2025-03-31-accounts

APPENDIX 1 oscr,_ Penod start date Mornh Year 2024 Penod •nd date Yeai 2025 Day 31 01 To OJ offi￿ of the Scottish Charity Regulator Reference and admlnistration details G￿rtty fwn• Scoth'sh Prison Service Benevolent FurKI BENFU R•g1st•r￿ charlty nwTrb•r Chaflty's prlnclp•l •ddrn SC021603 HM Pnson PolnK)nt Bnghtons PdrrM)nt Po8tcodo FK2 OAB Namm of th• ¢￿tIty tru•l••• M d•1• ol •pwov•l of Tn￿t•••' Annual R•port TnMt•• n•m• Ollk• lif •ny) lor boty) •n tlod to Chair BENFU Men*)ership BENFU Medersh, BENFU Methship BENFU Menknship BENFU Me ship ship hip rship Secretsry Treasurer Trustee Trustee Trustee BENFU Me Trustee BENFU Me Trustee BENFU Me 10 12 14 16 17 20

PENDIX 1 Reference and administration details Nam￿ of all other charlty tru•to08 durlng tho perlod. If any. (for •xamplo, th0￿ who rnslgned part through the financlal porlod) Structure, governance and management Typ• of govornlng documont The Scottish Prison Service Benevolent Fund IBENFU) is unincorporated fund and the purposes and administratiDn arrangements are set out in our constitution. aritable Trustee rncrullmenl and appolntm•nt All trustees are appointed or reappointed by the membèrs of BENFU at our annual general meeting, which is held in August annually. Objectives and activities Ch•rft*bl• purp￿08 Our purposes and objects as set out in our constitution Ire the promotion of relief of poverty and the advancement of ealth. Beneficial groups include children/young people, older eople, people with disabilities or health problems, Other defind groups and other charities/voluntary bodies. BENFU covers all ar most of Scotland but requests from other areas will always be c nsidered. Summary of tho maln actlvltl•• in relation to them oblKt• Requests lor assistance have varied frorn us providing funding for v food to alleviate child poverty, a551Stance with travel costs to and f Simba, Flowers and wheelchair. uchers for m hospital,

APPENDIX 1 Achievements and performance Summary of tho main achlovoments of It has been a busy and successful year with our membe ship the charity during the financial period standing at 1435. All our funds are raised through our embers and this year we have dealt with 8 requests for assistance. We have given £7359.35 to these requests over the yea. Financial review Brief ststement of the charity's policy on roseThes BENFU maintains a level of unrestricted reserves which aids with the achievements of objectives as outlined in the consttution and on page 2 of this report. The unrestricted free reserves gt the financial year end were £35562.64.00 Detalls of any deficit Nil Donated facllitles and servlc•s Ilf anyl Nil

APPENDIX 1 Other optional information The National Committee of BENFU continues to visit as many establishments as Possible to imp knowledge and experience of operating our charrtable fund to local members. This also gives us opportunity to ensure that local committees are complying with all Rules and Regulations. This year we visited the following establishments: tour he Declaratlon Slgrnd on b•h•ll ol charlty's trwt••• Slgn•lurn(•) Full n•m•l•) Poslllon (e.g. Ch•lr)

Receipts and Payments Accounts for the year ended 31 March 2025 Scottish Prison Service Benevolent Fund SC021603 2025 2024 RECEIPTS Membership subscriptions 41285.14 63.(MJ Compensation from Bos CAF Interest Bank Interest 20.76 15.36 Total Receipts 41305.90 78.36 PAYMENTS NC Expences Subscriptions to Local Committees Assistance Other 9897.24 7359.35 9827.09 3700.00 1113.00 Total payments for charitable artivities 18369.59 13527.09 Governance costs AGM Costs Accountance 3￿.[￿) 3(M).00 Total governance costs 300.00 300.00 Total Payments 18669.59 13827.09 Surplus/ (Deficit) for year 22638.31 -13748.73 All funds are unrestricted Bank and Cash in hand Opening balances Surplus/ l Deficit) for year 12926.33 26674.22 22638.31 -11586.¢XI Closing Balances 35562.64 12926.33 Reserves

Closing Balances 35562.64 12926.33 Assets Equipment Closing Balances 35562.64 12926.33 All fund5 are unrestricted Approved by the Trustees and signed on thetr behalf Signed as correct:

