## _**Hope and healing through meditation and yoga**_ 


## **The Prison Phoenix Trust** 


## Report and Accounts December 31, 2022 

The Prison Phoenix Trust CIO PO Box 328, Oxford  OX2 7HF Tel. 01865 512521 www.theppt.org.uk Registered Charity Number 1163558 

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## **Mission Statement** 

The opportunity for personal growth exists in a prison cell. 

The Prison Phoenix Trust responds to and encourages prisoners in the development of their spirituality and sense of personal responsibility, through the disciplines of meditation and yoga, working with silence and the breath. 

The Trust offers personal support to prisoners through teaching, workshops, correspondence, books, CDs, DVDs and newsletters – and to prison officers too. 

The Trust recommends simple yoga sensitively tailored to students’ needs. This includes postures and movements, breathing exercises, relaxation and meditation where students focus on their breath. 

Concentrating on silence in the breath throughout yoga practice offers students ultimate peace of mind. This is the goal of ancient yoga, as well as being a calming practice. 


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## **Contents** 

|**Contents**||
|---|---|
|**Report for the period to December 31, 2022**||
|From the Chair|4|
|Structure, Governance, and Management|5|
|Appointment of Trustees|5|
|Risk Management|5|
|Aims|6|
|Objectives|6|
|Activities|7|
|Digital Delivery in Prisons|11|
|DVD 1 & 2 Launch|12|
|The PPT in the News|13|
|Yoga in Prisons|14|
|First Night Support|15|
|Prison Yoga Teachers|16|
|How Yoga and Meditation Help Prisoners|17|
|PPT Scotland|18|
|PPT Ireland|19|
|Volunteers|20|
|Reference and Administrative Information|21|
|Staf|22|
|Financial Review|24|
|Investment Policy|27|
|Reserves Policy|29|
|Trustees’ Responsibilities in Relation to the Financial Statements|31|
|Donors|32|
|**Annual Accounts**||
|Independent Examiner’s Report|33|
|Statement of Financial Activities|34|
|Balance Sheet as at December 31, 2021|35|
|Notes to the Accounts|36|



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## **From the Chair** 


2022 was a year of development. With prisons being so severely affected by pandemic restrictions, we devised a strategy to invest in becoming more accessible to those living and working in secure environments. 

We did this by expanding our in-cell support. We grew our one-to-one guidance of prisoners with a fresh look to our peer led newsletter, the creation of DVDs and a new First Night resource. 

It was a period of change as we adapted to new prison regimes with a higher priority to supporting wellbeing in an inclusive way. And as the year went on, and lock-down restrictions were gradually lifted, we dedicated more time to bringing back in-person classes and expanding our network of specialist teachers to meet this growing demand. 

The PPT itself continues to evolve and change. We welcomed three new Trustees to the Board in 2022 - Shola Arewa, Claire Fernandez, and Olivia Vickers. James Mallett and Peter Stevenson, for many years our Treasurer, retired from the Board. Thank you to each of them for all they have done in their different roles; we wish them well. 

Deep gratitude too to our committed and hardworking volunteers, and to all those friends, individuals and Trusts, who understand the value of our work and support it financially. Needless to say, none of this work would be possible without them. 

Finally, I want to pay tribute to our wonderful staff team, under the strong leadership of Selina Sasse, for the way they responded so flexibly to the changes and challenges of 2022.  In the process, The PPT built on its strengths and went forward into 2023 with new resources and new ways of working. The essentials, however, remain the same, underpinned by our deep trust in the power of yoga and meditation to transform lives. 

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## **Report of the Trustees for the year to December 31, 2022** 

The Trustees present their report along with the financial statements of the Trust for the year ended December 31, 2022. The financial statements have been prepared in accordance with the accounting policies set out on page 33 and comply with the Trust’s Constitution and applicable law. 

## **Structure, Governance and, Management** 

The Prison Phoenix Trust CIO (henceforth “the Trust”, “The PPT”) was established under a constitution dated September 14[th] 2015 and is a registered charitable incorporated organisation (CIO), no 1163558. The assets and liabilities of the unincorporated charity of the same name were transferred to the CIO as at March 31, 2016. The unincorporated charity remains on the register of charities but is now inactive. The Trustees met four times in the period to December 31, 2022. 

## **Appointment of Trustees** 

Trustees were appointed only when they were fully familiar with the work of the Trust. Before seeking new Trustees, the Board conducted a review of its existing membership, looking at the skills, experience, diversity, and knowledge represented on the board, and identified what particular skills and attributes the Board needed to meet the challenges expected in the next few years. Vacancies were advertised widely, using The PPT websites and agencies. Following interviews, prospective Trustees observed a Trustee Meeting and were given a copy of the CIO’s governing document. They were also provided with relevant Charity Commission information, including the guidance on public benefit, before being formally appointed for a period of three years. Trustees were given a comprehensive induction — which could have included attending an external training course — and were paired with an existing Trustee who acted as a “buddy” in their first year. Trustees were invited to all promotional, social, and fundraising events of the Trust so they could meet with staff, volunteers, supporters, and yoga teachers and have first-hand feedback on the daily work of the Trust. 

## **Risk Management** 

The Trustees and Director continued to conduct a quarterly review of the major risks to which The PPT is exposed, using the risk management framework to identify the top seven risks. Where necessary, systems were developed to mitigate the risks the Trust faces. The review highlighted the risks of high inflation and a charity sector under increased financial pressure. A Funding Sustainability Group of staff and Trustees was set up and met regularly to address this risk. The Trustees formally review the risk management framework each year. 

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## **Aims** 

The objects of the CIO as noted in the constitution are for the public benefit to advance the education of and to rehabilitate and promote the mental and moral improvement of (principally) prisoners and former prisoners, primarily in the UK and Ireland, but also of: 

1. People in other forms of compulsory detention; 

2. Those undergoing community punishments; and 

3. Those identified as being at risk of entry into the criminal justice system. 

The umbrella term ‘prisoners’ refers to all residents in secure establishments. 

## **Objectives** 

The Trust’s objectives are set to reflect the aims of education, rehabilitation, and mental and moral improvement through supporting the practice of meditation and yoga. This is done primarily through personal correspondence with prisoners; the provision of free books, CDs, and DVDs; yoga classes broadcast on National Prison Radio; regular columns in the prisoner newspaper _Inside Time_ ; a quarterly newsletter; running prison workshops; and training and supporting yoga teachers to run yoga and meditation classes for prisoners and staff. These activities are available to anyone detained in any secure establishment in the United Kingdom and Ireland, and to the staff looking after them. 

The Trustees and staff met regularly to review the Trust’s objectives and activities to ensure that they continue in order to reflect its principle aims. The Trustees considered the Charity Commission’s general guidance on public benefit and, in doing so, complied with their duty to regard that guidance. 

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## **Activities** 

In 2022 the Trust supported 206 establishments across four prison systems: His Majesty’s Prison & Probation Service in England and Wales (HMPPS), Scottish Prison Service (SPS), Northern Ireland Prison Service (NIPS), and the Irish Prison Service (IPS) in the Republic of Ireland. In all regions, meditation and yoga was recognised for its value to the wellbeing of prisoners in their physical, mental, and spiritual health. There has also been increasing interest from the forensic units of secure hospitals. 

The Trust was in direct contact with an estimated 4.59% of the UK and Ireland prison population. The PPT corresponded with 4,417 prisoners in the UK and Ireland out of a population of 96,328 (December 2022), in addition to 2,335 former prisoners, supporting their meditation and yoga practice in the community. 

## **Spiritual Guidance to Prisoners** 

The original aim of the Trust, as set out by its founder, Ann Wetherall, was to support and encourage prisoners in their spiritual lives through correspondence. Her vision continues to form the cornerstone of our work, with a team of 16 volunteer letter writers corresponding with people in prison. During 2022, 3399 prisoners wrote to us for help: an increase of 89%. Each prisoner who wrote received a personal, usually hand-written letter in reply, along with the materials they requested, and an offer to stay in touch in order to support them in their practice and effort to live out the beneficial aspects of what they discover. 

