REGISTERED COMPANY NUMBER: CE031000 (England and Wales) REGISTERED CHARITY NUMBER: 1201388
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2025
for
Friends of Erlestoke Prison CIO
Chris Vaughan Accountants 195 Ermin Street Swindon Wiltshire SN3 4NA
Friends of Erlestoke Prison CIO
Contents of the Financial Statements for the Year Ended 31 March 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 9 |
| Detailed Statement of Financial Activities | 10 |
Friends of Erlestoke Prison CIO
for the Year Ended 31 March 2025
Report of the Trustees
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objective of the Friends of Erlestoke Prison is to promote and support the rehabilitation of prisoners who are or have previously been prisoners at HMP Erlestoke by the provision of funds and services as the Trustees think fit and in consultation with prison Governors/Governing Body.
The Friends of Erlestoke Prison helps to support prisoners with the challenges of rehabilitation and changing behaviour whilst in custody and also helps them to keep in touch with their partners and children whilst completing their sentence. The Charity also aims to raise awareness and promote local understanding of the Prison, which for many, is an unknown 'hidden' institution.
Public benefit
In planning our activities for the period we kept in mind the Charity Commission guidance on public benefit at our trustee meetings.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
Our total income for this year was £46,870. This was a combination of personal, corporate and charity trust donations and a small fundraising event. We have a steady stream of income from our generous regular supporters for which we are very grateful. We received a grant from the National Lottery of £18,450 to pay for our transport scheme. The substantial funds we hold at the moment have been put into 95 day accounts and have earned interest of over £8,500.
The proceeds of the sale of the origami work produced by some of the prisoners is still a major contributor to the charity; with the support and enthusiasm of Helen Holtam the work continues to provide us with a good income and this year we raised £4,232.
Our total expenditure this year was £27,465 and was directly linked to the charity aims. Art classes continue to be well attended. The Transport Scheme, which is funded by the National Lottery, is being well used. We supported the Drama Project and the annual Penned Up talks and have started creative writing sessions for prisoners.
FINANCIAL REVIEW
Reserves policy
t.The trustees have agreed to maintain sufficient reserves to fund key projects for 6 months which we estimate as £15,000. Our reserves are much higher than that at the end of the year because funds raised for the Multi Use Games Area project.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
The charity is a Charitable Incorporated Organisation. The CIO was registered in December 2022 and the transfer of assets was completed in the year to March 24.
Recruitment and appointment of new trustees
The Charity currently has eight trustees, four 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.
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Friends of Erlestoke Prison CIO
for the Year Ended 31 March 2025
Report of the Trustees
STRUCTURE, GOVERNANCE AND MANAGEMENT Meetings
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.
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
M Mangham A Hughes Lady S Gooch P Campbell E McBride C Atterton S Weber 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 6 May 2025 and signed on its behalf by:
P Campbell - Trustee
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Independent Examiner's Report to the Trustees of Friends of Erlestoke Prison CIO
Independent examiner's report to the trustees of Friends of Erlestoke Prison CIO ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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.
Christopher Vaughan F.C.A. The Institute of Chartered Accountants in England and Wales
Chris Vaughan Accountants 195 Ermin Street Swindon Wiltshire SN3 4NA
6 May 2025
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Friends of Erlestoke Prison CIO
Statement of Financial Activities for the Year Ended 31 March 2025
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 35,394 Other trading activities 2 2,492 Investment income 3 8,985 Other income - Total 46,871 EXPENDITURE ON Charitable activities Prisoner support 27,465 NET INCOME 19,406 RECONCILIATION OF FUNDS Total funds brought forward 270,353 TOTAL FUNDS CARRIED FORWARD 289,759 |
Restricted fund £ - - - - - - - - - |
31.3.25 Total funds £ 35,394 2,492 8,985 - 46,871 27,465 19,406 270,353 289,759 |
31.3.24 Total funds £ 24,366 - 7,597 259,680 |
|---|---|---|---|
| 291,643 | |||
| 21,290 | |||
| 270,353 - |
|||
| 270,353 |
The notes form part of these financial statements
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Friends of Erlestoke Prison CIO
Balance Sheet
31 March 2025
| Unrestricted fund Notes £ CURRENT ASSETS Cash at bank 291,428 CREDITORS Amounts falling due within one year 6 (1,669) NET CURRENT ASSETS 289,759 TOTAL ASSETS LESS CURRENT LIABILITIES 289,759 NET ASSETS 289,759 FUNDS 7 Unrestricted funds TOTAL FUNDS |
Restricted fund £ - - - - - |
31.3.25 Total funds £ 291,428 (1,669) 289,759 289,759 289,759 289,759 289,759 |
31.3.24 Total funds £ 271,350 (997) 270,353 270,353 270,353 270,353 270,353 |
|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 6 May 2025 and were signed on its behalf by:
S Weber - Trustee
The notes form part of these financial statements
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Friends of Erlestoke Prison CIO
Notes to the Financial Statements for the Year Ended 31 March 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
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 a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. OTHER TRADING ACTIVITIES
| 2. | OTHER TRADING ACTIVITIES | ||
|---|---|---|---|
| 31.3.25 | 31.3.24 | ||
| £ | £ | ||
| Fundraising income | 2,492 | - | |
| 3. | INVESTMENT INCOME | ||
| 31.3.25 | 31.3.24 | ||
| £ | £ | ||
| Deposit account interest | 8,985 | 7,597 |
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continued...
