2021-03-31-accounts - The Nazareth Way CIO

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“He has sent me to proclaim freedom for the prisoners ..” Luke 4:18

THE NAZARETH WAY CIO

Registered Charity No.1185860

c/o Moore Barlow LLP The Oriel Sydenham Road Guildford GU13SR

Trustees’ First Report and Accounts for the period from 1[st] January 2020 to 31[st] March 2021

THE NAZARETH WAY CIO

TRUSTEES

John Gloster (appointed 17 October 2019) Margaret Stirling Troy (appointed 17 October 2019, resigned 10 May 2021) Leslie Smith (appointed 17 October 2019) Rosemary Leclerq (appointed 17 October 2019) Judith Smith (appointed 14 October 2020) Sarah Bayliss (appointed 24 November 2020)

Chairman Secretary Hon Treasurer

BANKERS

Lloyds Bank plc Blackheath Branch 15 Blackheath Village, SE3 9LH

SOLICITORS

Moore Barlow LLP The Oriel Sydenham Road Guildford GU13SR

INDEPENDENT EXAMINER

Graham Norton FCA 2 Patterdale Coldharbour Road West Byfleet Surrey KT14 6JN

www.thenazarethway.org.uk

Registered Charity No.1185860

THE NAZARETH WAY CIO

Annual Report and Accounts

The Trustees present this first Report and Accounts, for the fifteen months ended 31[st] March 2021. The Charitable Incorporated Organisation(“CIO”) was registered on 17[th] October 2109 but did not start its activities until 1st January 2020. It was formed to take on all the activities, obligations, assets and liabilities of The Nazareth Way (Charity Number 1160099). All the assets and activities previously carried out by this charity have been transferred to The Nazareth Way CIO and these transfers started from 1st January 2020 and were completed by 26th June 2020.

This report and the independently examined accounts will be lodged with the Charity Commission. Copies will be made available to all donors, where names and addresses are known.

Objects of the Charity

The objects of the CIO are:

(A) For the public benefit to promote the mental and spiritual welfare of persons who are presently detained, have previously been detained or are at risk of being detained in any penal or correctional establishment in particular but not exclusively by providing resources and support for the work of prison chaplaincies across England and Wales;

(B) For the public benefit to advance education amongst persons who are presently detained, have previously been detained or are at risk of being detained in any penal or correctional establishment in particular but not exclusively by providing advice, mentoring, education and training to assist in the rehabilitation of offenders:

(C) For the public benefit to relieve poverty amongst persons detained, have previously been detained or are at risk of being detained in any penal or correctional establishment and amongst their families and dependants in particular but exclusively by providing grants to offenders in financial hardship and to charities providing financial relief to their families.

Statement of Trustees’ Responsibilities

Law applicable to charities in England and Wales requires the Trustees to prepare accounts for each financial year which give a true and fair view of the charity’s financial activities during the year and of its financial position at the end of the year.

In preparing accounts giving a true and fair view the Trustees should follow best practice and:

select suitable accounting policies and apply them consistently;
make judgements and estimates that are reasonable and prudent;
observe the methods and principles in the Charities SORP;
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
prepare the accounts on a going concern basis unless it is inappropriate to presume that the charity will continue in operation

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity, and which enable them to

ensure that the accounts comply with applicable law. They are also responsible for safeguarding the assets of the charity and for taking reasonable steps for the prevention of fraud and any other irregularity.

Trustee Structure and Selection of Trustees

The charity has five Trustees, three with portfolio: chair, secretary and treasurer. When recruiting trustees a balance is sought between:

Experience of operating within a prison environment
Experience of prison chaplaincy
Financial experience in managing accounts and cash flow
Company Secretary capability
Strategic and management skill

All new trustees would be interviewed by the chair of trustees.

The Trustees’ main concern is that any Trustee plays a part in managing the CIO and helping to raise funds, whilst acting in a Christian spirit of cooperation and mutual help.

