COMPASSION PRISON MINISTRIES
FINANCIAL STATEMENTS FOR THE PERIOD
1 FEBRUARY 2022 TO 31 MARCH 2023
Registered Charity No. 1181943
Company Registration No. 08348123

COMPASSION PRISON MINISTRIES
INDEX
NUMBER
TRUSTEES ANNUAL REPORT
INDEPENDETr￿ EXAMINERS REPORT
ATEMENT OF FINANCIAL A￿l￿TIEs
BALANCE SHE
srATEMENTOF CASH FLOVIS
9-16
NOTES TO THE ACCOUNTS

COMPASSION PRISON MINISTRIES
Financial review
Total income for period to 31st March 2023 was £587 less total expenditure £4.784
resulted in a deficit of £4.197 for the period.
Inveslment
wer3 and lic
The trustees, having regard to the liquidty requirements of operating the charty.
have kept available funds in an interest-bearing deposit account
Reserves
and oln
concern
The balance held in unrestricted reserves on 3181 March 2023 was £12.689 of which
£12.288 vRre free wrves after allowing for funds tied up in tanglble fixed assets.
Totsl funds carried forward are £15.733.
The trustees aim to maintsin free reser4es in unrestrlcted funds at a level which
equates to approximatety three months of unrestrictsd charitable expenditure. The
trustees consider that this level will provide sufficientfunds to respond to applicalions
for grants and ensure that support and govemance costs are covered.
Risk mana
ement
The trustee8 have conducted a review of the major risks to which the charity is
exposed, and systems have been established to mitigate those risks.
ointment of trustses
AS set out in the Artides of Association trustees are elected annually by th8
members of the charitable company atlendiNJ the Annual General meeting and
serve for a period of 3 years.
TruBtso Indu
on and trainin
Training arKJ envisioning for the Irustees are planned for 2023r2024 and in prO￿S5.
anlsatlon
Th8 board of trustees administers the charity. The board nomially meets bi- monthly
by zoom. A Chief Executive is appointed by the trustees to manage the day-to-day
operalions of the charity.
Related arties and Cowo
oration with other
sa
None of our trustees receive remuneration or other benefit from their work with the
charity. Any connection between a twstee or senior manager with any servi
provtders must be disclosed to the full board of trustees in the same way as any
other GontreGtuel r¢ltitionahip wilh a reloted party.

COMPASSION PRISON MIN15fRIES
Trustses res
onslbilitie8 in relatlon to the flnancial statements
The charlty trustees (who are also the director5 of Compassion Prison Ministries for
the purposes of company law) are responsible for preparing a trustees, annual report
' and financial ststements in accordance with applicable law and United Kingdom
Accounting Standards (United KirffJdom Generally Accepted Accounting Practi￿).
Company law requires the charity tntstees to prepare financial ststements for each
year which give a true and fair view of the state of affairs of the charitable company
and of the Incomlng resources and application of resource4 includlng the Income and
expendilufe, of the charitable ￿rnpanY for that period. In preparing the financtal
staternents. the trustees are required to:
Select suitable accounting prinGiples and then apply them consistently.
Observe the methods and principles in the applicable Charities SORP.
Make judgments and e5timate5 that are reasonable and prudent.
Stats whether applicable accounting standards have been followed, subject to
any matsrial departures that must be disclosed and explained in the financial
statements.
Prepare the financial statements on a going concem basis unless it is
appropriate to presume that the charity will not continue in business. The
trustees are responsible for keeping proper accounting records that disclose
with reasonable accuracy at any time the financial position of the charity and to
enable them to ensure that the financial statements c(xnpty with the Companies
Act 2006. They are also responsible for safeguarding the assets of the charity
and taking reasonable steps forthe prevention and detection of fraud and other
irregulartties.
By order of the board of trustees
Clive Wh"tttle
Chair
Dats: 6th December 2023

