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2020-12-31-accounts

Charity Registration No. 1084287

INTO THE COMMUNITY

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

INTO THE COMMUNITY

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Charity number

R Edwards F O Komolafe M Sheratt I Jegumma M Avotri (appointed 4[th] March 2020) A Mlotha (appointed 4[th] h March 2020) 1084287

Independent examiner

Simon Gill FCCA Moorgate House 201 Silbury Boulevard Milton Keynes MK9 1LZ

INTO THE COMMUNITY

CONTENTS

Page
Trustees' report 1 - 5
Independent examiner's report 6
Statement of financial activities 7
Statement of financial position 8
Cash flow statement 9
Notes to the financial statements 10 - 17

INTO THE COMMUNITY

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2020

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 December 2020.

Chair's report

The Trustees have pleasure in presenting their report for the year ended 31st December 2020. This report is prepared in accordance with Into the Community constitution and the recommendations of the Statement of Recommended Practice - Accounting and Reporting by Charities and complies with applicable law.

Reference and administrative details

Registered charity name ; Into The Community

Charity registration number ; 1084287

Principal office Strudwick Drive Oldbrook Milton Keynes MK6 2GT

The trustees

R Edwards F O Komolafe M Sheratt I Jegumma M Avotri (appointed 4[th] March 2020) A Mlotha (appointed 4[th] March 2020)

Accountants

MHA Macintyre Hudson Moorgate House 201 Silbury Boulevard Central Milton Keynes MK9 1LZ

Objectives and activities

Into the Community is a Registered Charity no: 1084287, governed by its Declaration of Trust adopted on 1st September 2000. Management of Into the Community is the responsibility of the Trustees who are elected in accordance with the Declaration of Trust.

Into the Community seeks to benefit the citizens of Milton Keynes through the provision of food distribution centres and a parent and toddler group.

The objects of the Trust are:

“To promote for the benefit of the inhabitants of Milton Keynes in the County of Buckinghamshire and its surrounding area through the provision of facilities for leisure time occupation in the interests of social welfare and to advance the education of the public (including without limitation children of school and pre-school age) and relieve poverty through the provision of information, advice and vocational training.”

INTO THE COMMUNITY

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

Financial review, review of activities and future developments

The Statement of Financial Activities for the year is presented on page 6 of the financial statements.

Total charitable incoming resources equated to £600,970. The Food Bank received a total of £574,657 in the form of food donations (£196,501) and cash donations (£378,156) during 2020 whilst the Parent and Toddler group received a total of £238 in the form of subscriptions. Bank interest received amounted to £811 whilst £25,264 was received through gift aid. The profit on the activities of Into The Community amounted to £305,525. Governance costs accounted for 0.7% of total expenditure.

Donations, grants, and gifts in support of The Food Bank or Parent and Toddler group are restricted specifically for use by the project they were given for. Where individual donations, grants, and gifts are restricted it is the policy of Into The Community that these funds are utilised strictly in line with the stipulations of the donor.

It is an endeavour of the trustees to have £60,000 in reserve to remunerate staff and pay all monthly bills.

Into The Community operates The Food Bank providing local families and individuals with essential food supplies at a time when they need them most, covering the days or sometimes weeks before other parts of the social care infrastructure can come into play. To qualify for help, families or individuals need to be referred to The Food Bank by one of its many referral agents across the city of Milton Keynes.

Agents include Health Visitors, Doctors Surgeries, Probation Service and Social Services etc. ITC also operates a parent and toddler group which seeks to provide a facility for parents within the local community meet and interact with other parents, find support, and build friendships.

In deciding what activities the charity should undertake, the trustees have considered the Charity Commission’s guidance on public benefit and conclude that ITC’s objectives, aims, and activities provide identifiable benefits to the public and that these benefits are not unreasonably restricted in any way.

Food Bank

2020 was an extraordinary year for everyone, and MK Food Bank was no exception – across the year we distributed over 29,500 parcels, more than double the number given out in the previous year. This was made possible through a partnership with MK Council and a significant grant from MK Community Foundation, alongside a very large donation of food from DEFRA and the overwhelming generosity of Milton Keynes businesses, churches and community groups.

