Charity registration number NIC 103772 Company registration number N1055239 (Northern Ireland) PRISON FELLOWSHIP NORTHERN IRELAND ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
PRISON FELLOWSHIP NORTHERN IRELAND LEGALAND ADMINISTRATIVE INFORMATION Directors Mrs J Holley Dr G Mcllroy (Chairman) Mrs C Stirling Mr R Pedlow Mrs H Dunn Mr G Reynolds Secretary Mr R Scott Charity number NIC 103772 Company number N1055239 Principal address Prison Fellowship Northern Ireland 39 University Street Belfast BT71FY Registered office Prison Fellowship Northern Ireland 39 University Street Belfast BT7 1FY Independent examiner GMCG LISBURN Century House 40 Crescent Business Park Lisburn BT28 2GN Bankers Ulster Bank Limited Connswater Arches Retail Park Belfast BT5 4AF Solicitors Carson McDowell LLP Murray House 4 Murray Street Belfast BT1 6DN
PRISON FELLOWSHIP NORTHERN IRELAND CONTENTS Page Directors, report Independent examiner's report Statement of financial activities 10 Statement of financial position 11 Notes to the financial statements 12-22
PRISON FELLOWSHIP NORTHERN IRELAND DIRECTORS. REPORT FOR THE YEAR ENDED 31 MARCH 2024 The directors present their annual report and financial statements for the year ended 31 March 2024. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: Ststement of Recommended Practice applicable to charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK aTrJ Republic of Ireland (FRS 102) (effective 1 January 2019)" Objectives and activities The work of PFNI is governed by six charitable objectives.. 1. Inform, support, challenge and encourage adults and young people who are, or have been, in lawful custody, by means of educational and other programmes, individual support, group activities, practical help and other measures. 2. Challenge and encourage those who are, or have been, in lawful custody to reflect on their past attitudes and actions and on the individuals and groups who may have been victims of their crimes, the aim being to help bring about a change in thinking and lifestyle. 3. Help to maintsin and strengthen the links between those who are, or have been, in lawful custody and their spouses, partners, parents, children, siblings and other family members and to help and support those family members where desirable and possible, through practical help, advice and other measures. 4. Support and encourage Prison Govemors, Chaplains and Officers, and other staff, in their efforts to maintain and develop regimes which will assist towards the rehabilitation of offenders and the protection of society. 5. Assist the process of assimilating back into society those who are or have been in lawful custody. 6. Promote greater recognition of the effects of crime on those who have been tts victims, whether directly or indirectly, and on society. In pursuing these objectives, the charity seeks to reflect and encourage Christian beliefs, principles and values. The directors have paid due regard to guidan issued by the Charity Commission in deciding what activities the chartty should undertake. During the year ended 31 March 2024, PFNI'S principal activities were: Providing visitation, befriending, and opportunities for practical, emotional and spiritual support to adults and young people while in lawful Custody and after release. Offering care, support and hope to families of those who are in lawful custody andlor after their release from prison. Delivering our restorative justice programme (Sycamore Tree) to challenge the offender of the effS of crime both on the victim and the wider community. Working in partnership wtth agencies who work within the Criminal Justice system. Encouraging the public to be aware of the issues faced by released prisoners to prevent re-offending.
