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2022-12-31-accounts

REGISTERED COMPANY NUMBER: 03647928 (England and Wales) REGISTERED CHARITY NUMBER: 1074453

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

FOR

TRAIL-BLAZERS MENTORING LTD

Gibbons Mannington & Phipps LLP Chartered Accountants Landgate Chambers 24 Landgate Rye East Sussex TN31 7LJ

TRAIL-BLAZERS MENTORING LTD

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

Page Page Page
Reference and Administrative Details 1
Report of the Trustees 2 to 8
Independent Examiner's Report 9
Statement of Financial Activities 10
Balance Sheet 11
Notes to the Financial Statements 12 to 18
Detailed Statement of Financial Activities 19 to 20

TRAIL-BLAZERS MENTORING LTD

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 DECEMBER 2022

TRUSTEES C A Kemp (Chair) N A Janjua T Pauk P R F Simpson (Treasurer) A Morrison (resigned 2/11/2022) R James-Ford D Hall A Kudi (resigned 8/5/2022) J Danton (appointed 4/8/2022) C F Lofters (appointed 26/1/2023) COMPANY SECRETARY P R F Simpson REGISTERED OFFICE Landgate Chambers Rye East Sussex TN31 7LJ REGISTERED COMPANY 03647928 (England and Wales) NUMBER REGISTERED CHARITY 1074453 NUMBER INDEPENDENT EXAMINER Gibbons Mannington & Phipps LLP Chartered Accountants Landgate Chambers 24 Landgate Rye East Sussex TN31 7LJ

SENIOR MANAGEMENT J Alexander - Chief Executive Officer

Page 1

TRAIL-BLAZERS MENTORING LTD

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES Objectives and aims

Trailblazers objectives are:

The rehabilitation of persons who are or have been subject to a criminal charge and are serving a custodial sentence in one of Her Majesty's Prisons or Young Offenders Institutions, by means of educational training, mentoring or guidance provided to such persons so as to assist in their rehabilitation into the wider community.

Aims:

Public benefit

The Trustees, having reviewed the main activities undertaken by Trailblazers to further its charitable purposes for the public benefit, conclude that public benefit continues to be derived from Trailblazers activities. Trailblazers reduces the likelihood of re-offending by preparing offenders for release and supporting them during a transitional period post-release. Trailblazers consistent success in achieving significantly lower re-offending figures as compared with the national average (see below) provides a tangible public benefit. Reduction in crime leads to safer communities and fewer victims of offending behaviour, and in addition contributes to a reduction in the costs to the public purse associated with policing, court processes and holding an individual in a prison or young offenders institution.

The Trustees have complied with the duty in section 4 of the Charities Act 2006 to have due regard to public benefit guidance published by the Commission.

Volunteers

Volunteer mentors are trained to listen, advise, support and challenge their mentees, and help them plan their future after release from custody.

Mentoring is primarily intended to take place inside the prison in the final six months of the mentee's sentence and continue post-release for up to a further nine months.

Mentoring consists of a structured programme delivered through the use of toolsets which comprise Introduction to Mentoring, Better Relationships, Asserting Myself, Money Matters, Getting to Work, and Through the Gate.

There are no general volunteers.

Page 2

TRAIL-BLAZERS MENTORING LTD

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022

ACHIEVEMENT AND PERFORMANCE Charitable activities

In the twelve months covered by this report Trailblazers Mentoring (Trailblazers) has continued to support young people in prison prepare for release and then supporting them in the community for up to one year. Our aim is to educate, encourage and inspire our mentees to change their future and make a positive impact to their communities. This report will summarise the organisation's achievements.

During 2022 Trailblazers has focused on three core areas:

i) maintaining delivery of tailored 121 mentoring and practical support to offenders who are committed to rebuilding their lives after leaving prison and then helping them navigate life in the community in the first few months once 'Through the gate';

ii) Forging partnerships with commercial, government and charities to broaden and deepen services; iii) Further developing policies, procedures, and systems to underpin a robust operational infrastructure.

