REGISTERED COMPANY NUMBER: N1607881 (Northern Ireland) REGISTERED CHARITY NUMBER: 101557 Report of the Trustees and Financial Statements for the Year Ended 31 March 2023 for Prison Arts Foundatio Mccleary & Company Ltd Chartered Accountants Garvey Studios 14 Longstone Street Lisburn Co. Antrim BT28 ITP
Prison Arts Foundation Contents of the Financial Statements for the Year Ended 31 March 2023 Page Report of the Trustees I to 12 Independent Examiner's Report 13 to 14 Statement of Financlal Activities 15 Balance Sheet 16 to 17 Notes to the Financial Statements 18 to 25 Detailed Statement of Financial Activities 26
Prison Arts Foundation Report of the Trustees for the Year Ended 31 March 2023 Thc trustees who are also directors of the charity for th¢ purposes of the Companies Act 2006, PT¢sent their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to cliarlties Preparing their accounts in accordance with the Fiiiancial Reporting Staiidard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). OBJECTIVES AND ACTIVITIES Purposes and aims Our Charity's purposes as set out in the Objects contained in the company's memorandum and articles of association are, To promote for the public benefit the advancement of education of prisoners and ex-prisoners in Northern Ireland and further the charitable purposes established by the previous Pri50n Arts Foundation Trust. The aims of our charity are to.. develop the creative potential of Prisoners through PAF'S work within prisons. develop PAF'S creative work in the criminal justice system outside of prison. increase awareness of PAF and its WOTk' and to effectively market its programmes and products to relevant audienc¢s. ensure that PAF has the human resources to achieve its plans and they are effectively managed and given the opportunity to develop. ensure that PAF has the freelance artists, premises, and other physical resources it requires to achieve its plaiis and these resources are inanaged effectively and efficiently. ensure that PAF has the financial resources it requires to achieve its plans and these resources are effectively and efficiently managed. ensure the governance of PAF complies with the requiTem¢nts of the law and best practice. Ensuring our work delivers our aims We Teview our aims, objectives, and activities each year. This review looks at what we achieved and the outcomes of our work in the previous 12 moiiths. The rcview looks at the success of each key activity and the benefits tliey hav¢ brought to those groups of people we are set up to help. The review also helps us ensure our aims, objectives and activities remained fociised on our stated purposes. We have referred to the guidance containcd in the Charity Conmjission's general guidance on public benefit when reviewing our aim and objectives and in plaiining our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set. The focus of our work The inain objectives for the year continued to be the promotion for public benefit of the advancement of education of prisoners and ex-prisoners in Northern ITeland. Our mission is to inspire creativity and encourage personal and social change in offenders within the criminal justice system, through the arts. Th¢ arts are a power1 tool for engagement and creativity can play a signifIcant role in working towards the goal of rehabilitation. At its heart, art is an act of community. Our artists facilitate creative workshops covering everything from art appreciation to activities in music, eiamicslpottery. visual arts. woodcraft, creative writing. and drama. Through engagement in th¢se woikshops, people witli convictions ar¢ offcred an opportunity to reconnect with their own unique creativity and explore their potential for expT¢ssion and tlie making of meaning. Page I
Prison Arts Foundation Report of the Trustees for the Year Ended 31 March 2023 OBJECTIVES AIW ACTIVITIES How our activities deliver public benefit PAF shares the Department of Justice and Northern treland Prison Services vision of a criminal justice system that works in partnership with a range of statutory, voluntary and community sector organisations to ensure that individuals are given every possible opportunity to address their offending behaviour and are supported to live lives free from further offending. We work across Nl's criminal justice and secure systems. including custodial settings (serving prisoners) and people in the community (on probation, engaged with youth justice teams, and on community sentences). We work with people of all ages and backgrounds.. men, women, and young people with experience of the Criminal justice system. We have two major areas of activity which are prison and secure settings and cornmunity programmes. These activities bring benefits to the offender raising their self-awareness, helping tliem expi-ess and understand their feeliiigs, and developing their skills and self-discipline. These improvements in turn bring beiieflts to their families and comniunities, and to the staff who work iii prisons and other establisl]ments. Most importantly arts activity offers a divei-sion from re-offending. For the community at large, the overriding benefit of our activities is to help offenders mov¢ towards crime-free lives. The charity also benefits the public by raisiiig awareiiess and understaiiding of offenders through exhibition and showcasiiig of their artistic achievements. Activities and achievements Ivhich helped develop the creative potential of people in prisons and secure settings 2022123 This year our core prison residency programine was funded by the Depaitment for Justice through their Resettlement Branch Northern Ireland Prison Service and Assets Recovery Community Scheme (ARCS). We delivered a separated prisoner programme fuiided by the NI Executive Office through their Tackling Paramilitarism. Criminality and Orgallised Crime Progran)me. Finally, we continued to deliver an art therapy secure Setting residency pi"ogi"amme thanks to funding from ARN Foundation via Community Foundation Nl. W¢ delivered 1,170 developmental and motivational worksliop sessions. 605 face-to-face and 2 online - Maghaberry Pi"ison - 213 VisuallFine Art, - 212 Art Therapy, 153 Ceramic, 20 Woodcraft 9 Creativerfherapeutic Writing. 273 face-to-face - Magilligan Prison 168 Creative Writing 105 Music. 229 face-to-face and I l online - Hydebank Wood College and Women's Prison - 229 VisuaVFine Art and I I Creativerrhei'apeutic Wi'lting. 50 face-to-face - Shannon Clinic - all Art Therapy Page 2
