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2025-09-30-accounts

Raphael Rowe Foundation

Charity No. 1203758

Company No.

Trustee's Report and Unaudited Accounts

30 September 2025

Raphael Rowe Foundation Contents

Pages
Trustees Annual Report 2
Statement of Financial Activities 3
Summary Income and Expenditure Account 4
Balance Sheet 5
Statement of Cashflows 6
Notes to Financial Statements 7 – 12
Detailed Statement of Financial Activities 13 - 14

Page 1

Raphael Rowe Foundation Trustees Annual Report

The trustee, who is also a director of the charity for the purposes of the Companies Act 2006, presents their report with the unaudited financial statements of the charity for the year ended 30 September 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No.

Charity No. 1203758

Registered Office

4th Floor 18 St. Cross Street London EC1N 8UN

Director and Trustee

The Director of the charitable company are its Trustee for the purposes of charity law. The following Director and Trustee served during the year:

R. Rowe

Accountants

In The Black Ltd 124 City Road London EC1V 2NX

The CEO is responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The CEO is also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Signed on behalf of the board

R. Rowe Trustee 17 July 202 6

Page 2

Raphael Rowe Foundation Statement of Financial Activities

for the year ended 30 September 2025

Notes
Income and endowments
from:
Donations and legacies
4
Total
Expenditure on:
Raising funds
5
Charitable activities
6
Other
7
Total
Net gains on investments
Net income
Transfers between funds
Net income before other
gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2025
£
29,718		 Total funds
2025
£
29,718		 Total funds
2024
£
11,575
29,718
-
13,378
14,029		 29,718
-
13,378
14,029		 11,575
53
3,495
8,027
27,407
-		 27,407
-		 11,575
-
2,311
-		 2,311
-		 -
-
2,311 2,311 -
2,311
(525)		 2,311
(525)		 -
(525)
1,786 1,786 (525)

Page 3

Raphael Rowe Foundation Summary Income and Expenditure Account

for the year ended 30 September 2025

Income
Gross income for the year
Expenditure
Total expenditure for the year
Net income before tax for the year
Net income for the year		 2025
£
29,718
29,718
27,407
27,407
2,311
2,311		 2024
£
11,575
11,575
11,575
11,575
-
-

Page 4

Raphael Rowe Foundation Balance Sheet

at 30 September 2025

Company No.
Notes
2025
£
Current assets
Cash at bank and in hand
13,543
13,543
Creditors:Amount falling due within one year
8
(11,757)
Net current assets/(liabilities)
1,786
Total assets less current liabilities
1,786
Net assets/(liabilities) excluding pension asset or liability
1,786
Total net assets/(liabilities)
1,786
The funds of the charity
Restricted funds
9
Unrestricted funds
9
General funds
1,786
1,786
Reserves
9
Total funds
1,786		 2024
£
11,452
11,452
(11,977)
(525)
(525)
(525)
(525)
(525)
(525)
(525)

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 30 September 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 30 September 2025

And signed on its behalf by:

R. Rowe Trustee 30 September 2025

Page 5

Raphael Rowe Foundation Statement of Cash flows

for the year ended 30 September 2025

Cash flows from operating activities
Net income per Statement of Financial Activities
Adjustments for:
(Decrease)/Increase in trade and other payables
Net cash provided by operating activities
Net cash from investing activities
Net cash from financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Components of cash and cash equivalents
Cash and bank balances		 2025
£
2,311
(220)
2,091
-
-
2,091
11,452
13,543
13,543
13,543		 2024
£
-
11,977
11,977
-
-
11,977
-
11,977
11,452
11,452

Page 6

Raphael Rowe Foundation Notes to the Accounts

for the year ended 30 September 2025

Basis of preparation

The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Income

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 7

Raphael Rowe Foundation Notes to the Accounts

Expenditure

Taxation

The charity is exempt from corporation tax on its charitable activities.

