Prison Link Financial Statements for the year ended 31 March 2025 Company Number 7052698 Charity Number 1150831
Prison Link Financial Statements for the year ended 31 March 2025 Pages Contents Information Directors Annual Report Indepelldent Examiners Report Statement of Financial ActlVLties Balance Sheet Notes to the financial statements 7t012
Prison Link Charitable Company Information Directors MA Wilson J A Herbert E Pitts Doreen Makaya Company Secretary Rev James Herbert Charity Number 1150831 Company Number 07052698 Charity Correspondence Address South and City College Handsworth Campus The Council House Soho Rd Birniingham B219DP Independent Examiner Gary Peter Brookes FCA Bsc 130 Wombourne Park Wombourne South Staffs WV5 OLY Bankers Santander Bank Barclays Bank
Prison Link for the year ended 31 March 2025 DIRECTORS REPORT The Directors, present their report and the financial statements for the year ended 31 March 2025 Structure? governance and management Prison Link is a charitable company limited by guarantee without having Share Capital The directo who are also trustees of the chartty are named on page l and have served either throughout or durin8 the period. The Trustees are chosen by existing trustees re the skills and experience they offer in fvrtherance of objectives of the harity. The trustees meet at regular intervaIs to manage the affatrs of the charity. Objectives and activities Prison Link was established to support mainly Black and Asian offenders and their latnilies. during sentence and to support their resettlement back into the comtnunity. Abo to help dthr the risk of re-offending and a further custodial sentence. To assist in achieving thÈs we have established a Pdnge of activities co-ordinated by paid staff and a team of volunteers. In planning the charity's activities for the year the trstee5 kept in mind the Charity Commission guidance on public benefit at their meetinJo . Review of Activities The following five are&s of activity in addition to the one to one work of our suptM)rt workers. in essence are key links io aid successfvl resettlement. They also provide a structure whereby we are able to strengthen and maÉntain meaningful personal and professional relations with our clients and enswe a greater level of continuity which assists with sucttssful delivery of resettlement and rehabtlitative support services. The scope of activity is &5 follows" l) The basic training in Prison work Course Our volunteers are recruited and trained via our in-house training program. Through thi5 course we train individuals who wish to volunteer or work in the criminal justice Syst Trained volunteers are then able to volunteer with Prison Link or other enCIeS Within the crimina] justice system. Having a w)ol of trained volunteer's enables us to meet fluctuating service demands. This progrdm has the support of West MTdlan(L5 Police and Birmingham Prison. The reputation of the program is such that other organisations also use it as part of their statttrainin 2) The Pen Pal club This provides essential letter writing support especially to offenders who are isolated or disengaged from their families. It also maintains a level of community engagemenL puge I
Prison Link for the year ended 31 March 2025 DIRECTORS REPORT contd Review of Activities contd J) The ROSE { Relatives of offenders Support and Empathy) project Through our ROSE project our volunteers engage and support the families of our clients. The variety of issues includes mediating between clients and their familie5" Cost of travel is an issue for some familie5 which could mean a Ik of visits for our clienty in which we offer assistance and support to apply to the Assistcd Pri50n Visits scheme. There arc othcr circumstances where the family may feel unsupported by the system, especialty the Prison Service. In such circumstances we have found liaising with the prison Chaplaincy team has been invaluable in putting the families, fears to rest. 4) Black History and diversity in prisons The over representation of minority gmups in the criminal justice system is well documented. This service provides support both for offenders and the prison Service in addressing diversity issues. 5) The Chaplaincy support The work with the Chaplaincy teams within the prison is key to the supwrt given to families and offenders while serving their sentence. Through this activity Prison Link ensures community engagement. Access to the service is via refetrais, word of mouth or through familie5 preferably at the slart of sentence. Service Take-up is not a requirement of senten¢in& therefore offenders must actively request the support of Prison Link. 6) Volunteer Progrdmme Due to changes in the staff team Prison Link has become more Teliant on a volunteer Programme for Serrice delivery. Prison Link h&s maintained the level of training for volunteers and would be looking to focus on the development of a mentoring service. The plan is to develop the partnership working with other mentoring organisations who would be