CHARITY REGISTRATIONNUMBER: 1127086
SUSSEX PATHWAYS LIMITED Company Limited by Guarantee UNAUDITED FINANCIAL STATEMENTS 5 APRIL 2021
## SUSSEX PATHWAYS LIMITED
## COMPANY LIMITED BY GUARANTEE
## FINANCIAL STATEMENTS
## YEAR ENDED 5 APRIL 2021
||Page|
|---|---|
|Trustees’ annual report(incorporatingthe director's report)|1|
|Independentexaminer's report to the trustees|5|
|Statementoffinancial activities (including incomeandexpenditure account)|7|
|Statementoffinancial position|8|
|Notestothefinancialstatements|9|
## SUSSEX PATHWAYS LIMITED
## COMPANY LIMITED BY GUARANTEE
## TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT)
## YEAR ENDED 5 APRIL 2021
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 5 April 2021.
## Reference and administrative details
Registered charity name Sussex Pathways Limited
Charity registration number 1127086
Company registration number 06741227 Principal office and registered Kingfisher House office Hurstwood Grange Hurstwood Lane Haywards Heath West Sussex RH17 7QX
## The trustees
M Carey A Milton-Thompson C Thomas T Leech P Prior A Turner
## Accountants
PRB Accountants LLP Chartered Accountant Kingfisher House Hurstwood Grange Hurstwood Lane Haywards Heath West Sussex RH17 7QX
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## SUSSEX PATHWAYS LIMITED
## COMPANY LIMITED BY GUARANTEE
## TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT)
## YEAR ENDED 5 APRIL 2021
## Structure, governance and management
The Charity is a company limited by guarantee.
The Governing Documents of the Charity are the Memorandum and Articles of Association of Sussex Pathways Limited dated 30 October 2008.
Trustees are recruited to fulfil strategic needs in the organisation and to bring to the Board the skills and experience required for effective governance of the charity and its work. The current Trustees have experience of managing and chairing charities that work with people in prison, people who are resettling in the community, young people who face social disadvantage, and asylum seekers; Trustees also have relevant experience as magistrate, judge, accountant, personnel manager, and representatives from faith communities. Trustees are appointed by ordinary resolution of the members and are required to brief themselves on their legal obligations under charity and company law. Sussex Pathways provides new Trustees with the Memorandum and Articles of Association, accounts, financial forecasts, reports on performance and plans for the future direction of the work. One founder trustee retired during the year, and another resigned through increased pressure of work during the pandemic. Two new Trustees were appointed during the year, but both decided that, under the current pandemic circumstances, they could not fully engage with the work of the charity and resigned shortly after appointment. At the end of the year under review, there were, therefore, six Trustees. The Trustees intend to recruit new trustees once interviews can be held in person.
None of the Trustees has any beneficial interest in the company. All the Trustees are Members of the company and guarantee to contribute £1 in the event of a winding up.
## Objectives and activities
Sussex Pathways’ objectives are to provide care, support, mentoring and rehabilitation for offenders and for those at risk of offending.
## Summary of achievements and performance
The work of the charity throughout the year has been considerably affected by the constraints of the Covidl9 pandemic. Access to prisons has been suspended, but work has continued, albeit in a different format, throughout the year,
The Trustees have, as in previous years, continued to concentrate on the financial viability of the charity, assisted in great measure by the flexibility and commitment of the staff team, but the focus of the Board’s work has been on the logistics and safety of continuing our work in very difficult and different circumstances.
The charity's financial situation has been relatively stable during the year though the Trustees recognise and accept that achieving new funding continues to be challenging. The charity’s finances are discussed at all Board meetings and strategies for managing a downturn in incoming funds are regularly updated.
The Lloyds Foundation provided a third year of funding for the Pathways to Change programme and has indicated that new funding will be available for a further period. Essential funding to assist charities to keep going throughout the pandemic has been granted from several sources.
Funding from the Sussex Police & Crime Commissioner's budget for the Restorative Justice Programme was provided for another year which has allowed that aspect of the charity's work to continue though, again, the contact with prison residents has been restricted.
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## SUSSEX PATHWAYS LIMITED
## COMPANY LIMITED BY GUARANTEE
## TRUSTEES’ ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT)
## YEAR ENDED 5 APRIL 2021
The charity has continued to work within the constraints of the Ministry of Justice's Transforming Rehabilitation programme. This is to be superseded in the second half of 2021 by the Dynamic Framework programme, and bids have been submitted to the main contractor, Forward Trust, for funding for work in prisons in the South East. If the funding applied for is granted, a considerable expansion of our work, including the appointment of new staff, will be required. The Trustees are confident that this expansion is within our ability to deliver.