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## **Specialist Resources: Books, CDs, and DVDs** 



**----- Start of picture text -----**<br>
Insidetime July 2021 www.insidetime.org Jailbreak 49<br>Part of the Furniture<br>The Prison Phoenix Trust<br>In yoga philosophy there’s a saying: ‘if you wait for the perfect conditions to practice then you might only practise once or twice in a lifetime’. One of the many benefits of yoga is its adaptability. Yoga practitioners of the past didn’t have specialist yoga equipment - they used whatever they had around them, like a fireside rug and a clay house-brick, and it worked perfectly. This sequence uses items in your room to help you stretch and relax.  Caution: Place your chair against a wall or on a non-slip surface to prevent it from sliding or tipping. Check that your feet won’t slide if practising on a hard surface.  1. Mountain  Stand with feet hip-width  apart, steady and strong like a mountain. Bring your left hand to the centre of your chest and cover it with your right hand. Close or lower your eyes and take 5 slow, deep breaths.  2. Side stretch Hold the towel above your head, keep shoulders relaxed and move to the left and right on each out breath. Try 5 times each side. 3. Warrior 2 Check your feet don’t slide in this wider stance. Knee stays above or behind the ankle on the bent leg. Take 5 breaths on each side.  4. Triangle with chair  Rest your hand on the seat of the chair to stay balanced and open in the upper chest. Look to the top hand or gaze straight ahead. Stay for 5 breaths on the right and re-peat on the left side. 5. Hip circles Stand with feet apart, make circles with your hips. Rotate 5 times in one direction, pause, then 5 times the other way. Use this as often as you like between the different poses. 6. Diver’s stretch Hold the towel behind you, hands apart. Breathe out and bend forward halfway. Breathe in and lift your arms up. Take 5 breaths, lower your arms then unroll to standing. 7. Rag doll Release into this gentle for-ward bend. Let your arms hang, your head and neck relax and your knees slightly bend. Take 5 deep breaths then come up slowly.  8. Tree (below) Choose a variation that you can do for 5 breaths on each side. Use a wall or chair to build stability.  9. Standing twist with chair  Place your right foot on the chair seat. Breathe in, raising your arms to shoulder level. Breathe out and rotate your upper body to the right side, resting your left hand on your right thigh. Turn your head to the outstretched arm. Take 5 breaths, release, then repeat on left side. 10. Downward dog with chair  Check your chair won’t slide or tip. Bend forward and place your hands on the front corners of the seat. Take 5 deep breaths. To come out, slowly walk toward the chair, gently uncurling to standing.  11. Relax Lie back on your bed with legs outstretched and arms resting by your sides. Take 10 to 30 breaths. With each out breath, invite tension in your body and mind to release. Be patient, take your time - try to stay awake but resting. 12. Sitting For meditation, sit on the edge of your bed or use your chair. Both feet rest securely on the floor. Sit up tall, away from the chair back, and rest your hands on your legs. Breathe normally and begin to count your out breath. Count 10 out breaths, starting again at 1 when you get to 10. Do this 3 times. If your mind wanders, bring it back to the count starting at 1. Sit and breathe without any need for a particular result or effect. Write and tell us and if you’d like to try more, we will send you a free book and CD about yoga and meditation at - The PPT, PO Box 328, Oxford OX2 7HF. You can also listen to our show, Free-dom Inside, on National Prison Radio at 3pm on Fri-days and 8am and 5pm on Sundays, to practice along to and hear how it helps others with difficulty.<br>The ‘lockdown bulge’Patrick - HMP Moorland Since the gyms closed and there has been a lack of physical exercise available, e.g. no work and a lot of bang-up, I am sure you will have noticed, like me, that many of us have developed a ‘lockdown bulge’. Clothes don’t seem to fit properly; you have a lack of en-ergy; and a bulge where your belly is.Recently I went to healthcare for a check-up and when I stood on the scales, I discovered that since February 2020 I have added 2 stone, or 12 kilos, to my weight. I have always been a big lad but I was 93 kg when I came to prison and I am now 105.3 kg. So, I decided to try and get rid some of it. I am sure that many of you are in a similar situation, and after trying lots of different ways to lose it, including crash dieting and a protein diet, I have finally found one that works well. In fact it works so well that I have lost 3 kg in 3 weeks; so I thought I would share this win-ning formula with you.Before you start, only attempt it if you want  to lose weight, as like most things unless you are 100% committed to change then it won’t work. Also, set a realistic goal that you want to achieve.Step one - do a food diary, just an A4 piece of paper with a 7-day grid and sections for break-fast, dinner, tea and ‘other’.Step two - make one day a week a ‘treat day’. Canteen day is generally a good one for this - reward yourself for the hard work during the week. But remember that it’s a treat day and not a binge day!Step three - your body needs three meals a day and if it doesn’t get them your body will start to shock itself and store fat. So, 8am, 12pm and 5pm are good times to eat.Step four - water. It’s free and your body loves it. It not only hydrates you but also gets rid of impurities in your system. Two litres a day is perfect, and you will notice the colour of your urine will be clear, and this is good.Step five - no eating after 6pm. Your body  needs about 4 to 6 hours to process food. When you lie on your bed doing nothing, you are not burning any energy, so it is stored up as fat. If you are hungry after 6pm, drink a glass of water or two. After about four days your body will get used to this and you will stop feeling peckish at night.Step six - portion control, this is really impor-tant. It doesn’t really matter what you eat (within reason) just not too much. Your stom-ach is around the size of a clenched fist, that’s all it can deal with without expanding. So, think about that when you are piling food on your plate. Don’t take the bread, and do you really need extra chips?A typical day for me - wake up at 7.30am. Have coffee with milk and sugar, and some cereal. I have half a bowl of bran-flakes with banana or kiwi. You can also have Weetabix - I would stay away from cornflakes and coco-pops, and no sugar on your cereal. At lunch I take my meal without potatoes, chips or rice; just the main meal and a spoonful of veg. - no gravy, no pudding, just fruit. I eat that with two glasses of water.At tea - I don’t take my servery meal unless it is tuna - if not then I will have a tin of tuna, drained, or a tin of pineapple. If you insist on  having your servery sandwich, throw the top slice of bread away and have two glasses of water with it. Finally, about 5.30 I’ll have another bowl of cereal with fruit, followed by two glasses of water.The best part about this diet is that there is no exercise involved - dieting is 70% food and 30% exercise. By all means if you want to do some exercise then go ahead, it won’t hurt. But even just by sticking to the above steps and plan you will lose weight and feel better, and you will have more energy. This has worked for me and the few others I have passed it on to.As an extra boost for your body, cut a lemon in half, slice it up and pop it in a jug and pour hot water over it. Leave it on your win-dow-sill overnight and the following morn-ing you have a very tasty and vitamin full lemon drink. Also, if you can, grab a copy of ‘The calorie, carb and fat bible 2021’ (£15.99 from all good book suppliers). It’s full of great tips and shows you exactly what is in every meal.Please share any other tips or ideas you have and let’s all help each other back to fitness.<br>**----- End of picture text -----**<br>


Resource packs including books and CDs were provided free to 2,895 prisoners, up by 104% from 2021. From August, these have included filmed sequences made available on new specialist DVDs. This visual content offers prisoners with limited literacy, neurodiversity or mental health challenges alternative ways of accessing yoga and meditation. The feedback has been overwhelmingly positive. 

The senior forensic psychologist at Aylesbury Young Offenders Institute tells us she is using the DVDs for: 

_**“support for young offenders who are struggling with their mental health, extensive lock up, or with suicidal thoughts. They can be lent out to support them in trying another helpful skill.”**_ 

## _**Inside Time**_ 

Prisoners find out about what we offer through peer encouragement, regular articles in the prison newspaper _Inside Time_ , staff sharing our in-cell practices or when we visit prisons to run free taster workshops. 

We paid for a half page in _Inside Time_ each month to share a practice and engage with new prisoners. Around 80,000 copies go into prison each year and many get in touch after finding out about the charity in this way. 

These articles used pictures as an accessibility point and addressed specific conditions such as insomnia, bad backs or anxiety. _Inside Time_ has a circulation of over 60,000, so this allowed us to reach prisoners who may not have heard of our work. We also offered yoga articles to other prison charities for publication, including _Food Behind Bars_ , _Her Wellbeing_ , _Women In Prison_ , and _Prisoners Abroad_ . 

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## **Handouts** 



Initiated in 2021, this resource was revised in order to adhere to our updated brand guidelines in 2022. Therefore, it provided clearer, more accessible practices. 

## **National Prison Radio** 

The Trust’s popular meditation and yoga programme Freedom Inside ran for its 3rd year in 2022. The series comprised of twelve 45 minute yoga and meditation sessions repeated throughout the year. Each practice session was introduced by a former prisoner in dialogue with a serving prisoner about their experiences of change through practice. The bulk of each episode was a guided practice from one of the expert prison yoga teachers on our staff. Produced by professional radio producer and a member of our board of Trustees, Penny Boreham, the programme has become a lifeline for many prisoners. In 2022 an estimated 15,750 prisoners tuned into the programme. 

