Registered Charity no. 1154984
## **In2Out**
**Trustees Annual Report and Accounts Year Ended 31st December 2020**
## **In2Out**
## **Year Ended 31st December 2020**
## **Contents Page**
||**Page**|
|---|---|
|Legal and Administrative Information|**1**|
|Trustee's Annual Report|**2**|
|Independent Examiners Report|**8**|
|Statement of Financial Activities|**9**|
|Statement of Financial Position|**10**|
|Notes to the Financial Statements|**11**|
## **In2Out**
## **Year Ended 31st December 2020**
## **Legal and Administrative Information**
## **Reference**
The Charity is called “In2Out” and is registered with the Charity Commission for England and Wales. In2Out is a Charitable Incorporated Organisation (CIO) incorporated on the 11 December 2013.
**Registered Charity Number** 1154984 **Registered Office** H M Young Offenders Institute York Road Wetherby LS22 5ED **Date of incorporation** 11th December 2013
## **The Trustees**
The trustee's who have served during the year until the date this report was approved are:
Dr Tony Fennerty _Appointed November 2017_ Jillian Myers _Appointed November 2013_ Joanna Clarkson _Appointed June 2017_ Rev Andrew Georgiou _Appointed June 2018_ Lis Wilcox _Appointed June 2017_ Terry Wilcox _Appointed June 2017_ Maggie Claridge _Appointed June 2017 Resigned December 2020_ Rev Paul Hooper _Appointed November 2013_
## **Key Management Personnel**
Executive Director Resettlement Manager Learning and Enrichment Manager **Primary Bankers** CAF Bank 25 Kings Hill Ave Kings Hill West Malling ME19 4JQ **Independent Examiner:** Nigel Wyatt BSC FCA Wyatt & Co Chartered Accountants 125 Main Street Garforth Leeds LS25 1AF
1
## **In2Out**
## **Year Ended 31st December 2020**
## **Trustee's Annual Report**
## **Objectives and activities**
## **Objectives**
To promote the relief and rehabilitation of persons who are presently, or have been, or are at risk of being detained in any penal or correctional establishment in the United Kingdom with a view to helping them better reintegrate into society and preventing reoffending by:
- Relieving their poverty and charitable need;
- Developing their capacities to identify and meet their own needs;
- Helping to find accommodation for them and their dependents.
- Developing and delivering programmes intended to change their behaviour and attitudes;
- Developing and delivering programmes that will encourage a meaningful use of their time.
The organisation shall apply Christian principles through the work so carried out.
## **Governance and Management**
Governance and oversight of the Charity is provided by a board of Trustees.
The Executive Director is responsible for the day-to-day operations.
Trustees meet formally 4 times per year, in between which the Chair and Treasurer have regular contact with the Executive Director.
Regionally-based Mentor Coordinators manage volunteers in their geographic area and take responsibility for service provision for all Participants there.
In providing oversight of the CIO, the current board of Trustees may identify a need for knowledge, skills or experience that it requires for proper governance of the organisation. This may occur as a result of the retirement of an existing Trustee, or to satisfy an emerging need or trend. It will then seek to recruit new Trustees, using a defined process, who identify with the values and charitable objects of the CIO and who can help with those requirements.
The need may initially be resolved via existing networks, referrals or recommendations or it may require more extensive recruitment activity (e.g. open advertising). Identified candidates are then appointed by formal resolution for a period of 3 years. Up to 3 consecutive terms of office are permissible.
2
## **In2Out**
## **Year Ended 31st December 2020**
## **Trustee's Annual Report**
## **Activities**
During 2020, In2Out supported 71 young people leaving custody to resettle into society. While the majority of those supported continue to be 15-18-year olds leaving HMYOI Wetherby, we also worked with young people up to 21 years old as they left other custodial establishments. Amongst the cohort that we supported we continued to see significant reduction in reoffending rates against the national statistics for their age group.
The challenges facing many young people leaving juvenile Young Offenders Institutes (YOI) are huge, coming as they do from chaotic lifestyles and fractured family contexts. Approximately 50% of the young people we worked with in 2020 have been in local authority care. Through the work of our mentors we have been able to provide support and assistance into situations where previously there has been very little.
