Prison Arts Foundation - Charities report - 19.2

REGISTERED COMPANY NUMBER: NI607881 (Northern Ireland)

REGISTERED CHARITY NUMBER: 101557

Report of the Trustees and

Financial Statements for the Year Ended 31 March 2019

for

Prison Arts Foundation

Prison Arts Foundation

Contents of the Financial Statements

for the Year Ended 31 March 2019

Page

Report of the Trustees

1 to 10

Independent Examiner's Report

11 to 12

Statement of Financial Activities

13

Balance Sheet

14 to 15

Notes to the Financial Statements

16 to 23

Prison Arts Foundation

Report of the Trustees

for the Year Ended 31 March 2019

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their

report with the financial statements of the charity for the year ended 31 March 2019. The trustees have

adopted the provisions of 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) (effective 1 January 2015).

OBJECTIVES AND ACTIVITIES

Purposes and aims

Our Charity's purposes as set out in the Objects contained in the company's memorandum of association are,

To promote for the public benefit the advancement of education of prisoners and ex-prisoners in Northern

Ireland and further the charitable purposes established by the previous Prison Arts Foundation Trust.

The aims of our charity are to

* develop the creative potential of prisoners through PAF's work within prisons

* develop PAF's creative work in the criminal justice system outside of prison

* increase awareness of PAF and its work; and to effectively market its programmes and products to

relevant audiences

* ensure that PAF has the human resources to achieve its plans and they are effectively managed and given

the opportunity to develop

* ensure that PAF has the freelance artists, premises and other physical resources it requires to achieve its

plans and these resources are managed effectively and efficiently

* ensure that PAF has the financial resources it requires to achieve its plans and these resources are

effectively and efficiently managed

* ensure the governance of PAF complies with the requirements of the law and best practice

Ensuring our work delivers our aims

We review our aims, objectives and activities each year. This review looks at what we achieved and the

outcomes of our work in the previous 12 months. The review looks at the success of each key activity and

the benefits they have brought to those groups of people we are set up to help. The review also helps us

ensure our aims, objectives and activities remained focused on our stated purposes. We have referred to the

guidance contained in the Charity Commission's general guidance on public benefit when reviewing our

aims and objectives and in planning our future activities. In particular, the trustees consider how planned

activities will contribute to the aims and objectives they have set.

The focus of our work

The main objectives for the year continued to be the promotion for public benefit of the advancement of

education of prisoners and ex-prisoners in Northern Ireland. Our mission is to inspire creativity and

encourage personal and social change in offenders within the criminal justice system, through the arts.

How our activities deliver public benefit

Prisons in Northern Ireland do not work in isolation they work within their local communities and with other

services - with Probation, housing, health and drug services, local businesses and charities like the Prison

Arts Foundation to provide innovative schemes and initiatives to prepare prisoners for a life after release.

We have two major areas of activity which are: our prison-based and our community-based programmes.

These activities bring benefits to the offender - raising their self-awareness, helping them express and

understand their feelings, and developing their skills and self-discipline. These improvements in turn bring

benefits to their families and communities, and to the staff who work in prisons and other establishments.

Most importantly arts activity offers a diversion from re-offending. For the community at large, the

overriding benefit of the Prison Arts Foundation's activities is to help offenders move towards crime-free

lives. The charity also benefits the general public by raising awareness and understanding of offenders

through exhibition and showcasing of their artistic achievements.

Activities and achievements during 2018/19

Our main activities and who we try to help are described below. All our charitable activities focus on the

promotion for the public benefit the advancement of education of prisoners and ex-prisoners through the arts.

Activities and achievements which helped develop the creative potential of prisoners

Residency Programme

PAF has facilitated art opportunities in NI's three adult prisons HMP Maghaberry, HMP Magilligan and

Hydebank Wood College and Women's Prison for over 20 years. Our professional artists teach, enthuse and

give inspiration to those serving custodial sentences through creative writing, visual art, ceramics and

pottery, woodwork and music. Our artists take a holistic approach to the provision of these services. The

arts are a means to engage in group activity, develop artistically and open paths to potential accreditation.

Participation in PAF workshops is often the first step towards a prisoner engaging more widely with formal

education and our staff have close links with education and vocational training services in the prisons. There

is immense creativity among the prison population in NI, and the arts can have a transformative impact and

can change lives for these prisoners.