Independent examfiDeV8 report to the trustttl of Comp&45ion Prison knishies
I ryort on tbe accounts of tbe compw for the period l¥t Febnw 2022 to 31# Marcb
2023, which are set out on pages 6 to 16.
Respeetive reyponsibilit￿ of trustees and euminer
The trustees {who are also the directors of the company forthe purposes of company law) a
responsible for the preparation of the accounts. The trustees CODsider that an audit is not
required for this year under section 144(2) of the Clwiti¢s Act 2011 (the 2011 Act) and tI￿t an
xndependent eXami￿On is need￿L The charity is requirni by company law to prepare accn*d
accounts and I aEll qualified to undertake the exami￿0￿ by Ixing a qualified membtt of The
Institute of Chartered Accountants in England and Wales.
Having S￿isfi￿1 myself that tbe cl]arity is not subject to audit under company law and is
¢ligible for illdepen￿ exami￿0￿ it is my Tesponsibility to:
exami￿ the ￿)ll￿ts under section 145 of the 2011 Act"
to follow the prowlures laid down in the genetd Dir¢Gtions giverL by the Chatity
Commission under section l45(b) of the 2011 Act. and
Basis of independent ewnlner'8 report
My exaD]iDaÉion was carried out in accordance with the general Direclions given by tbe
Charity Con]mi5sion. An exami￿On Includ￿ a T¢view of the aLKounttng r¢cords k¢p¢ by the
charity and a compari50n of the accounts wesethed with those record& It also includes
from you &s trEL8tees concerning any such n)atteTS. The proc&lures undertaken do not provide
au the evidence that would be Tequired in au audit and consequentty no opinion is given as to
whether the accounts present a 'true and fair view. and the report is limited to those rn&tters set
out in the statement below.
Independent examiner's 8tat¢ment
In CODn¢ction WAth my examin￿0￿ JK) has come to my attentio
(l) which giv￿ me reasonable cause to I￿lIeve tbat in any material respect the requirements
to keq) accounti￿8 records in accordance with section 386 of the Companies ACÉ 2006.
to prepare awounts which accord with the accounting r¢coth comply with the
account?ng trquirements of sectkon 396 of the CompaDia8 Act 2006. . and
with the methods and prAncipl¢s of the Statement of ReCo￿ended Pwtice:
Accounting and Rewting by C]Jarities
have not been met. or
12) to Whic￿ in my Opinio￿ attention should be drnwn in ord¢rtrJ enable a prop
understanding of the accoullts to be r￿bed.
ita KiDg FCCA
Cornrnunity Arxountsncy S¢Tvice Ltd
The Grang< Pilgrim Drive
Beswi¢L Man¢lwter. Ml 13TQ
Date: O DeCethb￿ 2023

Ctxnpas51on Pr5son Mlnlstrie5
OFFI
ctAL ACTivm
FOR
UARY2022 T
ARCH 2023
inL>3me and
PERIOD
n￿1
Tofal Fund# Totsl Funds
rfod1
February
Year Endtd
Fund8
Fund*
I￿Ome from:
Donallons and legaths
Chaiitablo Acaivitl05
Inve8tmont InG¢)mg
13)
(4)
558
1.188
29
29
587
¥199
Expendlturg on:
Charit8b16 Aetlvi1108
Totsl
(61
1379
1,979
4.784
d.784
S.231
5.231
Ngt Incornellexpondltwg)
113921
12W51
14.197)
14,0321
Tra￿f*S bet*wn fund6
(14
rnovement In fvn
{L3921
118051
14.1971
14.0321
R•conelllatlon of fund•
Totgl fund8 broughtfoNryrd
(13)
14061
19.930
23,962
Totsl fund# eabTlgd fonwdrd
(14
12.669
19,930
Th8 $taknent offmanaaj activth¥ IndUd￿ ￿1n$ and Ioss66 recognised in theyear. AJI injme and
notes on pageB 9 to 16ftym p•t ￿lI￿ge a(%￿nts.

