Prison Arts Foundation

	Page
Reference and Administrative Details	1
Trustees' Report	2—9
Independent Examiner's Report	10
Statement of Financial Activities (including Income and Expenditure Account)	11
Comparative Statement of Financial Activities (including Income and Expenditure Account)	12
Balance Sheet	13
Notes to the Financial Statements	14—19

The trustees present their report and the financial statements for the year ended 31 March 2026.

Objectives and Activities

Aims and Objectives

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 aim, 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 aim 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, 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. The arts are a powerful tool for engagement and creativity can play a significant role in working towards the goal of rehabilitation. At its heart, art is an act of community.

Our artists facilitate creative workshops covering everything from art appreciation to activities in music, ceramics/pottery, fine/visual arts, woodcraft, and creative writing. Through engagement in these workshops, people with convictions are offered an opportunity to reconnect with their own unique creativity and explore their potential for expression and the making of meaning.

Activities and achievements which helped develop the creative potential of people in prisons and secure settings

This year our core Participative Arts residency programme across the 3 prison settings (Maghaberry, Magilligan and Hydebank Wood College & Women’s prisons) was funded by the DoJ through their NIPS Resettlement Branch programme and further supported by both the Arts Council of Northern Ireland (ACNI) Annual Funding and National Lottery Community Fund Awards for All programmes.

We also received new funding from the Four Nations International Fund to build on our existing partnership with Irish Prison Service. Our Creative Arts Therapies residency programme continued in Maghaberry prison thanks to funding from DoJ’s Assets Recovery Community Scheme.

Throughout the year PAF were also commissioned to deliver several bespoke projects including:

Ceramic Cap Badges with veterans in Maghaberry and Magilligan prison in partnership with Soldiers', Sailors' & Airmen's Families Association (SSAFA)

Creative Recoveries Art Therapy Project in Maghaberry prison in partnership with South Eastern Health and Social Care Trust (SEHSCT)

Older persons project run within Hydebank wood and Maghaberry for prisoners who were over the age of 50 years

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Prison Arts Foundation

Trustees' Report (continued)

For The Year Ended 31 March 2026

Aims and Objectives - continued

The overall aim of our residency programmes is to help those in custody and those coming out of prison to develop new skills, aiding personal development, rehabilitation, and employment prospects upon release. The production of an individual work can lift the spirit; it encourages a positive rather than a negative outlook of life, so essential for successful rehabilitation. Showcasing works raise self-esteem highlighting the ability to do something positive that is valued by peers, families, the public and themselves. This can in turn create a ripple effect throughout the prison. Engaging in external exhibitions both locally and oversees through the Koestler Art awards and the Listowel Writers in Prison competition offers people with convictions opportunities to have their work acknowledged by a wider audience with a view to sales of work and exposure within the art environment. Through engagement in artistic activities prisoners create works of value, for display and public exhibition. Each year PAF stages, submits to competitions and awards prisoners’ artwork across Northern Ireland, UK and Ireland including arts venues and galleries, community spaces, public buildings and prison environments. For PAF, the outcome is not just about the creation of works of value, it is about the process. It is about building the self-esteem, confidence and self-worth of those with profiles of social exclusion, including those dependent on drugs and alcohol, those with mental health issues and those with poor educational attainments.

How our activities deliver public benefit

PAF shares both the Department of Justice (DoJ) and Northern Ireland Prison Service (NIPS) vision of a criminal justice system that works in partnership with a range of statutory, voluntary and community sector organisations to ensure that individuals are given every possible opportunity to address their offending behaviour and are supported to live lives free from further offending.

We work across NI’s criminal justice and secure systems; including custodial settings (serving prisoners) and people in the community (on probation, engaged with youth justice teams, and on community sentences). We work with people of all ages and backgrounds: men, women, and young people with experience of the criminal justice system.