PAF continued to deliver an excellent standard of quality arts engagement during our 2018/19 Residency

programme. Our core year-long residency programme was funded by Department of Justice through the

Northern Ireland Prison Service, and further 8 bespoke residencies were funded by the Arts Council of

Northern Ireland and National Lottery Community Fund.

A summary of activities include -

* Delivering 1086 workshops across all three prisons;

470 in Maghaberry prison, 299 in Magilligan prison and 317 in Hydebank Wood College and Women's

Prison.

* Totalling 3324 hours of programme across all three prisons;

1332 in Maghaberry prison, 963 in Magilligan prison and 1029 in Hydebank Wood College and Women's

Prison.

* Engaging 6641 prisoners;

2710 in Maghaberry prison, 2378 in Magilligan prison and 1553 in Hydebank Wood College and Women's

Prison

* Capturing hundreds of audience members, including prisoners & their families, prison staff and visitors;

11 exhibitions in HMP Maghaberry, 1 performance in Hydebank Wood College and 4 performances in HMP

Magilligan.

Key residency programme highlights of the year were -

* Facilitating two mural projects with prisoners and their families in HMP Maghaberry and Hydebank Wood

College and Women's Prison, April 2018 - March 2019

* Facilitating 2 family visit creative sessions with dads and their children through Barnardo's Family Matters

project HMP Maghaberry, June 2018

* 500 copies of Issue 12 & 13 Time In Magazine distributed across all 3 prison establishments and key

organisations working within the criminal justice system in NI, August & December 2018

* 4 prisoner works were selected by families supporting someone inside for Koestler's I'm Still Here

exhibition at Southbank Centre London, September 2018

* Creative Art workshops with prisoners in HMP Magilligan's Safer Custody Landing, October 2018

* An entrant who won Silver in Koestler's 'Stage Play' category had their work showcased by Synergy

Theatre Company at Royal Court Theatre in London, October 2018.

* William Crawley, BBC journalist and broadcaster presenting 23 Koestler certificates and awards to PAF's

Creative Writing and Music groups in HMP Magilligan, December 2018

* Working with Travellers in HMP Maghaberry on a new ceramics project, January 2019

* Creative art workshops with young males engaging in Start360's Headway project in Hydebank Wood

College, February 2019

* Delivering the Bright Umbrella Theatre Company's 'Family Affair' to students and prison staff in

Hydebank Wood College, February 2019

* A new Creative Writing project with vulnerable prisoners in Donard Centre HMP Maghaberry, February

2019

* New equipment grant for a dedicated music studio in HMP Magilligan which will enhance our artistic

workshops for prisoners

* Showcasing art, writing and music created by people in custodial and community settings across NI to over

250 individuals at the 'Creative Energy' exhibition Duncairn Centre for Culture & Arts, March 2019

Inspiring success at the Listowel Writers and Koestler Awards 2018

Sponsored by the Irish Prison Service & Irish Council for Prisoners the Listowel Writer's Week competition

for 'Writing in Prisons' enable PAF's Creative Writing participants to practice the processes having their

work published and the writers awards go a long way to helping them build a literary profile. In February

2018 over 30 entries were submitted by PAF Writer in Residence Pamela Brown on behalf of our aspiring

writers in HMP Magilligan and the number of talented writers receiving individual awards was 4. The prize

winners included

* 1st in the Short Story Getting Started Section, A Good Man's Darkness

* 2nd in the Short Story Getting Started Section, Lost Family

* 2nd in the Poetry Intermediate Section, Single Chance

* 1st in the Poetry Advanced Section, Tout Control

HMP Oakwood in Staffordshire, England came top in 2017 with the highest number of entries to the

Koestler Awards. Koestler challenged establishments sending in entries in 2018 to beat HMP Oakwood's 98

entries. In April 2018 PAF submitted 166 entries on behalf of our workshop participants engaging in our

'Residency' programme in HMP Maghaberry, HMP Magilligan and Hydebank Wood College. For the first

time this year's entries also include art works, recordings of writing and live performances by mentees taking

part in our pilot community based 'Arts Mentoring' programme. PAF entrants won an impressive 72 awards

in total at this year's Koestler Awards, our highest achievement to date. The total prize money awarded to

our entrants was £1020 and the number of talented artists, writers, musicians and performers receiving

individual or group awards was 127.