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## **Newsletters** 

Nearly 5,000 individual prisoners regularly received our newsletter, which was redesigned for ease of reading. It was more colourful and more prominently centred peer support in the form of letters from other prisoners and ex-offenders describing their experiences and the ways in which yoga and meditation changed their outlook on life. The Shannon Trust (specialists in literacy in prisons) provided advice for these design changes to address the disproportionately high numbers of people inside with dyslexia, low literacy or other learning disabilities. 

## **In-person Yoga Instruction** 

As pandemic conditions in prisons eased we were able to resume teaching, with more than 100 regular classes in more than 50 prisons, along with taster workshops in 17 establishments in the last year. We trained 49 teachers in the foundations of traumaresponsive yoga and meditation and the essentials of working safely in prisons. Prison services continue to rely on us to ensure teachers are prepared in this way. 

## **Social Media** 

Twitter, Facebook, and Instagram were useful platforms to introduce our work to prison staff and other potential partners and to advertise our yoga teacher trainings and staff vacancies. Each time we ran a taster workshop in a prison, a social media post generated inquiries from other prisons that would like meditation and yoga to support the rehabilitation of people in their care. 

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## **Digital delivery in prisons** 

In 2022, there was revolution in the technology available in prisons. 

The UK Government’s strategies for prisons sought to provide ‘increased educational & rehabilitation opportunities for prisoners’ and to make better use of technological advances to support safer, healthier prisons. Under these circumstances, prisoners were encouraged ‘to take ownership of their own care and wellbeing’ with ‘opportunities for purposeful activity accessible to everyone’. 

16,000 prisoners in England and Wales (nearly 20% of the prison population) were issued with in-cell laptops and tablets pre-loaded with content to support their education and wellbeing. 

This opened up new opportunities for The PPT to reach more prisoners and more diverse groups of prisoners, including younger people, those with limited literacy, neurodiverse prisoners or those with mental health challenges.  So far, we have made filmed meditation and yoga sessions available to people on digital devices in more than 60 prisons. 

We’ve had feedback from prisoners in HMPs The Mount, Stokeheath, Feltham A, Styal, Lindholme, and Erlestoke saying the laptop yoga and meditation sessions are making a difference for them. Prisoners in HMPs Wayland, Garth, Ranby, Stokeheath, and The Mount say they would like more content of this kind. 

In HMPs Dovegate, Belmarsh and Polmont, also broadcast The PPT’s filmed and audio sessions on the prisons’ in-house TV and radio stations. Prisons have turned to The PPT as a trusted organisation to provide content that is accessible, effective, and safe for prisoners to practise on their own. We are now working in partnership with the prison service and other organisations involved in providing tools for digital learning, to see how best to develop this approach while maintaining the important personal relationships that underpin the rehabilitative support we offer. 



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## _**Time Out Inside**_ **1 & 2: launch of new DVDs** 

In August 2022 we launched two new DVD resources: _Time Out Inside_ 1 & 2 are filmed meditation and yoga sessions for use in prisons, either individually in cells or by prison staff in group settings. Each of the DVDs contains 5 filmed sessions of varying lengths including yoga, relaxation, and meditation. 

Orders flooded in, helped in part by a new online ordering facility we introduced for prison staff via our website, and feedback has been overwhelmingly positive. 

The senior forensic psychologist at Aylesbury Young Offenders Institute told us she is used the DVDs to: _**“support for young offenders who are struggling with their mental health, need another distraction technique, struggling with extensive lock up, or with suicidal thoughts. They can be lent out to support them in trying another helpful skill.”**_ 

A prison governor at HMP/YOI Styal said: _**“The DVDs are used on the drug recovery unit and the gym to offer young women activities that focus on wellbeing and self-care. These can be used without supervision which is great in the evening when they have less access to staff.”**_ 

At HMP Coldingley, the head of drug strategy provision told us: _**“The DVDs are very popular. On the drug-free wing, prisoners have set aside time to do yoga together using the DVDs in the evening.”**_ 

At HMP Perth a prison PE instructor used the DVDs with small groups regularly as a 6-week course. Prisoners who completed the course were given a PPT book and the chance to order their own copies of DVDs. 




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## **The PPT in the News** 

Considerable interest was generated by the launch of meditation and yoga on DVDs and in-cell laptops, especially within the prison service. We seized the opportunities this presented to raise awareness more generally about the value of meditation and yoga and practises to support prisoner rehabilitation: 

_**Gatelodge**_ **:** A double-page spread in the autumn edition of the magazine of the Prison Officers Association. (below) 



**Prison newspapers:** Features in _Inside Time_ and _Converse_ , publications read by prisoners. 

**Prison Service Journal:** A paper on the role of meditation and yoga in supporting good mental health and its importance for prisoners’ ability to engage in education. 

**Radio Bulletins:** National Prison Radio covered the launch of the DVDs with news bulletins throughout the day. 

**Conferences:** The PPT director spoke at the Howard League conference on the role of meditation and yoga in supporting good mental health and attended the Modernising Criminal Justice conference. 

**Prison service intranet:** DVD launch featured by internal communications of HMPPS both on their intranet and the weekly senior leaders’ bulletin. 

**Novus Website:** Education provider Novus was a key partner in creating the DVDs; as well as distributing them to Novus libraries in many prisons, they featured prominently on the organisation’s website. 

**Other press coverage in 2022:** features in _Psychology Today_ ; editions of _Quakers in Criminal Justice_ ; the British Wheel of Yoga’s _Spectrum_ and _On The Pulse_ magazines; Clinks Light Lunch bulletin; a feature in _The Tablet_ Catholic periodical paying tribute to work of former director of The PPT Sr Elaine MacInnes, who died in November. 

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## **Meditation and Yoga Classes** 

The Trust is recognised across prison services in the UK and Ireland as the specialist provider of expertise in meditation and yoga practices in secure settings. Our training programme for yoga teachers, delivered on behalf of The British Wheel of Yoga, is the gold standard. This, together with the ongoing support and training of teachers and volunteer letter-writers, ensures that we were trusted to work safely and respectfully with prisoners who have a range of complex needs. 

While many prison interventions deal with single aspects of behaviour, such as drug or alcohol addiction, meditation and yoga support the person themselves, empowering them to engage in other educational and rehabilitative interventions and to achieve sustainable, positive change. 


## **Taster Workshops** 

By the end of 2022, the trust work’s grew to run 103 classes in 46 establishments: 72 male classes, 11 female, 19 staff, and 1 probation. As with the previous year, many prisons were cautious to allow external agencies in to provide services during the first quarter of the year. The return to a partial/full regime day of activities, education and workshops for prisons happened gradually from spring onwards with temporary lock-downs restrictions for Covid outbreaks occurring sporadically throughout the estate at individual sites. 

Victoria & Chris at HMP Peterborough 

Demand for wellbeing activities and for meditation and yoga was high and The PPT delivered 44 workshop sessions in 17 establishements in the UK. Notable among them was an invitation to support a Menopause Awareness Day for staff at HMP Featherstone, and staff wellbeing days at HMP Onley, Frankland, and Norwich. Each of these emphasised an acknowledgement that supporting staff mental and physical health should also be a priority. 

## **Prisons visited in 2022** : 17 

**Workshops in 2022** : 44 in total - 20 prisoner, 16 staff, and 6 mixed classes. **Taster workshops days in prisons** : up by 240% in 2022. 

**£614 helps us work with a prison for a year** , with yoga instruction through classes, workshops or digital technology. 

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## **First Night Support** 



James, a former trustee of our charity, told us: _**“Everyone inside should know about The Prison Phoenix Trust and the support it offers. I wish I’d known how much yoga and meditation could help me from my very first day in prison.”**_ 

Inspired by these words, we developed a First Night resource comprising three postcards: one with an illustrated breathing exercise to ease the initial stress of being in prison: a second with an inspiring quote from a prisoner signposting to further support available; and a third that can be posted back to order a free yoga and meditation book and peer support in quarterly newsletters. 

When a prisoner returns the card to us using Freepost, one of our trained letter-writers responds the same day with a personal letter and a copy of our specialist book, _Freeing the Spirit_ , a humorously illustrated guide to practising yoga and meditation in a cell, written in plain language. Should they want it, we will offer ongoing, life-long support for each person’s personal and spiritual development through these practices focused on silence and the breath. 

