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2023-12-31-accounts

The Prison Phoenix Trust

Annual Report and Accounts for December 31st, 2023

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

Our 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.

— The Prison Phoenix Trust

2

Contents

Contents

Contents
An Introduction from the Chair 4
Report of the Trustees for the year to December 31, 2023 5
Activities 7
The PPT in the Spotlight 12
How Yoga and Meditation Help 14
Reference and Administrative Information 15
Financial Review 19
Trustees’ Responsibilities in Relation to the Financial Statements 21
Our Donors 22
Independent Examiner’s Report to the Trustees 23

3

An Introduction from the Chair

At our public event in March 2023, we heard first-hand from former prisoners Richard, Paul, and Pete how learning yoga and meditation in prison, supported by The Prison Phoenix Trust, had completely changed their lives.

Anyone learning about the The PPT — described as ‘a beacon of light’ by Richard — and the extent of its work, might be surprised to discover that it all comes from a small office in Oxford with a team of 6 paid staff, most of whom work parttime. The Trustees are hugely grateful to the staff for their

dedication, skills, and resourcefulness, adapting to the changing prison environment and the challenges that all charities are facing at a time of increasing financial pressures.

Fundamental to the work of The PPT is the contribution of our 22 volunteer letter-writing mentors and office volunteers, and over 100 Prison Yoga Teachers who are trained to deliver traumaresponsive yoga and meditation in secure environments. I would like to express my gratitude to them and to our Board of Trustees, who were joined this year by three new members: Joyce Borgs, Judith Unwin, and Liz Wheen.

In 2023, demand for our services was higher than ever, from prison staff requesting resources to support yoga and meditation, prison managers seeking bids for contracted services, and individual prisoners writing to us for practices that help them in their cells or wings. The PPT staff and volunteers have worked hard to meet this need. We have known for a long time that yoga and meditation have a real impact, and can help prisoners to end the cycle of reoffending, and we are delighted to see the growing body of evidence supporting this.

With this growth in evidence, changes in prison regimes planned for 2024 could make yoga and meditation even more widely available to people in custody. You will read in this report how we have extended the ways we can support prisoners to practise meditation and yoga, with digital resources adding to our much valued core work.

We are deeply indebted to all those trusts, organisations, and individuals who have supported our work in 2023. With rising costs and increased demand, we will need more funds to continue this important work. We are optimistic that 2024 will be another good year.

With best wishes,

Jo Child Chair of Trustees

4

Report of the Trustees for the year to December 31, 2023

The Trustees present their report along with the financial statements of the Trust for the year ended December 31, 2023. The financial statements have been prepared in accordance with the accounting policies set out on page 20 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, 2023.

Appointment of Trustees

Trustees are appointed only when fully familiar with the work of the Trust. Before seeking new Trustees, the Board conducts a review of its existing membership, looking at the skills, experience, diversity, and knowledge represented on the board, and identifying what particular skills and attributes the Board needs to meet the challenges expected in the next few years. Vacancies are advertised widely, using The PPT website and agencies. Following interviews, prospective Trustees observe a Trustee Meeting and are given a copy of the CIO’s governing document. They are also provided with relevant Charity Commission information, including the guidance on public benefit, before being formally appointed them for a period of three years. Trustees are given a comprehensive induction — which could include attending an external training course — and are paired with an existing Trustee who acts as a “buddy” in their first year. Trustees are invited to all promotional, social, and fundraising events of the Trust so they can 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

5

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.

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:

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 meet 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.

6

Activities

In 2023 the Trust supported 196 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.

The Trust was in direct contact with an estimated 5% of the UK and Ireland prison population. The PPT corresponded with 5100 prisoners in the UK and Ireland. In addition, 207 former prisoners are supported with their meditation and yoga practice.

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 15 volunteer letter writers corresponding with people in prison. During 2023, 2850 prisoners wrote to us for free resources. Each prisoner who wrote received

a personal 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.

Spotlight: Prisoner Letters

Letter writing is an essential part of what we do at The Prison Phoenix Trust. Dialogues can stretch over decades, with our dedicated team of volunteers using their time to track the spiritual and personal progress of people in prison.

Letter writers each have their own spiritual, meditation or yoga practice, and use their own

7

personal experiences to communicate with people inside. For what might be the first time in their lives, they will have someone who cares about them as they work towards their rehabilitation through contemplative practice.

One prisoner, Jon from HMP Whatton, wrote in to say:

Jon is one of the thousands of people that we help every year with their practice, and quotes like these make their way into the peer-support newsletter to help inspire others in turn.

