ReportandFinancial Statements forsixty-one st Year ended 31 December 2025 sixtyone
SIXTY-ONE TRUSTEES. REPORT YEAR ENDED 31 DECEMBER 2025 Charily No. 1159302 Structure, Governance and Management Charltable Status Sixty-one is a CIO (number 11593021 regislered in November 2014. The Charitable Objects The objects for which the Charity is estsblished 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 lin each case in ways which are consislenl with principles of Ihe Christian faithl- 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 aclivities as the charity trustees see fit in order to relieve such persons from hardship and to improve their conditions of life. Trustees The charity Irustees meet at least four times a yearlo 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 Irustees 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 ttustees 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 £211.890 {2024'. £148,930). which is slightly above the anticipated expenditure for Ihe first 6 months of 2026. Overall, this is healthy financial end to 2025, with a Mest building of reseNes. Review of the charity's financial position at the end of the reporting period Sixty-one, like most charities working in the criminal Justi sector. is dependent on volunlaryfunds. To this end we have a comprehensive and well-established trust and foundation fundraising programme thal accounts for most of our income. In addition, we are well connected with the local community and raise significant funds from lo(xl groups and individuals we have a long-temi strategy of increasing this income over the next five years. These income sources have enabled us to operate with financial stabilily for the last decade.
SIXTY-ONE TRUSTEES. REPORT YEAR ENDED 31 DECEMBER 2025 With Thanks Sixty-one Partnership Charities Bristol Together Changing Tunes inHope DHI (Developing Health and Independence) Logos House Nilaari Prodigal Arts Sixty-one is particularly grateful for the financial support provided by the following Trusts.. Bluefield Foundation Matthew 25 35 Trust Bristol Rotary Club Broughton Family Trust Burden Trust Medlock Charitable Trust Michael & Shirley Hunt Charitable Ttust Ninetyfold Foundation Noel Buxton Trust Burges Salmon Carr-Gregory Twst Charles Plater Trust Q Charitable Trust RWE Mosse Charitable Settlemenl Denman Charitable Trust Seedfield Trust Sir John & Lady Heathcote - Amory Charitable Trust Drapers Charitable Fund Forrester Family Trust Four Winds Trust Sisters of Mercy Union Souter Charitable Trust GW Cadbury Section Trust Hedley Foundation John & Susan Bowers Fund St Paul's Mission House Sydney Black Charilable Trust The Rainford Trust Lauderdale Trust Trusted Executive Charitsble Foundation Lloyds Bank Foundation Lottery Reaching Communities Magnify Foundation Marsh Christian Charity Walter Guinness Trust
SIXTY-ONE TRUSTEES. REPORT YEAR ENDED 31 DECEMBER 2025 Charity Information Patron MaNin Rees Trustees Andrew Street (Chairl Paul Tipler Sandra Sykes John Barnett Andrew Wcxjd Luke Hunka (resigned 7 Dember 2025) Folake Adekola Kendia Christodoulou Staff Elizabeth Preece Lindsay Jamian Chief Executive Officer Mentorme Manager (on matemty leave to January 2025, resignation January 20251 Eleanor Watters {Bethl Mentorme Manager {Malemty cover to January 20251 January 2025 to August 2025 Mentorme Manager, then K)b share of role wth Chris Hansford until 31 Dember 20251 Mentorme Manager- job share {August- December 20251 Hubs Lead & External Training Co-ordinator (resigned 30" June 20251 Project Liaison Officer- until November 2025 Church Engagement and Hubs lead- commencing November 2025 Project Liaison Officer From October 2025 November 2025 Office Manager Chris Hansford Esther Champion Matthew Champion Elliot Mocharrafie Marika Carey Jessica Welchman Alison Paginton Accountants Burton Sweet Limited, The Clock Tower, 5 Fadeigh Court, Old Weston Road, Flax Bourton, Bristol, BS48 1 UR Independent Examiner Joshua Kingston FCA, Burton Sweel Limited, The Clock Tower. 5 Fadeigh Court, Old Weston Road, Flax Bourton, Bristol, BS48 1 UR Bankers Triodos Bank, Deanery Road, Bristol, BS15AS Registered Office Sixty-one do St Agnes Church Thomas Street St Paul's Bristol BS2 9LL Telephone.. 0117 403 7905 Email.. alison sixt -one.or Website.. www.sixl -one.o