Prison Arts Foundation Report of the Trustees for the Year Ended 31 March 2023 OBJECTIVES AND ACTIVITIES Our arttsts, writers and musician in residence had 5,227 participant engagements. 2,525 - Maghaberry 2,456 adult males 69 childTenlgtandchildren of serving male prisoners 1,659 - Magilligan all adult male prisoners 936 - Hydebank Wood College and Women's Prison 897 youiigjadult females 39 young males 107 - Shannon Cliiiic all adult malelfemale patients With 482 individual prisoners, approximately 33% of the average daily prison population for 2020121 (sourc¢ Doj report published Sept 2021) and 18 individual patients. I l young males - Hydebank Wood College and Women's Prison approximately 17 % of tlie average daily prison population 34 youngladult females - Hydebank Wood College and Women's Prison approximately 62 % of the average daily prison population 64 adult males - Magilligan Prison approximately 16 % of the averagc daily prison population 373 adult niales- Maghaberry Prison approximately 40 /0 of the avei'age daily prison population 18 adult male/f¢male patients - Shaiuion Cliiiic Totalling 12,639 engagement hours of programme. . 6,278 hrs - Maghaberry Prison 3,900 hrs- Magilligan Prison . 2,300 hrs - Hydebank Wood College and Women's Prison .161 hrs - Shannon Clinic Page 3
Prison Arts Foundation Report of the Trustees for the Year Ended 31 March 2023 OBJECTIVES AND ACTIVITIES Key prison and secure settings programme highlights throughout the year include: l. Writer in Residence Pamela Brown supported her creative writing students in Magilligan Prison to publish 4 collections of work. 'First-hand' writing from and about prisons isn't new. Prison literature has a rich tradition and creative writing Provides a key to unlocking ideas, unlocking insular thinking, and unlocking potential. Time In, the Prison Arts Foundation supported magazine, has been in existence for nearly a decade and provides the piimary platforni to reflect the creative output of our writers. It has evolved with the group and teaches research skills, journalism styles, computer and IT knowhow and provides an opportunity to consider what makes an interesting article or an engaging story. Thcy learn to make decisions about content and fomi as well as the many techniques for creating any piece of writing. The anthologies they put together, such as Embracing Art, give the writing a function, in the sense of making a fiiiished work wliich is sliowcased in print. This work gives PAF writers the seiise of belongiiig togetlier. The work they share with eacl) otlier in the class, teaches them how to critique and understand someone else's work. The CTeatioii of the first cross-border prisoii magazine All Thi was realised after inany productive inonths with reative collaboration between the Irish Prison Service and Prison Arts Foundation. The ethos was in keeping with Time In magazine.. 'by pi'isoners, for prisoners, featuring artwork and creative writing by people in cu.stody within prisons in all of Ireland. All In magazine aspires to serve as an outlet for alternative fonns of writing and to complement the poety and short stories featured in the Listowel Writing in Prison competition and the Koestler Arts Awards. Pamela Brown said in her first editorial that "A magazine that circulates through an institution is an integral dyiiamic for commuiiication, for uiiderstanding and for affinnatioii. It is a pleasure and lionour to work with the editorial board in selecting the content and devising the layout." 2. Artists/Writer and Musician in Residence alongside PAF staff organised or contributed towards 7 events in prison or secure settings, engaging 791 family members or friends of serving prisoners, staff and students of other organisations Ivorking within criminal justice settings. Together with staff from NIACRO and Belfast MET, PAF with the 5UPPOrt of Richard Taylor Governor in Charge at Hydebank Wood College and Queens University Belfast gave th¢ir students access 'Lnside the Prison System, to tackl¢ a real-world consulting challeng¢ in April 2022. They benefited from expert mentorship in a bid to tackle the problem of youth reoffending in Northern Ireland. One student on the programm¢ said, The experience has allowed me to cliallenge my assumptions by being open minded to different arguments and opinions. Artist in Residence Lucy Tuiner facilitated a one-off ait workshop duTing Maghaberry Prison's Cultural Day event in May 2022 which included a football competition between the prisoners followed by coaster painting and foods iiispired by Polish, British aiid Chinese cuisiiie. Fonner PAF Mente¢ Stephen Greer supported by Artist in Residence Bobby Mathieson spoke at Woodlands Juvenile Justice CentTe's end of tenn rewards event in June 2022. Stephen talked about his positive engagement with the arts whilst in prison and since his release. Page 4
Prison Arts Foundation Report of the Trustees for the Year Ended 31 March 2023 OBJECTIVES AND ACTIVJTIES A Senior Teacher at Woodland said "The young people here love art, many have entered and won a Koestler award. I wanted someoiie to talk about how the young people h¢Te could continue art in the commuiiity and maybe even mak¢ a career out of it In September 2022 PAF held our Annual General Meeting in Treacy Centre. Hydebank Wood College and Women's Prison. Pamela Brown, Writer in Residence Magilligan prison talked about her Work with PAF and the importance/impact of the arts and education in a prison setting. A female prison¢T at Hydebank, who had previously engaged with Pamela's writing workshops via zoom in Ash House during lockdown, also read out some of her award winning Llstowel and Ko¢stler Arts poetry- lastly they heai'd from Stephen Greer who's directionlpath in life lias con]pletely changed thanks to the arts and his engagement with education both in the prisoii setting and after his release. Musician in Residence Jonathan Bailie alongside members of the newly established music group in Magilligan prison perforn]ed at North West Regional College's {NWRC) education celebration events, September 2022 and March 2023 respectively. The music group also performed alongside spoken word perforn]¢mces from Writer in Residence Pamela Brown's writers, group at PAF'S Koestler Awards celebration event, January 2023. 