## _**Report and Financial Statements for Sixty-One**_ _Year ended 31[st] December 2023_ **SIXTY-ONE TRUSTEES REPORT YEAR ENDED 31 DECEMBER 2023** Charity No. 1159302 ## **Structure, Governance and Management** ## **Charitable Status** Sixty-One is a CIO (number 1159302) registered in November 2014. ## **The Charitable Objects** The objects for which the Charity is established are as follows: The objects of the CIO are the relief of those in need or hardship in Bristol and the surrounding region and in particular prisoners, ex-prisoners and those who are at risk of entering the prison system by (in each case in ways which are consistent with principles of the Christian faith); providing and financing a mentoring service to assist such persons in developing skills to improve their conditions of life and to advance their education; and promoting and financing such other charitable activities as the charity trustees see fit in order to relieve such persons from hardship and to improve their conditions of life. ## **Trustees** The charity trustees meet at least four times a year to discuss and review the work of the charity. Any new trustees are identified by the remaining trustees. The Chairman of Trustees is responsible for the induction of any new trustee. New trustees are required to gain an awareness of trustees’ responsibilities, the governing document, administrative procedures, and the history and ethos of the charity. ## **Risk Management** The trustees have reviewed the major risks and there are systems in place to manage those risks. ## **Reserves Policy** The Trustees aim to keep a minimum of 3 months' forecast expenditure in reserves at all times, with an aspiration to achieve 6 months' forecast. Reserves at the end of the year were £116,792, which is slightly less than the anticipated expenditure for the first 6 months of 2024.Overall, this is healthy financial end to 2023, with a modest building in reserves. ## **Review of the charity’s financial position at the end of the reporting period** Sixty-One, like most charities working in the criminal justice sector, is dependent on voluntary funds. To this end we have a comprehensive and well established trust and foundation fundraising programme that accounts for most of our income. In addition we are well connected with the local community and raise significant funds from local groups and individuals - we have a long-term strategy of increasing this income over the next five years. These income sources have enabled us to operate with financial stability for the last decade. 1 **SIXTY-ONE TRUSTEES REPORT YEAR ENDED 31 DECEMBER 2023** ## **With Thanks** Sixty-One Partnership Charities - Bristol Together - Changing Tunes - inHope (formerly Crisis Centre Ministries) - DHI (Developing Health and Independence) - Emmaus Bristol - Logos House - Nilaari - Prodigal Arts - See Change (new name for Julian House in Bristol) Sixty-One is particularly grateful for the financial support provided by the following people and Trusts: - Alchemy Foundation - Archer Trust - Basil Brown Trust - Bergman Lehane Trust - Bernays Charitable Trust - Beyond Finance (County Financial) Trust - Bonhomie Society - Britland Charitable Trust - Broughton Family Charitable Trust - Burden Trust - Burges Salmon Charitable Trust - Carr-Gregory Trust - CMW Charitable Trust - Davis Foundation - Denman Charitable Trust - Forrester Family Trust - Four Winds Trust - Garfield Weston - Gibbs Charitable Trusts - Grace Trust  Greyfriars Trust  Helianthus Charitable Trust  Hilden Fund  James Wise Charitable Trust  John & Ruth Howard Charitable Trust - John and Susan Bowers Fund - John James Bristol Foundation - Mackintosh Foundation - Medlock Charitable Trust - Mosse Charitable Settlement - National Lottery - Nether How Trust - Q Charitable Trust - Rotary Club of Bristol Trust Fund - Sabina Sutherland Charitable Trust - Sir John & Lady Heathcoat Amory’s Charitable Trust - Souter Charitable Trust - Southern Co-op - Safer Neighbourhoods Fund - St Paul's Mission House Trust - Steyn Charitable Trust - Tew Trust - Third House Trust - Triodos Foundation - Trusted Executive Charitable Foundation - Ursula Gunnery Trust  Walter Guinness Charitable Trust  WesthIll Endowment 2 **SIXTY-ONE TRUSTEES REPORT YEAR ENDED 31 DECEMBER 2023** ## **Charity Information** ## **Patron** Marvin Rees ## **Trustees** Andrew Street (Chair) Paul Tipler Sandra Sykes John Barnett Andrew Wood Luke Hunka Folake Adekola Kendia Christodoulou (appointed November 2023) ## **Staff** Elizabeth Preece Chief Executive Officer Lindsay Jarman MentorMe Manager Esther Champion Project Liaison Officer (until May 2023) Hubs Lead & External Training Coordinator (from July 2023) Matthew Champion Project Liaison Officer Deborah Whitcliffe Project Liaison Officer (appointed February 2023) Elliot Mocharrafie Project Liaison Officer (appointed October 2023) Alison Paginton Office Manager ## **Accountants** Burton Sweet Limited, The Clock Tower, 5 Farleigh Court, Old Weston Road, Flax Bourton, Bristol, BS48 1UR ## **Independent Examiner** Joshua Kingston ACA, Burton Sweet Limited, The Clock Tower, 5 Farleigh Court, Old Weston Road, Flax Bourton, Bristol, BS48 1UR ## **Bankers** Triodos Bank, Deanery Road, Bristol, BS1 5AS ## **Registered Office** Sixty-One c/o St Agnes Church Thomas Street St Paul’s Bristol BS2 9LL Telephone: 0117 403 7905 Email: alisonp@sixty-one.org Website: www.sixty-one.org 3 **SIXTY-ONE TRUSTEES REPORT YEAR ENDED 31 DECEMBER 2023** ## **Trustees Report** ## **Sixty-One** ## **Year-ended 31[st] December 2023** ## **Trustees Annual Report** ## **Our Work:** Sixty-One supports people in, and who have left prison, to lead meaningful lives away from crime. We do this by inspiring, enabling and supporting the local community to provide the relational and practical support needed on leaving prison. We run two of our own projects, MentorMe and the Gift Projects. We also work in partnership with local groups, charities, organisations and businesses. Working in this way expands the reach of our support and creates a bridge between the prison gate and the community in which people leaving prison are expected to operate. The majority of our work is carried out in the Greater Bristol area; however, some of our partnership activity has developed beyond Bristol to prisons nationwide. ## **Our Projects:** 1. **MentorMe** – Enables volunteer mentors to support prison-leavers. Our team of four core staff recruit, train and support mentors, as well as identifying suitable mentees. The team work closely with prisons, probation, hostels, charities, churches and the wider community. This is our largest project, supporting 78 prison-leavers in the last year. MentorMe also organises celebration events four times a year for our mentors, mentees, and staff and local groups. These events help to build a sense of relationship, community and connection and are key for people leaving prison in overcoming social anxiety, building confidence and finding acceptance and belonging. 2. **The Christmas and Easter Gift Projects** - With the support of 12 local churches, mentors and volunteers, we enable over 1,800 people in our four local prisons to receive a bag of thoughtful gifts. Through these projects we are also able to promote our other support services available to people in, and leaving prison. ## **Our Partnerships:** 1. We partner with four local churches that run mid-week Hubs, providing a welcoming space for people who have left prison to meet together, share food, learn and volunteer. 2. We continue to work with Rupert Vernalls, founder of the highly acclaimed MBA Academy. Having made his MBA Empowerment Course available to people in, and who have left prison, Rupert is now working with us on ways to greatly expand his Goal-Setting Workbook to mentors and mentees alike. 3. We enable and support a local pastor and leader from the black community to run a Constructive Masculinity and Bee Keeping Course in HMP Bristol and in the community. 4. We develop partnerships with local organisations, charities, churches and individuals. In this way, we can connect, refer and advise people across a range of interventions such as housing, employment, education, arts, music, volunteering, mental health and addiction. 4 **SIXTY-ONE TRUSTEES REPORT YEAR ENDED 31 DECEMBER 2023** ## **Bringing it all together** Leaving prison can be a daunting and confusing experience. It can be hard to know what to do, when to do it and what support is available on release. Partnership-working, community support and mentoring are fundamental to people being able to successfully settle back into community life, achieve financial independence and sustain meaningful, crime-free lives. It is here that Sixty-One can make all the difference. 