Registered number: 6946097
Charity number: 1132051
ACTION FOUNDATION
(A Company Llmlted by Guarantee)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

ACTION FOUNDATION
(A Company Llmlted by Guarantee)
CONTENTS
Page
Refernnco and Admlnlstratlv• Detalls of the Charlty, Its Trustees and Advlsors
Tru8t•as' Réport
Indepondent Audltors. Report on th• Flnanclal Stat•monts
9-12
Statement of Financlal Actlvltles
13
Balan￿ Sh••t
14-15
Statement of Cash Flows
16
Nota8 to the Flnanclal Statements
17-35

ACTION FOUNDATION
(A Company Limlted by Guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY. rrs TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MARCH 2025
Trustees
W A Coulson
S Hamilton
D Lyall
G S Mandell
R Naeb (resigned 30 September 2024)
G Okal (reslgned 23 May 2024)
H Young
Company reglst•red
number
6946097
Charlty reglster•d
number
1132051
Reglstared offic•
The Castlegate Centre
Melbourne Str88t
Newcastle upon Tyne
NE12JQ
Company 8ecr•tary
D MG4uley
Indopendant audltorn
Kinn8ir Associates LimSted
Chartered Accountants
Aston House
Redburn Road
Newcastle upon Tyn8
NES 1N8
Bankers
Ctroperative Bank plc
PO Box 250
Skelmersdale
WN8 6WT
Unity Tnjst Bank plc
Nlne Brindleyplace
Bimiingham
B12HB
Page I

ACTION FOUNDATION
(A Company Limited by Guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees present their annual report together wtth the audited financial statements of the charitable
company for the year 1 April 2024 to 31 March 2025. The Annual Report seNes the purpose of both a trustees,
report and a directors, report under company law. The Trustees confimi that the annual report and financial
statements of the charitable company comply with the current statutory requirements, the requirements of the
charitable companvs governing document and the provision5 of the Statement of Recommended Practice
(SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).
Since the charitable company qualifies as small under section 382 of the Companie5 Act 2006, the Strategic
Report required of medium and large companies und8r th8 Companies Act 2006 (Strategic Report and DireGtors'
Report) Regulations 2013 has been omitted.
Objectlves and actlvltles
Policles and objectlvos
The charitable compan515 objects are:
1. The prevention and l or relief of povety by the provision of advice and assistance to the publlc including to
refugee5, asylum seekers, mlgranl workers and their dependents, particularfy by the provision of education and
training with a view to facilitating job creation and work opportunities for such persons, and by the provision of
housing and accommodation for persons in need of such provislon, and the improvement of housing and living
conditions for such persons-
2. The advancement of education {including mental, physical, social and health education) by provlslon of
schooling, training and advisory services.,
3. The advancèment of environmental protection or improvement, particularly by educating the public in the
cOnSe￿allon, protection and improvement of the physical and natural environment, and by the promotion of
waste reduction. recycling, and by addressing the causes of climale change;
4. The relief of those in need by reason of thelr youth, age, ill health. disablllty, finandal hardshlp or other
disadvantage, particularly by supporting or assisting persons SLrffering or recovering from substance abuse,
eating disorders, prostitution or persons In slmilar situations who are in need of charitable support; and
5. The promotlon of human rlghts, particularly by the support of those sufferfng from human rights abuses and I
or issues of injustice perpetrated by individuals, groups or govemmenls on the grounds of race, religion, colour,
sex. sexual orientation, disability, political vlews l activlties, ethniaty or medical or other conditlon.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance
published by the Charity Commission relating to public benefit. including the guidance 'Public benefit-. running 8
charity (PB2)'.
Actlvltles undertaken to achieve obJe¢tlves
The main activities undertaken in relation to these objects are:
Accommodation Servlces
Housing - provides free accommodation and support to destitute migrants with no recourse to public fund5
to try and resolve their immigration status and plan for their future-
Letting - manages property and provides supported accommodation to homeless refugees to enable thern
to progress onto independent living.
Language and Learning provid8s free English language classes, digital inclusion and employabilty support to
migrants not able to access provision elsewhere.
Page 2

ACTION FOUNDATION
(A Company Llmlted by Guarantee)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Objectlves and actlvitios (contlnued)
InterAction
activilies.
provldes social inclusion, advice and welfare support through drop-in, outreach and casework
Young Llve8 - provldes young refug88s and asylum seekers and thelr families with youth groups. activity
sesslons, 1.1 support, trlps and residentials that provide specialised practical, emotional and soclal support.
Achievements and performance
Main achlevements of the Charfty
In this year we again supported over 3,100 people, demonstrating the consistent demand for our servic85. We
continue to support individuals from over 100 different nations. working dosely in partnership with others in the
region.
Again, the prlnciple challenge faced was of an uncertain political and economic cllmate. Thls rlsk was
highlighted by the riots of August 2024 in response to which we rapidly responded and adBpted our operations,
moving contact online where possible and implemènting stringent security measures in our on-site delivery.
Our management team and Board of Trust88s hav8 been stable throughout the period, enabling growth in depth
and maturity of operations as well as continued progress against our strategic plan. Though we did successfully
recruit hyo trustees. one with lived experienGe as a cu￿ent client. unfortunately both had a chang8 in personal
arcumstances before they could formally join our Board.
In January 2025 we undertook a haI￿aY review of our five year Strategic Plan which included input from dients
and volunteers as well as staff and trustees. Excellent progress was noted on the strateglc prlorities to deliver
new and existing services and develop partnerships, which has enabled us to focus on building our internal
capacity, sustainability and réadiness to respond throughout 2025. Our Strategic Plan as well as our Purpose
and Values statements can be found on our website.
We also recruited a part tlme Inclusion Development Manager who began in January 2025 and works across the
organisation on development and change projects to support our practice around EDI. Client Engagement and
Lived Experience. This additional capacity and specific focus has further strengthened our work in this area.
Having launched our 'lnForm' database system In January 2024 and as part of the Data Project, a four-year
project funded by the Paul Hamlyn Foundation, we undertook the process of embedding and refining both the
System and our practice. Although a hugely beneficial change this process was a steep leaming curve for us and
it W85 only in eady 2025 that we began to fully realise its potential across all of our services.
Though we h81d an optimistic outlook on the media and political policy landscape following the 2024 General
Election, events have transpired quite differently. As mentioned above we rapidly responded to the outbmak of
violence across the UK, including at numerou5 Cltie5 in our region in August 2024. Following this operational
response which was focused on ensuring the safety of our staff and volunteers as well as adapting our services
to best support our clients, we undertook a listening exercise, the summary of which we published in our
'Unwanted, like a strangerf report, available on our website. Sadly, throughout the second half of this year, we
saw continued political and m8dia attention given to this issue and a significant rise in the instances of hate
crime Gommitted again them. We continue to support our clients and advocate for a fairer, more tolerant society
through our regional profile and positive messaging.
Page 3

