Company Registratlon Number: N1607881 Charity Nurnber: 101557 Prison Arts Foundation Annual Report and Unaudited Financial Statements for the financial year ended 31 March 2024 Mccleary & Company Ltd Chartered Accountants Garvey Studlo$ 14 Longstone Street Lisburn Co Antrim BT28 1TP Unlted Kingdom
Prison Arts Foundation CONTENTS Page Trustees, and Other Information Trustees, Annual Report 4-13 Statement of Trustees, Responsibilities 14 Independent Examiner's Report 15 Statement of Financial Activities 16 Balance Sheet 17 Notes to the Financial Statements 18-22 Supplementary Infomiation relating to the Financial Statements 23-26
Prison Arts Foundation TRUSTEES. AND OTHER INFORMATION Trustees John Harold Baird James Oliver Brannigan Geofftey Kenneth Moore Thomas Matthew McKeever Brid O'Gallchoir Austin William Treacy Charity Number in Northern Ireland 101557 Cornpany Registration Number N1607881 Regislered Office and Principal Address Unit 3, Clanmill Arts & Business Centre Northem Whig Building 2-10 Bridge Street Belfast Co Anlrim BT1 1LU United Kingdom Independent Examinor Mccleary & Company Ltd Chartered Accountants GaNey Studios 14 Longstone Street Lisburn Co Anlrirn BT28 1TP United 'ngdorn
Prison Arts Foundation TRUSTEES. ANNUAL REPORT for the financial year ended 31 March 2024 The trustees present their Trustees, Annual Report, combining the Directors, Report and Trustees, Report, and the unaudited financial statements for the financial year ended 31 March 2024. The financial statements are prepared in accordan with the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reportrng by Charities.. Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK an(J Republic of Ireland IFRS 102). The Trustees, Report contains the information required to be provided in the Trustees. Annual Report under the Slalemenl of Recommended Practice ISORPI guidelines. The trustees of the charity are also charity trustees for the purpose of charity law and under the charity's constitution are known as members of the board of Iruslees. In this report the trustees of Prison Arts Foundation present a summary of its purpose. governance. activilies, achievements and finances for the financial year 31 March 2024. The charity is a registered charity and hence the report and results are presented in a form which complies with the requirements of the Companies Act 2006 and, although not obliged to comply with the Statement of Recommended Practice applicable in the UK and Republic of Ireland FRS 102, the organisation has implemented its recommendations where relevant in these financial ststements. Mission, Objectlves and Strategy Mission Staternent Purposes and Aims Our Charity's purposes as set out in the Objects contained in the company's memorandum of association are, To promote for Ihe public benefit the advancement of education of prisoners and ex-prisoners in Northem Ireland and further Ihe charitable purposes established by the previous Prison Arts Foundation Trust. The aims of our charity ale lo 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 work: and to effectively market its programmes and products lo relevant audiences 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 plans and these resources are managed effectively and efficiently ensure that PAF has Ihe financial resources il requires to achieve its plans and these resources are effectivety and efficiently managed ensure the governance of PAF complies with the requirements of the law and best practice Ensuring ourwork dellvers our aims We review our aims. objectives, and activities each year. This review looks at what we achieved and the outmeS of our work in the pr8vious 12 months. The review looks at the success of each key activity and the benefits they have brought to those groups of people we are sel up to help. The review also helps us ensure our aim, objectives and activitie5 remained focused on our stated purposes. We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aim and objectives and in planning our future aclivilies. In particular. the trustees consider how planned activities will contribute to the aims and objectives they have set. The focus of our work The main objeclive5 for the year continued to be the promotion for public benefit, the advancBment of education of prisoners and ex-prisoners in Northern Ireland. Our mSssion is to inspire creativity and encourage personal and social change in offenders within the criminal justice system, through the arts. The arts are a powerful 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.
Prison Arts Foundation TRUSTEES. ANNUAL REPORT for the financial year ended 31 March 2024 Our artists facilitate creative workshops covering everything from art appreciation to activities in music. ceTamicslpollery. finefvisual arts, woodcraft, and creative writing. Through engagement in these workshops, people with convictions are offered an opportunity to reconnect with their own unique creativity and explo their potential for expression and the making of meaning. How our a¢tivities dellver public beneflt PAF shares both Ihe Department of Justice IDoJ} and Northern Ireland Prison Service (NIPS) vision of a criminal justice system that wort(s 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 fe 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 major areas of activity which are prison & secure settings and community programmes. These activities bring benefits to the offender- raising their self-awareness. helping them express and understand their feelings. and developing their skills and s8lf4iscipline. These improvements in turn bring benefits to their families and communities, and to the staff who work in prisons and other establishments. Most importantly arts activity offers 8 diversion from offendIng. For the community at large. the overriding benefit of our activities is to help offenders move towards crime-free lives. The charity also benefit5 Ihe public by raising awareness and understanding of offenders through exhibition and showcasing of their artistic achievements. Activities and achievemenls which helped develop the Creative potential of people In prisons and secure settings This year, our core Participalive Arts residency programme across the 3 prison settings Imaghaberry, Magilligan. and Hydebank Wood College & Women's prisons) received funding from the Department of Juslice through their NIPS Resettlement Branch. Additional support came from the Arts Council of Northem Ireland, the National Lottery Community Fund Awards for All, and the Halifax Foundation for Northern Ireland. We also received new funding from the Four Nations Inlemational Fund to build on our existing partnership with Irish Prison Service to now include the expertise of the Scottish Prison Service {HMP Shottsl lo support, as well as upskill, a new Creative Media residency in Magilligan prison during 2024125. Our Creative Arts Therapies residency programme continued in Maghaberry prison Ih8nk5 to funding from DOJ'S Assets Recovery Community Scheme and Shannon Clinic secure setting thanks to ARN Foundation Mental Health Fund. Throughout the year PAF were also commissioned to deliver several bespoke projects including Mural Art Project with separated female prisoners in partnership with Hydebank Wood College & Women's Prison Mosaic Art Project with veterans in Maghaberry prison in partnership with Soldiers,. Sailors, & Atmen's Families Association {SSAFAI Creative Recoveries Art Therapy Project in Maghaberry prison in partnership with South Easlem Health and SoGial Care Trust {SEHSCT} Th8 overall aim of our residency programm8s is to help those in custody and those coming oul of prison to develop new skills, aiding personal development, rehabilitation, and employment prospects upon release. The production of an individual work can lift the spirit,. it encourages a positive rather than a negative outlook of life. so essential for successful rehabilitation. Showcasing works raise self-esleern highlighting the ability to do something positive that is valued by peers, families, the public and themselves. This can in turn create a ripple effect throughout the prison. Engaging in extemal exhibitions both locally and oversees through the Koestler Art awards and the Lislowel Writers in Priso competition offers people with convictions opportunities lo have their work acknowledged by a wider audience with view lo sales of work and exposure wthin the art environment. Through engagement in artistic activitie5 prisoners create works of value. for display and public exhibition. Each year PAF stages, submits lo competitions and awards prisoners. athork across Northern Ireland. UK and Ireland including arts venues and galleries. community spaces. public buildings and prison environments. For PAF, the outcome is not just about the creation of works of value, it is about the process. It is about building the self-esteem. confidence and self-worth of those with profiles of social exclusion. including those dependent on drugs and alcohol. those with mental health issues and those with poor educalional allainments.