2023 has been a year of consolidating and expanding the charity’s work. At the beginning of the year, we brought together key stakeholders working with people in prison, rehabilitative projects, business leaders, charities, prison representatives and people with lived experience of the criminal justice system. The aim was to provide better and more effective joined-up, personalised support to prison leavers. The result was the establishment of a Bristol Strategic Partnership Group chaired by Sixty-One and with the focus on accommodation, employment and mentoring. To this end, the group has met quarterly and, through Sixty-One, commissioned a feasibility study to explore how best to further join-up and personalise support and employment offers for people leaving prison. We’ve expanded our work with our partner hubs in the community, creating a dedicated post to provide ongoing support, training and advice to our partner hubs. This has also enabled us to prepare a fifth hub ready for launch in 2024 in partnership with a local church and probation. The Constructive Masculinity Course added a practical session on beekeeping and the principles of ‘harmony’ to its offer, and along with it, several beehives at HMP Bristol and the opportunity for prisoners at HMP Bristol to train in beekeeping. Lastly, as well as providing Christmas gifts to every serving prisoner at our three local men’s prisons, this year we added an Easter Gift Project to our offering. With the combined support of mentors, volunteers, churches and local businesses, we provided 400 Easter gifts for each of the women at our local women’s prison and an easter chocolate for any visiting children that weekend. As we head into our 10[th] year in operation as a charity, we remain enormously grateful for the community of support that surrounds us. It was partnership and community that led to the formation of Sixty-One; our four local prisons are an integral part of our local community, and it is the strength of a community that will support lasting change for a person on their release. We as Trustees and team wish to recognise and thank all of our supporters, partners, volunteers, mentors and mentees for making this work possible. As one recipient of a Christmas Gift Bag in prison put it so well: _‘Our prison - and indeed several other prisons – are embedded in your local community. It would be easy for us prisoners to feel isolated from society, despised and feared, and abandoned from any kind though or care. It is very uplifting to receive a concrete example of how some people at least do care and can direct not only kind thoughts towards us but kind actions.’_ 5 ## **SIXTY-ONE TRUSTEES REPORT YEAR ENDED 31 DECEMBER 2023** ## **During the course of 2023, we have achieved the following:** ## **In prison** - Through our various projects, we made connections with a combined total of **2011** serving prisoners over the year (a 25% increase on the previous year). - Our MentorMe team met with **67** serving prisoners holding **119** face-to-face meetings to identify suitable mentees to prepare them for their release.[1] - We had referrals from **7** prisons: HMPs Bristol, Eastwood Park (women), Portland, Leyhill, Ashfield, Channings Wood, and Parc). - We worked with **12** agencies and charities whilst seeking referrals. - The MBA Empowerment course is now available via DVD through prison educational departments, having been delivered in **30** prisons through Prison TV. - **36** sessions on constructive masculinity were delivered in HMP Bristol, and **73** serving prisoners attended sessions of the course (3-9 men on each course, there are 6 sessions in a course). - **62** Beekeeping sessions were carried out at the prison (constructive masculinity practical sessions, hive maintenance, harvesting honey and beekeeping training for prisoners). ## **In the community** - Our volunteer mentors supported **78** different mentees across the year.[2] - Only two **(2.6%)** of the **78** mentees we worked with last year returned to prison whilst meaningfully engaging with us, a **95.2%** reduction compared to the national reoffending rate.[3] - Of mentoring relationships active at the end of the year, **74%** have been meeting for more than a year, **24%** between 3 and 12 months and **2%** are less than three months. This is a very high engagement level for ex-prisoners.