Cooperation with Youth Offending Teams, the Probation Services and local authorities continues to help us support young people to comply with their Court or Prison orders and to best utilise the care packages available to them. Partnerships with employers, education and training establishments and housing agencies have provided many new opportunities to support successful resettlement, as well as encouraging a meaningful use of time. One-to-one mentoring has introduced new thinking skills and improved responses to difficult situations, while providing an, often lacking, element of emotional and empathetic support. Some young people have begun to engage with new communities of friends at college or in a church.
Wherever possible, there is early interaction with the young person within the prison establishment prior to release from custody. This helps to build trusting relationships that can then be carried forward into the community and support continued positive engagement with the programme.
In mid-2019 we started the Life Skills Challenge initiative delivering a 12-week, module based, life skills course covering areas such as cooking, budgeting and personal hygiene to young people on the Keppel Complex Needs unit prior to release.
Regarding governance, we wish to confirm that the Trustees, in making decisions about the activities of In2Out, have had due regard to the commission’s public benefit guidance when exercising any powers or duties to which the guidance is relevant.
## **Review of last year and future plans**
At the start of 2020 we increased the hours of our Mentor Coordinator covering the North West of England into a full-time position. Alongside a small core staff based at HMYOI Wetherby, the Mentor Coordinators and a group of volunteer mentors carry out both in-custody and in the community mentoring of our Participants, including supporting the Life Skills Challenge on the Keppel Unit.
3
## **In2Out**
## **Year Ended 31st December 2020**
## **Trustee's Annual Report**
In addition to the work undertaken by the Trustees, a further 15 or so volunteers have provided financial and accountancy support, one-to-one mentoring, administrative and fundraising support, DBS checking, chaperoning, Life Skills support, supervision and overall encouragement. 2020 was obviously an extraordinary year and many of the activities supported by volunteers were suspended from April onwards.
Future Plans – the challenges of 2020, particularly around access to young people in custody and restrictions on meeting those already in the community mean that the focus of the first half of 2021 will be on re-establishing our pre-COVID capacity. This is both in terms of staff returning from furlough, but most importantly in the swift identification of those boys qualifying for our services, particularly in HMYOI Wetherby, who may have been missed during 2020.
Beyond that we plan to continue to improve the geographic spread of the support that we offer, where necessary through the recruitment of further staff and volunteers, but also through the deepening of network connections with partner organisations and statutory services across the north of England.
## **Achievements and performance**
## **Measuring Outcomes**
Our key charitable objective is to reduce reoffending by young people leaving custody. The reoffending rate of our Participants within 12 months of release into the community is therefore a key performance indicator. Analysis of our 2020 data shows a reduction of recidivism by those supported by In2Out of at least 50% when compared to the national statistics for this age group. Amongst the In2Out supported Participants aged 15-18 years the 12-month reoffending drops from the national rate of over 65% to under 25%.
Notwithstanding this, whilst some of our Participants have returned to custody, many who have had a long history of offending have remained accountable to In2Out and stayed out of trouble for much longer and the severity of the offences by those who do ‘cross the line’ again is much lower.
## **Service Delivery**
Mentoring and Befriending by In2Out is facilitated by 4 regionally focused Mentor Coordinators covering the areas of West Yorkshire & South Yorkshire, North Yorkshire and Humberside, the North West and the North East. In addition, a further part-time Mentor Coordinator provides ‘floating’ support to other areas as needed. Mentor Coordinators recruit and supervise a dedicated network of Volunteer Mentors supporting young people locally as they return to areas across the North of England.
4
## **In2Out**
## **Year Ended 31st December 2020**
## **Trustee's Annual Report**
During 2020, In2Out received 52 new referrals for support (a significant drop from almost 100 in 2019), and we went on to support 71 young people as they prepared for release from custody and then reintegrated back into society in their communities, including some Participants from previous years. In total, we had contact with over 104 young people throughout 2020.
With reduced access to the prisons for much of 2020 a number of staff were placed on furlough under the government’s Job Retention Scheme and were brought back progressively as opportunities have reopened throughout the year. While face-to-face contacts with young people were not possible from late March onwards with young people in prison, we have maintained contact, including processing new participants through extensive use of emails, letters, and phone. During the spring and early summer, we also produced a weekly newsletter and puzzle sheets for all the young people in HMYOI Wetherby and for our participants in other prisons as well as those in the community.
