Docusign Envelope ID: 9873E36C-4DF9-49EE-8306-740A0895F191
Charity number: 1149664
TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
## GIVE A BOOK
Docusign Envelope ID: 9873E36C-4DF9-49EE-8306-740A0895F191
## GIVE A BOOK
## CONTENTS
||Page|
|---|---|
|**Reference and administrative details of the charity, its Trustees and advisers**|1|
|**Trustees' report**|2 - 4|
|**Independent examiner's report**|5|
|**Statement of financial activities**|6|
|**Balance sheet**|7|
|**Notes to the financial statements**|8 - 17|
Docusign Envelope ID: 9873E36C-4DF9-49EE-8306-740A0895F191
## GIVE A BOOK
## REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025
**Trustees** E Meleagrou S Moorehead C Waldegrave S Turvey J Barnett S Walker A Khan **Charity registered number** 1149664 **Principal office** 112-114 Holland Park Avenue London W11 4UA **Executive director** V Gray **Accountants** Menzies LLP Chartered Accountants Magna House 18-32 London Road Staines-Upon-Thames TW18 4BP **Bankers** National Westminster 55 Kensington High Street Kensington Royal Garden Branch London W8 5EQ
Page 1
Docusign Envelope ID: 9873E36C-4DF9-49EE-8306-740A0895F191
## GIVE A BOOK
## TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025
The Trustees present their annual report together with the financial statements of the charity for the year 1 April 2024 to 31 March 2025.
Give a Book is a charity that promotes books and the pleasure of reading in the hardest places. Our core belief is that to pass on a good read – to give a book – is a transaction of lasting worth.
We mainly work in prisons, schools and with disadvantaged children and young people throughout the UK. We provide creative, bespoke ways of leading to reading and offer practical solutions to encourage an enjoyment of reading to help make a lasting difference to people’s lives. We often work in partnership with other charities and groups in order to extend our reach. We provide books, book bags, writing materials and expertise to projects that benefit adults and children.
Our regular projects for prisons include Prison Reading Groups, Prison Family Reading initiatives, Raising Readers and Books for First Nighters; plus a regular Whole School Reading project, support for Book Clubs in Schools, Mental Health Unit book clubs and various literacy projects.
This has been a year of celebration, growth, and deepened impact, marked notably by Prison Reading Groups’ 25th anniversary and the expansion of core initiatives to promote literacy, connection, and rehabilitation through reading across the prison estate and secure accommodation settings.
## **25th Anniversary and Celebratory Events**
In June 2024, Prison Reading Groups (PRG) celebrated its 25th anniversary with a flagship event at Mercers’ Hall in London, featuring keynote speaker Nazanin Zaghari-Ratcliffe. Over 100 guests, including supporters, volunteers, and sector professionals, gathered to explore the power of reading behind bars. This event affirmed PRG's enduring commitment to fostering empathy, confidence, and community through literature.
## **Reading Group Expansion**
PRG supports 110 reading groups in 80 prisons, reaching approximately 2,300 prisoners annually. These groups range from confident readers to those in mental health and neurodiversity units, fostering inclusive and supportive environments. The reading group at Wormwood Scrubs, known as The Leviathans, exemplifies the transformative power of reading, creating a valued community for dialogue and personal growth.
## **Reading the Way Initiative**
Launched in 2023, Reading the Way supports prisoners who struggle with reading. In partnership with libraries, education providers, and the Shannon Trust, PRG facilitates 14 dedicated groups (and growing), offering mentoring, resources, and a network for facilitators. This initiative is helping participants gain confidence and connection through shared reading.
## **Whole Prison Reading Project: HMP Isis**
A three-year initiative at HMP Isis aims to embed reading culture throughout the prison. It includes house block reading groups, a Read 3 initiative, curated book stock on new bookshelves, family reading events, and celebrations. Early feedback from prisoners has been overwhelmingly positive, with participants citing these activities as meaningful and transformative.
## **Work with the Secure Accommodation Network**
Give a Book adapts its projects for secure children's homes, providing age-appropriate materials and approaches. Notably, at Adel Beck, young residents received their first personally owned books, helping to foster a positive association with reading.