[4] - Our volunteer mentors met with their mentees a combined total of **563** times. - **27** mentees are supported through long-term befriending by their ex-mentor, - We ran **3** four-part mentor training courses that were attended by **21** people. - At the end of 2023, we had **71** trained volunteer mentors available to mentor, having processed **11** new mentors. - We started Zoom drop-in supervision sessions for mentors that run every 6 weeks, and reinstated in-person group supervision sessions every 18 weeks. - Just **11** mentors stopped mentoring in 2023 (primarily because they moved out of the area or a change in their circumstances meant they no longer had capacity). 1 These figures are lower than the previous year, primarily due to being a member of staff down for 5 months of the year. Like many organisations, we experienced a challenging recruitment landscape in 2023. 2 This figure is lower than the previous year, primarily due to being a member of staff down for 5 months of the year. Like many organisations, we experienced a challenging recruitment landscape in 2023. 3This is based on a national first-year reoffending rate of 55%, which reflects the cross-section of mentees we work with; this includes repeat offenders, offenders on short sentences and offenders with addiction issues. 4 These figures relate to all of our mentoring relationships active at the end of 2023. 6 ## **SIXTY-ONE TRUSTEES REPORT YEAR ENDED 31 DECEMBER 2023** ## **Partnership** - Hubs are run by **4** partner local churches: Hope Community Church, God’s House International Centre, Fishponds Baptist Church, and B&A Church. - **4** hubs provided over **150** mid-week contacts for **67** ex-prisoners. - **1** ex-prisoner is involved with running a Hub. - We trained a **5[th]** Hub ready to launch in 2024 in partnership with a local church and probation. - **1471** male prisoners received a gift bag of Christmas presents through our gift. project. The bags were funded by 13 churches and community giving. - **400** female prisoners at our local women’s prison received a bag of Easter Gifts. - **233** people volunteered for Sixty-One. - **18** churches supported our work practically and **20** with funding. - Our mentors represent **44** different churches. - We held speaking engagements at **9** churches. - We provided bespoke training courses to St Nicholas Church and Bristol Winter Night Shelter regarding working with people with a conviction. - We hosted a specialist training course for mentors and partners on working with people with a conviction for sexual offences. - We are developing a partnership to better engage with BAME communities. - We set up a Bristol city-wide partnership group, bringing together key stakeholders working with people in or who have been through the criminal justice system with the aim of providing joined-up, personalised support to prison leavers and a focus on accommodation, employment and mentoring. ## **In 2024 we plan to:** - Continue to lead/develop a city-wide partnership of agencies with the aim of providing joined-up, personalised support to prison leavers in key areas such as accommodation, employment and mentoring. - Scope and launch a new community-based project that works in conjunction with BAME communities to provide culturally sensitive support. - Provide mentoring sessions to over 90 ex-prisoners and befriendees. - Regularly visit three local prisons (HMPs Bristol, Eastwood Park and Leyhill) seeking mentees. - Receive referrals from other prisons, probation and other organisations. - Support 30 ex-mentees with long-term befriending. - See less than 10% of mentees recalled in the first year of release. - Run three, five-part mentoring training courses attended by over 30 new volunteers. - Start 30+ new mentoring relationships. - Provide over 1,400 serving male prisoners with a Christmas Gift Bag and 400 serving female prisoners with an Easter Gift Bag. 7 **SIXTY-ONE TRUSTEES REPORT YEAR ENDED 31 DECEMBER 2023** - Work with three local churches to develop housing support for mentees. - Increase awareness of neuro-diversity and labelling language and how it affects people who have been in prison. - Support our partner hubs meeting 150 times and supporting 60 ex-prisoners. - Launch a fifth hub working in partnership with probation and a local church. - Enable a leader from the black community to run a constructive masculinity course and Beekeeping sessions in HMP Bristol and the community. - Partner closely with other projects, partnerships and charities to ensure comprehensive support. - Partner with Rupert Vernalls to further develop the MBA empowerment course and dissemination of the Goal-setting Workbook produced by him. - Increase our income from