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 M￿est 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 De￿mber 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 De￿mber 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 ac￿pIanCe 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 ServI￿S 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 ne￿Ork of dedicated individuals, we provide the relational
stability and practical tools essential for suc￿Ssful 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 th￿Ugh 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 SPa￿S
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 De￿mber 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 Con￿rning 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 COn￿rnS 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 re￿iVed
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 corr￿1 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