Training for volunteer key workers and Restorative Justice workers has continued whilst recognising that their roles are different from previous years and that this will continue until the Covid19 pandemic is assessed as being under control. This training was undertaken on Zoom and was very well attended and well received.
The Trustees have completed a full set of Policies and Procedures, and these are reviewed and revised as necessary throughout the year. A detailed Business Plan has been drafted, which the Trustees intend to complete when discussion can be held in person later in 2021.
We have continued to work with several universities, providing placements for their students who gain significant skills and experience which leads them to career choices. Some funding accompanies these placements.
Whilst the office in HMP Lewes is currently unavailable, we are assured by the Governor that it will be opened up once the pandemic is considered to be under control.
## Projects and Activities
Sussex Pathways works with residents in HMP Lewes and HMP Rochester to promote rehabilitation back into the community, and to reduce re-offending. We recruit, train, manage and support volunteers. Each volunteer supports an individual resident. Whilst meeting inside the prisons is not currently allowed, contact has been maintained with residents and many have been met at the gate on the day of release. The Trustees recognise how vital this is to the future prospects of the people we exist to support, particularly so in the current situation when other forms of support are much harder to achieve.
Our aims are to reduce re-offending and rehabilitate each resident we work with. Our work is based on the individual needs of each resident. For example, a resident may have housing requirements, low literacy, addiction issues, and wants to reunite with their family. This would be broken down and put in order of priority with the resident. We encourage the resident to take part in our Pathways to Change seven-week course, learning practical life skills, and Mindfulness, These are tools that help him to overcome obstacles he will face after leaving prison, and with the support of the volunteer key worker he is less likely to fail and less likely to re-offend.
In the last two years we have worked with residents who face long or indeterminate sentences. This work involves an eight-week course called Seen & Heard, which looks at trauma and post-traumatic stress disorder, and builds emotional resilience. The course provides the tools needed to serve a long sentence. It supports the resident and makes for a safer living community for staff and residents.
In our work, clients sometimes express remorse. When they do so, we refer them to the Sussex Restorative Justice (RJ) Partnership and support them through the RJ process. This work is also mostly undertaken by Volunteers, who are trained to be become RJ Facilitators.
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## SUSSEX PATHWAYS LIMITED COMPANY LIMITED BY GUARANTEE TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) YEAR ENDED 5 APRIL 2021
## Management and Administration
As indicated above, the office in HMP Lewes is currently unavailable because of the pandemic, so all staff and volunteers are working from their own homes. Some have been on furlough for all or part of their working week throughout the year, but as the year ends, most are retuming to their previous hours of work. The Trustees are both grateful and respectful of the high calibre of the staff team. Shirl Tanner, the Chief Executive Officer, leads the staff team very effectively and has risen to the considerable challenge of keeping the team focussed and communicating with each other, using Zoom and other IT systems. The staff continue to demonstrate the unshakeable conviction that the work of the charity is valuable to the very vulnerable people that Sussex Pathways was established to support. The excellent Lamplight IT system, installed during the early part of the year, provides detailed information on the progress of each client.
It has been a privilege to chair the Board throughout a year of very considerable change and challenge, which we have experienced along with most small charities working within the sector. That we end the financial year in a viable situation is a considerable credit to the staff team and their fundraising abilities. The charity is respected for its work, but the Board recognises that funding will always be difficult to maintain. My thanks go to all our volunteers for their dedication to our work, and to our remarkable staff team who continue to deliver service above and beyond anything that could reasonably be asked for. We look forward to the coming year with conviction that the work of Sussex Pathways is innately valuable and unique and have every intention and strong commitment to expanding and enhancing our work when the pandemic circumstances allow and once the Dynamic Framework funding programme is confirmed.
## Financial review
The financial statements show a carefully managed and relatively secure position at the time of compiling this report, which is particularly remarkable during the restrictions and limitations to our work during a very challenging year.
We are grateful that none of our current funders have requested return of their grants as a result of the inability of Sussex Pathways to operate in a usual way under Covid restrictions. This includes the funding provided by the Police and Crime Commissioner for Restorative Justice.
We have also benefitted from the government furlough scheme which has enabled us to retain our workforce during the period when our work has been suspended and are grateful for a number of grants from several sources to support out work during the pandemic.