SIXTY-ONE TRUSTEES, REPORT YEAR ENDED 31 DECEMBER 2025 Our Work: Sixty-one supports people with a criminal conviction to lead meaningful crime-free lives. We do this by inspiring, enabling and supporting the local community to provide the relational and practical support people need in and on leaving prison. We run two of our own projecls, our Mentorme mentoring programme and our Prisoner Gift Projects. We also work in partnership with local groups, charities, organisalions 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 nalionwide. Our Projects: 1. Mentorme - Enables volunteer mentors to support people with a criminal conviction. Our team of four core staff recnjil, train and support mentors. as well as identifying suitable mentees. The team work closely with prisons, probalion, hostels, charities, churches and Ihe wider community. This is our largest project, supporting 90 prison-leavers over the last year. Mentorme also organises celebration events throughout the year for our mentors, mentees, and staff and local groups. These events help to build a sense of relationship, communily and connection and are key for people leaving prison in overcoming social anxiety, building confidence and finding acpIanCe and belonging. 2. Christmas and Easter Prisoner Gift Projects-with Ihe support of13 local church groups, mentors, volunteers and the wider community, we distribute over 1,800 gifl bags to prisoners in Brislol, al times of the year when heightened isolalion and emotional slrain make self-harm or violence more likely. These small acts of kindness remind prisoners they are nol forgotten. Through these projects we are also able to promote our other support services available to people in, and on leaving prison. Our Partnerships: 1. We partner wilh four local churches that run mid-week Hubs, providing a wel(ximing spa for people who have left prison to meet, share food, leam and volunteer. Hubs are key not only for ongoing support, but also enable signposting to other ServIS which may help ex- prisoners. 2. We continue to wort( with Rupert Vernalls, founder of the highly acclaimed MBA Academy. Having made his MBA Empowemient Course available to people in and who have left prison, we continue to work with Rupert to expand his Goal-setting Workbook within UK prisons and lo our mentors and mentees. 3. We enable and support a local pastor and leader from the black community to run a Constructive Masculinity and Beekeeping 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.
SIXTY-ONE TRUSTEES, REPORT YEAR ENDED 31 DECEMBER 2025 Breaking the cycle Sixty-one bridges ihe gap between local volunteers and the justice system by coordinating prisoner gift projects, pairing community mentors with prison-leavers, and activating safe community spaces. By mobilising a neOrk of dedicated individuals, we provide the relational stability and practical tools essential for sucSsful resettlement. Last year, just 2.20/0 of mentees were recalled to prison - a 95.5 % reduction compared to the national average. This figure is a testament to the power of community in breaking the cycle of reoffending. Behind this statistic are 90 mentees with a desire for change and 732 mentoring meetings during the past year that are designed lo empower individuals to meet their goals. Our impact is further sustained by four community hubs combating isolation, in prison courses providing tools for change, city-wide partnerships, and 265 volunteers dedicated to our mission. We are deeply grateful to our supporters, partners, and-most importantly-the individuals we support. They continue to demonstrate commitment and