REGISTERED COMPANY ]4UMBER: CE031000 (England and Wales) REGISTERED CHARITY NUMBER: 1201388 naudit Financial Chris Vaughan Accountants 195 ETmin Str Swindon Wiltshire SN3 4NA Friends ontents of the Financial Statem Year Ended 31 M nts Page R¢port of the Trustee5 Independent EXamirte￿s Report Siatemenl of Financial Activiiies Balance Sheet Notes to the Financial Siaiements Detailed Statement of Financial A¢¢iviti¢5 Friendb of Erlebioke Prison CIO ort of tlie Trustees for the Year Ended 31 March 2U24 Thc trust¢cs ivho arc also dircctors of thc Charity for th¢ purposcs of thc Companics Act 2006, pr¢s¢nt thcir r¢port with the finanLial statements ol. the cliarity For the year ended 31 MaTcI) 2024. Ti)e trustees have adopted tl)e provisions of Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 1021 (effective l January 2019). OBJECTIIIES AND ACTIVITIES Objcctlves and alms Thc obj¢ctiv¢ of th¢ Fricnds of ErIc￿tOk¢ Prison is to promot¢ and support thc rchabilitation of prisoncrs who arc or have previously been prisoners at HMP Erlestoke by ihe provision of funds and services as Ihe Trustees think fil and in COT15ultation with prison Goi'ernors.:'Governing Body. The Friends of Erlestoke Prison helps to suppori prigoners with the challenges of rehabilitation and changing behaviour .hilst iii custudy dnd dlsu lielps them to keep in tuuch with their P£Littiers and childien whilst conipleting their sentence. Thc Charityal%o aims to rai%c awarcncss and promotc local undcr%tandingof the Pri%on, which for many, is an Unkno￿ 'hiddcn' institution. Public benefit In planning our activities for the period we kept in mind the Charity Commission guidance on public benefit at our trustee ineetin¥s. ACHIEVEMENT AND PERFORMANCE Charitable aetiTrryties Our total incoine for thi￿ year was £31,963. Thi8 wa% a combination of personal donations, two ￿mall gTants received and donations froin Charitable Trusts. We have a steady stream of income from our generous regular supporters for whiLh we are very grateful. We receii'ed a bFrant from the Nalional Lottery of £1,700 10 pay for a Drania Project. The substantial fvnds w¢ hold for th¢.MUGA projcct havc Ec¢n piit into 95 day accounts and hav¢ ¢arllcd illtcrcst of ovcr £7000. The pr￿CedS of the sale of the origami work prLK]uced by some of the prisoners IS still a major contributor to the chariiy,. with the support and enthusiasmof Helen Holtam the work continues to provide us with a g￿)d income and this year we raised £3.527 Our total cxpcnditurc this ycar was £21,290 and ￿'aS dircctl}' linkcd to th¢ charity aims. Wc havc rc-startcd thc Art classeb that we ran belore COVID ai)d they are t*ii)g well attended by prisoners. The Transport Scheme, which is liinded by the National Lottery, is Still being well used. We spent £4,689 on various items supporting the prisoners which the prison is ujiable to ￿nd, notsbly £1,071 for cameTa equipment, £735 on food for Family Days and £500 for the Penned Up series of talks. Our biggest project is still the Multi Use Gaines Aiea IMUGAI undei the leadeiship of Sarah Go(Kh. We have be£n raising ￿ndS for thiq ol'er the last feiv years and we have no￿. accumulated £257,255 which is eamiarked for the project. The bLliedule lor Lvmpleting the prvjeLt is very do￿1 tts the pristsn's timetable of new builds ￿1th1ft the prison but we are hoping to have the MUGA Lompleted by the end of 2025. FII¥ANCIAL REN'IEW Reserves polic), The trustees hai'e agreed to maintainsufficieni reserves to fund key projects for 6 months which we estimate as £13,000. Oui ieserves £tre much hi¥herthan thatat the end uf the yeuT ￿laUSe of the £257.225 whiLh is edfm(wked for the MUGA project. