OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

← Christian Prison Resourcing

2023-12-31-accounts

CS: New para Christian Prison Resourcing

Report and Accounts Year ended 31 December 2023

CHRISTIAN PRISON RESOURCING

FOR THE YEAR ENDED 31 DECEMBER 2023

COMPANY INFORMATION

Directors / trustees

B H Edwards D Fortune (retired 30 August 2024) S D Willis A C Lyell (retired 3 July 2023) C A Summers K Berry M F Jones K G Brownell P Cunliffe D Fortune

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 1HE

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 2023

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 His Majesty’s prisons and with the support of local churches.

We provide resources to chaplains for themselves and for prisoners/detainees in His 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 2023, the charity’s paid workers and volunteers visited or supplied resources or marked completed study books from 58 prisons and immigration centres (2022: 48). With Covid restrictions having finally been lifted this allowed prisons to once again conduct mixed wing Sunday services and fully restart midweek group bible studies on the wings. In addition, more of the charity’s volunteers were allowed back into the prisons.

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 5,165 individual studies (2022: 3,578).

During the 2023 calendar year the charity employed 4 staff members (2022:5). Towards the end of the year, however, one of our associates retired from paid employment and we thank God for her service for the charity over a number of years.

To help prevent the endless cycle of reoffending once prisoners are released, CPR is putting more emphasis on resettlement. CPR has therefore developed a resettlement policy which is gradually being implemented within the establishments in which CPR works.

CPR continues to partner with other churches allowing our Christian brothers and sisters the opportunity to join with us in serving God among prisoners. The charity receives requests for speakers at church events, prayer breakfasts, away days and also preaching at Sunday services. CPR also partners with local churches through the Welcome Directory, which is used by prison chaplains when helping released prisoners to find and get settled into a welcoming and helpful church community.

All work to create, design and obtain approvals for the new Diploma Course has been completed. This course was created to accredit CPR associates with the necessary qualifications to become prison chaplains for employment by HMPPS. CPR currently has 38 associates who are recognised as HMPPS chaplains, a number of which were accredited via the Diploma Course.

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 2023

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. 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.

Rev D. Fortune retired from the role of director/trustee of CPR on 30 August 2024. He does however continue in his role as Director of Ministry.

Financial results

The results for the year are set out on pages 6-14. During this year, there was a deficit of incoming resources over resources expended of £11,815 (2022: surplus of £9,992). This reduced the total funds carried forward to £120,591 as at 31 December 2023 (2022: £132,406), of which £35,257 is restricted (2022: £32,960).

Much of the 2023 deficit was in relation to the planned use of the Education Fund, for which funds were already raised in 2022, which contributed to the surplus in 2022. The trustees are aware also that the charity's income is fairly variable from year to year. Whilst there are many individual supporters and churches who give on a regular basis, a large part of the charity's income is less regular. The charity's reserve policy has been set with this in mind.

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 £71,000, or £35,500 for a six month period.

At the end of the year, the charity held £85,334 (2022: £99,447) in unrestricted reserves of which £30,621 (2022: £30,621) 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, prior to the staff member being able to raise their own support. Excluding the designated reserves, the remaining unrestricted reserves of £54,712 (2022: £68,825) 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. Approximately half of the income consists of regular monthly or quarterly gifts.

Key risks and uncertainties

The Charity is exposed to various risks including reputational risk caused by associates not following HMPPS protocol, safety of volunteers and staff and financial stability and fundraising. Each risk identified is assessed and reviewed in terms of its potential impact and likelihood. Training and guidance is provided to associates to ensure that risk management practices are understood and followed consistently.

Page 3

CHRISTIAN PRISON RESOURCING

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31 DECEMBER 2023

Plans for the future

The charity has plans to employ ex-prisoners to work alongside prison leavers to aid resettlement. The charity understands that the risks are high and those supporting the initiative financially will be fully aware of the risks. However, not to go forward with the initiative taking into account the risk factor would be against the ethos of what CPR stands for.

The Charity also has plans to introduce an initiative to 'email-a-prisoner' with a view to encourage Bible studies and improve links with CPR associates.

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

  1. 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:

Sean Willis

Sean Willis (Sep 10, 2024 17:22 GMT+1) ---------------------------------------------------------------S D Willis - Trustee

Date: Sep 10, 2024

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 2023 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 accounts to be reached.

Ajay Rajani

Ajay Rajani (Sep 10, 2024 17:25 GMT+1)

Ajay Rajani FCIE Stewardship 1 Lamb's Passage London EC1Y 8AB

Date: Sep 10, 2024

Page 5

CHRISTIAN PRISON RESOURCING

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2023

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
£
55,800
-
1,163
56,963
28,932
28,932
28,030
(42,143)
(14,113)
99,447
85,334		 Restricted
Funds
£
64,470
-
-
64,470
104,316
104,316
(39,846)
42,143
2,298
32,960
35,257		 Total
Funds
2023
£
120,270
-
1,163
121,433
133,248
133,248
(11,815)
-
(11,815)
132,406
120,591		 Total
Funds
2022
£
151,392
90
161
151,643
141,652
141,652
9,992
-
9,992
122,415
132,406

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 2023

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
£
-
-
4,798
82,395
87,194
1,860
85,334
85,334
54,712
30,621
85,334
-
85,334		 Restricted
Funds
£
-
-
7,939
28,264
36,202
945
35,257
35,257
-
-
-
35,257
35,257		 Total
Funds
2023
£
-
-
12,737
110,659
123,396
2,805
120,591
120,591
54,712
30,621
85,334
35,257
120,591		 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