detemiination to live out a future that looks different from their past, proving thal change is not only possible but that their future is full of hope. During the course of 2025, we achieved the following: In prison We had referrals from 11 prisons.. HMPS Ashfield, Bristol, Channings Wood, Downview, Eastwood Park, Edestoke, Exeter, Portland, Leyhill, Guys Marsh and Noltingham We engaged with over 50 agencies and charities lo build referral streams and support accurate signposting Our Menlorme team held 219 face-to-face meetings with 174 serving prisoners to identify suitable menlees to prepare them for their release and appraise them of the support available We connected wilh 2,236 serving prisoners over the year The Goal-setting Workbook was made available in over 70 prisons through Prison TV We ran 19 pre-release Goal-setting Wod<book sessions with 82 men thUgh the prison employment hub 41 sessions on construclive masculinity were delivered in HMP Bristol. 76 serving prisoners attended sessions of the course 89 Beekeeping sessions were carried oul at the prison (including conslructive masculinity practical sessions, hive maintenance, hatvesting honey and beekeeping training for prisoners). Over 120 men attended sessions of the beekeeping course In the community Our volunteer mentors supported 90 different menteeslbefriendees across the year
SIXTY-ONE TRUSTEES, REPORT YEAR ENDED 31 DECEMBER 2025 Only two (2.20/.) ofthe 90 menteeslbefriendees we worked with last year were recalled to prison for re-offending whilst meaningfully engaging with us,. this is a 95.50/0 reduction compared to the first-year national reoffending rate and a saving to the taxpayer of an estimated £3.2 million. 1 further menlee 11.1 %) was recalled for breaching their licence conditions Of mentoring relalionships active at the end of the year, 70°/• have been meeting for more than a year, 19ts/0 between 3 and 12 months and 100/. for less than three monlhs. This is a very high engagement level for ex-prisoners Of the 14 mentoring relationships that ended across the year, 290/0 had been meeting for more than a year, 14 % mel for between 3 and 12 months and 57 /0 were short-term interventions, meeting for less than 3 months Our volunteer mentors met face-to-face with their mentees a combined total of 737 times, plus 90 other non-face-to-face conlacts. A total of 920 volunteer hours 4 long-term mentoring relationships transitioned to become befriending relationships across the year. 33 mentees are supported through long-term befriending by their ex- mentor We ran 3 four-part menlor training courses that were attended by 24 people We also ran 2 taster mentoring sessions along with 1 skills refresher training session and 2 group supervision sessions for existing mentors Over the course of 2025, we worked with 84 mentors At the end of 2025, we had 79 trained volunteer menlors available to mentor, having fully processed 14 new mentors Just 6 mentors stopped mentoring in 2025 Partnershlp Hubs were by 4 partner local churches.. Hope Community Church, God's House International Centre, Fishponds Baptist Church & St Nicholas Churth Together, hubs provided over 105 mid-week contacts for 83 people with lived experien of the CJS, and supported a further 12 women on the margins. 1 ex-prisoner is involved with running a Hub We supported training and crealed referral routes for 'Grounded', a new partnership project with local charity Nilaari building on the expertise gained through the constructive masculinity course. Nilaari is a black-led charity providing dedicated 'This is based on a national first-year reoffending rate of 55%, which reflerts 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 c05t of £65,000, which includes pri50n, police, probation, court and benefit Costs. The commonly quoted £35,000 cost of imprisoning a person just covers the direct prison costs. These figures relate to all of our mentoring relationships active at the end of 2025.
