Registered Charity no. 1154984
In2Out
Trustees' Annual Report and Accounts Year Ended 31st December 2025
In2Out
Year Ended 31st December 2025
Contents Page
| Page | |
|---|---|
| Legal and Administrative Information | 1 |
| Trustees' Annual Report | 2 |
| Independent Examiner's Report | 7 |
| Statement of Financial Activities | 8 |
| Statement of Financial Position | 9 |
| Notes to the Financial Statements | 10 |
In2Out
Year Ended 31st December 2025
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 Offender Institution York Road Wetherby LS22 5ED Date of Incorporation 11th December 2013
The Trustees
The trustees who have served during the year until the date this report was approved are:
Dr Tony Fennerty Appointed November 2017 Joanna Clarkson Appointed June 2017 Rev Andrew Georgiou Appointed June 2018 Lis Wilcox Resigned November 2025 Terry Wilcox Appointed June 2017 Mike Davies Appointed June 2021 Peter Gibson Appointed January 2023 Kerry Bell-Saunders Appointed January 2023 Trefor Giles Appointed September 2023 Jo Lynch Appointed September 2025 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 2025
Trustees’ 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:
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Relieving their poverty and charitable need;
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Developing their capacities to identify and meet their own needs;
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Helping to find accommodation for them and their dependents.
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Developing and delivering programmes intended to change their behaviour and attitudes;
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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 2025
Trustees’ Annual Report
Activities
During 2025, In2Out supported 103 young people leaving custody to resettle into society. While the majority of those supported are 15-18-year-olds leaving HMYOI Wetherby, we also work with young people up to 21 years old as they leave other custodial establishments and with those who continue to access the services we offer beyond the initial engagement period. Amongst the cohort that we supported we continued to see a significant reduction in reoffending rates against the national statistics for their age group.
In 2025, 17% of the young people we supported were aged 19 years and over and also 17% were 16 years or younger, with the majority 66% aged 17-18 years old. 14 young people received continuing support after successfully completing 12 months in the community. In the majority of cases, this longer-term support was much less intense and does not look like that received by those recently released from custody, but it continues to point to a ‘gap’ in many young people’s support networks that continues to be filled by their mentor, long after our initial involvement.
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. Over 65% of the young people we worked with in 2025 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 faith community.
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.
Although females have not been housed at HMYOI Wetherby since October 2024, we continued to support a number (4) both in the community and in other custodial establishments who had requested support during their time in HMYOI Wetherby.
59, or 95% of those eligible young people on the Keppel Complex Needs and Napier Enhanced Support units, engaged in the 12-week, module based, Foundations course, supporting the most vulnerable young people approaching transitions. The course covered areas such as cooking, budgeting, relationships and personal hygiene. Despite a number being on long sentences and so moving to the adult estate, 75% of the young people completing the course referred themselves for In2Out Resettlement Mentoring in the community.
An unforeseen transition in Mentoring staff in the Midlands meant that we were restricted in offering support to as many young people returning to the region as we had hoped. Despite this 16 young people were supported as they returned to communities across Midlands. Progress was also made in securing new funding for the region and this should allow further progress in 2026.
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.
3
In2Out
Year Ended 31st December 2025
Trustees’ Annual Report
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 Foundations course on the Keppel and Napier Units.
In addition to the work undertaken by the Trustees, a further 15 or so volunteers have provided oneto-one mentoring, administrative and fundraising support, chaperoning, Foundations support, supervision and overall encouragement.
The number of young people held in HMYOI Wetherby saw a steady decline throughout 2025, eventually settling at around 100 at the close of the year. Despite the fall in overall numbers the number of new enquirers, remained largely consistent with prior years at almost 50. Throughout the year, between 40-50 young people were being supported, either in custody or the community, at any one time.
Future Plans
We continue to see the need for additional mentoring support to be available to young people returning to the Midlands and will continue our recruitment efforts in 2026 to expand that capacity. The potential also still remains to explore taking future referrals straight from HMYOI Werrington, near Stoke-on-Trent, from where many of the young people return to the Midlands region.
