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ACTION FOR PRISONERS' FAMILIES (A company limited by guarantee)

DIRECTORS' AND TRUSTEES' REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31 ST MARCH 2012 CHARITY COMMISSION

FIRST CONTACT

2 \ SLr- Ml

RECEIVED

Company No: 01168459 Charity No: 267879


REPORT AND ACCOUNTS

CONTENTS

Page

Officers and Professional Advisors 2

Directors' and Trustees' Report 3 - 7

Independent Auditor's Report 8

Statement of Financial Activities 9

Balance Sheet 10

Notes to the Accounts 11-18


O F F I C E R S AND FINANCIAL ADVISORS

Directors / Trustees

Secretary

Senior Management Team

Company Number

Charity Number

Registered Office

Independent Auditor

Bankers

Solicitors

M Riddell N Sanderson R Butler-Adams S Bell L Bevan J Butt T Bytheway B Kelly L Laidlaw A Mulready Jones C Roskill P Somerset S Watson J Weinberg S Wells

D Cowley

D Cowley S Salmon L Keenan D Ruthven J O'Day

• Chair - appointed 01/03/2012 • Chairman - resigned 25/01/2012 • Treasurer • Appointed 22/11/2011 & resigned 25/01/2012

•resigned 18/04/2011 • resigned 22/11/2011

- Director - Deputy Director - Development Director - Director Communications & Information - Office Manager

01168459

267879

Unit 21, Carlson Court 116 Putney Bridge Road London SW15 2NQ

Ramon Lee & Partners Kemp House 152-160 City Road London EC1V2DW

CAF Bank Limited 25 Kings Hill Avenue West Mailing Kent ME19 4JQ

Portner & Jaskel 63-65 Marylebone Lane London W1M 5GB


DIRECTORS' AND TRUSTEES' REPORT

FOR THE YEAR ENDED 31ST MARCH 2012

The Trustees, who are Directors for the purposes of company law, present their report and audited accounts for the year ended 31st March 2012.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charity's Articles of Association, applicable law and the requirements of the Statement of Recommended Practice, "Accounting and Reporting by Charities" issued in March 2005.

S T R U C T U R E , GOVERNANCE AND MANAGEMENT

Governing document Action for Prisoners' Families (the word 'Limited' being omitted by licence from the Department of Trade) is a charity, which is registered under the Companies Act 1985 as a company limited by guarantee and not having a capital divided by shares.

The original company was incorporated on the 29th April 1974 by the name of The Association of Visitors' Centres Limited. On 6 t h July 1990, The Association was replaced by a new charity, The Federation of Prisoners' Families Support Groups and changed its name again by special resolution to Action for Prisoners' Families on the 16th July 2002. The company is a registered charity constituted as a Limited Company under the Memorandum and Articles of Association under charity registration number 267879. The company registration number is 01168459.

Appointment of trustees As set out in the Articles of Association the Chair of the Board of Directors is nominated by Action for Prisoners' Families. Trustees are elected annually by the membership for a period of three years.

The Trustees are also the Directors of the company. The Directors in office in the year are set out on page 2. The Directors have no beneficial interest in the company other than as members. All of the Directors are members of the company and guarantee to contribute £1 in the event of a winding up. The Board has the power to appoint additional Directors.

Trustee induction and training The Trustees maintain a good working knowledge of charity and company law and best practice. They are sent regular trustees' news bulletins and offered the opportunity to attend charity and company courses run by outside providers. New Trustees are given copies of the Memorandum and Articles of Association and the National Council for Voluntary Organisations "Good Trustee Guide" and are given in-house induction by the Charity. This includes the opportunity to visit prisons and APF member organisations.

Organisation The Trustees meet regularly in order to manage the affairs of the charity. There is one sub-committee that deals with personnel and finance issues. Day to day running of the charity is the responsibility of the Director who manages the staff and reports directly to the Board of Trustees.

During the year the charity has benefited from volunteer placements from the University of Surrey.

Related parties Action for Prisoners' Families aims to work closely with other related organisations, particularly our member organisations, and is guided by local and national policy and initiatives in so far as they relate to the objects of the charity.

Risk management The Trustees have identified the major risks to which the charity is exposed and believe that the systems in place are adequate to mitigate those risks. The charity makes no use of financial instruments other than an operational bank account and so its exposure to price risk, credit risk, liquidity risk and cash flow risk is not material for the assessment of the assets, liabilities, financial position and profit or loss of the charity.

Charitable and political donations

During the year the company made no political or charitable donations.

Public Benefit statement The Trustees consider that they have complied with Section 17 of the Charities Act 2011 with regard to the guidance on public benefit published by the Charity Commission. The paragraphs below demonstrate the public benefit arising through the Charity's activities.