THE NAZARETH WAY CIO

Trustees’ Report

Background

The Nazareth Way charity was founded by Deed of Trust dated 30st November 2012, with its first trustees’ meeting being held on 20th December 2012 at HMP Send. It was founded for the purpose of providing funding to support chaplaincy activity at HMP Send and other prisons in Surrey. The Deed of Trust was amended on 14th January 2015 and the charity registered with the Charity Commission on 22nd January 2015 - Registration No 1160099. For the reason outlined below The Nazareth Way transitioned from a Trust Charity to a Charitable Incorporated Organisation and became The Nazareth Way CIO. The Nazareth Way CIO was registered with the Charity Commission on 17th October 2019 and ran in parallel with The Nazareth Way until deregistration and merger of the Charitable Trust with the CIO on 26th June 2020.

Trade Marking of ‘Making Connections’

From 2011, Rev Lesley Mason, Senior Chaplain at HMP Send, pioneered a programme known as Making Connections where prisoners are offered mentoring six months prior to release. The programme works by:

Encouraging prisoners to prepare for release, and to develop plans for life beyond prison, signposting them to resources, developing their problem solving skills and building confidence
Arranging transport to get vulnerable prisoners safely to their destination
Developing partnerships with other organisations in the community and making referrals to provide ongoing community-based mentoring.

Making Connections has proved valuable in reducing reoffending and the prison authorities requested that the programme be expanded into other women’s prisons in Surrey. In order to maintain control of content and quality of the programme in other prisons, the trustees decided to seek ‘branding’ of the name ‘Making Connections’. To do this, The Nazareth Way needed to change status to a CIO and this having been achieved, ’Making Connections’ became a registered trade mark of The Nazareth Way CIO, effective from 21st January 2020.

Trustee Meetings

The Trustees held regular meetings during the period. Items included in a typical agenda were:-

Appointment of Trustees
Risk
Finance
Grant Applications
Programmes
Trusted Charity accreditation
Fundraising

Future Strategy
Conflicts of Interest

Grants

Small grants are made to prisoners who receive little or no financial support from outside the prison. These grants enable them to purchase items such as toiletries, clothes from the prison shop (Sendsations), stamps and phone credit, helping them to maintain contact with families and children.

In addition, some prisoners are entitled to apply for a grant to be added to the prison discharge grant on release. This is intended to help them buy essential food and toiletries, etc. over the first few days back in the community.

In exceptional cases prisoners are provided with a basic mobile phone to enable them to keep in contact with Probation and outside support in the early days following release.

Chaplaincy Expenses

Nazareth Way provide financial support to the Chaplaincy enabling the provision of additional resources for prisoners, eg books, CDs, DVDs. This was a significant benefit during the months of lockdown and enabled the purchase of a wide range of additional materials for the women who spent most of the day locked in their rooms on their own. This included puzzle and colouring books, painting materials, craft and card making packs, diamond art and wool for knitting and crochet. These resources were much appreciated by the women and prison authorities. During the months when the women were not allowed to attend regular Sunday services, these were recorded weekly onto CD and provided for those who wanted to listen to them in their rooms.

At Christmas and Easter all women were provided with small gifts and additional phone credit. These are always welcome gifts, gratefully coming at times where separation from family and friends is emotionally difficult.

Chaplaincy Programmes

The Nazareth Way has supported two key programmes delivered by Chaplaincy staff and volunteers:

Making Connections - a one to one mentoring programme, now protected by registered trademark, offered to women during the final six months prior to release. Links are often made with outside agencies who are able to continue mentoring in the community. In some circumstances vulnerable women are provided with transport from the ‘gate’ to a place of safety. The programme has been shown by the Ministry of Justice to help reduce reoffending. Since 2011 over 700 women have taken in the programme. After a brief break following the beginning of lockdown some basic mentoring was able to recommence in August 2020, and the programme was fully operational early in 2021. Volunteers are encouraged to claim reimbursement for expenses incurred in delivering Making Connections, with the primary expense relating to primarily travel costs.

A significant donation had been received by Nazareth Way CIO to enable Making Connections to be rolled out to other women’s prisons. This expansion had to be put on hold during the Covid pandemic, but it is hoped that it will be resumed as soon as possible.