Compassion Pri50n Mini5trie5
BPIANCE SHEEf AS AT
CompHry R•g18trntion Ntsml>er. 08348123
20t
Flx•d ass?ts:
Tarjglbk assets
Totsl f￿1 asgets
110)
381
381
CurrBrtas8ets:
(111
510
15.ThJ
16.300
Cgsh at Ba￿ 8 in HaTr
Total ojrrent èssets
19.054
20.949
Uabilitie8'.
Credltors: Amounts fallng (knvAlhln ona year
{12}
1.ir20
Net curwlt assets or
15.352
19.W29
Tthl a%sets18ss ciirr¥rt li8bthb•s
11733
19.930
T¢)tal netas8el¥ or Ilablll¢le
15.733
19.930
Th• funds ofthe charfty:
unreSt￿rted income funds
(13}
12,869
14,061
Restricted incomefunds
(13)
5,869
Total tharltyfunds
15.733
19.930
Forthe period In questlon the company was entitled to the exemptlon conferred by5ection 477
of the CompaniesAct 2LK16. andthaE no notice has been dEptsslted undèr section 476 in relatlon
to its accountsforthe ftnanc5al year. and the directors acknowledge their respon5ibilitiesfor.
- complylngvAth the requirements of the C£JmpanlesAtt 21X)6 with respertto
accounting records and the preparation of accounts.
These accounts have been pffjpared in ¥cordance with the prov[sl￿S •ppllcableto
CoMpan￿$subJetttOthe srnall cffjian*g reglme.
Approved tythe In*lees ¢)n 6th De￿Mber2
NonTM
Cllve Whftue
Thè nots8 on paw 9 to 18form port ofthese

ompos*n Prfxm Mlnlsirles
Statement of Cagh Flo￿ forthgyearendlng 31 March 2tr23
Perlod 1
Fobruary Y•ar Ended
>)22 tr• 31 31 J•nuory
Mgr¢h 2023
Reconrlllotlon of nEtMm￿n1 In fund¥to nEtashfluwfrom opuath4T•Ell¥ltles
Net mDvementin funds
Deduct investment income
Depreciation
Decrea5ellincreasel in debtors
Increaselldecreasel In c￿dItorS
Net cash used In operat[￿ actlblile5
(4.197)
{4.0321
(11}
127
2.191
14201
12.2721
{721
P.7861
Interest
PuTchase tsffc<8d 8888ts
Mot cash pro¥lded lry InveJtlng aGll¥lllo•
1507)
1478)
11
Increasel{decreasel in and cash equivafents dwing the ypar
(3,2841
(2.2611
Cash and cash equivalents browjht lon￿[d
19.054
21.315
15.790
14064

