COIWIPANY REGISTRATION NUMBER: 6946097
CHARITY REGISTRATION NUMBER: 1132051
Action Foundation
Company Limited by Guarantee
Financial Statements
31 March 2024
'PDDKW60Q•
1211012024
COMPANIES HOUSE
A20
#24
STEPHENSON COATES AUDIT LIMITED
Chartered accountant & statutory auditor
West 2, Asama Court
Newcastle Business Park
Newcastle upon Tyne
NE4 7YD

Action Foundation
Company Limiled by Guarantee
Financial Stalements
Year ended 31 March 2024
Page
TnJst¢es' annual report (incorporating the dir¢¢tor's report)
Independent auditor's report to the members
Statemeni of financial activities (including income and expenditure account)
Statement of financial position
12
Statement of cash flows
13
Notes to the financial Slalements
14

Action Foundation
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Directors, Report)
Year ended 31 March 2024
The trustees, who are also the directors, for the purposes of company law, present their report and the financial
statements of the charity for the year ended 31 March 2024.
Reference and administrative details
Registered charity name
Action Foundation
Charlty reglstration number
1132051
Company registration number
6946097
Principal office and registered
office
The CastleGate
Melbourne Street
Newcastle upon Tyne
NEI 2JQ
The trustees
W A Coulson
M F Hall (resigned 13 October 2023)
D Lyall
G S Mandell
R Naeb
G Okai (resigned 23 May 2024)
H Young (appointed I l January 2024)
S Hamilton (appointed 7 March 2024)
Company secretary &
Chief Exeeutive
D McAuley
Auditor
Stephenson Coates Audit Limited
Chartered accountants and statutory audiior
Wesl 2, Asama Court
Newcastle Business Park
New¢a5tle upon Tyne
NE4 7YD
Bankers
Co-operative Bank pl¢
PO Box 250
Skelmersdale .
WN8 6WT
Unity Trust Bank plc
Nine Brindleyplace
Birmingham
BI 2HB

Action Foundation
Company Limited by Guarantee
Trustees, Annual Report (Ineorporating the Directors, Report) (continued)
Year ended 31 March 2024
Structure• governanee and mAnAgement
overnin
document
Aciion Foundation is a company limited by guarantee, governed by its Memorandum and Articles of Association. The
haritable company was incorporated on 27 June 2009 with registraiion number 6946097. 1¢ has been registered as a charity
wilh ihe Charity Commi55ion, number 1132051 since 9 October 2009. There are currently seven members, each of whom agree
lo contribute £ l in the eveni of the charitsble company winding up.
nl
The number and skills of directors is re8ularly reviewed and any gaps idcnlified. Exisling member5 then approach sultable
candidates who are invited to attend m¢etings, inilially as observers, before being formally invited to join the board following
discussion and references. Direciors shall hold office for a term of four years but shall be eligible to hold office for furth¢r
terms of four years indefinitely. Ai le&%1 one irustee must be an elder of City Church. Newcastle.
ani
The Ch￿Ilable company is organised so that the direciors meet regularly io review lis affairs and sci objeciives. There is a full-
lime Chief Executiv¢ support¢d by a management team 10 manoge day to day activilies. There is 8 close relaiionship wilh City
Chur¢h Newcastle who founded the charity and provide ongoing support with offi¢¢ spa¢e and facilities at their building,
c￿lleGate as well as having a requirement to have at least one City Church elder as a Trustee of Action Foundation.
k mana
ement
The directors have agreed to examine, on an annual basis, Ihe major risks faced by ihe charitable company. These risks include
finllntial. operational and regulatory. System5 are in place to minimise these risks, including preparation of regular financial
reports, maintenance of insurance and managemenl rcvicws. These 5yslems are reviewed periodically to ¢nsur¢ the needs of
the charitable company are bcing met.
Decision makin
arran
nl
Corporate priorities and the oyerall financial strategy for Ihe Chariry are sel by the Board of Trustees. The responsibility for
ensuring that Ihese priorities and slralegies are delivered is delegated lo Ihc Chief Ex¢¢utiv¢ Officer. Decisions on annual salary
awards, si8nificani or unusual expenditure and new projects of strategic si8nificanc¢ are reserved for Truslees.
The Board of Trusiees is assi51ed iti ils work by six sub-groups. The Sub Group5 ar¢ r¢sponsible for more detailed oversighi of
specific areas of operationlactivity and can consider proposals from senior management and make recommendations lo the
Board of Truslecs.
In
Indu¢tion plans are uscd for Trustee induction and scl oul specific ilems to be covered. by whom and Ihe targel dates for
compleiion of each item irt the induction pl&n. A specific sei of training requirements is in place which all Trusiees must
und¢r80.
ettin
and remuneration
Salaries are reviewed annually by the Finance Sub Group with the assistance of the Chief Executive Officer. An established
salary scale exists and all staff are placed on sp¢cific poinls within a Salary banding. Crilcria used in setting pay include cost
of living uplift and incremental progr¢s5i0n infornjed by staff appraisal.
Objectives and artivities
The charitable company's objects ar¢:
The preveniion andlor relief of poverry by the provision of advice and assistance to the public
including to refug¢es. asylum seekers. migrant workers and their dependents particularly by ihe
provision of education and training iviih a view to fa¢ilitaling job creation and Work opportunities for such
persons and by the provision of housing and accommodalion for persons in need of such provision and the
improvement of housing and living cot)diiions for such persons,.