SIXTY-ONE TRUSTEES, REPORT YEAR ENDED 31 DECEMBER 2025 mentsl heatth assislance to adulls from Black, Asian and minorities communities. The first cohort (x)mpleted the Grounded course at the end of 2025 1,866 prisoners received a gift bag of presents through our Christmas and Easter gift projects. The project was community funded and supported by 13 packing churches 265 people volunteered for Sixty-one 17 church organisations supported our work practically and 17 with funding Our mentors represent 43 different churches We held speaking engagements at 9 churches and were represented by our Champions at a further 10 churches We provided bespoke Iraining to Bristol Winter Night Shelter regarding working with people who have a conviction or who are vulnerable We hosted specialisttraining for our team, mentors and partners on ADHD Awareness and debt & finance managemenl We have progressed work in the contexl of the Brislol Strategic Partnership Group (bringing together key stakeholders working with people in prison, rehabililalive projects, business leaders, charities, prison representative and people with lived experien of the CJS) to provide better and more effeclively joined-up. personalised support to prison-leavers. The result has been Ihe design of a new iniegrated support model for prison leavers focussed on accommodation, employmentand mentoring and a proposed pilot Wellbeing On commencing work with us, 770/0 of mentees reported having poor mental health and 400/. reported having an addiction Of mentees completing Spider Assessments in 2025= 62.50/0 saw improvements in their physicallmental health 50 % saw improvements in the areas of debt & finance 500/0 saw improvements in their attitudes thinking & behaviour 37.5°/o saw improvements in relationships 25D/o saw improvements in Accommodation. The Spider assessment is an outcomes tool providing a score for each of 8 distinct areas significant to an individual's resettlement., therefore, enabling us to measure change in circumstances over the period betrNeen reviews. Mentorme uses it to measure change relating to.. Accommodation, Education, Training and Employment IETEI. which we extend to include meaningful activity where thi5 is more appropriate, especially in light of our older demographic, Physicallmental Health, Substance Misuse, Debt and Finance, Significant Relationships, Attitude, Thinking and Behaviour, Engagement with Mentorme.
SIXTY-ONE TRUSTEES, REPORT YEAR ENDED 31 DECEMBER 2025 250/0 saw improvements in Education Training and Employment {ETE)" 'Same' and 'improved' metrics for the above areas show high levels of stabilisation, for the vast majority, preventing a relapse or worsening of conditions Many people are housed in approved premises or emergency accommodation when they commence mentoring. which comes to an end during the relationship This figure is slightly dislorted due to readiness for employment, long lead times, and employment barriers faced by people with a criminal conviction In 2026 we plan to: Mentorme Provide mentoring I befriending support to 95 ex-prisoners Regularly visit three local prisons seeking mentees., develop and maintain meaningful partnerships with a further three prisons * See fewer than 10 /0 of mentees recalledlreoffend in the first year of release Run 3 four-part mentor training courses attended by 30+ new volunteers Start 30+ new mentoring relationships Increase the diversity of mentors through further engagement with the BAME community Gift Projects Provide 1,400+ male prisoners with a Christmas gift bag, and 400+ female prisoners with an Easter gift bag {additional gifts for around 30 prison staff, and children visiting family members) Raise awareness ofthe project through Sixty-one hosted gift-packing days Increase lived*xperience input into the projert Rehabilitative Hubs Provide bespoke support to our 4 Sixty-one Partnered Hubs as they meet 150+ times and support 80+ ex-prisoners Resource 2-3 new partner churches to safely welcome people with a criminal conviction inlo their communily SPaS Collaborate with organisations in the city to create safe volunteering opportunities for ex- prisoners to use their skills and gain experience Increase the support and expert knowledge available to Hub leaders Consult with ex-prisoners regarding desired support
SIXTY-ONE TRUSTEES, REPORT YEAR ENDED 31 DECEMBER 2025 Other Outcomes Enable a church leader from the local black community to run a constructive masculinity course in HMP Bristol • Increase opportunities for prisoners and ex-prisoners to access the constructive masculinity course Continue to develop the beekeeping model, providing apprenticeship and community engagemenl opportunities Partner closely with other projects to ensure comprehensive support across the city Hold three celebration evenings for mentors and mentees * Partner with Rupert Vernalls to further develop the MBA programme and Goal Setting Workbook (workbook now available in over 70+ prisons) Deliver 'in-person' goal-setting workshops to prisoners at HMP Bristol Build on our city-wide partnership work and feasibility study concerning a person-centred brokerage support model for people on leaving prison Increase awareness regarding neurodiversity and the effects of trauma Increase our income from community fundraising Embed lived-experience within all our projects Statement of Public Benefit The trustees have complied with their legal duty under the Charities Act lo have regard to the public benefit guidance published by the Charity Commission. High reoffending rates of prisoners in the UK remain one of society's most intractable problems, 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 and continues 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 prison 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. The work of Sixty-one therefore makes a langible and significant contribution towards reducing cost to the public purse by reducing reoffending rates considerably. This is based on a national first-year reoffending rate of 55%. which reflects the cross-section of mentees we work with,. this include5 repeat offender5, offenders on Short 5entence5 and offenders with addiction issues. It is based on a fir5t-year reconviction c05t of £65,000, which includes prison, police, probation, court and benefit costs. The commonly-quoted £35,CM)O cost of imprisoning a person just covers the direct prison costs.