Each young person is unique and as a result has unique needs, the response to which must be tailored accordingly to achieve the best outcome. Our mentors support across the range of recognised resettlement pathways of ‘Accommodation’, ‘Education, Training & Employment’, ‘Health, Substance Misuse’, ‘Relationships’, ‘Finance, Benefits & Debt’, ‘Attitudes and Thinking’, as well as ‘Faith’, ‘Emotions’ ‘Offending Behaviour’ and ‘Life Skills’.
## **Delivery Partnerships**
Our work with young people prior to release has been made possible through the positive working relationships we have custodial establishments. HMYOI Wetherby continues to be our primary feed for 15-18-year-old Participants, with significant referrals from both Chaplaincy and Resettlement teams. In addition, we continue to have excellent collaboration with HMYOI Deerbolt and the Chaplaincy at HMP/YOI Moorlands, HMP Hull and HMP Durham.
Post-release support continues to be provided in collaboration with the local authority Youth Offending Teams and Her Majesty's Prison and Probation Services, with strong working relationships with both statutory services in all the key geographic areas of return in which we work.
## **Working Practices**
In support of our Mentors, we provide online induction and safeguarding training, as well as the In2Out Mentoring and Befriending Methodology manual, supported by well-established policies and procedures. Quarterly Training events contribute to continuous personal development for all our staff, combining practical sessions looking at developing best practice within our core focus on mentoring, as well bringing in outside professionals for more targeting input of key related areas. During 2020 only one Quarterly Training was able to take place. However, staff did undertake online training in areas including Safeguarding, ‘Adultification’, Constructive Resettlement, Identity Shift and Gangs. In addition to these inputs, each staff member was provided with regular professional staff supervision sessions with a local provider.
5
## **In2Out**
## **Year Ended 31st December 2020**
## **Trustee's Annual Report**
## **Providing Local Presence**
Our office, immediately outside the main gate at HMYOI Wetherby and provided courtesy of the Governor of the establishment, allows In2Out staff with the required security clearance easy access to the prison to meet regularly with young people in custody. The location also greatly facilitates us meeting with all the relevant statutory agencies working with the young person prior to release. While for the most part staff have been based at home rather than the office, following a professionally supported risk assessment and having established a safe working environment, we continued to maintain a reduced presence there throughout the COVID pandemic.
## **Financial review**
## **Reserves Policy**
In addition to all restricted funds, In2Out will hold unrestricted cash reserves to ensure that all of its budgeted operations are appropriately funded, with a goal to secure an ongoing balance of 3-6 months of all budgeted expenditure.
The charity held unrestricted reserves of £125,512 at the end of 2020 which amounted to 6 months of budgeted expenditure.
## **Source and Application of Funds**
Funds for the operation of In2Out during 2020 came mostly from several Trust and Foundation funders, with additional funds coming from supporting churches and personal gifts.
The application of funds has been almost entirely focused on the direct support of the In2Out Participants, through the provision of salaries and expenses of 4 full-time and 7 part-time workers, as well as all volunteer expenses.
6
## **In2Out**
## **Year Ended 31st December 2020**
## **Trustee's Annual Report**
## **Job Retention Scheme Furlough**
With the lockdown of HMYOI Wetherby and all custodial establishments effective from late March 2020, as well as severe restrictions on meeting in the community, the decision was taken to furlough 5 staff in May 2020 under the government’s Job Retention Scheme (JRS). It was clear at that point that we did not have enough work for all staff and there was also considerable uncertainty about the impact of COVID on the future funding landscape.
In July, an increase in workload and the introduction of the flexible furlough meant that a number of furloughed staff were able to return to work ‘part-time’, with the balance of their salaries covered by the JRS. Two further staff members were asked to join the scheme in November and December respectively in the face of renewed restrictions.
At the end of December 2020 6 staff remain on reduced hours and one staff member remained fully furloughed. In total, for the period May through December 2020 In2Out received £27,654 under the government scheme to support the salaries of these staff.
## **Approved by the Trustees**
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Name of Trustee:
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Signed on behalf of the Trustees:
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Date of approval:
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7
## **In2Out**
## **Year Ended 31st December 2020**
## **Independent Examiners Report**
I report to the trustees on my examination of the financial statements of In2Out ('the charity') for the year ended 31 December 2020.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements 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 145(5)(b) of the Act.
