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 out￿meS 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 f￿e
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 grandchild￿n.. 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 c￿alIve
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 Ne￿Ork 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 be￿een 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 p￿pared 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 finan￿81 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)
L￿le 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 F￿drick, 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 Con￿rned 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 pa￿CUlar 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 In￿Me 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 be￿een 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