3. Artistslwriter and Musician in Residence alongside PAF staff organised or contributed towards 2 events in community settings, engaging with 500 members of the public including family mernbers or friends serving prisoners, ex-prisoners key stakeholders and other guests working within criminal justice settings. In January 2023 artwork created by PAF and Belfast Met students were displayed at the Holocaust Memorial Day Trust's event in Belfast City Hall. The collaborative project titled Ordinary People showed students that every one of us has a part to play in challenging prejudice and discrimination in our society. In Marcli 2023 PAF held a special opening of our annual showcas¢ of prisoners works and invited family and friends of serving prisoners, and key stak¢holders within the criminal justice system. 4. Artist$/Writer and Musician in Residence alongside PAF staff organised or contributed towards 6 exhibitions/showcases of prisoner's creative works: 4 in Northern Ireland and 2 in UK, engaging Ivith knoivn audienee of over 10,000 members of the public and an approximate audience of 26,950 members of the public During Prison Week, October 2022, Artist in Residence Anne Scullin, worked witli LibTaries NI, and Belfast MET staff to display sludents work from Hydebank Wood College and Women's Prison in Newtownbreda Library. Belfast. This collection then went on to be displayed in Colin Glen Library, Belfast thought JanuaTy 2023. Artwork cr¢ated during the Ordinary People's project in partnership with Holocaust Memorial Trnst Nl also went on to be displayed in Central Library, Belfast during February 2023. Over 30 works by PAF students at Maghab¢rry, Magilligan and Hydebank Wood College and Women's Prison were displayed at Koestler Arts 'Freedom' exhibition in Southbank Centre in London from October-November 2022. It was their fifteenth annual UK exhibition, and was curated by Chinese contemporary artist, documentarian, and activist, Ai Weiwei. Page 5
Prison Arts Foundation Report of the Trustees for the Year Ended 31 March 2023 OBJECTIVES AND ACTIVITIES Koestler Arts also selected another PAF student's artwork to be displayed at their 'On My Plate, exhibition in South Hill Park Arts Centre, Berkshire frorn January-march 2023. The exhibition by women in the criminal justice system across the UK, was in partnership with the Doing Porridge project at University of SUeY 'Understanding women's experiences of food in prison,. The work explored food practices in prison, as well as the social and cultural meanings of food for individuals Prison Arts Foundation's annual showcase of art by scrving prisoners at Maghaberry, Malligan and Hydebank Wood College and Women's Prison, secure patients at Shannon Clinic, and ex-offenders in the community took place in 2 Royal Avenue, Belfast from 14th - 25th March 2023. This year's show was curated by our artists in residence to include works in liiie with Belfast City Council's theme of 'A City Imaging,. The exhibition featured a wide range of artfonns including painting, drawing, matchstick modelling, craft, music, and writing. It is important for PAF to engage the public in our work to raise awareness and undcrstaiiding of art by prisoners, to challenge public perception and encourage greater reintegration of cx-offcndcrs into society. Our exhibition was free to attend, opened daily from 10am-6pm and featured Audience Feedback Cards, on which visitors could write feedback to be sent directly to the artists, providing our students with an opportunity to connect widi people outside prison. Wlien we sell artworks on behalf of our students, a donation of 25 % is made to Victim Support. In conjunction with the exhibition, we launched th¢ Embracing Art anthology. These creative pieces were selected to bring together a variety of different writers, voices and as a broader representation of what's going on in the PAF creative writing class at Magilligan prison. Included were works by writers who hav¢ been writing for years and others who have only been writing for a few weeks. The writings selected coinmunicate a wide range of subject matter tliat all incorporate, sliowcase and are crucially "embracing art S. Artistslwriter and Musician in Residence alongside PAF staff supported 55 students to submit 126 entries to 3 creative competitions for people in the care of the criminal justice system. Listowel Writing An Prison competition - As the only dedicated creative writing competition for people in tlie care of the criminal justice system in Ircland, the competition at Listowel has a special place in the annual calendar for many prisoners with an interest in writing both in the Republic and Northern Ireland. Opportunities for self-expression mean a lot to people in custody and there is a sense of ownership of the ompetition amongst prisoners - that it beloiigs to them and that it addresses their situation - aiid they are attracted to participate and to have their voice heard for those reasons. The tlierapeutic value of the competition can be felt in th¢ entrie5. paiticipation fosters increased self-esteem. and winning a prize is seen as iecognition of talent and effort and an occasion for celebration and pride. This year Writer in Residence Pamela Brown supported I I PAF writers in Magilligan prison to submit 25 entries winning 4 awards. I st Short Story Interniediate category 3rd Short Story Getting started category . 3rd Poetry Advanced category . Highly Commended Short Story Advanced category Page 6
