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 2024
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 2024
| Page | Page | Page | |
|---|---|---|---|
| Reference and Administrative Details | 1 | ||
| Report of the Trustees | 2 | to | 9 |
| Independent Examiner's Report | 10 | ||
| Statement of Financial Activities | 11 | ||
| Balance Sheet | 12 | ||
| Notes to the Financial Statements | 13 | to | 19 |
TRAIL-BLAZERS MENTORING LTD
REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 DECEMBER 2024
TRUSTEES C A Kemp (Chair) (resigned 30/10/2024) N A Janjua (resigned 22/4/2024) T Pauk R James-Ford D Hall J Danton C F Lofters J Kitchin (Treasurer) D Troman (appointed 22/4/2024) S F Mangal (Chair) (appointed 23/12/2024) P C J W Cliff (appointed 13/2/2025) M R D Pepper (appointed 13/2/2025) Z M Wiles (appointed 13/2/2025) 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
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TRAIL-BLAZERS MENTORING LTD (REGISTERED NUMBER: 03647928)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024
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 2024. 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 His 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:
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To reduce the likelihood of re-offending and/or the seriousness of re-offending by preparing offenders for release
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To ease the difficult period of transition of the offender back into society following release from prison - To empower the young person to make positive choices by developing the offender's self-esteem, confidence, education and knowledge of opportunities
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To enhance the resettlement services offered by HMPS by using volunteer mentors to support offenders on release.
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 twelve months.
Mentoring consists of a structured programme delivered using toolsets which comprise Introduction to Mentoring, Better Relationships, Asserting Myself, Money Matters, Getting to Work, and Through the Gate.
There are no general volunteers.
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TRAIL-BLAZERS MENTORING LTD (REGISTERED NUMBER: 03647928)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024
ACHIEVEMENT AND PERFORMANCE
Charitable activities
Trailblazers Mentoring provides one-to-one mentorship and practical support to younger male prisoners and prison leavers aged 18-35, both in prison and post-release for up to 18 months. Our goal is to prevent reoffending and improve outcomes for men leaving prison. Our work inspires and encourages them to change their future, rebuild their lives, and positively impact their community.
The need for our work has continued to grow over the past 12 months, particularly following the launch of the government's early release scheme in September to help ease prison overcrowding. With more prisoners now being released at short notice, there is a growing need for urgent resettlement preparation and support. In response, we have adapted our services by accepting referrals earlier in an individual's sentence, allowing us to begin support well before release, and by expanding outreach to community sources. This proactive approach helps ensure that individuals leave prison with the necessary support, highlighting the vital collaboration between prisons, probation services, and community partners in facilitating successful re-integration.
Individuals in the criminal justice system have often made poor decisions due to circumstances and survival instincts. Our core project provides mentoring and practical support, offering a vital opportunity to shift mindsets, inspire change, and help individuals build a future free from crime.
In 2024, we have made many positive strides forward in our mission by:
1) Continuing to deliver tailored and high-quality services that meet the needs of male prisons and prison leavers
Our core project consists of:
- Weekly, one-to-one mentoring: Men were matched with a skilled volunteer mentor, whom they met with weekly pre- and post-release for up to 18 months. At the sessions, the pair worked towards individualised action plans that focused on changing behaviour, building a positive future post-release and exploring employment, training and education (ETE) options. The vast majority of mentors resided within the communities where the men were/are to be released, providing an invaluable link to their local area. Over time, the mentors became trusted and positive role models in their lives.
- Accompanying practical support: We provided wraparound support to remove key barriers to reintegration. This included:
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The provision of basic care packages on the day and in the weeks following release. Depending on individual need, these included food vouchers, travel cards, mobile phone and clothing vouchers.
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Support to put the necessary infrastructure in place for release, such as help finding safe accommodation, obtaining ID, and setting up a bank account.
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Support to move into ETE through one-to-one employment advice and guidance.
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More comprehensive support to re-integrate back into the community, such as referrals to specialist mental health services or family support. All men were met at the gates on the day of release by a staff member and/or their mentor and had access to our services for up to 12 months after release.
