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← Prison Arts Foundation

2025-03-31-accounts

Company Registration Number: NI607881 Charity Number: 104557

Prison Arts Foundation

Annual Report and Unaudited Financial Statements

for the financial year ended 31 March 2025

Prison Arts Foundation CONTENTS

Page
Trustees' and Other Information 3
Trustees’ Annual Report 4-11
Statement ofTrustees’ Responsibilities 12
independent Examiner's Report 13
Statement of Financial Activities 14
Balance Sheet 15
Notes to the Financial Statements 16-20
SupplementaryinformationrelatingtotheFinancialStatements 22

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Prison Arts Foundation TRUSTEES’ AND OTHER INFORMATION

Trustees

John Harold Baird (Resigned 10 April 2024) James Oliver Brannigan (Resigned 31 January 2025) Geoffrey Kenneth Moore Thomas Matthew McKeever Brid O'Gallchoir Austin William Treacy

Charity Number in Northern lreland

101557

Company Registration Number

NI607881

Registered Office and Principal Address

Unit 3, Clanmilt Arts & Business Centre Northern Whig Building 2-10 Bridge Street Belfast Co Antrim BT1 1LU United Kingdom

independent Examiner

McCleary & Company Ltd

Chartered Accountants Garvey Studios 14 Longstone Sireet Lisburn Co Antrim BT28 1TP United Kingdom

To

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Prison Arts Foundation TRUSTEES’ ANNUAL REPORT

for the financial year ended 31 March 2025

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 2025,

The financial statements are prepared in accordance with the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The Trustees’ Report contains the information required to be provided in the Trustees’ Annual Report under the Statement of Recommended Practice (SORP) 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 trustees.

In this report the trustees of Prison Arts Foundation present a summary of its purpose, governance, activities, achievements and finances for the financial year 31 March 2025.

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 statements.

Mission, Objectives and Strategy

Mission Statement

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 the public benefit the advancement of education of prisoners and ex-prisoners in Norther Ireland and further the charitable purposes established by the previous Prison Arts Foundation Trust.

The aims of our charity are to

Ensuring our work delivers our aims

We review our aims, objectives, and activities each year. This review looks at what we achieved and the outcornes of our work in the previous 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 set up to help. The review also helps us ensure our aim, objectives and activities 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 activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.

The focus of our work

The main objectives for the year continued to be the promotion for public benefit, the advancement of education of prisoners and ex-prisoners in Northern Ireland. Our mission 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 cammunity.

Our artists facilitate creative workshops covering everything from art appreciation to activities in music, ceramics/pottery, fine/visual 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 explore their potential for expression and the making of meaning.

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Prison Arts Foundation TRUSTEES' ANNUAL REPORT for the financial year ended 34 March 2025

How our activities deliver public benefit

PAF shares both the Department of Justice (DoJ) and Northern Ireland Prison Service (NIPS) vision of a criminal justice system that works in partnership with a range of statutory, voluntary and community sector organisations to ensure that individuals are given every possible opportunity to address their offending behaviour and are supported to live lives free from further offending.

We work across NI's criminal justice and secure systems; including custodial settings (serving prisoners) and people in the community (on probation, engaged with youth justice teams, and on community sentences). We work with people of all ages and backgrounds: men, women, and young people with experience of the criminal justice system.

We have two major areas of activity which are prison & 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 self-discipline. 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 a diversion from re-offending. For the community at large, the overriding benefit of our activities is to help offenders move towards crime-free lives. The charity also benefits the public by raising awareness and understanding of offenders through exhibition and showcasing of their artistic achievements,

Activities and achievements which helped develop the creative potential of people in prisons and secure settings

This year our core Participative Arts residency programme across the 3 prison settings (Maghaberry, Magilligan and Hydebank Wood College & Women’s prisons) was funded by the DoJ through their NIPS Resettlement Branch programme and further supported by both the Arts Council of Northern Ireland (ACN!) Annual Funding and National Lottery Community Fund Awards for All programmes.

We also received new funding from the Four Nations International Fund to build on our existing partnership with irish Prison Service to now include the expertise of the Scottish Prison Service (HMP Shotts) to support, as well as upskill, a new Creative Media residency in Magilligan prison during 2025/26. Our Creative Aris Therapies residency programme continued in Maghaberry prison thanks to funding from DoJ’s Assets Recovery Community Scheme and Shannon Clinic secure setting thanks to ARN Foundation Mental Health Fund.