Prison Arts Foundation Report of the Trustees for the Year Ended 31 March 2023 OBJECTIVES AND ACTIVITIES The Koestler Awards for arts in criminal justice The competition allows prisoners and other people in the criminal justice system across the UK to submit artwork to their competitions. Possible outcornes for any submission include.. a certificate of participation provided to all entrants- written feedback from a piofessional artist- and a casli prize. In addition, some artworks are sold through Koestler Arts and/or displayed at ait exhibitions. As such, the competition therefore aims to recognise the contribution and talent of individuals creating artworks in Prison andlor tlie community. This year our Artists in Residence Anne Scullin, Lucy Turner, Marie Mccloy and Writer in Residence Pamela Brown supported their students to submit 82 entries winning 47 awaTds. 13 awards were won by PAF students in Maghabeny including 10 Visual Art and 2 Writing submissions 28 awards were won by PAF students in Magilligl iiicludiiig 26 Creative Writiiig and 2 Visual Art submissions 4 visual art awards were won by PAF students in Hydebank Wood College and Women's prison This is the highest number of achievements since we began submitting for Magilligan in 2014, and in terms of th¢ levels awaTded. This is without doubt a tcstimony to the dedication of the prisoner writers to the class, especially given the post COVID-19 difficulties and re-establishing the writers group among other challenges. Arkbound Writing With Walls National coinpetition Tliis was the first year that Writcr in Residence Pamela Brown supported I I PAF WTiters in Magilligan prison to submit 19 entries, winning l of 3 runner-up places and anoiher 4 writers having their work Selected for inclusion in Arkbound's anthology publication. Activities and achievements Ivhich helped develop PAF'S creative work in the criminal justice system outside of prison Thanks to funding from the Arts Council of Northern Ireland Annual Funding programm¢ PAF were able to deliver a short residency programme in Tliompson House, a Probation Approved hostel in Belfast. In partneTship with Start360 and the Community Sports Network, we continued to deliver the Support Hub initiative thanks to funding from Natioiial Lottery Community Fuiid and Dcpartment for Justice through their Resettlement Branch Northern Ireland Prison Service. Located in Belfast City Centre, tli¢ Support Hub offered a multi-component support package for prisoners on pre-release schemes, pcople returning to thc community following release from prison, those serving non-custodial sentences in the community including community service placements. W¢ delivered 285 developmental and motivational workshop sessions 223 face-to-face braille 0Up workshops and 9 face-to-face creative wiiting group WOTkshops Hub Support 30 face-to-face visual art group workshops - Thomp50n House 23 1-2-1 creative writing mentoring sessions - online Our facilitators, artist and wtiters in residenc¢ had 1,370 participant ¢ngagements. 1,307 - Support Hub 1,291 Braille 16 Creative Writing Page 7
Prison Arts Foundation Report of the Trustees for the Year Ended 31 Mareh 2023 OBJECTIVES AND ACTIVITIES 40 - Thompson House all Visual Art 23 - online all Creative Writing With 67 individuals. 61 adult males and females - Support Hub 4 adult males - Thompson House 2 adult males- online Totalling 8,844 engagement hours of progranune. 8,769 hrs - Support Hub . 41- Thompson House 34 - online Key community settings programme higlilights throughout the year include l. Artist in Residence Bobby Mathieson organised 2 exhibitionslshoivcases of his student's creative Ivorks in Belfast, engaging Ivith an approximate audience of 800 members of the public Artist in Residence Bobby Mathieson supported a Thompson House resident to Iiave his first solo exhibition in June 2022, Church House Belfast, headquarters of th¢ Presbyterian Church in Ireland. In November 2022 Bobby further supported him to showcase his artwork at Artcetera's bi-annual group exhibition in Belfast. The work was exhibited alongside 9 other talented local Artists from different backgrounds, art practices, styles, and ways of expresslng themselves. It was a great opportunity for the student to meet other arlists, discover their work in a welcovning environment and support him to establish hiinself within the local Art scen¢. 2. The Braille Unit Continued to develop as a commercially viable Ivorkshop employing volunteers to reflect diversity, to develop work ethic, self-esteetn and transferable skills under Ivorking office conditions while providing diverse AQA qualifications. The goal of the Braille project is to facilitate those leaving prison in community orientated business projects by providing indispensable 5¢1vices to the visually impaired as highly skilled Bi-aille transcribers and bookbinders. (Basic) Facilitating Con]munity Service requirements. This positive outlet reflects many years of iiivestmeiit in resources aiid people. The Braille Unit produces Braille, Moon and Tactile products at low cost for the visually impaired, to a very high professional standard in a niche market. Page 8
Prison Arts Foundation Report of the Trustees for the Year Ended 31 March 2023 OBJECTIVES AND ACTIVITIES Current activities Promoting Braille as a reading platfom) for those who find diffjculty with text. (sighted people) Tactiles for exhibits Braille Music for clients in England Teachinglproduction for choir, guitar, and piano perfonnances. Braille guitar book for learning BTaille music for guitar Advanced 4-part harmoni¢s (all instruments have a different language known to our specialist in the unit) Plans to teach a class in the unit, also anyone wishing to learn Braill¢. SupernlarkeH0teIS1RestaurantS'. Customer inforniation demonstrations for presentation In outlets nder preparation Braille as a community activity - VISUdl impaired civilian volunteers attend the Unit for specialist services aiding an Open University course with Proposals for a Postal Course in learning braille GCSE English LiteraNre Braille supplied to visually impaired person Large print hand music notes with appropriate contrasts for music Museum dir¢¢tional and infornlation tactiles for exliibits Insight acc¢ssibility - visual aid supply a training organlsation Oiigoing Braille Music for clients in UK and Ireland School textbooks Unit certificates RNIB recognis¢d Braille Transcription Certificates Equipping the workforce to have confidenc¢ in themselves and in applying foT jobs AQA - to quantify work skills acquired as a result of Braille production office skills Braille library foi- local intereSaUthOrS Learning braille as a proposed medium for English aiid Maths Page 9