ACTION FOUNDATION
(A Company Limited by Guarantee)
TRUSTEES. REPORT ICONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Achievements and performance (continued)
Revlew of activltles
Young Livès
Having fomially launched our Young Llves servlce in January 2024 we w8r8 pleased to both refine our approach
and secure multi-year funding from Comic Relief and Children in Need to support this work. The service
supported 322 children and young people through 236 sessions and additional 1-1 support. We worked with
partners such a5 Northumbria University and Solace Surf School to deliver a broad range of activities and
educational Input.
In Novemb8r 2024 Young Lives won both Project of the Year and Social Action of the Year at the prestigious
North East Youth Awards and in early 2025 the Youth Leadership group produced their short film 'Small Matters,
which highlights the need for refuge8 youth voices and was showcased at a launch èvent at the Glasshouse
International Centre for Music.
During this period, we began negotiation5 With Handcrafted with a view to developing a partnership for the
provision of support lo Unaccompanied Asylum S88king Children (UASC). A due diligenc8 process was
conducted and in January 2025 it was agreed that a partnership could be form8d to proactively tender for this
contracted work.
IntarActlon
Though the numbers decreased slightly from the previous year we continued to engage with large numbers
through our Newcastle drop-in, South Tyneside outreach work and through occasional events or activities. We
saw over 2,500 attendances at our drop-in and helped 140 people navigate their local NHS services, linking
them with GPS and other health s8rvic8s in South Tynesid8.
This work was supported by 40 commitled volunteers, 88°A of whom have lived experience of migration and as
well as providing essential support to others, gain valuable skills through their participation.
In the summer of 2024 we sald goodbye to the prolect manager who had led the project for four years and
following a thorough recruitment process, welcomed back a pervious InterAction project officer to manage Ihe
dellvery of this vital servi￿.
Language and Leamlng
Having Iransitioned over the previous 12 months, this service underwenl a period of embedding our Digital
Inclusion work which started in November 2024, funded by Virgin Money Foundation, and Employability, which
was initially a general program funded by the North of Tyne Combined Authority and then latterly specifically
focussed on displaced international workers, funded by NEADASS.
We 8150 continued to provide free English language classes which ran until December 2024 in both Newcastle
and Sunderland and in 2025, because of a lack of funding, in N8wcastle only. We delivered 595 classes which
were supported by 48 dedicated and highly skilled volunteers and benefitted over 360 learners.
At the end of this period we said goodbye to the project manager who had managed the project for 2 years and
fulfilled a pivotal role in the transltion and development of its provision. We were successful in recruiting an
excellent candidate who began shortly after and leads the further embedding of these ¢hanges and growth of the
provision.
Page 4

ACTION FOUNDATION
(A Company Limlted by Guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Achlevements and performance {contlnued)
Accommodatlon Services
We continued to see 5ignrficant demand for our Accommodation support throughout the year and although
asylum decision making slowed following the general election in 2024, the waiting lists were such that many
r8fugees still remain waiting for a place to live.
In our Lettings project we supported 95 newly recognised refugees, helping 45 to move into independent living
and supporting 6 family reunions for people whose relatives were in other countries. In our Housing project we
supported 12 destitute asylum seekers and across both projects we delivered 4,467 hours of support with 890
of all r8sid8nts moving on positively.
We have also continued to be active in advocating for destitute or homeless migrants, engaging with national
campaigns. sharing b8St practice with European partners and promoting regional ¢onv8rsations.
Flnanclal revlew
The financial environment has agaln been posltlve. and wlth a contlnued focus on cost controls our income has
8XC8eded expenditure, allowing us to maintain sufficient r8serves and set aside funds for capitsl investment.
Thankfully there were no significant events affecting the financial performance of the charity during this period.
Our principal source on income continues to be charitable activity, accounting for 46¥0 of total income and the
majority of which is Lettings activily. This is supplemented by grants (31 /0) and other income 123Yo). These
income streams support the delivery of projecl activity to asylum seekers and refugees and are anticipated to
continue sustslnably for the coming years wlth moderate growth projected.
Th8 principle risks the Gharity faces are from national policy change affecting either our cli8nt demographics or
the legal status of the services we dellver, both unllkely events outside of our influence or control. These risks, as
well as others of lesser significance, are reviewed Iwice annually by the Board of Trustees, t8rmly at Sub Groups
and bi-monthly by management staff.
With the implementation of our five-year Strategic Plan we launched our Business Dev81opm8nt Strategy in 2023
to deliver on our ambitious prioritles over the coming years. The Strategy is to grow Action Foundation in a
gradual and sustainable manner, with a focus on measured service growth and the addition of more supported
accommodation, both through philanthropic landlords and property acqu15ition. Though we have not yet been
able to expand our accommodation in this period, we were able through a gen8rous donation from supporters to
purchase a property from one of our existing landlords, reducing our costs and increasing our assets against
which we could borrow to invest further.
Positive steps have been made in securing longer temi funding streams including Comic rèlief, Children in Need
and the new Digital Inclusion grant from Virgin Money Foundation, which with the continued support from The
Mercer's Company, Refugee Action and the National Lottery, South Tyneside Primary Care Ne￿Ork and Tuixen,
represent a solid foundation for securing grant funding with a shorter timeline for delivery. Work is ongoing to flex
and adapt our services aligned to client needs, whilst attracting sustainable levels funding.
Our community fundraising continued to provide highlights with activity throughout the year as our supporters
and staff took on new and not so new challenges to ra15e funds. demonstrating their ongoing commitment and
passion for our dients and our work. We attracted 24 runners for the Great North Run in September 2024. which
is always a highlight of the fundraising calendar. Our Winter Campaign "Unwrap the Jof was intended as a
positive contrast to the increasingly hostile environment faced by migrants and again raised a significant sum
which included match funding from Aviva Community Fund and their staff. As well a5 Other regular donations, we
received a single large donation of £160,000 from supporters for the purchase of a property.
Page 5

