Charity registration number NIC 103772 (Northern Ireland) Company registration number N1055239 PRISON FELLOWSHIP NORTHERN IRELAND ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
PRISON FELLOWSHIP NORTHERN IRELAND LEGALAND ADMINISTRATIVE INFORMATION Directors Mrs J Holley Dr G Mcllroy (Chairman) Mrs C Slirling Mr R Pedlow Mrs H Dunn Mr G Reynolds Mr R Armour (Appointed 10 September 2024) (Appointed 12 November 2024) MrA Elder Secretary Mr R Scott Charity number (Northern Ireland) NIC 103772 Company number N1055239 Principal address Prison Fellowship Northern Ireland 39 University Street Belfast BT7 1FY Registered office Prison Fellowship Northern Ireland 39 University Street Belfast BT71FY 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 BT16DN
PRISON FELLOWSHIP NORTHERN IRELAND CONTENTS Page Directors, report Independent examinerfs report Statement of financial activilies Statement of financial position 10 Notes to the financial statements 11-22
PRISON FELLOWSHIP NORTHERN IRELAND DIRECTORS. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The directors present their annual report and financial statements for the year ended 31 March 2025. The financial statements have been prepared in accordan with the aoUntIng 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 Charttiès= 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 IFRS 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 èncourage 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 Iheir crimes, the aim being to help bring about a change in thinking and lifestyle. 3. Help to maintain and slrengthen the links beeen 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 Governors, Chaplains and i)fficers. 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 effeds of crime on those who have been tts victims, whether drectly 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 guidance issued by the Charity Commission in deciding what activities the charity should undertake. During the year ended 31 March 2025, PFNI'S principal activities were- Providing visitation, befriending, and opportunities for praclical, 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 effects of crime both on the victim and Ihe wider community. Working in partnership wilh agencies who work wilhin the Criminal Justice system. Encouraging the public to be aware of lh& issues fad by released prisoners to reduce re-offending.
PRISON FELLOWSHIP NORTHERN IRELAND DIRECTORS. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achievements and perfomiance Setvices to people in custody through regular visits lo= Maghabery-the high-security prison housing adult men. Magilligan the medium-seGurity facility housing adult men and offering low-securty accommodation for selected prisoners nearing the end of their sentence. Hydebank Wood College- houses (a) young people beeen the ages of 18-21 and (b) Ash House for female remand and sentenced prisoners. 8,497 visits were conducted to 4,113 individuals, with.. 2.170 visits to 1.060 men in Maghaberry, 5,313 visits to 2,656 men in Magilligan, 219 visits to 117 young people in Hydebank Wood College, and 687 visits to 280 women in Ash House. 102 Lifesplan meetings were held in the three prisons, further complemented by a Series of special meetings in Magilligan during May. Prisons In the prisons we see an ever-increasing population. At the end of March 2005. the total population stood at 1,964, representing a 260/0 rise in the total prison population over the last three years. During the same period the female population has increased by over 650/0 (from 70 to 1171, which means the population also requires careful management at Hydebank Wood. Yet despite these increases, PF staff and volunteers continue to reach out to those in prisons. In the past year more than 8,490 visits were facilitated alongside a range of programmes. We are so grateful for the continued privilege we are afforded to work in each of the establishments. During the year we conducted 10 Sycamore Tree courses, 102 Lrfesplan groups {Bible 51udies), and held our regular fellowship meetings on Friday evenings in Magilligan. We were also able to host three nights of special meetings in May. Many requèsts are made of our prison staff and volunteers: "Could you go and see a new reception who is distraughl as they arrive onto the landing?" or 'Could you chat with an individual who is not communicating with prison officers?. These may seem like interruptions to our plans or schedule. but they are central to our work. PF staff also participate in the PREPS Programme {Prisoner Regime and Enhanced Privileges) by conducting regular sessions with prisoners who have been downgraded from an enhanced lo a basic regine. As neutral facilitators. we mediate beeen inmates and prison staff, discussing Ihe issues that led lo their adverse reports and loss of privileges. These sessions encourage prisoners lo reflect on their actions, explore the consequences, and commit to positive behavioural changes. By working collaboratively with prison staff, we help identify ways to support inmates in their rehabilitation. With an average of six participants per Wk, the programme has received highly positive feedback from both staff and prisoners. Additionalty. we use these sessions to connect inmates with other support organisations when needed.