Prison Arts Foundation TRUSTEES, ANNUAL REPORT for the financial year ended 31 March 2024 Outcomgs achieved for servin risoners In Ma haber rlson Target Delivery Actual Delivery Provision of 587 participatory art and 142 creative art therapies workshops, broken down by target group and artform.. Provision of 554 participatory art and 114 creative art therapies workshops
General population: 207 Ceramics Separated.. 96 Visual Art Traveller community.. 23 Ceramic Life sentence: 46 Ceramic & 46 Woodwork Prison hospital- 61 Visual Art Complex needs & Older {50+ yrs old): 61 Visual Art Vulnerable.. 96 Art therapy, 46 Therapeutic Writing. 13 Visual Art Separated & their childrenl grandchildren- 26 combined artfoms Veterans Soldiers.. Sailors, & Airmen's Families Association SSAFA referrals.. 8 Mixed Media. General population.. 161 Ceramic Separated: 90 Visual Art Traveller community.. 22 Cerami¢ Life senten. 33 Ceramic & 45 Woodwork Receptions into custody.. 5 Visual Art Prison hospital.. 57 Visual Art Complex needs & Older (S0+ yrs old): 60 Visual Art & 19 Ceramic Vulnerable= 81 Art therapy, 33 Therapeutic Writing, 9 Ceramic, 12 Visual Art Separated & their Childrenl grandchildn.. 24 combined artforms Veterans - Soldiers,, Sailors, & Airmen's Families Association {SSAFAI referrals- 8 Mixed Media Adhoc General population: 5 Visual art & 4 non-art Koestler submissions. Target Engagement Actual Engagoment 3645 prisoner engagements 130 childrenlyoung family members of serving prisoners engagements 8770 participant engagement hours 1750 programme hours Improved relationships with families, peers and community for 285 individual male prisoners & 20 individual childrenlyoung family members of seNing prisoners-, and reducing their risk of reoffending upon release 3118 prisoner engagements 141 childrenfyoung family members of serving prisoneTS engagements 6825 participant engagement hours 1573 programme hours Outcomes achieved for servln risoners in Ma an rison Target Delivery Actual Dellvery Provision of 375 participatory art workshops. broken down by target group and artrorm.. Provislon of 358 participatory art workshops General population: 184 Creative Writing, 103 Music, 72 visual art & 16 Media workshops. General populalion- 174 Creative Writing. 110 Music. 58 Wisu81 Art & 16 Media. Target Engagement Actual Engagement 1875 prisoner engagements 4550 participant engagement hours 910 programme hour5 Improved relationships with families. peers and community for 58 individual male prisoners., and reducing their risk of reoffending upon release 2335 prisoner engagements 5679 participant engagement hours 858 programme hours
Prison Arts Foundation TRUSTEES. ANNUAL REPORT for the financial year ended 31 March 2024 Outcomes achleved for servin risoners In H debank Wood Colle e & Women's rlson Target Dellvery Actual Delivery Provision of 246 participatory art workshops, broken down by target group and artform.. Provision of 232 participatory art workshops
General population aduluyoung offender female.. 92 Fine Art & 88 Visual Art Separated female.- 27 Visual Art & 9 Creative writing Vulnerable female= 26 Visual Art General Population young offender male118-21 yrs old).. 4 Visual Art General population adultlyoung offender female.. 96 Fine Art & 88 Visual Art Separated female: 15 Mixed Media & 7 calIve Writing Vulnerable female.. 22 Visual Art General population young offender male {18-21 yrs old).. 4 Visual Art Target Engagement Actual Engagement 1122 prisoner engagements 2769 participant engagement hours 597 programme hours Improved relationships with families, peers and community for 6 individual young male and 31 young femaleladull remand prisoners., and reducing their risk of reoffending upon release 1179 prisonerengagements 2939 participant engagement hours 570 programme hours Outcomes achieved for atients in Shannon Clinic secure settin Target Delivery Actual Delivery Provision of 11 participatory art workshops, broken down by target group and artform: In summary 4 creative art therapy & 8 participatory visual art workshops Male & Female patients including serving prisoneTS'. 11 Visual Art Tar etEn a ement Actual En ement 55 palient engagements 165 participant engagement hours 33 programme hours Improved relationships with families, peers and ¢ommunily for 5 individual patients 25 patient engagements 72 participant engagement hours 36 prograrnme hours Activities and achievements which helped dovolop PAF'S creative work in the criminal justice system outside of prison In partnership with Start360 and the Cornmunity Sports NeOrk ICSN}, PAF conlinlted to deliver the Support Hub initiative thanks lo funding from National Lottery Community Fund. and support from the Department for Justice through their Resettlement 8ranch Northern Ireland Prison Service and Mike Moloney Award scheme. The overall aim of the programme was to provide education, employment support and advice. therapeutic 5UPPOrt (Start3601.' gym. physical activity training sessionslactivits'es and dietary advice (CSN),. visual art and creative writing workshops. as well as the opportunity to volunteer in the Braille transcribinglprinting unit IPAF}.