The overall aim of our residency programmes is to help those in custody and those coming out of prison to develop new skills, aiding personal development, rehabilitation, and employment prospects upon release. The production of an individual's work can lift the spirit; it encourages a positive rather than a negative outlook on life, so essential for successful rehabilitation. Showcasing works raise self-esteem 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 external exhibitions both locally and overseas through the Koestler Art awards and the Listowel Writers in Prison competition offers people with convictions opportunities to have their work acknowledged by a wider audience with a view to sales of work and exposure within the art environment. Through engagement in artistic activities prisoners create works of value, for display and public exhibition. Each year PAF stages, submits to competitions and awards prisoners’ artwork across Northern Jreland, 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 seif-worth of those with profiles of social exclusion, including those dependent on drugs and alcohol, those with mental health issues and those with poor educational attainments.

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Prison Arts Foundation TRUSTEES’ ANNUAL REPORT

for the financial year ended 31 March 2025

Outcomes achieved for serving prisoners in Maghaberry prison

Target Delivery Actual Delivery
Provision of666 participatory artand creative art Provision of588 participatory art and 114 creative art
therapies workshops, broken down by target group therapies workshops
and artform: > General population: 157Ceramic
> General population: 184 Ceramics > Separated: 74Visual Art
> Separated: 92Visual Art > Travellercommunity: 26 Mixed Media
> Travellercommunity: 30 Mixed Media > Life sentence: 20 Ceramic&45 Woodwork
> Life sentence: 14 Ceramic&46Woodwork > Longterm population: 23 Mixed Media& &22 Craft
> Long term population: 17 Mixed Media & 26 Craft Demonstratars
Demonstrators > Prison hospital: 38 VisualArt
> Prison hospital: 46 Visual Art > Complex needs&Older(50+ yrs old): Art& 17
> Complex needs & Older (50+ yrs old): 61 Visual Mixed Media
Art
> Vulnerable: 10Arttherapy, 46 Visual Art		 > Vulnerable: 10 Arttherapy, 39 Visual Art
> Separated & theirchildren/ grandchildren: 19
> Separated & theirchildren/ grandchildren: 24 combined artforms
combined artforms
Target Engagement Actual Engagement
> 3,192 prisonerengagements > 2,409 prisonerengagements
> 60 children/young family members ofserving > 61 children/young family members ofserving
prisoners engagemenis prisoners engagements
> 7,580 participant engagement hours > 5,753 participant engagement hours
>1,585programmehours >1,361programmehours

Outcomes achieved for serving prisoners in Magilligan prison

Target Delivery Actual Delivery
Provision of494 participatory artworkshops, broken Provision of441participatory artworkshops
down bytargetgroup and artform: > General population: 93 Creative Media, 174
> General population: 92 Creative Media, 184 Creative Writing, 87 Music, 85 Visual Art
Creative Writing, 92 Music, 126 visual arts
Target Engagement Actual Engagement
> 2,470 prisoner engagements > Improved relationships with families, peers and
> 6,175 participantengagementhours > 1235
programme hours		 community for70 individual male prisoners; and
reducing their riskofreoffending upon release
> 2,980 prisoner engagements
> 7,370 participant engagement hours > 11014
programmehours

6

Prison Arts Foundation TRUSTEES’ ANNUAL REPORT

for the financial year ended 31 March 2025

Outcomes achieved for serving prisoners in Hydebank Wood College & Women's prison

Target Delivery Actual Delivery
Provision of311 participatory artworkshops, broken Provision of304 participatory artworkshops
down by target group and artform: > General population adult/young offenderfemale:
> General population adultfyoung offenderfemale: 96 Fine Art&85 Visual Ari
92 Fine Art&92 Visual Art > Separated female: 21 Mixed Media & 12 Creative
» Separated female: 21 Mixed Media & 12 Creative writing
writing
> Vulnerable female: 68 Visual Art		 > Vulnerable female: 70VisualArt
Target Engagement Actual Engagement
> 1,456 prisonerengagements > 1,444 prisonerengagemenis
>» 3,607 participant engagementhours > 3,556 participantengagement hours
>761programmehours >745programmehours

Activities and achievements which helped develop PAF’s creative work in the criminal justice system outside of prison

In partnership with Start360 and the Community Sports Network (CSN), PAF continued to deliver the Support Hub initiative thanks to funding from National Lottery Community Fund, and support from the Department for Justice through their Resettlement Branch Northern ireland Prison Service and Mike Moloney Award scheme.