This year's award success includes 6 Gold Awards, 9 Silver Awards, 7 Bronze Awards, 23 Highly

Commended Awards, 19 Commended Awards, and 8 First Time Entrant Awards. 'I'm Still Here' ran from 19

Sept - 4 Nov 2018 in the Southbank Centre, London. It was an exhibition of artwork entered into the 2018

Koestler Awards, selected by families supporting someone inside. Each family selected artworks that spoke

to them, and illustrated their experiences. The exhibition featured the diverse range of art, writing and music

being created by prisoners, secure patients and detainees, as well as people on community sentences, across

the UK. Our entrants were proud to have 10 pieces included in the exhibition.

Activities and achievements which helped develop PAF's creative work in the criminal justice system

outside of prison

The criminal justice agenda is a central focus of the government's drive to increase social inclusion. Our

programmes in the community aim to work with some of Northern Ireland's most vulnerable and

marginalised groups of people at a pivotal point in their lives. PAF take seriously the fact that too many

people who have a history of being involved with the criminal justice system think the arts are not for them,

and our 'Inspiring Change in the Community' programme aims to break down this preconception by making

arts fully inclusive. It was funded by the Arts Council of Northern Ireland, National Lottery

Community Fund, and Santander Foundation.

This year we delivered 5 short residencies in partnership with the Shannon Clinic, Mount Stewart National

Trust, NIACRO, and local churches. Our artists worked with people who may feel marginalised due to their

past, initially to help them explore the arts, build their skills and confidence and increase their opportunities

for re-engaging with positive pathways. PAF believe that making people feel included, valued members of

society and part of their community's cultural landscape helps divert them away from pathways of crime and

break the cycle of re-offending.

A summary of activities include -

* Delivering 300 workshops;

174 with our Braille Hub project, 68 with our Saturday Club project, 38 with our Shannon Clinic project, 7

with our Reflections on Identity project Mount Stewart, 5 with our Blind project in Start360, and 9 with our

Creative Hub project.

* Totalling 1343 hours of programme;

870 with our Braille Hub project, 280 with our Saturday Club project, 125 with our Shannon Clinic project,

28 with our Reflections on Identity project Mount Stewart, 8 with our Blind project in Start360, and 15 with

our Creative Hub project.

* Engaging 1060 people who have come into contact with the criminal justice system and members of the

public;

353 with our Braille Hub project, 446 with our Saturday Club project, 141 with our Shannon Clinic project,

71 with our Reflections on Identity project Mount Stewart, 18 with our Blind project in Start360, and 31

with our Creative Hub project.

* Capturing hundreds of audience members at numerous exhibitions in community settings such as

Southbank Centre London, Duncairn Centre for Culture & Arts Belfast and Mount Stewart National Trust

Newtownards

Shannon Clinic

PAF's Artist in Residence worked alongside the Occupational Therapist department in Shannon Clinic to

deliver weekly sessions to patients within the clinic who had a mental illness and who had been through the

criminal justice system process and required a medium secure hospital admission. The staff noted that

benefits to the group, included:

The project was found to encourage a therapeutic release of tension and stress, fostering team-working and

goal-setting within the group, as well as working to improve the self-esteem and confidence of all those

involved. These are prosocial traits that are necessary to develop to help participants' re-integration back in

to the wider community. The group collaborated to create a wall mural at the Clinic, entitled 'Escape,' which

won a Commended Award in the UK Koestler Awards 2018. The current project ends in April 2019.

A group member of the group said of the artist in residence

"She is always positive and cheerful and gives very good advice. This art group brings people together and

builds friendships with the same goal having you realise you have more capabilities than you ever thought

possible"

Saturday Club

This year we brought community members from the local Methodist and Catholic churches into Hydebank

Wood College and Women's Prison to work alongside young offenders and women prisoners in a joint

creative writing and art project. The project brought the two groups together in an activity that worked to

create greater understanding of the issues and concerns affecting each group e.g. it served to allay older

people's fear of crime and challenge the negative preconceptions they may have of prisoners often formed by

sensationalised media stories and, at the same time, create greater understanding among the offenders of the

impact anti-social and offending behaviour has on people in the community.

The Saturday Club has been beneficial to both offenders and prison visitors alike -

* 100% of young people 'strongly agreed' the project had a positive impact on them, increasing their

self-confidence and self-esteem

* 100% of prison visitors 'strongly agreed' that the Saturday Club should continue and that there should be

closer links between those in Hydebank and the wider community

* 100% of visitors indicated that they had developed respect for the students and enjoyed meeting them.