We have two major areas of activity which are prison & secure settings and community 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 our activities is to help offenders move towards crime-free lives. The charity also benefits the public by raising awareness and understanding of offenders through exhibition and showcasing of their artistic achievements.

Achievements and Performance

Main Achievements

Outcomes achieved for serving prisoners in Maghaberry Prison

Target Delivery	Actual Delivery
Provision of 640 participatory art and creative art therapies workshops, broken down by target group and artform: Ceramics Mixed Media Visual Art Woodwork	Provision of 544 participatory art and creative art therapies workshops: 236 Ceramic 54 Woodwork 63 Mixed Media 191 Visual Art

Target Engagement

Actual Engagement

1540 Facilitator Hours
3140 participant engagement

Improved relationships with families, peers and community individual male prisoners & individual children/young family members of serving prisoners; and reducing their risk of reoffending upon release
1772 prisoner engagements
935 facilitator hours

Unfortunately we were limited in some delivery as a result of issues which arose within the prison service preventing us delivering classes on occasion.

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Prison Arts Foundation

Trustees' Report (continued)

For The Year Ended 31 March 2026

Main Achievements - continued

Outcomes achieved for serving prisoners in Magilligan Prison

Target Delivery	Actual Delivery
Provision of 508 participatory art, music and creative writing workshops, broken down by target group and artform: General Population – Creative Writing, Music and Visual Art	Provision of 443 participatory art workshops General population: 255 Creative Writing, 106 Music & 82 Visual Art

Target Engagement	Actual Engagement
2540 prisoner engagements 1270 programme hours	Improved relationships with families, peers and community for individual male prisoners; and reducing their risk of reoffending upon release 2641 prisoner engagements 1119 programme hours Some workshops delivery was not delivered due to operational issues within the prison service.

Outcomes achieved for serving prisoners in Hydebank Wood College & Women’s Prison

Target Delivery	Actual Delivery
Provision of 406 participatory art workshops, broken down by target group and artform: General population adult/young offender female: Fine Art & Visual Art Separated female: Mixed Media and Creative writing Vulnerable female: Visual Art General Population young offender male (18-21 yrs old): Visual Art	Provision of 326 participatory art workshops General population adult/young offender female: 88 Fine Art Separated female: 29 Mixed Media & 10 Creative Writing Vulnerable female: 72 Visual Art Vulnerable Male Young offender (18-21): 47 General population young offender male (18-21 yrs old): 33 Visual Art

Target Engagement	Actual Engagement
1916 prisoner engagements 996 facilitator hours	Improved relationships with families, peers and community for individual young male and young female/adult remand prisoners; and reducing their risk of reoffending upon release 1639 prisoner engagements 777 facilitator hours

Activities and achievements which helped develop PAF’s creative work in the criminal justice system outside of prison in partnership with Start360 and the Community Sports Network (CSN), PAF continued to deliver the Support Hub initiative thanks to funding from National Lottery Community Fund, and support from the Department for Justice through their Resettlement Branch Northern Ireland Prison Service and Mike Moloney Award scheme.

The overall aim of the programme was to provide education, employment support and advice, therapeutic support (Start360); gym, physical activity training sessions/activities and dietary advice (CSN); visual art and creative writing workshops, as well as the opportunity to volunteer in the Braille transcribing/printing unit (PAF).

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Prison Arts Foundation

Trustees' Report (continued)

For The Year Ended 31 March 2026

Main Achievements - continued

Outcomes achieved for PAF participants attending the Support Hub, PBNI approved hostel & other community settings

Target Delivery	Actual Delivery
Provision of 230 developmental and motivational braille workshops to prisoners on pre/temporary release schemes. For people returning to the community following release from prison there is no target in place, for those serving non-custodial sentences in the community including community service placements we were targeted for 30 placements.	Provision of 244 developmental and motivational braille workshops. There was regular attendance from some of those who attended as volunteers from the community, and people returning to the community following release from prison.