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 2025 data once again shows a reduction of recidivism by those supported by In2Out of at least 75% 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 around 66% to under 15%.
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 5 regionally focused Mentor Coordinators covering the areas of West Yorkshire & South Yorkshire, North Yorkshire and Humberside, the North West and the Midlands. Mentor Coordinators recruit and supervise a number of Volunteer Mentors supporting young people locally as they return to areas across the North of England.
During 2025, In2Out received 46 new referrals for support, and we went on to support 103 young people as they prepared for release from custody and then reintegrated back into society in their communities, including some Participants from previous years.
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’.
4
In2Out
Year Ended 31st December 2025
Trustees’ Annual Report
Delivery Partnerships
Our work with young people prior to release has been made possible through the positive working relationships we have established with Young Offenders Institutions. 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 a number of other regional custodial establishments, particularly those taking In2Out Participants who have turned 18 years old and must complete the last months of their sentences in the adult estate.
Post-release support continues to be provided in collaboration with the Youth Offending Teams 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 as bringing in outside professionals for more targeting input of key related areas. All staff and trustees undertake annual Safeguarding training at Level 2. In addition to these inputs, each staff member was provided with regular professional staff supervision sessions with a local provider.
Providing Local Presence
Our office, immediately outside the main gate at HMYOI Wetherby and provided courtesy of the Governor, 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.
5
In2Out
Year Ended 31st December 2025
Trustees’ Annual Report
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 6-9 months of all budgeted expenditure.
The charity held unrestricted reserves of £222,095 at the end of 2025 which amounted to 6 months of budgeted expenditure.
Source and Application of Funds
Funds for the operation of In2Out during 2025 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 3 full-time and 7part-time workers, as well as all volunteer expenses.
Approved by the Trustees
Jo Clarkson
Name of Trustee:
Signed on behalf of the Trustees: _______
Date of approval:
18/07/2026
6
In2Out
Year Ended 31st December 2025
Independent Examiner's Report
I report to the trustees on my examination of the financial statements of In2Out ('the charity') for the year ended 31 December 2025.
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:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the financial statements do not accord with those records; or
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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: 20/07/2026
7
In2Out
Year Ended 31st December 2025
Statement of Financial Activities
| Statement of Financial Activities | |||||
|---|---|---|---|---|---|
| 2025 | 2024 | ||||
| Unrestricted | Restricted | Total | Total | ||
| Funds | Funds | Funds | Funds | ||
| Note | £ | £ | £ | £ | |
| Income | |||||
| Donations and legacies | 2 | 88,058 | 380,521 | 468,579 | 272,525 |
| Activities for generating income | 3 | 27,380 | 12,054 | 39,434 | 47,510 |
| Other income | 4 | 4,256 | - | 4,256 | 5,418 |
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| Total Income | 119,694 | 392,575 | 512,269 | 325,453 | |
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| Expenditure | |||||
| Expenditure on charitable activities | 6 | 120,142 | 286,501 | 406,643 | 374,116 |
| Activities for generating income | 7 | 3,382 | - | 3,382 | 7,351 |
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| Total Expenditure | 123,524 | 286,501 | 410,025 | 381,467 | |
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| Net income / (expenditure) | (3,830) | 106,074 | 102,244 | (56,014) | |
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| Net Income and Net Movement In Funds | |||||
| Total funds brought forward | 14 | 226,115 | 19,419 | 245,534 | 301,548 |
| Transfers | 14 | (190) | 190 | - | - |
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| Total Funds Carried Forward | 14 | 222,095 | 125,683 | 347,778 | 245,534 |
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All income and expenditure derive from continuing activities.