## **Author Visits and Workshops**
Over the past year, Give a Book has coordinated visits from acclaimed authors including Mick Herron, Paula Hawkins, Sathnam Sanghera, and Her Honour Wendy Joseph KC. These visits energise reading communities and inspire participants. Special events were also delivered in schools by illustrators such as Dorien Brouwers.
## **Audiobook Access**
Working with Penguin Random House, Give a Book is expanding audiobook access across prisons with in-house radio. This initiative supports reading engagement, particularly for those who struggle with traditional formats.
## **Books for First Nighters**
Books are provided to new prisoners during induction—a time of high stress and uncertainty. Now present in 70 prisons, this initiative provides comfort and distraction and supports early engagement with prison education.
Page 2
Docusign Envelope ID: 9873E36C-4DF9-49EE-8306-740A0895F191
## GIVE A BOOK
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
## **Family Engagement: Family Days and Raising Readers**
Give a Book supported 160 Family Days in over 40 prisons in the last year, supplying books and volunteers to support meaningful reading experiences. Raising Readers, now in 40 prisons, allows parents to send books home with personal messages, strengthening family bonds through shared reading.
## **Whole School Reading Projects**
Each year Give a Book runs a whole school reading project in a disadvantaged area. In 2025, this work will be centred in Tower Hamlets, providing 9 primary school libraries with books and facilitating creative reading initiatives such as Page to Picture and Picture Book Club. In 2024 we worked with Winton Primary School to refresh the picture books in their library with new shelfing and books.
## **Reading Resources and Publications**
PRG provides regular book features in Inside Time and bi-weekly trivia handouts distributed via prison libraries. These resources sustain engagement and offer variety to readers.
## **Volunteers**
Give a Book now benefits from the dedication of over 75 volunteers, including professionals from diverse fields. Corporate partnerships, such as with Neighbourly, further enrich the volunteer base - as do volunteers from the Ministry of Justice. Many volunteers return independently after initial engagements, underscoring the deep personal impact of Give a Book’s mission.
## **Impact and Evaluation**
An independent evaluation of prison reading groups in association with the Department of Criminology at Royal Holloway University of London involved 12 prisons, over 130 survey responses, and multiple focus groups. The final report - Community, Connection and Change - was published in April 2025.
## **Partnerships and Advocacy**
Key partners include Penguin Random House, the Royal Society of Literature, Children Heard and Seen, Orion Publishing, and the Bodleian Library. Give a Book advocates for prison reading strategy development and participates in sector-wide working groups. A new initiative, The Literacy Link, brings together primary literacy charities to host a joint event in April 2025.
In September, PRG co-signed a letter to the Secretary of State for Justice, Shabana Mahmood, highlighting the need for strong prison library services and requesting a meeting to present the case for sustained support.
The promotional film, **Solace and Connection through Reading,** won a Silver Smiley Award and continues to raise awareness through film festivals and online sharing.
## **Financial review**
The trust's work is entirely reliant on donations. Unrestricted donations of £327,291 were received in the year (31 March 2024: £225,843).
During the year Give a Book made no grants (31 March 2024: £nil), and funded prison and school projects worth £315,382 (31 March 2024: £257,155).
## **Reserves policy**
The restricted fund represents donations received which are to be used for specific projects. The level of restricted reserves as at 31 March 2025 was £16,311 (31 March 2024: £29,305). The unrestricted fund can be applied for the general purposes of the charity as set out in the governing document. The level of unrestricted reserves as at 31 March 2025 was £112,542 (31 March 2024: £103,305).
£80,000 of the £112,542 is the amount that the charity needs to keep running for four months should the charity not be able to raise sufficient funding over the year. The £80,000 gives the charity some security when planning for 2026. This means that £80,000 does not represent a free reserve. Taking this into account, the unrestricted reserves are £32,542.
Page 3
Docusign Envelope ID: 9873E36C-4DF9-49EE-8306-740A0895F191
## GIVE A BOOK
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
## **Structure, governance and management**
## **Governing document**
The charity is governed by its Trust Deed, dated 7 November 2012, the charity is constituted as an unincorporated trust. The trust is a registered charity, number 1149664.