Tax reclaims on donations and gifts

Income from tax reclaims is included in the SoFA at the same time as the gift/donation to which it relates.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Page 8

Raphael Rowe Foundation Notes to the Accounts

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Volunteer help

The value of any volunteer help received is not included in the accounts.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

Page 9

Raphael Rowe Foundation

Notes to the Accounts

3 Statement of Financial Activities - prior year

Income and endowments from:
Donations and legacies
Total
Expenditure on:
Raising funds
Charitable activities
Other
Total
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
4
Income from donations and legacies
Received from individual
donors.
5
Expenditure on raising funds
Costs of generating voluntary
income
Received from individual
donors.		 Unrestricted
£
29,718
29,718		 Unrestricted
funds
2024
£
11,575
11,575
53
1,582
9,940
11,575
(525)
(525)
Total
2025
£
29,718
29,718
Total
2025
£
-
-		 Total funds
2024
£
11,575
11,575
53
1,582
9,940
11,575
(525)
(525)
Total
2024
£
11,575
11,575
Total
2024
£
53
53

Page 10

Raphael Rowe Foundation

Notes to the Accounts

6 Expenditure on charitable activities

Expenditure on charitable
activities
Governance costs
7 Other expenditure
Consultantcosts
General administrative costs
Legal and professional costs
Travel costs (UK)
Unrestricted
£
13,378
13,378
Unrestricted
£
2,127
8,349
2,095
1,458
14,029		 Total
2025
£
13,378
13,378
Total
2025
£
2,127
8,349
2,095
1,458
14,029		 Total
2024
£
1,582
1,582
Total
2024
£
2,800
2,785
2,445
1,910
9,940
8Creditors:
amounts falling due within one
year
Other creditors
Accruals		 2025
£
11,137
620
11,757		 2024
£
11,137
840
11,977

Page 11

Raphael Rowe Foundation Notes to the Accounts

9 Movement in funds

Restricted funds:
Unrestricted funds:
General funds
Total funds
10Analysis of net assets between
funds
Net current assets
11Reconciliation of net debt
Cash and cash equivalents
Net debt		 At 1 October
2024
(525)
(525)		 Incoming
resources
(including
other
gains/losses
)
£
29,718
29,718
At 1 October
2024
£		 Resources
expended
£
(27,407)
(27,407)
Unrestricted
funds
£
1,786
1,786
Cash flows
£		 At 30
September
2025
£
1,786
1,786
Total
£
1,786
1,786
At 30
September
2025
£
11,452 2,091 13,543
11,452
11,452		 2,091
2,091		 13,543
13,543

1 2 Related party disclosures Controlling party

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 12

Raphael Rowe Foundation Detailed Statement of Financial Activities

for the year ended 30 September 2025

Income and endowments from:
Donations and legacies
Received from individual donors.
Total income and endowments
Expenditure on:
Costs of generating donations and
legacies
Received from individual donors.
Total of expenditure on raising
funds
Charitable activities
Total of expenditure on charitable
activities
Consultantscosts
Consultants
Motor and travel costs
Travel and subsistence
General administrative costs,
including depreciation and
amortisation
Bank charges
Stationery and printing
Subscriptions
Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Accountancy and bookkeeping
Legalfees
Total of expenditure of other costs
Total expenditure
Net gains on investments		 Unrestricted
funds
2025
£
29,718
29,718
29,718
-
-
-
13,378
13,378
13,378
2,127
2,127
1,458
1,458
219
14
6,771
386
959
8,349
1,940
155
2,095
21,979
27,407
-		 Total funds
2025
£
29,718
29,718
29,718
-
-
-
13,378
13,378
13,378
2,127
2,127
1,458
1,458
219
14
6,771
386
959
8,349
1,940
155
2,095
21,979
27,407
-		 Total funds
2024
£
11,575
11,575
11,575
53
53
53
1,582
1,582
1,582
2,800
2,800
1,910
1,910
22
236
2,527
-
-
2,785
2,380
65
2,445
9,940
11,575
-