ACTION FOR PRISONERS' FAMILIES

(A company limited by guarantee)

DIRECTORS' AND TRUSTEES' REPORT (Cont/d)

FOR THE YEAR ENDED 31 ST MARCH 2012

OBJECTIVES AND ACTIVITIES The charity is a national organisation founded in 1990 and it promotes the just treatment of prisoners' and offenders' families.

The policies adopted in furtherance of the objects are to act as a voice for a network of prisoners' and offenders' families and those who work with them to national and local government and other policy makers, to promote good practice in work with prisoners' and offenders' families and awareness of the issues they face and to provide specialist information and resources.

Explanations of the main types of activities. The charity's work falls under the following main activities:

Training and development Promoting good practice in work with prisoners' and offenders' families: assisting people to set up specialist services for families of prisoners; helping those already providing services to improve on them; encouraging co-operation between prison-based and community-based services; developing, delivering and commissioning training for service providers.

Policy Representing the issues affecting prisoners' and offenders' families to government departments and other policy makers: consulting Action for Prisoners' Families members; piloting innovative approaches to work with prisoners' families; lobbying for change; contributing to the development of policy that affects prisoners' families.

Communications and information Dissemination of messages and information to benefit prisoners' and offenders' families: media work; production of specialist publications for families of prisoners and those working with them; development and maintenance of a website; provision of current awareness services for members; answering enquiries and signposting enquirers to other sources of help.

Grant making policy

Action for Prisoners' Families had no grant schemes operating during the year.

ACHIEVEMENTS AND PERFORMANCE Action for Prisoners' Families celebrated its 21st birthday this year and continued to further its objective of working with its network of members to ensure that real improvements are made to the lives of prisoners' and offenders' families. Our work is based on the knowledge and experience of our members. Our five advisory groups ensure that everything we do is informed by the expertise and knowledge of those working directly with families and families themselves. The groups are: Voluntary Sector Reference Group; Training Advisory Group; Families of Serious and Sex Offenders Advisory Group; Family Members Advisory Group; Evidence and Research Advisory Group.

Achievements over the year included:

o Increased influence at a local level with service providers and policy makers through an expanded Regional Development team: promoting and providing opportunities to share good practice; supporting local strategic planning to meet the needs of prisoners' and offenders' families; promoting effective multi-agency working; gathering intelligence about emerging development needs; disseminating information about policy developments;

o Influencing policy and practice in Wales following the appointment of a dedicated Regional Development Manager for Wales;

A C T I O N F O R P R I S O N E R S ' F A M I L I E S (A company limited by guarantee)

D I R E C T O R S ' AND T R U S T E E S ' R E P O R T (Cont/d)

F O R T H E Y E A R E N D E D 31 S T M A R C H 2012

o Reaching more people and organisations. Membership has increased threefold to 1,200 and we have 1,300 followers on twitter and 325 on facebook;

o Supporting and promoting quality services for families of prisoners and offenders. We have promoted and facilitated partnership working between criminal justice and community based family services and have supported voluntary sector members facing procurement and commissioning challenges. We held a commissioning information event in conjunction with NOMS for smaller service providers;

o Helping prisoners' and offenders' families to influence policy themselves by: increasing family membership of APF; holding events for family members on influencing policy; publishing information sheets for family members; convening a focus group of prisoners' family members for Unlock to inform their work on credit unions;

o Influencing policy at a national level as a member of the Ministry of Justice Reducing Reoffending Third Sector Advisory Group (RR3), Strategic Partner for families of Dept. for Education, Strategic Partner for offender health of the Dept. of Health and a Home Office VCS partner. We held a roundtable consultation event in partnership with NOMS for our members to comment on the NOMS draft Framework on Children and Families of Offenders;

o Raising awareness of non-specialist staff whose work in a range of settings affects prisoners' and offenders' families. We have embedded awareness training in local authorities and prisons by training and supporting local trainers to deliver Hidden Sentence training. We have ensured that those without access to a local trainer could receive Hidden Sentence training by delivering the training ourselves and by establishing a distance learning version of Hidden Sentence training. Hidden Sentence is established as a City and Guilds level 3 qualification;

o Increasing members' understanding and knowledge and encouraging links between members by staging events : our annual national conference on supporting diverse families; a series of regional seminars on: research and evaluation developments, volunteering, the visits experience, safeguarding prisoners' and offenders' children; resettlement; women prisoners' families; event to present our Prison Journeys project with the Women's Institute;

o Influencing international policy and practice by. attending the United Nations 'Day of General Discussion on Children of Incarcerated parents' and submitting a paper for the UN Children's Rights Committee on special issues for adolescent children of prisoners; lobbying for a recommendation on the rights of prisoners' children under the UK Universal Periodic Review of Human Rights; establishing a relationship with prisons and Haze University Groningen Law School in the Netherlands;

o Keeping our membership network informed about policy, practice and research developments through: our website; fortnightly e-bulletins; twitter; facebook; twice yearly hard copy magazine Action News;

o Helping to reduce stigma for prisoners' families by establishing a new Marsh Award for Media Work for Prisoners' Families with the Marsh Christian Trust;

o Supporting effective practice by distributing a range of APF publications to support families of prisoners and offenders and those who work with them. This year we have added: information for family members on parenting at a distance; a training manual for Hidden Sentence; we were also the England and Wales distributor for a European research report on Children of Imprisoned Parents;

o Working in partnership with other organisations:

> with Nacro as Strategic Partner to Dept. of Health on offender health; > with Barnardo's, Family and Parenting Institute and Children England as Families Strategic Partner to Dept.

for Education; > with CLINKS as a member of RR3 task and finish groups on commissioning, women offenders and youth

justice; > with Action for Children, Family Action and Family and Parenting Institute to promote effective early

intervention for families with multiple problems; > with Family and Parenting Institute on their national Family Friendly Project; > with the National Federation of Women's Institutes to highlight the experience of families visiting prisons; > with Prison Reform Trust and Women's Institute on their Care Not Custody campaign; > with pact and NSPCC on the Left Behind scheme to protect children and vulnerable adults in immediate risk

resulting from the imprisonment of a carer; > With Grandparents Plus on an event to raise awareness of kinship are and imprisonment; > with NOMS and POPS advising on the Offenders' Families' Helpline; > With New Philanthropy Capital and others to develop intermediate indicators of effectiveness of family

interventions; > With NEPACS to strengthen the voice of prisoners' families.

ACTION FOR PRISONERS' FAMILIES




FINANCIAL REVIEW

The surplus for the year amounted to £63,852 (2011 - surplus £11,445).

Incoming resources for the year ended 31st March 2012 improved from £655,938 to £798,567 and resources expended increased from £644,493 to £734,715, resulting in a surplus for the year of £63,852 (2011 - surplus £11,445). Of this surplus, £44,639 was restricted and £19,213 was unrestricted.

Governance costs amounted to £21,194 (2011 - £26,287) which is 2% of expenditure (2011 - 4%) and cost of generating funds were £17,543 (2011 - £16,385).

Unrestricted funds brought forward from 2011 amounted to £125,818 so, together with the unrestricted surplus achieved in 2012, £145,031 was carried forward to 2013. Restricted funds brought forward from 2011 totalled £6,774 and carried forward to 2013 were £51,413.

Principal funding sources The charity's principal funding sources were grants from government departments: Ministry of Justice, Dept. for Education, Dept. of Health. Charitable trusts and foundations have also made a substantial contribution to our funding including the Linbury Trust, Brook Trust, the Tudor Trust, Lloyds TSB Foundation, Monument Trust, Garfield Weston Trust and Pilgrim Trust.

A small proportion of our income comes from private donations. Our remaining income is derived from our activities and includes publications sales, income generated from events and fees for audits of a member's services.

Investment powers and policy Under the Articles of Association, the charity has wide investment powers. However, the charity does not invest any of its funds at present given the low level of unrestricted reserves.

Reserves policy The charity's available free reserves as at 31 8 1 March 2012 were £132,526 (2011 - £114,834), which equates to approximately three months operating costs. The Trustees consider it prudent to maintain an adequate level of unrestricted reserves to cover the Charity's contractual commitments and provide sufficient working capital and have set this at a minimum of three months expenditure.

FUTURE PLANS AND DEVELOPMENTS Action for Prisoners' Families will continue to strengthen its networking function so that prisoners' families and those who work with them are able to contribute to policy debates, share and discuss experiences and good practice. We will continue to provide training, advice and information that supports good practice and to produce resources for prisoners' families and those who work with them. We will also work to improve understanding in the general public of issues facing prisoners' families.

This year we plan to:

o Continue to increase the number of members in our network - prisoners' and offenders' family members, prison and community based service providers from the statutory, voluntary and private sectors;

o Increase and improve discussion with and between our members especially by developing the use of online special interest groups;

o Maintain expert advisory groups of members, including an advisory group of prisoners' family members, to inform our work;

o Continue to lobby for an improved visits experience for families and for collection of statistics on families affected by imprisonment;

o Deliver and promote Hidden Sentence trainer and practitioner training to: increase front line understanding of issues faced by prisoners' and offenders' families; increase local capacity to train and meet the needs of prisoners' and offenders' families; develop supporting materials to make sure that the training covers diversity issues;

o Promote partnership working between criminal justice and local authority services by offering networking opportunities, advice, training and information;

o Pilot a telephone support group for families of serious and sex offenders; o Investigate peri-natal care for women and babies in prison and promote good practice;




o Undertake a project to establish barriers and aids to family involvement in sentence planning; o Continue to promote and enable family members' role in influencing policy and practice by increasing the number

of prisoners' and offenders' relatives joining APF, promoting the development of family forums in prisons and events for family members and continue to publish information sheets for prisoners' family members that enable them to influence policy and practice development;

o Increase engagement with BME stakeholders; o Continue to identify, develop and disseminate models of good practice; o Revise and reprint our range of publications for prisoners' families and those who work with them; o Continue to deliver and develop information services including: website; news bulletins; recommended reading lists

and others; o Work with the media to raise awareness and understanding of issues facing prisoners' and offenders' families; o Strengthen our governance, capacity and sustainability.