- We also participated in events and engagements in the community to attract new volunteers and with employers to raise awareness and garner greater support for male prison leavers. For example, our project manager for HMP Brixton carried out a range of outreach efforts at University College London, University of East London, and London Metropolitan University to engage students on the issues we address through our work. In the West Midlands our Community Support Worker regularly attended events to build relationships with referral partners (e.g. with accommodation providers) and to recruit new volunteers, including a fair held by Wolverhampton Community & Voluntary Action.
These activities have yielded impressive results throughout the year, as detailed in the impact section.
2) Strengthening and building new partnerships
In 2024, we continued to expand our partnership network to ensure we deliver effective services and achieve greater impact. This included:
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TRAIL-BLAZERS MENTORING LTD (REGISTERED NUMBER: 03647928)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024
- Collaborating with the charity Finding Rhythms on their Making Waves initiative. The music sessions foster creativity and practical skill acquisition, while mentoring from Trailblazers promoted personal growth and employability. This collaboration creates a supportive environment for self-exploration and skills development, building a community that enhances confidence and opens future opportunities. It also demonstrated effective collaboration between two small charities, combining resources and expertise to shape participants' futures.
- Nurturing our work with Severn Trent PLC in the West Midlands. 13 employees volunteered as mentors, sharing their skills and experiences with their mentees. Another group took part in a volunteering day with Trailblazers, assisting with the decoration of a unit at HMPYOI Brinsford. The company also invited us to join an event focused on exploring employment opportunities for marginalised communities.
- Helping men get work ready with the support of Bridge Recruitment in London. The recruitment agency offered tailored support to mentees both pre- and post-release, including CV writing, interview preparation, and job opportunities. They also partnered with us for a second year in a charity fundraiser at a comedy club in London, raising £8,000.
- Continuing to maintain and build key partnerships that are essential to our success. These include: Brighter Teaching, whose Level 5 counselling students provided one-to-one therapeutic support to the men; Suits Me, who assisted in setting up bank accounts for the men while they were still in custody; Tech 4 Good, who supplied low-cost reconditioned phones and other tech devices; and aMazing Therapy Centre, which offers trauma-informed, person-centred counselling to help the men overcome psychological and emotional challenges, empowering them to achieve positive change in their lives.
3) Strengthening our organisational capacity, infrastructure and expertise.
This year, we have focused on developing our people and strengthening policies, procedures and systems. This included:
- Working alongside the global law firm Clifford Chance, which has provided us with pro bono legal counsel on various matters, including employment, charity governance, and internal policies. For a small charity like Trailblazers, this support is invaluable.
- Partnering with the pro bono management consultancy Cranfield Trust to develop our Volunteer Strategy. This opportunity was offered through one of our funders, the Triangle Trust. This support has not only enhanced our volunteer offerings but also broadened our understanding of the volunteering landscape. It has fostered a sense of belonging and connection, reinforcing our Trailblazers community, with lived experience at the heart of our mission. The J2E© recognition badge reflects the charity's commitment to continuous development, following the successful completion of our Journey to Excellence© consultancy project (a specific Cranfield Trust programme and award).
- Investing in the ongoing professional development of our staff and volunteers to build an effective and sustainable team. This year's training has included life coaching qualification; health and safety; safeguarding; volunteers and the law; leadership and management qualification; boundaries and marketing. Our team's commitment and talents were recognised at various award ceremonies throughout the year. Our HMP Brixton project manager, Yemi Obiwumi, was honoured with the 'Charitable, Voluntary & Social Change Highly Commended 2024' award at the Black Talent Awards for her outstanding contributions to the sector. We were also incredibly proud of Brixton Volunteer Mentor, Simon Bickerstaffe, who won the Intergenerational Mentoring Changemaker prize at the Senior Changemakers Volunteering Champions awards in the Southeast of England. This award, presented by Edwards Lifesciences' Unifying Generations initiative, recognised Simon's exceptional commitment to both his mentees and the charity.
- Expanding our services and reach. Towards the end of 2024, we began establishing a service in HMP Bullingdon, Oxfordshire, focusing on ETE provision. This service will expand in 2025 with the development of ETE volunteer mentor support. We also started delivering mentoring services at HMP Featherstone, Wolverhampton, and were successful in securing funding for a new London Community Support Worker, despite the challenging funding landscape. Unfortunately, we had to exit HMP Aylesbury, Buckinghamshire in December due to changes in the prison's categorisation. However, we will continue to support men from Buckinghamshire as part of our work connected to HMP Bullingdon.