PRISON FELLOWSHIP NORTHERN IRELAND DIRECTORS. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Achievements and perforniance Services to people in lawful custody and after lease Through regular visits to= Maghabery- the high-security prison housing adult men,- Magilligan - the medium-security facility housing adult men and offering low-security accommodation for selected prisoners nearing the end of their sentence., Hydebank Wood College - houses (a) young people beeen the ages 18 - 21 and (b) Ash House for female remand and sentenced prisoners. 6,951 visits were conducted to 2,414 individuals with: 1,992 visits to 689 men in Maghaberry. 3,965 visits to 1,043 men in Magilligan. 121 visits to 95 young people in Hydebank Wood College, and 673 visits to 168 women in Ash House 6 Lifesplan meetings are held each week in the three prisons, and these are further complemented by a week of special meetings held in Magilligan during the month of May. Prisons We have been supporting a woman who has been in custody for a significant period of time and whose joumey very ¢learly demonstrates how PFNI is making a difference in individuals, lives. We were able to walk alongside her from Committal until release. This was challenging at the beginning as she struggled to trust anyone and took a long time to engage with us, but once she did. she began to she and open up and by the time of release she had seen our member of staff on a regular basis during her time in custody. Not only had she had one to one visits, she also was able to complete Sycamore Tree course and engaged in 'Yarn° our knitting group, when it was running. Alongside the support she receÈved, she has a close family member in custody and he has also completed Sycamore Tree, he also reIVeS regular support from our prison staff and volunteers in prison. Our Family Worker regularly visits with a member of her family on the outside and has been a great support to them, this person attends support groups and was present at the Christmas dinner. Following release, we were able to put Aftercare support in place for this lady, with yet another member of PFNI staff, who met her and began that support the day after she was released from custody. This family has benefitted from our Christmas Hope project over the years, and I believe are a clear example of the wrap-around care that is available from PFNI and the difference such care makes. Sycamore Tree During the year we delivered 9 Sycamore Tree programmes in the three prisons, as well as with the students in Hydebank Wood College and a group of men in Burren House. 110 Participants ComMend the course with 102 obtaining qualification. We deliver this with a team of three trained facilitators plus a team of 17 volunteers. The course with the women in Hydebank was the first female course that had run in several years. It was a particularly Challenging Course due to the range of offences committed by the women in attendance. Aongside several life sentence prisoners and those serving a significant amount of time in custody, we also had women who were deemed 'vulnerable' by the prison staff due to the offences they had committed. These women at that stage did not mix with the rest of the prison population, so putting them into a classroom was a bit of a risk. However, they managed to be part of the group for the six weeks, and even integrated with the other women to some extent.
PRISON FELLOWSHIP NORTHERN IRELAND DIRECTORS. REPORT {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 The highlight of that course for the facilitator was during the final session on week six, the ladies received their certificates along with the other women in the class and when their names were called out, the other ladies clapped for them. This may sound like a small thing, but it was truly massive, mostly for the three women who had been so nervous to attend the course to begin with. "I was truly humbled. when a Senior Officer commented, that 'Nobody but Joanne could have done that.. Kind words, but truthfully it was God alone who brought unity in that room. Aftercare Our Aftercare work is primarily carried out on an individual basis and through group activities and regular activities at the PF Centre in Belfast with the help of supporters, volunteers and staff. During the year under review the Centre was closed for refurbishment. We offer help and support with homelessness, suicide and self- harm, poverty, addiction, unemployment, benefits, education, social exclusion, loneliness, transport, medical services and resettlement into the community. We provided support to 38 individuals. That included.. 553 individuals were visited. Former prisoners received practical support including assistance with securing accommodation, provision of transport to attend appointments, provision of furniture and advice. 'Voices of Hope, continued to meet and choir practices were held on Friday. There are 8 choir memters made up of men who are former prisoners and staff. During the year, they attended 8 events around the country. Just before Christmas the office received a call out of hours. A message was left on the answering machine. There was no name or contact details left. Just a message - Is there anyone there? Our Administrator thought she recognised the man's voice, a younger man from a few years ago. She remembered that he had known the Aftercare worker and immediately got in touch the stsff member. The aftercare worker was very unsure, no way it could be him. We had not heard from him for several years, in fact the last time he saw him mentioned was an apFeal from the PSNI for a missing man several months before. That evening, sitting on his bed, our Aftercare worker prayed and phoned an old number he had. A man answered the phone, a whisper, but the worker knew immediately it was him. Quickly, in case the call would end, the aftercare worker got the contact details. By the end of the week, we had visited him in his home. Provided food and repairs to the man's flat. The man had been released from prison several months earlier, been assaulted and in hiding - hence the PSNI alert. The man said he had nobody- even his own family had tumed on him so he remembered Prison Fellowship- he phoned the office and left a message- but didn't think there was anyone there and didn't expect a call back. He was facing many difficulties, and the aftercare worker has been able to help him prioritise and offer practical help along the way. There are several supportive churches in the area and he began to go to church every Sunday- he has even joined a gym - a local Christian man is a Physical Training Instructor. Our worker helped him reengage with PBNI and attend several court hearings. He is now off tsg and finished his house arrest. He has recommenced community service, which is of course at a nearby churchl It is st1 a long road for him, but we are very glad he called that day, and we are very glad that Christine in the office never forgets a face or a voice.
