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2023-08-31-accounts

Action Tutoring Ltd

Annual Report and Financial Statements for the year ended 31st August 2023

Registered charity Number 1147175 Company Number 08105978

CONTENTS

Trustees’ Report......................................................................................................................................3 From the Chair...................................................................................................................................................................3 Charitable aims and objectives..............................................................................................................................4 Delivery of aims and objectives..............................................................................................................................5 How Action Tutoring’s activity delivers public benefit...........................................................................6 Summary of activity....................................................................................................................................................... 7 Our advocacy work......................................................................................................................................................... 9 Impact....................................................................................................................................................................................10 Funders and Supporters...........................................................................................................................................14 Financial Review............................................................................................................................................................. 16 Structure, governance and management....................................................................................................19 Future plans and aims............................................................................................................................................... 22 Legal and administrative details as of 31st August 2023....................................................................23 Statement of Trustees’ responsibility..............................................................................................................24 Independent Auditors’ Report to the Members of Action Tutoring LTD..........................25 Statement Of Financial Activities (Incorporating Income And Expenditure Account) For The Year Ended 31 August 2022...............................................................................................29 Balance Sheet As At 31 August 2023................................................................................................................30 Statement Of Cash Flows For The Year Ended 31 August 2023..................................................................................................................................................................31 Notes To The Financial Statements For The Year Ended 31 August 2023.................................................................................................................................................................32

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Trustees’ Report

From the Chair

2022-23 was a year of powerful partnerships, programme refinement and recognition for our work.

We were thrilled in the autumn that our work was recognised with a Queen Elizabeth II Platinum Jubilee Volunteering Award. We were one of only 20 charities honoured with this one-off award to recognise the service and impact of our inspiring volunteer tutors on disadvantaged young people across England.

We have remained committed to data-driven decision-making, continuing to evaluate our impact and refine our programme to meet the evolving needs of students. We are working with external partners to help us evaluate our impact in greater depth and are looking forward to seeing and acting upon the results of our findings next year. Over this year, we delivered 6,535 tutoring courses to 5,743 pupils in 146 schools. We were particularly pleased to expand our reach through our virtual programme delivery, with programmes now running in areas such as Southport, Hartlepool, Rotherham, Corby and Portsmouth.

With Government plans to end funding for the National Tutoring Programme in 2024, we joined forces with policy and research consultancy, Public First, to underscore tutoring’s impact on attainment, attendance and mental health. Together with Public First, Impetus, The Tutor Trust and Get Further, we launched a report ‘The Future of Tutoring’ to outline why we should be prioritising tutoring in education and took our message to Number 10.

We also excitingly forged a new partnership with the QBE Foundation, who committed to invest more than £1.5 million to Action Tutoring for the next three years to significantly increase the number of disadvantaged pupils we support and to expand our reach to more rural areas. At this crucial time, when school budgets are very squeezed and the attainment gap is at its widest in a decade, we remain incredibly grateful to all our funders for their ongoing support of our work.

Finally, we were pleased to welcome two new trustees – Abbie Hayes and Sara Selvarajah – who joined our board this year.

Peter Baines , Chair of Trustees, October 2023

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Charitable aims and objectives

Action Tutoring aims to support pupils from disadvantaged backgrounds to achieve a meaningful level of academic attainment, with a view to enabling them to progress to further education, employment or training. It does this by providing high-quality volunteer tutors to work with pupils, increasing their subject knowledge, confidence and study skills.

Action Tutoring seeks to tackle socio-economic disadvantage by making the benefits of tuition more widely accessible, and to enable more young people to reach their potential in life, regardless of their background.

The charity’s aims are to support people in education through:

Action Tutoring works in partnership with non-selective state primary and secondary schools where a higher than average percentage of pupils are eligible for Pupil Premium funding.

Within those schools, Action Tutoring specifically supports the following groups:

Primary schools Secondary schools
●
Pupils eligible for Pupil Premium1
funding or pupils who might otherwise
be considered disadvantaged.
●
Year 5 and Year 6 pupils preparing for
their English and maths SATs.
●
Pupils at risk of leaving school not
reaching national standards in either or
both subjects.		 ●
Pupils eligible for Pupil Premium
funding or pupils who might otherwise
be considered disadvantaged.
●
Year 10 and Year 11 pupils preparing for
their English and maths GCSEs and
Year 7 pupils transitioning from
primary school.
●
Pupils on the grade 42 borderline at
GCSE who are at risk of leaving school
without basic qualifcations, especially
in English and maths.

Through the provision of tutoring Action Tutoring aims to achieve the following:

1 This includes all pupils who have been eligible for Free School Meals (FSM) in the last six years.

2 In 2016-17 the GCSE grading system changed to 9-1, with the new standard ‘pass’ grades set at a grade 4.

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and aspirations.

Delivery of aims and objectives

Action Tutoring’s programmes are delivered in partnership with schools. A ‘block’ of tutoring is composed of 10-20 sessions, usually an hour long, with a high-quality volunteer tutor. The schools are responsible for identifying the pupils to take part in the programme, and the selection is discussed with Action Tutoring to ensure it corresponds with the charity’s guidelines.

Action Tutoring recruits high-quality volunteer tutors, who volunteer for a minimum of an hour a week for a block, at one of the charity’s partner schools or on an online programme. All volunteers attend an online training and induction session, prior to beginning their tutoring, and complete a DBS check. Tutors supporting online complete an additional training module. Volunteer tutors come from a wide range of backgrounds, including, but not limited to, university students, corporate employees and retired professionals.

All Action Tutoring volunteers must meet the organisation’s minimum requirements for academic achievements and skills developed: educated to degree level or studying towards a degree, B or above at A Level in the subject they wish to tutor (or a close equivalent), evidence of strong communication skills and some experience of working with young people or a strong understanding of the skills needed to work with young people.