8
In2Out
Year Ended 31st December 2025
Statement of Financial Position
| Statement of Financial Position | |||
|---|---|---|---|
| 2025 | 2024 | ||
| Note | £ | £ | |
| Fixed Assets | |||
| Tangible fixed assets | 11 | 391 | 2,016 |
| Current Assets | |||
| Debtors | 12 | 70,786 | 7,344 |
| Cash at bank and in hand | 279,919 | 239,035 | |
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| 350,705 | 246,379 | ||
| Creditors: Amounts Falling Due Within One Year | 13 | 3,318 | 2,861 |
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| Net Current Assets | 347,387 | 243,518 | |
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| Total Assets Less Current Liabilities | 347,778 | 245,534 | |
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| Net Assets | 15 | 347,778 | 245,534 |
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| Funds of the Charity | |||
| Restricted funds | 125,683 | 19,419 | |
| Unrestricted funds | 222,095 | 226,115 | |
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| Total Charity Funds | 14 | 347,778 | 245,534 |
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These financial statements were approved by the board of trustees and authorised for issue :
Jo Clarkson
Name of Trustee: ─────────────────────────────────────────────────── Signed on behalf of the Trustees: ─────────────────────────────────────────────────── Date of approval:
18/07/2026
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9
In2Out
Year Ended 31st December 2025
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
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.
10
In2Out
Year Ended 31st December 2025
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
Liabilities 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 £1,000 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 life of the asset.
Computer Equipment 25% straight line
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.
Judgements and Key Sources of Estimation Uncertainty
There have been no significant judgements (apart from those involving estimates) made in the process of preparing the financial statements. There have been no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.
11
In2Out
Year Ended 31st December 2025
Notes to the Financial Statements
2 Donations and Legacies
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2025 | |
| £ | £ | £ | |
| Donations | |||
| Gift Aid | 5,947 | 1,842 | 7,789 |
| Personal Donations | 31,586 | - | 31,586 |
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| 37,533 | 1,842 | 39,375 | |
| Grants and Contract Income | |||
| Charitable Grants | 38,860 | 376,679 | 415,539 |
| Faith Group Grants | 10,268 | 2,000 | 12,268 |
| Statutory Organisations | 1,397 | - | 1,397 |
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| 50,525 | 378,679 | 429,204 | |
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| Total | 88,058 | 380,521 | 468,579 |
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| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Donations | |||
| Gift Aid | 12,520 | - | 12,520 |
| Personal Donations | 48,564 | - | 48,564 |
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|
| 61,084 | - | 61,084 | |
| Grants and Contract Income | |||
| Charitable Grants | 25,500 | 164,485 | 189,985 |
| Faith Group Grants | 9,056 | 2,000 | 11,056 |
| Statutory Organisations | 10,400 | - | 10,400 |
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| 44,956 | 166,485 | 211,441 | |
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| Total | 106,040────────── |
166,485────────── |
272,525────────── |
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In2Out
Year Ended 31st December 2025
Notes to the Financial Statements
3 Activities for Generating Income
| Unrestricted | Restricted | Total Funds | ||
|---|---|---|---|---|
| Funds | Funds | 2025 | ||
| £ | £ | £ | ||
| Fund Raising Events | 27,380 | 12,054 | 39,434 | |
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| 27,380 | 12,054 | 39,434 | ||
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| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2024 | ||
| £ | £ | £ | ||
| Fund Raising Events | 46,485 | 1,025 | 47,510 | |
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| 46,485 | 1,025 | 47,510 | ||
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| **4 ** | Other Income | |||
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2025 | ||
| £ | £ | £ | ||
| Bank Interest | 4,256 | - | 4,256 | |
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| 4,256 | - | 4,256 | ||
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| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2024 | ||
| £ | £ | £ | ||
| Bank Interest | 5,418 | - | 5,418 | |
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5,418────────── |
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5,418────────── |
5 Donated Goods, Facilities and Services
In2Out are provided office space on site at HMYOI 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 its unique nature and location.