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TRAIL-BLAZERS MENTORING LTD (REGISTERED NUMBER: 03647928)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024
- Raising our profile and strengthening our online presence by refreshing our website, launching quarterly newsletters, and building an active social media presence. As a result, we've seen increased engagement from both new and existing supporters, including new volunteers and potential partners.
- Four new people were recruited to the Board of Trustees, adding further skills and expertise to the organization. They are undergoing induction training ahead of their appointment in 2025.
- A new Chairman was also appointed, following the previous Chair stepping down as she had reached the end of her tenure.
Continued Success
Trailblazers is a small charity with big ambitions. Over the past year, we have strengthened our operational resilience while delivering services across six prisons: HMP Brixton and HMPYOI ISIS in London, HMP Featherstone and HMPYOI Brinsford in Wolverhampton, HMP Aylesbury in Buckinghamshire, and HMP Bullingdon in Oxfordshire. Together, we have supported 150 men over the year in various ways, including securing accommodation, employment, training, and, importantly, and by seeking to boost their own self-confidence and aspirations for their future.
Our overall aim is to prevent reoffending. Over the past year, only 7% of the men we supported have reoffended. This is an incredible achievement given the current landscape and compared with the national rate of reoffending which can range from 25.1 - 55.5 % (depending on the length of prison sentence and the age classifications used in official figures) MOJ, Jan 2025.
This success is a testament to the hard work and dedication of our staff, our network of almost 50 volunteer mentors, and our partners, who have worked alongside the men to remove key barriers to successful rehabilitation.
Our reach and impact in numbers
Key outputs:
- Engagement and mentoring
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150 men engaged in our services in 2024, 111 were new men supported.
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133 of the men were mentored by 47 volunteers, with 17 men being supported by staff, totalling over
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1500 mentoring hours.
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Practical support provided to help find secure accommodation - up to 24% of men requested this support in some projects.
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Mentors provided support to participants through the Making Waves initiative in partnership with Finding Rhythms.
- Employment support
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45% of men received employment-related support (CVs, interview skills, job applications).
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21% of men received financial-related assistance (opening bank accounts, unemployment benefits,
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and money management).
- Volunteer training and support
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48 new mentors were recruited and are at different stages of training, vetting and onboarding, ahead of being matched to a mentee. Induction training covers topics such as safeguarding, trauma-informed practice, unconscious bias, and supporting individuals with complex needs.
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4 volunteers assisted with charity operations in marketing, communications, social media and data management.
- Care Packages
- 236 'Through the Gate' care packages items (including smartphones, travel passes, food and clothing vouchers and ETE support items) provided to 78 men.
This helped us to achieve the following outcomes:
- Reduction in reoffending
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93% of men did not reoffend in the first year of release.
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91% of mentees fulfilled their licence conditions.
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100% of men at HMP Aylesbury and HMP Bullingdon who received 1-1 support did not reoffend after
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release.
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TRAIL-BLAZERS MENTORING LTD (REGISTERED NUMBER: 03647928)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024
- Moving towards employment
- A third of men across all services secured an ETE (Employment, Training, or Education) opportunity. At HMPYO ISIS, 63% moved into employment following their release.
- Improved Well-being
- Men across all services reported improved confidence, well-being, and outlook on the future, with improvements being as high as 60% in some projects.