Qxnpa5s1on Prlson MlnbtrJ¢s
Notss to the for1￿ porfod 1 F•bwuary 2022to 31 Mar¢h 2ff23
l. pollde5
lo) Basls of prepaTrtiun and a55essTh￿ of goIn8U)n￿rn
The accounts lfinancral statements) have been prepared underthe hlstorfcal costconvention wtth ftems
recognised 8tCO# ortrdnsactton Irdlue unless otherwise stated in the relevant notestothe5e account&
The financi31 ststsments have been prepared in ￿cOrdancew1th theStatement of Retornrnended
Practice.. Accountingand Reporting by CharttiespreparinEtheiraccounts in a¢¢ordancewlth the Financial
Reporting Standard appllcawe in the UK and Republic of Ireland IFRS 1021 issued on January2019 and the
Financial RePDrtI￿ Standard appllcable inthe United knnBdom and Republlc of Ireland IFRS 1021 andthe
Charltles Art 2011. The charity constitutès 8 publlc benefitentttyzsdeffined by FRS 102.
The trustee5 tonsiderthatthere are no materfal uncertainties aboutthechartty's abiltyto conttnue as a
going concern.
{b) Fut¥l8 8tru¢tuY•
Re5trittedfvnds are ftmds which are to be used in accordanceT*lthspedfic restridions imposed bythe
donor or t[l￿t deed. There Is I res[rt￿ fund.
Unrestricted income funds comprlse those fundswhlth the trustees are free to usefor atw purpose In
furtheran￿ ofthecharitable Objec￿ Unrestritted funds indth4e de98￿t￿lUndswherethe truste4 at
theirdis¢retion. have created z fund for a specFfic pwpose.
Further detalts of each fund are disclosed in note 13.
1¢) Income rerognftTon
All income is recognised ono the charity ha5entltlementto the Income. It Is probablethatthe Income
11 be received andthe amountof Income receivable can be measured reliabty.
Donations are recogrHsed when the tharity has been notified in writJn8 of both the arnount and
settlement date. In the event thata donation is subject to tondition5 that require z level of performance
before the Char￿ ts entitled tothefunds.the Income is deferred and notrecognlsed unt51 eitherthose
conditions are fully meL orthe fulfilmentof those conditiLffis Is whomywithlnthe control of thè dmrity
and it is probablethatthose conditionswill be fvlfilled inthe reporting pertod
Inte￿5t on fvnd5 held on dep05iti5 induded when recepRble and thE zmountcan be measured rellably
bythe charity. this is normally upon notlfftcatlon of the Interest pald or payable bythe bank Dividends
a￿ 1ecw￿ed oncethe dividend has been declarÈd and notification has been received of the divtdÈnd
due.
Id) Eypendlthre AetLynll*>n
ilablllties are recognised a5 expenditure as soon as there is a tegal or con5tnJctiveoblrgation commitli
the charitytt> that èxpendttu￿. It 15 probable thatset￿eMerttWil1 be reqtsl￿ and amowrt of the
obligatlon tan be measured rellabty.
All expenditure is accounted for on an ac£ruals basi5. expenses includlngsupport¢ostsand goveman
tosts are allocatsd 0rapporti(￿ed tr thp applicable expendityre headlr%s- For more inf0m1￿10n onthis
attribution referto notè In below.
{el IrrecoverableVAT
Irr￿elable VATIS tharged aHaln51the expendlbjre headin8forvknlch itwasincurred.
Ifj AIIoc8Elon of supgortand governats￿ r4Jsts
Support costs have been alhxated between govemance Costs and othersuppO￿CrtsLs. GLryernante costs
¢omprfse all costs Involvin8the publlc accourrtabllsty ofthe tharlty and its compllancewth iesulatlon
and good practice.The5e costs indude costs related to independent exarnination and le8alfees tOBether.
Govemance costs and support costs relatingto charttsble actlvities have been apwtloned ba*d on
type of expense. The allo￿tIOn of supportand governance costs ts analysed In note 7.

Compasslon Prlsan Mlnlstrles
io
Notsstothe a¢couTrtsfortheperfod l Febnwry 2022to31 Mar¢h 2023
Costs of ralslnBfvnds
The costsof rai5ingfurtds cgnsislsof licencefees. bad debts aTh4 eventtosl&
(h) Charllable Acl1¥
Costs oteharftable a¢￿￿eS Include govemance costs and on ¥>portionmentofsupportcostsas shown In
note 6.
IJL Tangiblefixed aS*tsand depredati
All assets costfjng more than£W are capotallsed and athlsrofical COL Depreda¢ion Is thoryed on
thefollowng basTrs:
Equlpment
25% on ¢¢>st
til Realised qains and losses
All gains and10ssesaretskefttothe Statement of RnancFal Activibes asthey arfse. Reallsed83ins and
losses on investments are cHl¢ulatsd asthedrfferente between sales proceeds and theiropenine carrylr
value of theKr purcha5ewalue rfatquired SUbsequ￿tt0thÈ first dayof the financial year. Unrealised
gains and losses are calculated asthe d￿feren￿ between thefak￿lue atthe yearend andtheirvaryin8
value. Realised and unrealrsed 1Th￿Stment 8alns 3nd105ses are£ombined inthe Statementof Nnanclal
Acuvltie
(k) Debty
Trade and otherdebtors are reco8nlsed * settlement amountdue afteranytrade dtscount offere(L
P￿paVrnents are Wdlued atthe amount prepald netof anytrade d55¢0unts due.
)Credltors and Provl
Credttorsznd provlsions are recognlsèd wherethe charlty has a presentobllgatlon ￿U￿OngfroM a past
event thatwill probably result in the tsznsfer of thefvnds to a third party and the amountdueto seuje
the ob11y￿On caD be measured of estimated re113bly. Creditors and provlsiorfjare normally reco￿1sed
theirsettlementamountafterallowin8forarytrade dlscounts due.
ThetrusteÈs all givefreely theirtlme and experdse wthout anyform of remuneration grother benefft
in cash of kind12022: £nill. Expènw pam to thetrustee5 in the yeartotalled fnll1202L£njll.