## **Independent examiner's statement**
I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or
2. the financial statements do not accord with those records; or
3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Nigel Wyatt BSC FCA Independent Examiner 125 Main Street Garforth Leeds LS25 1AF
Date:
8
## **In2Out**
## **Year Ended 31st December 2020**
## **Statement of Financial Activities**
||||**2020**||2019|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|**Total**|Total|
|||Funds|Funds|**Funds**|Funds|
||**Note**|£|£|**£**|£|
|**Income**||||||
|Donations and legacies|**2**|50,029|284,556|**334,584**|220,858|
|Activities for generating income|**3**|930|-|**930**|25,083|
|Other Income|**4**|82|-|**82**|147|
|||──────────|──────────|──────────|──────────|
|**Total Income**||51,041|284,556|**335,597**|246,088|
|||──────────|──────────|──────────|──────────|
|**Expenditure**||||||
|Expenditure on charitable activities|**6**|15,046|230,229|**245,275**|207,636|
|Activities for generating income|**7**|1,250|3,740|**4,990**|8,713|
|||──────────|──────────|──────────|──────────|
|**Total Expenditure**||16,296|233,969|**250,265**|216,349|
|||──────────|──────────|──────────|──────────|
|||──────────|──────────|──────────|──────────|
|**Net income / (expenditure)**||34,744|50,587|**85,331**|29,740|
|||──────────|──────────|──────────|──────────|
|**Net income and net movement in funds**||||||
|Total funds brought forward|**13**|90,767|102,173|**192,940**|163,201|
|Transfers|**13**|-|-|**-**|-|
|||──────────|──────────|──────────|──────────|
|**Total funds carried forward**|**13**|125,512|152,760|**278,272**|192,941|
|||──────────|──────────|──────────|──────────|
All income and expenditure derive from continuing activities.
The statement is a combined Statement of Financial Activities and Income and Expenditure Account for the purposes of meeting both companies act and charity SORP reporting requirements.
9
## **In2Out**
## **Year Ended 31st December 2020**
## **Statement of Financial Position**
|||**2020**|**2019**|
|---|---|---|---|
||**Note**|**£**|**£**|
|**Current assets**||||
|Debtors|**11**|34,445|20,563|
|Cash at bank and in hand||246,794|172,378|
|||──────────|──────────|
|||281,239|192,941|
|**Creditors: amounts falling due within one year**|**12**|2,968|-|
|||──────────|──────────|
|**Net current assets**||278,272|192,941|
|||──────────|──────────|
|**Total assets less current liabilities**||278,272|192,941|
|||──────────|──────────|
|**Net assets**|**14**|278,272|192,941|
|||──────────|──────────|
|**Funds of the charity**||||
|Restricted funds|**13**|152,760|102,173|
|Unrestricted funds||125,512|90,767|
|||──────────|──────────|
|**Total charity funds**||278,272|192,941|
|||──────────|──────────|
## **Directors Responsibilities**
These financial statements were approved by the board of trustees and authorised for issue :
**Name of Trustee:** ─────────────────────────────────────────────────── **Signed on behalf of the Trustees:** ─────────────────────────────────────────────────── **Date of approval:** ───────────────────────────────────────────────────
10
## **In2Out**
## **Year Ended 31st December 2020**
## **Notes to the Financial Statements**
## **1 Accounting Policies**
## **Basis of Preparation**
The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities Financial Reporting Standards applicable in the UK and Republic of Ireland (Charities SORP 2019 FRS 102) and the Charities Act 2011.
## **Assessment of Going Concern**
Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.
## **Fund Accounting**
Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have set aside resources for a specific purpose.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
## **Incoming Resources**
All incoming resources are recognised once the charity has entitlement to the resources, it is probable that the resources will be received, and the monetary value of incoming resources can be measured with sufficient reliability.
• All voluntary income from supporters are recognised as donations and are included in full, with associated Gift Aid receivable in the Statement of Financial Activities.
• Grants where entitlement is not conditional on the delivery of specific performance by the charity are recognised when the charity becomes unconditionally entitled to the grant.
• Income resources from charitable trading activities such as the letting of the building are accounted for when invoices are drawn up (as the point of entitlement).
• Donated services and facilities are included at the value to the charity where this can be quantified and the donation is material to the accounts.
• Gifts in Kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.
