Charity registration number 1203605 (England and Wal> SUSSEX PRISONERS. FAMILIES ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
SUSSEX PRISONERS. FAMILIES LEGAL AND ADMINISTRATIVE INFORMATION Trustoès Jeremy Leadsom Ruth Simmonds Michel Olszewski Fion8 Bauermeister Charlty numbèr 1203605 Independent examlner rimthy Kamombo ACA 403 Quitter Road Basingstoke Hampshire RG22 4HG Accountants West & Berry Limited Nile House Nile Street Brighton 8N1 1HW
SUSSEX PRISONERS. FAMILIES CONTENTS Page Trustees, report Independent examinerfs report Statement ol financial activiti'es Balance sheet Notes to the financial st8lemenl$ 9-18
SUSSEX PRISONERS. FAMILIES TRUSTEES, REPORT FOR THE YEAR ENDED 31 JULY 2025 The trustees present their annual report and finanaal statements for the year ended 31 Jufy 2025. The financial statements have been prepared in accordanc£ with the accounting poliaes set out in note 1 to the financial statements and cornpty with the chanty's constitution. the chare$ Act 2011 and "Accounting and Reporting by Charities.. Staternent of Recornmeniled Practice applicable to charities pieparing their accounts in accordance with the Financial Reporting Standard appltsble in the UK and Republic of Iieland IFRS 1021" leffective 1 January 20191. Oblectlves and actlvltles The charity's objeds are.. To relieve the nèÈds of depèndènt fami membws of people who are faong imprisonment. imprisoned or leaving prison. primarity but not exclusive through. al Helping them navigate the criminal justice system. bl Offering advice, advocacy. inlomiat*)n and emotional support. cl Signposting to other appropriate organisalions vknen appropriate. dl Providing inlornialion and resources to professionals to provide insight of issues faced by dependent family mernbers to irnprove the supportjservices they provide. Oblectlve¥ and acuvltl To relieve the needs ol d&pend&nl lamity members of people who are faung impiisonmenl, imprisoned or leaving prison. primority bul not ex¢lu$ivety Ihrou9h.. al H•lpln9 th•m navlgatè th• edmlnal Ju•tle• •y•tèm. Sussex Prisonèrs. Familiès ISPFI raaches into the cnminal courts and communities ol Sussèx hèlping f8miliès understand criminal justice systems and processes. We explain the meaning and implications of a custodial sentence including the role of dffierent court staff. which agenaes a invofved, and what infomialion they can or cannot share with families. We also advocate for families by wmmunThting with prisons on their behalf when they have concems over the health and wellbeing tsl a f8mity member in s1odY via Safer Custody and Chaplaincy servi¢88. Using a Ir8uma-informed approach. we cre8le safe sp8ces lincluding loc81 support groups in Wesl Sussex. Brighton and East Sussex) for families to meet others in the same srtuats"on. share stories and develop knowledge and skills to help them understand and deal wrth the stress of working through the criminal justice system and communicating with diffent agencies. bl Offerfng advlce, advocacy, Inforniatlon and emotlonal supporL Through our Community Outreach Service. Court Famity Support Service. First Slop and Getting Through telephone helpline and online infomiation Iwebsite. social media and famity new51ettersl. we provide one to one advi and information lo families and profes5i0nals on how lo find out which prison 8 famity rnember h8s been sent to, how to communicate wrth a prison, how to arrange visrts, how to tell the childien, dealing wrth the press, etc. Our staff and volunteers provide emthonal support to families who are traumalised by having a lamify member arrested, on trial or receiving a custodial sentence. This invofves supporting famity members during court hearings. sentencing and through custody. We also support chIldn and young people through one-to-one support in schools, using arts and crafts activities lo help Ihern express their feelings. We also provide regular famity days. activrties and support groups so that tsmity members can support each other. Our progiammes allow adults. children and young people to interact wtth others and reduce feelings of isolation and express their feelings around any stigma 01 trauma. Famity members tell us these sessions provide a safe spats for them to build new relationships as well as enjoy b.me wth their family. "My family had a fantastic time. doing things they wouldn't nom7ally get lo do ollen. l aPpale it very much and Its gethng away from everything at home."