Prison Arts Foundation Report of the Trustees for the Year Ended 31 March 2023 FINANCIAL REVIEW Financial position The Statement of Financial Activities on page 15 reflects a surylus of unrestricted incoming resources over unrestricted resources expended for the year to 31 March 2023 amounting to £4,559 (31 March 2022.. a surplus of £839), together with a deficit of restricted incoining resources over restricted resources expended for the year to 31 March 2023 amounting to £60,354 (31 March 2022= deficit of £4,652). The Unrestricted Funds carried forward on 31 March 2023 amount to £146,852 (31 March 2022: £142,293 and Restricted Fuiids on 31 March 2023 of £38,126 (31 March 2022.. £98,480), totalling OV¢Tall funds carried fonvard on 31 March 2023 of £184,978 (31 March 2022.. £240,773). Financial Review and Reserves Policy In association wÉth our principal funders, as detailed in notes 2 and I I to the finaiicial statcinents, and stakeholders we continued to focus on delivering an agreed programme of arts training and instruction within each prison in Northern Ireland. The amount directly ¢xpended on charitable activities in tlie year to 31 March 2023 was £328,211 (31 March 2022. £299,344). W¢ maintained tight control over our finances following the r¢view of our Financial Policy and Procedures. The Reserve Policy provided stability in the financial position of PAF. The policy of maintaining reserves at a level equivalent to approximately one year of fixed costs will continue. The focus for the year ahead will be to provide a program wliich can be funded without returning to the unstable position previously encountered. We will continue to keep our Pi-incipal Funders fully inforn]ed of our progress through their attendance as observers at the Board Meetings together with the provision of bricfiiigs at appropriate iiitervals to Senior Management in the fundiiig organisation PLANS FOR FUTURE PERIODS The focus for the year ahead will be to provide viable programmes of activity in prisons, secures settings and iii the cominunity within Cue1]t finaiicial liniits. We are endeavouring to sustain the standard. breadth and pace of work achieved this year in 2023124. We intend to devote particular attention to the problem of measuring the value of outcomes undei. the tern15 of the new Strategic Plan and prepare for the launch of a new Corporate Plan. STRUCTURE, GOVERNAIYCE AND MANAGEMENT Structure, Governance and Management The charity is controlled by its governing document, a deed of trnst, and CODstitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. Page 10
Prison Arts Foundation Report of the Trustees for the Year Ended 31 March 2023 The Prison Arts Foundation (PAF) a cliarit8bl¢ company limited by guarantee was inCoorated on 15 June 2011 and operates under Memorandum & Articles of Association with an initial Board of Directors drawn from the final trustees of the previous chai-itable trust of the same name. The origiiial Charitable Trust was fomiulated as a concept in the period 1995196 in coiisequeiice of discussions OTganised by the Probation Board for Northern Ireland {PBNI) and involving other statutory and voluntary agencies as well as concerned individuals. It was the concern of the agencies to build upon the good work and the momentum previously achieved by individuals working within the prison system and to produce a inore secure and continuing basis by fonnalising it. There was agreemeiit that the new body should in its essentials be independent of the responsibl¢ agencies, free therefore lo make its own decisions but nded from both statutory and voluntary sources who were persuaded of th¢ value of the work it would seek to do. PAF has wide powers to raise funds to advance the artistic abilities and aspirations of prisoners and ¢x-prisoners in NI. The charity has powers to engage staff and to hold Property. The selection of directors is influenced by their perceived interest in the welfare of prisoners, partlLipation in artistic activity OT community involvement. They are in consequence able to bring to directors, deliberations a dimension of Televant experience. Prison Arts Foundation follows the guidance of the Northern Ireland Council for Voluntary Action regarding the methods, policies and procedures for Tecrultment, appointment. and induction of new directOTsltrustees. The directors who served during the period are list¢d on page 12. The Prison Arts Foundation staffing is headed up by Mr Fred Caulfield Executive Director and supported by Miss Adele Campbell Arts Programme Cooi"dinator and Mrs Allison MooTe Researcher. Dui'ing the period I April 2022 to 31 March 2023 there were two full time members of staff. and one part time member of staff. It is the Executive Director's responsibility to oversee all operations including identifying programmes, contracting artistslpractitioners. events and assignments calculated to advance PAF'S central aims and objectives and to propose relationships with compatible bodies. The directors Tequire him to bring forward proposals for their approval, report periodically on progress and explain the extent to which the pury)oses of programmes are being niet, or the obstacles in the way of their full realisation. Th¢ Non-Executive DirectOTS delegate to the Executive Director the authority to take d¢cisions on aspects of approved programm¢s provided they are consistent with previously agreed principles. In addition to directly employed members of staff, PAF contracts th¢ services of ArtistslPractitioners who provide participants with instruction in a wid¢ range of artistic activities. The prison and secure settings and community programmes ar¢ funded by way of grant funding from a variety of sources. PAF is the subject of individual coiitracts for services the contracted artists are not company employees. The company has in place, insurance to protect itself against the risk of claims for comp¢nsation arising from its operations. Risk management The trustees have reviewed the major risks to which the charity is exposed and will continue to keep these under review. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number N1607881 (Northern Ireland) Registered Charity number 101557 Pagell