Page 13

Raphael Rowe Foundation Detailed Statement of Financial Activities

Net income
Net income before other
gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 2,311
2,311
-
2,311
(525)
1,786		 2,311
2,311
-
2,311
(525)
1,786		 -
-
-
-
(525)
(525)

Page 14

Raphael Rowe Foundation Annual Report

2024-2025

Transforming Prison Environments Through Dignity, Skills & Human Rights

CHARITY NUMBER: 1203758

CONTENTS

MISSION - VISION - PILLARS - VALUES

FOUNDERS EXECUTIVE SUMMARY

2024-2026 IMPACT SUMMARY

PROJECT HIGHLIGHTS

Moldova Indonesia United Kingdon UN SDG Alignment

GLOBAL INITIATIVES:

Women’s Health: The Red Line Project Digital Life Skills

RESEARCH & ADVOCACY

DONOR & VOLUNTEER IMPACT

FINANCIAL OVERVIEW

STRATEGIC PRIORTIES FOR 2026

GOVERNANCE & LEADERSHIP

CONCLUSION

MISSION

To work with prison systems throughout the world and inspire them to abolish dehumanising, degrading, and dangerous practices, placing greater emphasis on health, education, and rehabilitation.

VISION

To end the dehumanisation of people in prison and create safer, fairer societies through humane, dignified, and rehabilitative prison systems.

PILLARS

Rethink.

Inspire institutions to reconsider harmful practices and adopt approaches rooted in dignity and human rights.

Rehumanise.

Ensure every person in prison is treated as a human being with fundamental rights.

Reintegrate.

Equip people in custody with tools, skills, and opportunities to rebuild their lives.

VALUES

Passionate.

We care about what we do, and we are determined to make positive and permanent changes Practical.

We understand that environments shape people. Prisons can further damage the health and life chances of those within their walls. We provide practical solutions, and evidence the impact of our work.

Authentic.

We tell it like it is. We are real. We also make real changes, including changing the narrative around people in prison.

Empathetic.

We do not reduce people in prison to their crimes, we see them as human beings. Human beings who, with the right support, have the capability to positively transform their lives

Courageous.

We have the strength to stand alongside, and stand up for, those who are often feared and shamed, and compel society to rethink its preconceptions and prejudices.

FOUNDERS EXECUTIVE SUMMARY

I know what it means to be locked away and forgotten. I spent 12 years of my life imprisoned for a crime I did not commit. During that time, I learned something that has stayed with me ever since, prisons don’t fail because the people inside are beyond hope, they fail when humanity is removed from the system.

The Raphael Rowe Foundation exists because I believe, from lived experience, that most people can change when they are given dignity, purpose, and opportunity. I’ve seen what happens when individuals are trusted to take responsibility, to learn skills, and to contribute positively, not as a reward, but as a recognition of their humanity.

This annual report reflects a defining year for the Foundation. In 2025, our work reached prisons in Europe and Southeast Asia, directly improving the lives of more than 1,200 people in prisons. We transformed unsafe, neglected environments into places of wellbeing. We trained prisoners, serving short sentences and life sentences to rebuild gyms, sleeping areas, and communal spaces inside their own prisons. In doing so, we didn’t just improve physical conditions, we changed mindsets, restored pride, and created safer, more constructive environments for everyone.

What sets our work apart is that it doesn’t begin with theory, it begins with people. We listen. We co‐create. And we support prisons to do better by empowering those who live within them. In 2026, we are expanding the scope of our impact in three key ways. First, through the launch of The Red Line Project, addressing the long‐overlooked issue of menstrual health for women in prison, a basic dignity that has been ignored for far too long. Second, by developing a digital life-skills platform, designed by people who understand prison not from the outside looking in, but from lived experience inside. And third, by strengthening our international work, improving health outcomes for both staff and prisoners in Lesotho, recognising that wellbeing inside prisons is integral to safer societies. Alongside this, we continue to advocate for Street Racket to become part of every prison’s physical and mental wellbeing provision, a simple, inclusive tool with the power to transform engagement, connection, and health.