PRISON FELLOWSHIP NORTHERN IRELAND DIRECTORS. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Sycamore Tree During the year we delivered 10 Sycamore Tree programmes in the three prisons, as well as with the students in Hydebank Wood College. 119 participants commenced the course. with 111 obtaining qualifications= 17 reiVed Level 1, and 94 obtained a Level 2 Gateway qualification. We deliver this with a team of Ihree trained facilitators plus a team of 17 volunteers. Preventing reknoffending by facilitating the PFNI Sycamore Tree restorative justice programme brings prisoners and victims of crime together within prisons. For many participants, this is the first time they truly reflect on the impact of their actions - not only on their victims but also on their own families. This realisation can be the first step toward rebuilding family connections. As part of the programme, a victim shares their personal story, often creating a profound tuming point for participants what some describe as a 'lightbulb moment.. This experience sparks a shifi in thinking that can ullimately lead to a change in behaviour and a commitment to avoiding future offences. Aftercare Through ourAftercare work we support those who are prison leavers. In the past yearwe have been encouraged as 16-20 men regularly attended over 70 group evenls in the centre. Volunteers led worship and studied the Bible together. Conversations on the topic are a key part of these meetings, and ofien much wider discussion takes pla. During the year a local church delivered CAP Lifeskills for 8 weeks. which was a real blessing to all who took part. 14 other activities, induding Café Hope (now known as The Crew), were also held. In 2024125 we were blessed to be supported as the Home Mission Project of Presbyterian Women IPW), allowing us to share at over 120 groups and participale in PW services. We give thanks for these new contacts and look fotward to building relationships going forward. The project focused primarily on support for female prisoners. especially those leaving custody. The prayerful and practical support has enabled us to increase the hours of our Female Aftercare Worker and commence a second Inshlling Hope programme in the centre. Our Aftercare work is primarily carried out on an individual basis and through group activities and regular events at Ihe PF Centre in Belfast with the help of supporters. volunteers. and staff. We provided support to 88 individuals: 468 individuals visits were conducted. Prison leavers received practical support including assistance with securing accommodation, provision of transport to attend appointments. provision of fumiture, and advice. Voices of Hope continued to meet, and choir practices were held on Fridays. There are 8 choir members, made up of men who are former prisoners and two staff. CAP- Christians Against Poverty delivered a Lifeskills Gourse to a group of 8 men. 84 people attended Christmas dinners for male and female aftercare, hosted by two local churches.
