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 eff￿S 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 be￿een 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 sh￿e 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 re￿IVeS 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 ComMen￿d 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 st￿1 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 servI￿S 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 fa￿d 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-t￿daY 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 v￿tiM$ 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
be￿een 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 a￿ordan￿ with the provisions applI￿bEe 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 be￿een 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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