SUSSEX PRISONERS. FAMILIES TRUSTEES, REPORT ICONTINUED) FOR THE YEAR ENDED 31 JULY 2025 8ringing people together wrth shared lived experience provides opportunib.es to talk to staff and other family mernbers about their worries. seek advice and talk about their feelings. For children these worries We about reluming or starting a new school, and their peers knowing about their parent being in prison including worries about how their parent Is coping. Miss A. a young person missing school. 'Mis8 A began lo open up about her feelings aftjd gradually showfjd irnprovefflenls in hersGhool attgndanc8 andparticipatn. H&r18ooheTr reported Ihol shg app8ar8d more $8tt1ed and 89d in ¢1os& wltrile her motltr&r expfy$s8d gtstitude for thè practN¢81 and emotional support provided by SPF." Families struggling wth money have been supported through being given new bedding. pillows and sanrtary products. Our court volunteers support at hearing. sentencing or trial durations. One pant said of our court volunleer'xx was like a gu8rdi8n 8ngel Ih8t had been sent from above. I cannot thank him enough for yesterday. I have been going through this 8wful lifft8 for hvo ye8r6 with court 8ppe8r8nGes 8nd yest8rd8y it w88 lik& my prayers had been answered when xx approa¢h&d me." el Slgnpo8tln9 to othèr approprlatè or9anlsatlons wh•n approprlat•. SPF continues lo develop strong links with agencies in the community and prfson services. As part ol the support we provide to families we have liaised with and relerred families lor addrtional support to the following agencies". Citizen Advice Bureaus across the county. Age Concern. East Sussex Wellbeing and Ernployment service. Victim Support. Brighton and Hove Council Services. Survivors, Nerk. Wesl and East Sussex County Council Earty elp and Front Door teams. A Band ol Brothers, Kent, SUeY and Sussex Probation Service, Making It Out, Ex- Seed, Sussex Pathways, Foodb8nks, lo1 ¢ounselling servi¢e$, WSCC Youth offending Team and Prison Advisory ca TN$l IPACTI. dl Provldlng Inlomatlon and rn•ourc•• to prof••8lonals to pro¥ld• Inslght of188u88 CJS famllle• fac• Professionals from education, children's services. probation. police and the community and voluntary sector access training that explores how families are impacted during each stage of the offender joumey larrest, trial, sentencing. custody and release). developing skills and providing resources lor professionals to 5UPPOrt families they are engaged with. We also offer shorler 'briefings' lor team meetings and have delivered sessions in schools and lo famity support services and magislrales. We neMork ext8n$ivèly both localty and nationalty lo raise awarenes$ of how 18mity mtrmbèrs, induding childrèn and young people. are affe¢t¢d emotionally, socialty and financialty whèn a tsmity member becomes involvèd in the criminal justice system. We benefit from membership of all the Sussex based Community and Voluntary sector umbrella groups, IVAAC, 3VA, MSVA, CravAey Voluntary Adson, Hastings Volunlary Ac(ion. Brighton Community Works), are members of National Umbrella groups such as CLINKS. Crime and Jvstice Anatyst Netsvork ICAJANI and The Criminal Justice liance ICJAI. Public benefit The trustees have paid due regard to the gu*Jance issued by the Charity CommissH)n in deciding what activities the charity should undertake.
SUSSEX PRISONERS. FAMILIES TRUSTEES, REPORT ICONTINUED) FOR THE YEAR ENDED 31 JULY 2025 Achlevom•nts and p•rfomiane• Significant activities and achi8V8rn8nts againsl ObCtIveS 2025 was an exciting year for Sussex Prisoners, Families. We are now in our second year of operating as a charity. and we have 1n[orced the board. continuing to be strengthened by trustees with skills, knowledge and expertise in Criminal Justice. Safeguarding. IT. Finance. Education. Ment81 Heatth. Governance 8nd Strategic Planning. Ren Louc8 stood down in February 25 and we Ih8nk her for her support with hurnan resources advice. The CEO'S ICatAmoldl first full year has been busy, spent building a strong HR platfom, core seNices, fundraising, improving governance and safeguarding policies and procedures. We continue to need multi-year, 3 year plus and suslainable lunding. The fijnding landscape is challenging. We say a huge thank you as aNvays to our funders. We are so gratefvl that the National Lottery Reaching Communities Fund cornrnitted to support SPF for a lurther three years 12023-20261 and to the Tudor Trust for supporting SPF for ts¥o years1202>20251. The Magdalen and Lasher fund helped us provide one-off crisis funds 10 our familie$. Also, a thanks to new lund&rs (June 25 - June 261 The Lynn Foundation, Sussex Police Crime Commissioner (April 25- April 261 and increased partnership wth The Maslow Foundation. We continue to creativety a¢Japt to the cost ol Iwing environment, increasing competition for reduang funds, inflationary pressures and a 30% increase in demand for our services. Responding to the challenges presented by these circurnstances. we have consolidated our CO services (court and community farnily support) whilst expanding into new projects. These induded working wrth families via resetllement SUPPOrt'. a partnership the Probation Service and young peoples wowkshop support wilh partner Project Youth. Over the la$1 year we have supported 362 f•mIll wlth 103 ¢hlldrèn lex¢ludlng famlly •¢tlvlll¥$ I prl$on actlvltS•$1 on 0 1-1 basls. Many of th*$e lamity members would have pr¥$¢nled themselve$ lo other $t8lulory bodies without our support. doclors (mental or phys1 hearth), dèbt advice. social seNices or emergency NHS services. We supported our families through a number ol actiwlies.. Our Flrnt Stop telephone helpline has supported 20 adults and 28 chlldren. The Community OUta¢ team see families across Sussex. 