The overall aim of the programme was to provide education, employment support and advice, therapeutic support (Start360); gym, physical activity training sessions/activities and dietary advice (CSN); visual art and creative writing workshops, as well as the opportunity to volunteer in the Braille transcribing/printing unit (PAF).

Outcomes achieved for PAF participants attending the Support Hub, PBNI approved hostel & other community settings

Target Delivery Actual Delivery
Provision of230develapmental and motivational Provision of234 developmental and motivational
brailleworkshop to community members, prisoners
on pre/temporary releaseschemes, people returning
to the community following release from prison, those		 braille workshops
serving non-custodial sentences in the community community following releasefrom prison, and
including community service placements community service placements: 234 Braille
transcribing workshops
Target Engagement Actual Engagement
> 1,150 participant engagements > 665 participant engagements
> 6,325 participant engagement hours > 1840 > 3,645 participant engagement hours > 1717
programmehours programmehours

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Prison Arts Foundation TRUSTEES’ ANNUAL REPORT for the financial year ended 31 March 2025

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 normally 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 thanks to our exhibition hosts, 2 Royal Avenue and our exhibition funders: Department for Justice - Northern Ireland Prison Service & Organised Crime Task Force, Aris Council of NI, Community Fund Ni and The Community Foundation NI.

Outcome 1: Publication of 3 in house prison magazines & 3 anthologies/collections of work and 1 community anthology

Time In magazine's 1st issue was published (summer) 2013, this year, we have reached twelve years, Our artist Carlo Gebler agreed to an interview following the death of his mother, Edna O’Brien we hugely appreciate, the opportunity given by Carlo to be interviewed.

This year’s anthology Imprisoned !magination was a collaborative project between writers in the group, and those with a particular interest and aptitude for the visual arts. Some of the writers have had little writing experience, and for many this will have been their first time putting pen to paper. The collection offers a ‘reflection’ of the talent that lies beneath the surface. Visually, individual crystals were painstakingly crafted onto a bust. Prisoners’ Week ran from 13th - 19th October this year. This inter-denominational event was an apportunity for bridging the division between prisoners and those in our communities.

Father Kevin said, “The inclusion of Prisoners involved in creative writing has helped people to have a greater understanding of people in Prison. Everything was prepared by the prisoners this was evident in the cards with their poetry on them, yet more especially on the letters written by the prisoners themselves. In my own Parish the event was received with a certain enthusiasm due to my involvement with the prisoners in Magilligan and in the preparation of the literature produced, Several have enquired about writing to a prisoner or the possibility of financial support if needed,”

Outcome 2: Collaborating on 9 exhibitions & 3 events across prison, secure & community settings

----- Start of picture text -----
Events/Exhibitions Engagement
> On 8" November 2024 the
>The Lord Mayor visited the hub to see the launch of Northern Ireland Prison Service had their annual
PBNI telling the story of Community Service. remembrance service in Hydebank Wood College
>The "No Comment" exhibition at London's | and Oliver Brannigan and me were invited. The
ieeeKoestlerfeo oFie) Awards.antetT Curatedandwil writingshowcaseby artistsSuonteJeremyaroundorDeller~e ceramic.n Residence,} PoppyLucywreath nerwas anedesignedae© byPYourherArtist oe
and John Costi, the exhibition aims to illuminate the | @-Servicemen In custody in Maghaberry. this
diverse themes explored by prisoners, from humour was tremendous piece of work. The Justice
to political commentary. Notably, nine artworks Minister, Naomi Long, Director General, Beverley
from Northern lIreland prisoners were shortlisted, Wall and Director of Prison, David Kennedy
demonstrating the rich creative talent within these unveiled the wreath.
settings.
>Therare Listowelopportunitypiafor prisonin Prisonwriterscompetitionto showcase Ofertheir 4 | >Magilligan Prison has ;hosted a ground-breaking
talents as part of lreland’s oldest literary festival. In event showcase oatitude, _ deanene one
2024, the competition witnessed unprecedented | Of its kind within a Northern ireland Prison, the
participation, with 248 entries submitted. This year, event, organised by PAF marks an important
prisoners from the Northern Ireland Prison Service milestone in rehabilitation and the promotion of arts
secured six prestigious awards within prison.
----- End of picture text -----*