PRISON FELLOWSHIP NORTHERN IRELAND DIRECTORS. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 202S Family work Our Family Work brings us into contact with many who are struggling to know how best to support a loved one. Like any family. Ihey are balancing their own needs, but with the additional challenge of having a loved one in prison. Thè health of a child, their own personal health, and the struggle to provide finances for the person in prison while balancing the needs of those at home can be crushing. Often, while a person is in prison. there is some safety in knowing where they are and that they are relalively secure. However. a Saturday release. lack of support or suitsble accommodation, and the unavailabiliiy of a crash facility for the night brings immense pressure on the family. They may have to choose beeen allowing a loved one to stay in their home despite problems in the past or letting them stay on the streets for their first night out of prison. Throughout the year, a range of setvices were offered to families.. 248 family visils were conducted across Northern Ireland in person or virtually. offering ongoing support to 127 families. During 202K2025 PFNI engaged 53 new families. Through these visits the charity offers befriending. a listèning ear, and practical advice. 79 families received activity packs ft)r children during both the summer and Easter holidays. Christmas Hope: our annual food hamper and toy appeal provided 502 hampers and 622 toys. Volunteering Volunteers remain al the core of everything we do programme delivery, Letterlink, food ministry, one-to-one support, and many other tasks. A small team of volunteers packs the quarterly NewsFocus and prepares it for mailing. Pradical support in the ofFice with administration and finances. A team of faithful volunleers help5 deliver our football activities over the summer. A willing band of helpers, packs hampers and toys and delivers them across the country. Others provide cooked meals for groups running in the centre. Our faithful Board members a150 meet regularly to oversee the governance and direction of PF. During the year we had 61 regular volunteers who delivered support to those in custody, their famlies. and people leaving prison, as well as a further 6D volunteers helping with the Christmas Hopè Project. Other opportunities for volunteering included aftercare support. Letterlink, and the Hands Up project. PFNI seeks to encourage the public to be aware of the issues faced by those leaving prison, to prevent re- offending. During 2024-2025, the Gharty: spoke at 117 deputalions to groups throughout Northem Ireland, supported 10 prayer groups, which meet each month, distributed 4 editions of News and PYer Focus mailed to 1.296 individuals, while 548 people received our quarterly electronic mail, as well as monthly prayer updates. We continue to encourage electroni mail to help reduce costs. The work of PFNI during the year 1 April 2024 to 31 March 2025 could not have been achieved without the dedication of staff and volunteers, the financial support received from personal donors, churches. ccsmpanies, Nl Prison Service. and charitable trusts and foundations. and the strategic and operational partnerships with Statutory colleagues- Nl Prison Service Staff & Management, Probation Board Nl, and voluntary agencies including Quakèrs, NIACRO, and Christians Against Povety.
PRISON FELLOWSHIP NORTHERN IRELAND DIRECTORS, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Financial review The results are set out in detail on pages 9 to 22. The company returned net outgoing resources for the year of £65,147 (2024- net incoming resources £15,946) leaving unrestricted funds of £105.340 (2024 - £167.901} and restricted funds of £427,512 (2024 - £430,098). The unrestricled 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 Gurrent levels of income are not maintained. 11 is the policy of the Gharity that unrestricted funds which have not been designated for a spectFic use should be maintained at a level equivalent to beeen 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 ofAssociation. The company is not for profft and limited by guarantee, the liability of the members is limited to £1. The organisation is govemed by ils 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 Dr G Mcllroy (Chairman) Mrs C Stirling Mr R Pedlow Mrs H Dunn Mr G Reynolds Mr R Armour MrA Elder (Appointed 10 September 2024) (Appointed 12 November 2024) The Board of Directors delegates the day-to-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 services to help people who are, or who have been in lawful custody. and the families and vElims of crime. During 2024-2025 the Board of Directors.. Reviewed and updated our policies in line with current legislation. Safeguarding policy was reviewed and updated-, training provided for staff and volunteers. Two new board members were appointed during the year. Rebranding was carried oul during the year, and printed malerials were updated to reflect these changes. Completion certificates were received from Belfasl City council for the renovation work carried out at the centre.
