## Christian Prison Resourcing
Report and Accounts Year ended 31 December 2022
## **CHRISTIAN PRISON RESOURCING**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
## **COMPANY INFORMATION**
## **Directors / trustees**
**Directors / trustees** B H Edwards D Fortune S D Willis A C Lyell (retired 3 July 2023) C A Summers K Berry M F Jones F G Brownell P Cunliffe (appointed 10 November 2022) **Company Secretary** D Fortune **Governing Document** Memorandum and Articles of Association dated 20 January 2010 **Company Registration Number** 07131167 **Charity Registration Number** 1134592 **Registered Office** 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|2-4|
|Independent Examiner's Report|5|
|Statement of Financial Activities|6|
|Balance Sheet|7|
|Notes to the Accounts|8-13|
|Detailed Statement of Financial Activities with Comparatives|14|
Page 1
## **CHRISTIAN PRISON RESOURCING**
## **REPORT OF THE DIRECTORS**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
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**
During the course of 2022, the charity’s paid workers and volunteers visited or supplied resources or marked completed study books from 48 prisons and immigration centres (2021: over 40). Covid restrictions were slowly lifted during the year in most prisons allowing the restart of mixing the wings for Sunday Services and the restart of midweek group bible studies on the wings. In addition, more of the charity’s volunteers were allowed back into the prisons.
The charity was able to continue to bring further opportunities to engage with prisoners through the provision of Bible study resources. CPR is well equipped with material to provide to the prisoners including Bible Study courses that are sent off for external marking by our volunteers. During the course of the year, CPR’s team of volunteers marked 3,578 courses (2021: 705). The large increase from 2021 is due to a change in procedure for recording the number of studies completed rather than number of books completed. This is a more accurate way of reflecting the amount of work that has gone into both completing and marking the studies. The ongoing staff shortages in prisons continues to raise safety issues for staff and prisoners.
During the 2022 calendar year the charity employed 5 staff members (2021:4). The additional member of staff recruited in November 2021 has been focussed on developing CPR’s Resettlement Policy for settling prisoners into the community after release from prison, and raising awareness of resettlement among local churches. At the end of 2022 our part time finance administrator retired and this work is now being carried out by our administrator who is employed for 3 days a week.
During the year, the charity received donations of £2,474 (2021: £4,017) for media purchases. The funds raised by a special appeal in 2020 enabled significant investment in books and courses, which the charity continued to distribute in 2022.
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 2022**
## **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 6-14. During this year, there was a surplus of incoming resources over resources expended of £9,992 (2021: deficit £16,990). This increased the total funds carried forward to £132,406 as at 31 December 2022 (2021: £122,415), of which £32,960 is restricted (2021: £23,578).
The trustees had set a budget for 2022 which anticipated a large deficit over expenditure. This recognised the continued investment in diploma resources, together with the decision to meet the expected shortfall in support for staff workers from surplus unrestricted funds. Due to additional funds donated in response to a special appeal for the Education Fund for course writing and production, there was actually a surplus of income over expenditure.
## **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 £74,000, or £37,000 for a six month period.
At the end of the year, the charity held £99,447 (2021: £98,837) in unrestricted reserves of which £30,621 (2021: £37,612) is held as designated reserves. These designated reserves were set aside by the trustees to help employ a new staff member to develop the ministry of CPR, and are now being used for that purpose. Excluding the designated reserves, the remaining unrestricted reserves of £68,825 (2021: £61,224) exceed the typical expenditure over a six month period. Therefore the reserves of the charity satisfy its reserves policy.
## **Principal funding source**
Finance for the charity is mainly obtained from the support derived from individual Christians, Christian organisations and churches. In addition the charity claims Gift Aid on qualifying donations. Occasionally the charity launches a special appeal among its supporters and small amounts are also raised from literature sales from deputations. Approximately half of the income consists of regular monthly or quarterly gifts.
Page 3
## **CHRISTIAN PRISON RESOURCING**
## **REPORT OF THE DIRECTORS**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
## **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.
## **Plans for the future**
The charity is planning to continue the ongoing work of developing its approach to the resettlement of released prisoners into the community during 2023. It aims to finish the production of its diploma course by the end of 2023.
## **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.
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, which has been prepared in accordance with the provisions of the Companies Act 2006 relating to small companies, was approved by the directors and signed on their behalf by:
## **S D Willis**
S D Willis - Trustee
Date: 25 September 2023
Page 4
## **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 2022 on pages 6 to 14 following, which have been prepared on the basis of the accounting policies set out on pages 8 and 9.
## **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 a **ccounts to be reached.**
## **Ajay Rajani**
Ajay Rajani FCIE Stewardship 1 Lamb's Passage London EC1Y 8AB
Date: 25 September 2023
Page 5
## **CHRISTIAN PRISON RESOURCING**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
|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
£
74,200
-
161
74,361
34,236
34,236
40,125
(39,515)
610
98,837
99,447|Restricted
Funds
£
77,192
90
-
77,282
107,416
107,416
(30,133)
39,515
9,382
23,578
32,960|Total
Funds
2022
£
151,392
90
161
151,643
141,652
141,652
9,992
-
9,992
122,415
132,406|Total
Funds
2021
£
103,846
-
63|
|---|---|---|---|---|
|||||103,909|
|||||120,897|
|||||120,897|
||||||
|||||(16,990)
-|
|||||(16,990)
139,404|
|||||122,415|
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 8-14 form part of these accounts.