Trailblazer's demand for helping people in prison seeking our support has escalated during 2022 - reflecting our reputation for providing relevant and tailored help. Referrals come through self-referrals based on word of mouth, prison staff and charities working alongside us. The unique and powerful combination of long term, intensive mentoring and practical help has been invaluable to our mentees and covers:

During the year team resourcing was developed further with the appointment of project managers at HMP Brixton and HMP Aylesbury, Community Support Workers for the Midlands and London and two new posts - a Volunteer and Partnership Coordinator and a Programme Manager for the DPA pilot. The employees have a wealth of valuable experience and skills including those with lived experience and/or strong relevant academic qualifications.

During the year two trustees were appointed and two resigned.

Sadly, one of our patrons, Sir David Ramsbotham died in December after a distinguished career in the British Army and then in criminal justice.

Continued success

Following the disruption of the previous two years during the pandemic, access to prisons was largely unfettered in 2022 enabling Trailblazers to:

Trailblazer's work is actively supporting government's aim to reduce reoffending and reduce the impact of crime on society. For those who had access to Trailblazers, the re-offending rate after the first year was 9.1%, compared with a national rate of 36%1 :

Page 3

TRAIL-BLAZERS MENTORING LTD

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022

Our team continue to actively engage with their local communities, including local volunteering agencies, corporates, universities, colleges, and community groups to recruit a cross section of volunteer mentors with a diverse base of knowledge and cultural awareness to mentor young people in prison and resettling back in the community. Trailblazer's colleagues have worked with a variety of organisations to access housing, ETE, and health services for our mentees including:

The Trustees are extremely grateful for this support.

Trailblazers has been short listed for the prestigious Queen's Award for Voluntary service (now the King's Award) with the outcome expected later in 2023.

The Trustees would like to thank all staff and volunteers for their tremendous hard work, dedication and making such a significant and positive impact on the young people committed to rebuilding their lives having experienced time in prison.

Note 1: Ministry of Justice reoffending rate data 2022.

FINANCIAL REVIEW

Financial position

The finances of the charity continue to be stable with a surplus of £27,349 compared with a deficit in 2021 of £51,288. Reserves amounted to £72,119.

The cash position remained strong at £237,923, an increase from the previous year at £237,465.

The financial position is reviewed monthly by the Chair, Treasurer and CEO and by the Trustees at bi-monthly board meetings.

Principal funding sources

All pre-existing grantors have continued to fulfil their funding promises and new applications for funding to trusts and foundations were increased in response to the tightening conditions within the grant-making sector. Key funders include City Bridge Trust, Lloyds Bank Foundation, CABWI, Swire Charitable Trust, and the Triangle Trust As part of the charity's three-year Business Plan (see below) the charity continued to diversify potential sources of income with generous funding provided by corporates (Severn Trent Water and Bridge Recruitment) and pro-bono support (Clifford Chance, Lloyds Bank Foundation, Zen Photography and Media Trust).

Investment policy and objectives

Trailblazer's funds are largely due to be used in the short term, so the Trustees consider that long term investment is inappropriate. Funds not required immediately are therefore held in a deposit account or short-term bonds.

Page 4

TRAIL-BLAZERS MENTORING LTD

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022

FINANCIAL REVIEW

Reserves policy

Trailblazers reserves policy is to have unrestricted funds - that is, not committed or invested in tangible fixed assets - in reserve to cover at least six months of expenditure to deal with any significant decrease in funding.

The level of unrestricted reserves at 31 December 2022 was £72k (2021 £45k) compared with estimated five months expenditure. This level of reserves is greatly mitigated by cash in hand of £186k representing grants already received in respect of expenditure planned for 2023 and covers at least six months expenditure.

Page 5

TRAIL-BLAZERS MENTORING LTD

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022

FINANCIAL AND RISK MANAGEMENT OBJECTIVES AND POLICIES

The Trustees consider the major risks to which the charity is exposed at both bi-monthly meetings of the Risk Task group and at the bi-monthly board meetings; where appropriate, systems and procedures are implemented to manage those risks. A Risk Policy and Risk Register are in place, and these are reviewed at each meeting of the Trustees along with an incident log which is also maintained to record any adverse incidents. During the year extended steps were taken to reduce risks for staff and mentors working in the community with enhanced safeguarding training and oversight implemented. In addition, significant effort was needed to secure funding due to increased demand on funders, the cost-of-living crisis and tight local and government agency funding (e.g. HMPPS, local authorities).