PRISON FELLOWSHIP NORTHERN IRELAND DIRECTORS. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Female Aftercare Our Female aftercare worker first met a Suzzie. in Hydebank many years ago when she regularly attended 'Lifesplan'. the weekly Bible study. She was a repeat offender who was frequently in and out of prison struggling with addi¢tions- alcohol, drugs and theft. Suue is an enthusiastic young woman, who always took part in everything with great enthusiasm. She appeared to have a faith, although didn't profess to being a Christian. She prayed, and as she read her bible, we have no doubt she came to fatth. She has been released from Hydebank, some eighteen months, had stayed clean from drugs and alcohol and had not reoffended. Her determination has been amazing and inspiring! She now has managed to get her own flat, and we have had the privilege of helping her move in. A volunteer obtained a van which came in very usefull Imagine three of us trying to get a washing machine up three flights of stairs which was fun on another level! Suzzie has spent many hours volunteering with local young people in youth clubs and has realised this is in her heart and what she wants to do. She has successfully applied and been accepted onto a youth work course in a university, after completing an intensive English GCSE course which she passed. Recently she has also found open water swimming has really helped her mentsl health. It has been a privilege, and fun too, go swimming with her. We always pray after any of our visits and Suzzie says she loves prayer as it brings her incredible peace. Name has been changed to protect identity Family Work We have been able to support an elderly couple whose daughter had been in and out of Hydebank frequently due to her alcohol addiction, but sadly she passed away earlier in the year. This mum felt quite isolated and had a very limited group of friends and mixed only with her family. The couple always loved to receive a family visit. We were able to support them especially through this difficult time and listened to them as they grieved for their daughter and tried to encourage the mum especially to get out more with her husband. Sadly, the mum passed away suddenly at the end of 2023. PFNI aims to reach out to those living in the community- Through this work, we support parents, p*ners and children of prisoners who often struggle with signtficant issues apart from imprisonment including financial hardship, suicide, setf-harm and a variety of other physical, social, psychiatric and psychosocial wnditions. Staff and volunteers are often confronted wtth many challenging issues and needs. Throughout the year, a range of services were offered to families: 321 family visits were conducted across Northem Ireland offering ongoing support to 127 families. During 2023-2024 PFNI engaged 53 new families. Through these visits the chartty offers befriending, a listening ear, and practical advice. 'Hands Up, Food Ministry= through this project, volunteers prepared 56 meals for 21 families. Christmas Hope: the annual food hamper and toy appeal provided 526 hampers and 624 toys. Christmas Dinners: hosted by local churches and attended by 15 women and 42 men.
PRISON FELLOWSHIP NORTHERN IRELAND DIRECTORS. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Volunteering During the year we had 55 regular volunteers who delivered support to those in custody their families and people released from prison as well as a further 60 volunteers helping with the Christmas Hope Project. Other opportunities for volunteering included aftercare support, Lettertink and the hands up project. The impact of volunteering- _ In our Aftercare work volunteers work directly with men in the community, they are required to have their own transport and be flexible to meet the needs of ex-offenders in the community. Experience of working with men with mental health issues, addiction, loneliness, povety, homelessness, offending behaviour - including sexual offending, suicide and self-harm, are all key areas for the volunteers. Helping men with advice, guidance and providing a listening ear, from time to time even assisting with transport to appointments are just a few of the ways the volunteers begin to build trust with the ex-offender. The volunteer role is a befriending role and setting boundaries with men in the community is important - we do not provide legal. medical, financial or housing advi although signposting and helping men engage with these services can be a great benefit to a person released from prison. The volunteers have been invaluable helping men attend medical and probation appointments and many servIS now require smart phone technology and familiartty with the internet which the volunteers are able to help with. PFNI is committed to working in close partnership with Criminal Justice agencies. There are many examples of interagency working at an operational level where staff engage in multi-disciplinary meetings and support prisoners who are vulnerable or are struggling to adapt wthin the prison setting. In addition to the operational relationships with statutory and voluntary organisations working within the Criminal Justice sector during 2023-2024, the charity was: represented on the 'Public Protection Agency Northern Ireland, (PPANI) a multi-agency forum made up of a range of statutory and voluntary organisations. PPANI aims to provide a multi-agency, coordinated system of risk assessment and risk management, that will be effective in reducing the immediate and long-term risk of sexual or violent re-offending, a member of the 'Restorative Justice Practices Forum,. The aim is to promote restorative justice philosophy and practice across all aspects of life and society, part of 'Accessing Services for Offenders, an umbrella group of voluntary organisations working with people who are or have been in custody. PFNI seeks to encourage the public to be aware of the issues fad by released prisoners to prevent re- offending. During 2023-2024, the charity: spoke at 77 deputations to groups throughout Northern Ireland. supported 10 prayer groups, which meet each month. distributed 4 editions of 'News and Prayer Focus, mailed to 1,304 individuals, and 535 people recxved our quarterty electronic mail, as well as the monthly prayer updates. We continue to encourage electronic mail to help with reducing costs. The work of PFNI during the year 1 April 2023 to 31 March 2024 could not have been achieved without the dedication of staff and volunteers, the financial support received from personal donors, Churches, companies, Nl Prison Service. and charitable trusts and foundations, and the strategic and operational partnerships with ststutory colleagues.. N I Prison Service Stsff & Management, Probation Board, PSNI and voluntary agencies, Quakers, NiACRO and ChristiansAgainst Povety.