None of this happens without support. Every programme in this report is proof of what can be achieved when belief is matched with action and when resources are directed toward solutions that work. The challenges facing prison systems across the world are significant, but they are not insurmountable.This report is not just a record of what we’ve done. It is an invitation to rethink justice, to invest in dignity, and to recognise that safer societies begin with treating people as human beings. Thank you to everyone who has stood with us. Together, we are proving that change is not only possible it is already happening.

FOUNDER & DIRECTOR

2024-2025 IMPACT SUMMARY

MOLDOVA

300+ prisoners benefit daily from a fully renovated gymnasium at Rezina Penitentiary No.17.

15 prisoners (including 10 lifers) trained in welding, painting, plastering, decorating, and site safety.

Survey of 150+ prisoners showed:

INDONESIA

GLOBAL WOMEN’S HEALTH

DIGITAL LIFE SKILLS APP

UNITED KINGDOM

PROJECT HIGHLIGHTS

MOLDOVA

Rezina Penitentiary No.17 – Gymnasium Transformation

A once dangerous and neglected gym was completely transformed into a safe, functional wellbeing space used daily by 300+ people in prison.

Prisoner‐Led Renovation

The project was delivered by 15 trained prisoners, including 10 serving life sentences who received hands-on vocational skills training in:

Impact

A survey of 150+ prisoners and staff demonstrated:

The gym now represents a rehabilitative anchor point for daily routine, physical health, and improved prison culture.

INDONESIA

Mojokerto Class IIB – Bunk‐Bed & Welding Programme

Delivered in partnership with the Second Chance Foundation and Indonesian prison authorities, this programme tackled overcrowding while building vocational skills.

Key Achievements

PROJECT HIGHLIGHTS Continued

UNITED KINGDOM

In partnership with Second Chance Films, the charity Untold and HMP/YOI Isis, we delivered a documentary filmmaking programme that provided participants with hands-on experience in storytelling, camera operation, production planning and video editing. Through a series of practical workshops, participants developed technical skills, confidence, teamwork and an understanding of opportunities within the creative industries. The programme took participants through the full production process, from concept development and filming to post-production and editing.

This pilot project engaged prisoners in the creation of an original documentary centred on an interview with our founder, Raphael Rowe. Participants worked collaboratively alongside professional filmmakers, gaining valuable industry insight while developing transferable communication and problem-solving skills. To support ongoing learning and reflection, each participant received a copy of Raphael's autobiography, Notorious.

Participants who completed the programme were recognised through participation certificates.

Outcome:

UN SDG ALIGNMENT

Our projects advances:

GLOBAL INITIATIVES:

Research, Innovation & Future Projects

WOMEN’S HEALTH: THE RED LINE PROJECT (LAUNCHED 2026)

The Red Line Project is a global initiative addressing menstrual dignity in women’s prisons.

2025–26 PROGRESS

2026 ROADMAP

DIGITAL LIFE SKILLS APP:

The Digital Life Skills App is RRF’s flagship innovation: a secure in-cell learning platform codesigned by people with lived experience to help individuals in custody build the knowledge, confidence and practical skills needed for successful rehabilitation and resettlement.

Why This Matters

Many individuals spend up to 22 hours a day locked in their cells, with very limited access to education or purposeful activity. This problem is particularly acute at HMP YOI ISIS, where a shortage of movement, staff, and engagement opportunities has restricted learning for young men.

What the App Provides

Co‐Designed With Lived Experience

Every component of the platform has been shaped by individuals who have lived through imprisonment, ensuring:

2025–26 PILOT AT HMP ISIS

A pilot for 30 young men will evaluate:

This represents digital rehabilitation model with potential for national and international adoption.

RESEARCH & ADVOCACY

In 2025, RRF enhanced its evidence‐based approach through:

This data strengthens our projects and informs our long‐term strategy.