The impacts of the COVID 19 pandemic hit the Food Bank very quickly. As well as the twofold blow of a massive soar in demand coupled with a sharp decline in donations, other immediate implications included the closure of a number of referral agencies and serving centres, making access to food more difficult, and the decision of many volunteers to shield.

Council partnership

We reacted quickly, and in late March entered into a partnership with MK Council called Food Bank Xtra. The partnership aims to be flexible, agile and responsive, with its key objective being to work together to enable the supply of food parcels to the community to meet the unprecedented increased demand as a result of coronavirus. The partnership has enabled easier access to food during lockdown through a dedicated helpline and new serving centres where they were most needed across the borough. We moved into temporary larger premises and accessed redeployed Council staff to meet increased demand.

Access to food

The closure of the majority of agencies that referred to the Food Bank eg schools, doctors surgeries and support helplines presented a pressing problem of access to food. To address this we introduced a dedicated helpline, staffed by Family Centre practitioners, and used MKC and Food Bank communications platforms to get the message out to MK residents. This enabled us to continue to means test, and those needing food to request help from their homes. Having a single means of access also allowed us to react more quickly and flexibly and to collect data to inform future operations. The helpline has been a success, taking more than 7,500 calls in the period from April to December.

INTO THE COMMUNITY

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

We set up additional collection centres in locations that matched MKC data on deprivation, mainly covering the six postcode areas in which 80% of our users live (MK6, MK12, MK3, MK14, MK2, MK13). We regularly review usage at these centres and apply a flexible approach, opening new centres where needed.

As lockdown resulted in a large number of people shielding or self-isolating in their homes, we also set up a same-day home delivery service, run by ward councillors on a rota system. This was ceased at the end of August, but upon entering full lockdown again, we resumed a limited home delivery service, using community partners and applying more rigorous eligibility criteria.

People and premises

A large number of our mainly retired volunteers chose to shield when COVID hit the UK. As the work of the Food Bank was largely undertaken by up to 70 volunteers a week, this had an immediate effect. The MKC partnership enabled existing volunteers to be joined by over 200 redeployed Council workers and 35 Councillors on a rota basis. We also started to welcome supported employees back into the

Food Bank in our splitting operation in summer, working with three individuals with learning disabilities on 6- week placements.

At the start of 2020, it was already clear that we were outgrowing our premises in Stacey Bushes. The introduction of social distancing measures made it impossible to continue operations there. Within days of initial conversations with MKC we moved into a new temporary home at Saxon Court, enjoying a much larger footprint for storage, warehouse operations and distribution, and retaining Stacey Bushes for donation sorting. In 2021 we will move into a larger warehouse in Kiln Farm, funded by the Council.

Food supply and funding

In the early weeks of the pandemic, people became sick or were told to shield or self-isolate, they lost work and financial security, and the most vulnerable in society lost their support networks as everyone tried to adapt. This contributed to a huge increase in demand - rising from 250 parcels per week to over 1,000 in the first 4 weeks - and public donations dropped, meaning we had to buy food in bulk for the first time. We were able to fund these bulk purchases with large grants from MK Council and MK Community Foundation, as well as generous support from many individual and corporate supporters. Later we formed a partnership with Fareshare, through their operational arm in Milton Keynes, SOFEA, and benefitted from 230 pallets of food from their agreement with DEFRA. This was made possible by John Lewis and Partners, who gave us the use of an 18-tonne truck and driver every week to collect and deliver this food to our Saxon Court warehouse.

Following the initial drop in donations, due to food shortages in supermarkets, community group, church and school closures, support picked up again and support from the community went from strength to strength – from grants and food donations from local businesses to street collections organised via Whatsapp, and received over half a million food items in donations from the public alone.

Additional support to ‘harder to reach communities’.

These combined sources of support have enabled us not only to meet the increased demands for our 3-day emergency food parcels, but also to directly target ‘harder-to-reach' communities such as the elderly, black and ethnic minority communities, and vulnerable young people. We have done this through partnering with other charities, community groups and organisations who have direct links into these groups. Wherever possible, we have also worked with others in the community who were distributing food and other support to their residents, supporting community fridges and cooking programmes and town and parish council delivery services.