Community Braille Printing/Transcribing Service

Over the past year PAF have been working in partnership with Start360 towards the development of our

community Braille transcribing/printing service, which is currently being run on an ad hoc, voluntary basis at

our Creative Hub in Belfast. The overall management of the project will be the joint responsibility of PAF

and Start360 staff. Not only will ex-offenders be able to avail of volunteering/training opportunities provided

through the Braille Service but, under the same roof, they will also be able to avail of the wide-range of

support services offered by Start360.

The need for the Braille service and linked support services/activities listed above were identified during

focus group discussions held by Start 360 and PAF with 50+ individuals with custodial experience. The aim

of the focus group discussion was to identify gaps in service provision for people coming out of prison in

order to aid their transition and resettlement back into the wider community.

Reflections on Identity

Faces of Change afforded the National Trust with a fantastic opportunity to work with local community

partners to engage them with the wonderful collections of both the National Portrait Gallery and Mount

Stewart in Newtownards. Through the personal meanings they have derived from exploring themes of

agency, power and identity, participants brought their voices, perspectives and creativity to Mount Stewart.

Reflections on Identity allowed visitors to the exhibition the opportunity to view the creative outputs of

participants and to consider and share their own reflections around these themes.

Northern Ireland Association for the Care and Resettlement of Offenders (NIACRO) has been working for

almost 50 years to reduce crime and its impact on people and communities. NIACRO's Women's Group is

for those committed to playing a positive role in society and rebuilding their lives post-conviction through

the development of new skills and the sharing of experiences. PAF's artist in residence worked with the

women to explore suffrage, power, voice and identity in Faces of Change as evidenced in the story of Mount

Stewart. The women created sculptural pieces which embody their personal experiences, their response to

the exhibition and the surrounding symbolism provided by its setting. In total 5 sculptures created by the

ACORN ladies were showcased in the grand Central Hall in Mount Stewart alongside the 'Faces of Change:

Votes for Women' exhibition which ran from 10 November 2018 to 3 February 2019.

Over 100 people attended the launch event, and 1000's of visitors to Mount Stewart saw the exhibition.

"We called in for a preview and it's worth visiting. It's a beautiful and stunning exhibition with some

amazing art, some never seen in Northern Ireland before." Visitor

Arts Mentoring

The Arts Mentoring pilot was a response to the need to develop 'cultural pathways' that would provide access

to the arts at every stage of the journey through the criminal justice system, with specific focus on

engagement upon release. The Paul Hamlyn Foundation, an independent grant-making organisation focusing

on the arts, education and social justice, provided the major funding for the pilot. The mentoring project was

also supported by the Arts Council of Northern Ireland. During the year our Mentors managed 15 mentoring

pathways working with mentees on a one-to-one basis to identify the goals they would like to achieve in the

arts and had 72 regular mentoring sessions to realise these.

2018/19 saw the end of our 2 year pilot programme which was an innovative form of support to address the

transition from custody into the community for people who have an interest in the arts. The pilot created a

valuable and lasting impact for some mentees as professional artists. 100% of mentees who completed an

exit survey said their Mentor made a difference in their life.

Whilst on the programme, mentees also achieved -

* 44 Submissions to Koestler Awards in April 2018

* 23 Awards were won by mentees

* 6 Mentee works were shortlisted for exhibition at London's Southbank Centre

* 16 Artworks were bought for public collections

* 7 Commissions were received

* 3 Solo exhibitions held in NI

* 3 Performances at open mic nights across Belfast

* 2 Anthologies of writings printed

* 4 Group shows in NI

* 1 Online platform created

* 1 Reading at a public event

* 1 Foundation Diploma in Art & Design passed

* 1 CD produced

* 1 Mike Moloney Bursary awarded

* 1 Children's book independently published

90% Mentors who completed an exit survey said they felt they made a positive difference in their Mentee's

life.

Our pilot mentoring programme was well-structured, and has been successful in training effective mentors

and engaging mentees, impacting on their self-confidence and motivation and goal-setting, arts and

interpersonal skills.

The findings from the independent evaluation report 'The Start of something good in my life' by Dr Shelley

Tracey suggests that PAF is building an effective community of practice of arts mentoring, with participants

sharing interests in the arts and in individual and collaborative learning. The discourse of the mentee

interviews and focus groups, as captured in the transcripts, abounds with references to possibility and

change, delight in the arts, and a sense of self-worth and wellbeing. There are also many examples in the

interviews and focus group discussions of reflective engagement with the processes of creativity and

art-making. These findings indicate the importance of ongoing opportunities for mentees and mentors to

participate in conversations in the arts and to experience the transformative potential of the arts.