Impact in their words:
Our project participants:
"I have been fortunate enough to receive mentoring through Trailblazers, which has greatly helped my mental health recently and keeps me on a positive and proactive path. Working with Simon has been a pleasure, and the support he's willing to offer has been surreal. I want to thank him for being an extraordinary partner on this journey." (Making Waves Mentee, 2024)
"The Trailblazers program was outstanding. It provided me with support and guidance when I could have easily felt isolated after my release." (Brixton Mentee, 2024)
Our mentors:
"J made me incredibly proud when I saw him perform at the Making Waves showcase. Watching him take the stage and deliver his two tracks was truly wonderful, and it was a privilege to be there." (Trailblazers Mentor, 2024)
"Mentoring is a vital and rewarding part of my life, allowing me to connect with and support mentees during their transitions. It fosters personal growth, resilience, and adaptability to different personalities. My mentoring experience is characterized by purpose, challenges, and joyful connections, especially on release day." (Trailblazers Mentor, 2024)
Our partners:
"Trailblazers are vital stakeholders at HMP Featherstone, aiding prisoners nearing release as part of the resettlement team. They focus on engaging harder-to-reach individuals. Their mentoring is valued, aiming to enhance rehabilitation both in prison and post-release." (Vicki Lythall, Head of Reducing Re-Offending - HMP Featherstone)
"The training and prison tour was an incredibly enriching experience which I believe has left a lasting impact on everyone involved. Volunteers spoke about how "eye-opening" the prison tour was and how the whole experience made many feel more motivated." (Steph, Severn Trent Project Manager in West Midlands)
The Trustees would like to express their heartfelt thanks to our staff, volunteers, and network of funders, donors and supporters for their tremendous hard work and dedication. Your efforts have made a significant and positive impact on the young people committed to rebuilding their lives after experiencing time in prison.
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TRAIL-BLAZERS MENTORING LTD (REGISTERED NUMBER: 03647928)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024
FINANCIAL REVIEW
Financial position
The finances of the charity continue to be stable with a surplus of £24,821 compared with a surplus in 2023 of £1,760. Reserves amounted to £98,700.
The cash position is very strong at £347,780, an increase of £70,175 on the previous year of £277,605.
The financial position is reviewed monthly by the Chair, Treasurer and CEO and by the Trustees at quarterly 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 funding conditions within the grant-making sector. Key funders included:
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Crucible Foundation
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Lloyds Bank Foundation
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CABWI
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Drapers' Charitable Fund
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Aquila Family Charitable Trust
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William A Cadbury
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The Triangle Trust
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Garfield Weston Foundation
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The Rothschild Foundation
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The Swire Charitable Trust
In keeping with its Business Plan the charity has continued to diversify sources of income with generous funding provided by corporates and other donors (Hiscox - a one-off donation of £20k from Hiscox and one individual donation of £32k). Trailblazers also benefitted from pro-bono support offered by Clifford Chance LLP, the Lloyds Bank Foundation, and the Cranfield 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.
Reserves policy
Trailblazer's reserves ambition is to have unrestricted funds i.e., not committed or invested in tangible fixed assets in reserve to cover at least six months of expenditure should the charity experience any significant fall off in funding.
The level of unrestricted reserves on 31 December 2024 was £98.7k (2023 £73.5k) equivalent to circa three months expenditure. This level of reserves is greatly mitigated by the very healthy cash position of c.£348k representing grants already received in respect of expenditure planned for 2025 and covers circa nine months of expenditure.
FUTURE PLANS
There are many exciting opportunities already emerging for 2025, with further collaboration with existing and new partners planned; strengthening and developing our mentoring and support services; embedding our new volunteer strategy and developing new volunteer roles. Alongside this, a fundraising action plan aimed at diversifying our income streams and a strategy review is ongoing with a view to devising a new long term business plan for the charity. The current business plan has allowed Trailblazers to enter 2025 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.
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TRAIL-BLAZERS MENTORING LTD (REGISTERED NUMBER: 03647928)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Trail-Blazers Mentoring Ltd (also known as Trailblazers), is a charitable company limited by guarantee without share capital - incorporated on 12 October 1998 and was registered as a charity on 1 March 1999. The company's governing documents are its Memorandum of Association which established the objects and the powers of the company and 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.
Members of the Board of Trustees
Members of the Board of Trustees, who are Directors for the purpose of company law and Trustees for the purpose of charity law, who served during the year and up to the date of this report are set out on page 1 of this document.
In accordance with company law, as the Company's Directors, we confirm that so far as we are aware, there is no relevant information of which the Company's independent examiners are unaware; and as the Directors of the Company we have taken all the steps that we ought to have taken in order to make ourselves aware of any relevant information and to establish that the charity's independent examiners are aware of that information.
Recruitment and appointment of new trustees
Trailblazers aims to have not less than four Trustees at any one time, and up to a maximum of twelve. As soon as a serving Trustee declares an intention to resign, the Trustees 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 aims to include more trustees with lived experience and involvement in the criminal justice system.