## **Trustees**
The charity is managed by a board of trustees. Every committee member has one vote. Trustees may act by a majority decision. There must be at least three trustees. Apart from the first trustees, every trustee must be appointed by a resolution of the trustees passed at a special meeting. The trustees must have regard to the skills, knowledge and experience needed for the effective administration of the charity. The trustees must make available to each new trustee, on his or her appointment, a copy of the Trust Deed and a copy of the charity’s latest report and accounts.
## **Related party**
There are no significant related parties or related party transactions requiring disclosure.
## **Going concern**
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.
## **Trustees' responsibilities**
The Trustees 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).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles of the Charities SORP (FRS 102);
- make judgements and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business
Approved by order of the members of the board of Trustees and signed on their behalf by:
[sh ................................................ OD43DF5CE4C246B... by: **S Moorehead**
> Date: 11-Sep-2025
Page 4
Docusign Envelope ID: 9873E36C-4DF9-49EE-8306-740A0895F191
## GIVE A BOOK
## INDEPENDENT EXAMINER'S REPORT
## **Independent examiner's report to the Trustees of Give a Book ('the charity')**
I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 March 2025.
## **Responsibilities and basis of report**
As the Trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.
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 that in any material respect:
1. accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
This report is made solely to the charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my work or for this report.
Signed: Dated: 11-Sep-2025
Janice Matthews FCA
## **Menzies LLP**
Chartered Accountants Magna House 18-32 London Road Staines-Upon-Thames TW18 4BP
Page 5
Docusign Envelope ID: 9873E36C-4DF9-49EE-8306-740A0895F191
## GIVE A BOOK
## STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
|**Note**
**Income from:**
Donations and legacies
3
Investments
4
**Total income**
**Expenditure on:**
Raising funds
5
Charitable activities
6
**Total expenditure**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
Net movement in funds
**Total funds carried forward**|**Unrestricted**
**funds**
**2025**
**£**
**327,291**
**1,119**
**328,410**
**20,396**
**298,777**
**319,173**
**9,237**
**103,305**
**9,237**
**112,542**|**Restricted**
**funds**
**2025**
**£**
**66,394**
**-**
**66,394**
**-**
**79,388**
**79,388**
**(12,994)**
**29,305**
**(12,994)**
**16,311**|**Total**
**funds**
**2025**
**£**
**393,685**
**1,119**
**394,804**
**20,396**
**378,165**
**398,561**
**(3,757)**
**132,610**
**(3,757)**
**128,853**|_Total_
_funds_
_2024_
_£_
_285,613_
_1,065_|
|---|---|---|---|---|
|||||_286,678_|
|||||_19,268_
_306,444_|
|||||_325,712_|
|||||_(39,034)_|
|||||_171,644_
_(39,034)_|
|||||_132,610_|
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 8 to 17 form part of these financial statements.
Page 6
Docusign Envelope ID: 9873E36C-4DF9-49EE-8306-740A0895F191
## GIVE A BOOK
## BALANCE SHEET AS AT 31 MARCH 2025
||||**2025**||_2024_|
|---|---|---|---|---|---|
||**Note**||**£**||_£_|
|**Fixed assets**||||||
|Tangible assets|10||**2,105**||_2,747_|
||||**2,105**||_2,747_|
|**Current assets**||||||
|Debtors|11|**1,451**||_188_||
|Cash at bank and in hand||**155,568**||_157,000_||
|||**157,019**||_157,188_||
|**Current liabilities**||||||
|Creditors: amounts falling due within one year|12|**(30,271)**||_(27,325)_||
|**Net current assets**|||**126,748**||_129,863_|
|**Total assets less current liabilities**|||**128,853**||_132,610_|
|**Total net assets**|||**128,853**||_132,610_|
|**Charity funds**||||||
|Restricted funds|13||**16,311**||_29,305_|
|Unrestricted funds|13||**112,542**||_103,305_|
|**Total funds**|||**128,853**||_132,610_|
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
................................................ OD43DF5CE4C246B... **S Moorehead**
Date: 11-Sep-2025
The notes on pages 8 to 17 form part of these financial statements.
Page 7
Docusign Envelope ID: 9873E36C-4DF9-49EE-8306-740A0895F191
## GIVE A BOOK
## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
## **1. General information**
Give a Book is a charity registered in England and Wales. The address of the registered office is disclosed on the reference and administrative details page.
## **2. Accounting policies**
## **2.1 Basis of preparation of financial statements**
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Give a Book meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
## **2.2 Going concern**
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.
