2026-03-31-accounts - Friends Of Erlestoke Prison

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Company registration number: CE031000 Charity registration number: 1201388

Annual report and unaudited financial statements for the year ended 31 March 2026

for

Friends of Erlestoke Prison CIO

(limited by guarantee)

Friends of Erlestoke Prison CIO

(limited by guarantee)

Contents page

for the year ended 31 March 2026

	Page
Trustees' report	2
Independent examiner’s report to the trustees of Friends of Erlestoke Prison CIO	5
Statement of financial activities	6
Balance sheet	7
Notes to the financial statements	8
Detailed statement of financial activities	15

(limited by guarantee)

Friends of Erlestoke Prison CIO

Trustees’ report

for the year ended 31 March 2026

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 2026. 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.

Achievements and performance

Charitable activities

Our total income for this year was £55,482. This was a combination of personal, corporate and charity trust donations. The substantial funds we hold at the moment have been put into 95 day accounts and have earned interest of nearly £12,000.

The proceeds of the sale of the origami work produced by some of the prisoners is still a contributor to the charity; with the support and enthusiasm of Helen Holtam the work provided us with a good income and this year we raised £3,280.

Our total expenditure this year was £46,470 and was directly linked to the charity aims. Art classes and the creative writing courses continue to be well attended. We have started to support the textile classes which was funded by the prison until the education budget was cut in the Autumn. The Transport Scheme, which is funded by the National Lottery, is being well used. We supported the Drama Project, the annual Penned Up talks, the Changing Tunes program, and a sensory garden. We purchased five scanning/reading pens, a camera for the Storybook Dads program, furniture for the visitor waiting room and items for the new beekeeping project.

Financial review

Financial position

The charity’s reserves, which are all unrestricted, amounted to £298770 at the financial year end (2025 £289759).

(limited by guarantee)

Friends of Erlestoke Prison CIO

Trustees’ report - continued for the year ended 31 March 2026

Financial review - continued

Reserves policy

The trustees have agreed to maintain sufficient reserves to fund key projects for 6 months which we estimate as £25,000. Our reserves are still much higher than that at the end of the year because of the funds raised for the Sports Pitch. This is not now going to be created in its original form, we understand from the prison that a much simpler version is planned, which means much less costly. We are of course aware of the high level of reserves and are actively researching new projects to fund in the prison.

Principal risks and uncertainties

The charity’s principal risks and uncertainties are common to many small charitable entities in that it is dependent upon unpredictable voluntary donations from generous individuals.

Structure, governance and management

Governing document

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 seven trustees, five patrons and a group of enthusiastic local drivers who volunteer for the Transport Project. We were very sad to say goodbye to one of our long term trustees, Lady Gooch, who has done so much for the charity. 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.

Meetings

The trustees hold regular meetings (approximately every 8 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

Company registration number

CE031000

Charity registration number

1201388

Friends of Erlestoke Prison CIO

(limited by guarantee)

Trustees’ report - continued for the year ended 31 March 2026

Reference and administrative details - continued

Trustees

The trustees shown below have held office during the period from 1 April 2025 to the date of this report.

M Mangham A Hughes Other S Gooch (resigned 28 November 2025) P Campbell E McBride C Atterton S Weber N Crean

Registered office

HMP Erlestoke Westbury Road Devizes Wiltshire SN10 5TU

Independent examiners

Chris Vaughan 195 Ermin Street Stratton St Margaret Swindon Wiltshire SN3 4NA United Kingdom

This report was approved by the trustees on 2 July 2026 and signed on their behalf by:

P Campbell, Trustee 2 July 2026

Independent examiner’s report to the trustees of Friends of Erlestoke Prison CIO

I report on the accounts of Friends of Erlestoke Prison CIO (the “charitable company”) for the year ended 31 March 2026.

Responsibilities and basis of report

As trustees of the charitable 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 charitable 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 the charitable company’s accounts carried out under section 145 of the Charities Act2011 (“the 2011 Act”) and in carrying out my examination, I have followed all applicable Directions given by the Charity Commission under 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. 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:

accounting records were not kept in respect of the charitable company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
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
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 Chris Vaughan 195 Ermin Street Stratton St Margaret Swindon Wiltshire SN3 4NA United Kingdom

Date: 2 July 2026

Friends of Erlestoke Prison CIO

(limited by guarantee)

Statement of financial activities for the year ended 31 March 2026

Note Income from: Donations and legacies 3 Other trading activities 4 Investments 5 Total Expenditure on: Raising funds 6 Charitable activities 7 Total Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward	2026 Unrestricted funds £ 43,581 213 11,688	2025 Total funds £ 35,394 2,492 8,985
	55,482	46,871
	(162) (46,309)	- (27,465)
	(46,471)	(27,465)
	9,011 289,759	19,406 270,353
	298,770	289,759

Friends of Erlestoke Prison CIO

(limited by guarantee)

Balance sheet as at 31 March 2026

Note Current assets Cash at bank and in hand 13 Creditors: amounts falling due within one year 14 Net current assets NET ASSETS The funds of the charity: Unrestricted funds TOTAL FUNDS 15	£ 299,529	2026 £ 299,529 (759)	£ 291,428	2025 £ 291,428 (1,669)

		298,770		289,759
		298,770		289,759
		298,770		289,759
		298,770		289,759

The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

These financial statements were approved by the Board of trustees and authorised for issue on 2 July 2026 and signed on its behalf by:

S Weber, Trustee 2 July 2026

Friends of Erlestoke Prison CIO

(limited by guarantee)

Notes to the financial statements for the year ended 31 March 2026

1 Statutory information

Friends of Erlestoke Prison CIO is a charitable company registered in England and Wales. Its company registration number is CE031000 and its charity registration number is 1201388. The charitable company is limited by guarantee. Its registered office is HMP Erlestoke, Westbury Road, Devizes, Wiltshire, SN10 5TU.

