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2025-03-31-accounts

Charity registration number 1127528 (England and Wales) Company registration number 6653688

PRO: ACTION HERTFORDSHIRE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

PRO: ACTION HERTFORDSHIRE

CONTENTS

Page
Trustees' report 1 - 8
Independent examiner's report 9
Statement of financial activities 10
Balance sheet 11
Notes to the financial statements 12 - 20

PRO: ACTION HERTFORDSHIRE

TRUSTEES REPORT (INCLUDING DIRECTORS REPORT) FOR THE YEAR ENDED 31 MARCH 2025

The trustees, who are also directors of the charity for the purpose of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Pro: Action Hertfordshire aims to serve as a single point of contact as a membership organisation, for groups working with and supporting children and young people aged 1119 years old, living in or near Hertfordshire. Members can access information, advice, and guidance on a range of topics, including legislation, compliance, and sustainability.

The trustees extended services to children and young people by lowering the age supported to between the ages of 5 and 18 (plus 19- to 25-year-olds with learning difficulties and/or disabilities) in line with local services.

The trustees confirm that they have had due regard to the guidance on public benefit requirements, as set out by the Charity Commission in January 2008 and amended in December 2011, when reviewing the charity's aims and objectives and in planning future activities.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

We have identified the following strategic aims:

  1. For children and young people in the County, we aim to:

  2. raise the quality of provision so that they know they will receive the best possible support from whichever organisation or group they engage with.

  3. ensure that all providers in the county are meeting the Hertfordshire Safeguarding Children's Partnership (HSCP) requirements.

  4. increase our support to improve their wellbeing and resilience.

  5. For those working in the sector, we aim to:

  6. increase the opportunities for partnership working and, in this way, increase engagement and support to young people.

  7. support the development of knowledge, skills, and understanding through quality training.

  8. For ourselves, we aim to:

  9. increase our reach and impact as an organisation.

  10. improve the measurement of our performance and impact.

PRO: ACTION HERTFORDSHIRE

TRUSTEES REPORT (INCLUDING DIRECTORS REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Significant Activities

Pro: Action Hertfordshire supports, represents, and champions the many organisations and individuals across Hertfordshire who work with children and young people. Our vision is for "Every young person in Hertfordshire to access safe, high-quality opportunities and provision to enhance their growth, development and well-being."

Pro: Action was formed from the merger of two organisations that supported the voluntary youth work sector. Our membership now includes organisations from the voluntary, private and public sectors and covers the full range of children and young people's interests; sports, dance, youth, arts, play, faith-based organisations, uniformed groups, statutory organisations and many more.

STRATEGIC REPORT

Achievement and performance

We maintain regular contact with our members and their feedback advocates the need for us and that they feel supported.

Our training programmes have seen an increase in course attendance throughout the year and whilst we still deliver some training online it is minimal as most groups are requesting courses tailored to their setting, face to face delivery.

The need for mental health and wellbeing support has been unprecedented as well as the request for safeguarding training and policy support. We have successfully supported our members with all their requests.

The diverse way in which our groups now operate requires us to remain flexible with our support offer and the way in which we deliver it. Our priorities remain limiting costs to our membership, whilst offering high quality services.

Despite researching funding opportunities, all are relevant to direct delivery of projects / activities with children and young people. We cannot apply, as we do not reach the eligibility criteria, however, we do pass these opportunities on to our members. We are actively seeking any funding / grant opportunity to support our core costs.

This year our membership settled at 60, with 3 new members. Of the total, 10 are alliance partners.

Our alliance partners are larger organisations who share our aims and values in the support of children and young people. We regularly collaborate with our alliance partners enabling us to provide a wider offer to our membership.

PRO: ACTION HERTFORDSHIRE

TRUSTEES REPORT (INCLUDING DIRECTORS REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

We continue to receive regular positive feedback from our members about our more personalised membership service. We feel that we have been even more responsive during another challenging year, where diversifying our practice has been an integral part of our success.