Page 6
## **CHRISTIAN PRISON RESOURCING**
## **BALANCE SHEET**
## **AS AT 31 DECEMBER 2022**
|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
£
-
-
4,300
96,347
100,647
1,200
99,447
99,447
68,825
30,621
99,447
-
99,447|Restricted
Funds
£
-
-
6,485
27,625
34,110
1,150
32,960
32,960
-
-
-
32,960
32,960|Total
Funds
2022
£
-
-
10,785
123,972
134,757
2,350
132,406
132,406
68,825
30,621
99,447
32,960
132,406|Total
Funds
2021
£
-|
|---|---|---|---|---|
|||||-|
|||||7,937
116,202|
|||||124,138
1,724|
|||||122,415|
|||||122,415|
|||||61,224
37,612|
|||||98,837
23,578|
|||||122,415|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2022.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2022 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:
## **S D Willis**
S D Willis Date 25 September 2023
Company number: 07131167
Charity number: 1134592
The notes on pages 8-14 form part of these accounts.
Page 7
## **CHRISTIAN PRISON RESOURCING**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
## **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.
- 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 8
## **CHRISTIAN PRISON RESOURCING**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
## **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**
|Donations of cash and similar
Income tax recoverable
**me from charitable activities**
Book sales
**stment income**
Bank interest|2022
£
140,586
10,806
151,392
2022
£
90
90
2022
£
161
161|2021
£
93,503
10,343|
|---|---|---|
|||103,846|
|||2021
£
-|
|||-|
|||2021
£
63|
|||63|
## **4 Income from charitable activities**
## **5 Investment income**
Page 9
## **CHRISTIAN PRISON RESOURCING**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
## **6 Charitable expenditure**
|**Charitable expenditure**|||
|---|---|---|
|**Costs incurred directly on specific activities**
Staff costs (inc. NI and pensions)
Sessional workers
Open day costs
Course production and marking
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
Advertising
Bookkeeping and administration costs
IT costs
Telephone
Bank charges
Insurance
**Total expenditure**|2022
£
79,705
12,713
340
18,219
8,909
16,339
340
136,565
1,258
1,258
360
545
1,054
739
385
77
669
5,087
141,652|2021
£
53,855
20,567
200
17,233
10,031
12,525
330|
|||114,741|
|||1,118|
|||1,118
360
-
1,028
248
1,022
-
2,381|
|||6,156|
|||120,897|
## **a Costs incurred directly on specific activities**
## **b Costs incurred on support & administration**
With effect from April 2021, the charity engaged Stewardship to provide payroll services and in the current financial year was charged £791 (2021: £654) for this service. A separate team at Stewardship conduct the Independent Examination of our report and accounts.
## **7 Analysis of staff costs and the cost of key management personnel and trustee remuneration**
|Gross wages and salaries
Social security
Pension costs
Prior year PAYE adjustment|2022
£
76,342
-
3,363
-
79,705|2021
£
52,444
-
3,350
(1,938)|
|---|---|---|
|||53,855|
The average monthly number of employees during the year was 5 (2021: 4). 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)|Wages &
salaries
24,646
24,646|Other
Employer
Employment
pension
Benefits contributions
77
-
77
-|2022
£
24,723|
|---|---|---|---|
||||24,723|
Page 10
## **CHRISTIAN PRISON RESOURCING**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
## **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)|Wages &
salaries
20,732
20,732|Other
Employer
Employment
pension
Benefits contributions
1,829
1,944
1,829
1,944|2021
£
24,505|
|---|---|---|---|
||||24,505|
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 2022
At 31 December 2022
Accumulated depreciation
At 1 January 2022
At 31 December 2022
Net book value
At 31 December 2022
At 31 December 2021
**Debtors**
Tax recoverable
Other debtors
**Cash at Bank and in Hand**
Cash at bank with immediate access
Notice deposits
**Creditors: liabilities falling due within one year**
Other creditors
Accruals|Fixtures,
fittings and
equipment
£
1,085
1,085
1,085
1,085
-
-
2022
£
10,785
-
10,785
2022
£
113,972
10,000
123,972
2022
£
1,150
1,200
2,350|Total
2022
£
1,085|
|---|---|---|
|||1,085|
|||1,085|
|||1,085|
|||-|
|||-|
|||2021
£
7,937
-|
|||7,937|
|||2021
£
106,202
10,000|
|||116,202|
|||2021
£
624
1,100|
|||1,724|
## **9 Debtors**
## **10 Cash at Bank and in Hand**
## **11 Creditors: liabilities falling due within one year**
## **12 Pension commitments**
During the year employer’s pension contributions totalling £3,363 (2021: £3,350) were payable to defined contribution personal pension schemes. Pension contributions owing at the balance sheet date was £563 (2021: £188).