able to share our pool of trained volunteers. Refocus for kids This is our youth programme that we tnainiy run during school holidays. li helps to divert young people from crime and help with their self developmenL 8) Choices Resettlement This is a progrdmme that we are subcontracted to work on with a youth organisation. It has a focus in working with young people who have Youth Offending orders and we use tncntors to help them. Further Review points The current UphVal in the National Offender Management program has caused the Prison Link Board to reassess the aims, ObJtIveS and the need for Prison Link's rvIce. the conclusion being Prison Link is needed more than ever. Prison Link has an extensive community nctwork of individuaIs and a wtde range of or.tranisation statutory, private and voluntary. which enables the Board to gauge the public bcncfit of Prison link. The overall health of Prison Link is important and the Directors are aware of risks to the service and are implementing mvasures Éo ensure the organisation is proiected and able to continue to deliver a valuable Community service. Dividend Policy The company is limited by guarantee and does not allo dividends or any alternattve reward page 2
Prison Link for the year ended 31 March 2025 DIRECTORS REPORT contd Financial review and reserves An reduced and small deficit of £971 w&s a¢hieved following a disappointing defcit of £10205 for 2024. This deficit was due largely to re¢harges for online training courses and the funding from all sources remaining below higher expenditure re inflation and government imposed wage increases . Office accommodation via a rentsl donation in kind valued at £7,500 and another one for specific governance costs of £1,750 helped to produce a lower loss and supplement recent years hard work to build funds to move towards less statutory dependency. Previous years Probation grants or contracts enabled Prison Link to function effectively. The trust is now operatin(F with one part time funded staff member however its prime purpose remain5 predominately Caled out by volunteers. Prison Link's team continue to be based at Handsworth College. The arrangements have worked very well as Prison Link continues to contribute to the community extension of the college'5 life. Our thanks therefo go to the college principal and our staff team for ensuring the arrdngement work for our mutual benefit. Going Concern In common with charities providing charttable services and no longer in receipt of reliable public funding it is always unclear to know if the company can remain a going concern. However the directors will endeavour to maintain the project in a scaled down forniat as long as possible via voluntary resources in the hope that in the future contractual agreements with fuill cost recovery income will be obtained to employ staff as well as continue the minor funding required for volunteers . Risk Policy Risk Management is monitored via regular directors meettngs. The main items of concern are maintenance of membership. safety and adequacy of the building used. balance of funding to maintain current activities, the ongoing commitment of the trustees and pastoral staff and ensuring the charity operdtes within existing and potential regulation and legislation. Statement of directors responsibilities The directors are required under Company Law to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the company and of its results for that period. In preparing those financial statements the trustees are required to: (a) select suitsble accounting policies and apply them consistently (b) make jltdgments and estimafrs that are reasonable and prudent (c) prepare the financial statements on a going concern basis unless it is inappropriate to assume that the charity will continue in business. The directors are responsible for the keeping of proper accounting records which disclose with reasonable accuracy at any time the financial p()sition of the charity. They are also responsible for the safeguarding of the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approval This r ort was appro y the directors on 17107f2025 signed on their behalf . Signature J A Herbert Name of Director page 3
Prison Link ror the year ended 31 Mareh 2025 INDEPENDEf4T ExAtINERs REPORT li I report to the charity tn]stees on my examination of the accounts of the company for the year ended 31 March 2025 which are set out on the following pages Responsibilities and ba8i4 of report As the charity 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 a)ullts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent eXamiDatiO I rq)ort in respect of my examination of your company's accounts as Calli out under section 145 of the Charities Act 2011 flhe 2011 A¢t'). In carrying out my examination I have followed the Directions given by the Charity Conunission under section 145(5)(b) of the 2011 ACL Independent Eiaminer's Statement I have completed my examination . I confirni that no nutters luve come to my attention in connection with the examination giving me cause to believe that in any material respect . (l) 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 (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 Irue and fair view ' which is not a matter considered as part of an independent examiOll '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 ( FRS102). 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 eDable a proper understanding of the accounts to be reached. O• Name eter Brookes Relevant Professional Qualifications FCA Bsc Address 130 Wombourne Park Wolverhampton South Staffs WV5 OLY Dats: 214 /J 2025 page 4