Helping Those Who Need It Most

This year we have met and grown the engagement with our support by expanding the ways we help and validating what we do. We have done this by:

A sceenshot from one of our digital offerings

8

A Personal Approach

Our one-to-one guidance continues to be at the heart of what we do at The Prison Phoenix Trust:

----- Start of picture text -----
TEAR HERE
Get your FREE meditation and yoga guide
Stressed? Can’t sleep?
Head doing you in?
Order your book and newsletter below. No stamp required.
Try this to relax your body and calm your mind We’re here to help
• Rest on your back. Take a deep breath in, and sigh • We’ll send you a yoga picture
• Notice the support beneath you. Become aware of your breathbook and newsletters
• Breathe in thr • Y ou gh your nose, and silently count each out-breath, 1 – 10 can write to us and
• Try this three times, then stop counting but continue feeling your breathwe’ll write back with advice
to help you relax and
find some peace
• Confidential, “Last night for the first time
non-judgemental I tried some meditation
and yoga, and I had the
best night’s sleep for a long
time.”
Prisoner, HMP Lewes
The Prison Phoenix Trust
P.O. Box 328, Oxford OX2 7HF
----- End of picture text -----

9

Trauma and Rehabilitation

The experience of face-to-face, trauma-responsive group classes cannot be underestimated as a valued intervention for rehabilitation.

Investing in our People

To achieve what we have in 2023, we invested in expanding our communities:

Yoga Teachers at our 2023 BWY-Approved Training Module

10

Spotlight: Our Classes at HMP Downview

One instance that proves the success of our approach was the 8-week Mindfulness courses run at HMP Downview from July to September 2023.

11

The PPT in the Spotlight

The Prison Phoenix Trust has been the subject of several newsworthy stories in 2023:

12

for The Trust. Patron Jeremy Irons later wrote to express his congratulations.

13

How Yoga and Meditation Help

People in prison tell us each day in their letters or when we meet them that the practices we recommend are helping: they allow them 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. Seated meditation, focusing 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 them 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.

14

Reference and Administrative Information

Trustees

Shola Arewa Penny Joyce Boreham Borgs

Jo Child Nicholas Suzy Colloff Dymond-White

Claira Doug Judith Fernandez Heming Unwin

----- Start of picture text -----
Olivia Liz
Giles
Vickers Wheen
Charrington
(Retired)
----- End of picture text -----

15

New Trustees for 2023

Key Management Personal 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 dayto-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, and The Trust’s bookkeepers, SPX. Padmakumara is a practising Buddhist and professional gardener.

Yoga Lead: Victoria Green (3 days per week since April 2023) facilitates prison yoga by teaching workshops, establishing new classes in prisons, and devising in-cell practices and resources. Teaching in prison since 2011, Victoria teaches adult males at HMP Grendon. She brings

16

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 in-cell 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.

Yoga Coordinator: Lou Steele (4 days per week) Joined in March 2023, Lou is responsible for coordinating and developing a team of volunteer letter writers, remotely and in the office. She facilitates prison yoga in the South West, East and North East of England, establishing classes, selecting teachers and supporting staff and beneficiaries with resources for self-practice. Lou manages the administration of the Trust’s yoga teacher training ensuring we have full take up of our Yoga in Prison module, through a rigorous selection process of those most suited to prison work.

Publishing, Events, and Outreach Coordinator: Sebastian Lewis (4 days per week). Responsible for publishing the quarterly prisoner newsletters and creating printed and digital resources. He coordinates our events and supports the director with supporter relationships and outreach.

Former Staff: Publishing and Events Coordinator: Hanan Abdeljaber, 3 days per week until June 2023. Georgia Wilson, Communications Coordinator, 2 days per week until August 2023.

Consultants

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

17

Patrons

Independent Examiner

Caroline Webster, UHY Ross Brooke, Suite I, Windrush Court, Abingdon Business Park, OX14 1SY

Bankers

Principal Office

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

Charity Number

1163558

18

Financial Review

The Trustees are pleased to present their review of the financial statements for the year ended December 31, 2023.

The Prison Phoenix Trust met its strategy of having a balanced budget. Income of £367,969 contrasted with expenditure of £377,373. The resulting £9,404 deficit just a 2.5% margin shortfall.