Trailblazers manages risks to its staff and volunteers from exposure to offenders through training offered by the Prison Service (including personal protection and conditioning), robust and managed procedures, and through a system of individual and group supervision. Additionally, all volunteer mentors who support mentees post release are issued with a mobile phone so they can maintain contact with the Project Manager at the start and end of any community sessions. This control also ensures volunteer mentors do not give mentees any personal contact information. All staff and mentors undertook safeguarding training during 2022 and a new safeguarding policy developed with support from an external consultant.

At the end of 2022 Trailblazers was operating inside five re-settlement prisons and Young Offenders Institutions, and as such continues to enjoy a positive and valuable working relationship with HMPPS.

Service Level Agreements are in place at all project sites with updated versions to be agreed with HMPPS in Spring 2023, and although Trailblazers does not receive any direct financial contribution, it receives significant 'funding in kind' in the form of office space, heat, light, furniture and equipment, telephony, stationery, and postage.

FUTURE PLANS

During 2021 a three-year Business Plan and investment programme was agreed by trustees with emphasis on five key areas. Overall progress has been positive, but the charity has faced headwinds:

i) Widening access, including expanding to ten prisons and trebling mentees. Despite demand for our services being up to double our capacity Trailblazers has not been able to achieve the growth planned due to:

a. Changes and pressures in the prison estate including HMP Wandsworth recategorized as a remand prison with very restricted opportunities for resettlement initiatives; b. discretionary budgets covering cost of living pressures rather than ETE;

c. post Covid volunteer fatigue impacting the Third Sector leading to mentee demand outstripping mentor capacity;

ii) People development for staff, volunteers, and trustees.

Development plans implemented (e.g., mentoring for staff, peer support for staff and volunteers, enhanced training for all, wellbeing initiatives and self-development training days). The charity is committed to continue diversifying and increasing the involvement of those with lived experience of the criminal justice system as employees, trustees and volunteers;

iii) Partnerships with organisations that operate in a similar environment.

Significantly extended range of partners with robust assessment of potential partners and alliances in place;

iv) Sustainability (financial, operational, and environmental).

Mixed successes with:

a. Tough funding climate due to increased demand on funders, less funds available and longer /more complicated decision processes in place - requiring heavy resourcing. Combined with cost pressures due to inflation;

b. People resourcing impacted by challenging mentor retention and recruitment but mitigated by strong staff recruitment and more diversified staff and trustee teams; v) Improved processes and systems.

Excellent progress made in improving operational infrastructure of Trailblazers with extensive and robust policies and procedures in place.

Following this, Trailblazers enters 2023 as a strong and resilient organisation able to move forward with ambition and confidence in developing and delivering a more sophisticated programme of service delivery.

Page 6

TRAIL-BLAZERS MENTORING LTD

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Trail-Blazers Mentoring Ltd - (also known as Trailblazers), is a charitable company limited by guarantee without share capital - incorporated on 12 October 1998 and registered as a charity on 1 March 1999. The company was established under a Memorandum of Association which established the objects and the powers of the charitable company and is governed under its Articles of Association. Amended Articles of Association were adopted on 23rd September 2020. In the event of the company being wound up members are required to contribute an amount not exceeding £10.

Recruitment and appointment of new trustees

Trailblazers aims to have not less than four Trustees at any one time, up to a maximum of ten. As soon as a serving Trustee declares an intention to resign, the Trustees will endeavour to recruit a new Trustee. From time to time the Board reviews the skills and diversity of existing Trustees and identifies gaps. Trustees are recruited by means of personal approach and wider advertising via the national press and specialist Third Sector publications. The Board are currently seeking to include more trustees with lived experience and involvement in the criminal justice system.

Organisational structure

The Board of Trustees meets at least quarterly to contribute to the strategic direction and policy of the Charity.

Day to day responsibility is delegated to the CEO who has responsibilities for ensuring that the charity delivers the services specified; financial management, legal compliance, human resources, fundraising and marketing, public relations and risk management. The CEO is supported by the Board of Trustees.