SIXTY-ONE TRUSTEES, REPORT YEAR ENDED 31 DECEMBER 2025 Statement of trustees, responsibilities The trustees are responsible for preparing the Tnjslees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Stsndards including Financial Reporting Standard 102.. The Financial Reporting Stsndard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting practi). 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 slate of affairs of the charity and of the income and expenditure of the charity for that period. In preparing these financial stalemenls, 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., slate 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 Irustees are responsible for keeping sufficient accounting records thal disclose with reasonable accuracy at any time Ihe financial position of the charity and enable them to ensure Ihat Ihe financial statements comply wilh the Charilies Act 2011, the Charity (Accounts and Reports) Regulations 2008 and Ihe provisions of the trust constitution. They are also responsible for safeguarding the assets of the charity and hen for taking reasonable steps for the prevention and detection of fraud and other irregularities. Signed by order of the TTUStees AknJ- Andrew Street, Chairman Date.. 16 June 2026 io
SIXTY-ONE INDEPENDENT EXAMINER'S REPORT YEAR ENDED 31 DECEMBER 2025 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 Dember 2025. Responsibilities and basis of report As the charity tnjstees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 I'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 14515){bl 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 confimi that l am qualified to undertake the examination because l am a memberofthe Instilute ofchartered Accountants in England and Wales, which is one of the listed bodies. I have (x)mpleted my examination. I confirm thal no Material matters have come to my altenlion in connection wilh Ihe examination giving me cause to believe Ihat in any material respect.. accounting records were not kept in respect of the Charity as required by section 130 of the Act,. or the accounts do not accord with those records,. or the accounts do not comply with the applicable requirements Conrning the fom and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'twe and fair view which is not a matter considered as part of an independent examination. I have no COnrnS and have come across no other matters in connection wilh the examination lo which altenlion should be drawn in this report in order to enable a proper understanding of the accounts to be reached. otkwL LL &to Joshua Kingston Bsc FCA Burton Sweet Limited The Clock Tower 5 Farfeigh Court Old Weston Road Flax Bourton Bristol BS48 1 UR Date.. .1fi.June2026............. li
SIXTY-ONE STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 DECEMBER 2025 Unrostrictgd Restrictèd Fund8 Funds Total Funds Totsl Funds 2025 2024 Note Restated Income from: Donations and legacies Investments Other 237,567 735 225 109,732 347,299 735 225 312,901 810 Total incomg 238.527 109.732 348.259 313.711 Expenditure on: Raising funds Charitable activities 16,995 38,667 22,730 208,819 39,725 247,486 33,596 240,571 Total expenditure 5S,662 231,549 287,211 274,167 Net incomellexpenditurel 182.865 1121,8171 61.048 39,544 Transfers between funds 12 1119,905} 119,905 Net movements in fund8 62,%0 11,9121 61,048 39,544 Total funds at start of year 12 148,930 1,912 150,842 111,298 Total funds at end of year 12 211,890 211,890 150,842 The Charity has no recognised gains or losses other than the results for the year as set out above. All of the activities of the Charty are classed as continuing. The notes on pages 14 to 22 fomi part of these financial statements See note 9 for fund-accounting comparative figures 12
SIXTY-ONE BALANCE SHEET AS AT 31 DECEMBER 2025 2025 2024 Note Restated Current assets Debtors Cash al bank and in hand 10 7,076 210,302 1,857 150,913 217,378 152,770 Llabllltles Creditors .' amounts falling due within one year Net current assets {5,4881 211,890 {1,9281 150,842 Total assets less current liabilities 211,890 150,842 Net assets 211,890 150,842 FUNDS Unrestri¢ted funds General funds Restricted funds 13,15 13,15 211,890 148,930 1,912 Total funds 211,890 150,842 These financial slalemenls were approved by the Trustees on behalf by 16 June 2026 and are signed on their Andrew Street Chair of Trustees The notes on pages 14 to 22 form part of these financial statements 13