## **2.3 Income**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
## **2.4 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
## **2.5 Interest receivable**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
Page 8
Docusign Envelope ID: 9873E36C-4DF9-49EE-8306-740A0895F191
## GIVE A BOOK
## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
## **2. Accounting policies (continued)**
## **2.6 Tangible fixed assets and depreciation**
Tangible fixed assets costing £500 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
- Computer equipment 3 years
## **2.7 Debtors**
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **2.8 Liabilities and provisions**
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
## **2.9 Financial instruments**
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
## **2.10 Pensions**
The charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charity to the fund in respect of the year.
## **2.11 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 and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Page 9
Docusign Envelope ID: 9873E36C-4DF9-49EE-8306-740A0895F191
## GIVE A BOOK
## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
## **3. Income from donations and legacies**
|**Donations**
Donations from individuals
Donations from Trusts
Gift aid
**Total 2025**
_Total 2024_|**Unrestricted**
**funds**
**2025**
**£**
58,511
262,429
6,351
327,291
_225,843_|**Restricted**
**funds**
**2025**
**£**
-
66,394
-
66,394
_59,770_|**Total**
**funds**
**2025**
**£**
**58,511**
**328,823**
**6,351**
**393,685**
_285,613_|_Total_
_funds_
_2024_
_£_
_121,616_
_158,998_
_4,999_|
|---|---|---|---|---|
|||||_285,613_|
||||||
## **4. Investment income**
|Bank interest
**Total 2025**
_Total 2024_|**Unrestricted**
**funds**
**2025**
**£**
1,119
1,119
_1,065_|**Total**
**funds**
**2025**
**£**
**1,119**
**1,119**
_1,065_|_Total_
_funds_
_2024_
_£_
_1,065_|
|---|---|---|---|
||||_1,065_|
|||||
## **5. Expenditure on raising funds**
## **Fundraising trading expenses**
|Staff costs and other fundraising expenses
_Total 2024_|**Unrestricted**
**funds**
**2025**
**£**
20,396
_19,268_|**Total**
**funds**
**2025**
**£**
**20,396**
_19,268_|_Total_
_funds_
_2024_
_£_
_19,268_|
|---|---|---|---|
|||||
Page 10
Docusign Envelope ID: 9873E36C-4DF9-49EE-8306-740A0895F191
## GIVE A BOOK
## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
## **6. Analysis of expenditure by activities**
|Direct and support costs
_Total 2024_|**Project costs**
**2025**
**£**
315,382
_257,155_|**Support**
**costs**
**2025**
**£**
62,783
_49,289_|**Total**
**funds**
**2025**
**£**
**378,165**
_306,444_|_Total_
_funds_
_2024_
_£_
_306,444_|
|---|---|---|---|---|
||||||
## **Analysis of support costs**
|Other staff costs
Depreciation
Accountancy
Consultancy
IT and website
Training/Conferences/Events
Insurance
Travel/Meetings
Subscriptions
Enthuse fees
Printing and stationery
Advertising and marketing
Casual help
GAB bags
Rent
Christmas party
Legal expenses
Bank charges
Payroll fees
General expenses
Administrative assistant|**Total**
**funds**
**2025**
**£**
**13,381**
**1,740**
**7,271**
**2,130**
**8,632**
**2,406**
**1,351**
**1,149**
**7,600**
**1,133**
**3,271**
**755**
**125**
**-**
**8,414**
**369**
**1,799**
**460**
**742**
**55**
**-**
**62,783**|_Total_
_funds_
_2024_
_£_
_12,405_
_1,374_
_2,665_
_400_
_5,162_
_1,244_
_870_
_911_
_6,257_
_1,429_
_2,994_
_593_
_-_
_1,794_
_7,478_
_-_
_1,572_
_774_
_319_
_838_
_210_|
|---|---|---|
|||_49,289_|
Page 11
Docusign Envelope ID: 9873E36C-4DF9-49EE-8306-740A0895F191
## GIVE A BOOK
## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
## **Analysis of project costs**
|Prison Projects
Schools & Children's Projects|**2025**
**£**
**220,767**
**94,615**
**315,382**|_2024_
_£_
_180,008_
_77,147_|
|---|---|---|
|||_257,155_|
## **7. Independent examiner's remuneration**
The independent examiner's remuneration amounts to an independent examiner and accounts preparation fee of £2,480 _(2024 - £2,255)_ .