• Volunteer time, the value of voluntary support for the work of the charity is not included in the accounts but is described in the accounts.
• Investment Income is included in the accounts when receivable.
11
## **In2Out**
## **Year Ended 31st December 2020**
## **Notes to the Financial Statements**
## **Resources expended**
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
## **Governance Costs**
Include costs of the preparation and examination of statutory accounts, the costs of the trustees' meetings and cost of any legal advice to trustees on governance or constitutional matters.
## **Liability Recognition**
Abilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
## **Tangible fixed assets**
All assets costing more than £500 are capitalised and at historic cost. Fixed assets are stated at cost less accumulated depreciation. Depreciation is charged on furniture and equipment which is written off on a straight-line basis over time, estimated useful live of the asset.
## **Pensions**
The charity operates a defined contribution pension scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.
## **Operating Leases**
Rental charges payable under operating leases are charged on a straight line basis over the terms of the lease.
## **Taxation**
The charity is exempt from tax on its charitable activities.
12
## **In2Out**
## **Year Ended 31st December 2020**
## **Notes to the Financial Statements**
## **2 Donations and legacies**
||Unrestricted
Funds|Restricted
Funds|**Total**
**Funds**
**2020**|
|---|---|---|---|
||£|£|**£**|
|**Donations**||||
|Church Offering|163|-|**163**|
|Gift Aid|4,866|14|**4,879**|
|Legacies|-|-|**-**|
|Personal Donations|19,681|1,009|**20,690**|
||──────────|──────────|──────────|
||24,710|1,023|**25,733**|
|**Grants and Contract Income**||||
|Charitable Grants|17,250|209,698|**226,948**|
|Corporate Grants|-|-|**-**|
|Custodial Establishments|-|-|**-**|
|Government Grants|-|27,654|**27,654**|
|Faith Group Grants|8,069|1,300|**9,369**|
|Statutory Organisations|-|44,882|**44,882**|
||──────────|──────────|──────────|
||25,319|283,533|**308,852**|
||──────────|──────────|──────────|
|**Total**|50,029|284,556|**334,584**|
||──────────|──────────|──────────|
## **Government Grants**
During the year In2Out received government grants through the Covid-19 job retention scheme. The total amount received during the year was £27,654.
13
## **In2Out**
## **Year Ended 31st December 2020**
## **Notes to the Financial Statements**
||Unrestricted
Funds|Restricted
Funds|**Total**
**Funds**
**2019**|
|---|---|---|---|
||£|£|**£**|
|**Donations**||||
|Church Offering|110|-|**110**|
|Gift Aid|1,539|-|**1,539**|
|Legacies|-|-|**-**|
|Personal Donations|18,118|-|**18,118**|
||──────────|──────────|──────────|
||19,766|-|**19,766**|
|**Grants and Contract Income**||||
|Charitable Grants|319|156,230|**156,549**|
|Corporate Grants|-|-|**-**|
|Custodial Establishments|||**-**|
|Government Grants|-|-|**-**|
|Faith Group Grants|22,100|1,880|**23,980**|
|Statutory Organisations|-|20,563|**20,563**|
||──────────|──────────|──────────|
||22,419|178,672|**201,091**|
||──────────|──────────|──────────|
|**Total**|42,186|178,672|**220,858**|
||──────────|──────────|──────────|
|**Activities for generating income**||||
||Unrestricted
Funds|Restricted
Funds|**Total**
**Funds**
**2020**|
||£|£|**£**|
|Fund Raising Events|930|-|**930**|
||──────────|──────────|──────────|
||930|-|**930**|
||──────────|──────────|──────────|
||Unrestricted
Funds|Restricted
Funds|**Total**
**Funds**
**2019**|
||£|£|**£**|
|Fund Raising Events|25,083|-|**25,083**|
||──────────|──────────|──────────|
||25,083|-|**25,083**|
||──────────|──────────|──────────|
## **3 Activities for generating income**
14
## **In2Out**
## **Year Ended 31st December 2020**
## **Notes to the Financial Statements**
## **4 Other Income**
|**Other Income**||||
|---|---|---|---|
||||**Total**|
||Unrestricted|Restricted|**Funds**|
||Funds|Funds|**2020**|
||£|£|**£**|
|Bank Interest|82|-|**82**|
||──────────|──────────|──────────|
||82|-|**82**|
||──────────|──────────|──────────|
||Unrestricted
Funds|Restricted
Funds|**Total**
**Funds**
**2019**|
||£|£|**£**|
|Bank Interest|147|-|**147**|
||──────────|──────────|──────────|
||147|-|**147**|
||──────────|──────────|──────────|
## **5 Donated goods, facilities and services**
In2out are provided office space on site at HM YOI Wetherby in order to facilitate the work that they carry out. There is no charge for the use of this office space and it is not possible to attribute an estimated cost to this donated facility due to it unique nature and location.