PRISON FELLOWSHIP NORTHERN IRELAND DIRECTORS. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 During the year ended 31 March 2025 the total number of hours offered by volunteers to Prison Fellowship Northem Ireland {PFNI) 4,713. This is equivalent to 2.5 fulktime staff and using the National Ltving Wage would be a o)st to the tharity of over £56.556. The directors are indebted to the staff and volunteer teams for Iheir sellless dedicatron and commitment to further the work of the organisation. This report has been prepared in accordance wtth the provision applicable to companies entitled to the small mpanies exemption. The diredor5' rt was approved by the Board of Directors. Dr G Mcllro Director 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 charty for the year ended 31 March 2025, which are set out on pages 9 to 22. Responsibilities and basis of report As the charity directors you are responsible for Ihe preparation of the accounts in accordance with the requirements of Ihe Companies Act 2006. Having satisfied ourselves Ihat the charity is not subject to audit under company law, and is eligible for independent examination, it is our responsibility to- examine the accounts under section 65 ofthe Charities Act (Northern Ireland) 2008., follow the procedures laid down in the general Directions given by the Charity Commission for Nothern Ireland under section 6519)Ib) of the Charities Act,- and slate whether particular matters have come to our attention. Basis of independent examinerfs report We have examined your charity 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 Northern Ireland under section 65(9)Ib) 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 concerning any such matters. Our role is to state whether any material matters have come lo our attention giving us cause lo 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 accounling requirements of section 396 of the Companies Acl 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 examinerfs 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 lo undertake the examination because we are a member of Chartered Accountants Ireland, which is one of the listed bodi&s. We have completed our examination and have no concerns in respect of the matters (1) to (4) listed abovp and, in connection with following the Directions of the Charity Commission for Northern Ireland, we have found no matters that require drawing to your attention. GMCG LISBURN Century House 40 Crescent Business Park Lisburn BT28 2GN
PRISON FELLOWSHIP NORTHERN IRELAND STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOMEAND EXPENDITUREACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted Restricted fvnds funds 2025 2025 Total Unrestricted Restricted funds funds 2024 2024 Total 2025 2024 Notes Income from: Donations and legacies Charitable activities Investments 145,662 74,650 3.156 145,662 134,210 3,156 107,004 170,027 3.115 107,004 230,927 3,115 59,560 60,900 Total income 223,468 59,560 283.028 280,146 60,900 341,046 Expenditure on: Charitable activities 286,029 62.146 348,175 274,932 50,168 325,100 Total expenditure 286,029 62.146 348,175 274.932 50,168 325,100 Net incomel(expenditure) and movement in funds (62,561) (2.586) (65,14n 5,214 10,732 15,946 Reconciliation of funds: Fund balances at 1 April 2024 167,901 430,098 597,999 162,687 419,366 582,053 Fund balances at 31 March 2025 105,340 427.512 532,852 167,901 430,098 597.999 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
PRISON FELLOWSHIP NORTHERN IRELAND STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025 2025 2024 Notes Fixed assets Tangible assets 12 393,160 392,293 Current assets Debtors Cash at bank and in hand 13 30,225 183,465 15,347 292,690 213.690 308,037 Creditors: amounts fallin9 due within one year 15 {69,879) (88,102) Net cuffent assets 143,811 219,935 Total assets less current liabilities 536,971 612,228 Creditors: amounts falling due after more than one year 16 (4.119) {14,229) Net assets 532,852 597,999 The funds of the charity Restricted income funds Unrestricted funds 18 19 427,512 105.340 430,098 167.901 532,852 597,999 The company is entiled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025. The directors acknowledge their responsibilrties for complwng with the requirements of the Companies Act 2006 with respect to awounting records and the preparation of financial statements. The members have not required the company to obtsin an audit of its finanaal statements for the year in question in accordance with section 476. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. DrG Direct Iroy (Chaim Mr R Pedlow Director Company registration number N1055239 (Northem Ireland) 10-