nn

Prison Arts Foundation TRUSTEES’ ANNUAL REPORT

for the financial year ended 31 March 2025

> Annual exhibition PAF's third annual exhibition at2 > Over25,000 audience members engaged.
RoyalAvenue Belfast Reflections utilisedforms of art, >Approximately 145 individuals supported by PAF staff
musicand writing, the selected works, explored
to display theirown art, music, and writing.
themes in relation tothecriminal justice system.
Whilethenames ofindividual artistsfrom within the
prisonswere not identified, toprotecttheir identities		 > The opening night on 6 March was attended by 100
invited guests, which included family members of
serving prisoners whose work was on display, and
over 350 members of the public, as part of Belfast
City Council's Late- NightArt BelfastTour2025.
>The
exhibition
was
attended
by
over
25,000
visitors/members ofthe public from 7 March to 6 April
2025.
> Over90% ofaudience member feedback rated the
exhibition 5/5, Loved it!
> Prisons Week- Letters from Prison. Prisons week > Hydebankhosted its firstCelebrating and
aims to raise awareness andgenerate prayer.
Achievementevent with Carlo Geblerread award
The letters proved popular during Oct 2024, and the
winning piece Whyam / notdrivinghome withmy
prison chaplain later explained that a second print
teabags, before handing out Koestler certificates to
tun of booklets was required. As a result, the prison proud recipients.
chaplain generously donated £250 to PAF.
> How
Great Thou
Art exhibition
held
in
Bangor
CarnegieLibraryinJuly2024

Outcome 3: Submitting work on behalf of our students to competitions & awards

Breakdown of competition and award Number of submissions esting moneenmteres |umtntmnms > Koestler Art Awards This year was a record year | > Winners from current year submissions received in for the Koestler Arts Awards on several different August 2024 and included 114 awards across 22 fronts. Over eight thousand entries were received creative categories 1. 5 Platinum awards from people around the UK, more than in any (Magilligan) 2. 4 Gold awards (3 Magilligan & 1 recent recorded year and a total of two thousand Maghaberry) 3. 6 Silver awards (Magilligan) 4. 10 three hundred and fifty awards were given across Bronze awards (3 Maghaberry & 7 Magilligan) 5. fifty-two categories in two hundred and sixty-five 17 Outstanding Debut awards (15 Magilligan & 2 settings. Over the years, judges have included Maghaberry) 6. 26 Highly Commended awards (15 Turner Prize- winning artist Jeremy Deller, Poet Magilligan, 10 Maghaberry& 1Hydebank Wood) 7. Laureate Carol Ann Duffy, representatives from 45 Commended awards (27 Magilligan, 9 the Victoria & Albert Museum, the British Council, Maghaberry & 9 Hydebank) 8. 1 Under 25s the National Theatre, Speech Debelle, and Louis (Hydebank Wood) Theroux.

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Prison Arts Foundation TRUSTEES’ ANNUAL REPORT

for the financial year ended 31 March 2025

----- Start of picture text -----

Listowel Writing in Prison competition Listowel | > 248 entries
Writers’ Week offer prison writers a rare | > Prisoners secured 6 prestigious awards
Pennariting coeneett ion s tneir workare intoa nehallmarkcreativeo > Poetry advanced: — 2™ _place4st (Magilligan)nt :
treland’s oldest literary festival. The short story >Poetry getting started ~ 1 (Magilligan) & Highly
and f eat as ; Commended (Maghaberry)
the poetry categories have a distinctive place in > Short St int diat 4st & 38 pl
well annualas thewritingArts calendarand Educationfor prisonCentreswriters,withas ( M agilligan)‘il Ory intermediate — places
teachers and Writers-in-Residence integrate the | > Short Story getting. started - 3° td & Highly.
competition into their Creative Writing | Commended (Magilligan)
Programmes which offer skill development, focus,
productivity, engagement with literature and
confidence building.
> Maghaberry submitted more than 100 creative | > More than 100 submissions to Koestler Awards.
entries to the 2024 Koestler awards. Three were
sold and six were donated proving that artwork
made on the inside has real value on the outside.
----- End of picture text -----

Structure, Governance and Management

The Prison Arts Foundation (PAF) 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 1995/96 in consequence of discussions organised by the Probation Board for Northern Ireland (PBNI) and involving other statutory and voluntary agencies as well as concerned individuals. It was the concern of the agencies to build upon the good work and the momentum previously achieved by individuals working within the prison system and to produce a more secure and continuing basis by formalising it. There was agreement that the new body should in its essentials be Prison Arts Foundation but funded by both statutory and voluntary sources who were persuaded of the value of the work it would seek to do.