Trustees' responsibilities in relation to the financial statements The Trustees (who are also directors of Action for Prisoners' Families for the purposes of company law) are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure for that period. In preparing these financial statements, the Trustees are required to:

• select suitable accounting policies and then apply them consistently; • observe the methods and principles in the Charities SORP; • make judgements and estimates that are reasonable and prudent; • state whether applicable UK Accounting Standards have been followed, subject to any material departures

disclosed and explained in the financial statements; • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the

charitable company will continue in business.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT OF DISCLOSURE TO AUDITOR So far as the Trustees are aware, there is no relevant audit information of which the company's auditors are unaware. Additionally, the Trustees have taken all the necessary steps that they ought to have taken as trustees in order to make themselves aware of any relevant audit information and to establish that the Charity's auditors are aware of that information

AUDITORS

A resolution was proposed and agreed at the Annual General Meeting that Ramon Lee & Partners be re-appointed as auditors of the Charity for the ensuing year.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime within Part 15 of the Companies Act 2006.

A P P R O V A L

This reportyivas approved by the Board and signed on its behalf by:

R BUTLER-ADAMS TREASURER 2 2 N D AUGUST 2012

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF


We have audited the financial statements of Action for Prisoner's Families for the year ended 31 s t March 2012 which comprise: the Statement of Financial Activities (Summary Income and Expenditure Account), Balance Sheet and related notes. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

This auditor's report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume any responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND AUDITORS As explained more fully in the Trustees' Responsibilities Statement set out on page 7, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view.

Our responsibility is to audit and express an opinion on the financial statements in accordance with applicable law and International Standards on Auditing (UK and Ireland). Those standards require us to comply with the Auditing Practices Board's Ethical Standards for Auditors.

SCOPE OF THE AUDIT OF THE FINANCIAL STATEMENTS An audit involves obtaining evidence about the amounts and disclosures in the financial statements sufficient to give reasonable assurance that the financial statements are free from material misstatement, whether caused by fraud or error. This includes an assessment of: whether the accounting policies are appropriate to the charitable company's circumstances and have been consistently applied and adequately disclosed; the reasonableness of significant accounting estimates made by the trustees; and the overall presentation of the financial statements. In addition, we read all the financial and non-financial information in the Directors' and Trustees' report to identify material inconsistencies with the audited financial statements. If we become aware of any apparent material misstatements or inconsistencies we consider the implications for our report.

OPINION ON THE FINANCIAL STATEMENTS In our opinion the financial statements:

• give a true and fair view of the state of the charitable company's affairs as at 31 s t March 2012 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and • have been prepared in accordance with the requirements of the Companies Act 2006.

OPINION ON THE OTHER MATTER PRESCRIBED BY THE COMPANIES ACT 2006 In our opinion the information given in the Trustees' Annual Report for the financial year for which the financial statements are prepared is consistent with the financial statements.

MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

• adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or

• the financial statements are not in agreement with the accounting records and returns; or • certain disclosures of trustees' remuneration specified by law are not made; or • we have not received all the information and explanations we require for our audit; or • the trustees were not entitled to prepare the financial statements in accordance with the small companies regime

and take advantage of the small companies exemption in preparing the Directors' and Trustees' report.

DAVID T E R R Y (Senior Statutory Auditor) KEMP HOUSE for and on behalf of RAMON L E E & PARTNERS 152/160 CITY ROAD CHARTERED ACCOUNTANTS LONDON EC1V 2DW STATUTORY AUDITOR

22 n d AUGUST 2012


STATEMENT OF FINANCIAL ACTIVITIES


Incoming resources Incoming resources from generating funds: Voluntary income:

Donations and grants Activities for generating funds:

Investment income Publication sales Other income

Incoming resources from charitable activities: Grant and contract income Conference & event income Other income Membership income

Total incoming resources

Resources expended Cost of generating funds

Charitable activities

Governance costs

Total resources expended

Net incoming/(outgoing) resources

Reconciliation of funds Total funds, brought forward

Total funds, carried forward

Notes Unrestricted

Funds £

93,467

127 4,649 2,557

12,261 3,030

116,091

5 17,543

6 58,141

21,194

96,878

19,213

125,818

Restricted Funds

£

672,476

2012 £

10,000 103,467

127 4,649 2,557

672,476 12,261 3,030

682,476 798,567

17,543

637,837 695,978

21.194

637,837 734,715

44,639 63,852

2011 £

175,393

169 4,802 4,667

460,702 9,630

575

655,938

16,385

601,821

26,287

644,493

11,445

6,774 132,592 121,147

145,031 51,413 196,444 132,592

The Statement of Financial Activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

CONTINUING OPERATIONS

None of the company's activities were acquired or discontinued during the above two financial years.