Prison Arts Foundation Report of the Trustees for the Year Ended 31 March 2023 Registered office Unit 3, Clanmill Arts & Business Centre Northern Whig Building 2-10 Bridge Street Belfast Co. Antrim BTI ILU Trustees Mr John Harold Baird Chartered Management Accountant Mr James Oliver Brannigan Retired Mr Geoffrey Kenneth Moore Rctircd Civil Servant Mr Thomas Matthew McKeever Rctired Ms Brid O'Gallchoir Artistic Director Mr Austin William Treacy Retired (appointed 12.11.22) Independent Examiner Jolin Mccleary FCA Mccleary & Company Ltd Chartered Accountants Garvey Studios 14 Longstone Street Lisburn Co. Antrim BT28 ITP Thanks and acknowledgement The Directors wish to record tlieir thanks to Fred Caulfield Executive Director and to Adele Cainpbell Arts Programme Co-coordinator and Office Manager for their sustained liard work and dedication tliroughout the year. Approved by order of the board of trustees on 30 August 2023 and signed on its behalf by.. ames Oliver Brannigan - Trust Page 12
Independent Examiner's Report to the Trustees of Prison Arts Foundation I report on the accounts of th¢ company for the year ended 31 March 2023, which arc set out on pages fifteen to twenty five. Respective responsibilities of charity trustees and examiner As the charity's trustees (and also the directors for the purposes of conipany law) you are responsible for the preparation of the accounts in accoi-dance with the requirements of the Cornpanies Act 2006. Having satisfied myself that tlie cliarity is not subject to audit und¢r compaiiy law and is eligible for independent examination, it is my responsibility to: examine the accounts under Section 65 of the Charities Act follow the procedures laid down in the general Directions given by the Charity Commission for Northern treland ]der Section 65{9)(b) of the Charities Act state whether particular matters have come to my attention. Basis of the independent examiner's report I have examined your charity accouiits as required under Section 65 of the Charities Act aiid my examination was CaLed out in accordance with the general Directions given by the Cliarity Conunission for Northern Ireland under Section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those Tecords. It also included onsideratioii of aiiy unusual items or disclosures in th¢ accounts, and seeking explaiiations from you as charity trnstees concerning any such matters. My Tole is to state whether any material matters have come to my attention giving me cause to believe: That accounting records wer¢ not kept in accordance with Scction 386 of the Companics Act 2006 That the accounts do not accord with those accounting records That the accounts do not comply with the accounting requirements of Section 396 of the Companies Act 2006 and with the Tnethods and principles of the 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 That there is further information needed for a proper understanding of the accounts to be reached. Independent examiner's statement Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirni that l am qualified to undertake the examination because l am a member of the Institute of Chartered Accountants in Ireland which is one of the listed bodies. I have completed my examination and have no concerns in r¢spect of the matters ( l ) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that Tcquire drawing to your attention. John Mccleary FCA Th¢ Institute of Chartered Accountants in Ireland Mccleary & Company Ltd Chartered Accountants Garvey Studios 14 Longston¢ Street Lisburn Pag¢ 13
Independent Examiner's Report to the Trustees of Prison Arts Foundation Co. Antrim BT28 ITP 30 August 2023 Page 14
Prison Arts Foundation Statement of Financial Activities for the Year Ended 31 March 2023 31.3.23 Total funds 31.3.22 Total funds Unrestricted Restricted funds funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 261,196 261,196 289,312 Investment income Other income 119 6,092 11,220 11,220 Total 11,220 261,196 272,416 295.523 EXPENDITURE ON Charitable activities Direct costs Support costs 288,453 32,497 288,453 39,758 259,403 39,941 7,261 Total 7,261 320,950 328,211 299,344 NET INCOMEI(EXPENDITURE) Transfers betiyeen funds 3,959 600 (59,754) (600) (55.795) (3,821) Net movement in funds 4,559 (60,354) (55,795} (3,821) RECONCILIATION OF FUNDS Total funds brought forward 142,293 98,480 240,773 244,594 TOTAL FUNDS CARRIED FORWARD 146,852 38.126 184,978 240,773 The notes forn] part of these financial statements Pag¢ 15
Prison Arts Foundation Balance Sheet 31 Mareh 2023 31.3.23 Total funds 31.3.22 Total funds Unrestricted Restricted funds funds Notes FIXED ASSETS Tangible assets 5,708 5,708 11,078 CURRENT ASSETS Debtors Cash at bank 32,172 140,063 32,172 178,189 33,849 223,642 38,126 172,235 38,126 210,361 257,491 CREDITORS Amounts falling due within one year 10 (31,091) (31,091) (27,796) NET CURRENT ASSETS 141,144 38,126 179,270 229,695 TOTAL ASSETS LESS CURRENT LIABILITIES 146,852 38,126 184,978 240,773 NET ASSETS 146,852 38,126 184,978 240,773 FUNDS Unrestricted funds Restricted funds 146,852 38,126 142,293 98,480 TOTAL FUNDS 184.978 240,773 Th¢ charitabl¢ company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023. The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledg¢ tlieir responsibilities for (a) ensuring that the charitable company keeps accounting records tliat comply with Sections 386 and 387 of the Companies Act 2006 and (b) prepaiing financial statements which give a true and fair view of the state of affairs of the charitable compaiiy as at the end of each fiiiancial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which othenvise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. The notes fonn part of these financial statements Pagc 16 continued...