Target Engagement	Actual Engagement
1150 participant engagement 1150 facilitator hours	Community service placements: 33 placements - total hours completed 2460 Braille transcribing workshops: 878 participant engagement 939 facilitator hours

Key Highlights

Key programme highlights throughout the year include providing a platform for our participants to communicate their views, feelings and experiences to others who would not normally hear them (whether in the criminal justice setting itself through our in-house publication or more widely in society through public exhibitions and external competition & awards) with the aim of changing the discourse about prisoners and more generally people who have received criminal convictions. Our exhibitions and publications were made possible by the generous support from individuals, trusts and foundations, and organisations. Special thanks to our exhibition hosts, 2 Royal Avenue and Maywe, and our exhibition funders: Northern Ireland Prison Service, Arts Council of NI, Assets Recovery and Halifax Foundation.

Outcome 1: Publication of 3 in house prison magazines & 3 anthologies/collections of work and 1 community anthology

Time In magazine’s 1st issue was published (summer) 2013, this year, we have reached thirteen years. It was the first occasion PAF commissioned a prisoner guest editor who played a vital role in curating the high-quality contributions and driving the review process for this special issue publication. The success of this model endorses the dedication, professionalism, and vision of the guest editor whose efforts and commitments we hugely appreciate, thereby setting a standard and template for future Time In guest editors.

In May 2025, Belfast hosted the 􀀬first Correctional Research Symposium, bringing together experts to explore what truly works in rehabilitation. Justice Minister Naomi Long opened the event with this message: “Rehabilitation is not just about punishment—it’s about potential.”

This year’s anthology As the Veils falls was a collaboration of poetry acquired by those in Hydebank Wood College and Women’s prison. The hope was that the poems within offer an insight into the lives and memories of those who took part. Some of the writers have had little writing experience, and for many this will have been their first-time putting pen to paper. The collection offers a ‘reflection’ of the talent that lies beneath the surface. This was developed using a polychrome method to duplicate the lifecycle of the insect. Prisoners’ Week ran from 12–18 October this year. This inter-denominational event was an opportunity for bridging the division between prisoners and those in our communities.

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Prison Arts Foundation

Trustees' Report (continued)

For The Year Ended 31 March 2026

Key Highlights - continued

Outcome 2: Collaborating on 2 exhibitions & 3 events across prison, secure & community settings

Events/Exhibitions	Engagement
A Totem Pole created in Maghaberry was presented to Musgrave Hospital in August 2025 The Hydebank Wood College & Women's Prison created a poetry booklet entitled "As the Veil Falls".	Notable attendance from Belfast Trust, Northern Ireland Prison Service and Prison Arts Foundation This booklet was distributed to those in Hydebank and distributed at the annual PAF Exhibition at 2 Royal Avenue, Belfast
Annual exhibition for PAF at 2 Royal Avenue, Belfast entitled Limited Edition utilised forms of art, music and writing. The selected works explored themes in relation to the criminal justice system. While the names of individual artists from within the prisons were not identified to protect their identities, the pieces were strikingly individual, conveying the lived experiences and multifaceted emotions of life in prison and secure settings. Parallel to the exhibition, PAF launched a collection of poems from those in Hydebank Wood. A new comic was commissioned from Magilligan entitled Rufus & Floyd. This was showcased at the annual exhibition.	Over 13,000 audience members engaged. Approximately 145 individuals supported by PAF staff to display their own art, music, and writing. The opening night on 12 March was attended by up to 100 invited guests, which included family members of serving prisoners whose work was on display. The exhibition was attended by over 13,000 visitors/members of the public from 12 March to 30 March 2026. Over 90% of audience member feedback rated the exhibition 5/5, Loved it!
Student celebration events in partnership with NI Prison holding internal prison celebration events was a chance to appreciate what PAF students had achieved through their engagement in our workshops. Students were given the opportunity to highlight the significant role that the art has played in their rehabilitation journey and provides skills to support their lives on release. The awards won by students at Magilligan prison included Listowel Writing competition and Koestler Arts Awards.These were distributed by Beverley Walls, Director General of Northern Ireland Prison Service. PAF staff also supported a member of the writers’ group to highlight works on behalf of the students by giving a spoken word performance & members of the music group were able to perform a mixture of original and cover songs to invited guests.	Approx. audience engaged 150 Prison location: 1 event at Magilligan Prison September 2026 - Open air musical concert Appreciation Day presentations: 1 event held at Magilligan to present prisoners with certificates celebrating their achievements. 2 events at Maghaberry Prison December 2026. 57 PAF students were rewarded for their achievement. This opportunity will go towards helping them build self-confidence, positive relationships, and their engagement with education. 1 at Hydebank Wood College Prison in February 2026 highlighting achievements for both the women and young offenders. 27 prisoners in attendance alongside staff and PAF Artists in Residence.