PRISON FELLOWSHIP NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies Charity information Prison Fellowship Northern Ireland is a private company limited by guarantee incorporated in Northern Ireland. The registered Offi and pla¢e of business is Prison Fellowship Northern Ireland, 39 University Street, Belfast. BT7 1 FY. 1.1 Basis of preparation 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 Practicè applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 102)" las amended for accounting periods commèncing 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 thè nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are sel out below. 1.2 Going concern At the time of approving the financial statements, the directors have a reasonable expectation that Ihe charity has adequate resources to continue in operational existen for the foreseeable fvture. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial slalements. 1.3 Charitsble funds Unrestricted funds are available for use at the discretion of the directors in furtherance of their charitable objectives. Restricted funds are subject lo specific condttions by donors or grantors as to how they may be used. The purposes and uses of the restriGted funds are set out in the notes to the financial statements. 1.4 Income Income is recognised when the Gharity is legally entitled lo it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donalions are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverablè in relation to donations reiVed under Gift Aid or deeds of covenant is recognised al the time of the donation. Legacies are recognised in full in the Statement of Financial Activities in the year in which they are receivable. 11
PRISON FELLOWSHIP NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (Continued) 1.5 Expenditure All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cosls related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties. it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under on8 of the following headings= Costs of raising funds, Expenditure on charitabl8 activities and Other expenditure. Irrecoverable VAT is charged as an expense against the activity for which expendilure arose. Support costs are those that assist the work of the charity but do not directiy represent charitable activities and include Offi costs and governance 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 governan osts are allocated to charitable activities based on useage. 1.6 Tangible fixed assets Tangible fixed assets are initially 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 2 /D Straight line 250/0 reducing balance The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying 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-term 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 lo apply thè provisions of Section 11 'Basic Financial Instruments, and Section 12 'Other Financial Instruments Issues, of FRS 102 lo all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charty becomes paty to Ihe contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial stalements, when there is a legally enforceable righl to set off the recognised amounts and there is an intention to settle on a net basis or lo realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at Iransaction price including transaction costs and are subsequently carried al 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 re1vable within Dne year are not amortised. 12-
PRISON FELLOWSHIP NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 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 inslrument 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 dassified as current liabilities if payment is due within one year or less. If nol. they are presented as non-current liabilities. Trade creditors are recognised initially al transaction price and subsequently measured at amortised cost using the effective inter8St 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. Terminalion benefits are recognised immedialely as an expense when Ihe charty is demonstrably committed to terminate the employment of an employee or to provide termination benefits. 1.10 Retirement benefits Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. Income from donations and legacies Unrestricted funds 2025 Unrestricted fund5 2024 Donalions and gifts Legacies 145,662 106,444 560 145,662 107,004 13-
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PRISON FELLOWSHIP NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from inveslments Unrestricted Unrestricted funds funds 2025 2024 Interest receivable 3,156 3,115 15-
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PRISON FELLOWSHIP NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Description of charitable activities Christmas 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. Famil Work Help to maintain and strengthen links bebmeen those who are, or have been, in lawful custody with their spouses. partners, parents, children, siblings and other family rnembers and to help and support those family members where desirable and possible, through practical help. advice and other measures. amore Tree Delivering a restoralive 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 adulis and young people when they are released from custody and assisting them to reintegrate into the community. Prison Pro ramme Providing visiting, bpfriending and support opportunities for practical, emotional and spiritual support to adults and young people while they are in lawful custody. Working in close partnership with agencies working wtthin the Criminal Justice system. Develo ment 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 ofthe organisation lo meet Ihe needs of those they work with and support. 17-