PAF has wide powers to raise funds to advance the artistic abilities and aspirations of prisoners and ex-prisoners in NI, There are powers for the company to engage staff and to hold property. The selection of directors is influenced by their perceived interest in the welfare of prisoners, participation in artistic activity or community involvement. They are in consequence able to bring to directors’ deliberations a dimension of relevant experience.

Prison Arts Foundation follows the guidance of the Northern Ireland Council for Voluntary Action regarding the methods, policies and procedures for recruitment, appointment, and induction of new directors/trustees. The directors who served during the period are listed on page 11.

The Prison Arts Foundation staffing is headed up by Mr Fred Caulfield Executive Director, supported by Miss Adele Campbell Arts Programme Coordinator, and Mrs Christine McSherry Research and Development. During the period ist April 2024 to 31st March 2025 there were two full-time members of staff, and one part-time member of staff.

It is the Executive Director's responsibility to oversee all operations including identifying programmes, contracting artists/practitioners, events and assignments calculated to advance PAF's central aims and objectives and to propose relationships with compatible bodies. The directors require him to bring forward proposals for their approval, report periodically on progress and explain the extent to which the purposes of programmes are being met, or the obstacles for the financial year ended 31 March 2025 in the way of their full realisation. The Non-Executive Directors delegate to the Executive Director the authority to take decisions on aspects of approved programmes provided they are consistent with previously agreed principles.

in addition to directly employed members of staff, PAF contracts the services of Artists/Practitioners who provide participants with instruction in a wide range of both artistic activities. 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.

10

for the financial year ended 31 March 2025

Prison Arts Foundation TRUSTEES’ ANNUAL REPORT

Financial Review

The results for the financial year are set out on page 14 and additional notes are provided showing income and expenditure in greater detail.

Results

At the end of the financial year the charity has assets of £182,435 (2024 - £198,058) and liabilities of £39,936 (2024 - £30,281). The net assets.of the charity have decreased by £ (25,278).

Reserves Position and Policy The Reserve Policy provided stability in the financial position of PAF. The policy of maintaining reserves at a level equivalent to approximately one year of fixed costs will continue.

We will continue to keep our Principal Funders fully informed of our progress through their attendance as observers at the Board Meetings together with the provision of briefings at appropriate intervals to Senior Management in the funding organisation.

Principal Risks and Uncertainties

The trustees have reviewed the major risks to which the charity is exposed and will continue to keep these under review.

Trustees

The trustees who served throughout the financial year, except as noted, were as follows:

John Harold Baird (Resigned 10 April 2024)

James Oliver Brannigan (Resigned 31 January 2025) Geoffrey Kenneth Moore Thomas Matthew McKeever

Brid O'Gallchoir

Austin William Treacy

Compliance with Sector-Wide Legislation and Standards

The charity engages pro-actively with legislation, standards and codes which are developed for the sector. Prison Arts Foundation subscribes to and is compliant with the following: a The Companies Act 2006 a The Charities SORP (FRS 102)

Thanks, and acknowledgement The Directors wish to record thanks to Fred Caulfield Executive Director and to Adele Campbell Arts Programme Coordinator for their sustained hard work and dedication throughout the year.

Approved by the Board of Trustees on 21 October 2025 and signed on its behalf by:

Thomas Matthew McKeever Trustee

441

Prison Arts Foundation STATEMENT OF TRUSTEES' RESPONSIBILITIES

for the financial year ended 31 March 2025

The trustees, who are also directors of Prison Aris Foundation for the purposes of company law, are responsible for preparing the financial statements in accordance with applicable iaw 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 FRS102 "The Financial Reporting Standard applicable in the UK and Republic of ireland". Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the net income or expenditure of the charity for that period.