Our members continue to prefer 1 to 1 support on specific issues and to call upon us on demand – we have experienced a high volume of member interaction, mostly seeking support and advice for children and young people and their staff and volunteers struggling with their mental health.

It has been a pleasure for us as a team, to visit our member groups and physically engage in person.

All current members have completed our membership compliance requirements, and we continue to work with members who have requested support with their policies and procedures.

Support has included - policy templates, visits, FAQ sheets, DBS risk assessments, guidance on safe online use, Pre-Ofsted visits, full policy reviews and generic 1 to 1 telephone support.

We carried out a 10% random sample of members compliance documents and confirm that with some support all members audited have remained fully compliant. Guidance and recommendations are given where needed.

Performance Figures:

Communication & engagement

Our social media platforms Twitter/Linked In/Facebook/Instagram are now operating well and have been managed by our Digital Media Volunteer for most of the year. A part time paid employee on a short-term contract managed this towards the end of the year.

The performance overview in this area shows good engagement and an increase in posts.

We remain on the UK Youth Innovators Panel and work closely in partnership with Hertfordshire County Council.

PRO: ACTION HERTFORDSHIRE

TRUSTEES REPORT (INCLUDING DIRECTORS REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Member newsletters remain a feature of membership as need and demand requires. Content supports our members with day-to-day operation and information they need to be mindful of within their projects.

Our suite of services, launched 18 months ago, which we deliver with the support of some of our key alliance partners, is now well underway and growing all the time.

Play Therapy Interventions, Coaching and Mentoring Programmes and Young People’s Training are available alongside our Adult Training Programme, all of which supports both our current members and those external to our membership.

Since April 2023, we have been successfully delivering a growing wellbeing contract with The Wren Academy School in Barnet and Finchley and now provide coaching and mentoring services, pupil wellbeing workshops, parent/carer awareness workshops and a play therapy service.

As part of these programmes, we are currently working with the following alliance partners and hope to increase our offer as we finalise more programme details:

Training

This forms part of our income generation stream as we utilise our skills to provide training and consultancy to larger organisations outside of our membership who can afford to pay more commercial rates.

This area of work has increased steadily over the year as we have developed assessment frameworks, designed and written content and explored partnerships. We now have a proven track record of delivering good quality training and inspection visit preparation, and this area of work has steadily expanded throughout the course of this funding cycle.

Performance Figures:

PRO: ACTION HERTFORDSHIRE

TRUSTEES REPORT (INCLUDING DIRECTORS REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Our training offer now effectively accommodates the needs of our members, and we are able to respond more quickly to demand. Face to face delivery has increased. However, some still prefer online options (either live or learner directed).

The demand for training has increased throughout the year and we are remaining flexible with our offer and meeting demand when requested, rather than providing a rolling training programme.

We have seen a large increase for safeguarding training.

Our range of courses are now advertised on our updated website, and we ask members to contact us when a training need arises. Where possible we join groups together or run specific sessions for individual member groups. This method continues to be flexible and effective for our members.

Financial review

Finances continue to be a focus in Pro: Action’s ability to deliver wider services to the voluntary youth sector and to remain a financially viable organisation. Fundraising has remained challenging. With an additional £50,000, one-off increase to funding from Hertfordshire County Council Services for Young People (HCC SfYP) Pro: Action achieved a surplus of c£31k at the end of this financial year.

Our income generating strategies for this funding cycle have been as follows:

Plans for 2026:

PRO: ACTION HERTFORDSHIRE

TRUSTEES REPORT (INCLUDING DIRECTORS REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Funds structure

The charity holds funds as either restricted or unrestricted. Restricted funds are restricted income funds used for specific restricted projects in furtherance of the objects of the charity. Any deficit in a restricted fund is met by a transfer from the unrestricted funds of the charity.

Amounts within unrestricted funds can be set aside for a particular project and shown as a separate designated fund. The designation has an administrative purpose only and does not legally restrict the trustee's discretion to apply the fund.