Each project is led by a Project Manager who is based at that prison. Community Support Workers in London and the West Midlands provide intensive practical support to mentees in the six weeks prior to and after release. Each Project Manager has day to day responsibility for the management of that project including recruitment and training of mentors, recruitment of potential mentees, matching of mentors to mentees, meeting targets and effective data management and record keeping. In 2022, Project Managers were in place at HMP/YOI Brinsford combined with a peer-to-peer project at HMP Oakwood; HMP Brixton; HMPYOI Aylesbury and HMP/YOI Isis. The team have been augmented by the appointment of a Volunteer and Partnership Coordinator.

Trailblazers also employs an Operations and Administration Manager who manages all the operational functions of the charity. Monthly management accounts are produced with the help of the Treasurer.

Induction and training of new trustees

After the initial approach the prospective Trustee will meet with the Chair and another Trustee, followed by a meeting with the CEO. These meetings will include a full briefing on the legal and financial responsibilities of Trustees, and a thorough explanation of the work of the charity. The prospective Trustee will receive:

After attending a Board meeting as an observer, a decision is made by the Trustees, in consultation with the prospective Trustee and the CEO as to suitability. The formal vote to elect a new Trustee will take place at the next appropriate Board meeting and will be ratified at the next Annual General Meeting. On ratification by the board, each new trustee is provided with a formal induction.

Approved by order of the board of trustees on 17 May 2023 and signed on its behalf by:

Page 7

TRAIL-BLAZERS MENTORING LTD

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022

C A Kemp - Trustee

Page 8

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF TRAIL-BLAZERS MENTORING LTD

Independent examiner's report to the trustees of Trail-Blazers Mentoring Ltd ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2022.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the ERROR - relevant professional body must be completed, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I 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 accounts to be reached.

Mr K. Luck

Gibbons Mannington & Phipps LLP Chartered Accountants Landgate Chambers 24 Landgate Rye East Sussex TN31 7LJ

24 May 2023

Page 9

TRAIL-BLAZERS MENTORING LTD

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2022

Unrestricted
Restricted
fund
funds
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
133,928
2,993
Charitable activities
4
Mentoring of young offenders
161,362
139,305
Investment income
3
656
-
Other income
400
-
Total
296,346
142,298
EXPENDITURE ON
Raising funds
-
37,707
Charitable activities
5
Mentoring of young offenders
1
374,168
Total
1
411,875
NET INCOME/(EXPENDITURE)
296,345
(269,577)
Transfers between funds
14
(269,578)
269,578
Net movement in funds
26,767
1
RECONCILIATION OF FUNDS
Total funds brought forward
45,351
-
TOTAL FUNDS CARRIED FORWARD
72,118
1		 2022
Total
funds
£
136,921
300,667
656
400
438,644
37,707
374,169
411,876
26,768
-
26,768
45,351
72,119		 2021
Total
funds
£
52,480
363,584
1,066
-
417,130
54,391
414,027
468,418
(51,288)
-
(51,288)
96,639
45,351

The notes form part of these financial statements

Page 10

TRAIL-BLAZERS MENTORING LTD

BALANCE SHEET 31 DECEMBER 2022

Unrestricted
fund
Notes
£
CURRENT ASSETS
Debtors
12
2,551
Cash at bank
186,340
188,891
CREDITORS
Amounts falling due within one year
13
(116,772)
NET CURRENT ASSETS
72,119
TOTAL ASSETS LESS CURRENT
LIABILITIES
72,119
NET ASSETS
72,119
FUNDS
14
Unrestricted funds
TOTAL FUNDS		 Restricted
funds
£
-
51,583
51,583
(51,583)

-
-
-		 2022
Total
funds
£
2,551
237,923
240,474
(168,355)

72,119
72,119
72,119
72,119
72,119		 2021
Total
funds
£
1,577
237,465
239,042
(193,691)
45,351
45,351
45,351
45,351
45,351

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2022 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

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

The financial statements were approved by the Board of Trustees and authorised for issue on 17 May 2023 and were signed on its behalf by:

C A Kemp - Trustee

P R F Simpson - Trustee

The notes form part of these financial statements

Page 11

TRAIL-BLAZERS MENTORING LTD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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':

Income

Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable. The value of services provided by volunteers has not been included.

Grants are only included in the accounts when the income recognition criteria are met. In the case of performance related grants, income is only recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met.

Expenditure

Expenditure is recognised in the period in which they are incurred, these include attributable VAT which cannot be recovered.