Income was received from several universities, grant making trusts and foundations, the Police & Crime Commissioner, prison governors, the Lloyds Foundation, local activity sources and individual donors. A new, unsolicited, and unrestricted grant from the B&L Leech charity was a particular benefit. The Trustees of Sussex Pathways are very grateful for all this financial support which underlines the respect with which we are regarded.
The Trustees‘ annual report and the strategic report were approved on .09. Jul.2021......... and signed on behalf of the Board of Trustees by:
ME Seite voy (Nov 18, 2021, 4:16pm) Trustee
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## SUSSEX PATHWAYS LIMITED
## COMPANY LIMITED BY GUARANTEE
## INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SUSSEX PATHWAYS LIMITED
## YEAR ENDED 5 APRIL 2021
I report on the financial statements for the year ended 5 April 2021, which comprise the statement of financial activities (including income and expenditure account), statement of financial position and the related notes.
## Respective responsibilities of trustees and examiner
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the financial statements. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
- e examine the accounts under section 145 of the 2011 Act;
- to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- ¢ to state whether particular matters have come to my attention.
## Basis of independent examiner's report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as 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 next statement.
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## SUSSEX PATHWAYS LIMITED
## COMPANY LIMITED BY GUARANTEE
## INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SUSSEX PATHWAYS LIMITED (continued)
## YEAR ENDED 5 APRIL 2021
## Independent examiner's statement
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 386 of the Companies Act 2006, and
- ® 0 prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
have not been met, or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Christopher Whitley-Jones PRB ACCOUNTANTS LLP Chartered accountant
Kingfisher House Hurstwood Grange Hurstwood Lane Haywards Heath West Sussex RH17 7QX
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## SUSSEX PATHWAYS LIMITED
## COMPANY LIMITED BY GUARANTEE
## STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)
## YEAR ENDED 5 APRIL 2021
|||2021|2021|2020|
|---|---|---|---|---|
|||Unrestricted|||
|||funds|Totalfunds|Total funds|
||Note|£|£|£|
|Incomeand endowments|||||
|Donations and legacies|5|76,264|76,264|64,150|
|Charitable activities|6|57,425|§7,425|90,000|
|Investment income|7|-|-|-|
|Totalincome||133,689|133,689|154,150|
|Expenditure|||||
|Expenditure oncharitable activities|8,9|121,759|121,759|156,996|
|Total expenditure||121,759|121,759|156,996|
|Netincome/(expenditure) and netmovement infunds||11,930|11,930|(2,846)|
|Reconciliation offunds|||||
|Total funds brought forward||17,063|17,063|19,909|
|Totalfundscarriedforward||28,993|28,993|17,063|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 9 to 13 form part of these financial statements.
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## SUSSEX PATHWAYS LIMITED
## COMPANY LIMITED BY GUARANTEE STATEMENT OF FINANCIAL POSITION
## 5 APRIL 2021
**----- Start of picture text -----**
|||||||
|---|---|---|---|---|---|
|2021|2020|
|£|£|£|£|
|Current|assets|
|Cash|at bank and|in|hand|50,606|38,676|
|Creditors:|amounts|falling|due|
|within one|year|14|(21,613)|(21,613)|
|Net current assets|28,993|17,063|
|Total assets|less current|liabilities|28,993|17,063|
|Net assets|28,993|17,063|
|Funds|of the charity|
|Unrestricted|funds|28,993|17,063|
|Total charity funds|15|28,993|17,063|
**----- End of picture text -----**
For the year ending 5 April 2021 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
## Trustees’ responsibilities:
- e The members have not required the charity to obtain an audit of its financial statements for the year in question in accordance with section 476;
- e The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements were approved by the board of trustees and authorised for issue on 29-Jul-2694. and are signed on behalf of the board by:
Me@ure Garey (Nov 15, 2021, 4:16pm) Trustee
The notes on pages 9 to 13 form part of these financial statements.
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## SUSSEX PATHWAYS LIMITED
## COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS
## YEAR ENDED 5 APRIL 2021
## 1. General information
The charity is a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Kingfisher House, Hurstwood Grange, Hurstwood Lane, Haywards Heath, West Sussex, RH17 7QX.
## 2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’, 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 (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011.
3. Accounting policies
## Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
## Going concern
There are no material uncertainties about the charity's ability to continue.
## Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
## Significant judgements
The judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements are as follows:
-9-
## SUSSEX PATHWAYS LIMITED
## COMPANY LIMITED BY GUARANTEE
## NOTES TO THE FINANCIAL STATEMENTS (continued)
## YEAR ENDED 5 APRIL 2021
3. Accounting policies (continued)
## Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal.