Reserves policy

The Trustees aim to hold unrestricted funds at a level equal to three months' budgeted expenditure in order to maintain financial stability for beneficiaries, funders, supporters and employees. The level of reserves available on 31 March 2025 is £47,111 (2024 £16,006), should the need arise, to fund:

Going concern

The trustees believe the charity’s financial resources are sufficient to ensure that the charity will continue as a going concern for the foreseeable future, being at least 12 months from the date of approval of the financial statements and have therefore prepared the financial statements on the going concern basis, subject to the principal risks and uncertainties highlighted below.

Principal risks and uncertainties

The principal risk that faces the charity continues to be funding. We continue to be reliant on core funding from Hertfordshire County Council which can only be guaranteed on an annual basis. As a much smaller organisation with fewer employees and without the running costs of premises, our funding requirements are significantly reduced, though we do have a funding gap of c£20,000 per annum. The trustees, together with the team, are committed to raising these funds by exploring a wide range of funding streams.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Pro: Action Hertfordshire is a company limited by guarantee, as defined by the Companies Act 2006, and was incorporated on 23 July 2008. It was registered as a charity on 14 January 2009. It is controlled by its governing document, a deed of trust, and its memorandum of association, which established the objects and powers of the charity.

TRUSTEES REPORT (INCLUDING DIRECTORS REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

PRO: ACTION HERTFORDSHIRE

Recruitment and appointment of new trustees

The trustees of the company consist of the chairman and 2 members, all of whom are members of the management committee. The maximum number of committee members shall be determined by the company in the Annual General Meeting (AGM) but, unless and until so fixed, there shall be no maximum number.

The minimum number of committee members shall be three. The committee shall have power at any time to appoint any person to be a committee member, either to fill a casual vacancy, or as an addition to the existing members. All trustees retire from office at the next AGM following their election. At the end of this period, they may seek re-election and shall be permitted to serve in consecutive three-year terms.

Organisational structure

The charity is managed by the trustees. Trustees meet five to six times a year. Committees and working groups are formed when appropriate, on a temporary basis.

The COO and the Chairman of the Trustees communicate regularly with each other and the other Trustees by telephone or email to reach decisions on important matters arising between trustee meetings.

Responsibility for the day-to-day management of Pro-Action Hertfordshire lies with the COO with powers and responsibilities approved by the trustees.

Induction and training of new trustees

Trustees are provided with a full information pack on their appointment and are encouraged to attend training appropriate to their role.

Key management remuneration

The salary of the Chief Operating Officer has been set by reference to market rates for similar positions in the same sector.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

06653688 (England and Wales)

Registered Charity number

1127528

Registered office

24 Castle Street Hertford Hertfordshire SG14 1HP

PRO: ACTION HERTFORDSHIRE

TRUSTEES REPORT (INCLUDING DIRECTORS REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Trustees

Ms MS E Croft (resigned 23.03.2025) B W Flanagan Ms L Hopson (resigned 23.03.2025) Ms SE Purvis Ms S Topping (elected 23.03.2025)

Independent Examiner

Waner Wilde Ltd Registered office 4 Marigold Drive Sisley Surry GU24 9SF

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on *\\,a.* '2.P;';;l5 and signed on the board's behalf by:

Ms S E Purvis - Trustee

PRO: ACTION HERTFORDSHIRE

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF PRO: ACTION HERTFORDSHIRE

I report to the trustees on my examination of the financial statements of Pro: Action Hertfordshire (the charity) for the year ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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 financial statements to be reached.