TOTAL RECOGNISED GAINS AND L O S S E S

The company has no recognised gains or losses other than the above movement in funds for the above two financial years.

The notes on pages 11 to 18 form part of these accounts.


BALANCE S H E E T AS AT 31 ST MARCH 2012

Notes 2012 2011

FIXED ASSETS

Tangible fixed assets

CURRENT ASSETS

Debtors Cash at bank and in hand

CREDITORS: amounts falling due within one year

NET CURRENT ASSETS

10

11 183,454 107,836

291,290

12 (107,537)

12,691

52,257 123,748

176,005

(54,645)

11,232

183,753 121,360

NET ASSETS 196,444 132,592

UNRESTRICTED FUNDS RESTRICTED FUNDS

14 14

145,031 51,413

196,444

125,818 6,774

132,592

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime within Part 15 ofthe Companies Act 2006.

These accounts were approved and authorised for issue by the Board of Directors and Trustees on 22 n d

August 2012 and were signed on its behalf by:

M RIDDELL (CHAIR)

• V v r ^ - i R BUTLER-ADAMS (TREASURER)

Company Number 01168459

The notes on pages 11 to 18 form part of these accounts.

10

A C T I O N F O R P R I S O N E R S ' F A M I L I E S


N O T E S T O T H E A C C O U N T S

F O R T H E Y E A R E N D E D 3 1 S T M A R C H 2012

1. A C C O U N T I N G P O L I C I E S 1.1 Basis of preparation of accounts

The financial statements have been prepared under the historical cost convention. The financial statements have been prepared in accordance with the Statement of Recommended Practice - Accounting and Reporting by Charities (SORP 2005) issued in March 2005, applicable UK Accounting Standards and the Companies Act 2006. The principal accounting policies adopted in the preparation of the financial statements are set out below.

1.2 Incoming resources Voluntary income includes donations, gifts and legacies together with grants that provide core funding or are of general nature and all such income is recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability. Such income is only deferred when:

• The donor specifies that the grant or donation must only be used in future accounting periods; or • the donor has imposed conditions which must be met before the charity has unconditional entitlement.

Grants, including grants for the purchase of fixed assets, are recognised in full in the Statement of Financial Activities in the year in which they are receivable. Revenue grants received in the year which relate to future accounting periods have been carried forward as deferred income as part of creditors.

Investment income is recognised on a receivable basis.

1.3 Volunteers and donated services and facilities The value of services provided by volunteers is not incorporated into these financial statements. Further details of the contribution made by volunteers can be found in the trustees' annual report.

Where services that would normally be paid for are provided to the charity as a donation, this contribution is included in the financial statements at an estimate based on the value of the contribution to the charity.

1.4 Resources expended Expenditure is recognised when a liability is incurred. Payments made under contractual arrangements with project partners are recognised as part of direct project costs.

Costs of generating funds are those costs incurred in attracting voluntary income, and those incurred in raising funds.

Charitable activities include expenditure associated with the main objectives of the charity and include both the direct costs and support costs relating to these activities.

Governance costs include those incurred in the governance of the charity and its assets and are primarily associated with constitutional and statutory requirements.

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, e.g. staff costs by the time spent and other costs by their usage.

1.5 Taxation The Charity is a registered charity and, therefore, is not liable to Income Tax or Corporation Tax on income derived from its charitable activities, as it falls within the various exemptions available to registered charities.

1.6 Tangible fixed asse ts Tangible fixed assets are stated at cost less depreciation. Individual fixed assets costing £1,000 or more are capitalised at cost.

Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer and telephone equipment - 25% reducing balance

Fixtures, fittings and equipment - 10% straight line on cost

11

A C T I O N F O R P R I S O N E R S ' F A M I L I E S (A company limited by guarantee)

N O T E S T O T H E A C C O U N T S (Cont/d)

F O R T H E Y E A R E N D E D 3 1 S T M A R C H 2012

1.7 Funds structure The unrestricted funds comprise those monies, which may be used toward meeting the charitable objectives of the company at the discretion of the Board of Trustees.

The restricted funds are monies raised for, and their use restricted to, a specific purpose or donations subject to donor imposed conditions.

1.8 Pensions The pension costs charged in the accounts represent the contributions payable by the charity during the year in accordance with FRS 17.