Prison Arts Foundation TRUSTEES. ANNUAL REPORT for the financial year ended 31 March 2024 Outcomes a¢hieved for PAF partl¢ipants attending the Support Hub, PBNI appToved hostel & other community settlngs Target Delivery Actual Delivery Provision of 230 developmental and motivational braille workshop and 115 participatory art workshops, lo community members, prisoners on preltemporary release schemes, people returning to the community following release from prison, those serving non-custodial sentences in the community including community service placements Provision of 183 developmental and motivational braille workshops and 68 participatory art workshops
Community members, prisoners on preltemporary release schemes, people returning to the community following release from prison, and community service placements= 183 Braille transcribing workshops Prisoners on temporary release schemes, people returning to the community following release from prison, those serving non-custodial sentences in the community.. 51 mentoring & 14 group Creative Writing & 3 Art workshops Target Engagement Actual Engagement 1493 participant engagements 7698 participant engagement hours 1598 programme hours Improved relationships with families. peers, and community for 61 individuals 985 participant engagements 5033 participant engagement hours 1405 programme hours Key programme highlights throughout the year include providing a platform for our participants to communicate their views, feelings and experiences to others who would not nomially hear them (whether in the criminal justice setting itself through our in-house publication or more widely in society through public exhibitions and external competition & awards) with the aim of changing the discourse about prisoners and more generally people who have received criminal convictions. Our exhibitions and publications were made possible by the generous support from individuals trusts and foundations, and organisations. Special thank5 to our exhibition hosts, 2 Royal Avenue & Libraries Nl. and our exhibition funders.. Department for Justice - Northern Ireland Prison Service & Organised Crime Task Force, Arts Council of Nl. Community Fund Nl and The Community Foundation Nl. Outcomv 1: Publl¢ation of 3 In house prlson rnagazlnes & 3 anthologieslcoll¢ctions of work and 1 Gommunlty anthology Time In magazine's 1st issue was published (summer) 2013, this year, we reached a significant ten-year milestone. It was the first occasion PAF commissioned a prisoner guest editor who played a vital role in curating Ihe high-quality contributions and driving the review process for this special issue publication. The success of this model endorse5 the dedication. professionalism, and vision of the guest editor whose efforts and commitments we hugely apprgciate. thereby setting a standard and template for future Time In guest editors. The guest editor M8gilligan prison Ilssue 20. Summer 20231 wrote, .1 have had the pleasure of reflecting on the past decade forguidance on Ihis venture, and as part of the decennial celebrations, Time In is proud to announce that over the past len ye8rs there has been an astounding 195 awards issued by Koesller, Listowel. Athbound and Prison Reform Trust. This in itself is a testimony to the encouraging and fruitfvl atmosphe within the Prison Arts classes in Magilligan, and equally as important, the invaluable contributions of the facilitators."
Prison Arts Foundation TRUSTEES. ANNUAL REPORT for the financial year ended 31 March 2024 This year's anthology Reflections was a collaborative project between writers in the group, and those with a particular interest and aplilude for the visual arts. The hope was that the poems within offer an insight into the lives and memories of those who took part. Some of the writers have had little writing experience, and for many this will have been their firsl-time putting pen to paper. The collection offers a 'reflection' of the talent that lies beneath the surface. Visually, individual Mayllies were hand-drawn and positioned manually to create a 'flipbook' effect. This was developed using a polychrome method lo duplicate the lifecycle of the insect. Prisoners, Week ran from 8th_ 14th October this year. This inter-denominational event was an opportunity for bridging the division beeen prisoners and those in our communities. An event was coordinated by Fr Kevin Mulhem. and Magilligan's Creative Writing Group Father Kevin said. The inclusion of Prisoners involvgd in creative wnting has helpedpeople to have 8 greater understanding of people in Prison. Everything was ppared by the pnsoners fhis was evident in the cards with theirpoetry on them, y8t more especially on the letters written by the prisoners themselves. In my own Parish the event was received with a certain enlhusiasm due to my involvement Mth the prisone in Magilligan and in the preparation of the literalure produced. Several have enquired about writing to a prisoner or the possibilily of finan81 support if needed." Father Kevin Mulhern. Magilligan prison, asked the writers, group to create postcards, posters and compose letters explaining what prison life means to them and their families. The students hoped that this went some way lo breaking down stigmas that exist around prisoners. and re-humanising them in society's eyes. The postcards and letters were available in all the parishes in the Dery diocese raising £175 for PAF. This year we supported a member of the writing group lo publish a collection of work called Opportunity- He wrote that this was his first experience of prison and he fell like he was just thrown into a cell, on his own with no infomation on what to do or happens next. He was left lo figu things out on his own and was afraid to ask for help as he didn't want anyone to know this was his first time or show any kind of weakness or fear. So. in response lo this experience, he sat in his cell with a pen. paper and began lo write about what he had obseNed which developed into a booklet which he made for himself wishing someone had given it to him when he arrived. The Prison Safety & Support Team in Magilligan added the booklet to their introductory packs and members of the group circulated amongst new transfers. An Ask Him prison mentor said, tre meet new arrivals to Magilligan on a weekly basis. For many this is their first fyme in prison. we offer this booklet to all the people we meet." Finally. a member of the writing group attending the Support Hub was supported by PAF to publish his first poetry anthology Dragged Up Through the Troubles. The 8Uthor began his creative writing journey with PAF whilst serving prison sentence back in 2018. until that point, he had never read a book. He credits PAF with guiding him on his creative palh as a writer. Outcome 2: Collaborating on 9 exhlbltions & 3 event$ across prlson, secure & ¢omrnunity settings Exhlbitionslevents Engagement