We ran a three-month pilot in 2022 in 8 prisons: 5 in England, 2 in Wales, and 1 in Scotland. We worked closely with the induction wings, where prisoners go on their first night inside and usually stay for up to 2 weeks. Some were included in health induction packs or as part of a peer support programme. 

Towards the end of 2022 we secured funding to print a further 12,000 copies of the First Night resource. 

## _**“Prisoners enjoyed the cards and the relaxation techniques helped them” —**_ HMP Cardiff 

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## **Prison Yoga Teachers** 



## **Yoga Teacher Workshops** 

## **19th March** 

10am-1pm: Be Safe in Prison training (online) 

**15th May** Prison yoga teachers day, Edinburgh (in person) 

## **October** 

Introduction to Teaching Yoga in Prison, and be Safe in Prison Birmingham (in person) 


## **Yoga Teacher E-news** 

Issued 6 Yoga Teacher e-news bulletins (Feb, March, April, July, Oct, Dec) with separate editions targeted for current teachers and others. 

Targeted e-mails sent to Scottish and Irish teachers for keeping-in-touch online gatherings and Scottish visit engagement. 

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## **How Yoga and Meditation Help Prisoners** 

Prisoners tell us each day in their letters or when we meet them that the practices we recommend are helping: they allow prisoners to sleep and to feel more at ease; to get along better with family, fellow prisoners, and officers; and to discover a sense of hope and purpose for their lives and their futures. Most importantly, meditation and yoga help them see, at a profound level, that they are not separate from the rest of the world. They speak of feeling less fearful and antagonised, of wanting to give something back to society, of feeling connected with something positive. 

The stretches, postures, breathing practices, and relaxation of yoga not only keep the body’s systems strong and healthy, they also release tension in a safe and controlled fashion. The seated meditation, focussing on the immediate physical experience of the breath, allows the normal activity of the mind to slow down. This break from being locked into the internal chatter is not only deeply refreshing, it gives prisoners a chance to experience thoughts and feelings without reacting to them automatically. This is empowering: it allows one to see that strong physical and mental conditioning can be responded to with wisdom, instead of habit. 

That spiritual strength matures through a regular practice of “not thinking,” so we offer silent meditation on the breath, as extolled by the world’s wisdom traditions. This practice is not confined to any one religion; it is rooted and informed by silence, which means familiarity with the mind that isn’t overwhelmed by feeling or conceptual thinking. 


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## **The PPT in Scotland** 


## _**“Yoga and meditation are increasingly being recognised as valuable rehabilitative interventions in Scottish prison.”**_ 

— Jim King, former head of education Scottish Prison Service 

In-person yoga instruction resumed in Scottish prisons in 2022 after a nearly two-year pause forced by the Covid pandemic. During the year, regular classes were held in HMPs Dumfries, Low Moss, Edinburgh, and at the Orchard Clinic secure psychiatric facility. Classes are also due to begin early in 2023 at Polmont Young Offenders Institution. To ensure yoga teachers were well prepared for the resumption of classes, a training day was held in Edinburgh in May, with 17 yoga teachers attending two 

sessions: “Introduction to Teaching Yoga in Prison” and “Be Safe in Prison”. 

Alongside The PPT staff , experiences were shared by the former head of education in the Scottish Prison Service, two accomplished prison yoga teachers, and a former prisoner who spoke of his first-hand experience of practising meditation and yoga in HMP Edinburgh. We also received valuable assistance for this — and other work in Scotland — from Edinburgh Community Yoga social enterprise. One young man told us he had been practising yoga and meditation using our books and CDs for four years and was keen to have the opportunity at last to receive instruction in person. 

The number of prisoners receiving individual support from The PPT to practise yoga and meditation in their cells also increased in 2022. 292 resource packs containing books, DVDs and CDS were sent with accompanying letters to people in Scottish prisons. Many people wrote back to tell us about their experiences. 

_**“The experience that I’m having in here is certainly difficult and challenging for many reasons. Unfortunately, the visit last Friday was cancelled due to staffing problems. I was so very disappointed, but I did some meditation and just tried to feel how I was feeling. I tried to separate my emotions from my potential reactions and when I was feeling tearful, I was kind to myself. I concentrated on my breath and remained calm. I was able to recognise that I was very sad indeed – and the reason for my sadness. I was able to choose my reaction to the situation which put me in a more powerful position than if I had allowed the emotion to lead my reaction.”**_ 

— Matt in HMP Barlinnie 

Matt is one of 308 Scottish prisoners who receive peer support in the form of a quarterly newsletter sharing tips and experiences of practising meditation and yoga inside. The newsletter also goes regularly to 94 prison staff in Scotland. 

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## **The PPT in Ireland** 

## **Republic of Ireland** 

**(Prison Population Dec 2022: 4,183, of which 188 were women)** 

In the Republic of Ireland, we offer support to eight yoga teachers. Yoga and meditation classes are funded and run as part of the School (IPSE prison education). Alongside the printable yoga sequences available on our website, various methods for providing remote support were implemented by individual teachers which included sending in audio and video classes. 

In-person sessions gradually returned for 4 out of 12 prisons with continued restrictions due to outbreaks of Coronavirus preventing regime activities elsewhere. 

With a prison population of 3,704 rising to 4,183 (Dec 2022), the PPT supported 165 prisoners and 46 staff with quarterly newsletters at a cost of £1,763. We received 42 individual requests from prisoners for books, CDs, guidance, and advice costing £957. In April and May printed sets of themed yoga and meditation sequences for women and older prisoners were sent to prison Governors at Arbour Hill, Dochas, Limerick, and Midlands prisons. 


## **Northern Ireland** 

## **(Prison Population Dec 2022: 1,494)** 

In Northern Ireland The PPT supports four prison yoga teachers with access to print and audio resources, online training, regional updates and phone or email assistance. Online meditation sessions for prisoners at Maghaberry continued through to 2022, supporting individual prisoners and two group (in-person) classes for vulnerable prisoners and young male prisoners. Yoga sesions returned to HMP Magilligan in Autumn: 

In 2022 the cost for sending 312 quarterly newsletters to prisoners and staff in Northern Ireland was £652. There were 37 individual requests from prisoners for our books, CDs, DVDs, and letter correspondence costing £984.  In April, printed sets of themed yoga and meditation sequences for female prisoners were sent to the Governor at Hydebank Wood College. 

19 



## **Volunteers** 

The Trust’s exceptional team of 24 volunteers were active in writing to prisoners and despatching books, CDs, DVDs and the quarterly newsletters. They work closely with Trust staff, and are trained to use relevant and creative ways to encourage prisoners in their meditation and yoga practice. All are outstandingly generous in the time they devote to their work for the Trust. 

The 16 volunteers who wrote 


to prisoners have a mature and 

experienced meditation practice, which is essential if they are to empathise with those who practise meditation in a prison cell. They receive ongoing support. Letter writers are encouraged to keep advice to a minimum, by reflecting back to each inmate his or her own words of discovery. Their letters are an essential support for many prisoners, who often otherwise struggle alone in prison. 

Our volunteers continue to show great devotion and each week several mail sacks of correspondence leave the office destined to help prisoners and former prisoners all over the UK and Ireland. 

20 



## **Reference and Administrative Information** 

## **Trustees** 

**Shola Arewa** provides health and wellbeing training internationally. She has been supporting prisons as a yoga teacher and psychologist since the 1990s. 

**Penny Boreham** is a radio producer and broadcaster, and craniosacral therapist. **Giles Charrington** is a management consultant, a coach and therapist. He is also a Zen meditator. Retired June 2023. 

**Jo Child, Chair of Trustees,** is a yoga teacher and runs a series of high-quality yoga workshops with guest teachers in Oxford. She is a former staff member of The PPT. 

**Nicholas Colloff OBE** was Oxfam’s Director of Strategy and Innovation and is now Executive Director of the Argidius Foundation. He is a PPT co-founder. 

**Suzy Dymond-White** is in HMPPS Senior Management, formerly Governor of HMP Eastwood Park. 

**Claira Fernandez** has a deep commitment to wellbeing, running her own practice. She has supported the healing of recovering addicts. 

**Doug Heming** is an Anglican priest and restorative justice facilitator. He has served as a prison chaplain in many adult and young offender facilities across the UK. 

**James Mallett** is an advocate of meditation, yoga and their benefits for people in prison and out. Retired September 2022. 

**Peter Stevenson,** is a chartered accountant who works with a number of charitable organisations. Retired September 2022. 