APPI Scottlsh Prison Service Benèvolent Fund SC021603 Recei tsand ments accounts oi 2024 31 03 2Q2fj Section A Statement of receipts and payments Unr•stnci•d lurKI¥ R•Jtrtci•d lunds Expendbl• •TrdcAThnt lund• Ptrrnian•nt Or￿0￿M•￿t Totsi lunds Tot•1 fuDds lajt p•rtod Al R•¢•l SuO3UI IJ Sat￿ Ir(m Bos Gr035 Iraol rom i•rKJ f¥Jildi Flffrtj Irrffi Iw%J & tAntyJ Is rKeirA1 Inlwe Irthn 8wkCAF 15 78 ub to¢•1 41.305 41.306 A2 R•r￿Pty fvom M8•t & lfiv••tm•nt •al Prttthjs tr£xm salo fixed Pr(Kedi crf thesirnenis A2 ub ioiI Totyi r•¢•lpts 41.J06 78 AJ P•ym•rt• P• fflent$ diredl lo 73Sg Joo A3 Sub toi•l 18.169 A4 P•yrn•nty ts••t •nd Inv•Jtrn•nt mov•m•n Pwthwses ol fixed i•e¢ Pw¢h8se d Inv••tm¢rn5 A4 Sub lot•1 Tor•ip•ym•nts 18.669 11.669 1J,877 22.•JO J,74• AS Transfern to R Ifroml fvnds Surplus /(deftclV lof year 22 636

APPINDIX 2 Scottish Pri80n Service Bonovolont Fund Section B Statement of balances S(1121603 Porman•nt Unrestr+ct Expendabl Total current Total pBrK>d Catfrgori nds to nur• E 81 C￿h funds Cash and b•nk b111￿￿ at stsrt d > 12.926 12,921 28,622 Su(Fkn I IdeTKrtl kn cffj r￿Fts aTrJ 3,632 ¢￿h ¥1￿ ty•nk ￿l￿nE• * •nd al y••r 30,164 $11 L•t 82 Investments Toi•l Cwr••t Iky D•tails 83 Other ￿Sets T•¢•l D•tai L4# ￿r B4 Li•bilit Toi•l BS Con¢ingent liabiliti•¥ Toiil Slgn•d by on• or iwo Iru•t• on b•h•H olall th• tr￿t• Slgniuf• Prlnt N• D•t¥ of pprovl TruSts&S exc•l(112O2¢2025 1 St*•rnsrt L4

AP INDIX2 Scottish Prison Service Benevolent Fund SC021603 Section C Notes to the Accounts C1 Nature and purpose of funds (may be stated on analysis of funds wothsheets) Funds generated are to be used to meet the purpose and obiectNes sel out in our conslttulion Type of activity or project supported Ind￿[d￿•1 I Instltutlo Ilumb•r of gr•nts mad• C2 Grants BeneVO￿nt Fund donations" Insb"tutlon$ 14 Total C3a Trustee remunerallon If no remuneration was paid during the penod to any chaiity Iruslee or person connected lo a Iruslee cross this box lolherwse complete section 3bl Authofity ui)dor whch paid C3b Trustee remunerdtion - details C4a Trustee expenses 11 no expen￿$ were paid to any charity Iruslee during the penod then Cross this box lolherwise complele section 4bl Plufflb•rof C4b Trustse expenses - detsils Transact60Tr •mount ¢£1 l•nc• 0￿￿ndIng at P4aturo of relationshi NatLire of transaction C5 Transactlons with trustees and connected persons C6 Other Informatlon Funds a￿ paid to the Lccal wsoll Officers 8enevoleni fvnds and payments a￿ then made to the Indiv￿11 c￿)￿e￿ by Bene¥(￿ent Fund Branches Tnjsietrs AR Ap2 excell112024-2025 1 Noies Decemt*r 2007

APPFNI)LX 2 Scottish Prison Service Benevolent Fund SC021603 Additional analysis111 Anoly•i$ of re￿P1S and paym8nts 1 0on•tlorr4 ExwndaW• •n¢Jowm•ty¢ P•rmnMt •niowm•nt lund• Unrnirtct•d T0141 Curr•ni p•rtod R•Btrfct•d fund• p•rtod tè TrMr••t E Ilombgr Subcnptts)$ 41,286 41.2•5 41,21S 412•8 relorenc• 2 Grant• Unr••trki•d ltsnd• tr nmmt E Total I￿1 p•rfod p•rtod 0 nbBrn•£ Tot•1 3 Gro•• fK•lpts Irom oth•r ch•rltsblo •¢tlvlll UN••M£t•d EKp•nd•b Il••trtcl•d •Thlornl nd• •nd¢I¥m￿l Tot•1 Cuir•rbt p•rtod p•rfod r••rn•tt Total I PJym•nl• f•latlng dlr•ctty to c￿rItabl• •¢1￿￿j• nd lund• r￿r•￿tt p•rtod p•rtod lo £ lo to SubB lo ccrfnmrtle•i 9,097 9,197 Tothi 91197 12.676 TrLNtaN AR ￿ •Kdll12o24.2025hJrt￿M ￿4•111