PRISON FELLOWSHIP NORTHERN IRELAND DIRECTORS, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Financial review The results are set out in detail on pages 10 to 22. The company retumed net incoming resources for the year ot £15,946 (2023 - £83,615) leaving unrestricted funds of £167,901 (2023 £162,687) and restricted funds of £430,098 (2023 - £419.366). The unrestricted funds are considered to be essential to provide sufficient funds to cover any unforeseen costs which may arise and fulfill legal obligations of the charity in the event that current levels of income are not maintained. It is the policy of the charity that unrestrtcted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month's expenditure. The directors Consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised. The directors have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. Structure, governance and management The charitable company is governed by its Memorandum and Articles of Association. The company is not for profit and limited by guarantee, the liability of the members is limited to £1. The organisation is governed by its Board of Directors who meet regularly. The directors who served during the year and up to the date of signature of the financial statements were- Mrs J Holley Mr S Cairns Dr G Mcllroy (Chairman) Mrs C Stirling Mr R Pedlow Mrs H Dunn Mr G Reynolds (Resigned 12 September 2023) The Board of Directors delegates the daY-tdaY work of the organisation to its Chief Executive Mr R Scott. There is a team of eleven employees and one hundred and four volunteers who ensure the successful delivery of high- quality setvices to help people who are, or who have been in lawful custody. and the families and vtiM$ of crime. During 2023-2024 the Board of Directors: Reviewed and updated our policies in line with current legislation. Undertook a review of Family Work and made recommendations for the development of the work among families. Agreed to increase the staffing level at Maghabery due to the increasing prison population by adding an additional part-time staff member. Developed a program work with the PDU at Maghabery- Prisoner Regime and Enhanced Privileges (PREPS) program to address issues where an inmate who has lost privileges Can review and seek to address the matter and what needs to be done to remedy the problems.
PRISON FELLOWSHIP NORTHERN IRELAND DIRECTORS. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 During the year ended 31 March 2024 the totsl number of houTS offered by volunteers to Prison Fellowship Northern Ireland (PFNI) was 4,571. This is equivalent to 2.4 fv114ime staff and using the National Living Wage would be a cost to the charity of over £54,852. The direciors are indebted to the staff and volunteer teams for their seffless dedication and commitment to fijrther the work of the organisation. This report has been prepared in accordan with the provision applicable to companies entiUed to the small companies exemption. The directo ort was approved by the Board of Director5. DrGM Director y (Chainnan)
PRISON FELLOWSHIP NORTHERN IRELAND INDEPENDENT EXAMINER'S REPORT TO THE DIRECTORS OF PRISON FELLOWSHIP NORTHERN IRELAND We report on the financial statements of the charity for the year ended 31 March 2024, which we set out on pages 10 to 22. Responsibilities and basis of report As the charity directors you are responsible for the preparation of the accounts in accordance wth the requirements of the Companies Act 2006. Having satisfied ourselves that the charity is not subjed to audit under company law, and is eligible for independent examination, it is our responsibility to.. examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008., follow the procedures laid down in the general Directions given by the Charity Commission for Norlhem Ireland under section 6519)(b) of the Charities Act- and state whether particular matters have Come to our attention. Basis of independent examiner's report We have examined your charty accounts 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 Northem Ireland under section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a Comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees conceming any such matters. Our fole is to state whether any material matters have come to our attention giving us cause to believe- That accounting records were not kept in accordance with section 386 of the Companies Act 2006 That the accounts do not accord with those accounting records That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland That there is further infomiation needed for a proper understanding of the accounts to be reached.