## **8. Staff costs**
|Wages and salaries
Social security costs
Contribution to defined contribution pension schemes|**2025**
**£**
**125,659**
**6,165**
**1,994**
**133,818**|_2024_
_£_
_116,680_
_5,489_
_1,879_|
|---|---|---|
||||
|||_124,048_|
The average number of persons employed by the charity during the year was as follows:
|**2025**|_2024_|
|---|---|
|**No.**|_No._|
|**5**|_4_|
No employee received remuneration amounting to more than £60,000 in either year.
During the year one individual made up key management personnel and received remuneration of £33,750 (2024 - £32,000)
## **9. Trustees' remuneration and expenses**
During the year, no Trustees received any remuneration or other benefits _(2024 - £NIL)_ .
During the year ended 31 March 2025, expenses totalling _£_ 2,720 were reimbursed or paid directly to 2 Trustees _(2024 - £865_ ). These expenses were those relating to the purchase of books, postage, stationery, meeting refreshments and travel costs.
Page 12
Docusign Envelope ID: 9873E36C-4DF9-49EE-8306-740A0895F191
## GIVE A BOOK
## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
## **10. Tangible fixed assets**
|**Cost or valuation**
At 1 April 2024
Additions
At 31 March 2025
**Depreciation**
At 1 April 2024
Charge for the year
At 31 March 2025
**Net book value**
At 31 March 2025
_At 31 March 2024_
**11.**
**Debtors**
**Due within one year**
Other debtors
Prepayments
**12.**
**Creditors: Amounts falling due within one year**
Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income|**2025**
**£**
**-**
**1,451**
**1,451**
**2025**
**£**
**24,451**
**2,460**
**690**
**2,670**
**30,271**|**Computer**
**equipment**
**£**
**4,121**
**1,098**|
|---|---|---|
|||**5,219**|
|||**1,374**
**1,740**|
|||**3,114**|
|||**2,105**|
|||_2,747_|
|||_2024_
_£_
_188_
_-_|
|||_188_
_2024_
_£_
_20,515_
_2,800_
_794_
_3,216_|
|||_27,325_|
Page 13
Docusign Envelope ID: 9873E36C-4DF9-49EE-8306-740A0895F191
## GIVE A BOOK
## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
## **13. Statement of funds Statement of funds - current year**
|**Unrestricted funds**
General Funds
**Restricted funds**
Prison Reading Groups
HMP Isis Reading Prison
Making it Up
Raising Readers
PRG - HMP Dovegate, Fosse Way & Hewell
Whole School Library Project
Mother & Baby Units
Secure Accommodation Network
Family Days
**Total of funds**|**Balance at 1**
**April 2024**
**£**
**103,305**
**5,000**
**8,958**
**847**
**11,500**
**3,000**
**-**
**-**
**-**
**-**
**29,305**
**132,610**|**Income**
**£**
**328,410**
**17,694**
**7,500**
**-**
**10,000**
**-**
**10,000**
**5,000**
**1,500**
**14,700**
**66,394**
**394,804**|**Expenditure**
**£**
**(319,173)**
**(22,694)**
**(12,083)**
**(847)**
**(21,500)**
**(3,000)**
**(2,500)**
**(564)**
**(1,500)**
**(14,700)**
**(79,388)**
**(398,561)**|**Balance at 31**
**March 2025**
**£**
**112,542**|
|---|---|---|---|---|
|||||**-**
**4,375**
**-**
**-**
**-**
**7,500**
**4,436**
**-**
**-**|
|||||**16,311**|
|||||**128,853**|
Page 14
Docusign Envelope ID: 9873E36C-4DF9-49EE-8306-740A0895F191
## GIVE A BOOK
## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
## **13. Statement of funds (continued)**
**Prison Reading Groups** - these funds are used to support prison reading groups that are voluntary and informal where the members choose the books they read and are given their own copies. The groups are open ended, where members can join or leave as they want.
**HMP Isis Reading Prison** - HMP Isis wants to develop a whole prison reading strategy that motivates prisoners by finding out what kinds of reading the young men value and responding to their reading priorities with initiatives that seem relevant and enjoyable to them. This is the focus of our proposed projects—a 3-year multi project approach for whole prison reading.