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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:

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:

Sean Willis (Sep 10, 2024 17:22
Sean Willis		 GMT+1) Sep 10, 2024
--------------------------------------- ---------------------------------------
S D Willis Date
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 2023

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:

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 2023

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
me from charitable activities
Book sales
stment income
Bank interest		 2023
£
107,688
12,583
120,270
2023
£
-
-
2023
£
1,163
1,163		 2022
£
140,586
10,806
151,392
2022
£
90
90
2022
£
161
161

4 Income from charitable activities

Page 9

CHRISTIAN PRISON RESOURCING

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

6 Charitable expenditure

itable expenditure
s 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		 2023
£
83,255
15,475
377
7,920
4,379
16,929
770
129,105		 2022
£
79,705
12,713
340
18,219
8,909
16,339
340
136,565

a Costs incurred directly on specific activities

b 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		 1,218
1,218
103
105
977
546
434
75
687
4,143
133,248		 1,258
1,258
360
545
1,054
739
385
77
669
5,087
141,652

The charity continues to engage Stewardship to provide payroll services and in the current financial year was charged £764 (2022: £791) 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

ysis of staff costs and the cost of key management personnel and trustee remuneration
Gross wages and salaries
Social security
Employer pension contributions		 2023
£
78,293
688
4,274
83,255		 2022
£
76,342
-
3,363
79,705

The average monthly number of employees during the year was 4 (2022: 5). 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) Gross
wages and
salaries
26,379
26,379		 Other
Employer
employment
pension
benefits
contributions
76
-
76
-		 2023
£
26,456
26,456

Page 10

CHRISTIAN PRISON RESOURCING

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

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) Gross
wages and
salaries
24,646
24,646		 Other
Employer
employment
pension
benefits
contributions
77
77
-		 2022
£
24,723
24,723

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 2023
At 31 December 2023
Accumulated depreciation
At 1 January 2023
At 31 December 2023
Net book value
At 31 December 2023
At 31 December 2022
9
Debtors
Gift aid recoverable
Other debtors
10
Cash at Bank and in Hand
Cash at bank with immediate access
Notice deposits
11
Creditors: liabilities falling due within one year
Other creditors
Accruals		 Fixtures,
fittings and
equipment
£
1,085
1,085
1,085
1,085
-
-
2023
£
12,737
-
12,737
2023
£
110,659
-
110,659
2023
£
1,605
1,200
2,805		 Total
2023
£
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

Page 11

CHRISTIAN PRISON RESOURCING

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

12 Pension commitments

During the year employer’s pension contributions totalling £4,274 (2022: £3,363) were payable to defined contribution personal pension schemes. Pension contributions owing at the balance sheet date was £703 (2022: £563).

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
2023
£
30,621
30,621
68,825
99,447
12,535
20,425
32,960
132,406		 Incoming
resources
2023
£
-
-
56,963
56,963
5,437
59,033
64,470
121,433		 Outgoing
resources
2023
£
-
-
(28,932)
(28,932)
(4,406)
(99,910)
(104,316)
(133,248)		 Transfers
in the year
2023
£
-
-

(42,143)
(42,143)
-
42,143
42,143
-		 Closing
balance
2023
£
30,621
30,621
54,712
85,334
13,566
21,692
35,257
120,591

Analysis of net assets by fund - current year

The assets and liabilities of the various funds were as follows:

ysis of net assets by fund - current year
assets and liabilities of the various funds were as follows:
Debtors
Cash at bank and in hand
Current liabilities		 General
Designated
funds
funds
£
£
4,798
-
51,774
30,621
(1,860)
-
54,712
30,621
Unrestricted Funds		 Restricted
funds
£
7,939
28,264
(945)
35,257		 2023
£
12,737
110,659
(2,805)
120,591

Page 12

CHRISTIAN PRISON RESOURCING

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

13 Funds continued

In the previous 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 - previous 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
£
£
4,300
-
65,725
30,621
(1,200)
-
68,825
30,621
Unrestricted Funds		 Restricted
funds
£
6,485
27,625
(1,150)
32,960		 2022
£
10,785
123,972
(2,350)
132,406

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 £42,143 (2022: £39,515) 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.

14 Transactions with related parties

During the year:

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 2023

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		 2023
2022
£
£
55,800
74,200
-
-
1,163
161
56,963
74,361
28,932
27,245
28,932
27,245
28,030
47,116
(42,143)
(39,515)
(14,113)
7,601
68,825
61,224
54,712
68,825
Unrestricted Funds - General		 2023
2022
£
£
-
-
-
-
-
-
-
-
-
6,991
-
6,991
-
(6,991)
-
-
-
(6,991)
30,621
37,612
30,621
30,621
Unrestricted Funds - Designated		 2023
2022
£
£
64,470
77,192
-
90
-
-
64,470
77,282
104,316
107,416
104,316
107,416
(39,846)
(30,133)
42,143
39,515
2,298
9,382
32,960
23,578
35,257
32,960
Restricted Funds		 Total
Funds
2023
£
120,270
-
1,163
121,433
133,248
133,248
(11,815)
-
(11,815)
132,406
120,591		 Total
Funds
2022
£
151,392
90
161
151,643
141,652
141,652
9,992
-
9,992
122,415
132,406

Page 14