## **6 Expenditure on charitable activities by expenditure type**
||||**Total**|
|---|---|---|---|
||Unrestricted|Restricted|**Funds**|
||Funds|Funds|**2020**|
||£|£|**£**|
|Equipment Costs|201|735|**936**|
|Governance Costs**|1,301|-|**1,301**|
|Operations Costs|4,248|4,686|**8,934**|
|Participant Costs|1,793|8,769|**10,562**|
|Staff Costs|6,884|212,285|**219,169**|
|Volunteer Costs|619|3,754|**4,373**|
||──────────|──────────|──────────|
||15,046|230,229|**245,275**|
||──────────|──────────|──────────|
|**Governance Costs****||||
|Trustee Expenses|41|-|**41**|
|Accountants and Independent Examination|1,260|-|**1,260**|
||──────────|──────────|──────────|
||1,301|-|**1,301**|
||──────────|──────────|──────────|
15
## **In2Out**
## **Year Ended 31st December 2020**
## **Notes to the Financial Statements**
||||**Total**|
|---|---|---|---|
||Unrestricted|Restricted|**Funds**|
||Funds|Funds|**2019**|
||£|£|**£**|
|Equipment Costs|32|1,918|**1,950**|
|Governance Costs**|32|-|**32**|
|Operations Costs|2,029|4,700|**6,730**|
|Participant Costs|1,412|3,939|**5,351**|
|Staff Costs|37,827|152,883|**190,710**|
|Volunteer Costs|359|2,505|**2,864**|
||──────────|──────────|──────────|
||41,692|165,945|**207,636**|
||──────────|──────────|──────────|
|**Governance Costs****||||
|Trustee Expenses|-|-|**-**|
|Accountants and Independent Examination|-|-|**-**|
||──────────|──────────|──────────|
||41,692|165,945|**207,636**|
||──────────|──────────|──────────|
## **7 Expenditure on activities for generating income**
||||**Total**|
|---|---|---|---|
||Unrestricted|Restricted|**Funds**|
||Funds|Funds|**2020**|
||£|£|**£**|
|Communication & Fundraising costs|265|1,591|**1,856**|
|Membership fees|75|159|**234**|
|Website build & maintenance|909|1,990|**2,900**|
||──────────|──────────|──────────|
||1,250|3,740|**4,990**|
||──────────|──────────|──────────|
||||**Total**|
||Unrestricted|Restricted|**Funds**|
||Funds|Funds|**2019**|
||£|£|**£**|
|Communication & Fundraising costs|3,450|4,929|**8,379**|
|Membership fees|135|199|**334**|
|Website build & maintenance|-|-|**-**|
||──────────|──────────|──────────|
||3,585|5,128|**8,713**|
||──────────|──────────|──────────|
16
## **In2Out**
## **Year Ended 31st December 2020**
## **Notes to the Financial Statements**
## **8 Independent examination fees**
Fees payable to the independent examiner for:
|**Independent examination fees**
Fees payable to the independent examiner for:|||
|---|---|---|
||**2020**|**2019**|
||**£**|**£**|
|Independent examination and preparation of the financial|1,260|-|
|Bookkeeping and reporting services|2,160|-|
||──────────|──────────|
||3,420|-|
||──────────|──────────|
## **9 Staff costs**
The total staff costs and employee benefits for the reporting period are analysed as follows:
||**2020**|**2019**|
|---|---|---|
||**£**|**£**|
|Wages and salaries|189,892|154,469|
|Social security costs|9,086|7,506|
|Employer contributions to pension plans|9,500|7,394|
||──────────|──────────|
||208,478|169,369|
||──────────|──────────|
The average head count of employees during the year was as follows:
||**2020**|**2019**|
|---|---|---|
|Average Head Count|11.00|9.25|
No employee received employee benefits of more than £60,000 during the year was as follows:
||**2020**|**2019**|
|---|---|---|
|More than £60,000|0|0|
## **Key Management Personnel**
The charity considers its key management personnel to be the Executive Director, Resettlement Manager and the Learning and Enrichment Manager. The total employee benefits received by key management were as follows:
||**2020**|**2019**|
|---|---|---|
||**£**|**£**|
|Key management personnel employee benefit|99,766|86,997|
17
## **In2Out**
## **Year Ended 31st December 2020**
## **Notes to the Financial Statements**
## **10 Trustee remuneration and expenses**
During the year one trustee incurred out of pocket expenses (2019: 1) for travel costs which were reimbursed during the year totalling £40.80 (2019: £32).