ACTION FOUNDATION
(A Company Llmlted by Guarantee
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Large or small, we are hugely grateful to everyone who donates or fundraises for ourwork. We would also like to
thank all our funders and a list of Trusts and Foundations that have supported us over the last years is on
pages 21-22.
Overall, our income increas8d by 16 % on th8 previous y8ar, and we saw an incr88se In expenditure of 7010. We
also made s significant transfer between funds of £160,000 vthich was donated for the purchase of a property.
and free reserves therefore decreased to £101,352 (2024.. £172,170). However, our fixed assets were increased
by the same amount and total £503,026.
Reserves policy
Free reserves
Having considered financial risk, Ilquldlty requlrement and the tlmlng of cash flows throughout the year, the
Trustees, policy is to aim to maintain three months unrestricted expenditure (c. £95k) held in readily realisable
assets. The Trustees are satisfied with reserves at the current level in line with the alms of the policy.
Reserves tled up in fixed assets
The general fund includes £503,026 which is tied up In tangible flxed assets.
Restrfeted funds
The charitable charity holds and administers a number of restricted funds. As at 31 March 2025 restricted funds
totalled £95,116. These are not available for the general purposes of the charity.
Golng concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the charitable company has
adequate resources to continue in operatlonal existence for the foreseeable fulure. For this reason, they
continue to adopt the going cOn￿M basis in preparing the financial stslements. Further details regarding the
adoption of the going concem basis can be found in the accounting policies.
Structure, governance and management
Constitutlon
Action Foundation Is a company Ilmlted by guarantee, govemed by its Memorandum and Articles of Assoclatlon,
The charitsble company was incorporated on 27th Jun8 2009 with r&gistration number 6946097. It has been
registered as a charity with the Charity Commission. number 1132051 since 9 October 2009. There are currently
five members, each of whom agree to contribute £1 in the event of the charitable company winding up.
Methods of appolntm8nt or election of trustees
The number and skills of directors is regularly reviewed, and any gaps identified. Open recruitment is undertaken
and following application and interview suitable candidates are invited to attend meetings, initially as observers,
before being fomially invited to join the board following discussion and agreement from both parties. Directors
shall hold office for a t8rm of four years but shall be eligible to hold office for further temis of four years
indefinitely. At least one trustee must be an 61der of City Church, Newcastle:
Page 6

ACTION FOUNDATION
(A Company Limlted by Guarantee
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
structure, governance and management (contlnued
Organisational structure
The charitable company is organised so thal the directors mèèt regularfy to review its affalrs and set objectives.
There is a full-time Chief Executive supported by a management team managing day to day activities. There is a
close relationship with City Church N8wcasUe who founded the charity and provide on90ing support with office
space and facilities at their building, The CastleGale as ￿￿11 as having a requlremènt to have at least one City
Church elder as a Trustee of Action Foundation.
Decislon4naklng arrangements
Organisational priorities and the overall financial strategy for the Charity are set by the Board of Trustees. The
responsibility for ensuring that these priorities and strategies are delivered is delegated to the Chief Executive
Officer.
Decisions on annual salary awards, significant or unusual expenditure and new projects of strategic significance
are reserved for Trustees.
The Board of Trustees is assisted in its work by seven sulFgroups. The Su￿grOUpS are responsible for more
delailed oversight of specific ar8as of operationlactivity and can consider proposals from s8nior management
and make recomTnendations to the Board of Trustees.
Policies adopted for tho Inductlon and tralnlng of Trustees
Induction plans are used for Truste8 induction and set out specific items to be covered, by whom and the target
dales for completion of each item in the induction plan.
A specific set of training requirements is in place which all Trustees must undergo.
Arrangements for sotting pay and remuneration
Salaries are reviewed annually by the Finance Sub-Group with the assistance of the Chief Executive Officér. An
established salary scale exists, and all staff are placed on specific points withln a salary banding. Criteria used in
setting pay include a cost of living uplift and incremental progression.
Rlsk management
The directors have agreed to examine, on an annual basis, the major risks faced by Ihe charitable company,
These Tisks include financial, operational and regulatory. Systems are in place to minimlse these risks, including
preparation of regular financial reports, maintenance of insurance and management reviews. These systems are
review8d periodically to ensure the needs of the charitable company are boing met.
Plans for future periods
A5 noted above, following excellent progress in other priorities we have now shifted our strategic focus to
building our internal Gapacity, sustsinability and readiness to respond. This focus on efficient syslems,
streamlined processes and organisational agility aligns with our Business Development strategy and will continue
to strengthen our position over the coming years. To continue to strengthen our governance, trustee recruitment
is again planned for 2026 following an internal skills audit.
Our services continue to grow and diversify, with Young Lives beginning support for UASCS in partnership with
Handcrafted, a homelessness organisalion based in County Durham, from October 2025, Afghan Resettlement
in partnership with the Refugee Council beginning in November 2025 and mental hèalth support groups and
individual therapy piloted through a Home Office grant contracted through the North East Migration Partnership
all representing new elements of support. This collaboration and partnership to deliver new support which
complements our existing services is encouraging and ultimately impacfful for our clients.
Page 7

ACTION FOUNDATION
(A Company Limited by Guarantee)
TRUSTEES. REPORT (CONTINUED
FOR THE YEAR ENDED 31 MARCH 2025
Statement of Trustees. responslbllltles
Th8 Trustees (who are also the directors of the Charity for the purposes of company law) are responsible for
preparing the Trustees. Report and the financial statements in accordance with applicable law and United
Kingdom Accounting Standards (United Klngdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial year. Under company law.
the Trustees must not approve the financial statements un18SS they are satisfied that th8y give a true and fair
view of the state of affairs of the Charity and of its incoming resources and application of resources. including its
income and expenditure, for that period. In prepadng these financial statements, the TTUStees are required to..
select suitable accounting policies and th8n apply them consistently:
observe the methods and principles of the Charities SORP (FRS 102).
make judgments and accounting estimates that are reasonable and prudent;
state whether applicab18 UK Accounting Standards (FRS 102) have been follow8d, subject to any Material
departures disclosed and explalned In the financial statements:
prepare the financial statements on the going concem basls unless It Is Inapproprlate to presume that the
Charity will continue in business.
The Trustees are responslble for keeping adequate accounting records that are sufficient to show and explain
the Charitls transactions and disclose with reasonable accuracy at any time the financial posib-on of the Charity
and enable them lo ensure that the financial statements comply with the Companies Act 2006. They are also
responslble for safeguarding the assets of the Charity and hence for taking reasonable steps for the preventlon
and detection of fraud and other irregularities.
Dlsclosure of Infomiation to audltors
Each of the persons who are Trustees at the lime when this Trustees. Report is approved has confirmed that..
so far as that Twstee Is aware, there is no relevant audit information of which the charitys auditors are
unaware, and
that Trustee has taken all the steps that ought to have been taken as a TNStee In order to be aware of
any relevant audit information and lo establlsh that the charftys auditors are aware of that Information.
Auditors
The auditor5. Kinnair Associates Limited, have indicated thelr wllllngness to continue in office. The designated
Trustees will propose a motion reappointing the auditors at a meeting of the Trustees.
Approved by order of the members of th8 tk)ard of Trustees on 20 Novemb8r 2025 and signed on their behalf
by.
W A Coulson
Trustee
D P McAuley
Charily Secretary
Page 8