Prison Arts Foundation Balance Sheet- continued 31 March 2023 These financial statements have been prepared in accordance with the provisions applicable to cl)aritable companies subject to the small companies regtme. Th¢ financial statements were appioved by the Board of Trustees and authorised for issue on 30 August 2023 and were signed on its bel)alf by: Mr James Oliver Brannigan - Trnste Mr John Harold Baird- Trnstee The notes form part of these financial statements Page 17
Prison Arts Foundation Notes to the Financial Statements for the Year Ended 31 March 2023 ACCOUNTING POLICIES Basls of preparing the financial Statements The financial statements of the charitable company> which is a public benefit entity under FRS 102, have been prepared in accordance witli 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 Iieland (FRS 102) (effective l January 2019),, Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. Income All inconie is recognised in the Statement of Financial Activities once the charity has entitlem¢nt to the funds, it is probable that the income will be received and the ainount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation comlnitting the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified undcr headings that aggregate all cost related to the category. Where costs cannot b¢ dir¢ctly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixtures and fittings Computer equipment 25% on cost 25 % on cost Taxation The charlty is exempt from corporation tax on its charitable activities. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only b¢ used for particular restricted purposes within the objects of the charity. Restrictions arise whcn Specified by the donor or when funds are raised for particular restricted purposes. Pension costs and other post-retirement benefits The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. Page 18 continued...
Prison Arts Foundation Notes to the Financial Statements - continued for the Year Ended 31 March 2023 DONATIONS AND LEGACIES 31.3.23 31.3.22 Grants 261,196 289,312 Grants received, included in the above, are as follows.. 31.3.23 31.3.22 Northern Ireland Prison Service Arts Council for Northeni Ireland Big Lottery Fund The Broml¢y Trust Assets Recovery Communities Scheme Probation Board Northern Ireland Northern Ireland Prison Service B9 Belfast City Council 126,106 54,822 38,677 10,000 4,000 3,000 21,255 3,336 117,984 47.881 77,357 10,000 15,925 2,400 17,765 261,196 289,312 INVESTMENT INCOME 31.3.23 31.3.22 Deposit account interest 119 NET INCOME/(EXPENDITURE) N¢t incomel(expenditure) is stated aft¢r charging/(crediting)- 31.3.23 31.3.22 D¢preciation - owned assets 5,970 5,380 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneTation or other benefIts for the year ended 31 March 2023 noT for the y¢aT ended 31 March 2022. Page 19 continued...
Prison Arts Foundation Notes to the Financial Statements- continued for the Year Ended 31 March 2023 TRUSTEES, REMUNERATION AIYD BENEFITS - continued Trustees, expenses Trustees reimbursed for expenses incurred during the year ended 31 March 2023 £638 and for the year cnded 31 March 2022 £144. STAFF COSTS 31.3.23 31.3.22 Wages and salaries Social security costs Other pension costs 83,152 3,636 707 104,066 6,897 737 87,495 111,700 The average monthly number of employees during the year was as follows: 31.3.23 31.3.22 Management Project staff Administration No employees received emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted funds funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 289,312 289,312 ivestmeiit income Other income 119 6,092 119 6,092 Total 6,211 289,312 295,523 EXPENDITURE ON Charitable activities Direct costs Support costs 259.403 34,561 259,403 39,941 5,380 Total 5,380 293,964 299.344 NET INCOMEI(EXPENDITURE) Transfers between funds 831 5,509 (4,652) (5,509) (3,821) Pag¢ 20 continued.-.
Prison Arts Foundation Notes to the Finaneial Statements - continued for the Year Ended 31 March 2023 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted R¢stricted Total funds funds funds Net movement in funds 6,340 (10,161) (3,821) RECONCILIATION OF FUNDS Total funds brought fonvard 135,953 108,641 244,594 TOTAL FUNDS CARRIED FORWARD 142,293 98,480 240,773 TANGIBLE FIXED ASSETS Fixtur¢s and fittings Computer ¢quipmeiit Totals COST At l April 2022 Additions 22,520 14,858 600 37,378 600 At 31 March 2023 22,520 15,458 37,978 DEPRECIATION At l April 2022 Charge for year 13,922 4,102 12,378 1,868 26.300 5,970 At 31 March 2023 18,024 14,246 32,270 NET BOOK VALUE At 31 March 2023 4,496 1,212 5,708 At 31 March 2022 8,598 2,480 11,078 Pag¢ 21 continued...
Prison Arts Foundation Notes to the Financial Statements- continued for the Year Ended 31 March 2023 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.23 31.3.22 Trade debtors Accrued income Prepayments 27,481 3,408 1,283 29,887 2,763 1,199 32,172 33,849 10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.23 31.3.22 Trade creditors Accruals and deferred income 27,284 3,807 26,071 1,725 31,091 27,796 11. MOVEMENT IN FUNDS Net movement in funds Transfers between funds At 31.3.23 At 1.4.22 Unrestricted funds General Fund 142,293 3,959 600 146,852 Restricted funds Big Lottery Fund The Community Foundation The Bromley Trust Mike Maloney Fund 70,057 5,763 20,260 2,400 (52,333) (4,070) (3,351) (600) 17,124 1,693 16.909 2,400 98,480 (59,754) (600) 38,126 TOTAL FUNDS 240,773 (55,795) 184,978 Page 22 continued...