## **11 Debtors**
||**2020**|**2019**|
|---|---|---|
||**£**|**£**|
|Accrued Income|34,445|20,563|
||──────────|──────────|
||34,445|20,563|
||──────────|──────────|
|**Creditors: amounts falling due within one year**|||
||**2020**|**2019**|
||**£**|**£**|
|Accruals|1,260|-|
|Trade Creditors|1,708|-|
||──────────|──────────|
||2,968|-|
## **12 Creditors: amounts falling due within one year**
## **13 Analysis of Charitable Funds**
||||||**31 Dec**|
|---|---|---|---|---|---|
||1 Jan 2020|Income|Expenditure|Transfers|**2020**|
||£|£|£|£|**£**|
|**Unrestricted Funds**||||||
|General Fund|90,767|51,041|(9,706)|(10,000)|**122,102**|
|Designated Funds||||||
|North East|-|-|(6,591)|10,000|**3,409**|
||──────────|──────────|──────────|──────────|──────────|
|**Total**|90,767|51,041|(16,296)|-|**125,512**|
||──────────|──────────|──────────|──────────|──────────|
18
## **In2Out**
## **Year Ended 31st December 2020**
## **Notes to the Financial Statements**
||||||**31 Dec**|
|---|---|---|---|---|---|
||1 Jan 2020|Income|Expenditure|Transfers|**2020**|
||£|£|£|£|**£**|
|**Restricted Funds**||||||
|Client Home Set-up|110|-|(110)|-|**-**|
|HMYOI Gifts|1,856|2,562|(3,534)|-|**884**|
|Balcombe Charitable Trust|10,000|-|(10,000)|-|**-**|
|Generation Trust|2,000|-|(2,000)|-|**-**|
|BBC Children In Need (small)|5,444|10,000|(10,007)|-|**5,437**|
|BBC Children In Need (large)|3,896|36,458|(35,900)|-|**4,454**|
|Drapers|5,236|-|(5,236)|-|**-**|
|Allen Lane Foundation|805|-|(805)|-|**-**|
|Hilden Charitable Trust|2,458|-|(2,458)|-|**-**|
|Sir George Martin Trust|425|-|(425)|-|**-**|
|Tudor Trust|17,254|30,000|(43,617)|-|**3,637**|
|Stansfield Charitable Trust|1,000|-|(1,000)|-|**-**|
|Provincial Walsh Trust|500|-|(500)|-|**-**|
|Ministry of Justice Learning &
Enrichment|20,563|41,582|(46,543)|-|**15,601**|
|Pat Newman Memorial Trust|2,000|2,000|(2,000)|-|**2,000**|
|Joseph Rank Trust|15,000|15,000|(13,705)|-|**16,295**|
|Bramall Foundation|13,626|15,000|(7,350)|-|**21,276**|
|Sylvia & Colin Shepherd Trust|-|2,000|(594)|-|**1,406**|
|George A Moore Trust|-|5,000|-|-|**5,000**|
|Lloyd's Bank Foundation|-|33,000|(1,250)|-|**31,750**|
|Fort Foundation|-|2,500|(2,500)|-|**-**|
|Jose and Paul Rhodes Trust|-|1,000|(1,000)|-|**-**|
|Garfield Weston Foundation|-|25,000|(12,210)|-|**12,790**|
|Violence Reduction Unit|-|3,300|(3,300)|-|**-**|
|AB Charitable Trust|-|10,000|-|-|**10,000**|
|David Brooke Charity|-|2,500|(270)|-|**2,230**|
|Masonic Charitable Foundation|-|5,000|-|-|**5,000**|
|Henry Smith Charity|-|15,000|-|-|**15,000**|
|Covid-19 Job Retention|-|27,655|(27,655)|-|**-**|
|Scheme Grants||||||
||──────────|──────────|──────────|──────────|──────────|
|**Total**|102,173|284,555|(233,969)|-|**152,760**|
||──────────|──────────|──────────|──────────|──────────|
||──────────|──────────|──────────|──────────|──────────|
|**Total Funds**|192,940|335,597|(250,265)|-|**278,272**|
||──────────|──────────|──────────|──────────|──────────|
19
## **In2Out**
## **Year Ended 31st December 2020**
## **Notes to the Financial Statements**
## **Fund transfers**
During the year the trustee's transferred £10,000 from the unrestricted fund to the North East Designated Fund.