Action Foundation
Company Limited by Guarantee
Tru5tees' Annu81 Report (Ineorporating the Directors, Report) (coniinued)
Year ended 31 March 2024
Objectives and a¢¢ivtties (Contin￿ed>
Th¢ advancement of education {including mental, physical, social and healih education) by the
provision of ￿hooling. Iraining and advisory services-
The advancement of environmental protection or improvcmenl particularly by educating the public
in the conservation, protection and improvement of the physical and natural environment. and by the promotion of
waste reduction, reeyeling and by addressing the causes of climate change.
The rcli¢f of those in need by re&son of their youth. age, ill health. disability, financial
hardship or other disadvantage, particularly by supporting or &55iSting persons suffering or recovering from
substance abuse, eating disorders, prostittltion or persons in similar situations who are in need of charitable support:
and
The promotion of human righis particularly by ihe support of ihose suffering from human ri8his abuses and/or issues
of injustice perpetrated by individuals. groups or governments on the grounds of race, rcli8ion, colour, sex. sexual
orientation, disability. political View￿￿CtIVitIes, ethnicity or medical or other condition.
The main activiti¢$ undertaken in relation to these objects are..
Accommodgtion Services
sin
- provides free accommodation and support to destitut¢ migrants With no rc¢our5¢ to publi¢ funds to try and
resolve their immigration status and plan for iheir ￿t￿re.
manages property and provides supported accommodalion lo homeless refugees lo cnablc them lo progress
on to ind¢p¢nd¢nl livin8.
Languagt Learning - provid¢s fr¢e English language classes. di8ilal inclusion and employability support lo migranls nol
able to access provision elsewhere
InterAetion - provides social inclusion, advice and welfare support through drop-in, outreach and casework activities in Tyne
& Wear.
Young Llve$ - provides young refugees and asylum seekers and families with social spaces lo reduce social isolation, aid with
homework and English Language ability, build confidence and meet their immediate needs.
Achievement$ And performance
This year was a significant one for Action Foundation. seeing record numbers of clienis supported and significant progress
against our siralegic plan. Our services reached over 3.200 individuals and in January 2024 we launched our new serviee.
Young Lives and toward the end of the year we remodelled our Language servi¢e lo include employability provision.
rebranding il 'Language and Learning, ￿ a result. The principal challenge we faced was of an uncenain political and economic
climal¢. bul Slr¢ngth¢n¢d by th¢ work loward our strategie priority to, 'Build our sustainability and readiness lo respond lo a
¢han8in8 environmenl" we have increased our 0￿ra(10nal res¢rv¢5, added sthff capacity and expand¢d our networking activity.
We have continued to stren￿hen the managemeni and governance of the organisation, both by welcoming Mark Hall as Head
of Cli¢nl Service5 (formerly a Trust¢¢) and by welcoming Helen Young and Sally Hamilton io our Board of Trustees. They
bring significanl ¢xperienc¢ in clinical psychology, therapy and Ihe Pr¢v¢nt agenda as well as broadening the alr¢ady diverse
backgrounds present within our trustee group. We sadly said goodbye to our wonde￿1 patron Ri Revd Paul Butler, Bishop of
Durham. at our Wint¢r c¢l¢bration evenl in D¢cember 2023. We had a chance to thank Paul for his committed support for
Action Foundation for many years and wish him health and happines5 in his r¢liremenl.
In 2023-2024 we compleled the first full year of our Five-Ye&r Strategic Plan. which was developed iyith Yarious siakeholder
groups including staff. volunleers, clients and partner or8anisalions. Th¢ Plan remains a focus of our attention and drives
forward system changes over fuiure years. We reviewed our Yeur I progress against our agreed metrics and found sueeess in
developing our Young Lives service, stepping into employability and launching a new Customer Relations Management
(CRM) system. Inforni. Taking slo¢k of our pro8r¢ss, w¢ have given further focus in 2024 to strategic thematic elements such
as client engagement, the voice of lived experience. equality diversity and inclusion and partnership working. Our Five-year
Strat¢gi¢ Plan a5 well as our Putpos¢ and Value5 5tatem¢nts Can be found on our website.

Action Foundation
Company Limited by Guarantee
Trustees, Annual Report Oncorporating the Directors, Report) (eoftrinueéj
Year ended 31 March 2024
A¢hi¢vemeThts and performanc¢ (continued)
As part of the Dats ProjecL a four-year projeci ￿nded by the Paul Hamlyn Foundation whi¢h is now in ils final year (endin8
in early 2025), in 2023 we began work with Homeless Link lo implemenl a CRM {Sal¢sforc¢) system, Inform. The developmeni
of the system allowed a.root and branch" review of our clients support processes and data. Inforn) went live in early 2024 and
delivers systematic approach to case management across ¢lient services, including ihe recording of robust data that can be
reviewed and reported'live" and provide quality management data across all our services.
The mainstream media and political policy landscape has continued lo be ¢hall¢ngin& especially in the run up lo the 2024 UK
General Election. With a backdrop of unpre¢edenl¢d immigration process backlogs, in April 2023 the Illegal Migration Aet
was passed into law meaning thai Ihose who Arrive into the UK via an irregular route have no right to seek safety and will b¢
detained. In fY4cI, Ihis has meant people seekin8 asylum both before the Aci and aftcr rem&ined in a stat¢ of permanent'limbo"
This law was followcd in April 2024 by ihe Safely of Rwanda Act s¢1 io d¢port "illegal" migrants 10 Rwanda.
This Policy and media environment has tested the resilience of our clienls. volunt¢¢r5. Tnjstees and employees, none mor¢ so
in the autumn and winter of 2023124, when the number of hom¢les5 r¢fug¢¢s seeking our support spiked. The Government's
rushed decision lo"cl¢af' some of ihe immigration backlog, with no consideraiion of stretched homele55 5ervic¢s or low supply
of homes. meant we saw a marked increase in desiiluiion and rough sleepers seeking help, shelter and e55¢niials. We thank the
National Lottery for supporting us at thi5 time through their Cost of Living fund. so we tould continue lo house, feed and
support homeless people. We continue to focus on partnership working with other homelessness organisalions and io increase
the number of bedspaces we Can provide to home1¢55 r¢fug¢¢s and dcslilule asylum seekers. As pan of our 2023 Winier
Campaign, 'Raise the Roof., Moh5¢n. a Lettings Clienl said..
was so happy when I found out I can stsy in Ihc UIC but when I was iold I had lo move out, I feli like l am neglected."
On receiving an offer of a¢¢ommodalion from us Mohsen commenl¢d: 'Ii was the best news I could hope for. My room is
comfortable. clean and I have a very good Action Fourtdalion support worker. She's helped me find a GP, make a dcntist
appointment and sign up for Universal Credit. She's also helping me find somewhere lo liY¢ long-lerm Ihar is not loo expensive.
I know she is there if I need an￿hing.,
We continued with a focus on influencing for Aliernatives to Detention, linking wilh European and naiional partners in 2023
to build drt evidence base. Wc have proved a workable solution by delivering inierventions through our Housing project and
collaborating with th¢ UK Home Office to deliv¢r ihe firsi Aliemative io Detention pilot in three years ago.
Young Llves
In December 2023, we were delighted to w¢l¢om¢ Bridget Siratford MBE to thc Action Foundation team io sel up and deliver
our firsi family and young person's service, Young Lives, for refugees, asylum seekers and migranis. This was identified by
clients &8 a key servic¢ that was required to meet Ihc needs of the communities we support. Already the servi¢e has 5UPPOrted
175 children through regular youih groups in Newcastle and Gateshead to connect %vith other5 and provide a space for learning.
The re8ular 8roup5 are 5upplemenled through smaller group activities such as $urfin8, skaieboarding and day5 away raising
their resilience and confidence. Young Lives h&$ added a very positive and new dynamic lo our connection with clients and
invigorated our siaff and volunteer teams by viewing our or8anisalion and communities through the lens of Children and young
people.
InterArtion
As in previous y¢￿S this service has continued to see large number5 ac¢¢55 SUPPOrt. We have been successful in expanding our
casework provision through ihe recruitment and training of both staff and volunteers and deliver this support in the context of
a trauma informed environmen( predominantly within the coniex( of a wttkly drop-in.
Our work in South Tyneside has grown subsiantially over the year. Wc havc embedded ourdirecl casework wilh clienis Ihrough
social prescribing by linking clients to local health services and community services, and from summer 2023 extended our
provision to focu5 on Social inclusion and volunteering for clients to reduce loneliness and isolation. We have continued our
collaboration with STARCH, the Primary Care Network and South Tyneside Council, and reached a wider network of smaller
community-based projects that have benefits io client welfare.