Outcome 3: Submitting work on behalf of our students to competitions & awards

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Prison Arts Foundation

Trustees' Report (continued)

For The Year Ended 31 March 2026

Key Highlights - continued

Breakdown of competitions and award opportunities	Number of submissions
Koestler Art Awards: This year was a record year for the Koestler Arts Awards on several different fronts. Over eight thousand entries were received from people around the UK, more than in any recent recorded year and a total of two thousand three hundred and fifty awards were given across fifty-two categories in two hundred and sixty-five settings. Over the years, judges have included Turner Prize- winning artist Jeremy Deller, Poet Laureate Carol Ann Duffy, representatives from the Victoria & Albert Museum, the British Council, the National Theatre, Speech Debelle, and Louis Theroux.	We had an unprecedent number of entries into this year’s Koestler and saw 114 awards: Platinum award - 5 awarded to Magilligan Prison Gold award - 1 awarded to Maghaberry and 3 to Magilligan Silver award - 6 awarded to Magilligan Bronze award - 3 awarded to Maghaberry and 7 to Magilligan Under 25's award - 1 awarded to Hydebank Wood Oustanding Debut award - 2 to Maghaberry and 15 to Magilligan Highly Commended award - 1 to Hydebank Wood, 10 to Maghaberry and 15 to Magilligan Commended award - 9 to Hydebank, 9 to Maghaberry and 27 to Magilligan
Listowel Writing in Prison competition Listowel Writers’ Week offer prison writers a rare opportunity to enter their work into the creative writing competitions that are a hallmark of Ireland’s oldest literary festival. The short story and poetry categories have a distinctive place in the annual writing calendar for prison writers, as well as the Arts and Education Centres with teachers and Writers-in-Residence integrate the competition into their Creative Writing Programmes which offer skill development, focus, productivity, engagement with literature and confidence building.	57 new submissions March 2025 Poetry Getting Started 1st: Australia Poetry Intermediate 2nd: Ag Fanacht Poetry Intermediate 3rd: How to stay centred when you're surrounded by chaos Short Story Intermediate 2nd: Are you Santa Claus Short Story Advanced 3rd: The Last Day
As the Veil Falls was a publication of poetry compiled by those in Hydebank Wood College and Young Offenders.	This was distributed to all those in attendance at the appreciation presentation day in February and at the annual exhibition at 2 Royal Avenue, Belfast.

Financial Review

Financial Position

The results for the financial year are set out on page 11 and additional notes are provided showing income and expenditure in greater detail.

At the end of the financial year the charity has assets of £164,580 (2025 - £182,435) and liabilities of £30,126 (2025 - £39,936). The net assets have decreased by £(8,045).

Reserves Policy

The Reserves 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.

We will 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.

Principal Risks and Uncertainties

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

Plans for Future Periods

The focus for the year ahead will be to provide viable programmes of activity in prisons, secure settings and in the community within current financial limits. We are endeavouring to sustain the standard, breadth and pace of work achieved this year in 2026/27.