ACTION FOUNDATION
{A Company Llmlted by Guaranteel
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF ACTION FOUNDATION
Oplnlon
We have audiled the financial statements of Actlon Foundallon (the 'charitV) for the year ended 31 March 2025
which comprise the Statem8nt of Financial Aclivities, the Balance Sheet. the Statement of Cash Flows and the
related 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, includlng
Financial R8POrting Standard 102 'The Financial Reporling Standard applicable in th8 UK and Republic of
Ireland, (United Kingdom Generally Accepted Accounting Practice)-
In our opinion the finandal statements:
glve a true and fair view of the state of the charitable companvs affalrs as at 31 March 2025 and of Its
incoming resources and applicalion of resources, Ineludlng its Income and expenditure for the year then
ended;
have been properly prepared In accordance wlth United Kingdorn G8n8rally Accepted Accounting
Practlce,. and
have been prepared in accordance wlth the requirements of the Companles Act 2006.
Basls for oplnlon
We conducted our audit in accordance wlth International Standards on Auditing (UK) (ISAS (UK)) and applicable
law. Our responsibilities und8r thos8 Standards ar8 further described in the Auditors, responsibilities for the audit
of the financial statements section of our r8POrt. We are independent of the charitable company in accordance
wlth the ethlcal requirements that are relevant to our audit of the financial statements in the United Kingdom,
induding the Financial Reporting Council's Ethical Standard. and we have fulfilled our other ethical
responsibilities in accordancé with these requlremènts. We bèlieve that the audit evldence we have obtained is
sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to golng concem
In auditing the financial statements, we have concluded that the Trustees, use of ihe golng concem basls of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not Identlfied any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on the charitable companls ability to
continue as a going concem for a period of at least twelve months from when the financial statements are
authorised for issue.
Our responsibilities and the responsibilities of the Trustees with ￿Spect to going concem are described in the
relevant S8Ctions of this r8POrt.
Page 9

ACTION FOUNDATION
(A Company Limlted by Guarantee)
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF ACTION FOUNDATION (CONTINUED)
Other Informatlon
The other information comprises the information included in the Annual Report other than the financial
statements and our Auditors, Report thereon. The Trustees are responsible for the other infomiation contained
within the Annual Report. Our opinion on the financial statements does not cover the other information and,
ex￿pt to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion
th8r80n. Our responsibility is to read the other infomiation and, in doing so, consider whether the other
information is matèrially inconsistent with the financial statements or our knowledge obtained in the course of the
audit. or otherwise appears to be materially misststed. If we identify such material inconsistencies or apparent
material misstatements, we are required to detemiine whether this gives rise to a material misstatement in the
financial statements themselves. If, based on the work we have performed, we conclude that there is a material
misstatement of this other information, we are required to report that fact.
We have nothing to report In thls regard.
Oplnlon on other matters prescrlbed by the Companles Act 2006
In our opinion, based on the work undertaken in the course of the audit:
the information given in the Trustees. Report for the financial year for which the financial statemenis are
prepared is consistent with the financial stat8ments.
the Trustee5' Report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by gxception
In the light of our knowledge and understanding of the charitable company and its environment obiained In the
course of th8 audit, we hav8 not id8ntified material misststemenis in the Trust88s' Report.
We have nothing to report in respect of the following matters in relation to which Companles Act 2006 requires
us to report to you if, in our opinion:
adequate accounting records have not been kept, or retums adequate for our audit have nol been
rec8iV8d from branches not visited by us- or
the financial statements are not in agreement with the a¢￿UntIng records and returns-, or
rtain disclosures of Trustees. remuneration specified by law are not made; or
we have not received all the infonnation and 8xplanations 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 the small companies, exemptions in prepartng the Trustees. Report and
from the requirement to prepare a Strategic Report.
Page 10

ACTION FOUNDATION
{A Company Limlted by Guarantee)
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF ACTION FOUNDATION (CONTINUED)
Responsibilities of trustees
As explained more fully in the Trustees, Responsibilities Statement, the Trustees (who are also the directors of
the charitable company for the purposes of company law) are responsible for the preparation of the financial
statements and for bèing satisfiéd that thèy give a true and fair view, and for such intèmal control as the
Truslees determine is ne￿SSary to enable the preparation of financial statements that are free from material
misstatement, whether due to fraud or error.
In preparing the financial statements, the Trustees are responsible for assesslng the chariiable companls ability
to continue as a going concern, disclosing, as applicable, matters related to going con￿rn and using the going
concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease
operations, or have no r8alistic altemative but to do so.
Audltor5' responslbilitlès for thè audlt of the financial statoments
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free
from rnaterial mi55tatement, whether due to fraud or error, and to issue an Auditors, Report that includes our
opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in
accordance with ISAS IUKI will always detect a material misstatement when it exists. Misstatements can arise
from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be
expected to influence the economic decisions of users taken on the basis of these financial stat8m8nts.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures
In line with our responsibilities, outllned above, to detect materi81 misstatements in respect of irregularities.
including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is
d8tailed below..
the engagement director ensured that the engagement team collectlvely had the appropriate competence.
capabilities and skills to identify or recognise non-compliancè with applicable laws and regulations-
we identified the laws and regulations applicable to the Charity through discussions with trustees and other
management, and from our commercial knowledge and experience of the sector;
we focused on specific laws and regulations which we considered may have a direct material effect on the
financial statements or the operations of the Company, including th8 Charities Act 2011 et seq., and
Charity Commi55ion regulations..
we assessed the extent of compliance with the laws and regulations Identlfied above through making
enquiries of management and inspecting legal correspondence., and
we ensured Ihat the identified laws and regulations were communicated within the audlt team regularly
and the team remained alert to instances of non-compliance throughoul the audit.
We assess8d tha SUSC8Ptibility of the Company's financial statements to material misstatement, including
obtaining an understanding of how fraud might occur, by..
making enquiries of management as to where they considered there was susceptibility to fraud and their
knowledge of actual, suspected and alleged fraud: and
considering the intemal controls in place to mitigate risks of fraud and non-compliance with laws and
regulations.
To address the risk of fraud through management bias and override of controls, we.. -
perfomed analytical procedures to identify any unusual or unexpected relationships,. and
tested journal entries to identify unusual transactions.
Page11