The Embracing Emotions.- Inspiring Hope exhibition was a collaborative project with Nl Prisons, Belfast Mel. Samarilans, & Libraries. The students involved wanted lo highlight the positive work and support provided by the Samaritans both in the community and in our prisons. The paintings and poems were personal to each prisoner. They were real and hard hitting and created to make people think about the impact of mental health issues: how they have personally been affected and how these issues exist throughout our communities. Approx. audience engaged 3500. Embracing Ernotions- Inspiring Hope Art exhibition in community libraries June '23- Anlrim July'23- Dungiven August'23- Holywood September'23 - Lurgan October'23- Omagh HydebankArt in community Art exhibition SeptemberlOclober- Newtownbreda, Belfast
Prison Arts Foundation TRUSTEES. ANNUAL REPORT for the financial ear ended 31 March 2024 The M8ghaberryArt exhibition was a collaborative project wilh Nl Prisons to support lo conditions that create a 'good' prison visit, focusing on the role that art plays in creating a positive experience for families. MaghabeTry inhouse Art exhibition
April '23 - March '24 Shannon Clinic inhouse Art exhibition October'23 The Hydebank Wood College & Women s prison Art exhibition was a collaborative project with Nl Prisons. Belfast Met & Libraries Nl lo celebrate Libraries Week 2023 by displaying students. art in a community selting. 48 PAF students whose work was chosen for exhibitions could celebrate their achievements with family and friends, helping to build and reinforce the relationships which are vital to rehabilitation and resettlement. Shannon Clinic Art exhibition was a collaborative project with Belfast Health and Social Care Trust to highlight the end of a 2-year project. Annual exhibitlon Over 22.350 audience members engaged. PAF'S second annual exhibition at 2 Royal Avenue Belfast Reflections utilised forms of art. music and writing. the selected works, explored themes in relation to the criminal justice system. While the names of individual artists from within the prisons were not identified. to protect their identities, the pieces We strikingly individual, conveying the lived experiences and multifaceted emotions of life in prison and secure settings. Parallel to the exhibition, PAF launched a collection of poem5 and narratives written by the creative writing group at Magilligan prison. Approximately 145 individuals supported by PAF staff to display their own art. music, and writing. The opening night on 7 March was attende by 100 invited guests, which included family members of serving prisoners whose work was on display. and over 250 members oflhe public, as part of Belfast City Council's Late- Night Art Belfast Tour 2024. The exhibition was attended by over 22,000 visilorslmembers of the public from 4 March to 3 April 2024. Over 90°A of audience member feedback rated the exhibition 515, Loved it! Student celebration events in partnership with Nl Prison Approx. audience engaged 150 Prison location 1 event at Magilligan prison November 2023 2 events at Maghaberry prison January 2024 Holding inlemal prison celebration events was a chance to appreciate what PAF students had achieved through their engagement in our workshops. Students were given the opportunity to highlight the significant role that the art has played in their rehabilit81ion journey and provides skills to support their lives on release. 57 PAF students were rewarded for their achievement and the showcases opened new horizons for some of society's most disadvantaged and rnarginalised people. The event in Magilligan enabled students to receive extemal encouragernent from invited family members & friends, as well as guests which included inlemal staff & others working within criminal justice. This opportunity will go towards helping them build self-confidence, positive relationships, and their engagement with education. The awards won by students at Magilligan prison included Arkbound's Prisoner Writing competition and Koesuer Arts Awards which were presented by guest speaker Kathy Donaghy, award-winning Journalist & Writer. Whilst the awards won in the Listowel's Writing in Prison compelilion were presented by Tom Shortt. Arts Officer Irish Prison Service. PAF staff also supported a member of the writers. group to highlight works on behalf of the students by giving a spoken word performance & members of the music group were able to perform a mixture of original and cover songs to invited guests. 10
Prison Arts Foundation TRUSTEES. ANNUAL REPORT for the financial year ended 31 March 2024 A student said, °PAF helps us (prisone) to gst8blish ourselves wilhin the creabve/exhibitions community rather than r8fherlinked to our offending p8Sts." Outcome 3: Submittin work on behaH of our students to com etitlons & awards Breakdown of ¢ornpetitlon and award opportunities Number of submissions
Koestler Art Awards Approx. 120 new submissions on behalf of PAF students April 2023 This year was a record year for the Koesller Arts Awards on several different fronts. Over eight thousand entries were received from people around the UK, more than in any recent recorded year and a lolal of thousand three hundred and fifty awards were given acmss fifty-two categories in hundred and sixty-five settings. Over the years. judges have in¢luded Turner Prize- winning artist Jeremy Deller. Poet Laureate Carol Ann Duffy. representatives from the Victoria & Albert Museum. the British Council, the National Theatre, Speech Debelle, and Louis Theroux. Winners from current year submissions received in August 2023 and included 52 awards across 22 creative categories 2 Platinum awards {1 Maghaberry &1 Magilligan) 2. 3 Gold awards (2 Magilligan & 1 Maghaberry) 2 Silver awards {2 Magilligan) 4. 8 Bronze awards14 Maghaberry & 4 Magilligan) 5 Outstanding Debut awards (3 Magilligan, 1 Maghaberry & 1 Hydebank) 7 Highly Commended awards{5 Magilligan & 2 Maghaberry} 7. 24 Cornmended awards (17 Magilligan, 3 Maghaberry, 3 Hydebank & 1 Shannon Clinic, 1 Community} This year's event saw artists like Hot Chip (Computer Generated Music), Louise Galvin {Hairslyling) and Chelsea McDonagh INon-Fiction. Blog, Essay. Article and Review) assess and give recognition to the skill. effort, and ambition of artists in secure settings. 