16% of Ihose using Our oulreach Services are from Hastings. 8exhill and St Leonards. We are increasingly working in these loca.0n$ and in areas of income deprivation in Brighton and Lrttlehamplon and Bognor115%1. Our Court Toam providèd 154 lami11•8 dlrètt famlly support, helping Ihèm nawgatè court structura, tamiinology and process. Our Gèttlng Through S•Thle•- •upport•d 21 famlli¢8. providing emob.onal heatth and practical support. This is a service working in dose partnership with Sussex PCC, Sussex Police and families receiving the news that a loved one has been arrested for online crimes of a sexual natu againsl a childlchildren. It is deeply sensitive work and we praise our professional praclrtioners work highty. We are pleased to have secured addrtional funding for the 2025-26 year. 'xx supported MNs$ 8 whosg hu$b8nd w$$ unexpededty afrgsied forChAldsex offence$. This w8$ 8 highly stressful trauni8tis timè fvr niffss B wh056 Wortd w85 tumed upsNd8 Xx organis8d for Miss B to get in touch with other people who We in the same situafvon which Miss 8 ¢dits as one of the only aSOnS that she hès got Ihmugh this lesting time. xx has been a mck for the family. she has pVed fantastic advice and support lo all of the lamily which has been invaluable overall. {houl the support of xx, l am confident Ihat the process for Ihe family of the suspect being taken to court in garlI lo Ihe matters may have had 8 much 9aler loll on their phy8iC818nd fft&nt81 he81th."
SUSSEX PRISONERS. FAMILIES TRUSTEES, REPORT ICONTINUED) FOR THE YEAR ENDED 31 JULY 2025 Hlghllghts ol tho year Included: W01ng with the Prison Reform Trust and the Maslow Foundation to support women offenders. Our role focused on communty-based support for families including children using 'Child Impact Assessments, ICIAI for Pre-sentence reports and maintain contact bett¥een child land famityl with mother in custody to release and resettlement. We h8ve conducted two CIA'S and in each Situation the TADmen avoided custodial sentenc. We are 8W8iting news of work to extend thi5 Service into Kent or Surrey. Last year we promoted Iwo outrea¢h workets to managers, and took on an additional outreach worker. all of thtrm have thrived in their roles and we gaine¢J funding for a Communications and Policy Officer, who joins us in the next financial year12025-20261. Our youth crime pVentIOn workshops went incredibty well within Sussex schools. Our partner has lived experience and talked to young people to help them avoid the criminal justice system. He has run two workshops with 12 young people in Sussex. It was brilliantty received. and we will run more ol these workshops next year. We are encouraged by the relationships we have. and continue ¢0 build. with Ministry of Justice, Su$5ex PCC. Maslow Foundation, Pri$¢n Relorm Tru$l, s¢hool$, uege$ and soaal $eNi¢es who refer ¢hildren and familie$ to SPF. We have invested heavity in training our staff this year and realty building a good foundation of regular support sessions. reviews and thorough appraisals. Flnanclal revlew Sussex Prisoners, Families. financial situation has remained stable throughoLrt the year, with the organisation being able lo attract funding from new charitable foundalions. SPF income for the year was £263.167 an increase of£1.386 on ihe prev*)us year. The surplus for the year was £9.16512024.' defficit £4.4951. Th$ unreslrided funds al the y&ar $ntJ We £17,486 12024.. £6,954) and r¥$lri¢ted hJnd$ al th& y¥ar en¢J w¥r& £38,74812024.' £40,115). Reserves policy The aim of the Reserv¥s Poli¢y 1$ lo ensure Ihat the ¢hartty'$ ongoing and ftrtU activitie$ a rgasonabty protected from unexpecled Iluctuations in its income and expendrture. The SPF reserves policy is to. ensure the organisabon's resilience. protect ongoing sustainabilily. enable Ihe conlinuation ol delivery of chaiilable aclivilies for our benefiryaries. and as 8 demonstration of go¢)d stewardship ol Ihe thanty's fvnds. To achieve this, the Trustees believe Ihat the reserves target is to hold the appropriate funding to sufficientty operate the organisation for 6 months, including staffing costs and ntral SeS costs.. and an additional sum for ringlenced Irestrictedl for legal and redundanry costs in the case of doSU. Restricted reserves will continue lo be expended in agreernent wrth the ftjnding criteria agreed al the tirne of the relevant giant. ThÈs8 arè monitored and tracked, the details of whith are rA)nt8ined within the notès tts thè accounts. Unrestricted reserves are maintained to provide appropriate working capital lor charitable actwities othside the scope of restricted funding or to enhance committed funding within Ihe overall objedives ol the charity.