Expenditure is all allocated to the primary activity of mentoring, except as stated below:

Fundraising and publicity costs are those incurred in generating income and promoting the company's profile.

Governance costs are those incurred exclusively on the administration of the company and its compliance with statutory requirements which comprise the cost of auditing and accounting.

Support costs are those incurred directly in support of expenditure on the objects of the company.

Tangible fixed assets

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

Computer equipment - 33% on cost

Taxation

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

Fund accounting

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

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

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

continued...

Page 12

TRAIL-BLAZERS MENTORING LTD NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022

1. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Donated goods and services

Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably.

Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA.

Debtors

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

Creditors

The charity has creditors which are measured at settlement amounts less any trade discounts.

2. DONATIONS AND LEGACIES

DONATIONS AND LEGACIES
2022 2021
£ £
Donations 136,921 52,480

Included in Donations is an amount of £24,996 (2021 - £24,996) for donated facilities and services provided by each of the 4 prisons that the charity serves. It is a best estimate of the value of the facilities and services provided. The corresponding expenditure is included in the direct costs of the charitable activity of mentoring young offenders.

3. INVESTMENT INCOME

3. INVESTMENT INCOME
2022 2021
£ £
Deposit account interest 656 1,066
4. INCOME FROM CHARITABLE ACTIVITIES
2022 2021
Activity £ £
Grants Mentoring of young offenders 300,667 363,584
Grants received, included in the above, are as follows:
2022 2021
£ £
Grant making institutions 300,667 363,584

continued...

Page 13

TRAIL-BLAZERS MENTORING LTD

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022

5. CHARITABLE ACTIVITIES COSTS

Direct
Costs
£
Mentoring of young offenders
355,352
6.
SUPPORT COSTS
Management
£
Mentoring of young offenders
16,765
7.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Independent examiners' remuneration		 Support
costs (see
note 6)
£
18,817
Governance
costs
£
2,052
2022
£
2,052		 Totals
£
374,169		 Totals
£
374,169
Totals
£
18,817
2021
£
1,956

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2022 nor for the year ended 31 December 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2022 nor for the year ended 31 December 2021.

9. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs		 2022
£
264,059
21,463
5,185
290,707		 2021
£
297,933
23,005
6,617
327,555

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

2022 2021
Employees 9 9

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

2022 2021
£60,001 - £70,000 - 1

continued...

Page 14

TRAIL-BLAZERS MENTORING LTD

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022

10.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
51,471
Charitable activities
Mentoring of young offenders
165,237
Investment income
1,066
Total
217,774
EXPENDITURE ON
Raising funds
54,391
Charitable activities
Mentoring of young offenders
216,411
Total
270,802
NET INCOME/(EXPENDITURE)
(53,028)
Transfers between funds
1,740
Net movement in funds
(51,288)
RECONCILIATION OF FUNDS
Total funds brought forward
96,639
TOTAL FUNDS CARRIED FORWARD
45,351
11.
TANGIBLE FIXED ASSETS
COST
At 1 January 2022 and
31 December 2022
DEPRECIATION
At 1 January 2022 and
31 December 2022
NET BOOK VALUE
At 31 December 2022
At 31 December 2021		 Restricted
Total
funds
funds
£
£
1,009
52,480
198,347
363,584
-
1,066
199,356
417,130
-
54,391
197,616
414,027
197,616
468,418
1,740
(51,288)
(1,740)
-
-
(51,288)
-
96,639
-
45,351
Computer
equipment
£
8,039
8,039
-
-

continued...

Page 15

TRAIL-BLAZERS MENTORING LTD

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022

12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£ £
Other debtors 1,335 -
Prepayments and accrued income 1,216 1,577
2,551 1,577
13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£ £
Social security and other taxes 7,338 5,098
Other creditors 4,705 17,521
Accruals and deferred income 156,312 171,072
168,355 193,691

The charity's income is almost entirely grant based which are applied for on an annual (or in one case - 24 months) basis to provide mentoring for the ensuing 12 months. It therefore seems appropriate for the accounting policy to reflect this. It also enables the accounts to more accurately reflect the position by matching income and expenditure.

14. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Restricted funds
Aylesbury
Brinsford
ISIS
Wandsworth
Brixton
DPA
Oakwood
TOTAL FUNDS		 Net
Transfers
movement
between
At 1/1/22
in funds
funds
£
£
£
45,351
296,346
(269,578)
-
(63,569)
63,569
-
(94,393)
94,393
-
(28,475)
28,475
-
(22,046)
22,046
-
(31,181)
31,181
-
(28,537)
28,537
-
(1,377)
1,377
-
(269,578)
269,578
45,351
26,768
-		 At
31/12/22
£
72,119
-
-
-
-
-
-
-
-
72,119

continued...

Page 16

TRAIL-BLAZERS MENTORING LTD

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022

14. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Aylesbury
Brinsford
ISIS
Wandsworth
Brixton
DPA
Oakwood
TOTAL FUNDS		 Incoming
resources
£
296,346
13,082
499
48,112
63,660
10,788
6,157
-
142,298
438,644		 Resources
expended
£
-
(76,651)
(94,892)
(76,587)
(85,706)
(41,969)
(34,694)
(1,377)
(411,876)
(411,876)		 Movement
in funds
£
296,346
(63,569)
(94,393)
(28,475)
(22,046)
(31,181)
(28,537)
(1,377)
(269,578)
26,768

Comparatives for movement in funds

Net Transfers
movement between At
At 1/1/21 in funds funds 31/12/21
£ £ £ £
Unrestricted funds
General fund 96,639 (53,028) 1,740 45,351
Restricted funds
Aylesbury - (20,736) 20,736 -
Brinsford - (43,034) 43,034 -
ISIS - 8,289 (8,289) -
Wandsworth - 46,064 (46,064) -
Brixton - 11,157 (11,157) -
- 1,740 (1,740) -
TOTAL FUNDS 96,639 (51,288) - 45,351

continued...

Page 17

TRAIL-BLAZERS MENTORING LTD

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022

14. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Aylesbury
Brinsford
ISIS
Wandsworth
Brixton
TOTAL FUNDS		 Incoming
resources
£
217,774
17,835
21,839
41,302
100,837
17,543
199,356
417,130		 Resources
expended
£
(270,802)
(38,571)
(64,873)
(33,013)
(54,773)
(6,386)
(197,616)
(468,418)		 Movement
in funds
£
(53,028)
(20,736)
(43,034)
8,289
46,064
11,157
1,740
(51,288)

Transfers between funds

Grants made are often restricted to one of the charity's four projects - young offender's prisons - where mentors are provided by employing a project manager to match mentors with mentees. Income and expenditure is analysed by project and any shortfalls covered by a transfer of funds from the unrestricted (core) fund. Support costs, such as management costs and the cost of raising funds are split among the projects.

15. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2022.

Page 18

TRAIL-BLAZERS MENTORING LTD

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Investment income
Deposit account interest
Charitable activities
Grants
Other income
Training sessions
Total incoming resources
EXPENDITURE
Raising donations and legacies
Fundraising consultancy
Fundraising costs
Fundraising - major donor project
Fundraising salaries
Charitable activities
Wages
Social security
Pensions
Staff recruitment & training
Mentor recruitment & training
Mentor travel & meetings
Mentor & staff miscellaneous
Other mentoring expenses
Travel & subsistence
Professional fees
Prison costs - HMPS in lieu
Support costs
Management
Insurance
Office expenses
Advertising
Subscriptions and publications
Governance costs
Independent examination fee
Carried forward		 2022
£
136,921
656
300,667
400
438,644
561
215
-
36,931
37,707
264,059
21,463
5,185
3,153
1,943
4,161
2,558
14,818
11,130
1,887
24,995
355,352
1,959
9,208
-
5,598
16,765
2,052
2,052		 2021
£
52,480
1,066
363,584
-
417,130
6,661
854
24,000
22,876
54,391
297,933
23,005
6,617
3,061
2,030
1,911
5,097
19,343
8,064
2,389
24,996
394,446
1,519
10,437
84
4,505
16,545
1,956
1,956

This page does not form part of the statutory financial statements

Page 19

TRAIL-BLAZERS MENTORING LTD

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022

2022 2021
£ £
Governance costs
Brought forward 2,052 1,956
Legal fees - 1,080
2,052 3,036
Total resources expended 411,876 468,418
Net income/(expenditure) 26,768 (51,288)

This page does not form part of the statutory financial statements

Page 20