**Olivia Vickers** is a proponent of good mental health. Working in investment banking she values good governance. 


_Shola Arewa_ 


_Penny Boreham_ 





_Suzy Claira Dymond-White Fernandez_ 

_Jo Child Nicholas Colloff Dymond-White Peter Giles James Stevenson Charrington Mallett (Retired) (Retired) (Retired)_ 



_Doug Olivia Heming Vickers_ 

21 



## **Key Management Personnel Remuneration** 

The Trustees consider that the Director and Deputy Director roles comprise the key management personnel of The PPT in charge of directing, controlling, running, and operating the Trust on a day-to-day basis. The rate of pay for key management personnel is reviewed annually by the Trustees and set at a level commensurate with the market rate for similar roles in the sector. 

## **Staff** 

**Director: Selina Sasse** (5 days per week) is responsible for implementing the strategic aims of the charity, reporting to the trustees. She is Yoga Alliance registered in both yoga and mindfulness teaching, with a trauma informed approach suited to prison work. Selina has supported people living behind bars since 2013. Prior to The PPT she worked in senior management. A Zen practitioner, Selina leads The PPT British Wheel of Yoga (BWY) Teaching Yoga in Prison teacher training module. 

**Deputy Director: Padmakumara** (3 days per week) is responsible for financial administration, reporting, office systems, and volunteers. He manages The PPT’s IT consultancy Computer Assistance. Padmakumara is a practising Buddhist and professional gardener. He was promoted from financial manager in 2022. 

**Yoga Lead: Victoria Green** (4 days per week until April 2023) facilitates prison yoga by teaching workshops, establishing new classes in prisons, and devising incell practices and resources. Teaching in prison since 2011, Victoria teaches adult males at HMP Grendon. She brings experience of teaching yoga to offenders at HMP Aylesbury to her role in co-teaching The PPT BWY Teaching Yoga in Prison module. 

**Development Lead: Chris Holt** (4 days per week) Was yoga coordinator until 2023. She facilitates prison yoga in the South of England, the North-East, and Scotland by teaching workshops, establishing regular classes, and devising incell practices and resources. Chris is editor of the yoga teachers’ bulletins and coordinates the charity’s grant giving trusts. She has taught in prison since 2014 and brings this, including her specialist experience of women prisoners to her role in co-teaching The PPT BWY Teaching Yoga in Prison module. Chris leads the Trust’s development of digital resources. 

**Publishing and Events Coordinator: Hanan Abdeljaber** (4 days per week) until June 2023. She was responsible for publishing the quarterly prisoner newsletters and creating printed resources. She supported the smooth running of the office, including the administration of correspondence with prisoners and organising events. 

**Publishing and Events Coordinator: Sebastian Lewis** took over from Hanan in 2023. 

**Former staff:** Letter Writing Lead: Mike Smith, 3 days per week until November 2022. 

22 



## **Consultants** 

We are indebted to our consultants for their help and advice, which they provide voluntarily: 

## **Dr Jamie Bennett,** 

Chief Strategy Officer, Youth Justice Board 

## **The Rev’d George Coppen** 

Anglican priest and former prison psychotherapist at HMP Grendon 

## **Imam Monawar Hussain DL, MBE** 

Imam of Eton College and founder of the Oxford Foundation 

## **Professor Alison Liebling** 

Director, Prisons Research Centre at Cambridge University’s Institute of Criminology 

## **Patrons** 

Dr Kiran Bedi 

Mr Jeremy Irons Mr Erwin James Dr Sheila Cassidy Mrs Sandy Chubb Sir Mark Tully OBE 

Fr Laurence Freeman OSB 

Dr Benjamin Zephaniah 

Sr Elaine MacInnes OLM (deceased 2022) 

Mrs Shirley du Boulay (deceased 2023). 

## **Independent Examiner** 

Sheila Parry FCCA, SPX Oxford Ltd, Oxford, OX1 1LD 

## **Bankers** 

CAF Bank Ltd, 25 Kings Hill Avenue, Kings Hill, West Malling, Kent ME19 4JQ Lloyds TSB plc, 1 High Street, Oxford OX1 4AA 

The Co-operative Bank plc, PO Box 250 Skelmersdale, WN8 6WT 

## **Principal Office** 

The Prison Phoenix Trust, PO Box 328, Oxford ,OX2 7HF 

## 1163558 **Charity Number** 

23 



## **Financial Review** 

The Trustees are pleased to present their review of the financial statements for the year ended December 31, 2022. 

Throughout the pandemic, The Prison Phoenix Trust’s supporters were generous in meeting the Trust’s needs during a time of great uncertainty. The close of 2022 saw the total balance of reserves of £243,973: 7.5 months of expenditure in the 2023 budget. The Trust invested in adapting to a post-pandemic environment in 2022 by refreshing its brand, including a more engaging prisoner newsletter, upgrading and extending its IT provision, expanding its available resources for prisoners, developing a new Communications strategy, and making office improvements. At the beginning of 2022, the Board agreed a strategy to draw down higher-than-usual reserves and a deficit of £70,477 reflected this significant investment in the Trust. Income of £258,762 (2021: £316,523) and expenditure of £329,239 resulted in this total balance of reserves in 2022 of £243,973. Of this, £242,732 was unrestricted and £1,241 restricted. The year therefore met the reserves strategy. 

## **Financial Activities for the Year Ended 31 Dec 2022** 


**----- Start of picture text -----**<br>
£350,000<br>£300,000<br>£250,000<br>£200,000<br>£150,000<br>£100,000<br>£50,000<br>£0<br>2022 2021<br>-£50,000<br>-£100,000<br>Total Income Total Expendiure Net Movement in Funds<br>**----- End of picture text -----**<br>


24 



## **Income** 

During 2022, the wider UK economy began to lose the initial impetus of postpandemic growth. With inflation rising to over 10%, household disposable income was under significant pressure. The Trust saw an impact from this on income overall, with total donations and legacies of £231,326 (2021: £281,993). A second factor in this was the relatively high level of reserves that the Trust held at the close of 2021. Grant-giving trusts, the second major source of the CIO’s income, often prioritise those in the most difficult financial circumstances. The Trust was well aware of this and were not surprised to see income from grants fall during the year to £89,664 (2021: £99,916). 


**----- Start of picture text -----**<br>
Donations and Legacies<br>Tax recoverable on donations<br>Other donations<br>Legacies<br>Gifts from Individuals<br>Other grants<br>Grants of £1,000 and over<br>0 20,000 40,000 60,000 80,000 100,000 120,000 140,000 160,000 180,000<br>2021 2022<br>**----- End of picture text -----**<br>


## **Individual supporters** 

Individuals donated to the CIO through bank transfers, CAF Donate, Just Giving, by cheque, and with cash. The number who gave regularly did reduce to 278 from around 300. Correspondingly, income fell, resulting in a total for 2022 of £52,209 (2021: £59,115). Due to separating those who give regularly as individuals and those who give via their family trust, it’s difficult to draw comparative conclusions between 2022 and previous years. However, the Board are very aware of the pressure on household incomes, especially impactful on the one-off donations from individuals in 2022, and a new regular giving campaign was planned for 2023. The Board will assess its impact at the end of 2023, along with one-off campaigns. Overall, and with the addition of Gift Aid and a generous legacy, total income in 2022 individuals fell to £141,662 compared to £182,077 in 2021. 

Despite this fall, income from individuals remained at about 60% of total income. As noted, much of this sum arrives through committed regular giving. 

25 



The Trustees are especially fortunate to have this support and never take this generosity for granted. They and office staff work to ensure that donors know how much they are valued. Each regular giver is thanked during the year, along with an annual invitation to consider increasing their contributions to the Charity. Individuals’ one-off donations are thanked each time, within two weeks of their donation. 

## **Financial Impacts** 

The trust was pleased to report an increase in income from yoga teaching to £15,887 (2021: £11,597). A further income source emerged in 2022 that involves the Trust being awarded contracts for tenders with HMPPS institutions to deliver yoga and meditation. The income is expected to rise in 2023 as HMPPS increases its commitment to contracted programmes. Income from yoga classes, these service level agreements, and prison workshops amounted to £21,637: a considerable rise from 2021’s £11,597. Though this is still short of 2019’s £33,582, a pandemic-free year, it is expected to rise again in 2023. 

## **Expenditure** 

Expenditure rose in line with budget to £329,239 (2021: £317,930). The Trust was careful to adapt to a downturn in income because of escalating costs of living and inflationary pressure on expenditure. The PPT prioritised greater support of prisons, teachers, the procurement of service level agreements, and refreshing our look. An investment in office equipment was only part-completed in 2022, owing to the pause in recruitment, and this helped to see Office Equipment costs fall compared to 2021. Accommodation costs grew, largely as a result of the increasing fuel bills because of the war in Ukraine and the resumption of service charges paused during the pandemic. 