SUSSEX PRISONERS. FAMILIES TRUSTEES, REPORT ICONTINUED) FOR THE YEAR ENDED 31 JULY 2025 Sussex PTisoners' Families has constructed its reserves policy using guidance from The Charity Commission, Charity Reserves.. Building Resilience ICC191. Previousty 8 Cornrnunity Interest Company and liable for Coryjoration Tax. SPF 85 8 CIC opei8ted a break-even budget. SPF convert8d to Ch8ritable Status ICIOI on 16th June 2023 and is able to develop its resetves in accordance with this policy. SPF aspi$ to develop unrestricaed reserves, exduding designated funds and fixed assets, up to six months running costs, as well as ringfend dundan lunds. The trustee5 have assessed the major risks to which the charity 15 exposed. they are working to rngate exposure lo the major risks. Structurè. gov•mane• and mana9èm•nt The charity obtsined charity 5t8tus from the Charity Commission on 16 June 2023 8nd is a charitable incorporated organi$alion ICIOI, registered ¢h8rty nurthr 1203605. The chawty is govtrmed by its governing d¢eAJm&nl, CIO constitution dated 31 May 2023. The trustees who served during Ihe year and up to the date of sIgnabJ of the financAal statements were.. Jeremy Le8d$om Joel 8aynes Ruth Simmonds Michel Olszewski Laura Dumbleton Fiona Bauerrneister Renata Louca (Retired 31 May 20251 (Reslgned 2 August 20241 (Resigned 9 February 20251 Recwitment 8nd appoinlment oltwslees Trustees are appointed regarding the skill$ and knthèdge required to enable the ¢harty lo carry out ils purposes. including the strategic financial and operational efficaty of the organisation pertinent to supporting families and people affected by the Criminal Justice System. A skills audit is undertaken by the board to identify skills gaps and potential trustees recruited by advertising the role in various CVS nefvlorks and olher agencies (Linkedln. Reach. elc.) with some trustees appointed on personal recommendalion. Alongside experience. skills and knowledge of the criminal justice system we also seek trustees with EducalK)n. Finanri81. HR. Bu5ine$5 and Managemenl skills. There are currentty five Iruslèes on the SPF Board. Five of these trustee$ wère non-execulive directors for Sussex Prisonèrs. Families whèn operating as a Communrty Interest Company and committed to supporting the organisation as a Trustee when SPF converted lo Charitable Status on 16th June 2023. Prospective trustees undergo an interview followed by a DBS check and induction which indudes safeguarding training in.. SPF history. safeguarding, good govemance training and introduction to Ihe role of Trustee. The trustees. report was approved by the Board of Twstees. Jeremy Leadsom Trustee 2910112026 Date..
SUSSEX PRISONERS. FAMILIES INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SUSSEX PRISONERS. FAMILIES I report to the trustees on my examInatn of the finanual Statents of Sussex Prisoners, Families (the charity) for the year ended 31 July 2025. Responsibilities and basis of report As the trustees of the chanty you are responsit4e for the preparats)n of the finanual ststements in accordan the requirements of the Charities Act 2011. I report in respect of my examination of the charity's financial slatements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Direcb'ons given by the Charity Commission under section 14515llbl of the Chariti'es Act 2011. Independent examlnels statement Since the charty's gross income exceeded £250,OCKJ your exarniner rnust be a member of a body listed in section 145 of the 2011 Act. I wnfirrn that l am qualffjed to undertake the examination because l am a member of ICAEW, which is one ol the listed bodies. I have completed my examination. l ryjnfirm that no matters have come to my attention in connects'on with the examination giving me cause to believe thal in any material respect. accounting records were nol kept in respect of the chanty as required by section 130 of the Charities Act 2011. the financial 5ts1emenls do ntsl accor¢J wrth Ih05e record5'. or the finanaal statements do not compty with the applicable requirements rcem1ng the fom and content of financial statements set oul in the Charities IAccounts and Reports) Regulations 2008 other than any requirernenl that Ihe finanrial ststements give a true and fair view. which is not a matter consided as part of an independent exarnination. I havé no concems and have comè across no other mattèrs kn connectN)n 1h th• ex8mSnatlon to whlch attentlon should be drawn In this report in ord6r to enable a proper understandin9 of the financial statements to be reached. Tlmothy Kamombo ACA 403 Quitter Road Basingstoke Hampshire RG22 4HG Date.. 3110112026