The future

A year on from the start of the crisis, while testing and vaccination programmes and financial assistance may have eased the chaos, the financial impacts of the crisis are still very keenly felt. More people are contacting us for the first time, for many reasons related directly or indirectly to COVID. In 2021, our first priority will be to maintain a more than adequate food supply, as well as funds for essential storage, processing and distribution costs. To achieve this we will continue to develop mutually beneficial partnerships, collaborating widely across the sector and with corporate and public sector supporters. We will expand our reach to support broader, diverse initiatives, and we will review our processes and distribution to ensure that everyone who needs emergency food has access to it.

INTO THE COMMUNITY

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

Parent & Toddler Group

The group operates at MKCC within school term times. The majority of families who attend live on the local estate however we do have a number of families who come from all over Milton Keynes as well as from all different ethnic groups.

An average of 20 families attended the group each week during the first few months of 2020 highest attendance being 32 families during the first part of the year.

The format of the group has not changed we still have toys and equipment being made available for the children to play with each week, a simple craft provided for the children to undertake and then snack time before the group ends with some singing. The singing time remains as popular as ever with parents and children always fully engaged and in full voice.

The group was led once more by Carys Higham, with the help of Nicola Ritchie, building new friendships and relationships.

We had to close the Parent and Toddler group in March 2020 due to the national lockdown restrictions but maintained regular contact with families offering support through telephone conversations, Whatsapp and mobile text messages and our social media channels such as FaceBook.

The Parent and Toddler group remained closed until the 4[th] May 2021 when we opened our doors once again for no more than 15 families to meet together in line with Government guidelines. It has been great to see families reconnecting once more after a difficult year.

The group will continue to provide public benefit to each family that attends – providing an opportunity to meet together, to build friendships and for the toddlers to develop their social skills and gain self-confidence.

INTO THE COMMUNITY

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

Structure, governance and management

There are four trustees of Into The Community who are required to meet at least twice a year. Originating trustees are entitled to hold office for life whilst new trustees are appointed for terms of office of three years by resolution of the trustees. Trustees may be removed from office if disqualified under the Charities Act 1993, if absent from two consecutive meetings, if removed by resolution by all other trustees, or if they resign trusteeship by notice in writing provided there are at least two continuing trustees.

Trustees’ responsibilities

Day to day management of the Food Bank is delegated to the Project Manager. Trustees receive regular updates from Nicola Ritchie who manages the mother and toddler group.

The trustees have overall responsibility to ensure Into The community has an appropriate system of controls, financial and otherwise, and to this end have commissioned an internal accounting controls and procedures document which complies with Charity Commission guidelines. The Trustees have assessed the major risks to the Charity is exposed and ensure adequate systems and procedures are in place.

Covid-19 statement

The Trustees note that as a result of increased donations, supported further by the Food Bank’s partnership with MK Council, Into The Community’s financial position has been strengthened in 2021. The Board can confirm Into the Community is able to continue operating in 2020 and further, with no concerns regarding financial viability.

Employment Issues

Into the Community employees four members of staff within the Food Bank project. The Parent and Toddler group is staffed by volunteers.

In accordance with our equal opportunities policy, Into The Community has long established fair employment practices in the recruitment, selection, retention and training of all staff and volunteers.

Full details of all Into The Community’s policies are available from their administrative offices.

Independent examiner

The trustees intend to ask the existing individual to undertake the independent examination of the charity in the following year.

The trustees' report was approved by the Board of Trustees.

..............................