Action Foundation
Company Limlted by Guarantee
Trustees, Annu81 Report (Ineorporating the Directors, Report) (conlioued)
Year ended 31 March 2024
Achievements And performance {conti￿ued)
Bclween April 2023 and March 2024, we recorded alm0513.900 aiiendances at our Newcastle Drop-ins and supporting 2,415
people ihrough our casework. This was all achievable wilh the d¢dication and support of more than 33 volunteers, 800/0 of
whom have lived experiences of seeking asylum.
Language and Lt8rning
li has been an exeiling and changing year for our Aciion Language service, now called Language and Learning. Our free
unaccredited fomial ESOL cl&8ses, delivered by over 70 aM￿Ing volunteers, is hard lo fvnd, but immensely valuable lo clienls
unable to acc¢s5 Qr not ¢onfid¢nt lo access mainstream ESOL provision. We recalibraled the service io focus on attendance
levels. progT¢SS roules for clients. ¢lienl n¢cd5 and quality leaching conteni. This naturally led us to exiendin8 our model to
digital inclusion and employability as complementary off¢rs for ¢li¢nis in th¢ir progression.
We have coniinucd our class based ESOL in Sunderland and Newcastle. which hav¢ Continued to be supplemen(ed by online
classes for those studying al higher levels. as well as smaller literacy groups. From April 2023 until Mar¢h 2024 more than 562
peopl¢ attended our fr¢¢ English languag¢ cla55¢5 from 69 different nationalities. Across both Newcastle and Sunderland our
51aff and volunieer5 delivered 882 in-p¢rson class¢s, supplemented by online classes. 54 dedicated Volunteers gave their lime
freely to support our Language and Learning service.
We also delivered women's only provision in parthership with Ihc Wesl End Women's and Girls C¢nlr¢. Thi5 provision,
specifically designed for women provided an appropriate space and childcare lo ¢ncoura8e participalion in leamin8, 26 women
participaied in 18 classes in 2023, one leamer said.. 'Ii's very important for me. and il'5 U￿ful and helps enable mc 10 make
some friends"
We are looking forward io achieving success in our new employability and di8ithl skills support services in the coming year.
Accomrnod8tion Services
The need for our supported accommodation continued lo grow in 2023124. with a sharp ri% in homel¢ssness in our
communities. We provided 8 safe home and support io 118 homeles5 individuals from 20 differenl nalionalitics. Overall w¢
supported 9 Iyo of clients to move on in A positive way and enabled four family reunions.
Through our housin8 project we provided 541PPOrted a¢¢ommodation to 19 destitute asylum, seven of which completed their
legal review with vs and an incredible 80Yo (7 of 8) had an option lo regularise their status in the UK or accepied Assisied
Voluntary Retsjm to their couniry of origin ( l). This ¢Yiden¢e base builds on the learning from our work in Alternatives to
Deteniion aciivity which supports the same client cohort. We have continued lo be active in this space, engaging with national
¢ampaign$. sharing best prnctiee with European partners and contributing io international advocacy for system reform in a
European context.
We have continued to be part of the Justice Tog¢th¢r Inilialive. whi¢h seeks to proyide ¢onsisieni free legal support for peopl¢
like our Action Housing clicnls. We have t41so continued lo work with solicitors who supplement lh¢ skills and knowledge of
our staff.
In our Lettings project we supported 91 newly recognised refugees. helping 22 to move into independent living and continuing
to 5UPPOrt four in their new hom¢s. Thi5 proj¢¢t provide5 5UPPOrt in Newcastle and Gateshead and due to an upturn in demand
has seen consistently high levels of occupancy for ihe period. We are therefor¢ conlinuing to expand d¢v¢lop this provision
across the region.
Flnancial revlew
The financial environment been more favourable than the previous year. with a recognition from funders such as the
National Lottery. of the implications and effects of Ihe cost of living on th¢ charity s¢¢tor. Th¢ financial stsbility established in
the previous year allowed us to build on a solid foundation, with controlled expenditure and a focus on income generation.
There has been a focus of work lo control, as far as possible, increasing costs for our accommodation 5¢rvi¢¢ in repairs and
maintenance. and utilities costs. This aside there were no other significani events affecting the financial performance of the
harity during this period.