SUSSEX PRISONERS. FAMILIES STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 JULY 2025 Unrestrlcted Restrlcted lunds funds 202S 2025 Total Unrestrlcted Restrlcted fund8 funds 2024 2024 Total 202S 2024 Notès Income from: Donations and legacies Charitable activities 19,167 244,000 263.167 3,304 258,466 261,770 Total Incorn? 19.167 244.CQO 263.167 3.315 258.466 261.781 Expèndlturè on.. Charitsble activitie8 2.744 251.258 254.002 1.312 264.964 268.276 Total exp?ndltur• 2.744 251.258 254.002 1.312 264.964 266,276 Nèt In¢om?11g¥pendllur•l 16,423 {7,258} 9.165 2.003 16.4981 14,4951 Transfers betsY¥en funds IS,891) S,891 3.137 13,1371 Not mov•m•nt In fund8 10,S32 {1,367) 9.16S 5.140 19.6351 14,49SI Reconclllatlon ol fund$: Fund balances at 1 August 2024 6,954 40.115 47.069 1,814 49.750 51,564 Fund balances at 31 July 2025 17.486 38,748 56.234 6.954 40,115 47,C69 The statement of financial acb'vibes indudes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
SUSSEX PRISONERS. FAMILIES BALANCE SHEET AS AT31 JULY2025 2025 2024 Notes Flxed assets Tangible assets 10 2.422 1,877 Current assèts Debtors Cash at bank and in hand 11 4.846 55.596 3.648 44.325 80.442 47.973 Cr•dltors'. amounts falllng du¢ vAthln one year 12 {6.630} 12,7811 Net current assets 53.812 45,192 Total a88et8 le88 cumnt Ilabllllle8 56.234 47,069 Th• funds of th• charfty Restricted income fiJnd$ Unrestricted funds 14 1S 38,748 17.486 40,115 8.954 56.234 47.069 2910112026 The financi81 statements were approved by the trustees on ....................... Jeremy Leadsom Trustee
SUSSEX PRISONERS. FAMILIES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 Aecountlng pollel•s Charfty Inforniatlon Sussex Pnsoners, Families is a tharitable incorporated organisation ICIOI, registered on 16 June 2023 with the Chanty Commission, charity number 1203605. The prinapal address ol the charrty is.. 3941 Surrey Street. Brighton, BN13PB. 1.1 Accounting convention The financial statements have been prepared in accordance with the charrty's constitution, the Charities Act 2011. FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland. I"FRS 102,1 and the Charities SORP "Accounting and Reporting by Charities.. Ststement ol Recommended Practice pplicable to charities preparing their accounts in ac4ordance with the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021" leffective 1 January 20191. The charity is 8 Public enerrt Entity as defined by FRS 102. The charity has taken advantage of the provisions in Ihe SORP for charities not to prepare a Statement of Cash Flows. The financial statements are prepared in sterfing. which is the funcb'onal cuThenry of the charity. Monetary arnounts in these financial staternents are rounded lo the nearest £. The financial statements have been prepared under lh& hi$ltyi¢al cosl ¢onv&nlion. The princi1 a¢¢ounling policies adoptsd are sèt out below. 1.2 Golng conc•m At th8 time of approving the finan¢i81 $talem&nl$. th& tw$tees ha¥& a reasonable expe¢t8lion Ih8t th¥ Charity has adèquatè r6$ources to ntinU0 in 0rational &xistanc8 for the forèseèable lulurè. Thus the Iwslo¥$ continuè to adopt the going concem basis ol accounling In preparing the finanaal statements. 1.3 Chadtablè fund$ Unrestricted funds are available for use at the discretion of the tfusiees in luriherance of their charitable objectives. Restricted funds are subject to specffjc CondTr$ by donors or grantors as to how they may be used. The purposes and use5 of the restricted lunds are set out in the notes to the financAal statements. 1.4 Incom Income is reGognised when the ¢h81ity is leyalty enlitled to it after any perfomance conditions have been mel, thè amounts can be measured rèliabty, and it is probablè that incomè wll rècèivèd. Cash donations are Tecognised on receipt. other donabons are regnISed once the chanty has been nots'fied of the donation. unless perforTnance conditions Tequire deferral of the amount. Income tax iecoverable in rel8tion to donations receNed under or deeds of tovenant is iecognised at the time of the donatitsn. 1.5 Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third paty. il is probable that a Iransfer of erMiC beneffls will be qUired in settlement, and the arnount of the obligation can be measured reliabty. Expenditure is dassrfied by actmty. The costs of each activrty are made up of the total of direct costs and shared costs, Induding support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated direclty to that activity. Shared costs which contribute to more than one activity and support costs which are not attribulable to a single aclivity are apportioned befvleen those activities on a basis consistent with the use of reSoUrs. Central staff costs are allocated on the basis ol time spent, and depreciation charges are allocated on the porbon of the 8$5el's use.