Creative Energy

The Creative Energy exhibition showcased an amazing body of multimedia work created by the men and

women currently within the Northern Ireland prison system, as well as those on non-custodial community

sentences. Along with showcasing the visual arts, the launch evening was enhanced by the displaying of

some of the prisoner's writings developed through the creative writing programme and with live music.

For the first time the artwork on display was available for sale, giving members of the public a chance to

purchase original artworks from within the prisons and other community settings. The Prison Arts

Foundation sells artwork where both the prisoner and the establishment have given their permission. Artists

can specify a minimum amount they would like to receive, and most works sell for around £30-£100. The

money raised from each artwork is split between the artist, Prison Arts Foundation, Northern Ireland Prison

Service and Victim Support. Any monies are credited to a prisoner's private cash, held by the governor, it

contributes towards the artist's ability to save money for their transition to the community.

FINANCIAL REVIEW

Financial position

The Statement of Financial Activities on page 14 reflects a surplus of unrestricted incoming resources over

unrestricted resources expended for the year to 31 March 2019 amounting to £3,875 (31 March 2018: a

surplus £5,883), together with a deficit of restricted incoming resources over restricted resources expended

for the year to 31 March 2019 amounting to £20,146 (31 March 2018: surplus of £20,100). The Unrestricted

Funds carried forward at 31 March 2019 amount to £122,784 (31 March 2018: £111,926) and Restricted

Funds at 31 March 2019 of £13,801 (31 March 2018: £40,930), totalling overall funds carried forward at 31

March 2019 of £136,585 (31 March 2018: £152,856).

Financial Review and Reserves Policy

In association with our principal funders and stakeholders we continued to focus on delivering an agreed

programme of arts tuition and instruction within each prison in Northern Ireland. The amount directly

expended on charitable activities in the year to 31 March 2019 was £207,763 (31 March 2018: £198,656).

We maintained tight control over our finances following the review of our Financial Policy and Procedures

in 2018/19. The Reserve Policy provided stability in the financial position of PAF. The policy of maintaining

reserves at a level equivalent to approximately one year of fixed costs will continue. The focus for the year

ahead will be to provide a program which can be funded without returning to the unstable position

previously encountered. We will continue to keep our Principal Funders fully informed of our progress

through their attendance as observers at the Board Meetings together with the provision of briefings at

appropriate intervals to Senior Management in the funding organisation

PLANS FOR FUTURE PERIODS

The focus for the year ahead will be to provide viable programs of activity in prisons and outside prisons

within current financial limits. We are endeavouring to sustain the standard, breadth and pace of work

achieved in 2019/20. We intend to devote particular attention to the problem of measuring the value of

outcomes under the terms of the new Strategic Plan and prepare for the launch of a new Corporate Plan.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Structure, Governance and Management

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company,

limited by guarantee, as defined by the Companies Act 2006.

The Prison Arts Foundation (PAF) charitable company limited by guarantee was incorporated on 15 June

2011 and operates under Memorandum & Articles of Association with an initial Board of Directors drawn

from the final trustees of the previous charitable trust of the same name

.

The original Charitable Trust was formulated as a concept in the period 1995/96 in consequence of

discussions organised by the Probation Board for Northern Ireland (PBNI) and involving other statutory and

voluntary agencies as well as concerned individuals. It was the concern of the agencies to build upon the

good work and the momentum previously achieved by individuals working within the prison system and to

produce a more secure and continuing basis by formalising it. There was agreement that the new body should

in its essentials be independent of the responsible agencies, free therefore to make its own decisions but

funded from both statutory and voluntary sources who were persuaded of the value of the work it would seek

to do.

PAF has wide powers to raise funds in order to advance the artistic abilities and aspirations of prisoners and

ex-prisoners in NI. There are powers for the company to engage staff and to hold property. The selection of

directors is influenced by their perceived interest in the welfare of prisoners, participation in artistic activity

or community involvement. They are in consequence able to bring to directors' deliberations a dimension of

relevant experience.

Prison Arts Foundation follows the guidance of the Northern Ireland Council for Voluntary Action in regard

to the methods, policies and procedures for recruitment, appointment, and induction of new

directors/trustees.