Action Foundation
Company Limited by Guarantee
Trustees, Annual Report (Ineorporating the Direetors, Report) {coniltsMÉd)
Year ended 31 March 2024
FiftAnclal revitw (Continued)
Our principal source of income continues ￿ be charitable activity, accounting for 51yh of totsl in¢om¢ and the majority of
which is Lettings activity. This is supplernented by grants and donations (4￿/•) and other income (IYO). These income streams
support the delivery of project activity to asylum seekers and refvgees and are aniicipated to Coniinue susiainably for the coming
years with moderate growth proj¢¢ted.
Th¢ principal risks the charity faces are from national policy ¢hang¢ aff¢clin8 either our client d¢mographics or ihe legal status
of the services we deliver, both unlikely ¢ven15 Outside of our influence or control. These risks, as well as others of lesser
significance. are reviewed twice annually by ihe board of trustees, lermly ai Sub Groups and bi-monihly by managemeni staff.
With th¢ implementation of our fiv¢-y¢ar Strategic Plan we launched our Business Development Strategy in 2023 10 d¢liver
on our ambitious priorities over the coming years. Thc strategy is to grow Action Foundation in a gradual and sustainable
manner, with a focus on measured service growth and th¢ addition of more supported a¢¢ommodation. both through
philanthropic landlords and property aequisition. As well ￿ s¢¢uring continuation funding for ¢a¢h of our existing services,
we've been pleased to work with new fvnder5 and existing fvnders such as Tuixen Foundaiion, Aurum, Porticus, Newby Trust
and Garfi¢ld Weston who provide core or unresiricied costs. enabling the tlexibility and agility needed to respond to our
¢han8in8 environment.
Positive steps have been made in securing longer iemi funding streams including The Mercer's Company and we Saw continued
suppon from Refugee Action and the National Lottery, and South Tyneside Primary Care Network for InierAclion. We secured
an extension for our homeless contract with Changing Lives for Newcastle City Council's homeless support provision and
gained continued support from Virgin Money Foundation for our Housing Projeci. Work is ongoing to flex artd adapt our
services aligned to client needs, whilst attracting susiainable levels funding.
Our community fundraising Conlinucd lo provide highlights with aciiviiy throughout the year as our supporters and staff look
on new and nol so new challenges to raise funds. We attracted 17 runners for the Great North Run in Seplemb¢r 2023 and
rnised an arn￿1n8 £7,777, and were delighied with six community led fvndraising events by supporters generating £2,873, Our
Winter Campaign "Raise the Roof, focussed on homelessness in 2023 and raised an amazing £21,929 which included mat¢h
funding from Aviva Community Fund and their wonderful staff. Combined with other regular and one-off donations. we
received £81.793 of unrestricted fvnding lo support our work.
We ar¢ very grateful 10 all our funders and a lisi of Trusts and Foundaiions that have supported us over the last Iwo years 1$ on
pages 17 and 18.
Overall. our income increased by 14Yo on the previous year. and out cost5 r¢mained con515tent in the yw. This ha5 resulicd in
a surplus for the year of £21,719.
Reserves policy
re
rv
Having considered financial risk, liquidity requirement and th¢ timing of Cash flows Ihrou8houl Ihe year, the Trusl¢es' reserves
policy is io aim to maintain 3 months expendilure {¢. £112,745) held in readily realisable &sS¢ts. Fre¢ reserves al year end 31
March 2024 w&$ £236.467 {2023.. £148.487). The Tru51ee5 arc satisfied with reserves al the current level in line wilh the aims
of Ihe policy.
rye
tied u
in fix
s¢1
Unrestri¢ted r¢s¢ryes at 31 March 2024 was £493.797 (2023= £408,974). Within this balance in¢lud¢5 £339.434 (2023..
£340,842) which is lied up in tangibl¢ fixed a55¢t5.
tricte
The charity holds and administers a number of restricted funds. As al 31 March 2024 restrieled funds totalled £39,584 (2023..
£102,688). These are noi available for the general purpos¢s of Ihc charity.

Action Foundation
Company Limited by Guarnntee
Trustees, Annual Repor¢ (Incorporating the Directors, Report) (coniinued)
Year ended 31 March 2024
Plans for future periods
Haying made significant progre$5 on a number of our stral¢8i¢ priorities over the last year wc hope to build on that succes5 by
identifyins and investing in key partnerships across the region which m￿¢M15¢ our impact and leverage existin8 synergy io
deliver meaningfijl change for our clients. We have begun building ihesc essential relationships in ihe various different 's¢¢lors'
We Work across and are an(i¢ipalin8 significant growth and development throughout the coming year.
Following the rccruitmcnt and embedding of two tru5tee5 in 2023124 and the departure of Mark Hall in October 2023 we have
again been recruiting to our board. This inveslmcni in our governance and oversighi continues to pay dividends.
We view the next year lo be a period of embedding our new employability and digitsl inclusion offer into Language and
Learning, growing and sustaining our Young Live5 Service, ls well &5 settling our new Inforni CRM system as an operational
nomi. We look forward to developing a new framework for ¢li¢nl engagement, lived experience and equality, diversiiy and
inclusion into daY-l￿daY work and launchin8 our Irainin8 offer lo more organisations. raising awareness and good practice,
and generating additional income.
Tru$t¢ts' responiibiliilu statement
The Iruslees, who are also directors for the purposes of company law, are responsible for preparing the irustees, report and ihe
financial slat¢menrs in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Practice).
Company law requires ihe eharily ITusl¢¢$ 10 pr¢par¢ financial Slalements for each year which give a true and fair view of the
state of affairs of th¢ charitable company and the irtcoming resources and application of resources, including ihe income and
expenditure, for thai period.
In prepArin8 ih¢s¢ financial sialemtnls. the tTUStces are required to..
select suiiable accounting policies and then apply them ¢onsisi¢ntly'
observe th¢ methods and principles in the applicable Charilies SORP.
make judgments and accounting esiimates that are reasonable and prudefti.,
prepare the financial statements on ihe going concern basis unless it is inappropriaie to presume that the charity will
coniinue in business.
The Iruslees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's
transactions and disclo5¢ With r¢850nable accuracy al any lime the financial posiiion of the charity and enable them io ensure
that ihe financial stsiemenls comply with the Companies A¢1 2006. Th¢y ar¢ also responsible for saf¢guardin8 the assets of the
Charity and h¢n¢e for taking reasonable steps for ihe prevention and delcction of fraud and other irregularilies.
Sm411 ¢ompAny provisions
This report h&$ been prepared in a¢¢ordance with the provisions applicable to companies enlitlcd to the small companies
exemption.
The trustees, annual report was approved on 30 Seplember 2024 and signed on behalf of the board of trustees by..
W A Coulson
Trustee
D P M¢Aul¢y
Charity S￿reIarY

Action Foundation
Company Limited by Cuarantee
Independent Auditor's Report to the Members of Action Foundation
Year ended 31 March 2024
Opinion
We have audited the financial statements of Aciion Foundation (the 'charity') for the year ended 31 March 2024
which comprise the slalement of financial activities (including income and expenditure account), statement of
financial position, statement of cash flows and the relaied notes, including a summary of significant accounting
policies. The financial reporting framework that has been applied in their preparation is applicable law and United
Kingdom Accounting Standards, including FRS 102 The Financial Reportino Standard applicable in the UK and
Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statemenls=
give a true and fair view of the state of the charity's affair5 as at 31 March 2024 and of its incoming
resources and appl ication of resources, including its income and expenditure, for the year Ihen ended,
have been properly prepared in accordance with United Kingdom Generally Accepted Accouniing Practice.
have been prepared in accordance with the requirements of the Companie5 Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable
law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit
of Ihe financial slalement5 section of our report. We are independent of the charity in accordance with the ethical
r¢quir¢m¢nts that are relevant to our audit of the financial statemenls in Ihe UK, including the FRC'S Elhical
Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe
that the audi¢ evidence we have obtained is sufficieni and appropriate to provide a basis for our opinion.
Conclu$ion5 relating to going concern
In auditing the financial statements, we have concluded thal ihe directors, use of the going Concern basis of
accounting in ihe preparation of the finan¢ial statements is appropriate.
Based on the work we have perfonned, we have nol identified any material uncertainties relating to events or
condilions that. individually or collectively, may cast significant doubl on the company's ability to continue as a
going concern for a period of at leasi 12 months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors wilh respect lo going ¢oncern are described in the
relevant sections of this report.
Other Informatlon
The other inforniation comprises the informaiion included in the annual report. other than the financial slalements
and our auditor's report thereon. The trustees are responsible for the other infonnation. Our opinion on the finanrial
statements does not cover the other information and. except to the extent otherwise explicitly Stated in our report,
we do not express any forni of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in
doing so, constder whether the other information is materially inconsistent with ihe financial 5tatemen15 or our
knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material
inconsislencies or apparent material misstatements, we are required lo deiermine whether there is a material
misstatemenl in the financial slaiements or a material misstatement of the other information. If, based on the work
we have perfornied, we conclude that there is a material misstaiemeni of this other inforniation, we are required
to report that fact.
We have nothing to report in this regard.

