**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).
1
**(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
2
## **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
3
## **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:
1. accounting records were not kept in respect of the charitable company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. 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
4. 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
4
## **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|
5
**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
6
**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.
7
**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|
|---|---|---|
8
## **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|
9
## **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|
10
## **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|**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|
11
## **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|
12
_The detailed statement of financial activities which follows is for information purposes only._
_It does not form part of the statutory financial statements._
13
**Friends of Erlestoke Prison CIO**
**(limited by guarantee)**
## **Detailed statement of financial activities for the year ended 31 March 2026**
|**INCOME**
**Donations and legacies**
Donations
Grants
**Other trading activities**
**Investments**
**Total income**
**EXPENDITURE**
**Raising donations and legacies**
**Charitable activities**
Transport co-ordinator
Insurance
Website costs
Sundries
Transport project expenses
Scanning/Reading pens
GOOP Sensory garden space
Horserenty
Textile tutor
Changing tunes support
Publicity
Prisoner support
Donated filming equipment
Origami costs
Art classes
Drama project
Creative writing
Visitor centre furniture
**Total expenditure**
**NET INCOME**|**£**
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._
14
## **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._
15