2. V O L U N T A R Y I N C O M E - DONATIONS AND G R A N T S

Grants for core activities are shown at the agreed level of funding for 2011/2012 as under:

Unrestricted funds:

The 29th May 1961 Charitable Trust ML Astor Charitable Trust Brook Trust Coutts Charitable Trust Esmee Fairbairn Foundation The Fuserna Foundation Linbury Trust Oakdale Trust Orr Mackintosh Foundation Michael Palin Austin & Hope Pilkington Trust J & C Rampton The Sir James Roll Charitable Trust Scouloudi Foundation Anonymous donation Other donations Donated services

Restricted funds: Garfield Weston Foundation Tudor Trust

Total funds receivable

Funds receivable

£

5,000 1,000

25,000

2,000

50,000 1,000 1,000 4,000

1,250

3,217

93,467

10,000

10,000

103,467

2012 £ 5,000 1,000 25,000

2,000

50,000 1,000 1,000 4,000

1,250

3,217

93,467

10,000

10,000

103,467

2011 £

5,000

50,000 750

2,500 50,000

5,000 3,000

500 700

1,250 1,400 7,080

10,713

137,893

37,500

37,500

175,393

3. I N V E S T M E N T I N C O M E

The investment income arises from an interest bearing current account.

12


NOTES TO THE ACCOUNTS (Cont/d)


4. INCOMING RESOURCES FROM CHARITABLE ACTIVITIES Grants, all of which were restricted, are shown at the agreed level of funding for 2011/2012 as under:

Funds

RESTRICTED FUNDS

Policy: Department for Children, Schools and Families Department of Education - T1-100 Department of Education - T1-17 Department of Education - 477 - SP/FS Department of Health Lloyds TSB Foundation Ministry of Justice (NOMS) - Infrastructure Ormiston Children & Families Trust Persula Foundation The Pilgrim Trust

Training and Development: Department for Children, Schools and Families Department of Education - T l - 229 Department of Education - T l -100 Department of Education - T l -17 Department of Education - 477 - SP/FS Department of Health Leonardo Grundtvig Transversal Lloyds TSB Foundation Marsh Ministry of Justice (NOMS) - Helpline Ministry of Justice - Infrastructure Ministry of Justice (NOMS) - Accreditation Ministry of Justice (NOMS) - VSRG meetings Monument Trust The Pilgrim Trust PACT The Waterloo Foundation

Communications and information: Department for Children, Schools and Families Department of Education - T l - 229 Department of Education - T l -100 Department of Education - T l -17 Department of Education - 477 - SP/FS Department of Health Guildford Academic Associates Lloyds TSB Foundation Marsh Ministry of Justice (NOMS) - Infrastructure Ministry of Justice (NOMS) - Recognising Quality Ministry of Justice (NOMS) - Fact sheet Ministry of Justice (NOMS) - Accreditation Nuffield Foundation Ormiston Children & Families Trust The Pilgrim Trust Persula Foundation Swan Mountain Trust

Total funds receivable

receivable 2012 2011 £ £ £

7,729 11,188 11,188 -5,120 5,120 -18,635 18,635 -

- - 10,656 7,541 7,541 4,242 36,273 36,273 16,295 1,500 1,500 -

- - 2,000 9,188 9,188 6,044

89,445 89,445 46,966

46,112 38,447 38,447 -62,676 62,676 -2,774 2,774 -62,282 62,282 -52,120 52,120 43,172

- - 2,975 1,634 1,634 10,228

- - 500 - - 31,736

37,311 37,311 58,647 60,281 60,281 16,500 2,477 2,477 4,538 40,000 40,000 40,000 4,568 4,568 4,553

- - 1,265 15,000 15,000 -

379,570 379,570 260,226

44,359 421 421 -

34,146 34,146 -3,759 3,759 -43,180 43,180 19,751 19,751 13,460 14,000 14,000 -6,725 6,725 3,930 500 500 -

46,416 46,416 80,058 - - 4,500 - - 6,000

18,719 18,719 -2,890 2,890 -8,500 8,500 -1,444 1,444 1,203 1,080 1,080 -1,930 1,930 -

203,461 203,461 153,510

672,476 672,476 460,702

13




RESOURCES EXPENDED: COST OF GENERATING FUNDS

Costs directly allocated to activities: Salaries and other staff costs Fundraising costs Support costs allocated to activities: Communication costs Legal and professional costs

Basis of allocation

Direct Direct

Staff time Staff time

2012 2011 £ £

14,908 14,395 1,464 1,207

217 161 954 622

17,543 16,385

RESOURCES EXPENDED: CHARITABLE ACTIVITIES Basis of Training & Communications

allocation Policy Develooment & Information 2012 2011 £ £ £ £ £

Costs directly allocated to activities: Salaries and other staff costs Direct 70,680 218,164 113,722 402,566 353,428 Direct project costs Direct 7,710 26,679 2,635 37,024 60,251 Publications and training Direct - - 22,207 22,207 6,774 Events, training and conferences Direct - 31,551 17,751 49,302 23,628 Strategic development Direct - - - - 1,042

