## CS: New para Christian Prison Resourcing
Report and Accounts Year ended 31 December 2024
## **CHRISTIAN PRISON RESOURCING**
## **FOR THE YEAR ENDED 31 DECEMBER 2024**
## **COMPANY INFORMATION**
## **Directors / trustees**
S D Willis D Fortune (retired 30 August 2024) C A Summers B H Edwards P Cunliffe K Berry M F Jones K G Brownell
## **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** Archie McDowall BA CA 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 2024**
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 2024, the charity’s paid workers and volunteers visited or supplied resources or marked completed study books from 58 prisons and immigration centres (2023: 58). CPR continued to enjoy the lifting of Covid restrictions, allowing prisons to 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 5,297 individual studies (2023: 5,165).
During the 2024 calendar year the charity employed 3 staff members (2023:4).
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 28 associates who are recognised as HMPPS chaplains, a number of which were accredited via the Diploma Course.
The Charity has been trialing an initiative to 'email-a-prisoner' with a view to encourage Bible studies and improve links with CPR associates.
In planning the activities the trustees have applied the guidance on public benefit issued by the Charity Commission.
## **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.
Page 2
## **CHRISTIAN PRISON RESOURCING**
## **REPORT OF THE DIRECTORS**
## **FOR THE YEAR ENDED 31 DECEMBER 2024**
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. Mr A. Feak was promoted from his role of Associate to Deputy Director of Ministry.
## **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 £15,216 (2023: deficit of £11,815). This increased the total funds carried forward to £135,807 as at 31 December 2024 (2023: £120,591), of which £29,181 is restricted (2023: £35,257).
The income in 2024 was increased largely due to a £20,000 legacy. Much of the 2023 deficit was in relation to the planned use of the Education Fund, for which funds were already raised in 2022. The trustees continue to be mindful 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 £70,000, or £35,000 for a six month period.
At the end of the year, the charity held £106,626 (2023: £85,334) in unrestricted reserves of which £30,621 (2023: £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 £76,004 (2023: £54,712) 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.
Page 3
## **CHRISTIAN PRISON RESOURCING**
## **REPORT OF THE DIRECTORS**
## **FOR THE YEAR ENDED 31 DECEMBER 2024**
## **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.
## **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.
## **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:
## Sean d’A Willis
---------------------------------------------------------------Sean d’A Willis (Sep 19, 2025 15:12:10 GMT+1) S D Willis - Trustee
Date: Sep 19, 2025
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 2024 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.
## Archie McDowall
Archie McDowall (Sep 22, 2025 14:01:18 GMT+1)
Archie McDowall BA CA Stewardship 1 Lamb's Passage London EC1Y 8AB
Date:
Sep 22, 2025
Page 5
## **CHRISTIAN PRISON RESOURCING**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## **FOR THE YEAR ENDED 31 DECEMBER 2024**
|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
£
87,536
-
3,038
90,573
32,263
32,263
58,311
(37,019)
21,292
85,334
106,626|Restricted
Funds
£
54,054
-
-
54,054
97,149
97,149
(43,095)
37,019
(6,076)
35,257
29,181|Total
Total
Funds
Funds
2024
2023
£
£
141,590
120,270
-
-
3,038
1,163
144,627
121,433
129,411
133,248
129,411
133,248
15,216
(11,815)
-
-
15,216
(11,815)
120,591
132,406
135,807
120,591|
|---|---|---|---|
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 2024**
|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
£
-
-
8,172
100,526
108,698
2,073
106,626
106,626
76,004
30,621
106,626
-
106,626|Restricted
Funds
£
-
-
6,787
25,942
32,730
3,548
29,181
29,181
-
-
-
29,181
29,181|Total
Funds
2024
£
-
-
14,960
126,468
141,428
5,621
135,807
135,807
76,004
30,621
106,626
29,181
135,807|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|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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:
Sean d’A Willis Sep 19, 2025 Sean d’A Willis (Sep 19, 2025 15:12:10 GMT+1) ----------------------------------------------------------------------------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 2024**