ACTION FOUNDATION
(A Company Limited by Guarantee)
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF ACTION FOUNDATION (CONTINUED)
In responsé to the risk of irregularities and non-compliance with laws and regulations, we design8d procedures
which included, but were not limlted to.. -
agreeing financial statement disclosures to underlwng supporting documentation;
r8ading the minutes of meetings of those charged with governance.,
enquiring of management as to actual and potential litigation and claims. and
requesting correspondence with HMRC, relevant regulators and the Charity's legal advisors.
r6questing unusual correspondence with HMRC. relevant regulator5 and. if we are put on notice of any
Issues. the COmpan￿S legal advisors.
There ar8 inherent limitations Sn our audit procedures descrlbed above. The more removed that laws and
regulations are from financial transactions, the le55 likely it is that we would become aware of nonwcompliance.
Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations
to enquiry of the director5 and other management and the inspeclion of regulatory and legal corr8spondence. if
any.
Material misstat8menls that arise due to fraud can be harder to detect than those that arise from error as they
rnay involve deliberate concealment or collusion.
A further descrlptlon of our responsibilities for the audlt of the financial statements is located on the Financial
Reporting Council's w8bsite at: www.frc.or
.uklaudltors￿s
onsibillties. This d8SCriPtion fomis part of our
Auditors, ReFK)rt.
Use of our report
This report is made solely to the charitable companys members, as a body, In accordance wlth Chapter 3 of Part
16 of Ihe Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable
companls members those matters we are required to stste to them in an Auditors, Report and for no other
purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than
the charitable company and its members, as a body, for our audit worff. for thls report. or for the opinions we
have formed.
Detlev Anderson {Senior Statutory Audltor)
for and on behalf of
Klnnair Associates Llmited
Chartered Accountants
Statutory Auditor
Aston House
Redburn Road
Newcastle upon Tyne
NE5 1NB
Date..
Page 12

ACTION FOUNDATION
IA Company Limlted by Guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2025
Unrestrlcted
funds
2025
Restricted
funds
202S
Total
fundg
2025
Total
ftsnds
2024
Noté
Income from:
Donations, legacles and grants
Charltable activities
Other trading activitl8S
Other income
283.310
365,881
9,796
2,749
647,618
441.374
930,928
807,25S
9,796
2,749
742, 784
749,816
10.890
4,195
Total income
661,736
1,088,992
1,750,728
1,507,685
Expendlture on:
Raising funds
Charitable activitle5
83,320
627,836
83,320
1,501,296
101,594
1,384,372
873,460
Total expendlture
711,156
873,460
1,584,616
1,485,966
Net lexpenditurelllncorne
Transfers between funds
(49,420)
160,000
215,532
(160,0001
166,112
21.719
17
Net movement In fund8
110,580
55,532
166,112
21.719
Reconclllatlon of funds:
Total funds brought forward
Net movement in funds
493,797
110.580
39,584
55,532
533,381
166,112
511.662
21,719
Total funds carrfed foNard
604,377
9S,116
699,493
533,381
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on page5 17 to 35 form part of these financial statements.
Page 13

ACTION FOUNDATION
(A Company Limitsd by Guarantee)
REGISTERED NUMBER: 6946097
BALANCE SHEEr
AT 31 MARCH 2025
2025
2024
Noto
Flxed assets
Tanglble assets
13
503,028
339,434
503,026
339,434
Current a8SOt8
Debtors
Cash at bank and In hand
14
44,479
287,367
43,460
343,367
331,846
386,827
Curr•nt Ilabllltl•s
Creditors: amounts falllng due wlthln one
year
15
(51,525)
(110, 776)
Not curront assets
280.321
276,051
Totsl aswt• leu current Ilabllltles
783,347
615,485
Creditors: amounts falllng due aft8r more
than one year
16
(83,854)
(82,104)
Total n•t a880ts
699.493
533,381
Page 14

ACTION FOUNDATION
(A Company Llmlted by Guarantae)
REGISTERED NUMBER: 6946097
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025
2025
2024
Note
Charlty funds
Restrlcted funds
Unrestricted funds
17
17
95,116
604,377
39,584
493, 797
Total funds
699,493
533,381
Th8 Trustees acknowledge their responsibilities for complying with the requirements of the Act wlth respect to
accounting record5 and preparation of financial statements.
Th8 financial statements have been prepared in accordance with the provisions applicable to entities subject to
the small companies r8gim8.
The financial stat8ments were approved and authoris8d for issue by the Trustees on 20 Novemb8r 2025 and
signed on their behalf by:
W,fv aL
W A Coulson
Trustee
D P McAuley
Charity Secretary
The notes on pages 17 to 35 form part of these financial statements.
Page 15

ACTION FOUNDATION
(A Company Llmlted by Guarantee)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Note
Cash flows from operatlng actlvltles
Net cash used In operating activities
20
109,000
82,276
Cash IIow8 trom Inv•stlng actlvltles
Purchese of tsngible flxed assets
(165,000)
Net cash lused In)Iprovldad by Invostlng actlvltl•s
(165,000)
Cash flows from flnanclng activities
Net cash provided by financlng actlvltlas
Change In cash and cash equlvalents in the year
Cash and cash equivalents at the beginning of the year
(56.000)
343,367
82,276
261,091
Cash and cash oqulvalents at the end of the year
21
287.367
343.367
The notes on pages 17 to 35 fomi part of these financial stat8m8nts
Page 16

ACTION FOUNDATION
(A Company Limlted by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
General Informatlon
The Charity is a private company limited by guarantee, registered in England and Wales. number
06946097. The registered Offi￿ is The Castlegate Centre. Melbourne Street, Newcastle upon Tyne. NE1
2JQ. The Charity is also r8gistered as a charity in England and Wales, Charity number 1132051.
Accountlng pollcles
2.1 Basls of preparatlon of flnanclal statements
The financlal statements have been prepared In accordance with the Charitie5 SORP {FRS 102)
Accounting and R8POrting by Charit18s: Stat8m8nt of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland IFRS 102) {effective 1 January 2019), the Financial Reporting Slandard
applicable in th8 UK and R8public of Ireland (FRS 102), the Companies Act 2006 and the Charities
Act2011.
Action Foundation meets the definition of a public benefit entity under FRS 102. Assets and liabilities
are initially rècognised at historical cost or transaction value unless otherwise Staled in the relevant
accounting policy.
The financial statements hav8 been pr8pared on the historical cost basis.
The financial statements are prepared in Sterllng, whlch is the functional currency of the Charlty and
amounts are rounded to the nearest £.
The financial statements have been prepared to give a Irue and fairf view and have departed from
the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true
and fairf view. This departure has involved following the Charities SORP (FRS 102) published in
October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended
Practlce effective from 1 April 2005 which has since been withdrawn.
2.2 Going concern
The Trustees are satisfied ther8 are no material uncertainties affecting the Charitrfs 2bilily to
continue in operational existence as a going concern for al least a period of 12 months from the date
of approval of these financial statements. Accordingly, they continue to adopt the going concem basis
in preparing the financial statements.
2.3 Judgements and key sources of estimatlon uncertalnty
The preparation of th8 financial statements 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 fadors, including expectations of future events that
are believed to be reasonable under the circumstances. There are no key sourc8s of estimation
uncertainty to report that have a significant risk of causing a material adjustment to the financial
ststements.
Page 17