Support costs allocated to activities: General office staff costs Staff time 7,620 38,101 23,554 69,275 57,906 Premises and office costs Staff time 5,395 26,972 16,675 49,042 49,901 Communication costs Staff time 2,392 11,308 7,394 21,094 15,630 Information technology Staff time 2,954 14,772 9,132 26,858 8,582 Depreciation Staff time 517 2,587 1,597 4,701 4,152 Legal and professional costs Usage 1,530 7,650 4,729 13,909 17,877 Bad debts Transactions - - - - 2,650

98,798 377,784 219,396 695,978 601,821

RESOURCES EXPENDED: GOVERNANCE COSTS Basis of

allocation 2012 £

2011 £

Costs directly allocated to activities: Salaries and other staff costs Direct 7,454 3,599 Publications Direct - 3,373 Evaluation costs Direct - 9,660 Legal and professional costs Direct 2,750 -Trustees' expenses Direct 625 537 Audit fees Direct 5,160 4,800

Support costs allocated to activities: General office staff costs Staff time - 1,633 Communication costs Usage 435 322 Legal and professional costs Usage 4,770 2,363

21,194 26,287

14




8. NET INCOMING RESOURCES Net incoming resources are shown after charging: 2012 2011

£ £

Depreciation of tangible fixed assets 4,701 4,152 Auditors' remuneration - year end accounts 5,160 4,800 Auditors' remuneration - payroll service 504 499

9. DIRECTORS AND EMPLOYEES STAFF COSTS 2012 2011

£ £

Salaries 329,776 329,052 National Insurance 35,995 34,190 Pension costs 17,930 20,031 Seconded staff 59,567

443,268 383,327

Pension costs represent contributions paid to staff personal pension schemes on behalf of the charity's employees.

Employees earning in excess of £60,000: Number of employees

2012 2011

£60,000 to £70,000 1 1

Pension costs totalling £3,782 (2011 - £3,672) have been charged to the Statements of Financial Activities in respect of a defined contribution pension scheme operated on behalf of the higher paid employee. This amount has been accrued and is included in creditors at the balance sheet date.

The average equivalent full time numbers of staff employed by the charity during the year was as follows:

2012 2011

Direct charitable work 10.0 10.0 Administrative work 1.5 1.0

115 TTo

15




10. TANGIBLE FIXED ASSETS

NET BOOK VALUES

Leasehold property improvements Computer & telephone equipment Fixtures, fittings and equipment

MOVEMENTS IN YEAR

Cost or valuation

Leasehold property improvements Computer & telephone equipment Fixtures, fittings and equipment

Depreciation

Leasehold property improvement Computer & telephone equipment Fixtures, fittings and equipment

Opening Balances

£ 8,857

47,860 9,297

66,014

Opening Balances

£

8,856 38,936 6,990

Additions £

6,160

6,160

Charge For Year

£

3,771 930

2012 £

1 11,313 1,377

12,691

Disposals £

Disposals £

54,782 4,701

2011 £

1 8,924 2,307

11,232

Closing Balances

£ 8,857

54,020 9,297

72,174

Closing Balances

£

8,856 42,707 7,920

59,483

11. DEBTORS

Trade debtors Sundry debtors and prepayments

2012 £

169,687 13,767

183,454

2011 £

36,965 15,292

52,257

12. C R E D I T O R S : a m o u n t s falling due within one year

Trade creditors Taxation and social security Sundry creditors and accruals

2012 £

76,756 11,150 19,631

107,537

2011 £

29,379 10,895 14,371

54,645

13. SHARE CAPITAL

The company is limited by guarantee and does not have a share capital divided by shares.

16




14. MOVEMENT IN FUNDS

RESTRICTED FUNDS

Voluntary income: Garfield Weston Foundation

Incoming resources from charitable activities: Po//cy; Department of Education - T1 -100 Department of Education - T1 -17 Department of Education - 477 - SP/FS Lloyds TSB Foundation Ministry of Justice (NOMS) - Infrastructure Ormiston Children & Families Trust The Pilgrim Trust Training and Development: Department of Education - T1 - 229 Department of Education - T1-100 Department of Education - T1 -17 Department of Education - 477 - SP/FS Department of Health Lloyds TSB Foundation Ministry of Justice - Infrastructure Ministry of Justice (NOMS) - Accreditation Ministry of Justice (NOMS) - VSRG meetings Monument Trust Indigo Trust The Pilgrim Trust The Waterloo Foundation Communications and information: Department of Education - T1-229 Department of Education - T1-100 Department of Education - T1-17 Department of Education - 477 - SP/FS Department of Health Guildford Academic Associates Lloyds TSB Foundation Marsh Ministry of Justice (NOMS) - Infrastructure Ministry of Justice (NOMS) - Accreditation Nuffield Foundation Ormiston Children & Families Trust The Pilgrim Trust Persula Foundation Swan Mountain Trust

