2024-03-31-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 GU1 3SR

Trustees’ Annual Report and Accounts for the year to 31[st] March 2024

THE NAZARETH WAY CIO

TRUSTEES

John Gloster Sarah Bayliss Leslie Smith Rosemary Leclercq Rev. Michael Stanbrook Michael Halsey

Chair Secretary Treasurer

BANKERS

Lloyds Bank plc Lewisham Branch 120 Lewisham High Street, Lewisham SE13 6JG

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 their Annual Report and Accounts, for the year ended 31[st] March 2024. The Charitable Incorporated Organisation (“CIO”) was registered on 17[th] October 2019 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
Charity 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 30th 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.

Trustee Meetings

The Trustees held the following meetings during the period: 3 May 2023 at Send, 6 Sept 2023 at Send, 9 Oct, 30 Oct and 22 Nov all on Zoom and 4 Jan 2024 at Send.

Chaplaincy Expenses

The Nazareth Way provided financial support to the Chaplaincy enabling the provision of additional resources for prisoners, e.g. books, CDs, DVDs. During May 2022 the charity helped fund prizes for a craft competition held in the prison. Following a trend set during lockdown, the charity continued the purchase of a wide range of additional materials for prisoners, including puzzle and colouring books, painting materials, craft and card making packs, diamond art and wool for knitting and crochet. These resources are much appreciated by the women and help them to use their time constructively.

As usual, at Christmas and Easter all prisoners were given a small gift bag containing a greetings card, a journal, small confectionery items and/or small toiletry items. In addition, at Christmas they were issued with £5 telephone credit to enable them to contact family and friends over the Christmas period.

Grants

Following a trend stared during the previous financial year, the giving of small grants and discharge grants was extended to other prisons, namely HMP Bronzefield, HMP Downview, HMP Eastwood Park (near Bristol) and HMP East Sutton Park. During this financial year 267 (2023:130) small grants of £30 were made to prisoners who were in receipt of little or no financial support from outside. These grants enable them to purchase items such as toiletries and clothes from the prison shops and stamps and phone credit, helping them to maintain contact with families and children. In addition, 61 (2023:14) women who had minimal or no outside financial support, were provided with a discharge grant of £125 on release. This is to supplement the grant provided by the Prison Service and is intended to help them buy essential food and toiletries, etc. over their first few days back in the community.

Although it is pleasing to help more prisoners with grants, the figures indicate the large increase in uptake and the trustees decided that this was not sustainable both financially and administratively, and from 1 Apr 24 have restricted grants to HMP Send and HMP Downview.

A limited number of women were provided with a basic mobile phone on release to enable them to keep in contact with Probation and outside support.

Making Connections – Mentoring Programme

From 2011, Rev Lesley Mason, Managing Chaplain at HMP Send, pioneered a programme known as Making Connections (MC) 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.

MC 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.

Making Connections Update

At HMP Send during this period a few volunteers took some extended time off and one left, so we were down to just 5 volunteers for a period. However, the team bounced back and ended the year with 9 volunteer mentors and 5 due to start or pending clearance. Much work has been done to grow the team to prepare for the new wings and therefore the increase in prisoner numbers. Forty-eight mentees completed the programme at Send during the period.

HMP Downview continues to slowly grow as a team and ended the year with 5 volunteers. Thirty-six mentees completed the programme at Downview during this period. HMP Winchester which has been operating for approximately 6 months remain at 3 volunteers with 2 waiting to start. HMP Eastwood Park went ‘live’ in November 2023 and did have 3 volunteers but sadly 2 have moved on. The programme is still very much continuing with enthusiasm at Eastwood Park and mentor recruitment is the current critical focus.

Retirement of Rev’d Lesley Mason

In November 2023 the Rev’d Lesley Mason retired from her post as Managing Chaplain at HMP Send. Lesley started there in June 2010 and, with the help of many motivated volunteers, developed the chaplaincy ministry enormously, introducing new courses to meet prisoner needs. From 2011 she developed the Making Connections programme at Send, where prisoners are offered mentoring six months prior to release to help them

transition to the outside world. In those twelve years there were about 850 participants, although not all completed the programme. Then, at the end of 2012, with a small group of trustees, Lesley formed The Nazareth Way to help fund chaplaincy work. Lesley’s great drive, enthusiasm and leadership earned her high regard within the prison community and this was rightly recognised by the prison authorities: for the year 2018-19, she was awarded the Butler Trust Commendation which she received from Princess Anne; in June 2021, she was awarded an MBE for her services to Prison Chaplaincy and a year later was awarded a Certificate of Appreciation from HM’s Lord-Lieutenant of Surrey for her work during the pandemic. The trustees aim to continue her valuable legacy through their endeavours with the Nazareth Way CIO.