Income in 2023 of £367,969 (includes restricted income of £2,000) was significantly higher than 2022’s £258,762 (includes restricted income of £4,000). Income received from applications to grant-making Trusts rose by 60% to £138,393 (includes restricted income of £2,000). Income from individuals, excluding legacies but with accompanying gift aid, rose by 37% to £149,980. The revised Funding Sustainability Strategy developed to grow income in 2023 has therefore proved a highly effective means of reviewing and refreshing the ways in which we ask for support. As 290 supporters give regularly through covenant, the Trust is very grateful for such strength of commitment.

Income from Charitable Activities, that is, income primarily derived from teaching yoga in prisons, also increased substantially, to £68,632 (includes £67,912 from working directly with prisoners and staff), a rise of 174%. The Trust was well-prepared to take advantage of prisons expanding yoga class provision following the pandemic and has proven particularly adept at winning contracts to provide yoga, meditation and mindfulness directly to the prisons. This contractual stream of income, at £35,843 in 2023, is part of a new development by the Ministry of Justice and represents a substantial shift in how the Trust undertakes its work. The Trust’s proactive dedication of resources to these new tender applications has proved very effective. As 2024 sees the start of a new prison regime model, the Trust will continue to explore, and hopefully expand this route in service of its beneficiaries.

Expenditure (£377,373) in 2023 was higher than in 2022 (£329,239). 2023 was the second year that cost-of-living increases of approaching 10% impacted the Trust. In 2022 the Trust sought to reduce costs by rethinking the workload distribution among existing staff. In 2023 to meet the growth in delivery and investment in fundraising to grow income, an expansion of our resource through staff increases and use of external consultants was implemented. Cost savings were made by moving to digital newsletters for supporters, offering 1 free resource at a time to prisoners, repurposing equipment and expanding our volunteer support in the office.

19

Investment Policy

In line with Charity Commission guidance the Trust reviews its investments to consider both the maximum amount of return and how particular investments accord with its aims and objects. Details of the criteria for the latter are available upon request. A further consideration is the impact upon cashflow over the period that the investment takes place.

The Trust therefore decided to maintain its current practice of investing in fixed-term deposit accounts. Interest from a one-year Hampshire Trust Bank Deposit and three-month United Trust Bank Deposit was higher than in 2022, at £2,616. The Trustees were pleased that in drawing down some of the United Trust Bank investment to manage potential cashflow pressures, these didn’t manifest, and it was still able to take advantage of higher interest rates.

Reserves Policy

The Trust maintains reserves to bridge the gap between spending and receipt of resources and to cover unplanned expenditure. Its policy is to maintain unrestricted reserves of at least 6 months of expenditure and allow up to nine months. With a balanced budget approved for 2024, the reserves level of £233,487 (£234,569 unrestricted) at the close of 2023 represents 6.25 months of planned expenditure. This leaves reserves at the close of 2023 above the 6-month threshold and permits the absorption of unforeseen income and expenditure during 2024.

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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 Tuesday 5 March 2024

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Our Donors

We would like to thank all those who have supported our work throughout the 12 months to December 31 2023, 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:

Benevolentia Foundation (Porticus)

Calleva Foundation

David and Anna Mills

Frances Ruck-Keene

Gael Falk

Halcrow Foundation Makin Family Trust Pelegrin Trust Stuckey Trust The Tolkien Trust Weavers’ Benevolent Fund

Donors whose financial support amounted between £1,000 and £5,000:

1772 Charitable Trust

The 29th May Charitable Trust

Mr D Ainscough and Mrs Alcue Valero

Cherry Red Records

DLM Charitable Trust Amelia Gumble Christopher Head Jessel Charitable Trust Lascelles Charitable Foundation MacTaggart Third Fund Roundton Trust

SC & ME Morlands Charitable Trust

Toms Family Charitable Trust Whitaker Charitable Trust

22

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 2023 which are set out on the following pages 25 to 39.

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:

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.

23

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 Institute of Chartered Accountants in England and Wales. 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:

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.