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Prison Arts Foundation

Trustees' Report (continued)

For The Year Ended 31 March 2026

Structure, Governance and Management

Governing Document

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 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 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.

Trustee Selection Methods

Prison Arts Foundation follows the guidance of the Northern Ireland Council for Voluntary Action regarding 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 1.

Management

The Prison Arts Foundation staffing is headed up by Mr Fred Caulfield Executive Director, supported by Miss Adele Campbell Arts Programme Coordinator, Mrs Helen Fry Research and Development. During the period 1st April 2025 to 31st March 2026 there were two full time members of staff, and one part time member of staff.

It is the Executive Director’s responsibility to oversee all operations including identifying programmes, contracting artists/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 for the financial year ended 31 March 2026 in the way of their full realisation. The Non-Executive Directors delegate to the Executive Director the authority to take decisions on 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 Artists/Practitioners who provide participants with instruction in a wide range of artistic activities. The prison & secure settings and community 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.

Statement of Trustees' Responsibilities

The trustees (who are also the directors of Prison Arts Foundation for the purposes of company law) are responsible for preparing the Trustees' 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. Under company law the trustees must not approve the financial statement unless they are satisfied that they 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, of the charitable company for that period. In preparing the financial statements the trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charity SORP;
make judgments and accounting estimates that are reasonable and prudent; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

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

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Prison Arts Foundation

Trustees' Report (continued)

For The Year Ended 31 March 2026

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr Thomas Matthew McKeever Trustee	Mr Austin William Treacy Trustee
14 October 2026

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Prison Arts Foundation

Independent Examiner's Report to the Trustees of Prison Arts Foundation

For The Year Ended 31 March 2026

Independent Examiner's Report to the Trustees of Prison Arts Foundation

We have examined the financial statements of the charity for the year ended 31 March 2026, which comprise the Statement of Financial Activities (incorporating an Income and Expenditure Account), the Balance Sheet and the related notes.

Responsibilities and Basis of Report

The charity's trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006. The charity's trustees consider that an audit is not required for this financial year under Chapter 3 of Part 16 of the Companies Act 2006 and that an independent examination is required.

It is our responsibility to:

examine the financial statements under section 65 of the Charities Act;
follow the procedures laid down by the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act; and
state whether particular matters have come to my attention.

Independent Examiner's Statement

We have examined your charity financial statements as required under section 65 of the Charities Act and our examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair' view and the report is limited to those matters set out in the statement below.

In connection with our examination, no matter has come to our attention which gives us cause to believe that in any material respect:

accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
the financial statements do not accord with those accounting records; or
the financial statements have not been prepared in accordance with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the 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 (FRS102); or
there is further information needed for a proper understanding of the accounts to be reached.

We have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Elizabeth Chambers FCA

14 October 2026

McCleary & Company Ltd.

Chartered Accountants and Registered Auditors

Garvey Studios
14 Longstone Street
Lisburn
Co Antrim
BT28 1TP

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Prison Arts Foundation

Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 March 2026

Statement of Financial Activities (including Income and Expenditure Account)

				2026	2025
		Unrestricted funds	Restricted funds	Total funds	Total funds
	Notes	£	£	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	3	-	361,941	361,941	335,926
Other	4	3,800	-	3,800	5,003

		3,800	361,941	365,741	340,929

EXPENDITURE ON:
Charitable activities:	6
Charitable Activities		(17,641 )	(356,145 )	(373,786 )	(366,206 )

NET EXPENDITURE		(13,841 )	5,796	(8,045 )	(25,277 )


NET MOVEMENT IN FUNDS		(13,841 )	5,796	(8,045 )	(25,277 )
RECONCILIATION OF FUNDS:
Total funds brought forward		135,700	6,799	142,499	167,776

TOTAL FUNDS CARRIED FORWARD	15	121,859	12,595	134,454	142,499

The notes on pages 14 to 19 form part of these financial statements.