Office running costs increased by nearly 20% to £38,652 (2021: £32,515). Most of this resulted from increasing postage and printing costs, and with 

## **Analysis of Expenditure in Charitable Activities** 


**----- Start of picture text -----**<br>
HMP Ranby Fund<br>Prison Radio Project<br>Yoga Teacher Support<br>Teacher Workshop<br>Public Education<br>Prisoner Counselling<br>Prison Workshops & Support<br>Newsletter<br>£0 £10,000 £20,000 £30,000 £40,000 £50,000 £60,000 £70,000 £80,000 £90,000 £100,000<br>2021 2022<br>**----- End of picture text -----**<br>


the development of a more comprehensive insurance policy. Stationary, too, 

26 



increased significantly, all of which points to the impact that the relatively high inflation had upon The Trust’s operations in 2022. Costs for core activities to fulfil the central aims of the charity rose in line with the UK economy’s quadrupling inflationary pressure. Indeed, senior management sought to limit the impacts of such costs by reducing expenditure in other areas such as cleaning, software licences, and website support. It was difficult to have much impact upon this, though, as the pressure on basic costs was so high. 

The trust saw an increase of £20,000 on PPT staffing expenditure, to reflect the inflationary adjustment of the pay policy. 2022’s total was £194,348, compared to 2021’s £175,800. Total staff salary costs remain at similar levels to historical ratios with total expenditure (65%). 

As prisons emerged from restricted activities, the demand for workshops increased, leading to a significant rise in travel and accommodation expenditure. Similarly, staff were able to attend important conferences and meetings in person again, and The PPT office received regular and increased numbers of volunteers. All this led to an increase in Other Staff and Volunteer costs, a little over doubling from £3,093 (2021) to £7,449 (2022). Governance costs rose a little, too, to reflect the ability to hold meetings in person, including an Away Day: the first since 2020. 

Finally, expenditure increased to meet demand for prisoner resources. As activity and engagement with prisoners increased, so did our correspondence and the despatch and cost of resources. This included a new print of _Peace Inside_ and the creation of two new DVDs: _Time Out Inside_ 1 and 2. The DVDs reflected the Trust’s investment in more widely accessible resources. 

## **Volunteer Contribution** 

The Trustees remain grateful for the contribution made by volunteers to the aims of the Trust. They were especially pleased to see volunteers returning to the office with increased regularity and in greater numbers following a period of recruitment. Staff received training in volunteer management and the new Deputy Director was given responsibility for managing the volunteer journey. As in the past, the Trustees have not sought to put any monetary value on the hours that volunteers work with us each year, but it would doubtless be a significant cost to the Trust if these tasks were not completed voluntarily. The generosity of our volunteers is therefore valued by the Trustees immensely. It has enabled The Charity’s activities to expand at a time when the detrimental effects of prisoner lockdowns upon their mental health became very apparent. Owing to the commitment and passion of volunteers working harmoniously with staff, The PPT has risen to meet this need. 

## **Investment Policy** 

The objects of The PPT are to advance the education of, and to rehabilitate and promote the mental and moral improvement of, (principally) prisoners and former prisoners. 

In fulfilling these objects, the Trust, following Charity Commission guidance, is 

27 



aware that its investment policy should not be devised solely to find the highest rate of monetary return. It must also consider the impact of its investments on the wider society in which criminal offences take place and that former prisoners are navigating rehabilitation. To the limited extent in which its operations directly affect society at large, therefore, the Trust must be mindful of encouraging, if not maximising, such mental and moral improvement. To this end, The PPT seeks to invest funds in institutions that contribute to this wider improvement by bringing clear benefits. At the very least, the Trust must avoid bringing moral deterioration and cause harm. This means the Prison Phoenix Trust will not hold funds in institutions that invest in companies or organisations that: 

1. Extract fossil fuels and profit from their sale, and thus contribute to climate change. 

2. Manufacture or sell armaments, and thus contribute to violent conflict and the fear of it. 

3. Support oppressive regimes, and thus contribute to human persecution, especially of marginalised groups. 

4. Profit from tobacco, alcohol, gambling, and adult entertainment industries, thus contributing to addiction and addictive behaviour. 

5. Test cosmetics on animals, and thus cause harm to other living beings. 

6. Derive income from high interest lending, and thus exploit the poverty of others for financial benefit. 

7. Do not adhere to international norms on labour and human rights, biodiversity and climate change, and thus increase the exploitation of humans, animals, and the environment for profit. 

There are no investment term restrictions to which the Trust must adhere but in consideration of the uncertain flow of funding for the Trust’s activities, the Trustees did not make long term investments of surplus funds. 

The operating surplus was held in cash at bank and in hand, almost wholly in the PPT’s current accounts, and stood at £67,259 (2021: £69,905) at the close of the year. The funds held on deposit by December 31 2022 were £166,475 (2021: £223,742). A decision was made to close the Monmouthshire 30-day Access Account, which offered the least advantageous interest rate. With continuing high inflation and uncertainty around the cost of living it was important to have the option to access funds that are held on deposit. 

It was as part of this responsive approach that the Board, in consultation with the Deputy Director, also chose to invest a matured 1-year Fixed Rate Deposit with United Trust Bank into a 3-month Fixed Rate Deposit, remaining with United Trust Bank. Whenever such fixed term deposits mature, the Treasurer, Chair, Director, and Deputy Director research available options, choosing the appropriate term and best interest rate in line with policy. This prompted the choice of a 3-month fixed term as opposed to a 1-year term. It allowed for flexibility and secured the best rate of interest available: an improvement on the previous 1-year term due to interest rate increases. The shorter term deposit also allows the Trust to capitalise on further interest rate rises introduced in the 

28 



short term in the wake of the Bank of England’s attempts to bring down inflation. 

The Trustees only deposit funds with financial institutions that are part of the Government’s Financial Services Compensation Scheme. The amount of funds covered by the scheme is currently £85,000 per institution and the Trustees continue to take this limit into account when making decisions about the amounts to be deposited in any one bank or building society. 

## **Reserves Policy** 

Reserves of £243,973 at the close of 2022 accounted for 7.5 months of expenditure in the 2023 budget. Unrestricted reserves made up the vast majority, being £242,732 (restricted £1,241). The total reserves should be seen in the context of the reserves policy: that unrestricted reserves should not be allowed to fall below a minimum value of six months of unrestricted expenditure. To be prudent, Trustees continue to look to having a level of reserves between the value of six and eight months of such expenditure. 

With the reserves policy in mind, a balanced budget was approved for 2023, based on a small surplus. With ongoing uncertainty about when core inflation would begin to reduce to target (2%) levels, and how prisons would adapt to a post-pandemic world, the Trust pursued a middle way that provided the resources to capitalise on opportunities with the leeway to absorb cost challenges. The adopted budget planned a small increase in unrestricted reserves, from £242,732 to £250,176 at the close of 2023. This maintained the 7.5 months of 2023’s budgeted expenditure. In doing so, any legacies received (2022: £26,816 from 4 legators) would add to total reserves and further expand the Trust’s capacity to absorb unforeseen financial and inflationary pressures on costs. Further, with a balanced budget, any legacies would significantly enhance the Trust’s ability to capitalise on the changing operations of prison services as they adapt to the modes of the modern, increasingly digitised world. All supporters are therefore gently encouraged to consider The Prison Phoenix Trust in their Will. 

The Chair of Trustees and the Treasurer continue to be provided with monthly management accounts and the wider Board of Trustees receive quarterly financial updates for consideration at Trustees meetings. Movements in reserves during the year are monitored in this way. The Trustees are fully aware of the need to set and achieve near break-even outcomes for 2023 and subsequent years in order to maintain reserves at an adequate level. 

The Trustees have set their reserves policy using the guidance on reserves provided by the Charity Commission. As such, they recognise that any set policy needs to be reviewed to ensure that it remains appropriate in the light of the financial, political, and economic circumstances in which the Trust is working. At present, the wider environment in which the Trust operates is expected to change as the prison estate adapts to operating post-pandemic, develops new, increasingly contractual relationships directly with the Trust, enhances the provision of digital services to prisoners, and manages chronic staff shortages. In addition, and as noted above, the wider economic environment had a significant 

29 



impact upon the Trust in 2022. With inflation expected to remain relatively high for the foreseeable future, and along with the other conditions noted, The PPT is aware of a need for flexibility in reviewing its Reserves Policy in order to utilise its reserves for maximum benefit. In establishing an ability to react to an uncertain, challenging environment, the Trustees are satisfied that the policy they have set remains fit for purpose and consistent with the Charity Commissioners’ guidance on charity reserves. 