community fundraising. - Create a lived-experience advisory council / programme for volunteer mentors and mentees, building community and reducing social barriers. ## **Statement of Public Benefit** The trustees have complied with their legal duty under the Charities Act to have regard to the public benefit guidance published by the Charity Commission. High reoffending rates of prisoners in the UK remains one of society’s most intractable problems (over 60% reoffend within two years), and this is continuing to have considerable negative impact, both social and financial, within families and communities. Long-term mentoring of individuals as provided by the MentorMe programme, which starts from within the prison walls, through to successful reintegration into the community, is a highly effective model that can finally break this cycle (see outcomes above). In addition, our wide-ranging contacts with the church network across the greater Bristol area allows us to be able to connect ex-prisoners with supportive communities that have been trained in how to work safely with them. The independent National Audit Office estimates that reoffending costs the tax-payer £13 billion per year. Each prisoner who is sent back to jail costs the taxpayer around £65,000 in their first year if police, court, benefit and prison costs are taken into account, and £35,000 in subsequent years.[5] The work of Sixty-One therefore makes a tangible and significant contribution towards reducing cost to the public purse by reducing reoffending rates considerably. > 5 This is based on a national first-year reoffending rate of 55%, which reflects the cross-section of mentees we work with; this includes repeat offenders, offenders on short sentences and offenders with addiction issues. It is based on a first-year reconviction cost of £65,000, which includes prison, police, probation, court and benefit costs. The commonly-quoted £35,000 cost of imprisoning a person just covers the direct prison costs. 8 **SIXTY-ONE TRUSTEES REPORT YEAR ENDED 31 DECEMBER 2023** ## **Statement of trustees’ responsibilities** The trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing these financial statements, the trustees are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP; - make judgments and accounting estimates that are reasonable and prudent; - state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed/constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Signed by order of the Trustees Andrew Street, Chairman Date: 9 **SIXTY-ONE INDEPENDENT EXAMINER’S REPORT YEAR ENDED 31 DECEMBER 2023** ## **Independent examiner’s report to the trustees of Sixty-One** I report to the trustees on my examination of the accounts of Sixty-One (the Charity) for the year ended 31st December 2023. ## **Responsibilities and basis of report** As the charity trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent examiner’s statement** Since the Charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I 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 material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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. 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. Joshua Kingston BSc ACA Burton Sweet Limited The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR Date: ………………………… 10 |**Charity Name: Sixty-One**|**Charity Name: Sixty-One**|**Charity Name: Sixty-One**|Charity No|**1159302**|| |---|---|---|---|---|---| |Annual accounts for the period|||||| |Period start date|**01/01/2023**|To|Period end
date|**31/12/2023**|| ## **Section A Statement of financial activities** |**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 4)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds (Note 11):_**
S21
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds (Note 11)**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05| |---|---|---|---|---|---| ||148,507|92,500|-|241,007|229,182| |||13,969|-|13,969|11,615| ||-|-|-|-|-| ||560|-||560|92| ||-|-|-|-|-| ||-|-|-|-|-| ||149,067|106,469|-|255,536|240,889| ||||||| ||5,898|14,483|-|20,381|18,090| ||33,350|193,235|-|226,585|199,421| ||-|-|-|-|-| ||-|-|-|-|-| ||39,248|207,718|-|246,966|217,511| ||||||| ||109,819|101,249
-|-|8,570|23,378| ||-|-|-|-|-| ||109,819|101,249
-|-|8,570|23,378| ||-|-|-|-|-| ||101,249
-|101,249|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||8,570|-|-|8,570|23,378| ||||||| ||102,728|-|-|102,728|79,350| ||111,298|-|-|111,298|102,728| > **Page 1** 1 ## **Section B Balance sheet** |**Fixed assets**