F O Komolafe

Chair Dated: ......................... 20th July 2021

INTO THE COMMUNITY

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF INTO THE COMMUNITY

Notes
Income from:
Donations and charitable
Cash donations
In-kind food donations
Parent and toddler funds
Other income - Gift aid
3
Investments
4
Total income
Expenditure on:
Food Bank food distributions
Charitable activities
6,9
Net (outgoing)/incoming
resources before transfers
Gross transfers between funds
Net income for the year/
Net movement in funds
Fund balances at 1 January
2020
Fund balances at 31
December 2020
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2020
2020
2020
2019
2019
2019
£
£
£
£
£
£
-
378,156
378,156
-
98,774
98,774
-
196,501
196,501
-
132,500
132,500
238
238
-
751
751
25,264
25,264
9,490
9,490
811
-
811
979
-
979
811
600,159
600,970
979
241,515
242,494
-
120,855
120,855
-
117,372
117,372
1,825
172,765
174,590
1,648
102,672
104,320
1,825
293,620
295,445
1,648
220,044
221,692
(1,014)
306,539
305,525
(669)
21,471
20,802
1,014
(1,014)
-
669
(669)
-
-
305,525
305,525
-
20,802
20,802
-
181,496
181,496
-
160,694
160,694
-
487,021
487,021
-
181,496
181,496

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

INTO THE COMMUNITY

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2020

Notes
Fixed assets
Tangible assets
11
Current assets
Stocks
12
Debtors
13
Cash at bank and in hand
Creditors: amounts falling due within
one year
14
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
15
Unrestricted funds
2020
£
126,128
4,298
353,565
483,991
(1,605)
£
4,635
482,386
487,021
487,021
-
487,021
2019
£
54,118
801
127,550
182,469
(1,606)
£
633
180,863
181,496
181,496
-
181,496

20th July 2021 The financial statements were approved by the Trustees on .........................

..............................

M Sheratt Trustee

INTO THE COMMUNITY

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 DECEMBER 2020

Notes
Cash flows from operating activities
Cash generated from operations
Investing activities
Purchase of tangible fixed assets
Investment income received
Net cash (used in)/generated from
investing activities
Net cash used in financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year
2020
£
(4,811)
811
£
230,015
(4,000)
-
226,015
127,550
353,565
2019
£
-
979
£
3,957
979
-
4,936
122,614
127,550

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

INTO THE COMMUNITY

1 Accounting policies

Charity information

Into The Community is a registered charity in England and Wales and is unincorporated. The address of the principal office is Strudwick Drive, Oldbrook, Milton Keynes, MK6 2GT.

1.1 Accounting convention

The financial statements have been prepared in accordance with the 's [governing document], the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The is a Public Benefit Entity as defined by FRS 102.

The has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the . Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the .

1.4 Income

Income is recognised when the is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

INTO THE COMMUNITY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

1 Accounting policies

1.5 Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings 33% straight line Computers

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

1.7 Impairment of fixed assets

At each reporting end date, the reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Stocks

Items donated for resale or distribution are included in the financial statements at an identified unit cost.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

INTO THE COMMUNITY

1 Accounting policies

1.10 Financial instruments

The has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the 's balance sheet when the becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the ’s contractual obligations expire or are discharged or cancelled.

1.11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12 Leases

Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.

INTO THE COMMUNITY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

2 Critical accounting estimates and judgements

In the application of the ’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from other sources

Restricted Restricted
funds funds
2020 2019
£ £
Gift Aid Receipts
25,264 9,490
Investments
Unrestricted Unrestricted
funds funds
2020 2019
£ £
Interest receivable 811 979

4 Investments

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

INTO THE COMMUNITY

5[ Expenditure on charitable activities by fund type and activity ]

Food Bank general
Food Bank distributions net of stock movement
Parents and Toddlers
Share of support costs (see note 7)
Analysis by fund
Unrestricted funds
Restricted funds
For the year ended 31 December 2019
Unrestricted funds
Restricted funds
6
Support costs
Bank charges
Insurance
Accountancy and examination
Analysed between
Charitable activities
2020
2020
£
£
172,447
-
120,855
-
318
-
293,620
-
-
1,825
293,620
1,825
-
1,825
293,620
-
293,620
1,825
-
1,648
220,044
-
220,044
1,648
Support
costs
Governance
costs
£
£
239
-
749
-
-
837
988
837
847
1,024
Total
2020
£
172,447
120,855
318
293,620
1,825
295,445
1,825
293,620
295,445
2020
£
239
749
837
1,825
1,825
Total
2019
£
102,024
117,372
648
220,044
1,648
221,692
1,648
220,044
221,692
1,648
220,044
221,692
2019
£
249
589
810
1,648
1,648

INTO THE COMMUNITY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

7 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the Charity during the year.