5 entrie5 were displayed at their 'lN CASE OF EMERGENCY. exhibition Southbank Centre 2 November- 17 December 2023. Royal Festival Hall Southbank Centre London 'KaleidosGope' Highly Commended Award for Poem (Maghaberryl 'Girt with Golden Earring, (Hydebank) Poppy Field, Commended Award for Needlecraft (Hydebank) Lle Chair, Imaghaberryl 'T8mpered' Gold Award for Singer-Songwriler- Original Imagilliganl 3 entries to be published in Koestler Voices Vol. 4 August 2023 - 'Kalgidoscope' Highly Commended Award for Poem Imaghaberryl 'This Place. Silver Award for Poem {Magilliganl 'Chain' from Section 18 Poelry Collection. Bronze Award Imagilligan) Listowel Writing in Prison competition Listowel Writers, Week offer prison writers a rare opportunity to enter their work into the creative writing competitions that are a hallmark of Ireland's oldest literary festival. The short story and poetry cate ories have a distinctive lace in the annual 55 new submissions February 2024 Nl previous year notification was received in May 2023 and included 5 winners - 'The Origins of Fdrick, 31d Short story Advanced category {Magilliganl 11
Prison Arts Foundation TRUSTEES. ANNUAL REPORT for the financial ear ended 31 March 2024 writing calendar for prison writers, as well as the Arts and Education Cent$ with teachers and Writers-in-Residence integrate the competition into their Creative Writing Programmes which offer skill development, focus, productivity, engagement with literature and confidence building. When the Sun met the Moon, 181 Short Story Intemiediate category {Magilliganl 'The Wilch Trials, 2nd Short Story Intemiediate category {Magillig8nl Alan Munroe A Deadly fe Sentence, 3rd Short Story Intermediate category {Magilligan) A Prisoners Love, 2nd Short Story Getting Started category (Hydebank) Summary of Listowel Writers, Week 2023 - 214 entries from 118 writers (95 Rol & 23 Nl), 13 prisons in Rol & 2inNI
Imprisoned Art prison writing project 36 submissions to Imprisoned Art's prison writing project. Imprisoned Art is a small non-profit aiming to shine light on the abundance of talent in prisons and secure hospitals. They collect submissions for a selfyublished book of art and writings on the theme of "the experience of imprisonment". A Koestler award entrant said, "Poetry and writing are lifelines in the dartest of moments.. Structure, Governance and Management The Prison Arts Foundation (PAFI charitable company limited by guarantee was incorporated 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 charitable trust of the same name. The original Charitable Trust was formulated as a concept in the period 1995196 in consequence of discussions organised by the Probation Board for Northern Ireland IPBNI) and involving other slalulory and voluntary agencies as well as Conrned individuals. It was Ihe 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 more secure and continuing b8SIS by formalising it. There was agreement that the new body should in its essentials be independent of the responsible agencies. free therefore lo make its own decisions but funded from both statutory and voluntary sources who were persuaded ol the value of the work it would seek to do. PAF has wide powers lo raise funds lo advance the artistic abilities and aspirations of prisoners and ex-prisoneis in Nl. There are powers ft)r the company to engage staff and to hold property. The selection of directors is influenced by thelr perceived interest in the welfare of prisoners, participalion in artistic activity or community involvement. They are in consequence able to bring to directors, deliberations a dimension of relevant experience. Prison Arts Foundatlon follows the guidance of the Northern Ireland Council for Voluntsry Action regarding the methods, policie5 and procedures for recruitment, appointment, and induction of new directorsllrustees. The directors who served during the period are listed on page 13. The Prison Arts Foundation staffing is headed up by Mr Fred Caulfield Executive Director, supported by Miss Adele Campbell Arts Programme Coordinator, Mrs Allison Moore Research and Development (resigned December 2023} and Mrs Christine Mcsherry Research and Development lappoinled January 20241. During the period 1st April 2023 10 315t March 2024 there were full time members of staff. and part time members of staff. It is the Executive Director's responsibility lo oversee all opgrations including identifying programme$, contracting artistslpractitioners. events and assignments calculated to advance PAF'S central aims and objectives and lo propose relationships wSth compatible bodies. The directors require him lo brSng forward proposals for their approval, report periodically on progres5 and explain the extent lo which the purposes of programmes are being met. or the obstacles 12
Prison Arts Foundation TRUSTEES. ANNUAL REPORT for the financial year ended 31 March 2024 in the way of their fvll realisalion. The Non-Execulive Directors delegale lo the Executive Director the authority to take decisions on aspects of approved programme$ provided they are consistent wth previously agreed principles. In addition to directly employed members of staff. PAF contracts the seNi¢es of ArtislslPractitioners who provide participants with instruction in a wide range of both artistic aclivilies. The prison & secure settings and community programmes are funded by way of grant funding from a variety of sources. PAF is the subject of individual contracts for services - the contracted artists are not company employees. The company has in place, insurance to protect itself against the risk of claims for compensation arising from its operations. Finan¢ial Review The Statement of Financial Activities on page 16 reflects a deficit of unrestricted incoming resources over unrestricted resources expended for the year to 31 March 2024 amounting lo £4,659131 March 2023.. a surplus of £4,559), together with a deficit of resln¢ted incoming resources over reslricled resources expended for the year to 31 March 2024 amounting lo £12,542 {31 March 2023.. deficit of £60,354). The Unrestricted Funds carried forward on 31 March 2024 amount to £142,193 {31 March 2023.. £146,852) and Restricted Funds on 31 March 2024 of £25,584 {31 March 2023: £38,126). lotaling overall funds carried forward on 31 March 2024 of£167,777 {31 March 2023.. £184.978}. Principal Risks and Uncertaintles The trustees have reviewed the major risks to which the charity is exposed and will continue to keep these under review. Plans for futu periods The focus for the year ahead will be to provide viable programmes of activity in prisons, secure settings and in the ccmmunily within current financial limits. We are endeavouring to sustain Ihe standard, breadth and pace of work achieved