Prison Link for the year ended 31 March 2025 INDEPENDENT EXAMINEIiS REPORT I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2025 which arc set out on the following pages Responsibilities and basis of report As the charity trustees of the company (and also its directors for the purtx)ses 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 tny examination of your company's accounts as carried out under section 145 of the Charities Act 2011 (The 201 l Act,). In carryin(F 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 confirn] that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect . (l) 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 (3) the accounts do not comply with the accountin(F requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'tnJe 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 Ststement 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 ( FRS102). I have no concems and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to ¢nabl¢ a proper understanding of the accounts to be reached. Name Gary Peter Brookes Relevant Professional Qualifications FCA Bsc Address 130 Wombourne Park Wolverhampton South Staffs WV5 OLY Date . 2025 page 4
Prison Link STATEMEiYf OF FINAJYCIAL ACTIvrrtES for the year ended 31 March 2025 Restricted Funds Unrestricted Funds Total Funds Total Funds Year 2024 Notes 2025 Income Grants and Donations Charitable Activities 22,000 2,822 24,822 6,)90 20,100 i,595 Income Total 22,000 9.212 2i,695 Expenditure CharÈtable Activities 22,000 10,18i 32,18i Total Expenditure 22,000 Net income and movement in funds (971) (971) (10.205) Reconciliation Total ndS brought forward 20,994 20,994 31,199 Total ndS carried forward 20,994 There were no recognisedgains or lossesfor 2025 and 2024 other ihan Ihose included in the FinancialAetiviÉies All surpluses are a r¥11 ofconlinming acl1vili one-off activiticf are s¢ruclured so lo produce no surplus or deficit page 5
Prison Link BALANCE SHEET for tbe year ended 31 Marcb 2025 Company Iyuniber 07052698 Note 2025 2024 Current Assets Debtors Bank & Cash Total 1,750 20.253 1,500 21,897 23,397 Creditors . amounts falling due within one year io (1.980) (2,403) Net Current Liabilities 20,023 20,994 Total assets less current liabilities 20,02) 20,994 Net Liabilities 20,023 20,994 Funds Unrestricted Funds Restricted Funds Total 20,023 20,994 12 20,023 20,994 The directors have taken advantage of the Companies Act 2006 in not having these accounts audited under Section 477 (1). No members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The Directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with s)86 and s387 of the Companies Act 2006 and for preparing accounts which give a true and fair view of the state of affairs of the company as at 31 March 2025 and of its profit for the year then ended in accordance with the requirements of s396 which comply with the requirements olthe Act relating to the aOUnts so far as applicable to the company. The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the 5tnall companies regime. Signed and approved e behalf of the Board on 1710712025 ture ..J A Herbert................................................... Name of l)irector page 6
Prison Link NOTES TO THE Accouiyrs year ended 31 March 2025 l. Accounting Policies Basis of preparation The charity constitutes a publi¢ benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Prdctice (SORP) applicable to charities prepartng their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) second edition published 2019, the Charities Act 2011. Companies Act 2006 and UK Generdlly Accepted Practice( GAP). The Financial statements are prepared on a going concern b&sis under the historic cost convention modified to tnclude certain items at fair value when applicable. The financial ststements are prepared in sfrrling which is the functional currency of the charity. Significant accounting policies applied in the prcparation of these financial statements are set out below . These policies have been consistently applied to all years presented unless otherwise stated. Funds Unrestricted funds Unrestricted fvnds are available for use at th¢ discretion of the trustees in furtherance of the genernl objectives of the charity and which have not been designated for other purposes. Designated funds comprise of unrestricted funds that have been set aside by the trustees for particular purposes . Th¢ aim artd use of each designated fund is set out in the notes to the financial statements. Designated funds Restricted funds Restricted funds are those funds which are to be used in accordance with 8cIfI restrictions imposed by donors which have been raised by the charity for particular purposes. The cost of rnising and adtninistering 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. Donations or grants received or invited by the charity for a specific purpose. The funds may only be exnded on the specific purpose for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund. The charity does not usually invest separntely for each fund. Income Recognition Donations are recognised when received. Grants are accounted for when the charity is legally entitled to the amounts due. All other income is recoliSed when it is receivable. All incoming resources are accounted for gross. page 7
Prison Link NOTES TO THE ACCOUNTS year ended 31 March 2025 Expenditure Recognition All expenditure is ac¢ounted for on an acclS basis and has been classified under headings that aggre(Fate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties. it is probable that the settlement will be required and the amount of the obligation can be measured reliably. Irrecoverable VAT is Charged as an expense against the activity for which expenditure arose. Support Costs Support costs are those that assist the work olthe charity but do not diTrctly represent charitable activitie5 and include office costs . governance costs , any administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity and include project management carried out . Where support costs car]not be directIy attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources. Premis overheads and central fictionS have been alloctrd on an activity costs basis consistent with the use of resources. Governance ¢osts Include costs of the preparation and examination of statulory accounts, the costs of trustee Tneetings and cost of any legal advice to trustees on governance or constitutional rnatters. Debtors and creditors Debtors and Creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impaitment are recognised in expenditure. Going Concern The directors consider that the Charity remains viable for the year ahead subject to continued financial support. page 8
Prison Link NOTES TO THE ACcOUs for the year ended 31 March 2025 2025 2024 2. Voluntary Income Events & Courses Income Funeral Fund Donations Grants 6,390 3.595 3,400 2.822 22,000 31.212 16,700 23.695 2025 2024 3. Charitable Activities Salartes & NIC Youth Project Notional rental value of otTice accommodation Training Travel & Transport Other costs Insurance Telephone & Postage Funeral Fund Payroll costs (2 years 2024) Volunteer expenses Governance costs (2 years 2024) 12,000 7.991 7.500 600 11,419 7,477 5.000 100 121 251 304 3,400 500 2.728 2,600 33,900 70 335 250 1.937 1,500 32,183 2025 2024 4. Governance Costs Independent Examiners Fees 1,500 1,500 1,350 1,350 5. Net movement in funds for the year The net movement in fiulds for the period is stated after charging: Independent Examiners Fees (including statutory accounts preparation) 1.500 1.350 page 9
Prison Link NOTES TO THE ACCOUNTS for the year ended 31 March 2025 2025 2024 6. Staff Costs Remuneration was not paid to the directors during the year Wages & Salaries 12.000 12.000 11.419 11,419 The average weekly number of staff employed by the Charity during the year was as follows: There were no employe¢s whose annual emoluments were £60.000 or more. 7. Trustee Information No remunerdtion was paid or expenses reimbursed to any trustee during the year or during the previous year 2025 2024 8. Debtors Trade Debtor 1,750 1,750 1,600 1,600 2025 2024 9. Bank and Cash Bank Accounts 20.253 20.253 21.897 21.897 page 10
Prison Link NOTES TO TIIE ACCOUNTS for tbe year ended 31 March 2025 2025 2024 10. Creditors . atnounts falling due in one year Accruals 1,980 1.980 2.40) 11. Taxation The company is a registered charity and in the opinion of the directors no liability to t&x arises in respect of the year 12. Analysis of Net Assets by Fund Unrestricted Funds Restricted Funds Total Funds Net Current Assets Net Assets 20.02i 13. Going Coneern The TnLSte¢s maintain their individual financial conlmitments up to their legal limit of £10 but will endeavour to ensure P Link has their support to be able to continue to operate . albeil at the currrent much reduced level. pagell
Prison Link NOTES TO THE ACCOUNTS for the year ended 31 March 2025 14. Previous year's SOFA STATEMENT OF FINANCIAL ACTlVtTIES for the year ended 31 March 2024 Restrirted Unrestricted Funds Funds Total Funds Notes 2024 Income Grants and Donations Charitable Activilies 16,700 3,595 20.100 3.595 Income Total 3,400 20,295 23,695 Expenditure Charitable Activities 30,500 33.900 Total Expendi¢ure i,400 30,500 33,900 Net income and movement ' funds (10.205) (10.205) Reeollciliation Total funds brought forward 31.199 31,199 Total funds Cled forward 20.994 20,994 page 12