DONOR & VOLUNTEER IMPACT

The ongoing support from our volunteers and donors is vital to our success. In 2024-25, numerous volunteers dedicated their time across various projects, including prison-based activities, research, and fundraising efforts. They all enabled:

Our progress is a direct result of volunteer commitment and donor generosity.

FINANCIAL OVERVIEW

2025 Expenditure Focus

During the year ended 30 September 2025, the Raphael Rowe Foundation used the funds it raised to deliver on its mission and support charitable activities aimed at creating opportunities, promoting social inclusion and supporting people in prison. Total income for the year was £29,718 and total expenditure was £27,407, resulting in a surplus of £2,311. Unrestricted funds at year-end stood at £1,786.

While the Foundation ended the year in a positive financial position, reserves remain modest and highlight the continuing need to secure additional funding and build long-term financial sustainability. The trustees remain committed to ensuring that resources are managed responsibly and directed towards achieving the charity’s objectives.

The full unaudited accounts for the year ended 30 September 2025 can be viewed on request.

2026 Funding Needs

FUNDING FOR STRATEGIC FUNDRAISING INITIATIVES

In 2025/26, RRF developed a new Case for Support, a vital tool for securing sustainable funding and clearly communicating the scale of the challenges we tackle and the impact of our projects. A crucial reality: RRF currently has no paid staff, relying entirely on volunteers to run international projects, partnerships, and evaluation, a model that cannot sustain long‐term growth. To continue delivering high‐quality global projects, RRF urgently needs core funding to support:

Strengthening our internal capacity is essential for expanding our impact. A dedicated grant writer will be needed throughout 2026, and securing core operational funding is now a top strategic priority for the year ahead.

STRATEGIC PRIORITIES FOR 2026

In 2026, the Raphael Rowe Foundation will focus on a bold, practical, and internationally relevant set of priorities that build directly on the momentum achieved throughout 2025. These priorities strengthen our commitment to dignity, rehabilitation, education, and evidence‐driven innovation across global prison systems.

GOVERNANCE AND LEADERSHIP

The Raphael Rowe Foundation is overseen by a Board of Trustees, each bringing diverse expertise in criminal justice reform, human rights advocacy, nonprofit management, and finance.

THE CURRENT TRUSTEES OF THE FOUNDATION ARE:

CONCLUSION

2025 marked a year of bold growth and meaningful transformation for the Raphael Rowe Foundation. From Moldova to Indonesia, and across our endless initiatives, we proved that lived‐experience leadership, human‐centred innovation, and a relentless belief in people can drive real change in some of the world’s most challenging environments. This year, we didn’t just pilot ideas , we showed it can be done. We transformed a dangerous, forgotten gym into wellbeing hub; reduced overcrowding through prisoner‐built bunk beds; discovered essential needs such as menstrual dignity for women; and are in the process of designing a digital learning tool for people locked in their cells for up to 22 hours a day. Prisoners skills development and participation in documentary filming workshops. We showed we have the guts to do it and the will to succeed. One prison at a time.

I also need to be honest. Much of this progress has been carried on unpaid shoulders. As Founder and Director, I’ve personally driven the operational, strategic, and fundraising work needed to make these programmes a reality. And alongside me, our small, dedicated team have given their time, energy, and expertise without compensation, simply because they believe in this mission as deeply as I do. This level of personal commitment, while rooted in passion and purpose, is not sustainable. If we are to protect what we’ve built and grow it we must now secure core funding for staff, administration, and organisational stability. Our mission remains clear and unwavering: turning prisons into opportunity; restoring dignity; improving prison cultures; and opening pathways toward a second chance. To keep building on what we’ve achieved and to reach the people who are still waiting for change we must strengthen our foundation, invest in capacity, and move toward a stable, sustainable future.

2026 is the year we secure the organisation behind the impact so our work can endure, expand, and continue changing lives.