Managing your Money – a short programme, with accompanying booklet, followed by a one-to-one interview assisting the participant to develop a working budget to be used whilst in prison. The intention is that this will be a transferable skill which the participant will be able to use to help manage their limited resources following release. During lockdown, funding was provided to enable development of an in-cell resource pack to meet the same goals.

NCVO Accreditation

During the period of this report work was undertaken to obtain the Trusted Charity Mark which is a nationally recognised quality mark awarded after a rigorous external assessment. The standard has since been awarded by NCVO.

Account Structure

There are three funds: General Fund is used unless a donor has requested that their donations are to be restricted. The two restricted funds are: Making Connections Fund and Zonta International Fund.

Total CIO Value

The total value of the CIO as at 31[st] March 2021 is £108,525, comprising net receipts in the period of £49,766 and the transfer from the Nazareth Way charity of £58,759.

Income and Expenditure Details

Total Income was £67,995, nearly all of which was donations and the attributable reclaimed gift aid. Costs were £18,229, with £11,648 used from the General fund, £4,732 from the Making Connections Fund and £1,849 from the Zonta International Fund.

This report was approved by the Trustees on 31[st] August 2021 and signed on its behalf by:

John Gloster Chairman of Trustees

THE NAZARETH WAY CIO

Receipts and Payments Account

For the period from 1[st] January 2020 to 31[st] March 2021

----- Start of picture text -----
General Making Zonta Trust
Fund Connections International Total
Fund Fund Funds
(Restricted) (Restricted)
Receipts and Payments Note £ £ £ £
Receipts
Donations 7
Churches and organisations 7,081 - - 7,081
Individuals 18,895 33,375 - 52,270
Gift Aid 2,829 5,788 - 8,617
Interest 27 - - 27
Total Receipts £28,832 £39,163 £- £67,995
Payments
Grants 6 2,520 - - 2,520
Chaplaincy Expenses 8 2,959 - - 2,959
Christmas and Easter pin money 9 3,720 - - 3,720
Charity Mark Assessment fee 2,381 - - 2,381
General admin 68 390 - 458
National Offender Management 10 - 4,111 - 4,111
Services
Money Management time costs - 1,849 1,849
Stationery - 104 - 104
Phones for released - 127 - 127
Total Payments £11,648 £4,732 £1,849 £18,229
Net Receipts/(Payments) £17,184 £34,431 (£1,849) £49,766
Transfer from the Nazareth £30,265 £25,200 £ 3,294 £58,759
Way Charity (No 1160099)
Total Funds Carried Forward 5 £47,449 £59,631 £1,445 £108,525
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There are no comparatives since the Charity only started its activities from 1 January 2020. All of the charity’s activities derive from continuing operations during the period.

The notes on pages 10 and 11 form part of these accounts.

THE NAZARETH WAY CIO

Statement of Assets and Liabilities

As at 31[st] March 2021

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2021
Note £
Current Assets 12
Lloyds Bank – Current Account - Instant Access 24,531
Lloyds Bank Savings Account - Instant Access 23,767
COIF Charities Deposit Fund - Instant Access 60,227
Total Current Assets £108,525
Current Liabilities 11 -
Total Assets Retained For The Charities Own Use 12 £108,525
Represented By Statement of Receipts and Payments 12 £108,525
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There are no comparatives since the Charity only started its activities from 1 January 2020.

The notes on pages 7 and 8 form part of these accounts.

Approved by the Trustees on 31[st] August 2021, and signed on their behalf by:

……………………………………………………………. J Gloster Trustee

…………………………………………………………… L Smith Trustee

THE NAZARETH WAY CIO

Notes to the Accounts

Statement of Trustees’ Responsibilities . The CIO was formally established and registered with The Charity Commission as Charity Number 1185860 on 17[th] October 2019. The CIO started its activities on 1 January 2020 and the Nazareth Way Charity transferred in 2020 its funds of £58,759. The Trustees are required to prepare an annual report and accounts which are lodged with the Charity Commission. The financial yearend is 31[st] March; these accounts cover the fifteen months to 31[st] March 2021.
Scope and Basis of Annual Accounts. These accounts have been prepared on a Receipts and Payments basis in accordance with applicable accounting standards and the Charities Statement of Recommended Practice. There are no comparatives since the Charity only started its activities from 1 January 2020.
Accounting Policies. These are:
a. Donations, tax recoveries, interest income and other income have been accounted for on an ‘as received’ basis.
b. Annual income of the CIO is allocated across the funds based on donor preferences.
c. Stationery and any other stocks are written off in the year in which the expense is incurred and not brought into account, as year-end stock values are not considered to be material.
Receipts/Payments. These are attributed to the appropriate sub-fund(s) based on the actual nature of the transactions.
Reserves Policy. The Charity needs to maintain free reserves to fund its regular work. Currently those free reserves (i.e. excluding the two Restricted Funds) amount to £47,449 which are maintained to support the expenditure needs of the Charity. The Trustees aim to retain such free reserves as are necessary to enable expected works to be completed within a 12 month period.
Grants . Various small grants are given to detainees in line with the Charities’ charitable objectives.
Donations. These are allocated based on the donor preference, if no preference is given then donations are allocated to the general fund.
Chaplaincy Expenses . These are out of pocket expenses incurred by the Chaplains in performing their support work for the Charity.
Christmas and Easter Gifts. At these times of the year the Charity gives all detainees small gift bags containing a greetings card, small confectionary items and/or small toiletry items. In addition, at Christmas they are given, via the prison system, a few pounds of telephone credit to enable them to contact family or friends.

National Offender Management Services. Cost of services provided by their employees.
Current Liabilities. There are no current liabilities.
Current Assets . Deposit accounts are interest bearing at market rates. The current account is non-interest bearing and is maintained with the minimum amount estimated as necessary for near term expenditure.

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2021
Restricted Funds
Making Connections Fund 59,631
Zonta International Fund 1,445
Restricted Funds Total £61,076
General Fund £47,449
Total Funds £108,525
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Corresponding Figures . There are no corresponding figures for 2019 since the CIO did not exist and the previous activities and Funds of the Nazareth Way charity were transferred in since 1st January 2020.
Going Concern. The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
Related Party Transactions . No fees or remuneration were paid to any Trustee during the period. Trustees occasionally pay for some sundry items for which they do not make a claim for expenses. There were no transactions with any persons or entities connected in any way to the Charity or its Trustees.
Assessment of Risks. The Charity has no employees or premises. Volunteers engaged in Nazareth Way business are coved by safeguarding afforded by the prison authorities. Accordingly, the Trustees consider employee or safeguarding risks to be low. Trustees’ Meetings are held at Send Prison or via Zoom. The Trustees consider the main risk facing the charity is that the introduction of Making Connections in other prisons results in a reduction in the quality of service, causing an erosion of reputation. To reduce financial risk, deposit and current accounts are maintained below the FSCS compensation limit. The only data held, not otherwise publicly available, are the names and addresses and, in some cases, email addresses of private donors, past and present. Private telephone numbers of donors are not generally held. Donor details are not shared with any third party. Bank account details of volunteers to whom reimbursements have been made are retained on the Lloyds Bank internet account.

THE NAZARETH WAY CIO

Independent Examiner’s Report to the Trustees of The Nazareth Way CIO

I report on the accounts of The Nazareth Way CIO, for the period ended 31[st] March 2021, Charity No: 1185860, set out on pages 8-11.

Respective Responsibilities of the Trustees and Independent Examiner

The Charity’s Trustees are responsible for the preparation of the accounts. The Charity’s Trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act)) and that an independent examination is needed. It is my responsibility to:

examine the accounts under section 145 of the Charities Act,
follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the Charities Act; and
state whether particular matters have come to my attention.

Basis of Independent Examiner’s Statement

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the Trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in, any material respect, the requirements:
to keep proper accounting records in accordance with section 130 of the Charities Act; and
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Graham Norton FCA 2 Patterdale Coldharbour Road West Byfleet Surrey KT14 6JN

1[st] September 2021