Linda Dunford FCCA CTA

Warner Wilde Limited Chartered Certified Accountants 4 Marigold Drive Bisley Surrey GU24 9SF Date: ............................17/12/2025

PRO: ACTION HERTFORDSHIRE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
Unrestricted
Restricted
funds
funds
funds
2025
2024
2024
Notes
£
£
£
Income from:
Donations and legacies
3
104,928
53,648
-
Charitable activities
4
17,445
22,476
-
Other trading activities
5
1,050
407
-
Total income
123,423
76,531
-
Expenditure on:
Raising funds
6
1,003
704
-
Charitable activities
7
91,315
89,829
1,654
Total expenditure
92,318
90,533
1,654
Net income/(expenditure) and movement in
funds
31,105
(14,002)
(1,654)
Reconciliation of funds:
Fund balances at 1 April 2024
16,006
30,008
1,654
Fund balances at 31 March 2025
47,111
16,006
-		 Total
2024
£
53,648
22,476
407
76,531
704
91,483
92,187
(15,656)
31,662
16,006

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

PRO: ACTION HERTFORDSHIRE BALANCE SHEEr ASAT 31 MARCH 2025 2025 2024 Flxed •￿ets Tangible asseis 13 Curr•nt a•s•ts Deblo Cash al bank and in hand 14 5,291 74,766 53,654 19.618 80,057 73.272 Cr•dllorn: am¢>unts f•lllng du• TlthSn on• y•ai 15 133.869) 157.2661 N•t ¢urr•nt a•••ts 46,188 16.006 Tothl a¥s•ts l•s• curr•nt IlabllttS•• 47.111 16.006 Th• fund• of lh• ¢h•rbty Unr•slnctsd lunds 18 47,111 16.006 47.111 16.006 Thè Company is onb.tled to tho oxempb'on Irom tha audit rOWlfOmenl contaIr￿ ) $8dion 477 of the Companie8 Ad 2006, for th• yoar •nd8d 31 March 2025. The director ackn￿ed96$ his responsibilitses fr* Compl￿￿￿ wilh thg r8qu4rements ol lh• ¢￿1panI￿ Acl 2008 wlth pect to èertsjnts.ng records and Ihe p￿P￿¥t￿ of financial slatements. The members have not requirèd the cc¥npany lo rAJlain èn ¥wJit of Ils finarthl statements fcfj the year In questlon In a￿ordanC6 s8don 476. Th•se financlal slatements have be•n prepgr•J Sn ￿Nd￿ce viti th• provlskns applicable to comp•nS•s $ublect to the small companies r¢gimg. Th• flnancial Sta￿M¢nts war• apwo¥8d by the truslet$ iyi...... ..... .......... S E PuNbs Tvugte• CL¥np8ny registrati￿ number 6653688 IEThJland aThJ Wales) 11

PRO: ACTION HERTFORDSHIRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

Pro: Action Hertfordshire is a private company limited by guarantee incorporated in England and Wales. The registered office is 24 Castle Street, Hertford, SG14 1HP.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. 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

The financial statements have been prepared on a going concern basis. In making their assessment, the trustees have considered the financial position of the charity, including its reserves, cash flow forecasts, and future funding.

The charity's ability to continue as a going concern is dependent upon securing future funding and managing its cash flows effectively. The charity's primary activity is funded through a grant from Hertfordshire County Council Services for Children & Young People (HCC) which is due for renewal on 1[st] March 2026. There is no guarantee that this grant will be renewed, or that it will be renewed on terms favourable to the charity. The outcome of this grant renewal process represents a material uncertainty that may cast significant doubt on the charity's ability to continue as a going concern.

The trustees have taken the following steps to mitigate this uncertainty:

The financial statements do not include any adjustments that would result if the charity was unable to continue as a going concern.

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 or grantors 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.

PRO: ACTION HERTFORDSHIRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

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

1.4 Income

Income is recognised when the charity 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 charity 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 charity 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.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources.

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 furniture 50% and 20% straight line Computers 33% straight line

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 the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity 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 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.

PRO: ACTION HERTFORDSHIRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.9 Financial instruments

The charity 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 charity's balance sheet when the charity 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 charity’s contractual obligations expire or are discharged or cancelled.