PRISON FELLOWSHIP NORTHERN IRELAND INDEPENDENT EXAMINER'S REPORT (CONTINUED) TO THE DIRECTORS OF PRISON FELLOWSHIP NORTHERN IRELAND Independent examiner's statement Since the Charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. We confirm that we are qualified to undertake the examination because we are a member of Chartered Accountants Ireland, which is one of the listed bodies. We have completed our examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northem Ireland, we have found no matters that require drawing to your attention. GMCG LISBURN Century House 40 Crescent Business Park Lisbum BT28 2GN Dated..
PRISON FELLOWSHIP NORTHERN IRELAND STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITUREACCOUNT FOR THEYEAR ENDED 31 MARCH 2024 Unrestricted Restricted funds funds 2024 2024 Total Unrestricted Restricted funds funds 2023 2023 Total 2024 2023 Notes Donations and legacies Charitable activities Investments 107,004 170,027 3,115 107,004 230,927 3,115 58,928 58,928 349,742 1,609 60.900 349,742 1,609 Totsl income 280,146 60,900 341,046 60,537 349,742 410.279 Ex èndit r Charitable activities 274,932 50,168 325,100 43,389 283,275 326,664 Net incoming resources before transfers 5,214 10,732 15,946 17,148 66,467 83,615 Gross transfers beeen funds 12 {30,874) 30,874 Net income for the yearl Net movement in funds 5,214 10,732 15,946 {13,726) 97,341 83,615 Fund balances at 1 April 2023 162,887 419,366 582,053 176,413 322,025 498,438 Fund balances at 31 March 2024 167.901 430,098 597,999 162,687 419,366 582,053 The statement of financial activities includes all gains and losses recognised in the year. The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The statement of financial activities also complies with the requirements for an income and expenditure account under the CompaniesAct 2006. 10-
PRISON FELLOWSHIP NORTHERN IRELAND STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2024 2024 2023 Notes Fixed assets Tangible assets 13 392,293 395,336 Current assets Debtors Cash at bank and in hand 14 15,347 292,690 64,664 177,269 308,037 241.933 Creditors: amounts falling due within one year 15 (88,102) {31.1171 Net Current assets 219,935 210.816 Total assets less current liabilities 612,228 606.152 Creditors: amounts falling due after more than one year 16 (14.229) (24,099) Net assets 597,999 582.053 The funds of the charity Restricted income fvnds Unrestricted funds 430,098 167,901 419,366 162,687 597,999 582,053 The company is enttued to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2024. The directors athiowiedge their responsibilities for complying wilh the requirements of the Companies Act 2006 th respect to accounting records and the preparation of financial statements. The members have not required the company to obtain an audit of its finanaal statements for the year in question in accordance wth seclion 476. These financtal statements have been prepared in aordan with the provisions applIbEe to companies subject to the small companies regime. Signed on their behalf by, Dr cllroy (Chai Director Mr R Pedlow Dlrector Company registration number N1055239 (Northem Ireland) 11
PRISON FELLOWSHIP NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS FOR THEYEAR ENDED 31 MARCH 2024 Accounting policies Charity information Prison Fellowship Northern Ireland is a private company limited by guarantee incorporated in NortlEm Ireland. The registered office and place of business is Prison Fellowship Northem Ireland, 39 University Street, Belfast, BT7 1 FY. 1.1 Ac¢ounting convention The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102). {as amended for accounting periods commencing from 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows. The financial statements are prepared in sterling, which is the functional currency of the charity- Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. 1.2 Going concern At the time of approving the financial statements, the directors have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the directors in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. 1.4 Income Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless perfomiance conditions require deferral of the amount. Income tax recoverable in relation to donations received under GiftAid or déeds of covenant is recognised at the time of the donation. Legacies are recognised in full in the Ststement of Financial Activities in the year in which they are receivable. 12-