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Prison Arts Foundation

Comparative Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 March 2026

Comparative Statement of Financial Activities (including Income and Expenditure Account)

				2025
		Unrestricted funds	Restricted funds	Total funds
	Notes	£	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	3	-	335,926	335,926
Other	4	5,003	-	5,003

		5,003	335,926	340,929

EXPENDITURE ON:
Charitable activities:	6
Charitable Activities		(20,580 )	(345,626 )	(366,206 )

NET EXPENDITURE		(15,577 )	(9,700 )	(25,277 )

Transfers between funds	15	9,084	(9,084 )	-

NET MOVEMENT IN FUNDS		(6,493 )	(18,784 )	(25,277 )
RECONCILIATION OF FUNDS:
Total funds brought forward		142,193	25,583	167,776

TOTAL FUNDS CARRIED FORWARD	15	135,700	6,799	142,499

The notes on pages 14 to 19 form part of these financial statements.

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Prison Arts Foundation

Balance Sheet

As At 31 March 2026

Balance Sheet

				2026	2025
		Unrestricted funds	Restricted funds	Total funds	Total funds
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	11	7,150	-	7,150	10,080

		7,150	-	7,150	10,080
CURRENT ASSETS
Debtors	12	53,302	-	53,302	50,157
Cash at bank and in hand		91,533	12,595	104,128	122,198

		144,835	12,595	157,430	172,355
Creditors: Amounts Falling Due Within One Year	13	(30,126 )	-	(30,126 )	(39,936 )

NET CURRENT ASSETS (LIABILITIES)		114,709	12,595	127,304	132,419

TOTAL ASSETS LESS CURRENT LIABILITIES		121,859	12,595	134,454	142,499

NET ASSETS		121,859	12,595	134,454	142,499

FUNDS OF THE CHARITY
Restricted Funds				12,595	6,799
Unrestricted Funds				121,859	135,700

TOTAL FUNDS	15			134,454	142,499

For the year ending 31 March 2026 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Mr Thomas Matthew McKeever Trustee	Mr Austin William Treacy Trustee
14 October 2026

The notes on pages 14 to 19 form part of these financial statements.

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Prison Arts Foundation

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Prison Arts Foundation is a company limited by guarantee, incorporated in Northern Ireland, registered number NI607881 and registered charity number 101557 . The registered office is Unit 3, Clanmill Arts & Business Centre, Northern Whig Building, 2-10 Bridge Street, Belfast, Antrim, BT1 1LU, which is also the principal place of business of the charity. The financial statements have been presented in Pounds (£) which is also the functional currency of the charity.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared on the going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements 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 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The charitable company is a Public Benefit Entity as defined by FRS 102.

As permitted by the Companies Act 2006, the charity has varied the standard formats in that act for the Statement of Financial Activities and the Balance Sheet. Departures from the standard formats are to comply with the requirements of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of that SORP.

2.2. Financial Reporting Standard 102 - Reduced Disclosure Exemptions

The charitable company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

the requirements of Section 7 Statement of Cash Flows and Section 3 Financial Statement Presentation paragraph 3.17 (d).

2.3. Fund Accounting

The following are the categories of funds maintained:

Restricted Funds

Restricted funds represent income received which can only be used for particular purposes, as specified by the donors. Such purposes are within the overall objectives of the charity.

Unrestricted Funds

Unrestricted funds consist of General and Designated Funds.

General funds represent amounts which are expendeble at the discretion of the board, in furtherance of the objectives of the charity.
Designated funds comprise unrestricted funds that the board has, at its discretion, set aside for particular purposes. These designations have an administrative purpose only, and do not legally restrict the board's discretion to apply the fund.

2.4. Incoming Resources

Income

Income is recognised by inclusion in the Statement of Financial Activities only when the charity is legally entitled to the income, performance conditions attached to the item(s) of income have been met, the amounts involved can be measured with sufficient reliability and it is probable that the income will be received by the charity.