SIXTY-ONE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 1 Accounting policies Accounting conventlon The financial ststements have been prepared in accordance with the historical cost convention lexcepl where otherwise ststed in the accounting policy nolel and in accordance with the Slalement of Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 issued in October 2019, and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021, and the Charities Act 2011. The accounts (financial slatemenlsl have been prepared lo give a 'true and fair, view and have departed from the Charities IAccoLJnls and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view,. This departure has involved folk)wing Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 issued in October 2019 rather than the Accounting and Reporting by Charities.. Slalemenl of Recommended Practi effective from 1 April 2005 which has since been withdrawn. The charity is a public benefit entity as defined Ljnder FRS102. The Trustees consider that there are no material uncertainties affecting the ability of the charity to continue as a going concern. Income Income from donations is included in income when these are receivable, except as follows. l. When donors specify that donations given to the charity must be used in future accounting periods, the income is deferred until those periods., 11. When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred until the pre-conditions have been mel. Legacies are included on a receivable basis where charity is entitled lo the income, it can be measured reli8bly and receipt is probable. Where legacies have been notified lo the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been mel, then the legacy is not included in income bul is treated as a conlinaent asset and disclosed if material. Investment income is included on a receivable basis. Donations in kind comprise donated services where the costs are measurable and the services would otherwise have lo be paid for lo maintain operational effectiveness. Expenditure Expenditure is recognised in the period in which il is incurred. Expenditure includes attributsble VAT which cannot be recovered. Raising funds Raising funds expenditure include those costs incurred in seeking voluntary conlribulions, costs of goods sold and other costs which include the costs of running and participating In fundraising events and collections and cost of goods purchased for resale. 14
SIXTY-ONE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 1 Accounting poli¢ig$ (Continued) Governance costs Governance costs include those costs associated with meeting the conslilulional and slalulory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity. Govern8nce costs are included within support costs. Allocation and apportionment Costs Certain expenditure is directly allributable lo specrfic activities and this has been included in those cost categories. Other costs, which are attributable to more than one category, are apportioned across cost categories on the basis of an assessment of worf(load carried out from lime to lime. Overhead support costs have been allocated between fundraising and publicity costs and charitable aclivilies. The apportionment has been allocated on the basis of staff time and is analysed in note 6. Pension costs and othor post-rntirnmènt banèfits The charity contributes lo defined contribution pension schemes. Contributions payable lo the charity's pension schemes are charged lo the Statement of Financial Activities in the period lo which they relate. Tangiblg fixed assets Fixed assets are held al cost less accumulated depreciation. Assets costing less than £1,000 are not capitalised. Fund accounting Unrestricted funds can be used in accordance with the charitsble objects at the discretion of the Iruslees. 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 reslricled purposes. Designated funds fom part of unrestricted funds and have been identified as being for particular purposes by the Trustees. They are not restricted snd Can be transferred lo general funds al any time al the dis¢relion of the Trustees. Further explanation of the nature and purpose of each fund is included in note 12 of the financial statements. 15