The directors who served during the period are listed on page 10.

The Prison Arts Foundation staffing is headed up by Mr Fred Caulfield Executive Director and supported by

Ms Adele Campbell Arts Programme Coordinator and Office Manager, Mr John Crossan Project

Development, and Mrs Allison Moore Researcher. During the period 1st April to 31st March 2019 there

were three part time members of staff, and one full time member of staff. It is the Executive Director's

responsibility to oversee all operations including identifying programmes, contracting artist/practitioners,

events and assignments calculated to advance PAF's central aims and objectives and to propose relationships

with compatible bodies. The directors require him to bring forward proposals for their approval, report

periodically on progress and explain the extent to which the purposes of programmes are being met, or the

obstacles in the way of their full realisation. The Non-Executive Directors delegate to the Executive Director

the authority to take decisions on particular aspects of approved programmes provided they are consistent

with previously agreed principles.

In addition to directly employed members of staff, PAF contracts the services of a number of

Artists/Practitioners/Mentors who provide participants with instruction in a wide range of artistic activities.

The Residence, Arts Mentoring and Inspiring Change programmes are funded by way of grant funding from

a variety of sources. PAF is the subject of individual contracts for services - the contracted artists are not

company employees. The company has in place, insurance to protect itself against the risk of claims for

compensation arising from its operations.

Risk management

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

under review.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

NI607881 (Northern Ireland)

Registered Charity number

101557

Registered office

Unit 3, Clanmill Arts & Business Centre

Northern Whig Building

2-10 Bridge Street

Belfast

Co. Antrim

BT1 1LU

Trustees

Mr John Harold Baird

Chartered Management Accountant

Mr James Oliver Brannigan

Retired

Mr Geoffrey Kenneth Moore

Retired Civil Servant

Mr Thomas Matthew McKeever

Retired

Ms Brid O'Gallchoir

Artistic Director

Independent examiner

McCleary & Company Ltd

Chartered Accountants

Ratheane House

32 Hillsborough Road

Lisburn

Co. Antrim

BT28 1AQ

Thanks and acknowledgement

The Directors wish to record their thanks to Fred Caulfield Executive Director and to Adele Campbell Arts

Programme Co-Coordinator and Office Manager for their sustained hard work and dedication throughout the

year.

Approved by order of the board of trustees on 21 August 2019 and signed on its behalf by:

Mr James Oliver Brannigan - Trustee

Independent Examiner's Report to the Trustees of

Prison Arts Foundation

I report on the accounts of the company for the year ended 31 March 2019, which are set out on pages

thirteen to twenty three.

Respective responsibilities of charity trustees and examiner

As the charity's trustees (and also the directors for the purposes of company law) you are responsible for the

preparation of the accounts in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for

independant examination, it is my responsibility to:

-

examine the accounts under section 65 of the Charities Act

-

follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act

-

state whether particular matters have come to my attention.

Basis of the independent examiner's report

I have examined your charity accounts as required under section 65 of the Charities Act and my examination

was carried out in accordance with the general Directions given by the Charity Commission for Northern

Ireland under section 65(9)(b) of the Charities Act. 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 included

consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as

charity trustees concerning any such matters.

My role is to state whether any material matters have come to my attention giving me cause to believe:

1.

That accounting records were not kept in accordance with section 386 of the Companies Act 2006

2.

That the accounts do not accord with those accounting records

3.

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

4.

That there is further information needed for a proper understanding of the accounts to be reached.

Independent examiner's statement

I have completed my 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 Northern Ireland, I have found no

matters that require drawing to your attention.

John McCleary

McCleary & Company Ltd

Chartered Accountants

Ratheane House

32 Hillsborough Road

Lisburn

Co. Antrim

BT28 1AQ

21 August 2019

Prison Arts Foundation

Statement of Financial Activities

for the Year Ended 31 March 2019

31.3.19

31.3.18

Unrestricted funds

Restricted funds

Total funds

Total funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

-

184,621

184,621

223,665

Investment income

3

131

-

131

159

Other income

6,740

-

6,740

815

Total

6,871

184,621

191,492

224,639

EXPENDITURE ON

Charitable activities

Direct costs

259

187,543

187,802

177,571

Support costs

2,737

17,224

19,961

21,085

Total

2,996

204,767

207,763

198,656

NET INCOME/(EXPENDITURE)

3,875

(20,146

)