Organisational structure
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Day to day responsibility is delegated to the CEO who has general oversight of the charity's services; financial management, legal compliance, human resources, fundraising, marketing, public relations and risk management. The CEO is supported by the Board of Trustees who meet quarterly as a Board to contribute to the strategic direction and policy of the Charity. The Board of Trustees establish and continually monitor an annual workplan supported by the CEO with bi-monthly supervision meetings between the Chair and CEO. Informally, the CEO and Chair endeavour to meet frequently. The CEO has peer support through a sponsored Charities' CEO forum.
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The Service Delivery Director (SDD) is responsible for overseeing all project activities. This includes supporting and supervising the Project Managers (PMs), monitoring KPIs and seeking to ensure that outcomes are achieved. The SDD has a key role in the strategic planning and development of services and partnerships.
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Each project is led by a PM who is based at the relevant prison. The PM has day to day responsibility for the management of that project including the recruitment and training of mentors and the choosing of mentees, matching of mentors to mentees, meeting targets and effective data management and record keeping. In 2024, PMs were in place at HMPYOI Brinsford; HMP Brixton; HMP Featherstone; HMP Bullingdon and HMPYOI Isis.
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Volunteer and partner recruitment and support is provided to the team by the Volunteer and Partnership Coordinator.
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Community Support Workers provide intensive practical support to mentees in the six weeks prior to release and in the community after release.
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Trailblazers also employ a Finance & Administration Officer who manages all the operational and finance functions of the charity. Monthly management accounts are produced with the help of the Treasurer.
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TRAIL-BLAZERS MENTORING LTD (REGISTERED NUMBER: 03647928)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT Induction and training of new trustees
After an initial approach, prospective Trustees meet with the Chair and at least one other 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 Trustees receive:
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The Memorandum and Articles of Association.
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The latest published Annual Accounts and Trustees' Report.
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Current management accounts, and current year's budget.
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Minutes of the previous three Board meetings.
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A copy of the latest relevant Charity Commission guidance for Trustees.
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The charity's safeguarding policy and online training in safeguarding.
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 takes place at the next appropriate Board meeting and must be ratified at the next Annual General Meeting. On appointment by the Board, each new trustee is provided with a formal induction.
Approved by order of the board of trustees on 20 May 2025 and signed on its behalf by:
R James-Ford - Trustee
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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 2024.
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 Institute of Chartered Accountants in England and Wales, 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:
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accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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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
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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 FCA
Gibbons Mannington & Phipps LLP Chartered Accountants Landgate Chambers 24 Landgate Rye East Sussex TN31 7LJ
20 May 2025
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TRAIL-BLAZERS MENTORING LTD
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2024
| Unrestricted Restricted fund funds Notes £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 3 90,055 27,000 Charitable activities 5 Mentoring of young offenders 218,021 119,513 Investment income 4 5,073 - Other income - 4,000 Total 313,149 150,513 EXPENDITURE ON Raising funds - 23,868 Charitable activities 6 Mentoring of young offenders - 414,973 Total - 438,841 NET INCOME/(EXPENDITURE) 313,149 (288,328) Transfers between funds 15 (288,328) 288,328 Net movement in funds 24,821 - RECONCILIATION OF FUNDS Total funds brought forward 73,879 - TOTAL FUNDS CARRIED FORWARD 98,700 - |
2024 Total funds £ 117,055 337,534 5,073 4,000 463,662 23,868 414,973 438,841 24,821 - 24,821 73,879 98,700 |
2023 Total funds £ 72,605 350,532 2,718 1,500 |
|---|---|---|
| 427,355 | ||
| 20,448 405,147 |
||
| 425,595 | ||
| 1,760 - |
||
| 1,760 72,119 |
||
| 73,879 |
The notes form part of these financial statements
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TRAIL-BLAZERS MENTORING LTD (REGISTERED NUMBER: 03647928)
BALANCE SHEET 31 DECEMBER 2024
| Unrestricted fund Notes £ CURRENT ASSETS Debtors 13 4,612 Cash at bank 258,447 263,059 CREDITORS Amounts falling due within one year 14 (164,359) NET CURRENT ASSETS 98,700 TOTAL ASSETS LESS CURRENT LIABILITIES 98,700 NET ASSETS 98,700 FUNDS 15 Unrestricted funds TOTAL FUNDS |
Restricted funds £ - 89,333 89,333 (89,333) - - - |
2024 Total funds £ 4,612 347,780 352,392 (253,692) 98,700 98,700 98,700 98,700 98,700 |
2023 Total funds £ 488 277,605 278,093 (204,214) 73,879 73,879 73,879 73,879 73,879 |
|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the 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 20 May 2025 and were signed on its behalf by:
R James-Ford - Trustee
J Kitchin - Trustee
The notes form part of these financial statements
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TRAIL-BLAZERS MENTORING LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. STATUTORY INFORMATION
Trail-Blazers Mentoring Ltd is an incorporated charity, limited by guarantee, registered in England & Wales. The charity's registered number and registered office address can be found in the Report of the Trustees.