ACTION FOUNDATION
(A Company Llmlted by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollcles (contlnued)
2.4 Income
All income is recognis8d once th8 Charity has entitlement lo the income, it is probable that the
income will be received and the amount of income receivable can be measured reliably.
Voluntary incom8 is accounted for when received by the charity.
Grants are included in the Statement of Financial Activities on a receivable basls. The balance of
income rec8lV8d for specific purposes but not expended during th8 p8riod is shown in th& relevant
funds on the Balance Sheet. Where income is received in advance of entitlement of receipt, its
recognition is deferred and included in creditors as deferred income. Where entitlement occurs
before income is received, the income is accrued.
Other Income 1$ recognised in the period in which it is receivable and to the extent the goods have
been provided or on completion of the servlce.
On recelpt, donated profession81 servi￿8 and facilities are recognlsed on the basis of the value of
the gift to the Charity which is the amount il would hav8 b88n willing to pay to obtsin services or
facilities of equivalent economic benefit on the open market., a corresponding amount is then
recognlsed in expenditure in the period of receipt.
2.5 Expandlture
Expenditure is recognised once there is a legal or constructive obligation to transfer economic beneflt
to a third party, it is probabl8 that a transfer of 8conomic benefits will be required in settlement and
the amount of the obligats'on 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 8¢tivily. Direct costs
attributable to a single activity are allocated directly to that activity. Shared costs which contribute to
more than one actiwty and supporl costs which are not attribuiab18 to a single activity are apportion8d
belween those activities on a basis consistent with the use of resources. Central staff costs are
allocated on the basis of time spent, and depreciation charges alloGated on the portion of the asset'5
use.
Exp8ndlture on raising funds includes all expenditure incurred by the Charity to raise funds for Its
charitable purposes and includes costs of all fundraising activities events and non-charitable trading.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the
Charity's objectives, as well as any associated support costs.
All expenditur8 is inclusive of irrecoverable VAT.
Page 18

ACTION FOUNDATION
(A Company Llmlted by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollcles (contlnued)
2.6 Tanglble flxed assets and depreclatlon
Tangibl8 fixed assets costing £NIL or more are capitalised and recognised when future economic
benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognlsed at cost. After recognition, under the cost modèl, tangible
fixed assets are measured at Cost less accumulated depreciation and any accumulated impaimient
losse5. All costs incurred to bring a tanglble flxed asset Into Its Intended working conditlon should be
included in the measurement of cost.
At each reporting date the Charity assesses whether there Is any Indlcation of Impairment. If such
indication exists, the recoverable amount of the a55et 15 determined to b8 the higher of ils fair value
less costs to sell and its value in us8. An impairment loss is recognised where the carrying amount
exceeds the recoverable amount.
Depreciation Is charged so as to allocate the cost of tangible fixed assets 18SS their residual value
over their estimated useful Ilve5, uslng the straighl-line method.
Depreciation is provided on the following base5=
Freehold property
Offic8 8quipm8nt
20% - 33%
Freehold buildings are not depreciated. In view of the planned maintenance programme Ir) place at
each property, making an allowance for the estimated cost of the land and the expected residual
valuè, the Trustees Gon5ider that any depreciation of the freehold properties be immaterial.
2.7 Debtor5
Trade and other debtors are recognised at the settlement amount after any trade dlscount offered.
Prepayments ar8 valu8d at th8 amount prepaid n8t of any trade discounts due.
2.8 Cash at bank and In hand
Cash at bank and in hand includes cash and short-lerm highly liquid investments with a short maturity
of three months or less from the date of acqui51tion or opening of th8 deposit or similar account.
2.9 Llabllities and provisions
Liabilitie5 are recognised when there is an obligation at the Balance Sheet date as a result of a past
event, it is probable that a transfer of economic benefit will be required in settlement, and the amount
of the sett18ment can be estimated reliably.
Liabilitie5 are recognised at the amount that the Charity anticipate5 It will pay to settle the debt or the
amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where
the effect of the time value of money is material, the provision is based on the present value of those
amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The
unwinding of the discount is recognised in the Statement of Financial Activities as a finance Cost.
Page 19

ACTION FOUNDATION
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollcles (contlnued)
2.10 Flnanclal Instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recogni5ed at transaction value and subsequently
measured al their settlement value with the exception of bank loans which are subsequently
measured at amortised cost using the effectiv8 int8r6St method.
2.11 Fund accounting
General funds are unrestricted funds whlch are available for use at the discr8tion of the Trustees In
furtherance of the general objectives of the Charlty and whlch have not been designated for other
purposes.
Deslgnated funds comprise unreslrlcted funds that have been set aside by the Truslees lor partlcular
purposes. The aim and use of each designated fund is set out in the notes to the financial
statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by
donors or which have been raised by the Charity for particular purposes. The costs of raising and
administering such funds are charged against the specific fund. The aim and use of each restricted
fund is set out in the notes to the financial statements.
nvestment Income, gains and losses are allocated to the approprlate fund.
Page 20

ACTION FOUNDATION
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Income from donations, lagaci88 and grants
Unrestrlcted Restricted
funds
funds
2025
2025
Total
funds
2025
Donatlons
Donations
Glft ald
Donated servlces
Grants
57,043
6,160
143,965
178,124
235,167
6,160
143,965
Comic R81ief
Communities CAN
Home Office evisa Fund
Newcastle City Council
Newcastle Fund
North East Association of Directors of Adult Social SeNices
North of Tyne Combined Authority
Platten Family Fund
Refugee Aclion
South Tyneside Know Your Neighbourhood Fund
The Mercers Company
The Tuixen Fund
Vlrgin Money Foundation
Aslan Fund
Chlldren In need
Clifford Chance
Gateshead Council
Hospitsl of God
Newby Trust
Newcastle Law Cent
Northumberland Village Homes Trust Fund
Proctor and Gamble
Northumbria University
Paul Hamlyn
Screwfix Foundation
Sir James Knott Trust
Swire Trust
The Wellesley Trust
The 1989 Willan Charitable Trust
The Barbour Foundation
33.750
33,750
10,000
11,299
33,250
24,956
49,000
45,468
10,000
45,201
46,569
35,000
34,000
53,750
2,000
12,000
1,000
9,012
1.000
9.981
4,000
5,000
2,083
4,008
196
8,000
5,000
25,000
10,000
2,500
10,000
10,000
11,299
33,250
24,956
49,000
45,468
10,000
45,201
46,569
35,000
34,000
53.750
2,000
12,000
1,000
9,012
1,000
9.981
4.000
5,000
2.083
4,008
196
8.000
5,000
25,000
10,000
2,500
10.000
Page 21