Finally, a letter of thanks received from someone in Send:

“To all the Nazareth Way Team First I would like to say thank you all so so much for helping me when I had no one else. You are all very good people and forever have a place in my heart. You all do amazing things to help people that are less fortunate. Its nice to know that there are lovely people like yourselves out there to help people in jail, as well as being outside of jail. Well I’m hoping to be released on the 15[th] April, so not to much longer. So a big big big thank you for all your amazing people with Big Hearts. Love forever L”

John Gloster Chairman of Trustees

THE NAZARETH WAY CIO

Receipts and Payments Account For the year ended 31[st] March 2024

----- Start of picture text -----
General Making Discharge Zonta Trust Total Trust
Fund Connections Grant Fund International Total Funds 12
Fund (Restricted) Fund Funds months to
(Restricted) (Restricted) 31 March 23
Receipts and Payments Note £ £ £ £ £ £
Receipts
Donations 7
Churches and organisations 5,522 500 6,022 8,985
Individuals 1,620 2,200 3,820 9,375
Gift Aid 349 3,788 4,137 -
Interest 6,510 6,510 2,466
Total Receipts £14,001 £6,488 £- £- £20,489 £21,826
Payments
Grants 6 13,035 2,600 15,635 5,360
Chaplaincy Expenses 8 5,646 5,646 3,032
Christmas pin money 9 2,832 2,832 2,288
Membership Fees 124 124 174
Examiner’s and legal fees 636 636 300
Bank charges 350 350 227
General admin 164 50 214 360
HEFC Coaching costs 1,759 1,759 5,035
National Offender Management 10 - 2,033
Services
Training 1,220 1,220 -
Website hosting 162 162 355
Travel 1,166 1,166 447
Consultancy 10,180 10,180 1,168
Money Management Books 215 215
Stationery 282 282 42
Phones for released 293 293 284
Total Payments £22,949 £14,950 £2,600 £215 £40,714 £21,105
Net Receipts/(Payments) (£8,948) (£8,462) (£2,600) (£215) (£20,225) £721
Funds brought forward £68,524 £80,513 £2,600 £215 £151,852 £151,131
Total Funds Carried Forward 5 £59,576 £72,051 £- £- £131,627 £151,852
----- End of picture text -----

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 2024

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2024 2023
Note £ £
Current Assets 12
Lloyds Bank – Current Account - Instant Access 1,635 1,840
Lloyds Bank Savings Account - Instant Access 3,066 27,326
COIF Charities Deposit Fund - Instant Access 126,926 122,686
Total Current Assets £131,627 £151,852
Current Liabilities 11 - -
Total Assets Retained for the Charity’s Own Use 12 £131,627 £151,852
Represented By Statement of Receipts and Payments 13 £131,627 £151,852
----- End of picture text -----

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

Approved by the Trustees on 15[th] July 2024, 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. The Trustees are required to prepare an annual report and accounts which are lodged with the Charity Commission.
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.

3. Accounting Policies. These are:

a. Donations, tax recoveries, interest income and other income have been accounted for on an ‘as received’ basis.
b. Legacies are accounted for when probate is granted
c. Annual income of the CIO is allocated across the funds based on donor preferences.
d. 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 three Restricted Funds) amount to £59,576 (2023: £68,524) 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 Charity’s 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 confectionery items and/or small toiletry items. In addition, at Christmas they were issued credit vouchers to buy crafts/puzzles etc from Chaplaincy. Last year the Chaplain purchased the items and these costs are included in the Chaplaincy expenses, this year they were purchased directly by the charity and shown separately.

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.

13. Funds

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2024 2023
Restricted Funds
Making Connections Fund 72,051 80,513
Discharge Grant Fund - 2,600
Zonta International Fund - 215
Restricted Funds Total £72,051 £83,328
General Fund £59,576 £68,524
Total Funds £131,627 £151,852
----- End of picture text -----

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 covered 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 year ended 31[st] March 2024, Charity No: 1185860, set out on pages 8 to 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 15th July 2024