this year in 2024125. We intend to devote particular attention to the problem of measuring the value of outcomes under the terms of the new strategic Plan and prepare for the launch of a new Corporate Plan. Trustees The trustees who seNed throughout the financial year, except as noted. were as follows- John Harold Baird James Oliver Brannigan Geoffrey Kenneth Moore Thomas Matthew McKeever Brid O'Gallchoir Austin William Treacy Compliance wlth Sector-wldè Legislatlon and Standards The charity engages pro-actively with legislation. standards and codes which are developed for the sector. Prison Arts Foundation subscribes lo and is compliant with the following.. The Companies Act 2006 The Charities SORP IFRS 102) Thanks, and acknowledgement The Directors wish to record thanks lo Fred Caulfield Executive Director and to Adele Campbell Arts Programme Coordinalor for their sustained hard work and dedication throughout the year. Approvgd by the Board of Trustees on 2 October 2024 and signed on its behalf by: r James Oliver Br ig• 13
Prison Arts Foundation STATEMENT OF TRUSTEES, RESPONSIBILITIES for the financial year ended 31 March 2024 The trustees, who are also directors of Prison Arts Foundation for the purposes of company law. are responsible for preparing the financial slalements in accordance with applicable law and regulations. Company law requires the trustees as the directors to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the trustees must not approve the financial ststements unless they are satisfied that they give a true and fair view of the stale of affairs of the company and of the profil or loss of the company for that period. In preparing these financial slatemenls, the trustees are requlred to.. select suitable accounting policies and apply them consistently., make judgements and estimates that a reasonable and prudent., slate whether the financial statements have been prepared in accordance with the relevant financial reporting framework. identify those standards, and note the effect and the reasons for any material departure from those standards," and prepare the financial statements on the going concem basis Ltrnless il is inappropriate to presume that the ¢harity will continue in operation. The trustees confirm that they have complied with the above requirements in preparing the financial statements. The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure thal the financial statements comply with. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Board of Trustees on 2 October 2024 and signed on Its bohalf by: Mr Jarnes Oliver Brannigan 14
Prison Arts Foundation INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF PRISON ARTS FOUNDATION We have examined the financral slalements of the charity for the financial year ended 31 March 2024, which comprise the Statement of Financial Activities (incorporating an Income and Expenditure Account}, the Balance Sheet and the related notes. This report is made solely lo the charity's members. 8$ a body, in accordance with Chapter 3 of Part 16 ofthe Companies Act 2006. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the Board of Trustees that we have done so. and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility lo anyone other than the charity and the charity's members, as a body, for our work, or for this report. Respectlve responslbllities of trustees and examiner The charity's Iruslees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006. The charity's trustees consider that an audit is not required for this financial year under Chapter 3 of Part16 ofthe Companies Act 2006 and that an independent examination is required. It is our responsibility to.. examine the financial statements under section 65 of the Charities Act. follow the procedures laid down by the general Directions given by the Charity Commission for Northern Ireland under section 65(9llb) of the Charities Act: and slate whether paCUlar matters have come to our attention. Basls of independent examinerfs report We have examined your charity financial statements as required under section 65 of ihe Charities Act and our examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9llb) of the Charities Act. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the trustees con¢eming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as lo whether the accounts present a 'true and fairf view and the report is limited to those matters set out in the statement below. In connection with our examination. no matter has come to our attention which gives us cause to believe that in. any material respect.. accounting records were not kept in accordance with section 386 of the Companies Act 2006 the financial statements do not accord with those accounting records the financial statements have not been prepared in accordance with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice applicable to charities preparing their accounts in a¢cordance with the Financial Reporbng Standard applicable in the UK and Republic of Ireland {FRS1021 there is further information needed for a proper understanding of the accounts to be reached. Independent examiner's statement We have no concems and have come across no other matters in connection with the examination to which attention should be drawn in this report in order lo enable a proper understanding of the financial stst8menls lo be reached. John Mccleary FCA MCCLEARY & COMPANY LTD Chartered Accountants Garvey Studios 14 Longslone Street Lisburn Co Anlrim BT28 1TP United Kingdom Date.. 2 Octobgr 2024 15
Prison Arts Foundation STATEMENT OF FINANCIAL ACTIVITIES {Incorporating an Income and Expenditure Accauntl for the financial year ended 31 March 2024 Unrestricted Restricted Funds Funds 2024 2024 Total Unrestricted Restricted Funds Funds Funds 2024 2023 2023 Tolal Funds 2023 Notes In¢ome Donations and legacies Other income 285,888 285,888 8,917 261,196 261,196 11,220 8,917 11,220 Total Income 8,917 285,888 294.805 11,220 261,196 272,416 Expenditure Charitable activities 13,576 298.430 312,006 7,261 320.950 328,211 Nol incomel{expendlture} (4.659) (12.542) (17,201) 3,959 (59,754) (55,7951 Transfers between funds 600 16001 Net movement in funds for the financial year (4,659) (12,542) (17,2011 4.559 (60,354) {55.7951 Reconciliation of funds: Total funds beginning of the year 12 146,852 38,126 184,978 142,293 98.480 240,773 Total funds at the end of the year 142,193 25,584 167.777 146,852 38,126 184,978 The Statement of Financial Activities includes all gains and losses recognised in the financial year. All income and expenditure relate to continuing activities. The notes on p8ges 18 10 22 form part of the financial statements 16