**Intangible assets**
**Tangible assets**
**Heritage assets**
**Investments**
**_Total fixed assets_**
**Current assets**
**Stocks**
**Debtors (Note 8)**
**Investments**
**Cash at bank and in hand (Note 10)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 9)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds**
**Restricted income funds**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one trustee on behalf of all the
trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10

B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Total this**
**year**
**Total last**
**year**
**£**
**£**
F04
F05|**Total this**
**year**
**Total last**
**year**
**£**
**£**
F04
F05| |---|---|---|---|---|---|---| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|502| |||-|-|-|-|-| |||116,792|-|-|116,792|106,901| |||116,792|-|-|116,792|107,403| |||||||| |||5,494|-|-|5,494|4,675| |||||||| |||111,298|-|-|111,298|102,728| |||||||| |||111,298|-|**-**|111,298|102,728| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||111,298|-|-|111,298|102,728| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||111,298|-|-|111,298|102,728| ||||||-|| |||111,298|-|-|111,298|102,728| |||||||| |||Signature||Print Name||Date of
approval
dd/mm/yyyy| |||||Andrew Street||| |||||||| > **Page 2** 1 ## **Section C Notes to the accounts** ## Note 1 **Basis of preparation** _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* ✓ preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of • and with* ✓ Ireland (FRS 102) ## • and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* ✓ * -Tick as appropriate ## **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that support the conclusion that the charity is a going _**Not applicable**_ concern; Disclosure of any uncertainties that make the _**Not applicable**_ going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees _**Not applicable**_ prepared the accounts and the reason why the charity is not regarded as a going concern. ## **1.3 Change of accounting policy** The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }. |Yes*
No*|✓|* -Tick as appropriate|* -Tick as appropriate| |---|---|---|---| ||||| |**_Please disclose:_**|||| |**_(i) the nature of the change in accounting policy;_**|||Accounts are now prepared on an Accruals basis, with
incomehaving exceeded £250,000| |**_(ii) the reasons why applying the new accounting policy_**
**_provides more reliable and more relevant information;_**
**_and_**|||Although not material, prior year numbers have been
restated to reflect £502 of additional income (Gift Aid)
and £835 of additional costs| |**_(iii) the amount of the adjustment for each line affected in_**
**_the current period, each prior period presented and the_**
**_aggregate amount of the adjustment relating to periods_**
**_before those presented, 3.44 FRS 102 SORP._**|||Donation income in 2022 is restated as £502 higher
(due to accrued Gift Aid owing) and charitable activity
costs are £835 higher due to costs now being accrued| ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). |Yes*
No*|✓|* -Tick as appropriate|* -Tick as appropriate| |---|---|---|---| ||||| |**_Please disclose:_**|||| |**_(i) the nature of any changes;_**|||Not applicable| |**_(ii) the effect of the change on income and expense or_**
**_assets and liabilities for the current period; and_**|||Not applicable| |**_(iii) where practicable, the effect of the change in one or_**
**_more future periods._**|||Not applicable| |Yes*
No*
✓
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
* -Tick as appropriate
**1.5 Material prior year errors**|||| |||* -Tick as appropriate|| ||✓||| |**_Please disclose:_**|**_Please disclose:_**| |---|---| |**_(i) the nature of thepriorperiod error;_**|Not applicable| |**_(ii) for each prior period presented in the accounts, the_**
**_amount of the correction for each account line item_**
**_affected; and_**|Not applicable| |**_(iii) the amount of the correction at the beginning of the_**
**_earliestpriorperiodpresented in the accounts._**|Not applicable| > **Page 3** 1 ## **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies 2.1 INCOME** _This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._ |**Recognition of income**
**2.3 ASSETS**
**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.
**2.2 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
• the monetary value can be measured with sufficient reliability.