Action Foundation
Company Limited by Guarantee
Independent Auditor's Report to the Membtrs of Action Foundation fconlinued)
Year ended 31 Mareh 2024
Opinions on olher matters prescrlbed by the Compani¢$ Acl 2006
In our opinion. based on the work undertaken in the course of the audit..
the infomiation given in the trustees, report for the financial year for which the financial statements are
prepared is consistent with the financial statements. and
the trustees. report has been prepared in accordance with applicable legal requirements.
Matters on which we are requlred to r¢porl by exception
In the light of the knowledge and understanding of the charity and 115 environment obtained in the course of the
audit, we hav¢ not identified material misstatements in the trustees. report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires
us to report lo you if, in our opinion..
dequate accounting records have not been kept, or returns adequate for our audit have nol been received
from branches not visited by us; or
the financial statements are not in agreem¢ni with the accounting records and returns; or
certain disclosures of trustees. remuneration specified by law are not made; or
we have not received all the inforniation and explanations we require for our audit. or
the trustees were not entitled to prepare the financial statements in accordance with the small companies
regime and take advantage of Ihe small companies, exemptions in preparing the direclors, report and from
the requirement to prepare a strategic report.
Responsibilities of trustee$
As explained more fully in the trustees, responsibilities statement. the trustees (who are also the direciors for the
purposes of company law) are responsible for the preparation of the financial statements and for being satisfied
that they give a true and fair view, and for such iniernal control as the trustees determine is necessary to enable the
preparation of financial statements that are free from material misstaternent, whether due to fraud or error.
In preparing the financial stalements, the trustees are responsible for assessing the charity's abtlity to continue as
a going concern, disclosing, as applicable, matters related io going concern and using the going concem basis of
accounting unless the trustees either intend to liquidate the charity or to cease operations. or have no realistic
alternative but to do so.
Auditor'$ respon$ibilities for the audit of the financlal statements
Our objectives are to obtain reasonable assurance about whether the financial statement5 as a whole are free from
malerial misstatement, whether due to fraud or error, and to issue an audiior's report that includes our opinion.
Reasonable assurance is a high level of assurance, but is not a guarantee that an audit condutted in accordance
with ISAS (UK) will always detect a material misstatemenl when il exists. Misstatements can arise from fraud or
e￿or and are considered material if. individually or in the aggregate, they could reasonably be expected to
influence the economic decisions of users taken on Ihe basis of ihese financial statements.
I￿egularitieS, including fraud, are instances of non-compliance with laws and regulations. We design procedures
in line with our responsibilities, outlined above, to delect malerial misstatements in respect of i￿egular1tICs,
including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is
detailed below,

Action Foundation
Company Limited by Guarantee
Independent Auditor'5 Report to the Members of Action Foundatlon (¢(•nliRuedJ
Year ended 31 March 2024
Auditor's responsibilities for the audit of the financiol stat¢m¢n¢s (conlinuedj
As part of an audit in accordance with ISAS (UK). we exercise professional judgement and maintain professional
scepticism Ilwoughoul the audit. We obtained an understanding of the legal and regulatory framework applicable
to both the company itself and the sector in which it operates. We identified areas of laws and regulations that
could reasonably be expected to have a material effect on the financial statements from our sector experience and
through discussion with the Key Management Pcrsor￿e1. The mosi significant identified that directly affect the
financial siaternents include financial reporting legislarion (including relared companies, legislation), the Charities
Act 2011 and UK taxation legislation. The company 15 Subject to other laws and regulations where the
consequences of non-compliance could have a material effect on amounts or disclosures in the financial
statements, for instance through the imposition of fines or litigation. We identified the following areas as those
most likely lo have such an effe¢l: OISC, Health and Safety, Employment Law and Data Protection regulations,
recognising the nature of the company's activities.
We Considered the extent of Compliance with those laws and regulations as part of our procedures on the related
financial statements. Our audit procedures included-.
making enquiries of Trustees and Key Management Personnel as to where ihey consider there to be
susceptibility to fraud and whether they have any knowledge or suspicion of fraud.
obtaining an understanding of Ihe internal controls established to mitigate risks related to fraud or
non-compliance with laws and regulations.
assessing Ihe design effectiveness of the controls in place to prevent and detect fraud.
assessing Ihe risk of management override, including identifying and testing joumal entries;
challenging the assumptions and judgements made by management in its significant accounting
estimales.
Our audit did not identify any key audir matters relating io the detection of irregularities including fraud. However,
d¢5pile the audil being planned and conducted in accordance with ISAS (UK) there remains an unavoidable risk
thai material misstatements in the financial statements may no( be deiected owing 10 inherent limitaiions of the
audit and that by their very nature, any such instances of fraud or irregularity likely involve collusion, forgery,
intenlional misrepresentations, or the override of iniemal controls.
A fijrther description of our responsibilities is avatlable on the Financial Reporting Council's website at..
httPS.'Ilwww.frc.or8.ukJauditorsre5pon5ibilities. This des¢ription fomis part of our auditor's report.
Use of our report
This report is made solely to the charity's members, as a body, in accordance with Chapter 3 of Part 16 of the
Companies Act 2006. Our audit work has been undertaken so that we might slate lo the charity's members those
matters we are required to state lo them in an auditor's report and for no other purpose. To the fullesi extent
permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's
members as a body, for our audit work, for this report, or for the opinions we have formed.
John Oswald BA FCA
Senior Statutory Auditor
Stephenson Coates Audlt Limited
Chartered accounlants
Wesl 2, Asama Court
Newcastle Business Park
Newcastle upon Tyne
NE4 7YD
30 September 2024
10-