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing do¢ument The charity is controlled by its bioverning document, a deed of trust. and constitutes a limited company, limited by uaiantee. as defined by tlie Coinpanies Act 2006. During (he year rhe charity changed irs legal status to a Chariiable Incorporaied Organisation. The CIO was registered in December 2022 and the traiisler ol-assets was completed in the year to March 24. Friends of Erlestoke Prison CIO Report of the Trustees for the Year Ended 31 March 2024 ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Recruitment and appointment of new trustees** The Charity currently has nine trustees, a Royal Patron, five patrons, and a group of enthusiastic local volunteers, supported by the prison management team. There are no paid permanent staff. The Charity has an independent service provider who manages the Transport Scheme. Trustees attend relevant conferences and seminars to ensure their knowledge is current and relevant to the work that they perform for the Charity. The charity uses the Charity Commission guidance as part of its induction of trustees to get them to an initial capability; trustees then periodically attend relevant courses to acquire additional expertise. ## **Organisational structure** The trustees hold regular meetings (approximately every 6 weeks) throughout the year to ensure that they remain up to date with what is happening in the Prison, make decisions on requests for support, plan future events and discuss fundraising ideas. The Governor or Deputy Governor plus a member of the Independent Monitoring Board (IMB) attend these meetings to provide up to date information about the prison. Prison staff sometimes join the meetings to provide additional expertise on prison issues. Prisoners are also invited on occasions to discuss how they have benefited from the work of the Friends. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number** CE031000 (England and Wales) ## **Registered Charity number** 1201388 ## **Registered office** HMP Erlestoke Westbury Road Erlestoke Devizes Wiltshire SN10 5TU ## **Trustees** B Southwell (resigned 26.5.23) M Mangham A Hughes Lady S Gooch P Campbell E McBride F Bishop (resigned 1.4.23) C Atterton S Weber E L Bennett (appointed 22.9.23) N Crean ## **Company Secretary** ## **Independent Examiner** Chris Vaughan Accountants 195 Ermin Street Swindon Wiltshire SN3 4NA Approved by order of the board of trustees on 8 May 2024 and signed on its behalf by: 2 REFERENCE AND ADMINISTRATIVE DETAIIS IDdeptndent Ex•mlner Christopher Vau8ban F.C.A. Chris Vauglwn A¢¢ounw?ts 195 Ernin Sty Swindon Wiltshire SN3 4NA Approv¢d by order of the bowd of tru*ees on 8 May 2024 and sipJKd on its bthilfby: II rtA¥OJ P Campb¢ll- T￿￿e¢ Inde endent Exarninerfs Re lend rttotheT Indtpendent ey4min¢r'3 r¢port lo ¢b¢ trnsttts ol FrieThds of Erlestoke Prison CIO ('the Comparty.) l Teport to th¢ charity t￿￿tee5 on rny examination of the accounts of the Company for the year ended 31 March 2024. Responsibilities )Ind basis of report As the charity's trustees of the Company {and ￿50 its director5 for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Aci 2006 (the 2(M)6 Act,). Having satisfi¢d myself that th¢ accounts of th¢ Company are not Tequircd to be audkted under Part 16 of the 2006 Act and ar¢ eligibl¢ for independent exarnination, I report in respect of my examination of your charitys accounts as carried out under Seciion 145 of the Charities Act 2011 (Ihe 201 l Acf). In carying out my ¢xamiDali(Trn I have followed th¢ Dir¢dions given by the Charity Commission und¢r Seaion 145(5) (b) of the 2011 ACL Independent exarnineT'S