SUSSEX PRISONERS. FAMILIES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025 Accounting policies (Continuedl 1.6 Tanglblè Ilxèd ass•ts Tangible fixed assets are initialty measured at o)sl and subsequenty measured at cost or valuation. net of depreThation and any impairment losses. Depreciation is recognised so as to wriie off the cost or valuation of assets less their residual values over their useful lives on the following bases.. Computers 3 years straight line The gain or loss arising on the disposal of an asset is detemiined as the difference between the sale proceeds and the carrying value of the asset. and is recognised in the slatement of finanual actsvitses. 1.7 Impalm¥nt of Ilxèd as¥ets At each reporting end dale, the charity vIewS the carying amunts of it5 tangible assets to detemiine whether there is any indication thal those assets have suffered an impairrnent loss. If any such indication exists, the recoverable amount of the assel is esbmaled in order to determine the extent of the imp8irmenl loss Ill any). 1.8 Ca¥h Ind ca8h equlvalents Cash and cash equivalents indude cash in hand. deposrts held at call with banks. other short-terrn liquid investments wlh original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown wrthin borrowings in curTent liabilrties. 1.9 Fln¥n¢lal In8trum¢nts The charity has elected to appty the provisions of Section 11 'Basic Finanaal Instruments, and Section 12 'Other Financial Instrumen15 Issues, of FRS 102 to all of its financAal instruments. Financial inslrurnenls 8re recognised in the ¢h8nty'$ ba18nce Sheet when Ihtr ¢h81ty beMe8 party Its th contractual provisions of the instrumént. Flnancial assets and liabllrtS are offset. wth the net 8mounts presented in the Ilnanci81 statements, when there is a legalty enforceable right lo sel off the recognised amounts and the is an intention to settle on a net basis or to realise (he asset and setde the liability simulianeousty. B?si¢ finan¢io1 assets Basic finanaal assets. which indude debtors and cash and bank balances. a initially measured at transaction price induding Iransaction costs and are subsequentty carried al aM0'Sed cost using the effective interest method unles5 the arrangemenl con5tilules a financing transaction. where the transaction is measured at the presenl value of Ihe lulure receip15 di5counled at a market rate of interest. Financi81 assets lassified as receivabl8 within one yeai ate not amortised. Baslc flnanclal Ilabllltlts B88ic financial liabilities. induding ¢redrtors and bank loans are rnitialty recognised 8t transaction price unless the airangement constrtutes a finanring transaction. where the debt instrument is tnea5ured at the piesent value ol the future payments discounted at a martet rate of interest. Finanaal liabilities classified as payable wrthin one year are not amortised. Debt instruments are subsequentty carried at amortised c*Jst. using the effective Inte$t rate method. Trade creditor5 are obligations to pay for go(Mls or Services that have been acquired in the ordinary couisè of operations from suppliers. Amounts payable are dassthed as curTent liabiltbes if payment is due wthin one year or less. If not, they are presente¢J as non-current liabilrties. Trade credrtors are recognised Inthally at transaction price and subsequentty measured at amortised cost using the effectwe interest method. 10-
SUSSEX PRISONERS. FAMILIES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025 Accounting policies (Continuedl Dèr•eognltlon of finanelal liabiliti•s Financial liabilities are derecognised vthen the charty's contractual obligations expire or are discharged or cancelled. 1.10 Employ0• bènèfits The cost of any unused holiday entNlement is TeLwnised in the period in vthich the employee's SeeS are received. T6rmination benefits are recognised immediatety as an expense vthèn the charity Is dèmonstrably commKted to temiinate th• employmènt of an èmployee or to proVe temiinats.on benefrts. 