## Incoming resources
## Income
All income is included in the statement of financial activities when the charity is entitled to the income, any performance related conditions attached have been met or are fully within the control of the charity, the income is considered probable and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
¢ Investment income is included when receivable.
## Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates.
## Tangible assets
All fixed assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation. Any fixed assets carried at revalued amounts are recorded at the market value at the balance sheet date.
## Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures and fittings - 3 years
## Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
-10-
## SUSSEX PATHWAYS LIMITED COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (continued)
## YEAR ENDED 5 APRIL 2021
## 3. Accounting policies (continued)
## Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
## 4. Limited by guarantee
The Charity is a company limited by guarantee. All of the Trustees are Members of the company and guarantee to contribute £1 in the event of a winding up.
## 5. Donations and legacies
**----- Start of picture text -----**
Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
£ £ £ £.
Grants and donations
General 76,264 76,264 64,150 64,150
76,264 76,264 64,150 64,150
6. Charitable activities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
£ £ £ £
Restorative Justice 57,425 57,425 90,000 90,000
7. Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
£ £ £ £
Interest receivable - - - -
**----- End of picture text -----**
## 6. Charitable activities
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## SUSSEX PATHWAYS LIMITED
## COMPANY LIMITED BY GUARANTEE
## NOTES TO THE FINANCIAL STATEMENTS (continued)
## YEAR ENDED 5 APRIL 2021
## 8. Expenditure on charitable activities by fund type
**----- Start of picture text -----**
|||||||
|---|---|---|---|---|---|
|Unrestricted|Total|Funds|Unrestricted|Total|Funds|
|Funds|2021|Funds|2019|
|£|£|£|£|
|Staff costs|101,466|101,466|111,396|111,396|
|Support costs|20,293|20,293|45,600|45,600|
|121,759|121,759|156,996|156,996|
**----- End of picture text -----**
## 9. Expenditure on charitable activities by activity type
**----- Start of picture text -----**
|||||||
|---|---|---|---|---|---|
|Activities|
|undertaken|Totalfunds|Total|fund|
|directly|Support|costs|2021|2020|
|£|£|£|£|
|Staff|costs|101,466|6,520|107,986|147,451|
|Management and administration|~|12,605|12,605|8,302|
|Insurance|-|388|388|414|
|Governance|costs|~|730|780|829|
|101,466|20,293|121,759|156,996|
**----- End of picture text -----**
## 10. Independent examination fees
**----- Start of picture text -----**
||||||||
|---|---|---|---|---|---|---|
|2021|2020|
|£|£|
|Fees payable|to|the|independent examiner|for:|
|Independent|examination|of the|financial|statements|780|780|
**----- End of picture text -----**
## 11. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
**----- Start of picture text -----**
|||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|2021|2020|
|£|£|
|Wages|and salaries|101,466|111,396|
|The|average|head|count|of employees|during|the|year|was|6|(2020:|5).|The|average|number|of|
|full-time equivalent employees during|the|year|is|analysed|as|follows:|
|2021|2020|
|No.|No.|
|Number|of staff|6|>|
**----- End of picture text -----**
No employee received employee benefits of more than £60,000 during the year (2020: Nil).
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## SUSSEX PATHWAYS LIMITED
## COMPANY LIMITED BY GUARANTEE
## NOTES TO THE FINANCIAL STATEMENTS (continued)
## YEAR ENDED 5 APRIL 2021
## 12. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
## 13. Tangible fixed assets
|||Equipment|Total|
|---|---|---|---|
|||£|£|
||Cost|||
||At6April2020 and § April 2021|1,298|1,298|
||Depreciation|||
||At6April2020 and 5 April 2021|1,298|1,298|
||Carryingamount|||
||At5April 2021|-|-|
|14.|Creditors: amounts fallingdue withinoneyear|||
|||2021|2020|
|||£|£|
||Deferred income|20,833|20,833|
||Accruals|780|780|
|||21,613|21,613|
## 15. Analysis of charitable funds
## Unrestricted funds
||||At|||At|
|---|---|---|---|---|---|---|
|||6|April 2020|Income|Expenditure 5April 2021||
||||£|£|£|£|
|General|funds||17,063|133,689|(121,759)|28,993|
## 16. Analysis of net assets between funds
||Unrestricted|Total Funds|
|---|---|---|
||Funds|2021|
||£|£|
|Current assets|50,606|50,606|
|Creditors less than | year|(21,613)|(21,613)|
|Netassets|28,993|28,993|
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