Action Foundation
Company Limited by Guarantee
Slatement of Financial Activilies
(including ineome and expenditure aeeount)
Year ended 31 March 2024
2024
Restricted
funds
2023
Unrestricted
funds
Total funds
Total funds
Note
Income and endowments
Donations and grants
Charitable aciivities
Other trading activities
Other income
390,172
349,479
10,890
4,195
352,612
400,337
742,784
749,816
10,890
4,195
644,601
612,277
14,820
52.694
Total income
754,736
752,949
I,S07,685
1,324.392
Expenditure
Expenditure on raising funds..
Costs of raising donations
Expenditure on charltable activities
101,594
568,319
101,S94
1,384,372
101,649
1,378,267
1,479,916
9,10
816,053
Total expenditure
669,913
816,053
1,485,966
Net Income l (expenditure)
84,823
(63,104)
21,719
(155,524>
Transfers betiveen funds
Net movement in funds
84,823
(63,104)
21,719
(155,524)
Reconciliation of funds
Total funds broughi forward
Total funds carried forward
408.974
102,688
511,662
667,186
493,797
39,584
533,381
511,662
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The note$ on pages 14 to 25 form part of these finaneS91 statements.
11

Action Foundation
Company Limited by Guarantee
Stalement of Financial Position
31 March 2024
2024
2023
Flxed assets
Tangible fixed assets
Is
339,434
340,842
Current a￿ets
Debtors
Cash at bank and in hand
16
43,460
343,367
54.272
261,091
386,827
315,363
Creditors: omounts falling due withln one year
Net current assets
17
110,773
64,189
276,054
251,174
Total assets less current liabilities
615,488
592,016
Creditors.. amounts falling due after more than one
year
18
82,104
80,354
Net assets
533,381
511,662
Funds of the ehlrlty
Restricted funds
Unrestricled fvnds
39,584
493,797
102,688
408,974
Total charity funds
20
533,381
511,662
These financial statements have been prepared in accordance with the provisions applicable to companies subject
to the small companies, regime.
These financial statements were approved by ihe board of trustees and auihorised for issue on 30 September 2024,
and are signed on behalf of the board by..
W A Cou150n
Trustee
The note$ on pages 14 to 2S form part of these finaneial stalements.
12-

Action Foundation
Company Limited by Guarantee
Statement of Cash Flows
Year ended 31 March 2024
2024
2023
Cash flows frorn operallng aetivilies
Net income / (expenditure)
21,719
(155,523)
Adjustmenlsfor..
Depreciation
1,408
1,408
Changes in..
Trade and other debtors
Trade and other creditors
10,812
48 J37
24,904
(11,801)
{141,012)
Cash generated from operations
Net cash from operating activities
Cash flows from finaneing aetivities
Repayments of borrowings
Net cash used in financing a¢tiviti¢$
82.276
82,276
(141,012)
(5,000)
(5,000)
Net increase l (decrease) ID cash and cash equivalents
Cash and cash equivalenls at beginning of year
Cash and cash equivalents at end of year
82,276
261,091
(146,012)
407,103
343J67
261,091
The Doles on pages 14 to 25 form part of these financial statements,
13-

Action Foundation
Company Limited by Cuarantee
Notes to the Financial Statements (¢onlinuéd)
Year ended 31 March 2024
General information
The charity is a private ¢ornpany limited by guarantee, registered in England and Wales and a r¢gist¢red
charity in England and Wales. The address of the registered office is The CastleGate, Melbourne Street,
Newcastle upon Tyne, NE12JQ.
Statement of cornplivdnee
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting
Standard applicable in the UK and the Republic of Ireland,, the Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with ihe Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act
2011.
A¢¢oun¢ing poli¢i¢s
Basis of preparation
The financial statements have been prepared on the historical cost basis.
The financial statements are prepared in srerling, which is the fvnctional currency of the entity.
Action Foundation meets the definition of a public benefit entity under FRS 102.
Golng coneern
The directors of ihe charitable company are satisfied that there are no maierial uncertainties aboul the
charity's ability to continue a5 a going concern at least for a period of12 months from Ihe date of approval
of these financial statements. Accordingly, the financial slatements are prepared on a going ¢on¢ern basis.
Judgements and key sourees of estimation uncertainty
The preparation of the financial statemenls requires management to make judgements, estimates and
assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and
are based on experience and other factors. including expectations of future evenis that are believed to be
reasonable.under the cir¢um51ances. There are no key sources of estimation uncertainty io report that hav¢ a
significant risk of causing a material adjustment to the financial statements.
Fund aeeounling
Unrestricted funds are available for use at the discretion of the truslees to further any of the charity's
purposes.
Designated funds are unr¢slricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or tlvough the terms
of an appeal, and fall into one of two sub-classes: restricted income funds or endowment fijnds.
Ineome
All income is derived from s¢rvic¢5 and activities Ca￿led out in the UK. All income is recognised when the
Charity has entiilement lo the funds and any perfonnance conditions attached to the item(s) of income have
been mel, it is probable that the income will be received, and the amount can be tneasured reliably.
Voluntsry income is accounted for as received by the company.
-14-

Action Foundation
Company Limited by Guarantee
Notes to the Finaneial Statements (colliinued)
Year ended 31 March 2024
Accounting policies (continued)
Income (continued)
Income from grants is recognised in line with expenditure incurred towards meeting the conditions attached
to Ihe grant. Any remaining income is recogni5ed when the Charity has fully mel the conditions attached to
the grant.
Income received in advance of the provision of a specified service is deferred until the criteria for the income
recognition is met.
Donated facilities and services are measured at the value it would cost on the open market.
Resoureeg expended
Expenditure is recognised once there is a legal or ¢onstru¢tive obligation to make a payment to a third party,
it is probable Ihal settlemenl will be required. and ihe amount of the obligation can be measured reliably.
All expendilure is accounted for on an accruals basis.
Expenditure includes any V A T which cannot be fully recovered, and is reported as part of the expenditure
to which il relates.
Costs of raising funds comprise the costs associated with attracting donations, grants and legacies and the
eosis of trading for fundraising purposes.
Tangible assets
Tangible fixed assets are stated at ¢ost less a¢cumulated depreciation. Depreciation is provided at rales
Calculated to WTite off the cost less residual value of each asset over its expected useful life, as follows:
Fixtures, fittings and equipment - 200/0 - 330/0 straight line
Land and buildings - Not depreciated
In view of the planned mainlenan¢e programme in place at the property, the trustees consider ihat any
depre¢iaiion of the fre¢hold property be immaterial.
Implllrment of fixed Assets
A review for indicators of impairn]ent is carried out at each reporting date, wilh the recoverable amount
being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount. the
a55et is impaired accordingly. Prior impaim)ents are also reviewed for possible reversal at each reporting
date.
For the purposes of impainnent testing, when it is not possible to estimate the recoverable amount of an
individual asset, an estimate is made of the recoverable amount of the ca5h-generating unit lo which the asset
belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and
generates cash inflows ihat are largely independent of the cash inflows from other assets or groups of assets.
Taxation
The Charity is exempt from Corporation Tax because all of its profits from trading are used for charitable
purposes.
15-