1.11 Retlrement benefits Payments to defined ¢ontribution rollment benefil s¢hemes are chargea as on expense as they fall du¥. Crltleal accounn9 •8tlmat•• and ludg•mènts In the application of the charity's accounbng policies. the trustees are required to make judgements, estimates and assumptions about the carying arnount of assets 8nd liabilrties that are not readily apparent from other source5. The estlrn8tes and associated assumptions are based on historical experience and other factors that are considered lo be relevant. A¢lu81 osums may drfer from Ihtrse eslimale8. The estimates and undertying assumptions afe reviewed on an ongoing basis. Revisions to accounting estimates are recognise¢J in the period in which the estimate is revised where the revision affects On that period, or in the period of the revision and future periods where the revision affects both current and future periods. Income from don¥llonJ ¥nd legocl Unr•8trlet•d R••trfet•d funds lunds 2025 2025 Total Unr•8trlet•d Ré•trlct•d funds funds 2024 2024 Total 2025 2024 Donations and grtt$ Grants 8,167 11,OCM) 8.167 255.0 1.804 1.500 1,804 259.966 244.CQO 258.466 19.167 244.000 263.167 3.304 258.466 261.770 Income from charltsble actlvftles Un$tcted funds 2025 Unrestrlcted fund$ 2024 charitable income Sales within charitable activities
SUSSEX PRISONERS. FAMILIES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025 Exp•ndltur• on charltsbl• aetlvltl•s Charltable Charftable expenditure expenditure 2025 2024 DSrect Costs Stsff costs Depreciation and irnpaiment Family actsvth.es and support Web forum Rent Travel Printing and stationery Advertising and raising awaren$ Other staff and volunteer costs 187,259 856 5,744 360 S,261 4,786 1,611 1,638 2,384 189,043 239 6,068 8,282 6,366 1,700 4,688 4,060 209,899 221,230 Sharè of Support and gov•m•n¢• ¢ost• IS noto 6) Support 44,103 45.046 254.(J)2 268.276 Anoly¥l¥ by fund Unrestricted funds Re$lri¢l¥d lund$ 2,744 251,258 1,312 264,964 254,002 266,276 Support ¢o$t• allo¢atsd to •¢llvlts 202S 2024 Staff costs Gomputer expenses Travel and subsistence Legal and prole5sional fe8$ Interest paid Bank charges Insurance Bookkeeping Telephone Sundry expenses Govemance costs 14,030 6.352 1,566 7.031 18,140 7.178 1,601 2,546 38 18 1.081 10,676 3.768 1.528 7,839 4.228 275 1,200 44,103 45,046 Analysed between.. Charitable expenditurè 44,103 45,046 12_
SUSSEX PRISONERS. FAMILIES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025 Support costs allocated to activities (Continuedl 2025 2024 Govemance costs comprise: Accountsncy 1.200 1.200 Tru¥teg¥ Nonè ol the trust$6s lor any persons ¢onnecled wilh them) rtr¢eiv¥d any remuntrralion during tho year. or any reimbursed expenses during the year12024- £77 reimbursedl. Employ••8 The average monthty number of employees during the yearwas: 2025 Number 2024 Numbgr 10 13 Employm•nt ¢o$i$ 2025 2024 Wage5 and salaries Sodal security costs Other pension costs 188,281 9,300 3,728 197,495 6,911 2.777 201.289 207,183 The total remuneration of key managemenl personnel during the yearw8s £56.781 12024.. £91,117). There were no employees whose annual remuneratK)n was more than £80.000. Taxatlon The charity is exempt from taxation on its actNits"es because all its income is appld for charitable purposes. 13-
SUSSEX PRISONERS. FAMILIES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025 10 Tanglblè fix ass•ts Computors Cost At 1 August 2024 Additions 2.288 1,401 At 31 July 202S 3,689 Depreciation and impainnent At 1 August 2024 Depreciatson charged in the year 411 856 Al 31 July 2025 1,267 Corrylng amount At 31 July 2025 2,422 At 31 July 2024 1,877 11 O•btorn 2025 2024 Amounts falllng due wlthln on• year: other debtors Prepayments and accrued income 2.992 1,854 2.195 1,453 4.846 3.648 12 Cr•dltor8'. amounts lalllng due wlthln on• year 2025 2024 Olher taxation and social security Trade creditors Other credrtors Accruals and deferred income 2.219 2,311 712 1,388 135 783 1,200 6.630 2,781 13 Retlrement benefit schemes 2025 2024 Defined contributlon schemes Charge to profrt or105s in respect of define(I contribution herneS 3.728 2.777 The charity operates a defined cOntriblon pension scheme for all qualifying employees. The assets of the scheme ale held separatety from those ofthe thartty in an independenlty administered fund. 14_
SUSSEX PRISONERS. FAMILIES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025 14 Rastrfet•d funds The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust Subject to specjfic conditions by donors as to how they may be used. At 1 August Incomlng 2024 r•8ourtè# Resource$ èxpènded Transfers At 31 July 2025 Bl8grave Trust- Active Chalk Cliff Trust Children in Nèed Comic Relief Little Lbves Magdalen and Lasher Maslow Foundation N81ion81 Lottery National Lottery Active PCC"Getting Through" Probation (Booklell Sussex Community Foundatlon The Lynn Foundation Tudor Trust University of Sussex 5,596 15.000 113,7161 6,880 2,000 238 29 2,041 639 238 29 2,041 253 1.000 1.000 150.000 16141 {1,0001 1179.0301 23,186 5.844 601 16,979 912 4,848 2.200 25.700 {8.721) 912 18001 145,5451 {1.8321 33 378 45.465 2.835 47 1,381 40,115 244.000 1251,2581 5,891 38,748 15-