UNRESTRICTED FUNDS General funds

Total funds:

Balance Balance at 01.04.11 Income Expenditure at 31.03.12

£ £ £ £

- 10,000 10,000 -

11,188 11,188 - 5,120 5,120 -- 18,635 18,635 -

165 7,541 7,706 -- 36,273 36,273 -- 1,500 - 1,500 - 9,188 9,188 -

38,447 38,447 - 62,676 62,676 -- 2,774 2,774 -- 62,282 62,282 -- 52,120 52,120 -

767 1,634 2,401 -- 37,311 37,311 -- 60,281 . 60,281 -- 2,477 2,477 -- 40,000 40,000 -

248 - 62 186 - 4,568 2,388 2,180 - 15,000 - 15,000

_ 421 421 - 34,146 34,146 -- 3,759 3,759 -- 43,180 43,180 -- 19,751 19,751 - 14,000 - 14,000

5,594 6,725 3,352 8,967 - 500 500 -- 46,416 46,416 -- 18,719 18,719 -- 2,890 2,890 -- 8,500 - 8,500 - 1,444 1,444 -- 1,080 - 1,080 - 1,930 1,930 -

6,774 682,476 637,837 51,413

125,818 116,091 96,878 145,031

132,592 798,567 734,715 196,444

17




Purposes of Restricted Funds:

Voluntary income:

Funding received towards the cost of salaries and equipment.

Training and development Promoting good practice in work with prisoners' and offenders' families: assisting people to set up specialist services for families of prisoners; helping those already providing services to improve on them; encouraging cooperation between prison-based and community-based services; developing, delivering and commissioning training for service providers. Policy Representing the issues affecting prisoners' and offenders' families to government departments and other policy makers: consulting Action for Prisoners' Families members; piloting innovative approaches to work with prisoners' families; lobbying for change; contributing to the development of policy that affects prisoners' families.

Communications and information Dissemination of messages and information to benefit prisoners' and offenders' families: media work; production of specialist publications for families of prisoners and those working with them; development and maintenance of a website; provision of current awareness services for members; answering enquiries and signposting enquirers to other sources of help.

15. ANALYSIS OF FUND BALANCES BETWEEN NET A S S E T S

Unrestricted Restricted Total £ £ £

Tangible fixed assets 12,505 186 12,691 Net current assets 132,526 51,227 183,753

145,031 51,413 196,444

16. PENSION C O S T S

Defined contribution scheme The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £17,930 (2011 - £20,031). Contributions totalling £12,931 (2011 - £9,671) were outstanding at the year end and are included in creditors.

17. RELATED PARTY TRANSACTIONS

No Trustee received any remuneration during the year (2011 - nil). Two Trustees were reimbursed travel expenses totalling £96 (2011 - £46, one trustee).

18. DEPARTMENT FOR EDUCATION - T1 -100

In the current year the charity received a Department of Education grant (Ref T1-100) of £108,010. As at 31/03/2012 the company has spent all funds received, according to the grant conditions.

18


MANAGEMENT INFORMATION

YEAR ENDED 31s t MARCH 2012


RESOURCES EXPENDED


SALARIES AND PROJECT COSTS Salaries, National Insurance and pensions Secondees Salaries Redundancy National Helpline phoneline National Helpline partner transfers Advisory groups Publishing costs Dissemination APF Conferences, events & AGM Members training, Visitor Centre and support Professional and consultancy Evaluation costs Other direct costs

OFFICE OVERHEADS Rent, rates and utilities Website and IT development costs Printing, postage and stationery Staff travel and subsistence Fundraising costs Temporary staff & Volunteers Telephone Publications and subscriptions Insurance Repairs and maintenance Bad debts Staff and Board training Staff recruitment Strategic development Sundry expenses

FINANCIAL AND OTHER COSTS Pro bono legal services Newsletter & annual report Audit fees Accountancy and payroll Depreciation Bank charges Trustees expenses Professional & financial administration

TOTAL EXPENDITURE

2012 2011 £ £

383,702 383,273 59,567 -

3,355 -- 1,797 - 22,715

6,838 3,753 17,232 5,407

- 1,367 17,751 21,304 31,551 2,324 13,993 13,999

- 13,020 18,942 6,709

552,931 475,668

39,963 40,620 26,859 16,501 15,515 10,636 26,735 18,521 1,464 1,207 7,313 9,992 6,231 5,477 2,069 1,153 955 1,232

5,262 4,913 - 2,650

2,644 11,824 10,890 7,351

- 1,042 201 1,376

146,101 134,495

10,713 4,976 3,373 5,160 4,800 19,584 10,099 4,701 4,152 588 606 625 537 49 50

35,683 34,330

734,715 644,493

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