13
In2Out
Year Ended 31st December 2025
Notes to the Financial Statements
6 Expenditure on Charitable Activities by Expenditure Type
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2025 | |
| £ | £ | £ | |
| Governance Costs** | 1,959 | - | 1,959 |
| Operations Costs | 22,684 | 4,513 | 27,197 |
| Participant Costs | 6,325 | 6,439 | 12,764 |
| Staff Costs | 86,069 | 269,671 | 355,740 |
| Volunteer Costs | 3,105 | 5,878 | 8,983 |
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| 120,142 | 286,501 | 406,643 | |
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| Governance Costs** | |||
| Trustee Expenses and Meeting Costs | 474 | - | 474 |
| Accounts and Independent Examination | 1,485 | - | 1,485 |
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| 1,959 | - | 1,959 | |
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| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Governance Costs** | 1,859 | - | 1,859 |
| Operations Costs | 20,136 | 10,916 | 31,052 |
| Participant Costs | 9,422 | 3,391 | 12,813 |
| Staff Costs | 104,630 | 221,504 | 326,134 |
| Volunteer Costs | 949 | 1,309 | 2,258 |
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| 136,996 | 237,120 | 374,116 | |
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| Governance Costs** | |||
| Trustee Expenses and Meeting Costs | 424 | - | 424 |
| Accounts and Independent Examination | 1,435 | - | 1,435 |
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1,859────────── |
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1,859────────── |
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In2Out
Year Ended 31st December 2025
Notes to the Financial Statements
7 Expenditure on Activities For Generating Income
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2025 | |
| £ | £ | £ | |
| Communication & fundraising costs | 2,698 | - | 2,698 |
| Membership fees | 684 | - | 684 |
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| 3,382 | - | 3,382 | |
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| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Communication & fundraising costs | 6,910 | - | 6,910 |
| Membership fees | 441 | - | 441 |
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| 7,351 | - | 7,351 | |
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| Independent Examination Fees | |||
| Fees payable to the independent examiner for: | |||
| 2025 | 2024 | ||
| £ | £ | ||
| Independent examination and preparation of the financial statements |
1,485 | 1,435 | |
| Bookkeeping and reporting services | 2,640 | 2,424 | |
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| 4,125 | 3,859 | ||
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8 Independent Examination Fees
15
In2Out
Year Ended 31st December 2025
Notes to the Financial Statements
9 Staff Costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Wages and salaries | 297,698 | 267,361 |
| Social security costs | 22,725 | 17,618 |
| Employer contributions to pension plans | 14,631 | 13,133 |
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335,054────────── |
298,112────────── |
The average headcount of employees during the year was as follows:
| 2025 | 2024 | |
|---|---|---|
| Average headcount | 12 | 11 |
No employee received employee benefits of more than £60,000 during the year.
Key Management Personnel
The charity considers its key management personnel to be the Executive Director, three Resettlement Managers and the Foundations Manager. The total employee benefits received by key management were as follows:
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Key management personnel employee benefit | 157,280 | 115,177 |
10 Trustee Remuneration, Expenses and Donations
During the year four trustees incurred out of pocket expenses (2024: 2) for travel costs, training costs, volunteer costs and participant costs which were reimbursed during the year totalling £906 (2024: £184).
During the year the trustees made donations to the charity totalling £2,160 (2024: £3,527).
16
In2Out
Year Ended 31st December 2025
Notes to the Financial Statements
11 Tangible Fixed Assets
| **11 ** | Tangible Fixed Assets | ||
|---|---|---|---|
| Computer | |||
| Equipment | Total | ||
| £ | £ | ||
| Cost as at 1st January 2025 | 6,499 | 6,499 | |
| Additions | - | - | |
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| Cost as at 31st December 2025 | 6,499 | 6,499 | |
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| Depreciation as at 1st January 2025 | 4,483 | 4,483 | |
| Depreciation Charge | 1,625 | 1,625 | |
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| Depreciation as at 31st December 2025 | 6,108 | 6,108 | |
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| Net Book Value 31st December 2025 | 391 | 391 | |
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| Net Book Value 31st December 2024 | 2,016 | 2,016 | |
| **12 ** | Debtors | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Accrued Income | 70,786 | 7,344 | |
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70,786────────── |
7,344────────── |
At the year end, accrued income includes £60,000 relating to the Bramall Foundation Yorkshire Mentoring grant. The total grant awarded was £90,000 over three years, of which £30,000 was received during the year.
It has been assessed that the grant meets the Charities SORP income recognition criteria of entitlement, probability and reliable measurement. As the grant award had been confirmed before the year end, the remaining instalments were considered probable and measurable, and no substantive performancerelated conditions prevented recognition, the remaining £60,000 has been recognised as accrued income and carried forward within restricted funds.