8 Employees

The average monthly number of employees during the year was 4 (2019 : 4).

2020 2019
Number Number
Management and administration 4 4
Employment costs 2020 2019
£ £
Wages and salaries 67,464 74,638

Key management personnel include all persons that have authority and responsibility for planning, directing, and controlling the activities of the charity. The total compensation paid to key management personnel for services provided to the charity was £27,738 (2019 : £26,854).

There were no employees whose annual remuneration was £60,000 or more.

9 Expenditure

2020 2019
£ £
Parent and Toddlers 318 411
Food Bank Costs and Donations
Food Bank : Food Distributions and stock movement 120,855 117,732
Food Bank : Purchased Food 68,574 529
Food Bank : Salaries and Social Security Costs 67,464 74,638
Food Bank : Premises 17,519 14,217
Food Bank : Postage, Stationery and Computer Supplies 2,278 1,177
Food Bank : Publicity 3,805 984
Food Bank : Sundries and Training 458 40
Food Bank : Volunteer Costs 1,009 333
Food Bank : Depreciation 809 799
Food Bank : Vehicle Costs 10,531 9,307
Governance costs 1,825 1,885
──────── ────────
295,445 221,692
════════ ════════

For 2020, there has been an updated assessment and re-evaluation of the methods and unit prices used to value food donated in, distributed to beneficiaries, and held as stock for future distribution to beneficiaries. This has taken into account the means by which food supplies are available to beneficiaries, consideration of the future dates of products held within stock, and a revised policy to arrive at the average cost of items distributed and held. In terms of volume, applying the same average cost used in 2019, this would have shown distributions, before stock movement adjustment, of £312,257 and £150,089 additional value in stock for future distribution, reflecting the increase in activity and distributions in the exceptional year.

- 15 -

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

INTO THE COMMUNITY

10 Transfers between funds

Funds have been transferred to the General Fund to remove any funding within the Charity’s restricted and designated funds that are no longer described as such.

11 Tangible fixed assets

Fixtures/Fittings
Computers
£
£
Cost
At 1 January 2020
11,352
2,946
Additions
4,811
-
Disposals
-
(1,048)
At 31 December 2020
16,163
1,898
Depreciation and impairment
At 1 January 2020
11,008
2,693
Depreciation charged in the year
537
236
Eliminated in respect of disposals
-
(1,048)
At 31 December 2020
11,545
1,881
Carrying amount
At 31 December 2020
4,618
17
At 31 December 2019
350
283
12
Stocks
2020
£
Finished goods and goods for resale
126,128
13
Debtors
2020
£
Donations
1,469
Gift aid
2,829
______

4,298
14
Creditors: amounts falling due within one year
2020
£
Trade creditors
555
Accruals and deferred income
1,050
1,605
Total
£
14,298
4,811
(1,048)
18,061
13,701
773
(1,048)
13,426
4,635
633
2019
£
54,118
2019
£
-
801
_
801
2019
£
556
1,050
1,606

- 16 -

INTO THE COMMUNITY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

15 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Parent and Toddlers
Food Bank
Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
2020
2020
£
£
Fund balances at 31
December 2020 are
represented by:
Tangible assets
-
4,635
Current assets/(liabilities)
-
482,386
-
487,021
Balance at
1 January
2020
Net incoming
resources
Balance at
31 December
2020
£
£
£
995
(80)
915
180,501
305,605
486,106
181,496
305,525
487,021
Total Unrestricted
funds
Restricted
funds
Total
2020
2019
2019
2019
£
£
£
£
4,635
-
633
633
482,386
-
180,863
180,863
487,021
-
181,496
181,496

16 Analysis of net assets between funds

17 Related party transactions

Transactions with related parties

During the year the entered into the following transactions with related parties:

The trustees recognise that the charity Milton Keynes Christian Centre is a related party. Some of the directors/trustees of Milton Keynes Christian Centre are also trustees of Into the Community.

- 17 -