PRISON FELLOWSHIP NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Support costs allocated to activities 2025 2024 Basis of allocation Useage Useage Useage Useage Useage Useage Useage Useage Useage Useage Useage Useage Postage and telephone Printing and stationery Light and heat International Levy Repairs and servicing Rent and rates Bank charges Advertising and promotion Sundry expenses Insurance Subscriptions Travelling Governance costs 8.899 4,717 2,129 163 1,303 188 784 1,820 6,002 2,332 355 16.875 15.847 8.236 4,874 1,743 79 670 (168) 1,293 5,679 2,234 190 16,547 13,316 61,214 54,693 Analysed between: Sycamore Tree Charitable activities Prison Pfogramme Development 2,199 53.687 4,800 528 53,168 1,357 168 61,214 54.693 2025 2024 Governance costs comprise: Accountancy Legal and professional 1,650 14,197 1,680 11.636 15,847 13,316 Net movement in funds 2025 2024 The net movement in funds is stated after chargingl{crediling)= Fees payable for the independent examination of the charity's financial statements Depreciation of owned tsngible fixed assets 1.650 5.915 1,680 4,402 Directors None of the directors (or any persons connected with them) received any remuneration or benefits from the charity during the year. 18
PRISON FELLOWSHIP NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10 Employees The average monthly number of employees during the year was= 2025 Number 2024 Number 11 11 Employment costs 2025 2024 Wages and salaries Social security costs other pension costs 211,746 10,708 15,432 200,534 9,883 16.188 237,886 226,605 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 managemenl personnel were £118,574 (2024- £107.903). 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 Tangible fixed assets Freehold land Fixtures and and buildings filtrng5 Total Cost At 1 April 2024 Additions 401,420 1,483 23.563 5.299 424,983 6,782 At 31 March 2025 402,903 28,862 431.765 Depreciation and impairment At 1 April 2024 Depreciation charged in the year 19.281 2,058 13,409 3.857 32.690 5,915 At 31 March 2025 21,339 17,266 38,605 Carrying amount At 31 March 2025 381,564 11.596 393,160 At 31 March 2024 382,139 10.154 392,293 19-
PRISON FELLOWSHIP NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 13 Debtors 2025 2024 Amounts falling due within one year: Other debtors 30,225 15,347 14 Loans and overdrafts 2025 2024 Bank loans 14,767 24,877 Payable within one year Payable afier one year 10,648 4,119 10,648 14,229 15 Creditors: amounts falling due within one year 2025 2024 Notes Bank loans Other taxation and social security Trade creditors Other creditor5 Accruals and deferred income 14 10,648 3,577 4,077 50,000 1.577 10.648 3.711 20,597 50,067 3,079 69.879 88,102 16 Creditors: amounts falling due after more than one year 202S 2024 Notes Bank loans 14 4.119 14,229 17 Retirement benefit schemes 2025 2024 Defined contribution schemes Charge lo profit or loss in respect of defined contribution schemes 30,863 18,967 The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. -20-
PRISON FELLOWSHIP NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 18 Restricted funds The restricted funds of the charity comprise the un&xpended balances of donations and grants held on trust subject to specifiG conditions by donors as to how they may be used. At 1 April 2024 Incoming resources Resources At 31 March expended 2025 Sycamorè Tree Prison Programme Development Benefactor Trust 6,560 53,000 (6,560) 153.000) (2,586) 419,198 10,900 416,612 10,900 430,098 59,560 (62,146) 427,512 Previous year: At 1 April 2023 Incoming resources Resources At 31 March expended 2024 Prison Programme Development Benefactor Trust 50.000 (50,000) 1168) 419,366 419,198 10,900 10,900 419,366 60,900 (50,168) 430.098 All restricted activilies are in line with the objectives of the charity as outlined on page 1 and note 6 of the financial statements. 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 inolude designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes. At 1 April 2024 Incoming resources Resources At 31 March expended 2025 General funds 167,901 223,468 {286,029) 105,340 Previous year: At 1 April 2023 Incoming resources Rèsources At 31 March expended 2024 General funds 162,687 280.146 (274,932) 167,901 21
PRISON FELLOWSHIP NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 20 Analysis of net assets between funds Unrestricted funds 2025 Restricted funds 2025 Total 2025 At 31 March 2025: Tangible assets Current assetsllliabililies) Long term liabilities 38,405 66,935 354,755 76,876 (4,119) 393.160 143,811 (4,119) 105,340 427,512 532,852 Unrestricted funds 2024 Restricted funds 2024 Total 2024 At 31 March 2024: Tangible assets Current assetsl{liabilities) Long term liabilities 35,260 132,641 357.033 87,294 (14,229) 392.293 219,935 {14,229) 167.901 430,098 597,999 21 Related party trdnsactions There were no disclosable relatèd paty transactions during the year (2024 - none}. -22-