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 tr￿stee5 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 I￿k 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 Uph￿Val in the National Offender Management program has caused the Prison Link Board
to reassess the aims, ObJ￿tIveS 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 Ca￿led
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 ExA￿tINERs 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 exami￿Oll '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 a￿OUnts 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 8￿cIfI
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 ex￿nded
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 reco￿liSed 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 acc￿￿lS 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 fi￿ctionS 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 ACcOU￿s
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 C￿led forward
20.994
20,994
page 12