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be 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 (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||✓||| Page 14 **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of income** |Donations and gifts
GiftAid
Legacies
General grants provided by government/other
charities
Membership subscriptions and sponsorships
which are in substance donations
Donatedgoods,facilities and services
Other
**Total**
Christmas & Easter gift project
Other
**Total**
Interestincome
Dividendincome
Rentalandleasingincome
Other
**Total**
**Other information:**
**TOTAL INCOME**
**Income from**
**investments:**
**Analysis**
**Donations**
**and legacies:**
**Charitable**
**activities:**|**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**| |---|---|---|---|---|---|---| ||Donations and gifts|12,533|7,060|-|19,593|42,988| ||GiftAid|599|1,640|-|2,239|1,992| ||Legacies|-|-|-|-|-| ||General grants provided by government/other
charities|135,150|83,800|-|218,950|183,227| ||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-|| ||Donatedgoods,facilities and services|-|-|-|-|-| ||Other|225|-|-|225|975| ||**Total**|148,507|92,500|-|241,007|229,182| |||||||| ||Christmas & Easter gift project|-|13,969|-|13,969|11,615| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|13,969|-|13,969|11,615| |||||||| ||Interestincome|560|-|-|560|92| ||Dividendincome|-|-|-|-|-| ||Rentalandleasingincome|-|-|-|-|-| ||Other|-|-|-|-|-| |||560|-|-|560|92| |||||||| |||149,067|106,469|-|255,536|240,889| |||||||| |**All income in the prior year was unrestricted except for: (please**
**provide description and amounts)**||£21,990 was received for funding the Christmas Gift project and
£83,753 for other Restricted activities-totalling £105,743
||||| |||||||| |**Within the income items above the following items are material:**
**(please disclose the nature, amount and any prior year**
**amounts)**||
Larger donations are disclosed in the Trustee Annual report||||| > **Page 5** 1 ## **Section C Notes to the accounts (cont)** ## **Note 4 Analysis of expenditure** |**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**| |---|---|---|---|---|---|---|---|---| |Incurred seeking donations|-|-|-|-|-|-|-|-| |Incurred seekinglegacies|-|-|-|-|-|-|-|-| |Incurred seeking grants|5,898|14,483|-|20,381|5,427|12,663||18,090| ||-|-|-|-|-|-|-|-| |**Total expenditure on raising funds**
**Expenditure on charitable activities:**|5,898|14,483|-|20,381|5,427|12,663|-|18,090| |||||||||| |General operatingexpenses|5,177|16,445|-|21,622|35,477|163,109|-|198,586| |Christmas & Easter gift|-|13,552|-|13,552|-|12,439|-|12,439| |Feasibility Study||12,000||12,000|-|-|-|-| |Salaries and other staff costs|25,622|143,584|-|169,206|25,917|136,182|-|162,099| |Rent &propertycosts|2,551|7,654|-|10,205|2,142|3,922|-|6,064| |**Other**
**Total expenditure on charitable**
**activities**|33,350|193,235|-|226,585|63,536|315,652|-|379,188| |||||||||| ||-|-|-|-|-|-|-|-| |**Total other expenditure**
**TOTAL EXPENDITURE**|-|-|-|-|-|-|-|-| ||39,248|207,718|-|246,966|68,963|328,315|
-|397,278| ## **Note 5 Details of certain items of expenditure** ## **5.1 Fees for examination of the accounts** _**Please provide details of the amount paid for any statutory external**_ |Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner
Tax advisory fees
Independent examiner’s fees
Assurance services other than audit or independent examination|**This year**
**£**|**Last year**
**£**| |---|---|---| ||1,200|840| ||-|-| ||-|-| ||-|-| > **Page 6** 1 ## **Section C Notes to the accounts (cont)** ## **Note 6 Paid employees** ## **6.1 Staff Costs** |Salaries and wages
Social security costs
Other employee benefits
**Total staff costs**
Pension costs (defined contribution scheme)|**This year**
**£**|**Last year**
**£**| |---|---|---| ||152,968|140,179| ||8,459|9,026| ||4,594|4,372| ||-|-| ||166,021|153,577| _**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_ **No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000** This is the case - all under £60,000 |Please provide the total amount paid to key management personnel
(includes trustees and senior management) for their services to the
charity. For specific amounts paid to trustees, see Note 28.|**Thisyear**|**Lastyear**| |---|---|---| ||**£**|**£**| ||71,164|57,262| |**6.2 Average head count in the year**
The parts of the charity in which the
employees work||**This year**