APPINDLX Z SC021603 Additional analysis 121 6 Brfrakdown ol unrtr8trictod lund8 T¢41 t RK•lp D￿al￿n￿ c￿1$ (kn88 Ronls fTonb Ihnd & tA&Ildi￿5 GrrSS recebpls other dwTrf•tA• •cttwb•s Sub tot•1 41.JQS 41,505 3,Z79 R•c•l Prccaedi li￿n bale d fixed bssel• Sub toil Tomi rnc•lpts 41.306 3,279 GFoss pa￿15 In￿5￿ne￿ mfftnaoew￿I C4)Jly diredty 10 AsA1gtai￿ F>aymoii Gov•rnAiice coiti LW COS¢8 1Q.M9 ,617 Pym•nts r•l•ihw to ••••t In¥••imw mo¥•m•nti Put(hafre5 01 hAtt asS¢ts ol Inv•ii1r￿1J Sub tot•1 roi•l p•ym•nl• 1B,609 9.647 22.1 3,132 Tr•n•f•v• to I (from) ful￿• /ld•flchJ fory••r 22 136 22,8J6 N4tur• •nd P￿.q￿•_oI fvnd• Tnkth•4 AR Apl nci••i21

AppeNtMX 2 Scottish Prison Serrfice Benevolent Fund SC021603 Additional analysis131 6 Breakdown ol resthcted lunds Totil rnirtct•d Tol41 r••lrfrt•U fu￿dI l••1 R•¢•lpt• Grant¥ ITLYn InrA)me from In¥•sb7wni$ rAh￿ VJ Renls Irom land & ￿lkI1 QFOYS re￿9¢5 Irtsh om¢f Sub iOt•i i• Irom ••••t & Inv••tyn•ftt Mb•A Proctsdo Iiom of fixed PILKeqO¥ Itotn ￿ ol Invo•ltnon¢s Sub tothi rotsi r•c•lplS P4ym•ni• EAp8nJ•s Bc¥lO81 fyoii irnd¥vJ parnt3 Pwr￿li i•laiYvJ direLtr to (kn•n¥￿ Gf#ni$ Bnd co•t Sub tot•1 P•ym•nts r•l4tlll9 lo •i•t and InvMkn•nt mov•m•nt• Purchfts8 of ID¥eJimoni8 Sub lOt•l Tothip•ym•tJts Tr•n•f•r• to I lfroml fvnd• Sumlus / (d•ficttJ lor y••r Natur• •nd of lund• TrLlW AR Ap? exc4(112W24.%)25*￿thT￿j￿ rKl••131

APPENDIX 3 OSCR ottth Chanty Re8ulalc Independent examiner's report on the accouryts Report to the Chanty name trust&e￿MemberS of Scottish Prison Service Benevolent Fund {BENFU) Registered charity SC021603 number On the accounts of the charity for the period Period start date Month Apni Period end (te Month March Day Year 2024 Day Year 01 to 31 2025 Set out on pages 2005 Ad and the trustees and examlner Chanties Accounts (Scollandl Regulations 2006 las amended). The charity trustees conS￿er that the audit requirement of Regulation 10111 (d) of the Accounts Regulations does not apply 11 is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention Basls of Independent My examination is carried out in accordance wilh Regulation 11 of Ihe 2006 Accounts examiner's statement Regulations An examination Includes a review of the accounb'ng records Iiept 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 seeks explanations from the trustees conceming any such matters The procedures undertaken do nol provide all the evidence that would be required in an audit and. consequently. I do not express an audit opinion on the view given by the accounts Independent examiner's In the course of my examination. no matter has come to my attention loth• than that statement disclosed on the attached page'] which gives me reasonable cause to believe that In any material respect the requirements to keep accounting records In accordance with section 44{1} (a) of the 2005 Act and Regulation 4 of the 20C6 Accounls Regulations. and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 20C6 Accounts Regulations ty?iie ryot been mg.+ or Sign Relevant professi quallficatlon(sl or {ifa Addr 'Please delete the words In I following page OSCR will ttepl di9rt410 Ik,e

APPENDIX 3 Disclosure section Only complete if the examiner needs to highlight material problems. Glve here brlef details of any items that the examiner wishes to disclose