PRISON FELLOWSHIP NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies (Continued) 1.5 Expenditu All expenditure is accounted for on an accruals basis and has been classtfied under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, tt is probable that the settiement will be required and the amount of the obligation can be measured reliably. It is categorised under one of the following headings.. Costs of raising funds, Expenditure on charitsble activities and Other expenditure. Irrecoverable VAT is charged as an expense against the activity for which expenditure arose. Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs and govemance costs. They are incurred directly in support of expenditure on the objects of the charity and include project management carried out at the office. Office Costs and governance Costs are allocated to charitable activities based on useage. 1.6 Tangible fixed assets Tangible fixed assets are inttially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases.. Freehold land and buildings Fixtures and fittings 20A straight line 250/0 reducing balance The gain or loss arising on the disposal of an asset is determined as the difference beeen the sale proceeds and the carying value of the asset, and is recognised in the statement of financial activities. 1.7 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-tern liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.8 Financial instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 'Olher Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the Charity becomes paty to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial ststements. when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and sett]e the liability simultsneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. 13-
PRISON FELLOWSHIP NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies {Continued) Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction. where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. 1.9 Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the charty is demonstrably committed to terminate the employment of an employee or to provide termination benefits. 1.10 Retirement benefjts Payments to defined contribution retirement benefjt schemes are charged as an expense as they fall due. Donations and legacies Unrestricted Unrestricted funds funds 2024 2023 Donations and gifts Legacies receivable 106,444 560 58,250 678 107,004 58,928 14-
PRISON FELLOWSHIP NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Income from charitsble activities Charitable Prison activities Programme 2024 2024 Benefact Trust 2024 Total Total 2024 2023 Donations 170,027 50,000 10,900 230,927 349,742 Analysis by fund Unrestricted funds Restricted funds 170,027 170,027 60,900 50,000 10,900 349,742 170,027 50,000 10,900 230,927 349,742 Income from investments Unrestricted Unrestricted funds funds 2024 2023 Interest receivable 3,115 1,609 Expenditure on charitable activities Charitable Prison Developm't activities Programme 2024 2024 Total 2024 2024 Direct costs Staff costs Depreciation and impaiment Direct costs 191,388 4,402 30,400 35,217 226,605 4,402 39,400 9.000 226,190 44,217 270,407 Share of support and governance costs (see note 7) Support Govemance 35,594 13,148 5,783 41,377 13,316 168 274,932 50,000 168 325,100 Analysis by fund Unrestricted funds Restricted funds 274,932 274.932 50,168 50,000 168 274,932 50,000 168 325,100 15-
PRISON FELLOWSHIP NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Expenditure on charitable activities {Continued) Previous year: Charitable Prison Developm't activities Programme 2023 2023 Total 2023 2023 Direct costs Staff costs Depreciation and impairment Direct costs 134,886 1,649 37.486 72,954 412 1,235 207,840 5,090 38,721 3,029 174,021 74,601 3,029 251,651 Share of support and governance costs (see note 7 Support Governance 39,149 9,958 8,469 2,493 3,536 11,408 51,154 23,859 223,128 85,563 17,973 326,664 Analysis by fund Unrestricted funds Restricted funds 33,432 189,696 9,957 75,606 43,389 283,275 17.973 223,128 85,563 17,973 326,664 16-
PRISON FELLOWSHIP NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Description of charitable activities Our annual project offering practical support to families of those in lawful custody andlor those recently released, through the provision of a hamper of basic groceries and gifts of toys for each child in the family. il Work Help to maintsin and strengthen links between those who are, or have been, in lawful custody with their spouses, partners, parents, children, siblings and other family members and to help and support those family members where desirable and possible, through practical help, advice and other measures. cam Delivering a restorative justice programme to challenge the offender of the effects of crime both on the victim and the wider community. Aftercare Providing visiting. befriending and support opportunities for practical, emotional and spiritual support to adults and young people when they are released from custody and assisting them to reintegrate into the community. Ukraine Supporting the work of Prison Fellowship Ukraine. Prison Pro mme Providing visiting, befriending and support opportunities for practical, emotional and spiritual support to adults and young people while they are in lawfvl custody. Working in close partnership with agencies working within the Criminal Justice system. Money set aside for the review and development of the premises to ensure that the facilities are fit for purpose and to enable the work of the organisation to meet the needs of those they work wtth and support. 17-