(16,271

)

25,983

Transfers between funds

11

6,983

(6,983

)

-

-

Net movement in funds

10,858

(27,129

)

(16,271

)

25,983

RECONCILIATION OF FUNDS

Total funds brought forward

111,926

40,930

152,856

126,873

TOTAL FUNDS CARRIED FORWARD

122,784

13,801

136,585

152,856

Prison Arts Foundation

Balance Sheet

At 31 March 2019

31.3.19

31.3.18

Unrestricted funds

Restricted funds

Total funds

Total funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

8

7,399

-

7,399

-

CURRENT ASSETS

Debtors

9

23,115

-

23,115

25,149

Cash at bank

108,636

13,801

122,437

133,867

131,751

13,801

145,552

159,016

CREDITORS

Amounts falling due within one year

10

(16,366

)

-

(16,366

)

(6,160

)

NET CURRENT ASSETS

115,385

13,801

129,186

152,856

TOTAL ASSETS LESS CURRENT LIABILITIES

122,784

13,801

136,585

152,856

NET ASSETS

122,784

13,801

136,585

152,856

FUNDS

11

Unrestricted funds

122,784

111,926

Restricted funds

13,801

40,930

TOTAL FUNDS

136,585

152,856

The charitable company is entitled to exemption from audit under

Section 477 of the Companies Act 2006 for the year ended 31 March 2019.

The members have not required the company to obtain an audit of its financial statements for the year ended

31 March 2019 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)

ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the special provisions of Part 15 of the

Companies Act 2006 relating to charitable small companies.

The financial statements were approved and authorised for issue by the Board of Trustees on 21 August 2019 and were signed on its behalf by:

Mr James Oliver Brannigan -Trustee

Mr John Harold Baird -Trustee

Prison Arts Foundation

Notes to the Financial Statements

for the Year Ended 31 March 2019

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102,

have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard

applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements

have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to

the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation

committing the charity to that expenditure, it is probable that a transfer of economic benefits will be

required in settlement and the amount of the obligation can be measured reliably. Expenditure is

accounted for on an accruals basis and has been classified under headings that aggregate all cost

related to the category. Where costs cannot be directly attributed to particular headings they have

been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its

estimated useful life.

Fixtures and fittings

- 25% on cost

Computer equipment

- 33% on cost

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the

trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity.

Restrictions arise when specified by the donor or when funds are raised for particular restricted

purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial

statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to

the charitable company's pension scheme are charged to the Statement of Financial Activities in the

period to which they relate.

2.	DONATIONS AND LEGACIES

31.3.19

31.3.18

£

£

Donations

-

4,248

Grants

184,621

219,417

184,621

223,665

Grants received, included in the above, are as follows:

31.3.19

31.3.18

£

£

Northern Ireland Prison Service

111,924

112,683

The Triangle Trust

-

20,000

Arts Council for Northern Ireland

53,878

47,786

Paul Hamlyn Arts Mentoring

-

30,000

Big Lottery Fund

-

8,948

Santander

5,000

-

Halifax Foundation

3,069

-

Sir Jules Thornton Charitable Trust

750

-

The Bromley Trust

10,000

-

184,621

219,417

3.	INVESTMENT INCOME

31.3.19

31.3.18

£

£

Deposit account interest

131

159

4.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.3.19

31.3.18

£

£

Depreciation - owned assets

-

152

5.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2019 nor for the

year ended 31 March 2018.

Trustees' expenses

Trustees reimbursed for expenses incurred during the year ended 31 March 2019 £300 and for the

year ended 31 March 2018 £500.

6.	STAFF COSTS

31.3.19

31.3.18

£

£

Wages and salaries

62,969

63,274

Social security costs

2,454

2,701

Other pension costs

378

127

65,801

66,102

The average monthly number of employees during the year was as follows:

31.3.19

31.3.18

Management

1

1

Project staff

1

1

Administration

1

1

3

3

No employees received emoluments in excess of £60,000.

7.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted funds

Restricted funds

Total funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

24,248

199,417

223,665

Investment income

159

-

159

Other income

815

-

815

Total

25,222

199,417

224,639

EXPENDITURE ON

Charitable activities

Direct costs

5,045

172,526

177,571

Support costs

14,294

6,791

21,085

Total

19,339

179,317

198,656

NET INCOME/(EXPENDITURE)

5,883

20,100

25,983