Stalernen¢ Since your charit￿5 gr055 Lnrome exceeded £250.IJOO your examiner musi be a member of a li51ed body. l Can confimi that l am qualifled to undertoke the examination because l am a member of the Insiiiuie of Chanered A¢couniants in England Wales. which is on¢ of the listed bodies. I have compl¢¢¢d my examin41ion. l ¢onfJrni thai no maners have come to my aneniion in connection with the examination giving me Cause io believe: accounting r¢¢ords w¢r¢ not kw in respect of the Company Ls required by Section 386 of the 2006 Act: or the accounls do not accord with those recoTds: or the accounts do not comply with ihe accounting rtyuir¢mertts of Section 396 of ihe 2006 Aci other than any requiremeni that the accounis give a true and fair vi¢w which 15 nol J rngti¢r considered a$ port of atl independeni examinalion.. or the accounts have not been prepared in accordance with the method5 and principles of the Statement of Recommended PTaciice for accouniing and reponing by charities (applicable to charities preparing their accounts in accordance with the Financial Reponing Sthndard applicable in the UK and Republic of Ireland {FRS 1021). I have no concems and have come across no other matters in connection with ihe examination io which attention should be drawn in this report in order io enable a proper understandin8 of the a¢counis io be re￿h¢d. Christopher Vaughan F.C.A. Chris Vaughan Accounian15 195 Emiin Street Swindon Wilishire SN3 4NA 8 May 2024 Friends of Erlestoke Prison CIO sta￿ment of Financial Activities r the Year Ended 3 Unrestricted fund Re5tricl¢d nd Total fvnd5 Notes INCOME AND ENDOWMENTS FROM Donaiions and legacie5 22.666 .700 24,366 Investment income her income 7,597 253,621 7,597 259,680 6.059 Total 283.884 7.759 291.643 EXPENDITURE ON Ch#rltable actlvltlej Prisoner 5UPPQrt 13.531 7.759 21,290 NET INCOME 270.353 270.353 TOTAL FUNDS CARRIED FORWARD 270,353 270,353 The note5 fonn part of these financial sthiements Pris nCIO alance Sheet 31 March2 Unrestricted fijnd Restricted fund Totsl funds Notes CURRENT A&SETS Cash ai bank 271.350 271,350 CREDITORS Amounts falling due within one year (997) (997) NET CURRENT ASSETS 270,353 270,353 TOTAL ASSETS LESS CURRENT LIABILITIES 270,353 270,353 NET ASSETS 270,353 270,353 FUNDS Unrestrict¢d funds 270,353 TUTAL FUNDS 270.353 The charitsble company is ¢ntiil¢d to exemption from audit under S¢¢tion 477 of the Companies Act 2006 for the year ¢ndcd 31 March 2024. The member5 have not required ihe company lo olmain an audit of its financial 51at¢ments for the year ended 31 Ma￿h 2024 in accordance with Section 476 ofthe Companies Ac¢ 2(KJ6. The In￿1¢¢$ acknowledge ih¢ir r¢sponsibilili¢s for (a) ensuring thai ihe charitable coMp￿Y keeps ￿CoUnting records that Comply with Seciions 386 and 387 of th¢ Companies Aci 2006 and pr¢paring financial statements which give a true and fjir view of the stale of affairs of the Qharitable company as at the end of each financial year and of ils surplus or deficil for exh fin#rtcial year in o¢cordance with th¢ T¢quirements of S¢clions 394 and 395 and which otherwise comply with the requirernenls of the Companies Act 2(M)6 relating to finan¢ial ststements, 50 far as applicabl¢ to the charitable company. (b) These financial siaiements have b¢en prepared in arcordance with thc provisions applicable to charitable companies subject io the small companies re8im¢. The financial ￿tements w¢r¢ approved by th¢ Board of TT￿tte$ and authorixd for issue on 8 May 2024 and wer¢ Signed on its behalf by-. S W¢ber- Trustee The notes forni part of these fina￿la] statements Friends of Erl t ke Prison CIO Noies to Financial Statements f r the