SIXTY-ONE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 2 Incomo from: Donations and lega¢ie$ Unrestricted Restricted Total Funds Funds Funds 2025 Donations Gift Aid Grants received 24,686 1,431 211,450 20,019 207 89.506 44,705 1,638 300,956 237.567 109.732 347.299 In the year ended 2025, the charity received £35,000 12024". £35,000) from the National Lottery Reaching Communities programme. Prlor yoar- restated Unrestrlct•d Rostrlcted Total Funds Funds Funds 2024 Restated Donations Gift Aid Grants received 28,967 1,705 170,150 17,606 266 96,207 44,573 1,971 266,357 198,822 114,079 312,901 Details of prior year restatement can be found in note 15. 3 Income from: Investments Unrg$tricted Rgstrictgd Funds Funds Total Funds Totsl Funds 2025 2024 Interest reiVed 735 735 810 735 735 810 All investment income in the prior year was unrestricted. 16
SIXTY-ONE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 4 Expondituro on.. Raising funds Unrestricted Restricted Total Funds Funds Funds 2025 Fundraising consultancy Support costs 15,534 1,461 22,730 38,264 1,461 INole 61 16,995 22,730 39,725 Unrestricted Restricted Funds Funds Total Funds 2024 Fundraising consultancy Support costs 3,345 1,094 29,157 32,502 1,094 (Note 61 4,439 29,157 33,596 5 Expenditure on- Charitable activities Direct Costs Support Costs Note 61 Totsl Funds 2025 General operating expenses Christmas & Easter grft Consultancy Salaries and other staff costs Rent & property costs 10,771 14,379 8,550 197,604 10,337 5,845 16,616 14,379 8,550 197,604 10,337 241,641 5,845 247,486 Direct Costs Support Costs (Noto 61 Total Funds 2024 General operating expenses Christmas & Easter grfft Consultancy Salaries and other staff costs Rent & property costs 11,976 14,161 9,250 189,813 11,197 4,374 16,350 14,161 9,250 189,613 11,197 236,197 4,374 240,571 17
SIXTY-ONE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 6 Support co$t$ Support costs are allocated betseen raising funds and charitable activities on the basis of staff time. Support costs, included in notes 4 & S, are as follows.. Raising Funds Charitable Activities Total 2025 Memberships and subscriptions Insurance Office costs Governance costs Other expenses 188 340 149 600 184 752 1,359 596 2,400 738 940 1,699 745 3,000 922 1,461 5,845 7,306 Raising Funds Charitsbl Activities Total 2024 Memberships and SLJbs¢riptions Insurance Office costs Governance costs Other expenses 211 311 208 257 107 1,055 1,556 1,038 1,284 535 1,245 830 1,027 428 1,094 4,374 5,468 7 Net in¢omel{expenditure) for the year This is slated after charging.. 2025 2024 Independent Examiner for IE services - for other services previous year under accrual 1,284 1,440 276 1,284 No Trustees have been reimbursed for their out of pocket travel expenses12024". Nill. No Trustee received any remuneration during the year12024'. £Nill. Aggregate donations from Trustees, key management personnel, and other related parties was £2,648 12024 £2,064). 18
SIXTY-ONE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 8 Staff costs and numbers The aggregate payroll costs were.. 2025 2024 Wages & salaries Social security costs Pension contributions 178,722 9,799 5,374 170,694 10,278 5,835 193,895 186,807 No employee received emoluments of more than £60,000. The average weekly number of employees during the year was 8 12024.. 71, calculated on the basis of average headcount. The lolal employment benefits received by key management personnel including employer national insurance and employer pension were £65,90612024.' £60,970). 9 Statamant of Financial Activitias comparative figures Forthe yearended 31 December 2024 Unrestricted Restricted Total Funds Funds Funds 2024 Rgststed Income from- Donations and legacies Investments 198,822 810 114,079 312,901 810 Totsl in¢omo 199,632 114.079 313.711 Expondituro on: Raising funds Charitable activities 4,439 39,661 29.157 200,910 33,596 240,571 Total expenditure 44,100 230,087 274,167 Net incomellexpenditurel 155,532 1115,9881 39,544 Transfers between funds 1117,9001 117,900 Net movements in funds 37,632 1,912 39,544 Total funds at stsrt of year 111,298 111,298 Total fund$ at end of yoar 148,930 1,912 150,842 19