30 



## **Trustees’ Responsibilities in Relation to the Financial Statements** 

The Trustees are responsible for preparing a Trustees’ annual report and 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 and Wales requires the charity Trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the income resources and application of resources, of the charity for that period. 

The Trustees are responsible for keeping accounting records which disclose with reasonable accuracy at any time the financial position of the Trust and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Trust and taking reasonable steps for the prevention and detection of fraud and other irregularities. 

Approved by the Trustees and signed on their behalf by: 


Jo Child Chair of the Trustees 

June 8th 2023 

31 



**We would like to thank all those who have supported our work throughout the 12 months to December 31 2022, and to acknowledge the financial support of the following individuals, trusts, companies and organisations, as well as those who wish their support to remain anonymous.** 

## **Donors whose financial support amounted to £5,000 or more:** 

The Tolkien Trust The Sheepdrove Trust Christina Mary Hendrie Trust David and Anna Mills Frances Ruck-Keene Calleva Foundation Makin Family Trust 

## **Donors whose financial support was between £1,000 and £5,000:** 

The Yew Tree Fund W F Southall Trust The 29th May 1961 Charity DLM Charitable Trust Toms Family Trust Whitaker Charitable Trust Mr D Ainsborough & Mrs Alcue Valero Cherry Red Records Lymington Friends Meeting House Cirencester Quaker Meeting SC & ME Morland Charitable Trust Kate Oppel ER Stuckey Trust The Gordon Trust Roundton Trust Haslemere Mayor’s Fund Bright Funds Foundation 

32 



## **Independent Examiner’s Report to the Trustees of the Prison Phoenix Trust CIO** 

I report on the accounts of the Trust for the year to December 31 2022 which are set out on the following pages 33 to 43. 

## **Respective Responsibilities of the Trustees and Examiner** 

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under Section 144(2) of the Charities Act 2011 (“the 2011 Act”) and that an independent examination is needed. 

It is my responsibility to: 

- Examine the accounts (under Section 145 of the 2011 Act); 

- Follow the procedures laid down in the General Directions given by the Charity Commissioners under Section  145(5)(b) of the 2011 Act); and 

- State whether particular matters have come to my attention. 

## **Basis of Independent Examiner’s Report** 

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is expressed as to whether the accounts present a “true and fair view” and the report is limited to those matters set out below. 

## **Independent Examiner’s Statement** 

I have completed my examination. The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Chartered Association of Certified Accountants. I confirm that no material 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 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. 

Sheila Parry FCCA Date 2 October 2023 


SPX Oxford Ltd Oxford, OX1 1LD 

33 



## **Statement of Financial Activities for the year ended December 31 2022** 

|**Unrestricted**<br>**Funds**<br>**£**<br>227,326<br>25,016<br>2,253<br>167|**Restricted**<br>**Funds**<br>**£**<br>-<br>4,000<br>-<br>-<br>-|<br>**Total**<br>**2022**<br>**£**<br>231,326<br>25,016<br>2,253<br>167|**Unrestricted**<br>**Funds**<br>**£**<br>279,993<br>24,646<br>1,347<br>8,537|**Restricted**<br>**funds**<br>**£**<br>2,000<br>-<br>-<br>-|**Total**<br>**2021**<br>**£**<br>281,993<br>24,646<br>1,347<br>8,537|
|---|---|---|---|---|---|
|254,762|4,000|258,762|314,523|2,000|316,523|
|10,452<br>314,983|-<br>3,804|10,452<br>318,787|12,092<br>303,390|-<br>2,448|12,092<br>305,838|
|325,435|3,804|329,239|<br>315,482|2,448|317,930|
|(70,673)<br>234|196<br>(234)|(70,477)<br>-|(959)<br>-|(448)<br>-||
|(70,439)|(38)|(70,477)|<br>(959)|(448)||
|313,171|1,279|314,450|314,130|1,727||



34 



## **Balance Sheet as at December 31, 2022** 

|Note<br>**Fixed Assets**<br>Tangible Fixed Assets<br>11<br>**Current Assets**<br>Debtors and Prepayments<br>12<br>Cash at Bank and in Hand<br>**Less: Current Liabilities**<br>Amounts falling due within a year<br>13<br>Net Current Assets<br>Net Assets<br>**The Funds of the Charity:**<br>Restricted Income Funds<br>14<br>Unrestricted Income Funds<br>General Funds<br>15||2022<br>2021<br>£<br>£<br>3,660<br>1,206<br>14,897<br>26,843<br>233,925<br>293,647<br>248,822<br>320,490|
|---|---|---|
||||
|||(8,509)<br>(7,246)<br>240,313<br>313,244<br>£243,973<br>£314,450<br>1,241<br>1,279<br>242,732<br>313,171<br>£243,973<br>£314,450|
||||
||||
||||



The financial statements on pages 35 to 43 were approved by the Trustees on April 1st 2022 and signed on their behalf by: 


Joanna Child Chair of the Board 

35 



## **Notes forming part of the financial statements for the period ended December 31, 2022** 

## **1. Accounting Policies** 

## **(a) Accounting Basis** 

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102 and the Charities Act 2011. 

The Prison Phoenix Trust CIO 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 notes. 

The trustees consider that there are no material uncertainties about the Trust’s ability to continue as a going concern. 

## **(b) Depreciation** 

All assets costing more than £1,000 are capitalised and valued at historical cost. The cost of fixed assets is written off using the straight line method of depreciation. 

Office equipment and fittings 25% per annum Computers 25% per annum 

## **(c) Stock of Books** 

The PPT holds stock of books, CDs, and DVDs that are distributed to prisoners without charge. The full value is borne as a cost in the year of purchase. 

## **(d) Income Recognition** 

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. Donations and grants are recognised when the charity has been notified of both the amount and settlement date. 

Legacies are recognised on a case by case basis following the grant of probate and when the administrator/executor for the estate has communicated in writing both the amount and settlement date. 

Interest on funds held on deposit is included when receivable and the amount can be reliably measured by the charity; this is normally upon notification of the interest paid or payable by the bank or deposit taking institution. 

## **(e) Expenditure Recognition** 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement 

36 



will be required and the amount of the obligation can be measured reliably. 

All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings. The allocation of support and governance costs is analysed in note 6. 

**(f) Irrecoverable VAT** Irrecoverable VAT is charged against the expenditure heading for which it was incurred. 

**(g) Cost of Raising Funds** The cost of generating funds consists of staff costs, subscriptions to online fundraising sites, fundraising advertising and associated costs. 

**(h) Charitable Activities** The cost of charitable activities includes governance costs and an apportionment of support costs as shown in note 7. 

## **(i) Volunteer Time** 

The value of services donated by volunteers is not reflected in the accounts. 

**(j) Taxation** The Trust is a registered charity. It is not, therefore, liable for tax on income derived from its charitable activities. 

## **(k) Fund Accounting** 

## Unrestricted Funds 

Unrestricted Funds are funds which the trustees are free to use for any purpose in furtherance of the charitable objects. These comprise a general fund plus designated funds set aside out of unrestricted funds by the Trustees to provide for planned projects and other known contingencies. 

## Restricted Income Funds 

These are funds which are to be used in accordance with specific restrictions imposed by the donor. 

Further details of each fund are disclosed in notes 14 and 15. 

**(l) Pensions** The Charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are written off against income in the year they are payable. 