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 that the financial statements comply with the Companies Act 2006. 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 21 October 2025 and signed on its behalf by:

—j « Sued Thomas Matthew McKeever Trustee

12

Prison Arts Foundation INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF PRISON ARTS FOUNDATION

We have examined the financial statements of the charity for the financial year ended 31 March 2025, which comprise the Statement of Financial Activities {incorporating an Income and Expenditure Account), the Balance Sheet and the related notes.

Respective responsibilities of trustees and examiner The charity's trustees (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 Part 16 of the Companies Act 2006 and that an independent examination is required.

Basis of independent examiner's report We have examined your charity financial statements as required under section 65 of the 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(9)(b) 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 concerning 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 to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

We have no concerns and have come across no other matters in connection with the examination to which attention should he drawn in this renort in order to enable a proper understanding of the financial statements to be reached.

Elizabeth Chambers FCA

MCCLEARY & COMPANY LTD

Chartered Accountants Garvey Studios 14 Longstone Street Lisburn Co Antrim BT28 1TP United Kingdom

Date: 21 October 2025

13

Prison Arts Foundation

STATEMENT OF FINANCIAL ACTIVITIES

(incorporating an Income and Expenditure Account)

for the financial year ended 31 March 2025

Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds Funds Funds Funds Funds
2025 2025 2025 2024 2024 2024
Notes £ £ £ g £ £
Income
Donations and legacies 3.1 - 335,926 335,926 - 285,888 285,888
Other income 3.2 §,003 - 5,003 8,917 - 8,917
Total income 5,003 335,926 340,929 8,917 285,888 294,805
Expenditure
Charitable activities 4.1 20,580 345,627 366,207 13,576 298,430 312,006
Netincome/(expenditure) (15,577) (9,701) {25,278} (4,659) (12,542) (17,201)
Transfersbetween funds 9,084 (9,084) - - - -
Netmovement infundsfor
the financial year		 (6,493) (18,785) {25,278) (4,659) (12,542) (17,201)
Reconciliation of funds:
Total funds beginning ofthe 42 142,193 25,584 167,777 146,852 38,126 184,978
year
Total funds attheend of 435,700 6,799 142,499 142,193 25,584 167,777
theyear

The Statement of Financial Activities includes all gains and losses recognised in the financial year. Ail income and expenditure relate to continuing activities.

The notes on pages 46 to 20 form part of the financial statements

44

.

Prison Arts Foundation Company Number: NI607881 BALANCE SHEET

as at 31 March 2025

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |2025|2024| |Notes|£|£| |Fixed|Assets| |Tangible|assets|8|10,086|1,985| |Current Assets| |Debtors|)|50,157|22,333| |Cash|at|bank|and|in|hand|122,198|173,740| |472,355|196,073| |Creditors:|Amounts|falling|due|within one year|10|(39,936)|(30,281)| |Net Current Assets|132,419|165,792| |Tota!|Assets|less|Current|Liabilities|142,499|167,777| |Funds| |Restricted|trust funds|6,799|25,584| |General|fund|(unrestricted)|435,700|142,193| |Tota! funds|12|142,499|167,777|

----- End of picture text -----

These financial statements 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 2025 the charity was entitled to 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 members have not required the company to obtain an audit of its financial statements for 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 records which comply with section 386 and for preparing financial statements which give a true and fair view of the state 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 with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charity.

Approved by the Board of Trustees and authorised for issue on 21 October 2025 and signed on its behalf by

----- Start of picture text -----
a
----- End of picture text -----

Thomas Matthew McKeever Trustee

re

ie th A The notes on pages 16 to 20 form part of the financial statements

15

Prison Arts Foundation NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2025

  1. GENERAL INFORMATION

Prison Aris Foundation is a company limited by shares incorporated in Northern Ireland. The registered office of the charity is Unit 3, Clanmill Arts & Business Centre, Northern Whig Building, 2-10 Bridge Street, Belfast, Co Antrim, BT1 1LU, United Kingdom which is also the principal place of business of the charity. The financial statements have been presented in Pound (£) which is aiso the functional currency of the charity.

  1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The following accounting poticies 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 of the charitable company, which is a public benefit entity under FRS 102, have been prepared on the going concern 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 (SORP) “Accounting and Reporting by Charities preparing their accounts in accordance with the Financtal Reporting Standard applicable in the UK and Republic of Ireland FRS 102",

As permitted 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 statements of the charity for the financial year ended 31 March 2025 have been prepared on the going concern basis and in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102".