Page 11
## **CHRISTIAN PRISON RESOURCING**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
## **13 Funds**
During the year the movements in the charity's funds were as follows:
|_Designated Funds_
New Staff Fund
_General Unrestricted Funds_
Total Unrestricted Funds
_Restricted Funds_
Media
Staff
Aggregate of funds|Opening
balance
2022
£
37,612
37,612
61,224
98,837
16,880
6,698
23,578
122,415|Incoming
resources
2022
£
-
-
74,361
74,361
2,564
74,718
77,282
151,643|Outgoing
resources
2022
£
(6,991)
(6,991)
(27,245)
(34,236)
(8,909)
(98,507)
(107,416)
(141,652)|Transfers
in the year
2022
£
-
-
(39,515)
(39,515)
2,000
37,515
39,515
-|Closing
balance
2022
£
30,621|
|---|---|---|---|---|---|
||||||30,621
68,825|
||||||99,447|
||||||12,535
20,425|
||||||32,960|
||||||132,406|
## **Analysis of net assets by fund - current year**
The assets and liabilities of the various funds were as follows:
## Unrestricted Funds
|General
funds
£
Debtors
4,300
Cash at bank and in hand
65,725
Current liabilities
(1,200)
68,825
In the previous year the movements in the charity's funds were as follows:
Opening
Incoming
balance
resources
2021
2021
£
£
_Designated Funds_
New Staff Fund
41,314
-
41,314
-
_General Unrestricted Funds_
61,425
60,365
Total Unrestricted Funds
102,739
60,365
_Restricted Funds_
Media
22,894
4,017
Staff
13,771
39,527
36,665
43,544
Aggregate of funds
139,404
103,909|Designated
funds
£
-
30,621
-
30,621
Outgoing
resources
2021
£
(3,702)
(3,702)
(23,809)
(27,511)
(10,031)
(83,357)
(93,388)
(120,899)|Restricted
funds
£
6,485
27,625
(1,150)
32,960
Transfers
in the year
2021
£
-
-
(36,757)
(36,757)
-
36,757
36,757
-|2022
£
10,785
123,972
(2,350)|
|---|---|---|---|
||||132,406|
||||Closing
balance
2021
£
37,612|
||||37,612
61,224|
||||98,837|
||||16,880
6,698|
||||23,578|
||||122,415|
Page 12
## **CHRISTIAN PRISON RESOURCING**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
## **13 Funds continued**
## **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
£
£
4,705
-
57,619
37,612
(1,100)
-
61,224
37,612
Unrestricted Funds|Restricted
funds
£
3,232
20,970
(624)
23,578|2021
£
7,937
116,202
(1,724)|
||General
funds
£
4,705
57,619
(1,100)
61,224|||
||||122,415|
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. It includes donations to the Education appeal, which are being used to engage someone to develop resources.
The **New Staff** (formerly labelled **Associate Director)** designated fund represents resources set aside by the trustees to help pay for new employees until they can raise funds for their own support.
During the year, the Trustees transferred £39,515 (2021: £36,757) from general unrestricted funds to restricted funds so that some of the individual staff balances within the restricted Staff fund were not in deficit at the year-end and to increase the amount available for use by the Media fund.
## **14 Transactions with related parties**
- During the year: a) the charity received donations totalling £10,985 (2021: £10,296) from related parties (which includes trustees, key management and anyone closely connected to them).
- b) no expenses (2021: £nil) were paid to, or for, the trustees in connection with their work as trustees.
## **15 Members**
Each member of the company commits to contribute if the charity is wound up an amount not exceeding £10.
Page 13
## **CHRISTIAN PRISON RESOURCING**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
|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|2022
2021
£
£
74,200
60,302
-
-
161
63
74,361
60,365
27,245
23,809
27,245
23,809
47,116
36,556
(39,515)
(36,757)
7,601
(201)
61,224
61,425
68,825
61,224
Unrestricted Funds - General|2022
2021
£
£
-
-
-
-
-
-
-
-
6,991
3,702
6,991
3,702
(6,991)
(3,702)
-
-
(6,991)
(3,702)
37,612
41,314
30,621
37,612
Unrestricted Funds - Designated|2022
2021
£
£
77,192
43,544
90
-
-
-
77,282
43,544
107,416
93,388
107,416
93,388
(30,133)
(49,844)
39,515
36,757
9,382
(13,087)
23,578
36,665
32,960
23,578
Restricted Funds|Total
Funds
2022
£
151,392
90
161
151,643
141,652
141,652
9,992
-
9,992
122,415
132,406|Total
Funds
2021
£
103,846
-
63|
|---|---|---|---|---|---|
||||||103,909|
||||||120,899|
||||||120,899|
||||||(16,990)
-|
||||||(16,990)
139,404|
||||||122,415|
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