Prison Arts Foundation Company Number: N1607881 BALANCE SHEET as al 31 March 2024 2024 2023 Notes Fixed Assets Tangible assets 1,985 5,708 Current Asset$ Debtors Cash at bank and in hand 22,333 173,740 32.172 178,189 196.073 210,361 Credltors: Amounts falling due within one year 10 {30,281> 131.091) Net Current Assets 165.792 179,270 Total A$$ets less Current Llabilities 167,777 184,978 Funds Restricted trust funds General fund lunrestrictedl 25.584 142.193 38.126 146,852 Total funds 12 167,777 184,978 These financial slalemenls have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006. For the financial year ended 31 March 2024 the charity was enlilled lo exemption from audit under section 477 of the Companies Act 2006- and no notice has been deposited under section 476. The trustees confirm that the mernbers have not required the company to obtain an audit of its financial statements lor the financial year in question in accordance with section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting cOrdS which comply with section 386 and for preparing financial statements which give a true and fair view of Ihe stale of affairs of the charity as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply wilh Ihe requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the Charity. The financial statements have been prepared in accordance with the provisions applicable to cornpanies subject to the small companies, regime and in accordan with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" applying Section 1A of that Standard. Approved by the Board of Twstees and authorlsed for issue on 2 October 2024 and signed on its behalf by MrJames Oliver Branni The notes on pages 18 10 22 form part of the flnancial 5taleTnents 17
Prison Arts Foundation NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2024 GENERAL INFORMATION Prison Arts Foundation is a company limited by shares incorporated in Northern Ireland. The registered office of the charity is Unit 3, Clanmill Arts & Business Cenlre, Northem Whig Building, 2-10 Brtdge Street, Belfast. Co Antrim, BT1 1 LU, United Kingdom which is also the principal place of business of the charity. The financial statements have been presented in Pound {£) which is also the functional cuffency of the charity. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The followng accounting policies have been applied consistently in dealing with items which are considered material in relation to the charity's financial statements. Basis of preparation The financial statements have been prepared on the going concem basis under the historical cost convention, modified to include certain items at fair value. The financial statements have been prepared in accordance with the Statement of Recommended Practice ISORP) "Accounting and Reporting by Charities prepaiing their a¢¢ounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102.. applying Section 1A of that Standard. As perrnitted by the Companies Act 2006, the charity has varied the standard formats in that act for the statement of Financial Activities and the Balance Sheet. Departures from the standard formats are to comply with the requirements of the Charities SORP and are in Compliance with section 4.7, 10.6 and 15.2 of that SORP. Statement of compliance The financial slalemenls of the charity for the flnancial year ended 31 December 2017 have been prepared on the going concern basis and in accordance with the Statement of Recommended Practice {SORP)"Accounling and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102" applying Section 1A of that Standard. Fund accounting The following are the categories of funds maintained.. Restricted funds Restricted funds represent income received which can only be used for particular purposes. as specified by the donors. Such purposes are within the overall objectives of the charity. Unrestricted funds Unrestricted funds consist of General and Designated funds. General funds represent amounts which are expendable at the discretion of the board, in furtherance of the objectives of the charity. Designated funds comprise unrestricted funds that the board has, at its discretion, set aside for particular purposes. These designations have an adminislralive purpose only, and do not legally restrrcl the board's discretion to apply the fund. In¢ome Income is recognised by inclusion in the Statement of Financial Aclivities only when the charity is legally entitled lo the income, performance conditions attached to Ihe item(51 of income have been m8t, the amounts involved can be measured with sufficient reliability and it is probable that the income will be received by the charity. Income from charitable activities Income from charitable activities include InMe earned from the supply of services under contractU81 arrangemenls and from performance related grants whiGh have conditions that specify the provision of particular services to be provide(J by the charity. Income from govemment and other co-funders is recognised when the charity is legally entitled to the incorne because it is fulfilling the conditions contained in the related funding agreements. Where a grant is received in advance, its recognition is deferred and included in creditors. Where entillement occurs before income is received. it is accrued in debtors. Grants from govemments and other co-funders typically include one of the following type5 of conditions: Performance based conditions- whereby the charity is contractually enlided to funding only to the extent that the core objectives of the granl agreernent are achieved. Where the charity is meeting the core objectives of a grant agreement, it recognises the related expenditure, to the extent that it is reimbursable by the donor, as income. 18