## **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.
Page 8
## **CHRISTIAN PRISON RESOURCING**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2024**
## 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.
## **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
**4**
**Income from charitable activities**
Book sales
**5**
**Investment income**
Bank interest|2024
£
126,939
14,651
141,590
2024
£
-
-
2024
£
3,038
3,038|2023
£
107,688
12,583|
|---|---|---|
|||120,270|
|||2023
£
-|
|||-|
|||2023
£
1,163|
|||1,163|
- **6 Charitable expenditure**
2024 2023
Page 9
## **CHRISTIAN PRISON RESOURCING**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2024**
|**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**|£
80,653
14,474
202
1,340
10,635
14,527
1,276
123,106
1,330
1,330
851
-
870
2,465
40
68
682
6,305
129,411|£
83,255
15,475
377
7,920
4,379
16,929
770|
|---|---|---|
|||129,105|
|||1,218|
|||1,218
103
105
977
546
434
75
687|
|||4,143|
|||133,248|
## **a Costs incurred directly on specific activities**
## **b Costs incurred on support & administration**
The charity continues to engage Stewardship to provide payroll services and in the current financial year was charged £666 (2023: £764) 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|2024
£
74,956
1,059
4,638
80,653|2023
£
78,293
688
4,274|
|||83,255|
The average monthly number of employees during the year was 3 (2023: 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)|Gross
wages and
salaries
27,912
27,912|Other
Employer
employment
pension
benefits contributions
77
-
77
-|2024
£
27,989|
|---|---|---|---|
||||27,989|
Page 10
## **CHRISTIAN PRISON RESOURCING**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2024**
- **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
26,379
26,379|Other
Employer
employment
pension
benefits contributions
76
-
76
-|2023
£
26,456|
|---|---|---|---|
||||26,456|
Rev. D Fortune did not receive any employment benefits for serving as a trustee. These benefits 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 2024
At 31 December 2024
Accumulated depreciation
At 1 January 2024
At 31 December 2024
Net book value
At 31 December 2024
At 31 December 2023
**9**
**Debtors**
Gift aid recoverable
Other debtors
**10**
**Cash at Bank and in Hand**
Cash at bank with immediate access
Cash deposit account COIF
**11**
**Creditors: liabilities falling due within one year**
Other creditors
Accruals|Fixtures,
fittings and
equipment
£
1,085
1,085
1,085
1,085
-
-
2024
£
14,502
458
14,960
2024
£
8,889
117,580
126,468
2024
£
4,321
1,300
5,621|Total
2024
£
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|
Page 11
## **CHRISTIAN PRISON RESOURCING**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2024**
## **12 Pension commitments**
During the year employer’s pension contributions totalling £4,638 (2023: £4,274) were payable to defined contribution personal pension schemes. Pension contributions owing at the balance sheet date totalled £1,186 (2023: £703).
## **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
2024
£
30,621
30,621
54,712
85,334
13,566
21,692
35,257
120,591|Incoming
resources
2024
£
-
-
90,573
90,573
4,553
49,501
54,054
144,627|Outgoing
resources
2024
£
-
-
(32,263)
(32,263)
(11,413)
(85,735)
(97,149)
(129,411)|Transfers
in the year
2024
£
-
-
(37,019)
(37,019)
3,000
34,019
37,019
-|Closing
balance
2024
£
30,621|
|---|---|---|---|---|---|
||||||30,621
76,004|
||||||106,626|
||||||9,706
19,476|
||||||29,181|
||||||135,807|
## **Analysis of net assets by fund - current year**
The assets and liabilities of the various funds were as follows:
|assets and liabilities of the various funds were as follows:||||
|---|---|---|---|
|Debtors
Cash at bank and in hand
Current liabilities|General
Designated
funds
funds
£
£
8,172
-
69,905
30,621
(2,073)
-
76,004
30,621
Unrestricted Funds|Restricted
funds
£
6,787
25,942
(3,548)
29,181|2024
£
14,960
126,468
(5,621)|
||||135,807|
## **13 Funds continued**
In the previous year the movements in the charity's funds were as follows:
|_Designated Funds_
New Staff Fund|Opening
balance
2023
£
30,621
30,621|Incoming
resources
2023
£
-
-|Outgoing
resources
2023
£
-
-|Transfers
in the year
2023
£
-
-|Closing
balance
2023
£
30,621|
|---|---|---|---|---|---|
||||||30,621|
Page 12
## **CHRISTIAN PRISON RESOURCING**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2024**
|_General Unrestricted Funds_
Total Unrestricted Funds
_Restricted Funds_
Media
Staff
Aggregate of funds|68,825
99,447
12,535
20,425
32,960
132,406|56,963
56,963
5,437
59,033
64,470
121,433|(28,932)
(28,932)
(4,406)
(99,910)
(104,316)
(133,248)|(42,143)
(42,143)
-
42,143
42,143
-|54,712|
|---|---|---|---|---|---|
||||||85,334|
||||||13,566
21,692|
||||||35,257|
||||||120,591|
## **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
£
£
4,798
-
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|
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 develop and produce courses.
The **New Staff** designated fund represents resources set aside by the trustees to help pay for new employees until they can raise
During the year, the Trustees transferred £37,019 (2023: £42,143) from general unrestricted funds to restricted funds so that
## **14 Transactions with related parties**
During the year:
- a) the charity received donations totalling £11,824 (2023: £11,906) from related parties (which includes trustees, key management and anyone closely connected to them).
- b) no expenses (2023: £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 2024**
|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|2024
2023
£
£
87,536
55,800
-
-
3,038
1,163
90,573
56,963
32,263
28,932
32,263
28,932
58,311
28,030
(37,019)
(42,143)
21,292
(14,113)
54,712
68,825
76,004
54,712
Unrestricted Funds - General|2024
2023
£
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
30,621
30,621
30,621
30,621
Unrestricted Funds - Designated|2024
2023
£
£
54,054
64,470
-
-
-
-
54,054
64,470
97,149
104,316
97,149
104,316
(43,095)
(39,846)
37,019
42,143
(6,076)
2,298
35,257
32,960
29,181
35,257
Restricted Funds|Total
Funds
2024
£
141,590
-
3,038
144,627
129,411
129,411
15,216
-
15,216
120,591
135,807|Total
Funds
2023
£
120,270
-
1,163|
|---|---|---|---|---|---|
||||||121,433|
||||||133,248|
||||||133,248|
||||||(11,815)
-|
||||||(11,815)
132,406|
||||||120,591|
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