SIXTY-ONE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 10 Debtors 2025 2024 Due in less than one year: Prepayments and accrued income 7,076 7,076 1,857 1,857 11 Crodltors.. amounts falllng due wlthln one year 2025 2024 Trade creditors Accruals and deferred income 837 4,651 5,488 631 1,297 1,928 12 Movement in funds Forthe yearended 31 December 2025 At1Jan 2025 At 31 Dec 2025 Income Expenditure Transfers Restrlct&d funds Mentor Me Christmas Gift Bags Easter Gift Bags Hubs Activities Christmas Gift Bags - Staff 87,212 14.349 2,171 1152,7471 120,9701 11,8141 150,0181 16,0001 65,535 6,621 12,269} 50.018 1,912 6,000 1,912 109.732 231,549 119.905 Unrestricted funds General funds 148,930 238,527 155,6621 1119,905} 211,890 148,930 238,527 155,6621 1119,9051 211,890 Total funds 150,842 348,259 287,211 211,89Q 20
SIXTY-ONE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 12 Movement in funds (continued) Forthe yearended 31 December 2024 Reststed At1Jan 2024 At 31 Dgc 2024 Income Expendlture Transfers Restricted funds Mentor Me Christmas Gift Bags Easter Gift Bags Hubs Activities Christmas Gift Bags - Staff 86,422 11,935 3,722 3,000 9,000 1144,9941 117,3651 11,8101 156,8981 19,0001 58,572 5,430 1,912 53.898 114,079 1230,0671 117,900 1,912 Unrestricted funds General funds 111,298 199,632 144,1001 1117,9001 148,930 111,298 199,632 44,100 1117,9001 148.930 Totsl funds 111,298 313.711 274,167 150,842 Restricted fund8 Mentor Me - Support of Menlees by Mentors. Christmas Gift Bags - Preparation and distribution of gifts to prisoners in Bristol prisons. Hubs Activities- Support of ex-prisoners in community hubs. Easter Gift Bags - Preparation and distribution of gifts to prisoners in Bristol prisons. As advised lo donors, any amounts received over and above the cost of the bags will go towards general running costs. £2,269 has been transferred to unrestricted funds this year. Christmas Gift Bags - Staff cost. Grant provided lo support the staff cost of the Christmas Gift Bags Project. 13 Analysis of net assets between fund8 Unrestricted Unrestricted Restrlcted Designated General Fund8 Funds Funds AS at 31 December 2025 Total Tangible fixed assets Other nel assets 211,890 211,890 211.890 211,890 21
SIXTY-ONE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 13 Anatysis of net assets betsveen funds (continued) Restated Unrestricted Unrestricted Restricted Dosignatod Genoral Fund8 Funds Funds As at 31 December 2024 Total Tangible fixed assets Other nel assets 1,912 148,930 150,842 1,912 148.930 150,842 14 Related party transactions During the year there were no transactions with trustees or other related parties other than those disclosed as required by the SORP elsewhere in the financial slalemenls. 15 Prior year restatement Christmas Gift Bags- Staff restricted fund A prior year reslalemenl has been made lo corr1 the allocation of £9,000 of staff costs relating to the Christmas Gift Bags project. These costs were previously charged lo the restricted fund 'Chrislmas Gift Bags, bul should have been allocated lo the restricted fund 'Chrislmas Gift Bags- Staff Cost,. As a result, the comparative figures have been restated. This reslalemenl reduces the transfer from unrestricted funds lo the 'Chrislmas Gift Bags, restricted fund from £14,430 to £5,430 and reduces the broughl-forward balance on the 'Christmas Gift Bags- Staff Cost, restricted fund by £9,000. This adjustment has no impact on the totsl funds of the charity. Restated amount pr•viously Total unrestricted general funds as at 31 December 2024 Total restricted funds as at 31 December 2024 139,930 10,912 148,930 1,912 Prioryear income fmm charitable activities Income reported in the prior year under charitable activities has been reclassrfied In the current year as donation income as il does not meet the criteria of charitable activities. 22