Friends of Erlestoke Prison CIO
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 22,666 Investment income 7,597 Other income 253,621 Total 283,884 EXPENDITURE ON Charitable activities Prisoner support 13,531 NET INCOME 270,353 TOTAL FUNDS CARRIED FORWARD 270,353 6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Accrued expenses 7. MOVEMENT IN FUNDS At 1.4.24 £ Unrestricted funds General fund 270,353 TOTAL FUNDS 270,353 |
Restricted fund £ 1,700 - 6,059 7,759 7,759 - - 31.3.25 £ 1,669 Net movement in funds £ 19,406 19,406 |
Total funds £ 24,366 7,597 259,680 291,643 21,290 270,353 270,353 31.3.24 £ 997 At 31.3.25 £ 289,759 289,759 |
Total funds £ 24,366 7,597 259,680 |
|---|---|---|---|
| 291,643 | |||
| 21,290 | |||
| 270,353 | |||
| 270,353 |
continued...
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Friends of Erlestoke Prison CIO
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
7. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 46,871 | (27,465) | 19,406 |
| TOTAL FUNDS | 46,871 | (27,465) | 19,406 |
Comparatives for movement in funds
| Unrestricted funds General fund TOTAL FUNDS Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 283,884 Restricted funds National Lottery 7,759 TOTAL FUNDS 291,643 |
Net movement At in funds 31.3.24 £ £ 270,353 270,353 270,353 270,353 Resources Movement expended in funds £ £ (13,531) 270,353 (7,759) - (21,290) 270,353 |
At 31.3.24 £ 270,353 |
|---|---|---|
| 270,353 | ||
| 270,353 |
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund TOTAL FUNDS |
At 1.4.23 £ - - |
Net movement in funds £ 289,759 289,759 |
At 31.3.25 £ 289,759 |
|---|---|---|---|
| 289,759 |
continued...
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Friends of Erlestoke Prison CIO
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
7. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 330,755 | (40,996) | 289,759 |
| Restricted funds | |||
| National Lottery | 7,759 | (7,759) | - |
| TOTAL FUNDS | 338,514 | (48,755) | 289,759 |
8. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
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Friends of Erlestoke Prison CIO
Detailed Statement of Financial Activities for the Year Ended 31 March 2025
| Detailed Statement of Financial Activities for the Year Ended 31 March 2025 |
||
|---|---|---|
| 31.3.25 | 31.3.24 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 16,944 | 22,325 |
| Grants | 18,450 | 2,041 |
| 35,394 | 24,366 | |
| Other trading activities | ||
| Fundraising income | 2,492 | - |
| Investment income | ||
| Deposit account interest | 8,985 | 7,597 |
| Other income | ||
| Transfer from Friends of Erlestoke Prison | - | 259,680 |
| Total incoming resources | 46,871 | 291,643 |
| EXPENDITURE | ||
| Charitable activities | ||
| Transport co-ordinator | 7,292 | 6,841 |
| Insurance | 445 | 401 |
| Website costs | 234 | 213 |
| Sundries | 298 | 390 |
| Transport project expenses | 795 | 1,079 |
| Prisoner support | 1,596 | 2,989 |
| Donated filming equipment | 3,320 | - |
| Origami costs | 2,532 | 2,018 |
| Art classes | 7,427 | 5,621 |
| Drama project | 1,700 | 1,700 |
| Creative writing | 1,826 | - |
| 27,465 | 21,252 | |
| Support costs | ||
| Finance | ||
| Bank charges | - | 38 |
| Total resources expended | 27,465 | 21,290 |
| Net income | 19,406 | 270,353 |
This page does not form part of the statutory financial statements
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