## **Fund descriptions for material funds**
HMYOI Support Supporting benefits to residents in HMYOI Wetherby Balcombe Charitable Trust Supporting Executive Director salary BBC Children In Need (small) Supporting salary of West Yorkshire Mentor Coordinator BBC Children In Need (large) Supporting salary, expenses and training of the Resettlement Manager Drapers Supporting core costs of the organisation Sir George Martin Trust Supporting salary of Yorkshire Mentor Coordinators Tudor Trust Supporting core costs of the organisation Ministry of Justice Learning & Pre-release Life Skills project on Keppel Unit Enrichment Pat Newman Memorial Trust Supporting the salary of the Executive Director Joseph Rank Trust Supporting core costs of the organisation Bramall Foundation Supporting salary of Volunteer Coordinator, plus training and induction Sylvia & Colin Shepherd Trust Supporting salary of Yorkshire Mentor Coordinators George A Moore Trust Supporting salary of Yorkshire Mentor Coordinators Lloyd's Bank Foundation Supporting core costs of the organisation Fort Foundation Supporting the salary of the North West Mentor Coordinator Garfield Weston Foundation Supporting core costs of the organisation Violence Reduction Unit Supporting mentoring of young people in South and West Yorkshire AB Charitable Trust Supporting core costs of the organisation David Brooke Charity Supporting direct participant costs including leaving custody kits and mobile phones etc
Masonic Charitable Foundation Supporting core costs of the organisation Henry Smith Charity Supporting core costs of the organisation Covid-19 Job Retention Covid-19 job Retention Scheme Grants for employees on furlough due Scheme Grants to the pandemic
20
## **In2Out**
## **Year Ended 31st December 2020**
## **Notes to the Financial Statements**
## **14 Analysis of net assets between funds**
||||**Total**|
|---|---|---|---|
||Unrestricted|Restricted|**Funds**|
||Funds|Funds|**2020**|
||£|£|£|
|Current Assets|128,480|152,760|**281,238**|
|Creditors less than 1 year|(2,968)|-|**(2,968)**|
||──────────|──────────|──────────|
||125,512|152,760|**278,272**|
||──────────|──────────|──────────|
## **15 Events after the Reporting Period**
After the year end a non-adjusting post balance sheet event took place. At the start of January 2021 the UK Government announced a further lockdown in England that was expected to last until the end of March 2021 but the stay at home message could be extended further. It is estimated that the financial effect from the lockdown and extension of the Job Retention Scheme will see an estimated income of £10,000 come in between January and March 2021.
## **16 Related party transactions**
There were no related party transactions during the year (2019: £0).
## **17 Prior Period Adjustment Transition to FRS102**
The 31/12/2020 financial year is the first year in which the charity prepared the year end accounts under accruals accounting SORP FRS102. As part of this transition a prior period adjustment to the 2019 debtors and restricted fund closing balance has taken place in order to ensure the accounting periods are comparative.
In January 2020 £20,562.5 of funding for the Ministry of Justice Learning & Enrichment fund was received that related to service provided during the 2019 financial year. This has been adjusted so that it is no longer showing as income 2020 but is recognised as accrued income within 2019.
||Adjusted 2019|Original 2019|
|---|---|---|
||Balance|Balance|
||£|£|
|**Income**|||
|Grants and Contract Income|201,091|180,529|
|**Debtors**|||
|Accrued income|20,563|-|
|**Restricted Funds**|||
|Total Restricted Fund Balance|102,173|81,610|
21