Cash flow statement

The charity has availed of the exemption in FRS 102 from the requirement to produce a cash flow statement because it is classified as a small charity.

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.

u General funds represent amounts which are expendable at the discretion of the board, in furtherance of the objectives of the charity.

a Designated funds comprise unrestricted funds that the board has, at its discretion, set aside for particular purposes. These designations have an administrative purpose only, and do not legally restrict the board's discretion to apply the fund.

Income

Income is recognised by inclusion in the Statement of Financial Activities only when the charity is legally entitled to the income, performance conditions attached to the item(s) of income have been met, 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 income earned from the supply of services under contractual arrangements and from performance related grants which have conditions that specify the provision of particular services to be provided by the charity. Income from government and other co-funders is recognised when the charity is legally entitled to the income 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 entitlement occurs before income is received, it is accrued in debtors.

Grants from governments and other co-funders typically include one of the following types of conditions:

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Prison Arts Foundation NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2025

u Performance based conditions: whereby the charity is contractually entitled to funding only to the extent that the core objectives of the grant agreement 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.

uTime based conditions: whereby the charity is contractually entitled to funding on the condition that it is utilised in a particular period. In these cases the charity recognises the income to 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 the charity is notified of entitlement.

Grants received towards capital expenditure are credited to the Statement of Financial Activities when received or receivable, whichever is earlier.

Expenditure Expenditure is analysed between costs of charitable activities and raising funds. The costs of each activity are separately accumulated and disclosed, and analysed according to their major components. Expenditure 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 to depreciation is calculated to 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 - 25% Straight line Computer Equipment - 25% 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 govemment agencies and other co-funders, but not yet received at financial year end, is included in debtors.

Cash at bank and in hand

Cash at bank and in hand comprises cash on deposit at banks requiring less than three months notice of withdrawal.

Taxation No current or deferred taxation arises as the charity has been granted charitable exemption. Irrecoverable valued added tax is expensed as incurred.

3. INCOME
3.4 DONATIONS AND LEGACIES - Unrestricted Restricted 2025 2024
Funds Funds
£ £ £ £
Grants - 335,926 335,926 285,888
3.2 OTHER INCOME Unrestricted Restricted 2025 2024
Funds Funds
£ £ £ £
Otherincome 5,003 - 5,003 8,917

tt17

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Prison Arts Foundation NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2025

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |4,|EXPENDITURE| |44|CHARITABLE ACTIVITIES|Direct|Other|Support|2025|2024| |Costs|Costs|Costs| |Expenditure|£|£|£|£|£| |on charitable|activities|324,046|-|42,164|366,207|312,006| |4.2|SUPPORT COSTS|Charitable|2025|2024| |Activities| |Rent|£|£|£| |Bank|[charges]|17,845|17,845|17,223| |Volunteer|[expenses]|71|71|70| |LegalDepreciation|of tangible fixed assets|2,8401,999|2,8401,999|3,722-| |Office &|[costs]|professional fees|§,964|5,964|6,746| |InsuranceIndependent examination|2,3348,278|2,3348,278|2,2487,069| |2,830|2,830|2,584| |42,161|42,161|39,662| |SSS|ee| |5.|ANALYSIS OF SUPPORT COSTS| |Basis|of|2025|2024| |Rent|Apportionment|£|£| |Bank|100%|17,845|17,223| |charges|100%|71|70| |Volunteer expenses|100%|2,840|-| |Depreciation of tangible fixed assets|100%|1,999|3,722| |Legal & professional fees|100%|5,964|6,746| |Office costs|100%|8,278|7,069| |Independent examination|100%|2,334|2,248| |Insurance|100%|2,830|2,584| |42,161|39,662| |6.|NET INCOME| |2025|2024| |Net Income|is stated after charging/(crediting):|£|£| |Depreciation|of tangible|assets| |Independent|Examiner's|remuneration:|1,999|3,722| |~ independent examination services|2,334|2,248| |7.|EMPLOYEES AND REMUNERATION| |The staff|costs comprise:|2025|2024| |Wages|and|salaries|£|£| |Social|[security]|[costs]|88,640|81,724| |Pension|[costs]|3,463|3,074| |865|717| |92,968|85,515| |No employees|received emoluments|in excess of £60,000.|