Compasslon Prlwn Mlnlstyies
11
Note5toiheaccountsforthp pwlod l Fdwuary2022to31Marth 102>
3. Donatlon¥ and LBgac
P•rlod 1
P•rtod 1
F•bruary 2ry22 F•bnwry %ri2 Febrt￿ry
31 Alarch to 31 MaTrh 2022 to 31
2023
Offerings
558
558
558
SS8
PrroTYear
i1nrnjtrf¢t￿ Ro•bS¢ted Totsl Funds
Year ErKled Y4vr E￿ded
Year Ended 31 31 January 31 January
January 2022
orrertngs
In¢ome from chartlable actlvnie8
UnreBtrlcted ReJtrlct8d Totsl Fund8
February 2022 FEbrullry 2022 F•bruary
to 31 Ma￿h lo 31 March 2022 to 31
Mar¢h 2023
PriorY&v
Ye•r Ended Y￿r Ended
YwrEnd¢d 31 ¥1 January 31 Janu#ry
anuary 2022 2022
22

NO￿tothe fortheperknl l Febru￿ 2022to 31 Mayth 2023
Expendliure
PeTlod 1
F?bn*ry Ywr Ended
Charitable 2022 to 31
31 January
Expondltuve ¢harflablo actmkn".
Empjownent Costs
Trainir#J
Donalron8
Travd Exp8nse¥
Go¥emar￿e Costs
Support Costs
Depreaalion
Sundries
4936
220
1259
360
L936
220
1,259
645
869
127
2.136
127
4.784
4.784
5,231
Restricw F￿d$
Unresttsted Funds
2￿05
1.979
4.784
4.731
5,231

Compas$5on Pr550n mI￿trI•S
13
Note5tothe ac(owrts forthe perlod l Febmary 2112Zto 31 2023
& Anafy515 ofexpendltym on dwttabl*acthfft
As per note 5.
7.Allocatlon of governante a￿SuppOrt Costs
The breakdown of 5LlPPOrtCOSts and howthesewere allocated between govemance and other support
Costs is shown below:
Bash of
opport¢onm8nt
Ar£ountsncy F
PAyroll Bureau
Rent & R8tes
Consuttan
Complrter Solhyore
Insuran
3f
of •xponse
typ8 ofew80
5(Kl
ioc#)
478
146
2.736
type of eypen80
lype of e>pense
693
176
693
176
1.229
360
8. Anatys15 gf staff
February YOJT End
2022 to 31 31 January
March 2023
Wages and Salari8S
s￿rity Costs
Penston Costs
Th¢ average nu￿118r01ern￿ ¢ktriDg the yw way Ipre¥￿S year nwj.
The chaiity considers its key managunerrt pet80nnel CompY￿e5 the Iwstees. Thetot81
employment benefits, Includlng employerpenslon contributions of the keymanageMentper￿n￿el
were £nil Ipr8Mous year £niD. No empw has benefits in exc￿ of£￿,(￿ Ipwousyaar. none).
Th& payroll scheme dosed In June 2￿Tr.
9. Indep•ftdent Examlner Fee
P•rfod i
F•bN?ry Y•ar Ended
2022 to 31 31 January
Il•rth 2023
2022
IndependeErt examlnallon fè•s
Oil)er firw)L* ser¥k¢s
360
612