Action Foundation
Company Limited by Guarantee
Notes to the Finaneial Statements (coniintsed)
Year ended 31 March 2024
Accounting policies (eoRlinutdJ
Finan¢tal in4trumen¢s
A financial asset or a financial liabtlity is recognised only when the entity becomes a party to the contractual
provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related
transaction costs. unle$5 the a￿angement con5titule5 a financing transaction, where it is recognised al the
present value of the future payments discounted at a market rale of inieresi for a similar debt instrument.
Cu￿ent assets and current liabilities are subsequently measured at the cash or oiher consideration expected
lo be paid or received and not discounted.
The charity initially recognises and measures Goncessionary loans al the amounts received. The ca￿Ing
amount 15 adjusted in subsequent years to reflect repayments and any accrued interest.
Finon¢ial asset5 Ihat are measured at cosi or amortised cost are reviewed for objective evidence of
impainneni at the end of each reporting date. If there is objective evidence of impainnent, an impairnient
loss is recognised under the appropriate heading in the statement of financial activities in which the initial
gain was recognised.
Any reversals of impairment are recognised immediately, lo the extent that the rev¢r5al does not result in a
carrying amount of the financial asset that exceeds what the carrying amount would have been had the
impaimienl not previously been recognised.
Defined contributlon plan$
Contributions to defined contribution plans are recognised as an expense in the period in which the related
service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will
lead to a reduction in future payments or a cash refimd.
When contribuiions are not expected lo be settled wholly within 12 months of the end of the reporting date
in which the employees render the related service, the liability is measured on a discounted present value
basis. The unwinding of the discount is recognised as an expense in the period in which il arises.
Limited by guarantee
Action Foundation is a company limited by guarantee and accordingly does not have a share capital.
Every member of the company undertakes to contribute such amount as may be required not exceeding £1
lo the assets of the charilable company in the event of its being wound up while he or she is a member, or
within one year after he or she ceases to be a member.
16-

Action Foundation
Company Limited by Guarantee
Notes ¢0 the Financial Statements (continued)
Year ended 31 Mareh 2024
Donation5, legacie5 and Grants
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Donations
Donations
Gift Aid
Donated facilities and services +
81.793
7,033
218,929
81,793
7,033
218,929
Grants
The Aurum Charitable Trust
Community Foundation
Gateshead Council
Grealham Hospital
The National Lottery
Newcastle City Council
Newcastle Fund
The North East Law Centre
The Paul Hamlyn Foundation
Porticus
Refugee Action
Sir James Knott
Tuixen Foundation
Virgin Money Foundation
Wilan Trust
Other
35,000
35,000
40,262
11,667
3,000
75,000
13,700
45,000
8,992
44,000
33,313
70,678
10,000
21,250
13,750
7,500
1,917
40,262
11,667
3,000
75,000
13,700
45,000
8,992
44,000
33,313
70,678
10,000
21,250
13,750
7,500
1.917
390,172
352,612
742,784
+ Included in the above income is a lotal of £218,929 for donaled facilities and services. This amount includes
£133,447 for volunleer tea¢hers and assistants, time and £85,482 for market value rent.
17-

Action Foundation
Company Limited by Guarantee
Notes to the Flnancial Statements (el)￿1￿￿£￿)
Year ended 31 March 2024
Donations, legacles and Grants (coniln4ed)
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Donations
Donations
Gift Aid
Donated facilities and services +
82,452
17,748
236,947
82,452
17,748
236,947
Grants
The Aurum Charitable Trust
Cormected Voice
Community Foundation
Curtin PARP
Garfield Weslon Foundation
The National Lottery
The Newby Tntsi
Newcastle City Council
The North East Law Centre
The Paul Hamlyn Foundation
Porticus
Respond & Adapt
Tuixen Foundation
Virgin Foundation
Virgin Money Foundation
Olher
35,000
35,000
3,350
8,250
6,980
30,000
5,500
10,000
16,000
12,000
44,000
33,333
47,041
35,000
3,000
15,000
3,000
3,350
8,250
6,980
30,000
5,500
10,000
16,000
12.000
44,000
33,333
47,041
35,000
3,000
15,000
3,000
422,147
222,454
644,601
+ Included in the above income is a total of £236.947 for donated facilities and services. This amount includes
£133,451 for volunteer teachers and assistants, time and £103,496 for market value rent
18-

Action Foundation
Company Limiled by Guarantee
Notes ¢0 the Financial Statements (conilnued)
Year ended 31 Mareh 2024
Charitable aetivilies
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Language and Learning
Accommodation Services
Digital Inclusion
InterAclion
13,132
290,375
13,132
690,712
400,337
45,972
45,972
349,479
400.337
749,816
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Language and Learning
Accommodation Services
Digital Inclusion
InterAclion
35,000
212,740
18,760
45,972
312,472
35,000
512,545
18.760
45.972
299,805
299,805
612,277
Other income
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Newcastle City Council
Gateshead City Council
Other
4,195
4,195
4,195
4,195
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Newcastle City Council
Gateshead City Council
Other
24,856
27,838
24,856
27,838
52,694
52,694
19-

Action Foundation
Company Limited by Cuarantee
Notes to the Financial Statements (conlinued)
Year ended 31 March 2024
Costs of raising donations and grants
Unrestricted
Funds
Restri¢ted Totsl Funds
Funds
2024
Wages and salaries
Employer's NIC
Pension costs
Fundraising costs
86,474
7,938
3,236
3,946
86,474
7,938
3,236
3,946
101,594
101,594
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Wages and salaries
Employer's NIC
Pension costs
Fundraising costs
86,882
7,976
3,251
3,540
86,882
7,976
3,251
3,540
101,649
101,649
Expenditure on charitable activities by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Language and Learning
Accommodation Services
InterAciion
Digital Inclusion
Data Project
Young Lives
Support costs
156,775
295,401
10,361
94,488
455,047
209,446
251,263
750,448
219,807
29,700
6,259
69.823
36,065
21,007
65,765
27,266
69,823
568,319
816,053
l J84,372
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Language and Learning
Accommodation Services
InterAclion
Digital Inclusion
Data Project
Young Lives
Support costs
155,557
365,730
116,630
9,777
2.012
128,008
335,290
90,881
14,796
90.512
283,565
701,020
207,511
24,573
92.542
69,074
69,074
718,780
659,487
1,378,267
-20-