2. 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 exemption 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.
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.
continued...
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TRAIL-BLAZERS MENTORING LTD
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024
2. ACCOUNTING POLICIES - continued
FUND ACCOUNTING
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
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.
3. DONATIONS AND LEGACIES
| DONATIONS AND LEGACIES | ||
|---|---|---|
| 2024 | 2023 | |
| £ | £ | |
| Donations | 117,055 | 72,605 |
Included in Donations is an amount of £24,996 (2023 - £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.
4. INVESTMENT INCOME
| INVESTMENT INCOME | ||
|---|---|---|
| 2024 | 2023 | |
| £ | £ | |
| Deposit account interest | 5,073 | 2,718 |
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TRAIL-BLAZERS MENTORING LTD
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024
| 5. INCOME FROM CHARITABLE ACTIVITIES Activity Grants Mentoring of young offenders Grants received, included in the above, are as follows: Grant making institutions 6. CHARITABLE ACTIVITIES COSTS Direct Costs £ Mentoring of young offenders 398,651 7. SUPPORT COSTS Management Finance £ £ Mentoring of young offenders 14,262 72 8. NET INCOME/(EXPENDITURE) Net income/(expenditure) is stated after charging/(crediting): Independent examiners' remuneration |
2024 £ 337,534 2024 £ 337,534 Support costs (see note 7) £ 16,322 Governance costs £ 1,988 2024 £ 1,988 |
2023 £ 350,532 2023 £ 350,532 Totals £ 414,973 |
2023 £ 350,532 2023 £ 350,532 Totals £ 414,973 |
|---|---|---|---|
| Totals £ 16,322 |
|||
| 2023 £ 2,310 |
9. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.
TRUSTEES' EXPENSES
There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.
10. STAFF COSTS
| Wages and salaries Social security costs Other pension costs |
2024 £ 298,756 23,735 7,411 329,902 |
2023 £ 294,752 22,581 5,311 322,644 |
|---|---|---|
The average monthly number of employees during the year was as follows:
| 2024 | 2023 | |
|---|---|---|
| Employees | 10 | 10 |
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TRAIL-BLAZERS MENTORING LTD
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024
10. STAFF COSTS - continued
No employees received emoluments in excess of £60,000.
| 11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 70,605 Charitable activities Mentoring of young offenders 187,897 Investment income 2,718 Other income 1,500 Total 262,720 EXPENDITURE ON Raising funds - Charitable activities Mentoring of young offenders - Total - NET INCOME/(EXPENDITURE) 262,720 Transfers between funds (260,960) Net movement in funds 1,760 RECONCILIATION OF FUNDS Total funds brought forward 72,119 TOTAL FUNDS CARRIED FORWARD 73,879 12. TANGIBLE FIXED ASSETS COST At 1 January 2024 and 31 December 2024 DEPRECIATION At 1 January 2024 and 31 December 2024 NET BOOK VALUE At 31 December 2024 At 31 December 2023 |
Restricted Total funds funds £ £ 2,000 72,605 162,635 350,532 - 2,718 - 1,500 164,635 427,355 20,448 20,448 405,147 405,147 425,595 425,595 (260,960) 1,760 260,960 - - 1,760 - 72,119 - 73,879 Computer equipment £ 8,039 8,039 - - |
|---|---|
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TRAIL-BLAZERS MENTORING LTD
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024
13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| 13. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||
|---|---|---|---|
| 2024 | 2023 | ||
| £ | £ | ||
| Other debtors | 4,050 | - | |
| Prepayments and accrued income | 562 | 488 | |
| 4,612 | 488 | ||
| 14. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||
| 2024 | 2023 | ||
| £ | £ | ||
| Social security and other taxes | 7,154 | 6,397 | |
| Other creditors | 5,200 | 5,691 | |
| Accruals and deferred income | 241,338 | 192,126 | |
| 253,692 | 204,214 |
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.