1.10 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 charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

PRO: ACTION HERTFORDSHIRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

2 Critical accounting estimates and judgements

In the application of the charity’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 donations and legacies

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Donations and gifts 1,176 -
Grants 100,500 50,000
Membership fees 3,252 3,648
104,928 53,648

4 Income from charitable activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Charitable activities
Pro: Action training 17,445 22,476
5 Income from other trading activities
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising events 1,050 407

PRO: ACTION HERTFORDSHIRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

6 Expenditure on raising funds

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising and publicity
Advertising 1,003 704
7 Expenditure on charitable activities
Charitable Charitable
expenditure expenditure
2025 2024
£ £
Direct costs
Staff costs 62,999 60,539
Depreciation and impairment - 325
External tutors 12,697 14,956
Insurance 1,041 947
Telephone 1,126 1,408
Computer, software and internet expenses 4,377 4,382
Other staff costs - 27
Affiliations and subscriptions 35 35
General expenses - 301
82,275 82,920
Share of support and governance costs (see note 8)
Governance 9,040 8,563
91,315 91,483
Analysis by fund
Unrestricted funds 91,315 89,829
Restricted funds - 1,654
91,315 91,483
Support costs allocated to activities
2025 2024
£ £
Governance costs 9,040 8,563
Analysed between:
Charitable expenditure 9,040 8,563

8 Support costs allocated to activities

PRO: ACTION HERTFORDSHIRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

8
Support costs allocated to activities
Governance costs comprise:
Independent examiners fee
Accountancy
Bank charges
9
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements
Depreciation of owned tangible fixed assets		 (Continued)
2025
2024
£
£
1,245
1,200
7,776
7,344
19
19
9,040
8,563
2025
2024
£
£
1,245
1,200
-
325		 (Continued)
2025
2024
£
£
1,245
1,200
7,776
7,344
19
19
9,040
8,563
2025
2024
£
£
1,245
1,200
-
325
8,563
2024
£
1,200
325

10 Trustees

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

11 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
3 2
Employment costs 2025 2024
£ £
Wages and salaries 61,674 58,777
Social security costs 713 414
Other pension costs 612 1,348
62,999 60,539

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

PRO: ACTION HERTFORDSHIRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

11 Employees (Continued)
Remuneration of key management personnel
The remuneration of key management personnel was as follows:
2025 2024
£ £
Aggregate compensation 39,034 33,804

12 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

13 Tangible fixed assets

Fixtures and
furniture
Computers
£
£
Cost
At 1 April 2024
5,911
580
Additions
-
923
At 31 March 2025
5,911
1,503
Depreciation and impairment
At 1 April 2024
5,911
580
At 31 March 2025
5,911
580
Carrying amount
At 31 March 2025
-
923
14
Debtors
2025
Amounts falling due within one year:
£
Trade debtors
4,932
Other debtors
359
5,291		 Total
£
6,491
923
7,414
6,491
6,491
923
2024
£
53,295
359
53,654

PRO: ACTION HERTFORDSHIRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

15 Creditors: amounts falling due within one year

15 Creditors: amounts falling due within one year
2025 2024
Notes £ £
Other taxation and social security 2,336 2,183
Deferred income 16 26,010 51,277
Trade creditors 2,353 2,348
Other creditors 275 258
Accruals 2,895 1,200
33,869 57,266
16 Deferred income
2025 2024
£ £
Other deferred income 26,010 51,277
Deferred income is included in the financial statements as follows:
2025 2024
£ £
Deferred income is included within:
Current liabilities 26,010 51,277
Movements in the year:
Deferred income at 1 April 2024 51,277 26,619
Released from previous periods (51,277) (26,619)
Resources deferred in the year 26,010 51,277
Deferred income at 31 March 2025 26,010 51,277
17 Retirement benefit schemes
2025 2024
Defined contribution schemes £ £
Charge to profit or loss in respect of defined contribution schemes 612 1,348

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

PRO: ACTION HERTFORDSHIRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

18 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April Incoming Resources At 31 March
2024 resources expended 2025
£ £ £ £
General funds 16,006 123,423 (92,318) 47,111
Previous year: At 1 April Incoming Resources At 31 March
2023 resources expended 2024
£ £ £ £
General funds 30,008 76,531 (90,533) 16,006

19 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).