ACTION FOUNDATION
(A Company Llmlted by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Income from donations,18gacies and grants (continued)
Unrestricted Re8trlctad
funds
funds
2025
2025
Total
funds
2025
Other
2,613
2,613
Total 2025
283,310
647,618
930,928
Unreslrict8d
funds
2024
Restricted
funds
2024
Total
funds
2024
Donations
Donations
Gift Aid
Donated facilities and services
Grants
81,793
7.033
218,929
81,793
7,033
218,929
The Aurum Charitable Trust
Community Foundation
Gateshead Council
Greatham Hospital
The Natlonal Lottery
Newcastle City Council
Newcastle Fund
The North East Law Centre
The Paul Hamlyn Foundation
Porti¢us
Refugee Action
Sir James Knott
Tuixen Foundation
Virgin Money Foundation
Wilan TrLSSt
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
Page 22

ACTION FOUNDATION
(A Company Llmlted by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Income from donatlons, legacies and grants (continued)
Included in the above income is a total of £143,965 for donated facilities {2024- £218,929 for donated
facilities and seNice5). This amount includes £nil (2024.. £133,447) for volunteer teachers and assistants,
time and £143,965 (2024: £85,482) for rent at market value.
Volunteer teachers and assistsnts, time is no longer included in services in kind as It Is Judged not to
meet the crlterla for recognition as services in kind required by the Charit18s' SORP.
Income from charitablo activities
Unrestricted Restrfcted
funds
funds
2025
2025
Total
funds
2025
Language and Learning
Accommodation Services
InterAction
319,909
45,972
441,374
761,283
45,972
365,881
441,374
807,255
Unrestricted
funds
2024
Restricted
funds
2024
Total
funds
2024
Language and Leaming
Accommodation Services
InterAction
13,132
290,375
45,972
13,132
690,712
45,972
400,337
349.479
40Q,337
749,816
Page 23

ACTION FOUNDATION
{A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Income from othgr trading activities
Income from non charltable tradlng actlvltles
Unrestricted
funds
2025
Total
funds
2025
Total
funds
2024
Training income
9.796
9,796
10,890
Other Incomlng re8ourGes
Unre8trlcted
funds
2025
Total
funds
2025
Tot81
funds
2024
other income
2,749
2,749
4,195
Expendlture on ralslng fund$
Costs of ralslng voluntary Income
Unrestrlcted
funds
2025
Total
funds
2025
Tot81
funds
2024
Wages and salaries
Employ8rfs NIC
Pension costs
Fundraising costs
72,666
5,886
4.578
190
72.666
5,886
4,578
190
86.474
7.938
3.236
3.946
Total 2025
83,320
83,320
101,594
Page 24

ACTION FOUNDATION
(A Company Llmited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Analysls of oxpendlture on Gharitsble actlvltles
Summary by fund type
Unrestrfcted Restrlcted
funds
funds
2025
2025
Total
2025
Language and Learning
Accommodation SeNlces
InterAction
Data Project
Young Lives
148.150
400.254
43,310
11,304
24,818
166,425
534,358
129,665
22.346
20,666
314,575
934.612
172.975
33,650
45,484
627,836
873,460
1,501,296
Unrestricted
funds
2024
Restricted
funds
2024
Total
2024
Languag8 and Leamlng
Accommodation Services
InterAction
Data Project
Young Lives
169, 786
336,013
21,744
33, 105
7,671
94,488
455,047
209,446
36,065
21,Q07
264.274
791,060
231, 190
69,170
28,678
568,319
816,053
1,384,372
Page 25

ACTION FOUNDATION
(A Company Lirnftad by Guarantee)
NOTES TO THE FINANCIAL STATEMEKrs
FOR THE YEAR ENDED 31 MARCH 2025
Analysls of •xpendlture by actlvllles
Actlvltlos
undertaken
diractly
2025
Support
costs
2025
Total
funds
2025
Language and Learning
Accommodatlon Services
Int8rAction
D8ta Project
Young Lives
304.449
870.267
161,929
31,809
39,041
10.126
64,345
11,046
1,841
6,443
314,575
934,612
172,975
33.650
45.484
1,407,495
93,801
1,501.296
Activities
undertakan
dlredly
2024
Support
costs
2024
Total
funds
2024
Language and Learnlng
Accommodation Services
InterAction
Data Project
Young Lives
251,262
750,448
219,808
65. 765
27,266
13,012
40,612
11,382
3,405
1,412
264,274
791,060
231,190
69.ITO
28,678
1,314,549
69,823
1.384,372
Page 26

ACTION FOUNDATION
{A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Analysis of expendlture by activilie5 (continued)
Analys18 of support costs
Total
funds
2025
Total
funds
2024
Premises
General Office
Conferences & Training
Legal & professional fees
Trav81
Marketlng & Fundraising
Bank charges
Loan inter8St
Governance
32,483
11,018
2,929
19,733
764
13,005
765
1,750
11,354
20.568
22,946
2,562
9,120
1,344
4,361
576
1.750
6.596
93,801
69.823
Governance costs are recrultment expenses of £2,474 and costs assocSated wlth the preparation and
audit of the flnanclal staternents of £8,880.
Support costs are allocated be￿een charitable activities as set out below,, -
Language and Accommodatio
Learning
n Services
Young
Data Project Lives
650
2,274
771
205
1,381
53
910
2025
Interaction
Total
Premises
General Office
Conferences & Training
Legal and professional
Travel
3,573
1,212
322
2,171
22,088
7,493
1,992
13,418
520
3,898
1.322
351
2.368
92
1,561
92
32,483
11,018
2,929
19,733
764
220
59
395
Marf(et and Fundraise
1,431
84
8,843
520
260
13,005
765
Bank Charges
Loan interest
15
1,750
1,249
1,750
11.354
Governance
7,721
1,362
227
795
Total 2025
Page 27

ACTION FOUNDATION
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
10. Auditors. remunoratlon
2025
2Q24
Fees payable to the Charitys auditor for the audit of the Charitys annual
accounts
5,950
2,500
Fees payable to the Charitls audSlor In respect of:
All non-audit services not included above
1,450
1,150
11. Staff costs
2025
2024
Wag8s and salarles
Social security costs
Contrlbution to defined contribution pension scheme5
745,269
61,609
47,785
631.577
55,447
37,775
854,663
724, 799
The average number of persons employed by the Charfty durlng the year was as follows:
2025
No.
2024
Employees
30
24
No employee recelved remuneration amounting to more than £60,000 In elther year.
Key management personnel comprise the Chief Executive Officer and the two members of the Senior
Leadership Team. The employee benefits received by these personnel comprised gross salary and
employers, pension contributlon and amounted to £154,998 {2024 £172,947).
12. Trustees, remuneratlon and expenses
During the year, no Trustees received any remuneration or other benefit5 (2024 - £NIL).
During the year ended 31 March 2025, no Trustee exp8nses have been incurred (2024- £NIL).
Page 28