15. MOVEMENT IN FUNDS
| Unrestricted funds General fund Restricted funds Aylesbury Brinsford ISIS Brixton Severn Trent DPA Featherstone Bullingdon TOTAL FUNDS |
Net Transfers movement between At 1/1/24 in funds funds £ £ £ 73,879 313,149 (288,328) - (50,327) 50,327 - (100,219) 100,219 - (86,061) 86,061 - (38,412) 38,412 - 2,917 (2,917) - (227) 227 - (19,340) 19,340 - 3,341 (3,341) - (288,328) 288,328 73,879 24,821 - |
At 31/12/24 £ 98,700 - - - - - - - - |
|---|---|---|
| - | ||
| 98,700 |
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TRAIL-BLAZERS MENTORING LTD
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024
15. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |||
|---|---|---|---|---|---|
| resources | expended | in funds | |||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General fund | 313,149 | - | 313,149 | ||
| Restricted funds | |||||
| Aylesbury | 14,327 | (64,654) | (50,327) | ||
| Brinsford | 36,393 | (136,612) | (100,219) | ||
| ISIS | 5,417 | (91,478) | (86,061) | ||
| Brixton | 55,042 | (93,454) | (38,412) | ||
| Severn Trent | 2,917 | - | 2,917 | ||
| DPA | - | (227) | (227) | ||
| Featherstone | 24,255 | (43,595) | (19,340) | ||
| Bullingdon | 7,167 | (3,826) | 3,341 | ||
| WVCA | 4,995 | (4,995) | - | ||
| 150,513 | (438,841) | (288,328) | |||
| TOTAL FUNDS | 463,662 | (438,841) | 24,821 | ||
| Comparatives for movement in funds | |||||
| Net | Transfers | ||||
| movement | between | At | |||
| At 1/1/23 | in funds | funds | 31/12/23 | ||
| £ | £ | £ | £ | ||
| Unrestricted funds | |||||
| General fund | 72,119 | 262,720 | (260,960) | 73,879 | |
| Restricted funds | |||||
| Aylesbury | - | (40,885) | 40,885 | - | |
| Brinsford | - | (84,095) | 84,095 | - | |
| ISIS | - | (72,838) | 72,838 | - | |
| Wandsworth | - | (3,060) | 3,060 | - | |
| Brixton | - | (64,838) | 64,838 | - | |
| Severn Trent | - | (20,387) | 20,387 | - | |
| DPA | - | 28,590 | (28,590) | - | |
| Featherstone | - | (3,447) | 3,447 | - | |
| - | (260,960) | 260,960 | - | ||
| TOTAL FUNDS | 72,119 | 1,760 | - | 73,879 |
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TRAIL-BLAZERS MENTORING LTD
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024
15. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 262,720 | - | 262,720 |
| Restricted funds | |||
| Aylesbury | 11,666 | (52,551) | (40,885) |
| Brinsford | 37,083 | (121,178) | (84,095) |
| ISIS | 3,125 | (75,963) | (72,838) |
| Wandsworth | 7,125 | (10,185) | (3,060) |
| Brixton | 38,541 | (103,379) | (64,838) |
| Severn Trent | 32,084 | (52,471) | (20,387) |
| DPA | 31,844 | (3,254) | 28,590 |
| Featherstone | 3,167 | (6,614) | (3,447) |
| 164,635 | (425,595) | (260,960) | |
| TOTAL FUNDS | 427,355 | (425,595) | 1,760 |
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.
16. RELATED PARTY DISCLOSURES
During the accounting period the charity received donation income from two trustees totalling £240.
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