Year En l March 202 ACCOUNTING POLICIES Basis of prepthring the financial 5t#tements The flnancial statements of the chariiabl¢ company, whith 15 a public benefit entity under FRS 102. have been prepared in accordance wilh ihe Charities SORP (FRS 102) 'Accounting and Reporting by Charitl¢5'. Siatement of Recommended Practice applicable io charities preparing their ac£ounts in ac¢ordance with the Financial Rewrting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 20191,, Financial R¢portLIi8 Standard 102 The Financial R¢portin8 Stsndard applicable in the UK and Republie of Ireland, and the Companies Ad 2006. Th¢ fmancial ststem¢nts have been pr¢pored under the hi510rical cost conveniion. Ineome All income is recognised in the Statement of Financial Adivities once the charity has entitlem¢nl to the fund5, it is probable that the income will ￿ received and th¢ 8mouni can be m¢a5ured reliably. EXpendIt￿re Liabiliti¢5 are recognised a5 ¢xpertdiiure as s¢)on as there is a legal or constructive obligation committing the charity to that expendiiure, it is probable thai a trdnsfer of economic benefiis will be required in selllement and Ihe amount of the obligation can be measured r¢liably. Expenditure is accounied for on an accruals ba5l5 and has been classified under headin85 that aggregate all cosi relai¢d to the caiegory. Where costs cannoi bc direcily attributed 10 particular headings they have been allocatcil io aciiviiies on a b&sis consisteni with the use or resourc¢s. TAxMtlon The chority is exempi from wrporalion lax on its charitable Kliviiies. Fund 8eeountlng Unr¢51ricied funds can b¢ used in acCOrd￿re with the charitable objective5 at th¢ discreiion of ihe tru$tees. Re51ricied funds can only be used for particular restrict¢d PUTposes wiihin the objects of the charity. Restriclions arise when sp¢cifLed by the donor or when hmds ar¢ rjised for particular restricted purp05e5. Further explanation of ihe nature and purpose of tsch fund is in¢lud¢d in the notes to th¢ financial 5tatem¢nts. INVESTMENT INCOME Deposii account int¢r¢5t 7.597 TRUSTEES. REMUNERATION AND BENEFITS Th¢re were no iru5tee5' remunt￿l0n or other b¢n¢fits for the yrar ended 31 March 2024. Trustees. expens¢J There were no tru5tee5' expenses paid for the year ended 31 Ma￿h 2024. continued... Frie Erlestoke ncl Notes to the Financial Statements- for the Ye Ended31 M 024 ntinued CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other Creditors 997 MOVEMENT IN FUNDS Nei movetnent in funds At 31.3.24 Unrestricted funds General fund 270.353 270.353 TOTAL FUNDS 270.353 270.353 Net mov¢meni in funds. included in the abov¢ are as follows.. Incomin8 rcsourccs Resources expended Movement in funds Unrejtrltted fundj CJ¢neral fund 283.884 (13,531) 270.353 Restrieted funds National I,ottery 7.759 (7.759) TOTAL FUNDS 291.643 (21.2901 270.353 RELATED PARTY DISCLOSURES There were no relaied party transathions for the year ended 31 March 2024. Fri nd f Erlesloke Pri50n CIO tailed tatement of Financial Activities for the Year Ended 31 March 2024 INCOME AND ENDOWMENTS Dortatlons and legacies Donations Grant5 22,325 2.041 24,366 lrtyestment Income Deposlt account inier¢si 7.597 Other in£oThe Transfer from Friend$ of Erl¢stoke Prison 259.680 TotAI Ineomlng resources 291,643 EXPENDITURE CharltAble g4ctlvltleJ Tran5POrt ¢o-ordinaior Insuran¢¢ Website ¢05¢s Sundri¢5 Tran5POrt project expenses Pris(Trn¢r sUPPOrt Origarni costs Art clas5e5 Drdrna project 6,841 401 213 390 1.079 2.989 2.018 5.621 1.700 21.252 Support eojts Finance Bank charges 38 Total resou￿¢5 ¢xp¢nd¢d 21,290 Net Income 270,353 Thi5 page d(￿$ not fonn part of the statutory fitwicial Statements