,179
12,943|
||||||37,122|
||||||143,067|
## **Analysis of net assets by fund - previous year**
The assets and liabilities of the various funds were as follows:
|**ysis of net assets by fund - previous year**
assets and liabilities of the various funds were as follows:||||
|---|---|---|---|
|Debtors
Cash at bank and in hand
Current liabilities|General
Designated
funds
funds
£
£
20,640
-
45,408
41,314
(1,417)
-
64,631
41,314
Unrestricted Funds|Restricted
funds
£
-
39,565
(2,443)
37,122|2019
£
20,640
126,287
(3,860)|
||||143,067|
The **Media** fund is restricted for use in the production, supply and purchase of Christian Bible study material for prisoners.
The **Staff** fund is a restricted fund and represents donations which are given for specific members of staff or sessional workers.
The **Associate Director** designated fund represents resources set aside by the trustees to help employ an Associate Director; the trustees are actively seeking to recruit someone to fill this position.
During the year, the Trustees transferred £43,285 (2019: £18,100) from general unrestricted funds to restricted funds so as to ring fence additional resources for these activities.
## **14 Transactions with related parties**
During the year the charity:
- a) received donations totalling £26,921 (2019: £38,351) from related parties (which includes trustees, key management and anyone closely connected to them),
- b) paid no expenses (2019: £nil) to, or for, the trustees in connection with their work as trustees,
- c) made payments of £2,573 (2019: £1,398) for services provided by a close relative of a trustee (D Fortune).
## **15 Members**
Each member of the company commits to contribute if the charity is wound up an amount not exceeding £10.
Page 14
## **CHRISTIAN PRISON RESOURCING**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES**
## **FOR THE YEAR ENDED 31 DECEMBER 2020**
|Note
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
3
Charitable activities
4
Investments
5
**Total income and endowments**
**EXPENDITURE ON:**
Charitable activities:
6
**Total Expenditure**
**Net income/(expenditure)**
**Transfers between funds**
13
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
13|2020
£
79,837
-
175
80,011
39,932
39,932
40,079
(43,285)
(3,206)
64,631
61,425
Unrestricted F|2019
£
74,983
-
307
75,290
56,713
56,713
18,577
(18,101)
476
64,155
64,631
unds - General|2020
£
-
-
-
-
-
-
-
-
-
41,314
41,314
Unrestricted Fun|2019
£
300
-
-
300
-
-
300
-
300
41,014
41,314
ds - Designated|2020
£
59,715
62
-
59,777
103,519
103,519
(43,742)
43,285
(457)
37,122
36,665
Restricte|2019
£
60,825
353
-
61,178
86,184
86,184
(25,006)
18,101
(6,905)
44,027
37,122
d Funds|Total
Funds
2020
£
139,552
62
175
139,788
143,451
143,451
(3,663)
-
(3,663)
143,067
139,404|Total
Funds
2019
£
136,108
353
307|
|---|---|---|---|---|---|---|---|---|
|||||||||136,767|
|||||||||142,897|
|||||||||142,897|
|||||||||(6,130)
-|
|||||||||(6,130)
149,196|
|||||||||143,067|
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