Income from charitable activities

Income from charitable activities includes income earned from the supply of services under contractual arrangements and from performance related grants which have conditions that specify the provision of particular services to be provided by the charity. Income from government and other co-funders is recognised when the charity is legally entitled to the income because it is fulfilling the conditions contained in the related funding agreements. Where a grant is received in advance, its recognition is deferred and included in creditors. Where entitlement occurs before income is received, it is accrued in debtors.

Grants from governments and other co-funders typically include one of the following types of conditions:

...CONTINUED

Page 14

Page 15

Prison Arts Foundation

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.4. Incoming Resources - continued

Performance based conditions: whereby the charity is contractually entitled to funding only to the extent that the core objectives of the grant agreement are achieved. Where the charity is meeting the core objectives of a grant agreement, it recognises the related expenditure, to the extent that it is reimbursable by the donor, as income.
Time based conditions: whereby the charity is contractually entitled to funding on the condition that it is utilised in a particular period. In these cases the charity recognises the income to the extent it is utilised within the period specified in the agreement.

In the absence of such conditions, assuming that receipt is probable and the amount can be reliably measured, grant income is recognised once the charity is notified of entitlement.

Grants received towards capital expenditure are credited to the Statment of Financial Activities when received or receivable, whichever is earlier.

2.5. Resources Expended

Expenditure is analysed between costs of charitable activities and raising funds. The costs of each activity are separately accumulated and disclosed, and analysed according to their major components. Expenditure is recognised when a legal or constructive obligation exists as a result of a past event, a transfer of economic benefits is required in settlement and the amount of the obligation can be reliably measured. Support costs are those functions that assist the work of the charity but cannot be attributed to one activity. Such costs are allocated to activities in proportion to staff time spent or other suitable measure for each activity.

2.6. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	25% Straight line
Computer Equipment	25% Straight line

2.7. Cash and Cash Equivalents

Cash at bank and in hand comprises cash on deposit at banks requiring fewer than three months' notice of withdrawal.

2.8. Taxation

No current or deferred taxation arises as the charity has been granted charitable exemption. Irrecoverable value added tax is expensed as incurred.

3. Income from Donations and Legacies

	2026	2025
	Restricted	Restricted
	funds	funds
	£	£
Grants	361,941	335,926

4. Other Income

	2026	2025
	Unrestricted funds	Unrestricted funds
	£	£
Other income	3,800	5,003

Page 15

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Prison Arts Foundation

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Net Income/(Expenditure)

The net expenditure is stated after charging/(crediting):

	2026	2025
	£	£
Depreciation of tangible fixed assets - owned	2,930	1,999

6. Analysis of Expenditure

			2026
	Activities undertaken directly	Support costs (see note 7 )	Total
	£	£	£
Charitable Activities	325,530	48,256	373,786

			2025
	Activities undertaken directly	Support costs (see note 7 )	Total
	£	£	£
Charitable Activities	324,045	42,161	366,206

7. Support Costs

	2026	2025
	Charitable Activities	Charitable Activities
	£	£
Premises expenses:
Rent	17,846	17,845
General administration:
Insurance	3,054	2,830
Accountancy fees	2,445	2,334
Legal fees	3,635	34
Professional fees	7,436	5,930
Bank charges	71	71
Office costs	8,214	8,278
Volunteer expenses	2,625	2,840
Depreciation:
Depreciation	2,930	1,999

	48,256	42,161

8. Independent Examiner's Remuneration

	2026	2025
	£	£
Independent examination of the financial statements	2,445	2,334

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Prison Arts Foundation

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

9. Staff Costs

Staff costs were as follows:

	2026	2025
	£	£
Wages and salaries	80,617	88,640
Social security costs	-	3,463
Other pension costs	617	865

	81,234	92,968

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

10. Average Number of Employees

Average number of employees during the year was: 4 (2025: 3)

11. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	32,614	15,458	48,072

As at 31 March 2026	32,614	15,458	48,072

Depreciation
As at 1 April 2025	22,671	15,321	37,992
Provided during the period	2,793	137	2,930

As at 31 March 2026	25,464	15,458	40,922

Net Book Value
As at 31 March 2026	7,150	-	7,150

As at 1 April 2025	9,943	137	10,080

12. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	44,329	42,002
Other debtors	8,973	8,155

	53,302	50,157

13. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	25,337	35,391
Accruals and deferred income	4,789	4,545

	30,126	39,936

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Prison Arts Foundation

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

14. Pension Commitments

The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.

During the year the charge to the statement of financial activities in respect of defined contribution schemes was £617 (2025: £865).

15. Movement in Funds

	As at 1 April 2025	Income	Expenditure	As at 31 March 2026
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	135,700	3,800	(17,641 )	121,859
Restricted funds
National Lottery Community Fund	2,675	66,096	(68,771)	-
Halifax Foundation	-	10,000	-	10,000
ACNI Arts & Older Peoples	4,124	4,124	(8,248)	-
ARCS - Arternatives	-	13,441	(13,441)	-
Armed Forces Covenant Fund	-	8,096	(6,251)	1,845
RNIB - Charles Bonnet	-	1,500	(750)	750
ACNI Lottery	-	50,211	(50,211)	-
NIPS	-	180,973	(180,973)	-
PBNI	-	7,500	(7,500)	-
Big Lottery - Awards For All	-	20,000	(20,000)	-


Total restricted funds	6,799	361,941	(356,145 )	12,595




Total funds	142,499	365,741	(373,786 )	134,454

	As at 1 April 2024	Income	Expenditure	Transfers	As at 31 March 2025
	£	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	142,193	5,003	(20,580 )	9,084	135,700
Restricted funds
National Lottery Community Fund	2,263	66,096	(65,684)	-	2,675
Halifax Foundation	2,680	-	(2,680)	-	-
ACNI Arts & Older Peoples	-	4,124	-	-	4,124
ARCS - Arternatives	-	7,186	(7,186)	-	-
ACNI Lottery	-	54,504	(45,420)	(9,084)	-
Four Nations Community Fund	7,174	-	(7,174)	-	-
NIPS	-	187,924	(187,924)	-	-
The Bromley Trust	12,601	-	(12,601)	-	-
PBNI	-	3,000	(3,000)	-	-
NIPS DAP	-	8,957	(8,957)	-	-
Community Relations Council	-	4,135	(4,135)	-	-

...CONTINUED

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Prison Arts Foundation

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Big Lottery - Awards For All	865	-	(865)	-	-


Total restricted funds	25,583	335,926	(345,626 )	(9,084 )	6,799




Total funds	167,776	340,929	(366,206 )	-	142,499

16. Post Balance Sheet Events

There have been no significant events affecting the Charity since the financial year-end.

17. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

No trustee expenses have been incurred.

18. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure.

19. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

Page 19

Trustees	Mr Thomas Matthew McKeever
	Mr Austin William Treacy
	Mrs Jacqueline Sarah Cully (appointed 11/03/2026)
	Miss Hazel Eleanor Flannigan (appointed 11/03/2026)
	Mr John Andrew Grove (appointed 25/02/2026)
	Mrs Bríd ó Gallchoir
	Mr Geoffrey Kenneth Moore (resigned 11/02/2026)


Charity Number	101557

Company Number	NI607881

Registered Office	Unit 3, Clanmill Arts & Business Centre
	Northern Whig Building, 2-10 Bridge Street
	Belfast
	Antrim
	BT1 1LU

Independent Examiner	Elizabeth Chambers FCA
	McCleary & Company Ltd.
	Chartered Accountants and Registered Auditors
	Garvey Studios 14 Longstone Street Lisburn Co Antrim BT28 1TP