ACTION FOUNDATION
(A Company Llmlted by Guarantse)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
13. Tanglble fixed assets
Freehold
propety
Office
equipment
Total
Cost or valuatlon
At 1 April 2024
Additions
337,000
165.000
16,471
353,471
165,000
At 31 March 2025
502.000
16.471
518,471
Dopreclation
At 1 April 2024
Charge for the year
14,037
1,408
14,037
1.408
At 31 March 2025
15,445
15.445
N•t book value
At 31 March 2025
502.000
1.026
503,026
At 31 March 2024
337,000
2,434
339,434
14. Debtors
2025
2024
Due wlthin one year
Trade debtors
other debtors
Prepayments and accrued income
19,979
13,881
10,619
5,973
22.021
15,466
44,479
43,460
Page 29

ACTION FOUNDATION
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
15. Credltors: knounts falllng due withln one year
2025
2024
Trade credltorg
Other tsxation and social securfty
Other creditors
Accruals and deferred incoma
29,446
18,871
13,554
4,491
73.860
200
21,879
51,525
110.776
16. Cr•dltor¥: Amounts falllng du• aft•r mor• than on• y•ar
2025
2024
Other loans
83,834
82,104
other loans represent a loan from Commonweal Houslng Llmlted which is due for repayTnent in April
2027. The 108n is secured over ane of the properties of the charity and attracts Interest at 2.5% per
annum.
Page 30

ACTION FOUNDATION
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
17. Statement of funds
Statement of funds - current year
Balan￿ at
31 March
2025
Balance at 1
April 2024
Transfers
inlout
Income Expenditure
Unrestricted funds
General Funds- all funds
493,797
661,736
1711,156)
160,000
604,377
Rostrlctod funds
Language and Learnlng
Accommodation Services
InterAction
Data Project
Young Lives
195,129
637,850
142.492
(162,688
(476,823) 1160,000)
(134,078)
(25,667)
(74.204)
32,441
1,027
8,998
584
25,667
13,333
113.521
52,650
39,584
1,088,992
1873,460) (160,000)
95,116
Total of funds
533.381
1,750,728 (1,584,616)
699,493
A funds Transfer of £160,000 from restrlded lo unrestrlcted funds ar05e on the purchase of a property for
which a £160.000 donation had been received in the year.
Page 31

ACTION FOUNDATION
(A Company Limlted by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
17. Statement of funds (continued)
Statement of funds - prlor year
Balance at
31 March
2024
Balance at
1 Aprll 2023
Income Expenditure
Unrestrlcted funds
General Funds- all funds
408,974
754. 736
(669,913)
493,797
Restrfcted funds
Language and Learnlng
Accommodation Services
InterAction
Data Project
Young Llves
34,596
12,196
39. 706
16.190
59,892
442,851
170.324
45,542
34,340
(94,488)
(455,047)
(209,446)
(36,065)
(21,007)
584
25,867
13,333
102, 688
752,949
(816,053)
39,584
Total of funds
511,662
1,507,685 (1,485,966)
533,381
18. Summary offunds
Summary of funds - current year
Balance at
31 March
2025
Balance at 1
April 2024
Transfers
inlout
Income Expenditure
General funds
Restricted funds
493,797
39,584
661,736
1,088,992
(711,156)
160,000
(873,460) {160,000)
604,377
95.116
533.381
1.750,728 {1,584,616)
699,493
Page 32

ACTION FOUNDATION
(A Company Limited by Guarant88
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
18. Summary of funds (continued)
Summary of funds - prlor year
Balance at
31 March
2024
Balanc8 8t
1 April 2023
Income Expendlture
General funds
Restrlcted funds
408,974
102,688
754, 736
752,949
(669,913)
(816,053)
493, 797
39,584
511.662
1,507,685 (1,485.966)
533.381
19. Analysls of net assets between funds
Analysis of net assets between funds - current year
Unrastrlcted Restrlcted
funds
funds
2025
2025
Total
funds
2025
Tangible fixed assets
Current assets
Creditors due within one year
Creditors due in more than one y88r
503,026
236,730
(51,525)
(83,854)
503,026
331,846
(51,525)
{83,854)
95,118
Total
604,377
95,116
699,493
Analysls of n•t assets between funds - prlor year
Unrestricted
runds
2024
Restricted
runds
2024
Total
funds
2024
Tangible fixed assets
Current ass8ts
Creditors due within one year
Creditors due in more than one year
339,434
347,243
(110,776)
(82, 104)
339,434
386,827
(11Q,776)
(82, t04)
39,584
Total
493, 797
39.584
533,381
Page 33

ACTION FOUNDATION
(A Company Llmited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
20. ReGoncillatlon of net movement in funds to net cash flow from operatlng activitles
2025
2024
Net income for the year (as per Ststement of Financial Activities)
166,112
21,719
Adjustments for:
Depreciation charges
Decreasel(increase) in debtors
Increasel(decrease) In creditors
1,408
11,019)
(57,501)
1,408
10.812
48,337
Net cash providod by operating actlvltles
109,000
82,276
21. Analysis of cash and cash equivalents
2025
2024
Cash in hand
287,367
343,367
Total cash and cash equlvalents
287,367
343.367
22. Analysis of changes In net debt
Other non-
cash At 31 March
Changes
2025
At 1 Aprfl
2024 Cash flows
Cash at bank and in hand
Debt due after 1 year
343.367
(82,104)
(56,000)
287,367
(83,854)
(1,750)
261,263
(56,000)
(1,750)
203,513
23. Members. Ilablllty
Each member of the Charitable Company undertakes to contribute to the assets of the company in the
event of it being wound up while he or she is a member, or within one year after they cease to be a
member, such amount as may be required, not exc88ding £1 for the debts and liabilities contracted before
he or she ceases to be a member.
Page 34

ACTION FOUNDATION
(A Company Limlted by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
24. Rolated party transactlons
Clty Church Newcastle is a related party as D Lyall Is a Trustee of Actlon Foundation and an Elder at City
Church Newcastle. During the year rent was payable to Cty Church Newcastle of £40,799 (2024:
£52,221). At the batance sheet dat8 there was no balanc8 du8 to or from Newcastle City Church (2024:
£nll).
Page 35