2 Accounting policies

Basis of preparing the financial statements

These 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)’, the 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 historic cost convention.

Going concern

In preparing these financial statements, the trustees have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the charitable company’s ability to continue as a going concern. In making this assessment, the trustees take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.

The trustees consider that the charitable company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.

Income

All income is recognised in the Statement of financial activities once the charitable company has entitlement to the funds, it is probable that the income will be received and 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 charitable company 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.

Friends of Erlestoke Prison CIO

(limited by guarantee)

Notes to the financial statements - continued

for the year ended 31 March 2026

2 Accounting policies - continued

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 charitable company. 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.

3 Income from donations and legacies

Donations Grants	2026 Unrestricted funds £ 42,156 1,425	2025 Total funds £ 16,944 18,450
	43,581	35,394

4 Income from other trading activities

	2026		2025
	Unrestricted funds	Total	funds
	£		£
Fundraising income	213		2,492

5 Investment income

Interest payable and similar charges	2026 Unrestricted funds £ 11,688	2025 Total funds £ 8,985

Friends of Erlestoke Prison CIO

(limited by guarantee)

Notes to the financial statements - continued for the year ended 31 March 2026

6 Expenditure on raising funds Raising donations and legacies Other costs 7 Expenditure on charitable activities Analysis by type of fund Prisoner support Analysis by type of expenditure Prisoner support 8 Direct costs Other costs 9 Independent examiner’s remuneration Fees paid to the charitable company’s independent examiner for: Independent examination of the charitable company’s annual accounts	2026 Unrestricted funds £ 162	2025 Total funds £ -
	2026 Unrestricted funds £ 46,309	2025 Total funds £ 27,465
	2026 Direct costs (see note 8) £ 46,309	2025 Total £ 27,465
	46,309	27,465
	2026 Unrestricted funds £ 46,309	2025 Total funds £ 27,465
	2026 £ 246	2025 £ 240

Friends of Erlestoke Prison CIO

(limited by guarantee)

Notes to the financial statements - continued for the year ended 31 March 2026

10 Trustees’ remuneration and expenses

The trustees did not receive any remuneration or other benefits in either year. Trustees’ expenses

No trustee was reimbursed for expenses incurred in either year.

11 Employees

During the year the average number of employees was Nil (2025 - Nil).

No employees received emoluments exceeding £60,000 in either year.

12 Comparatives for the Statement of financial activities

Income from: Donations and legacies Other trading activities Investments Total Expenditure on: Charitable activities Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward	Unrestricted funds £ 35,394 2,492 8,985
	46,871
	(27,465)
	19,406 270,353
	289,759

Friends of Erlestoke Prison CIO

(limited by guarantee)

Notes to the financial statements - continued for the year ended 31 March 2026

13 Cash at bank and in hand Bank deposit accounts Other bank accounts 14 Creditors: amounts falling due within one year Accruals and deferred income 15 Movement in funds At 1 April 2025 £ Unrestricted funds General fund 289,759 Comparatives for movement in funds At 1 April 2024 £ Unrestricted funds General fund 270,353 At 1 April 2024 £ Total funds 270,353	Income £ 55,482	2026 £ - 299,529	2025 £ 282,420 9,008
		299,529	291,428
		2026 £ 759	2025 £ 1,669
		Expenditure £ (46,471)	At 31 March 2026 £ 298,770
At 1 April 2024 £ 270,353	Income £ 46,871	Expenditure £ (27,465)	At 31 March 2025 £ 289,759
At 1 April 2024 £	Income £	Expenditure £	At 31 March 2025 £
270,353	46,871	(27,465)	289,759

Friends of Erlestoke Prison CIO

(limited by guarantee)

Notes to the financial statements - continued for the year ended 31 March 2026

16 Analysis of net assets At 31 March 2026 Current assets Cash at bank and in hand Creditors: amounts falling due within one year Net assets At 31 March 2025 Current assets Cash at bank and in hand Creditors: amounts falling due within one year Net assets	Unrestricted funds £ 299,529
	(759)
	298,770
	Unrestricted funds £ 291,428
	(1,669)
	289,759

The detailed statement of financial activities which follows is for information purposes only.

It does not form part of the statutory financial statements.

Friends of Erlestoke Prison CIO

(limited by guarantee)

Detailed statement of financial activities for the year ended 31 March 2026

£ 42,156 1,425	2026 £ 43,581 213 11,688	£ 16,944 18,450	2025 £ 35,394 2,492 8,985
8,971 470 200 337 1,047 1,392 1,070 1,000 805 7,500 2,993 2,857 - 2,491 8,652 1,700 3,394 1,430		7,292 445 234 298 795 - - - - - - 1,596 3,320 2,532 7,427 1,700 1,826 -
	55,482 (162) (46,309)		46,871 - (27,465)

	(46,471)		(27,465)
	9,011		19,406

This page does not form part of the statutory financial statements.

Friends of Erlestoke Prison CIO

(limited by guarantee)

Detailed statement of financial activities - continued for the year ended 31 March 2026

	2026		2025
£	£	£	£

This page does not form part of the statutory financial statements.