Prison Arts Foundation Notes to the Financial Statements- continued for the Year Ended 31 Mareh 2023 ii. MOVEMENT IN FUNDS - continued Net rnovement in funds, included in the above are as follows.. Incoming resources Resources expended Movetnent in funds Unrestricted funds G¢neral Fund 11,220 (7,261) 3,959 Restricted funds Arts Council for Northem Ireland Northern Ireland Prison Service Big Lottery Fund The Community Foundation The Bromley Trust Assets Recovery Conllnunities Scheme Nortliern Ireland Prison Service B9 Probation Board Nl Belfast City Council 54,822 126,106 38,678 (54,822) (126,106) {91,011) (4,070) (13,350) (4,000) (21,255) (3,000) {52,333) (4,070) (3,351) 9,999 4,000 21,255 3,000 3,336 (3,336) 261,196 (320,950) (59,754) TOTAL FUNDS 272,416 {328,211) (55,795) Comparatives for movement in funds Net movement in fund5 Transfers between funds At 31.3.22 At 1.4.21 Unrestricted funds G¢n¢ral Fund 135,953 831 5,509 142,293 Restricted funds Arts Council for Northern Ireland Big Lottery Fund The Community Foundation Halifax Foundation The Bromley Trust Mike Maloney Fund ACNI- Old¢r People 1,796 71,354 9,507 2,870 20,000 2,400 714 (1.796) 4,212 (3.744) {2.870} 260 (5,509) 70,057 5,763 20.260 2.400 (714) 108,641 (4,652) (5,509) 98,480 TOTAL FUNDS 244.594 (3,821) 240,773 Pag¢ 23 continued...
Prison Arts Foundation Notes to the Financial Statements- continlled for the Year Ended 31 March 2023 11. MOVEMENT IIY FUNDS - continued Comparative net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General Fund 6,211 (5,380) 831 Restricted funds Arts Council for Northern Ireland Nortliern Ireland Prison Service Big Loltery Fund The Community Foundation Halifax Foundation The Bromley Trust Assets Recovery Cominunities Scheme Northern ITeland Prison Service B9 ACNI - Older People Probation Board NI 45,420 117,984 77,357 (47,216) (117,984) (73,145) (3,744) (2,870) (9,740) (15,925) (17,765) (3,175) (2,400) (1.796) 4,212 (3,744) {2,870) 260 10,000 15,925 17,765 2,461 2,400 (714} 289,312 (293,964) (4,652) TOTAL FUNDS 295,523 (299,344) (3,821) A curr¢nt year 12 months and prior year 12 months combined position is as follows: Net movement in funds Transfers between funds At 31.3.23 At 1.4.21 Unrestricted funds General Fund 135,953 4.790 6,109 146,852 Restricted funds Arts Council for Northern Ireland Big Lottery Fund The Community Foundation Halifax Foundation The Bromley Trnst Mike Maloney Fund ACNI- Older People 1,796 71,354 9,507 2,870 20,000 2,400 714 (1,796) (48,121) (7,814) (2,870} (3,091) (6,109) 17,124 1,693 16,909 2,400 (714) 108,641 (64,406) (6,109) 38,126 TOTAL FUNDS 244,594 (59,616) 184,978 Page 24 continued...
Prison Arts Foundation Notes to the Financial Statements- continued for the Year Ended 31 March 2023 11. MOVEMENT IN FUNDS - continued A cuent year 12 months and prior year 12 rnonths combined net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General Fund 17,431 (12,641) 4,790 Restricted funds Arts Council for Northern Ireland Northern Ireland Prison Service Big Lottery Fund The Community Foundation Halifax Foundation The Bromley Trust Assets Recovery Communities Scheme Northern Ireland Prison Service B9 ACNI - Older People Probation Board Nl Belfast City Council 100,242 244,090 116,035 (102,038) (244,090) (164,156) (7,814) (2,870) (23.090) (19,925) (39,020) {3,175) (5,400) (1,796) (48,121) (7,814) (2,870) (3,091) 19,999 19,925 39,020 2.461 5,400 {714) 3,336 (3,336) 550,508 (614,914) (64,406) TOTAL FUNDS 567,939 (627,555) (59,616) 12. RELATED PARTY DISCLOSURES Trustee expenses are detailed in note 5. These wer¢ the only related party transactions durlng the year. Page 25
Prison Arts Foundation Detailed Statement of Financial Activities for the Year Ended 31 March 2023 31.3.23 31.3.22 INCOME AND ENDOWMENTS Donations and legacies Grants 261,196 289,312 Investment income Deposit account interest 119 Other Income Other income 11,220 6,092 Total incoming resources 272,416 295,523 EXPENDITURE Charitable activities Wages Social security Pensions Travel, subsistence and conference costs Courses and workshops 83,152 3,636 707 3,203 197,755 104,066 6,897 737 2,022 145,681 288,453 259,403 Support costs Finance Bank charges 70 40 Other Rent Insurance Office costs Depreciation of tangible fixed assets 16,600 2,440 6,373 5,971 16,600 2.335 6,456 5,380 31,384 30,771 Governance costs Legal & professional fees Independent examination 6,218 2,086 7,036 2,094 8,304 9,130 Total resources expended 328,211 299,344 Net expenditure (55,795) (3,821) This page does not forn] part of the statutory financial statements Page 26