**Number**|**Last year**
**Number**| |---|---|---|---| ||Fundraising|-|-| ||CharitableActivities|6|6| ||**Governance**|-|-| ||**Other**||| ||**Total**|6|6| ## **Note 7 Defined contribution pension scheme** ## _**7.1**_ |Amount of contributions recognised in the SOFA as an expense
Please explain the basis for allocating the liability and expense of
defined contribution pension scheme between activities and between
restricted and unrestricted funds.|**Thisyear**|**Lastyear**| |---|---|---| ||**£**
4,594|**£**| |||4,372| |||| ||Pensions costs are
allocated on the
same basis as salary
costs i.e. estimated
time|Pensions costs are
allocated on the
same basis as salary
costs i.e. estimated
time| > **Page 7** 1 ## **Section C Notes to the accounts (cont)** ## **Note 8 Debtors and prepayments** |**8.1 Analysis of debtors**
Trade debtors
Prepayments and accrued income
Other debtors
**Total**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|
502| ||-|-| ||-|
502| ## **Note 9 Creditors and accruals** ## **9.1 Analysis of creditors** |Accruals for grants payable
Bank loans and overdrafts
Trade creditors
Payments received on account for contracts or
performance-related grants
Accruals and deferred income
Taxation and social security
Other creditors
**Total**|**Amounts falling due**
**within oneyear**|**Amounts falling due**
**within oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||-|-|-|-| ||4,294|835|-|-| ||-|-|-|-| ||1,200|840|-|-| ||-|-|-|-| ||-|3,000|-|-| ||5,494|4,675|-|-| ## **Note 10 Cash at bank and in hand** |Other
**Total**
Short term cash investments (less than 3 months maturity date)
Short term deposits
Cash at bank and on hand|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||116,792|106,901| ||-|-| ||116,792|106,901| > **Page 8** 1 ## **Section C Notes to the accounts (cont)** ## **Note 11 Charity funds** ## **11.1 Details of material funds held and movements during the CURRENT reporting period** _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**Fund names**|**Type PE,**
**EE R or**
**UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |---|---|---|---|---|---|---|---|---| |Mentor Me|R|Support of Mentees by Mentors|-|66,299|-128,764|62,465|-|-| |Christmas Gift Bags|R|Preparation and distribution of gifts to
prisoners in Bristol prisons|-|13,856|-23,320|9,464|-|-| |Easter Gift Bags|R|Preparation and distribution of gifts to
prisoners in Bristol prisons|-|1,314|-1,707|393|-|-| |Hubs Activities|R|Support of ex-prisoners in community hubs|-|13,000|-41,927|28,927|-|-| |Feasibility Study|R|Study to research co-ordinated support for
ex-prisoners and a return to work|-|12,000|-12,000|-|-|-| |Other funds|U||102,728|149,067|-39,248|-101,249|-|111,298| |**Total Funds**|||102,728|255,536|- 246,966|-|-|111,298| ## **11.2 Details of material funds held and movements during the PREVIOUS reporting period** |**Fund names**|**Type PE,**
**EE R or**
**UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |---|---|---|---|---|---|---|---|---| |Mentor Me|R|Support of Mentees by Mentors|-|83,753|-152,999|69,246|-|-| |Christmas Gift Bags|R|Preparation and distribution of gifts to
prisoners in Bristol prisons|-|21,990|-22,773|783|-|-| |Other funds|U||79,350|135,146|-41,739|-70,029|-|102,728| |**Total Funds**|||79,350|240,889|- 217,511|-|-|102,728| > **Page 9** 1 **Section C Notes to the accounts (cont)** ## **Note 12 Transactions with trustees and related parties** _**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_ ## **12.1 Trustee remuneration and benefits** ## **This year** **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** **FALSE** _**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---|---|---|---| |||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**| |||**£**|**£**|**£**|**£**|**£**| |Luke Hunka|Contracted services|12,000|-|-|-|12,000| _**Please give details of why remuneration or other employment benefits were paid.**_ This was for a specific fixed-term piece of work (Feasability Study) by a trustee with the most relevant lived experience. This payment was allowed under Clause 6.2(b) of the Charity's Governing Document. ## **Last year** **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** TRUE ## **12.2 Trustees' expenses** _**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_ **No trustee expenses have been incurred (True or False)** TRUE ## **12.3 Transaction(s) with related parties** _**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_ ## **This year** |**Last year**
**There have been no related party transactions in the reporting period (True or False)**
**There have been no related party transactions in the reporting period (True or False)**|TRUE| |---|---| ||| ||TRUE| Page 20 **Page 10**