Caroline Webster FCA

UHY Ross Brooke

Suite 1 Windrush Court Abingdon Business Park OX14 1SY

DATE 27/06/24

24

Statement of Financial Activities for the year ended December 31 2023

Notes
Income from:
Donations and legacies
2
Charitable activities
3
Investments
4
Other income
Total income
Expenditure on:
Raising funds
6
Charitable activities
7
Total expenditure
Net income / (expenditure)
Transfers between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
Funds
Restricted
Funds
Total
2023
Unrestricted
Funds
Restricted
Funds
Total
2022
£
£
£
£
£
£
294,695
2,000
296,695
227,326
4,000
231,326
68,632
-
68,632
25,016
-
25,016
2,616
-
2,616
2,253
-
2,253
26
-
26
167
-
167
365,969
2,000
367,969
254,762
4,000
258,762
36,128
-
36,128
10,452
-
10,452
339,086
2,159
341,245
314,983
3,804
318,787
375,214
2,159
377,373
325,435
3,804
329,239
(9,245)
(159)
(9,404)
(70,673)
196
(70,477)
-
-
-
234
(234)
-
(9,245)
(159)
(9,404)
(70,439)
(38)
(70,477)
242,732
1,241
243,973
313,171
1,279
314,450
233,487
1,082
234,569
242,732
1,241
243,973

25

Balance Sheet as at 31 December 2023

Notes
FIXED ASSETS
Tangible Assets
10
CURRENT ASSETS
Debtors
11
Cash at bank
CREDITORS:Amounts falling
due within one year
12
NET CURRENT ASSETS
NET ASSETS
FUNDS
INCOME FUNDS
Restricted income funds
13
Unrestricted income funds
14
TOTAL INCOME FUNDS		 2023
£
2,174
28,597
218,253		 2022
£
3,660
14,897
233,925
246,850
(14,455)		 248,822
(8,509)
232,395 240,313
234,569 243,973
1,082
233,487		 1,241
242,732
234,569 243,973

The financial statements on pages 25 to 39 were approved by the Trustees on 5th March 2024 and signed on their behalf by:

Joanna Child Chair of the Board

26

Statement of Financial Activities for the year ended

December 31 2022

31 2022
Notes
2
3
4		 Unrestricted
Funds
£
227,326
25,016
2,253
167		 Restrict-
ed
Funds
£
-
4,000
-
-
-		 Total
2022
£
231,326
25,016
2,253
167		 Unrestricted
Funds
£
279,993
24,646
1,347
8,537
Restricted
funds
£
2,000
-
-
-
Total
2021
£
281,993
24,646
1,347
8,537
254,762 4,000 258,762 314,523 2,000 316,523
6
7		 10,452
314,983		 -
3,804		 10,452
318,787		 12,092
303,390		 -
2,448		 12,092
305,838
325,435 3,804 329,239
315,482		 2,448 317,930
(70,673)
234		 196
(234)		 (70,477)
-		 (959)
-		 (448)
-
(70,439) (38) (70,477)
(959)		 (448)
313,171 1,279 314,450 314,130 1,727

27

Notes forming part of the financial statements for the period ended December 31, 2023

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 in October 2019 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.

The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £1.

(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.

28

(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 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.

29

(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 Income 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.

30

2. Donations and Legacies

Trust Grants -
Applications
Trust
Donations
Gifts from
Individuals
Gift Aid on
Individual
Donations
Legacies
Collections
from Religious
Meetings and
Yoga Schools		 Unrestricted
Funds
Restricted
Funds
Total
2023
Unrestricted
Funds
Restricted
Funds
Total
2022
£
£
£
£
£
£
103,303
2,000
105,303
63,600
4,000
67,600
33,090
-
33,090
22,064
-
22,064
130,007
-
130,007
97,534
-
97,534
19,973
-
19,973
12,319
-
12,319
4,162
-
4,162
26,816
-
26,816

4,160
-
4,160
4,993
-
4,993
294,695
2,000
296,695
227,326
4,000
231,326

3. Income from Charitable Activities

Prison Yoga
Teaching Fees
Yoga
Teachers'
Workshops
Prison
Service Level
Agreements
Prison
Workshops
Sale of Books
and Cards		 Unrestricted
Funds
Restricted
Funds
Total
2023
Unrestricted
Funds
Restricted
Funds
Total
2022
£
£
£
£
£
£
20,174
-
20,174
15,887
-
15,887
10,482
-
10,482
1,401
-
1,401
35,843
-
35,843
4,372
-
4,372
1,413
-
1,413
1,680
-
1,680
720
-
720
1,676
-
1,676
68,632
-
68,632
25,016
-
25,016

31

4. Investment Income

Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds 2023 Funds Funds 2022
£ £ £ £ £ £
Bank interest 2,616 - 2,616 2,253 - 2,253
receivable

5. Net Outgoing Resources

2023 2022
£ £
Depreciation 1,486 1,890
Independent Examiner’s remuneration 1,140 360