13 Creditors: Amounts Falling Due Within One Year
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Accruals | 1,485 | 1,435 |
| Accounts payable | 1,833 | 1,426 |
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|
| 3,318 | 2,861 |
17
In2Out
Year Ended 31st December 2025
Notes to the Financial Statements
14 Analysis of Charitable Funds
| 1 Jan 2025 | Income | Expenditure | Transfers | 31 Dec 2025 | |
|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | |
| Unrestricted Funds | |||||
| General Fund | 226,115 | 119,694 | (123,524) | (190) | 222,095 |
| Designated Funds | |||||
| North East | - | - | - | - | - |
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|
| Total Unrestricted | 226,115 | 119,694 | (123,524) | (190) | 222,095 |
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|
| Restricted Funds | |||||
| HMYOI Gifts | 81 | 821 | (1,092) | 190 | - |
| Balcombe Charitable Trust | - | 20,000 | (20,000) | - | - |
| Generation Trust | - | 2,000 | (2,000) | - | - |
| BBC Children In Need (large) | - | 30,400 | (20,033) | - | 10,367 |
| Pat Newman Memorial Trust | - | 2,500 | - | - | 2,500 |
| Joseph Rank Trust | 2,730 | 12,500 | (2,730) | - | 12,500 |
| Bramall Foundation | - | 15,000 | (15,000) | - | - |
| Sylvia & Colin Shepherd Trust | - | 2,000 | (2,000) | - | - |
| George A Moore Trust | 3,000 | - | (3,000) | - | - |
| Garfield Weston Foundation | - | 45,000 | (45,000) | - | - |
| Sebba Foundation | 13,608 | - | (13,608) | - | - |
| National Lottery | - | 40,000 | (40,000) | - | - |
| Michael and Shirley Hunt Charitable Trust |
- | 3,000 | (707) | - | 2,293 |
| Oak Foundation | - | 15,990 | (15,990) | - | - |
| National Lottery - Foundations | - | 72,289 | (72,289) | - | - |
| KFC Youth Foundation | - | 3,000 | (3,000) | - | - |
| Field Family CT | - | 3,000 | - | - | 3,000 |
| Wesleyan Foundation Community |
- | 10,000 | (52) | - | 9,948 |
| Bramall Foundation - Yorkshire Mentoring |
- | 90,000 | (30,000) | - | 60,000 |
| Heart of England Positive Futures Fund |
- | 5,000 | - | - | 5,000 |
| Charles & Elsie Sykes Trust | - | 2,000 | - | - | 2,000 |
| 29th May 1961 Charitable Trust |
- | 5,000 | - | - | 5,000 |
| Small Charities Week - Big Give |
- | 13,075 | - | - | 13,075 |
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|
| Total Restricted | 19,419 | 392,575 | (286,501) | 190 | 125,683 |
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|
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|
| Total Funds | 245,534 | 512,269 | (410,025) | - | 347,778 |
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18
In2Out
Year Ended 31st December 2025
Notes to the Financial Statements
| 1 Jan 2024 | Income | Expenditure | Transfers | 31 Dec 2024 | |
|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | |
| Unrestricted Funds | |||||
| General Fund | 199,802 | 157,943 | (132,388) | 758 | 226,115 |
| Designated Funds | |||||
| North East | 11,959 | - | (11,959) | - | - |
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|
| Total Unrestricted | 211,761 | 157,943 | (144,347) | 758 | 226,115 |
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|
| Restricted Funds | |||||
| HMYOI Gifts | - | 1,025 | (944) | - | 81 |
| Balcombe Charitable Trust | - | 40,000 | (40,000) | - | - |
| Generation Trust | - | 2,000 | (2,000) | - | - |
| BBC Children In Need (large) | - | 32,485 | (32,485) | - | - |
| Tudor Trust | 33,000 | - | (33,000) | - | - |
| Pat Newman Memorial Trust | - | 2,500 | (2,500) | - | - |
| Bramall Foundation | 10,497 | - | (10,497) | - | - |
| Sylvia & Colin Shepherd Trust | 2,000 | - | (2,000) | - | - |
| Garfield Weston Foundation | 7,636 | - | (7,636) | - | - |
| Sebba Foundation | 9,599 | 40,000 | (35,991) | - | 13,608 |
| Digital Inclusion Foundation | 2,055 | - | (1,297) | (758) | - |
| National Lottery | 20,000 | 20,000 | (40,000) | - | - |
| Hedley Foundation | - | 2,500 | (2,500) | - | - |
| Michael and Shirley Hunt Charitable Trust |
- | 2,000 | (2,000) | - | - |