PRISON FELLOWSHIP NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Support costs Support Governance costs costs 2024 2023 Basis of allocation Postage and telephone Printing and stationery Light and heat Intemational Levy Repairs and servicing Rent and rates Bank charges Sundry expenses Insurance Subscriptions Travelling 8,236 4,874 1,743 79 670 (168) 1,293 5.679 2,234 190 16,547 8,236 4,874 1,743 79 670 (168) 1,293 5,679 2,234 190 16,547 8,819 Useage 4,812 Useage 1,999 Useage 2,002 Useage 1,089 Useage 571 Useage 1,486 Useage 10,256 Useage 1.967 Useage 185 Useage 17,968 Useage Accountancy Legal and professional 1,680 11,636 1,680 11,636 1.440 Govemance 22.419 Govemance 41,377 13,316 54,693 75,013 Analysed between Charitable activtties 41,377 13,316 54,693 75,013 Net movement in funds 2024 2023 The net movement in funds is stated after chargingl(crediting}: Depreciation of owned tangible fixed assets 4,402 5,090 Directors None of the directors (or any persons connected with them} received any remuneration or benefits from the chartty during the year. 10 Employees The average monthly number of employees during the year was.. 2024 Number 2023 Number 11 11 18-
PRISON FELLOWSHIP NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 10 Employees (Continued) Employment costs 2024 2023 Wages and salaries Social security costs other pension costs 200,534 9,883 16,188 185,339 9,351 13,150 226,605 207,840 The charity considers its key management personnel to comprise of the heads of departments. The total employment benefits including employers pension contributions of the key management personnel were £107,903 (2023= £88,312}. There were no employees whose annual remuneration was more than £60,000. 11 Taxation The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. 12 Transfers Transfers from the unrestricted fttnd to the restricted fund in the previous year were as follows: Family Work - The transfer of £28,890 relates to covering resources expended in excess of funds received. Prison Programme The transfer of £1,986 relates to covering resources expended in excess of funds received. 13 Tangible fixed assets Freehold land Fixtures and and buildings fittings Total Cost At 1 April 2023 Additions 401,420 22,204 1,359 423,624 1,359 At 31 March 2024 401,420 23.563 424,983 Depreciation and impairment At 1 April 2023 Depreciation charged in the year 18,257 1,024 10,031 3.378 28,288 4,402 At 31 March 2024 19,281 13,409 32,690 Carrying amount At 31 March 2024 382,139 10,154 392,293 At 31 March 2023 383,163 12,173 395,336 19-
PRISON FELLOWSHIP NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 14 Debtors 2024 2023 Amounts falling due within one year: Other debtors 15,347 64,664 15 Creditors: amounts falling due within one year 2024 2023 Notes Bank loans Other taxation and social security Trade creditors Other creditors Accruals and deferred income 17 10,648 3,711 20,597 50,067 3,079 10,648 3,673 13,320 67 3,409 88.102 31,117 16 Creditors: amounts falling due after more than one year 2024 2023 Notes Bank loans 17 14,229 24,099 17 Loans and overdrafts 2024 2023 Bank loans 24,877 34,747 Payable within one year Payable after one year 10,648 14,229 10,648 24,099 -20-
PRISON FELLOWSHIP NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED} FOR THE YEAR ENDED 31 MARCH 2024 18 Analysis of net assets between funds Unrestricted Restricted funds funds 2024 2024 Total Unrestricted Restricted funds funds 2023 2023 Total 2024 2023 Fund balances at 31 March 2024 are represented by: Tangible assets Current assetsl(liabilitiesl Long term liabilities 35,260 132,641 357,033 87,294 (14,229) 392,293 219,935 (14,229) 36,033 126,654 359,303 84,162 {24,099) 395,336 210,816 (24,099) 167,901 430,098 597,999 162,687 419,366 582,053 19 Unrestricted funds The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestrscted funds by the trustees for specific purposes. At 1 April 2023 Incoming resources Resources expended Transfers At 31 March 2024 General funds 162,687 280,146 {274,932) 167,901 Previous year: At 1 April 2022 Incoming resources Resources expended Transfers At 31 March 2023 General funds 176.413 60,537 (43,389) (30,874) 162,687 21
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