6. Cost of Raising Funds

Salaries,
Teachers &
Consultants
Fundraising
admin fees
Other
fundraising
costs		 Unrestricted
Funds
Restricted
Funds
Total
2023
Unrestricted
Funds
Restricted
Funds
Total
2022
£
£
£
£
£
£
30,836
-
30,836
9,409
-
9,409
1,588
-
1,588
1,043
-
1,043
3,704
-
3,704
-
-
-
36,128
-
36,128
10,452
-
10,452

32

7. Analysis of Expenditure in Charitable Activities

Current Year

Description of Expense
Staf Salaries and Consultants
Yoga Teacher Fees
Other Staf Costs - General
Other Staf Costs - Travel and
Accommodation
Events and Workshops
Resource Production
Radio Broadcasts
Publicity
Ofce - Accommodation
Ofce - Banking and Insurance
Ofce - Equipment and Other
Assets
Ofce - General
Ofce - Photocopying/Printing
Ofce - Postage/Delivery
Ofce - Software and Website
Fundraising (excluding Salaries)
Governance (excluding Salaries)
Bad Debt		 Newsletter
Prison
Classes
Prisoner
Counselling
Public
Education
Teacher
Workshops
Yoga
Teacher
Support
Whitaker
Trust Fund
Total
£
£
£
£
£
£
£
£
39,869
55,960
49,029
33,112
20,977
18,884
-
217,831
-
47,212
-
-
-
-
-
47,212
276
778
815
249
187
181
-
2,486
201
1,784
84
946
48
431
-
3,494
315
381
491
1,539
8,634
225
-
11,585
-
-
7,198
-
-
-
638
7,836
-
-
1,800
-
-
-
-
1,800
-
378
2,163
576
-
-
-
3,117
5,710
6,526
8,157
4,894
3,263
4,078
-
32,628
583
666
833
500
391
416
-
3,389
700
800
1,376
609
400
500
-
4,385
1,039
949
1,541
644
445
496
-
5,114
7,259
1,942
1,168
829
467
584
760
13,009
7,783
620
3,403
82
55
68
761
12,772
405
462
578
347
231
1,101
-
3,124
926
1,058
1,323
794
529
662
-
5,292
378
431
539
324
216
270
-
2,158
25
28
35
21
14
18
-
141
65,469
119,975
80,533
45,466
35,857
27,914
2,159
377,373

33

Previous Year

Previous Year
Description of Expense
Staf Salaries and Consultants
Yoga Teacher Fees
Other Staf Costs - General
Other Staf Costs - Travel and
Accommodation
Events and Workshops
Resource Production
Radio Broadcasts
Publicity
Ofce - Accommodation
Ofce - Banking and Insurance
Ofce - Equipment and Other
Assets
Ofce - General
Ofce - Photocopying/Printing
Ofce - Postage/Delivery
Ofce - Software and Website
Fundraising (excluding Salaries)
Governance (excluding Salaries)		 Newsletter
Prison
Classes
Prisoner
Counselling
Public
Education
Teacher
Workshops
Yoga
Teacher
Support
Whitaker
Trust Fund
Total
£
£
£
£
£
£
£
£
40,956
59,944
50,332
11,616
22,558
23,810
-
209,216
-
17,689
-
-
-
-
-
17,689
550
1,453
539
17
161
87
-
2,807
16
3,789
456
2
346
9
-
4,618
-
-
-
-
-
391
-
391
-
2,965
7,396
-
-
-
1,651
12,012
-
1,050
750
-
-
-
-
1,800
-
-
1,402
-
-
-
-
1,402
1,093
1,276
2,369
122
607
608
-
6,075
5,863
12,703
6,840
651
3,257
3,257
-
32,571
429
929
500
48
239
238
-
2,383
261
585
304
29
145
563
-
1,887
7,694
615
1,728
32
158
158
664
11,049
5,980
1,005
6,777
50
252
251
1,489
15,804
1,972
1,827
1,851
77
386
386
-
6,499
183
261
209
156
104
130
-
1,043
349
498
399
299
199
249
-
1,993
65,346
106,589
81,852
13,099
28,412
30,137
3,804
329,239

The Analysis of Expenditure for 2022 differs from that presented in the Annual Accounts of that year. In review of the Trust’s work it was clear that the breakdown model previously applied did not accurately reflect the position since the close of pandemic restrictions. As 2022 was a transition year The Trust has updated its allocation methodology to provide a true historical comparison with the current year.