| Hadley Trust | - | 2,000 | (2,000) | - | - |
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|
| Total Restricted | 89,787 | 167,510 | (237,120) | (758) | 19,419 |
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|
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|
| Total Funds | 301,548 | 325,453 | (381,467) | - | 245,534 |
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19
In2Out
Year Ended 31st December 2025
Notes to the Financial Statements
Fund Descriptions For Material Funds
HMYOI Gifts Supporting benefits to residents in HMYOI Wetherby Balcombe Charitable Trust Supporting Executive Director salary BBC Children In Need Supporting salary, expenses and training of the Resettlement Manager Tudor Trust Supporting core costs of the organisation Pat Newman Memorial Trust Supporting the salary of the Executive Director Joseph Rank Trust Supporting core costs of the organisation Bramall Foundation Supporting salaries of Volunteer Coordinator and Yorkshire Mentor Coordinator, plus training and induction of staff and volunteers. Sylvia & Colin Shepherd Trust Supporting salary of Yorkshire Mentor Coordinators George A Moore Trust Supporting salary of Yorkshire Mentor Coordinators Garfield Weston Foundation Supporting core costs of the organisation Digital Inclusion Foundation Supporting digital inclusion of In2Out Participants National Lottery Supporting core costs of the organisation Hedley Foundation Supporting Foundations programme Michael and Shirley Hunt Supporting core costs of the organisation
Sylvia & Colin Shepherd Trust Supporting salary of Yorkshire Mentor Coordinators George A Moore Trust Supporting salary of Yorkshire Mentor Coordinators Garfield Weston Foundation Supporting core costs of the organisation Digital Inclusion Foundation Supporting digital inclusion of In2Out Participants National Lottery Supporting core costs of the organisation Hedley Foundation Supporting Foundations programme Michael and Shirley Hunt Supporting core costs of the organisation Charitable Trust Hadley Trust Supporting core costs of the organisation Sebba Foundation Supporting Midlands Mentoring Oak Foundation Supporting core costs of the organisation National Lottery Community Supporting Foundations programme KFC Youth Foundation Supporting core costs of the organisation Field Family CT Supporting Midlands Mentoring Wesleyan Foundation Supporting Midlands Mentoring Bramall Foundation - Supporting salary of Yorkshire Mentor Coordinators Yorkshire Mentoring Heart of England - Positive Supporting Midlands Mentoring Futures Fund Charles & Elsie Sykes Trust Supporting core costs of the organisation 29th May 1961 Charitable Supporting Midlands Mentoring Small Charities Week - Big Supporting Midlands Mentoring Give
20
In2Out
Year Ended 31st December 2025
Notes to the Financial Statements
15 Analysis of Net Assets between Funds
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2025 | |
| £ | £ | £ | |
| Fixed Assets | 391 | - | 391 |
| Current Assets | 225,022 | 125,683 | 350,705 |
| Creditors less than 1 year | (3,318) | - | (3,318) |
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|
| 222,095 | 125,683 | 347,778 | |
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|
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Fixed Assets | 2,016 | - | 2,016 |
| Current Assets | 226,960 | 19,419 | 246,379 |
| Creditors less than 1 year | (2,861) | - | (2,861) |
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|
226,115────────── |
19,419────────── |
245,534────────── |
16 Related Party Transactions
Related party transaction have taken place during the year, but per the charity's policy on personal safety, the details have been omitted from the accounts as permitted by the Charity SORP 2019 section 9.
The charity reviews and assesses all related party transactions in line with its conflict of interest policy and procedures to ensure transparency and integrity in its operations.
21