Not•8 to thè a¢Munts forthe perbod l Febnwry 2tr22 to 31 Mar¢h 2023
10. Tanglbl• Flxed Aw•ts
Ewlpmffit
Total
At l February 2022
Additions
At 31 March 2023
4.951
507
5A58
4,951
507
At l February 2022
Ch?rge for Year
At 31 March 2023
4350
127
5,077
4,950
127
5.077
NEf BOOKVALUE
At 31 March 2023
At 31 January 2022
381
381
li ATraly515 of deb
2022
Prepayments
510
510
1.895
I￿95
Debtors and wepayTh*nts relatsd to unre5rrlrtedfvnd5 t)oth in 2023 and 2￿2.
IL cred5t0￿. omgyAtshlllnBdue wlth1nty*￿8r
Olher rmlitors and ac&wlB
Taxation and $wal se(¥rlty costs
420
420

G)mpasston MlnFstrie5
N*Xu to tho acc*)unts ft*the pwl¢xl 1 F•bnHry 102210 31 Ala￿￿ 2023
13. knlysls of¢lwltsblefundB
Balan¢• at 1
Ineomlng Re8ourc8s
FebnMry 2022 Re8oure•s Exwided Tr4ngfvrn
31 March
2023
GeneT81 Fund
14.(￿1
14.061
{1.979)
(1.979
12,669
12.e69
587
PrlorY•ar
Balance at
31 January
Balan￿ at 1
Incomlry
General Fund
13.wd
13.W2
1,199
14.(￿1
14.081
hlamo of ¥nr#strf¢t•d fund:
General Funrj
Tho rwwes. after allo￿￿ for8H tsgpanated fiHK18
Analy41s ot rnovamoth In rnstrlctod funds
Balance at
31 March
Lottery Covld
5.889
5.869
(2.805>
PrlorYe8r
Balance at
ol*nco at i
Incon￿￿9
TMnohff•d 31 J¥nuary
bnmry 2021 R•Bourt•s Expgnded to FoOdb￿k 2022
Blu Lotlw Fund
Bhj Lot￿ Covid
We LO￿ Menthe8tgr
200
IODJO
(200)
{4,131)
5.8
10.W)
14.731)
Name ofrE8trf¢W l￿d.
Big Lottery Covid
Degcrfplon. natsro And pwpom dlhg l￿d
Trwths (xmd support

Compasslon Prlson Mlnlstrles
Nots• to th? ac¢owts forthe wlod 1 F01wuary￿ to 31 Mvch 2W23
14. Analys18 of not ase•ts fundB
lund•
2023 Totsl
Tanglble flxed a88ets
Cash at bank ond in hand
Other netcuffent a6setslOtabJlbg8)
Total
381
12.728
1438)
12.869
381
15.7
1438)
15.733
Prloryear
%)22 Totsl
TangOl& fttad a86ets
Cash at b8nk 8nd in hand
Other nèt cirr¢nta8setslOiabllltesl
Totsi
10.716
10,599
19.054
875
19P30
13.362
10,800
IS. Fina￿la1 Inslfuments
Tre c*8rity onty has financ4at assets and fiobllll85 ofa ktnd ttmtqudlfy as bo8kfinandal Instnjmerts. Baslc
Itnandal Irtstnhnents are knibalty reryjgillsed on a trans0d1￿ end Bubwuenty rneasured at th￿r
setuemenl Y￿ue wilh the ex• ￿tya￿k loanswhrh Subswi￿￿trY maasured at an a1rby1i￿ cost Using