34

8. Governance Costs

Unrestricted
Funds
£
Staf
10,718
Independent
Examiner's fees
1,140
Accountancy
fees
780
Travel and
meetings
-
Miscellaneous
costs
238
12,876
Staf salaries
Social security costs
Pension costs
9.
Staf costs		 Unrestricted
Funds
£
10,718
1,140
780
-
238
Restricted
Funds
£

-

-

-

-

-		 Total
2023
£

10,718

1,140

780

-

238		 Unrestricted
Funds
£

10,885

360

-

-

735
Restricted
Funds
£

-

-

-

-

-		 Total
2022
£

10,885

360

-

-

735
12,876 -
12,876		 11,980
-
11,980
2023
2022
£
£
177,993
170,027
10,235
11,461
8,410
8,164
196,638
189,652

9. Staff costs

The average number of staff during the period was a headcount of 6, 5 full time equivalent (2022: Headcount 6, FTE 5). No employees received emoluments of more than £60,000 per annum (2022: None).

The total remuneration of the key management personnel - the Director and Deputy Director - including employer’s National Insurance and Pension contributions was £86,803 (2022: £67,771).

35

10. Tangible Fixed Assets

COST
At 1 January 2023
Disposals
At 31 December 2023
DEPRECIATION
At 1 January 2023
Written back on disposals
Charge for 2023
At 31 December 2023
NET BOOK VALUE
At 31 December 2023
At 31 December 2022		 Computer
Equipment
£
7,086
(6,302)		 Ofce
Equipment
£

13,412

(5,850)		 Total
£

20,498

(12,152)
784
7,562
8,346
7,086
(6,302)
-
9,752

(5,850)

1,486
16,838

(12,152)

1,486
784
5,388
6,172
- 2,174
2,174
-
3,660
3,660

11. Debtors and Prepayments

Insurance prepayment
Prison teacher and workshop expenses
Rent deposit
Rent, service charge and utilities prepaid
Other debtors		 2023
2022
£
£
630
1,223
6,928
5,452
5,675
5,675
-
227
15,364
2,320
28,597
14,897

36

12. Creditors: Amounts falling due within one year

Accruals
Income in advance
Trade creditors
Tax, NI and pensions		 2023
2022
£
£
1,920
4,745
3,560
-
3,891
-
5,084
3,764
14,455
8,509

13. Restricted Funds

Current Year
Whitaker
Trust HMP
Ranby Fund
Total Funds
Previous Year
Dee Opp
equipment
Whitaker
Trust HMP
Ranby Fund
Trust Funds		 Balance at
1 January
2023
£
1,241
Income
£

2,000		 Expenditure
£

(2,159)		 Transfers
£

-		 Balance at
31 December
2023
£

1,082
1,241
2,000
(2,159)
-
1,082
Balance at
1 January
2023
£
234
1,045
Income
£

-

4,000		 Expenditure
£

-

(3,804)		 Transfers
£
(234)

-		 Balance at
31 December
2023
£
-
1,241
1,279
4,000		 (3,804) (234) 1,241

The Whitaker Trust Fund was originally restricted to activities at HMP Ranby. Since 2021 it has also included other Nottinghamshire prisons.

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

37

14. Unrestricted Income Funds

Current Year
General
Funds
Previous Year
General
Funds		 Balance at
1 January
2023
Income
Expenditure
Transfers
Balance at
31 December
2023
£
£
£
£
£
242,732
365,969
(375,214)
-
233,487
242,732
365,969
(375,214)
-
233,487
Balance at
1 January
2022
Income
Expenditure
Transfers
Balance at
31 December
2022
£
£
£
£
£
313,171
254,762
(325,435)
234
242,732
313,171
254,762
(325,435 )
234
242,732

15. Operating Lease Commitments

As of December 2023, the Trust has annual commitments under non-cancellable leases of:

Covers 1.1.24 - 31.12.24 Covers 15 month to 12.3.26 Total
£ £ £
< 1 yr > 2 - 5 yrs
24,780 30,975 55,755

16. Trustee’s Remuneration

No Trustee (Nil - 2022) received or waived any emoluments in their role as Trustees during the year. No Trustees were reimbursed for out of pocket expenses (Nil - 2022) in their role as Trustees in the year.

38

17. Related Party Transactions

During the year there were no related party transactions (2022: £Nil).

18. Net Assets by Funds

Restricted Income Funds
Unrestricted Income Funds
Total		 Net assets / -
liabilities
Long
term
creditors
Total
£
£
£
1,082
-
1,082
233,487
-
233,487
234,569
-
234,569

39

The Prison Phoenix Trust CIO

Registered Charity Number 1163558