**Making it Up** - is a family reading project, with workshops for prisoners to learn about and then write and draw stories for their children.
**Raising Readers** - a family reading initiative, offering prisoner parents the chance to choose and send a book home to their children, complete with a bookplate and a personal message.
**HMP Dovegate, HMP Fosse Way, HMP Hewell** – to create three reading prisons co-ordinating several of our reading projects.
**Whole School Library Project** - each year Give a Book helps create a new school library in a school which does not currently have one - this includes books and furnishings
**Mother & Baby Units** - this fund helps us provide books for mothers to read or share with their babies in prisons throughout the UK.
**Secure Accommodation Network** - provides books for children in secure accommodation, part of the criminal justice and welfare system. We give specially chosen books every half term and run other book-related projects.
**Family Days** - Prisoners who maintain family contact and visits are significantly less likely to reoffend. We provide a wide range of new children’s books for a number of family ready initiatives plus volunteer helpers to support family visits. Reading together as a family builds bridges and bonds. It helps prisoner parents remain a part of the life of the home.
Page 15
Docusign Envelope ID: 9873E36C-4DF9-49EE-8306-740A0895F191
## GIVE A BOOK
## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
## **13. Statement of funds (continued)**
## **Statement of funds - prior year**
|**Unrestricted funds**
General Funds - all funds
**Restricted funds**
Prison Reading Groups
Books for First Nighters
HMP Isis Reading Prison
Reading the Way
HMP Northumberland/HMP North Sea Camp/HMP
Lancaster Farms
Give a History Book
Making it Up
Raising Readers
PRG - HMP Dovegate, Fosse Way & Hewell
**Total of funds**|_Balance at_
_1 April 2023_
_£_
_113,180_
_25,245_
_3,010_
_14,491_
_5,000_
_6,979_
_968_
_2,771_
_-_
_-_
_58,464_
_171,644_|_Income_
_£_
_226,908_
_15,000_
_-_
_10,000_
_-_
_-_
_-_
_270_
_31,500_
_3,000_
_59,770_
_286,678_|_Expenditure_
_£_
_(236,783)_
_(35,245)_
_(3,010)_
_(15,533)_
_(5,000)_
_(6,979)_
_(968)_
_(2,194)_
_(20,000)_
_-_
_(88,929)_
_(325,712)_|_Balance at_
_31 March_
_2024_
_£_
_103,305_|
|---|---|---|---|---|
|||||_5,000_
_-_
_8,958_
_-_
_-_
_-_
_847_
_11,500_
_3,000_|
|||||_29,305_|
|||||_132,610_|
## **14. Analysis of net assets between funds**
## **Analysis of net assets between funds - current year**
|Tangible fixed assets
Current assets
Creditors due within one year
**Total**|**Unrestricted**
**funds**
**2025**
**£**
2,105
140,708
(30,271)
112,542|**Restricted**
**funds**
**2025**
**£**
-
16,311
-
16,311|**Total**
**funds**
**2025**
**£**
**2,105**
**157,019**
**(30,271)**|
|---|---|---|---|
||||**128,853**|
Page 16
Docusign Envelope ID: 9873E36C-4DF9-49EE-8306-740A0895F191
## GIVE A BOOK
## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
## **14. Analysis of net assets between funds (continued)**
## **Analysis of net assets between funds - prior year**
|Tangible fixed assets
Current assets
Creditors due within one year
**Total**|_Unrestricted_
_funds_
_2024_
_£_
_2,747_
_127,883_
_(27,325)_
_103,305_|_Restricted_
_funds_
_2024_
_£_
_-_
_29,305_
_-_
_29,305_|_Total_
_funds_
_2024_
_£_
_2,747_
_157,188_
_(27,325)_|
|---|---|---|---|
||||_132,610_|
## **15. Pension commitments**
The group operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the group in an independently administered fund. The pension cost charge represents contributions payable by the group to the fund and amounted to £2,338 (2024 - £1,879), £688 (2024 - £794) were payable to the fund at the balance sheet date and are included in creditors.
## **16. Related party transactions**
The charity has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the charity at 31 March 2025.
Page 17