continued Prison Arts Foundation NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2024 Time based conditions.. whereby the charity is conlractually entiued to funding on the condition that it is utilised in a particular period. In these cases the charity recognises the income lo the extent it is utilised within the period specified in the agreement. In the absence of such conditions. assuming that receipt is probable and the amount can be reliably measured, grant income is recognised once Ihe charity is notified of entitlement. Grants received towards capital expenditure are credited to the Stalement of Financial Activities when received or receivable, whichever is eadier. Expenditure Expenditure is analysed beeen costs of charitable activities and raising funds. The costs of each activity are separately accumulated and disclosed, and analysed according to Iheir major components. Expenditur@ is recognised when a legal or constructive obligation exists as a result of a past event, a transfer of economic benefits is required in settlement and the amount of the obligation can be reliably measured. Support costs are those functions that assist the work of the charity but cannot be attributed to one activity. Such costs are allocated to activities in proportion to staff time spent or other suitable measure for each activity. Tangible fixed assets and depreciation Tangible fixed assets are stated at cost or at valuation. less accumulated depreciation. The charge lo depreciation is calculated lo write off the original cost or valuation of tangible fixed assets. less their estimated residual value, over their expected useful lives as follows: Fixtures, fittings and equipment Computer equipment 250/0 Stralght line 25 /0 Straight line Debtors Debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Income recognised by the charity from government agencies and other co-funders, but not yet received at financial year end, is included in debtors. Cash at bank and in hand Cash al bank and in hand comprises cash on deposit at banks requiring less than three monlhs notice of withdrawal. Taxation and deferred taxation No Current or deferred taxation arises as the charity has been granted charitable exemption. Irrecoverable valued added tax is expensed as incurred. Deferred tax is recognised in respect of all timing differences that have originated but not reversed al the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right lo pay less tax in Ihe future. Timing differences are lemporary differences between the charity's taxable profits and ils results as ststed in the financial slalements. Deferred tax is measured on an undis¢ounted basis at the tax rates that are anticipaled to apply in the periods in which the liming differences are expected to reverse, based on tax rates and laws that have been enacted or subslanlively enacted by the balance sheet date. INCOME DONATIONS AND LEGACIES Unrestrlcted Restrlcted Funds Funds 2024 2023 Donations and legacies 285,888 285,888 261,196 OTHER INCOME Unrestrleted Restrleted Funds Funds 2024 2023 Other income 8,917 8,917 11,220 19
continued Prison Arts Foundation NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2024 EXPENDITURE CHARITABLE ACTIVITIES Dlrect Costs Other Costs Support Costs 2024 2023 Expenditure on charitable activities 272,345 39.661 312.006 328,211 SUPPORT COSTS Charitable Aclivities 2024 2023 Support 39,661 39,661 39,758 ANALYSIS OF SUPPORT COSTS 2024 2023 Support 39,661 39,758 NET INCOME 2024 2023 Net Intome is stated after chargingl{crgditing): Depreciation of tangible assets Independent Examinèr's remuneration.. independent examination services 3,722 5.971 2,248 2,086 EMPLOYEES AND REMUNERATION The staff costs comprise.. 2024 2023 Wages and salaries Social security costs Pension costs 81,724 3,074 717 83,152 3.636 707 85,515 87.495 TANGIBLE FIXED ASSETS Fixtures, fittlngs and equlpmgnt Total Computer equipment Cost At 31 March 2024 22.520 15,458 37.978 Dopreciation Al 1 April 2023 Charge for the financial year 18,024 3.138 14.246 585 32.270 3.723 Al 31 March 2024 21,162 14.831 35,993 Net book valuo At 31 March 2024 1,358 627 1.985 Al 31 March 2023 4,496 1,212 5,708 20
continued Prison Arts Foundation NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2024 DEBTORS 2024 2023 Trade debtOTS Prepayments and accrued income 18,347 3,986 27,481 4.691 22,333 32,172 10. CREDITORS Amounts falling due wlthln one year 2024 2023 Trade creditors Accruals and deferred income 25.261 5,020 27,284 3,807 30,281 31.091 11. RESERVES Funds Total Deficit for the financial year 117,201) 117,2011 At the end of the year {17,201) 184.978 167.777 12. FUNDS 12.1 RECONCILIATION OF MOVEMENT IN FUNDS Unrestricted Restricted Funds Funds Total Funds At 1 April 2022 Movement during the financial year 142.293 4,559 98,480 160.3541 240,773 155,7951 At 31 March 2023 Movement during the financial year 146.852 (4,659) 38,126 (12,542) 184.978 {17,201) At 31 March 2024 142,193 25,584 167,777 21
Prison Arts Foundation continued NOTES TO THE FINANCIAL STATEMENTS for Ihe financial year ended 31 March 2024 12.2 ANALYSIS OF MOVEMENTS ON FUNDS Balance Income Expenditure Transfers between funds Balance 31 March 2024 2023 Restricted funds ACNI - AFP Lottery Halifax Foundation Nl NLCF- People & Communities Four Nations International Fund DoJ- NIPS Resettlement NLCF- Awards for All CFNI- ARN Foundation The Bromley Trust CFNI - Mike Maloney Bursary DOJ - ARCS PBNI 45,420 5,060 45,585 7,500 151,623 10,000 45.420 2,380 60,446 326 151.623 9,135 1,693 14.308 2.400 8,000 2,700 17,124 2.680 2,263 7,174 865 1,693 16.909 2,400 10,000 12,601 8.000 2.700 38,126 285,888 298,430 25,584 Unrestricted funds Unrestricted General 146,852 8,917 13,576 142.193 Total funds 184,978 294,805 312,006 167.777 12.3 ANALYSIS OF NET ASSETS BY FUND Fixed assets - charity use Current assets Current liabllitigs Total Unrestricted general funds 1.985 196,073 130,281) 167,777 1,985 196.073 (30,2811 167.777 13. POST-BALANCE SHEET EVENTS There have been no significant events affecting the Charily since the financial year-end. 22
PRISON ARTS FOUNDATION SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 MARCH 2024 23
Prison Arts Foundation SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS OPERATING STATEMENT for the financial year ended 31 March 2024 2024 2023 Schedule Income Cost of sales 294,804 {182.694) 272.416 1197.755) Gross surplus 112,110 74,661 Charitable activities and other expenses (129.311) {130.456) Net deficit (17,201) {55,7951 The supplementary information does not form part of the financial statements 24
Prison Arts Foundation SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS SCHEDULE 1 . COST OF SALES for the financial year ended 31 March 2024 2024 2023 Cost of Sales Courses and workshops 182.694 197,755 182,694 197,755 The supplementary infomialion does not form part of the financial statements 25
Prison Arts Foundation SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS SCHEDULE 2 . CHARITABLE ACTIVITIES AND OTHER EXPENSES for the financial year ended 31 March 2024 2024 2023 Expenses Wages and salaries Social security costs Staff defined contribution pension costs Rent payable Insurance Travelling and entertainment Legal and professional Auditorfsllndependent Examiner's remuneration Bank charges Office Costs General expenses Depreciation 81.724 3,074 717 17,223 2,584 4.136 6,746 2,248 70 7,069 (2) 3,722 83,152 3,636 707 16.600 2.440 3,203 6,218 2.086 70 6.373 5,971 129,311 130,456 The supplementary information does not form part of the financial statements 26