37 



## **2 Donations and Legacies** 

|Grants of £1,000 and<br>over<br>Other grants<br>Gifts from individuals<br>Legacies<br>Other donations<br>Tax recoverable on<br>donations|**Unrestricted**<br>**Restricted**<br>**Total**<br>**Total**<br>**Funds**<br>**Funds**<br>**2022**<br>**2021**<br>**£**<br>**£**<br>**£**<br>**£**<br>63,600<br>4,000<br>67,600<br>88,086<br>22,064<br>-<br>22,064<br>11,830<br>97,534<br>-<br>97,534<br>157,617<br>26,816<br>-<br>26,816<br>7,564<br>4,993<br>-<br>4,993<br>12,319<br>-<br>12,319<br>16,896|
|---|---|
||227,326<br>4,000<br>231,326<br>281,993|



## **3 Income from Charitable Activities** 

|**Unrestricted**<br>**Restricted**<br>**Funds**<br>**Funds**<br>**£**<br>**£**<br>Yoga teaching fees<br>15,887<br>-<br>Teachers’ workshop<br>7,453<br>-<br>Sale of books and<br>cards<br>1,676<br>-<br>25,016<br>**4. Investment income**<br>Unrestricted<br>Restricted<br>Funds<br>Funds<br>£<br>£<br>Bank interest receivable<br>167<br>**5. Net outgoing Resources**<br>**2022**<br>**2021**<br>**£**<br>**£**<br>**This is stated after charging:**<br>Depreciation<br>1,890<br>804<br>Independent Examiner’s<br>remuneration<br>360<br>1,455|**Unrestricted**<br>**Funds**<br>**£**<br>15,887<br>7,453<br>1,676|**Unrestricted**<br>**Funds**<br>**£**<br>15,887<br>7,453<br>1,676|**Restricted**<br>**Funds**<br>**£**<br>-<br>-<br>-|**Restricted**<br>**Funds**<br>**£**<br>-<br>-<br>-||**Total**<br>**2022**<br>**£**<br>15,887<br>7,453<br>1,676||**Total**<br>**2021**<br>**£**<br>11,597<br>11,905<br>1,144<br>24,646<br>Total<br>2021<br>£|
|---|---|---|---|---|---|---|---|---|
|||25,016||||25,016|||
|||Unrestricted<br>Funds<br>£||Restricted<br>Funds<br>£||Total<br>2022<br>£|||
|||167||||167||1,347|
|||**2022**<br>**£**<br>1,890||**2021**<br>**£**<br>804<br>1,455|||||
|||360|||||||



38 



## **6 Cost of Raising Funds** 

|**Cost of Raising Funds**||
|---|---|
|Staf<br>Fundraising admin fees|**Unrestricted**<br>**Restricted**<br>**Total**<br>**Total**<br>**Funds**<br>**Funds**<br>**2022**<br>**2021**<br>**£**<br>**£**<br>**£**<br>**£**<br>9,409<br>-<br>9,409<br>11,261<br>1,043<br>-<br>1,043<br>831|
||10,452<br>-<br>10,452<br>12,092|



## **7 Analysis of Governance and Support costs** 

|**Analysis of Governance and Support**|**costs**|
|---|---|
|Equipment and other asset costs<br>Ofce accommodation<br>Ofce costs<br>Salaries, teacher fees & consultants<br>Other staf & volunteer costs<br>Independent Examiner’s fee|**General**<br>**support**<br>**Governance**<br>**Total**<br>**£**<br>**£**<br>**£**<br>6,075<br>-<br>6,075<br>32,572<br>-<br>32,572<br>12,713<br>-<br>12,713<br>31,654<br>10,885<br>42,539<br>1,039<br>735<br>1,775<br>360<br>360|
||84,053<br>11,980<br>96,033|



39 



||Total||£|174,742|12,012|1,800|1,402|332||32,466|10,452|11,980|84,053|329,239|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||HMP Ranby|Fund|£||1,651|||||2,153||||3,804|
|Yoga|Teacher|Support|£|34,689||||||418|2,075|2,378|16,685|56,245|
||Teacher|Workshops|£|17,342||||332||472|1,037|1,189|8,342|28,714|
||Public|Education|£|3,792|||||||227|260|1,824|6,103|
||Prisoner|Counselling|£|37,291|7,395|750|1,402|||9,595|2,231|2,557|17,938|79,159|
|Prison|Workshops|& Support|£|48,801|2,966|1,050||||5,218|2,978|3,414|23,955|89,382|
||Newsletter||£|31,827||||||14,610|1,904|2,182|15,309|65,832|
|||||Salaries, Teachers & Consultants|PPT Resources|Prison Radio Broadcasts|Publicity|Teacher Workshops||Support Costs|Allocated fundraising costs|Allocated governance costs|Allocated support costs||



40 



## **9. Governance costs** 

|**Governance costs**||
|---|---|
|Staf<br>Independent Examiner’s fees<br>Miscellaneous costs<br>Ofce costs|**Unrestricted**<br>**Restricted**<br>**Total**<br>**Total**<br>**Funds**<br>**Funds**<br>**2022**<br>**2021**<br>**£**<br>**£**<br>**£**<br>**£**<br>10,885<br>-<br>10,885<br>8,388<br>360<br>-<br>360<br>1,455<br>735<br>-<br>735<br>162<br>-<br>-<br>-<br>319|
||11,980<br>-<br>11,980<br>10,324|



## **10. Staff costs** 

|Staf salaries<br>Social security costs<br>Pension costs|**Total**<br>**Total**<br>**2022**<br>**2021**<br>**£**<br>**£**<br>170,027<br>155,163<br>11,461<br>13,144<br>8,164<br>7,553|
|---|---|
||189,652<br>175,860|



The average number of staff during the period was 1 full time and 5 part time (equal to a total of 5 full time staff). No employees received emoluments of more than £60,000 per annum (2021 - None). 

The total remuneration of the key management personnel - the Director and Deputy Director - including employer’s National Insurance and Pension contributions was £66,771 (2021 - £61,232). 

**11. Tangible fixed assets** 

|COST<br>At 1 January 2022<br>Additions<br>At 31 December 2022<br>DEPRECIATION<br>At 1 January 2022<br>Additions<br>At 31 December 2022|**Computer**<br>**Equipment**<br>**£**<br>7,086<br>-|**Ofce**<br>**Equipment**<br>**£**<br>9,067<br>4,345|**Total**<br>**£**<br>16,153<br>4,345|
|---|---|---|---|
||7,086|13,412|20,498|
||7,086<br>-|7,861<br>1,891|14,947<br>1,891|
||7,086|9,752|16,838|



41 



|NET BOOK VALUE<br>At  31 December 2022<br>-<br>At 31 December 2021<br>-<br>**12.**<br>**Debtors and Prepayments**<br>Insurance prepayment<br>Prison teacher and workshop expenses<br>Rent deposit<br>Rent, service charge and utilities prepaid<br>Tax recoverable on Gift Aided donations<br>**13.**<br>**Creditors: Amounts falling due within one year**<br>General accruals<br>Governance - independent examination and<br>accounting fees<br>Tax, NI and pensions<br>**14.**<br>**Restricted Funds**|-|3,660<br>3,660|3,660<br>3,660|
|---|---|---|---|
||-|1,206<br>1,206||
|||**2022**<br>**£**<br>1,223<br>5,452<br>5,675<br>227<br>2,320|**2021**<br>**£**<br>651<br>9,131<br>5,675<br>6,195<br>5,191<br>26,843<br>**2021**<br>**£**<br>4,517<br>1,530<br>1,199<br>7,246|
|||14,897||
|||**2022**<br>**£**<br>3,570<br>1,175<br>3,764||
|||8,509||
|||||



|Dee Opp<br>Equipment<br>Whitaker Trust<br>HMP Ranby<br>Fund<br>**Total funds**|**Balance at**<br>**Income**<br>**Expenditure**<br>**Transfers**<br>**Balance at**<br>**1 January**<br>**2022**<br>**31**<br>**December**<br>**2022**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>234<br>-<br>-<br>(234)<br>-<br>1,045<br>4,000<br>(3,804)<br>-<br>1,241|
|---|---|
||1,279<br>4,000<br>(3,804)<br>(234)<br>1,241|



The Whitaker Trust Fund is restricted to activities at HMP Ranby. Since the pandemic, when Yoga classes were curtailed, The Whitaker Trust permitted funds to be used for secure establishment throughout Nottinghamshire. 

The small balance on the Dee Opp equipment fund has been transferred to general funds on permission of the donor. 

42 



## **15. Unrestricted Funds** 

|General funds<br>**Total funds**|**Balance at**<br>**Income**<br>**Expenditure**<br>**Transfers**<br>**Balance at**<br>**1 January**<br>**2022**<br>**31**<br>**December**<br>**2022**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>313,171<br>254,762<br>(325,435)<br>234<br>242,732|
|---|---|
||313,171<br>254,762<br>(325,435)<br>234<br>242,732|



## **16. Financial Commitments** 

|Length of Commitment<br>One year<br>Two to fve years|**Land and**<br>**Buildings**<br>**2022**<br>**Land and**<br>**Buildings**<br>**2021**<br>**£**<br>**£**<br>-<br>-<br>24,780<br>22,700<br>74,340<br>99,120|
|---|---|



## **17. Trustee’s Remuneration** 

No Trustee (Nil - 2021) received or waived any emoluments in their role as Trustees during the year. No Trustees were reimbursed for out of pocket expenses (Nil - 2021) in their role as Trustees in the year. 

43