Action Foundation
Company Limited by Guarantee
Noles to the Financial Statements (eonlinued)
Year ended 31 March 2024
10. Expenditure on charitable activiti￿ by activity type
Activities
undertaken
directly Support costs
Total funds
2024
Total fijnds
2023
Language and Learning
Accommodaiion Services
InterAction
Digital Inclusion
Data Project
Young Lives
Governance costs
251,263
750,448
219,808
11,751
36,847
10,280
263,014
787,295
230,087
299,609
733,669
214,642
28,138
94,307
65,765
27,266
3,076
,275
6,594
68,841
28,541
6,594
7,902
1,314,549
69.823
1,384,372
1,378,267
Included in the above expenditure is a total of £218,929 (2023.. £236,947) for donated facilities and services.
This amount includes £133,447 (2023.. £133,451) for volunieer ieachers and assistants, time and £85,482 (2023:
£103,496) for market value rent.
I l. Analysis of support ¢osts
Language
and
Learning
Accommodation
Services
InlerAction
Data
Project
Young
Lives
Total
2024
Total
2023
Premises
General office
Governance costs
Conferences &
training
Legal & professional
fees
Travel
Marketing &
Fundraising
Bank charges
Misc expenses
Loan interest
3,931
4,386
1,261
490
11,742
13,099
3,765
1,463
3,439
3.837
,103
428
1,029
1,148
330
128
427
20,568
22,946
6,596
2,562
10,601
22,324
2,721
7,167
476
137
53
1,743
5,207
1,525
456
189
9,120
1,823
257
834
767
2,490
225
729
67
218
28
90
1,344
4,361
273
10,548
110
329
96
29
12
576
1.149
718
1,750
1.750
1,750
13,012
40,612
11.382
3.405
1,412
69,823
69,074
12. Audltor's remuneratlon
2024
2023
Audit of the financial statements
Other accounting services
2,500
1,150
1,600
1,000
Total auditor's remuneration
3,650
2,600
21

Action Foundation
Company Limited by Guarantee
Notes to the Financial Statements {conrfnu¢dJ
Year ended 31 March 2024
13. Staff eosts
The total staff costs and employee benefits for the reporting period are analysed as follows:
2024
2023
Wages and salaries
Social security costs
Employer contributions lo pension plans
631,577
55,447
37,775
713,894
64,177
45,326
724,799
823.397
The average head count of employee5 during the year was 24 (2023.. 27).
No employee received employee benefits of more than £60.000 during the year (2023.. Nil).
14. Trustee remuneration and expenses
M Hall was a trustee of ihe organisation until October 2023, when he was brought onto ihe Senior Leadership Team.
Total remuneration to M Hall in the year was £20,481 (2023: £Nil).
No other trustees received remuneration or other benefits from employment with the charity.
£Nil (2023- £Nil) wa5 paid to trustees to cover travel expenses.
Remuneration costs relating to Key Managemenl Personnel..
2024
2023
Chief Executive Officer
Senior Leadership Team
53,918
119,029
51.840
121,807
The above amount includes gross salary with non-contributory pension contribution of 6Y•.
IS. Tangible fixed assets
Land &
Buildings
Equipment
To¢41
Cosi
As at l April 2023
Additions
As at 31 March 2024
337,000
16,471
353,471
337 000
16,471
353 471
Deprecialion
As at l April 2023
Charged in the year
As Ydt 31 March 2024
12,629
1,408
12,629
Carrying amount
As at 31 March 2024
As at 31 March 2023
337,000
337,000
2,434
3,842
339.434
340.842
All langible fixed assets are held for the purposes of the charity.
-22-

Action Foundation
Company Limited by Guarantee
Notes to the Financial Statements feomiinued)
Year ended 31 March 2024
16. Debtors
2024
2023
Trade debtors
Prepayments and ac¢rued incom¢
Other debtors
3,973
I S,466
22,021
22,542
12,680
19,050
43,460
54,272
17. Creditors: amounls falling due within one year
2024
2023
Trade credirors
Social security and other taxes
Other creditors
Accruals and deferred income
18,871
13,554
4,491
73,857
2,389
4,101
57,699
110,773
64,189
Included within creditors is an amount of £69,480 (2023- £48,533) relating to deferred grants where funding has been
received and nol all conditions have been met. The ￿11 amount of £48,533 ha5 been released lo the SOFA from Ihe
previous accounting period and 8rant income totalling £69,480 has been deferred at Ihe end of the current accounting
period.
18. Creditors.. amounts falling due after more than one year
2024
2023
Loans
82,104
80,354
Included in creditor5 due over l year is an amount of £82,104 (2023: £80,354) due for repaymenl in 2 - 5 years.
19. Pensions and other post-relirement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defmed contribution plans was £37,775
(2023.. £45,326).
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Action Foundation
Company Limiled by Guaranlee
Notes to the Financial Stslements (covlinued)
Year ended 31 March 2024
20. Analysis of eharitable funds
Unrestricted funds
At
Transfers 31 Mareh 2024
At l April 2023
Income
Expenditure
General fijnds
408.974 754.736
(669.913)
493,797
Restrieted funds
At
l April 2023
At
Transfers 31 Mareh 2024
Income Expenditure
Language and Learning
Accommodation Services
InlerAction
Digital Inclusion
Data Project
Young Lives
34,596
12,196
39,706
59.892
442,851
170,324
{94,488)
(455,047)
(209,446)
584
16,190
45,542
34,340
(36,065)
(21,007)
25,667
13,333
102,688
752,949
(816,053)
39,584
Comparaiives..
Al
Transfers 31 March 2023
Ai l April 2022
Income
Expendilure
General funds
427,270 802,133
(820,429)
408,974
Restricted funds
At
l April 2022
At
Income Expenditure Transfers 31 March 2023
Language and Learning
Accommodation Services
InterAction
Digital Inclusion
Data Project
Young Lives
19,167
15,511
33,020
14,796
43,437
331.975
97,567
(128,008)
(335,290)
(90,881)
(14.796)
(90,512)
34.596
12,196
39,706
49,280
16,190
239.916
522,259
(659.487)
102.688
24-

Action Foundation
Company Limited by Guarantee
Notes to the Finantial Statemenls fcofttinuedj
Year ended 31 Mareh 2024
21. Analysis of net assets between funds
Unrestricted
Funds
Restricted Tolal Funds
Funds
2024
Total Funds
2023
Tangible fixed assets
Cu￿ent assets
Creditors less than l year
Creditors greater than l year
339,434
347,243
(110,776)
(82,104)
339,434
386,827
(110,776)
{82,104)
340,842
315,363
(64,189)
(80,354)
39,584
Net assets
493,797
39,584
533,381
511,662
22. Related parties
During the year the company entered into the following transactions with related parties..
Transaction value
2024
Balance owed by/(owed to)
2024
2023
2023
City Church Newcastle
52,221
45,260
52,221
45,260
Rent payabl¢ io City Church Newcastle of £52,221 (2023- £45,260) has been included in expenditure on charitable
activities. D Lyall is a Trustee of Action Foundation and an Elder at City Church Newcastle.
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