SUSSEX PRISONERS. FAMILIES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025 14 Restricted funds (Continuedl Prèvlous yèar= At 1 August 2023 Ineomlng rnsoure•s R•sourc•s •xnd•d Transfèrs At 31 July 2024 Alison Dufresne Arts Society Blagrave Trust- Active Chalk Cliff Trust Children in Need Comic R8lief Groundwork- Comic Relief Little LNes Magdalen and Lasher National Lottery N8tion81 Lottery Active PCC"Getting Through. Probation (Booklell Probation (Briefings) SCF 'Young Affinty, South Coast Crafts Sussèx Community Foundatlon Tudor Trust University of Sussex Weavers Benevolent Trusl 2,500 250 16.500 2.000 16.916 {2.5001 1250 111,9681 5,596 2.000 238 29 20,037 29 136,7141 1.000 {1.0001 1931 17471 1126,8141 14501 13.0001 {4.0881 {7.2501 {6.1611 2,134 2,041 253 23,186 601 1.000 150.000 1,051 3.000 5.000 7.250 6.161 912 1381 4,848 33 378 47.465 15761 147.4321 16.9521 {9.5451 11,IXIS 9,545 13,0991 49,750 258.486 1284,9641 13,1371 40,115 16-
SUSSEX PRISONERS. FAMILIES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025 14 Restricted funds (Continuedl R•strtet•d lunds The purposes ol drfferent restricted funds are listed below". Alison Dufresne- Famity activities at Lovebrook Fami Arts Society- Donation to ry)ver the costs of chiklren's art activilEs on a 1..1 and group basis Blagrave Trust- Grant for work vthh young people Chalk Cliff Trust- Funds towards the CEO role lo build the trustee bo8rd's govemance and infrastructure frt for ¢h8rity 518lus Childrtrn in Need- Social actson project children and young peop Comic Relief- Wellbsing èvents Groundwork- Comi¢ Relief - Volunteer seNi¢e$ projecl Llttle L•S grant- ¢hlldr•n's art faulrties Magdalen and Lasher - A grant to be used wilh our families- to cover income urgent needs, travel to attend an event, dothing, household supplies Maslow Foundabon-For the provision ofjoinl Chihj l Mother Impact of Imprisonment Assessment Reports National Lottery- Increasing servrEs to reach and support more families National Lottery Active- Increasing se*$ io reath and support more families PCC "Gelling Through. funding a practitioner lo support the mental health of families whose loved one has entered the ¢riminal ju$ts'¢e System spe¢ifi¢alty for Child sexual offences Probalion IBooklell- Coming Home bookltrl lo supporl families th practi¢al advice upon le8ving prison Prob81ion IBriefin9$1- DelN¢r 9 probab biiefing$ betw¢&n Sepl¢mber 2023 gnd March 2024. SCF 'Young Affinlty, Funding young petson w0shopS and member of stsff to run youth crime avoidance workshops in schools South Coast Crafts- Arts and crafts equipment Sussex Community Foundation- Volunteer services The Lynn Foundation- Prowsion of fyjnds for core salaries, IT support and training budget Tudor Trusl- Wages and salaries University of Sussex 2023- Salary cost5 for intems Weavers Benevolent Trusl- Resettlement Hub 17_
SUSSEX PRISONERS. FAMILIES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025 15 Unr•strSetod funds The unrestricted fvnds of the charity comprise the unexpended balances of donations and grants which are not Subject lo specific condition5 by donors and grantors as to how they may be used. These include designated lunds which have been set a5Kle out of unrestri(Xed fvnds by the trustees for specific purposes. At 1 August 2024 Incomlng resources Resources expended Transf•rs At 31 July 2025 General fvnds 6,954 19.167 {2.7441 15.8911 17,486 Pr¢vlou¥ yg¥r= At 1 August 2023 Incomlng sour¢gs Resou¢ xpgndgd Trnn8for¥ At 31 July 2024 Goneral fvnd$ 1,814 3,315 {1.3121 3.137 fj,954 16 Anoly$l8 of n1 08$18 b•tw¢on fund$ Unrnstrlcted funds 2025 Restrlcted funds 2025 Total 2025 At 31 July 2025.. Tangible assets Curront a$$et$llllabllitiesl 2.422 15.064 2,422 53,812 38.748 17,486 38,748 58,234 Unrnstrlctsd fund8 2024 Restrlcted fund8 2024 Total 2024 At 31 July 2024= Tangible assets Current assetsllliabilttièsl 1,877 5.077 1,877 45,192 40,115 6.954 40,115 47,069 17 Related party transactlons There were no related party tranSaOn5 during the year to disdose12024.. £206 received in donation5 Wlthout onditions from related parties). 18-