----- End of picture text -----

ee

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Prison Arts Foundation NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2025

8. TANGIBLE FIXED ASSETS Fixtures, Computer Total
fittings and Equipment
equipment
£ £ £
Cost
At 1 April 2024
Additions		 22,520
10,094		 15,458
-		 37,978
10,094
At31 March 2025 32,614 15,458 48,072
Depreciation
At 1 April 2024
Charge forthefinancialyear		 21,162
4,509		 14,831
490		 35,993
1,999
At31 March 2025 22,671 15,321 37,992
Net book value
At31 March 2025 9,943 137 10,080
At 31 March 2024 1,358 627 1,985
9. DEBTORS 2025 2024
£ g
Trade debtors 42,002 48,347
Prepayments and accrued income 8,155 3,986
50,157 22,333
40. CREDITORS 2025 2024
Amounts falling duewithin one year £ £
Trade creditors 35,391 25,261
Accruals and deferred income 4,545 5,020
39,936 30,281
41. RESERVES
2025 2024
£ £
Atthe beginning oftheyear
Deficit forthe financial year		 167,777
(25,278)		 184,978
(17,201)
Atthe end ofthe year 142,499 167,777
12.
12.1		 FUNDS
RECONCILIATION OFMOVEMENT IN FUNDS		 ;
Unrestricted
Funds		 Restricted
Funds		 Total
Funds
£ £ £
At 1 April 2023
Movementduringthefinancialyear		 146,852
(4,659)		 38,126
(12,542)		 184,978
(17,201)
At 31 March 2024
Movement during the financialyear		 142,193
(6,493)		 25,584
(18,785)		 167,777
(25,278)
At 31 March 2025 135,700 6,799 142,499
OOO
a 19

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Prison Arts Foundation NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2025

12.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance Income Expenditure Transfers Balance
4 April between 34 March
2024 funds 2025
£ £ £ £ £
Restricted funds
ACNI Lottery - 54,504 45,420 (9,084) -
Halifax Foundation 2,680 - 2,680 - -
National Lottery Community Fund 2,263 66,096 65,684 - 2,675
Four Nations International Fund 7,175 - 7,175 - -
NIPS - 187,924 487,924 - -
The Bromley Trust 12,601 - 12,601 - -
ARCS- Alternatives - 7,186 7,186 > -
PBNI - 3,000 3,000 - -
NIPS DAP . 8,957 8,957 - -
ACNI Arts & Older Peoples - 4,124 - - 4,124
Community Relations Council - 4,135 4,135 - -
Big Lottery -Awards For All 865 - 865 - -
25,584 335,926 345,627 (9,084) 6,799
Unrestricted funds
Unrestricted General 442,193 5,003 20,580 9,084 135,700
Total funds 167,777 340,929 366,207 - 142,499
12.3. ANALYSIS OF NETASSETS BY FUND
Fixed Current Current Total
assets assets liabilities
- charity use
£ £ £ £
Restricted trustfunds - 6,799 - 6,799
Unrestricted general funds 40,080 465,556 (39,936) 135,700
10,080 172,355 (39,936) 142,499
  1. POST-BALANCE SHEET EVENTS

There have been no significant events affecting the Charity since the financial year-end.

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PRISON ARTS FOUNDATION

SUPPLEMENTARY INFORMATION

RELATING TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025

21

.

Prison Arts Foundation

SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS

Operating Statement

for the financial year ended 31 March 2025

2025 2024
£ £
Income
Grants received 335,926 285,888
Other income 5,003 8,917
340,929 294,805
Cost of sales
Courses and workshops 226,011 {82,694
226,011 182,694
Gross surplus 414,918 412,111
Expenses
Wages and salaries 88,640 81,724
Employer's Ni contributions 3,463 3,074
Staff defined contribution pensioncosts 865 717
Rent payable 17,845 17,223
Insurance 2,830 2,584
Travelling and entertainment §,067 4,136
Legal and professional 5,964 6,746
Independent Examiner's remuneration 2,334 2,248
Bank charges 71 70
Volunteerexpenses 2,840 -
Office Costs 8,278 7,069
General expenses - (1)
Depreciation 1,999 3,722
140,196 429,312
Netdeficit (25,278) (17,201)

The supplementary information does not form part of the financial statements

22