Action Tutoring provides carefully structured resources for volunteer tutors, tailored to the curriculum and the delivery medium, that can be adapted to the needs of individual pupils. Quality assuring the delivery of the tutoring sessions, resources, volunteer training and ongoing support is a key priority for the charity. Alongside this, robust impact measurement and evaluation are paramount. This is done in a number of ways: including carrying out baseline and progress assessments with pupils, which also help to inform key subject areas to focus tutoring on; and data sharing and analysis with partner schools including the grades pupils are currently working at and eventual SAT or GCSE results.

The Senior Management Team and Trustees review the aims and activities of the charity each year to ensure that every area of the work it carries out benefits those the charity seeks to help.

The Trustees confirm they have complied with the duty in Section 17 of the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefit.

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How Action Tutoring’s activity delivers public benefit

Action Tutoring provides the opportunity for disadvantaged young people to benefit from small group tuition, of ideally three pupils or less, to increase their academic performance, study skills and confidence. It aims to equip pupils to leave school with the grades necessary to either excel at secondary school or to go on to further education, employment or training on leaving school, with the intention of breaking the cycle of poverty and enabling them to contribute to society.

Action Tutoring partners with schools with a higher than average percentage of pupils eligible for Pupil Premium funding to ensure that the support is getting to the most disadvantaged young people. Schools are then asked to particularly prioritise giving places on the programme to their Pupil Premium pupils.

Action Tutoring supports pupils by providing them with a volunteer tutor who will work within Action Tutoring’s resources framework to deliver personal tutorials relevant to their pupil’s needs. Pupils referred to Action Tutoring will be at risk of leaving secondary school without basic GCSE qualifications or at risk of leaving primary school without reaching national standards and would not otherwise have access to private tutoring to support them in their education.

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Summary of activity

In 2022–23, Action Tutoring’s operations supported pupils located across 11 main cities and areas. Tutoring was delivered in person and online by volunteer tutors across England, Scotland and Wales.

Below is a summary of the total number of sessions delivered, pupils supported and tutors volunteering in 2022–23:

Hub Total tutors* Total pupils* Sessions received
by pupils		 Sessions delivered
by tutors
Birmingham 90 Primary School: 251
Secondary School: 131		 Primary School:
3,343
Secondary School:
988		 1,699
Bristol 151 Primary School: 207
Secondary School: 206		 Primary School:
2,257
Secondary School:
1,665		 2,151
Bromley 6 Secondary School: 142 Secondary School:
929		 435
Cheshire 13 Primary School: 112
Secondary School: 102		 Primary School:
1,408
Secondary School:
536		 791
Coventry 18 Primary School: 99 Primary School: 827 314
London 747 Primary School: 1568
Secondary School: 630		 Primary School:
21,356
Secondary School:
5,589		 11,222
Merseyside 47 Primary School: 51
Secondary School: 298		 Primary School: 701
Secondary School:
1,965		 1,318
Newcastle 110 Primary School: 237
Secondary School: 188		 Primary School:
2,698
Secondary School:
1,305		 1,956
Nottingham 63 Primary School: 105
Secondary School: 307		 Primary School: 921
Secondary School:
2,560		 1,616
Sheffeld 97 Secondary School: 232 Secondary School:
2,015		 1,072

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Sussex 58 Primary School: 82
Secondary School: 245		 Primary School: 951
Secondary School:
1,904		 1,401
Outside these hubs 343 Primary School: 55
Secondary School: 495		 Primary School: 427
Secondary School:
3,134		 1,625
Total 1,743 Secondary: 2,976
Primary: 2,767
Total:		 Secondary: 22,590
Primary: 34,889
Total:		 Total: 25,600

*attended/received at least one session this academic year.

Action Tutoring’s programmes are delivered in ‘blocks’ in partnership with schools. A block of tutoring is composed of 10-20 sessions delivered at the same time every week, with each session usually one hour long.

Each block is supported by approximately 8–10 high-quality volunteer tutors working with up to 20 pupils. In 2022–23, most schools opted to run two blocks of tutoring over the course of the year. Like the academic year prior, high levels of pupil absence since the outbreak of Covid continued to affect schools and Action Tutoring’s programmes in 2022–23.

Whilst attracting new volunteers will always need to be a priority, ultimately, the charity wants to encourage people to remain as volunteers, reducing the need for continued recruitment over time. In addition to doing more than one term of tutoring, some volunteers also volunteered on more than one programme during the same term. Many of the primary school programmes ran before working hours, providing a viable volunteering option for many of the corporate volunteers who work full time.

Of those pupils supported, 71% were eligible for Pupil Premium funding (have received Free School Meals in the last six years). This is from data returned for 99% of the pupils the charity supported. Action Tutoring works closely with schools to ensure that non-Pupil Premium pupils taking part in the programme would not be benefitting from private tutoring elsewhere. For 2022-23, the charity introduced an exceptions criterion, to more closely track the reasons pupils would be eligible for tutoring support beyond the Pupil Premium. For those pupils who were not eligible for Pupil Premium funding, in 91% of cases, the school confirmed that the pupil would not otherwise be able to access tuition if not for Action Tutoring.

Of the primary school pupils supported, 75% were working towards or much lower than the expected standard in their year group. Of the secondary school pupils supported, 78% began the programme working between grades 3 and 4.

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Our advocacy work

We engage politicians and policy leaders, advocating for cross-party support for embedding tutoring permanently in our education system. That’s because we know that making state-funded tutoring permanent and widely accessible, especially to disadvantaged pupils, has the potential to narrow the widening attainment gaps in schools.

The Government introduced the National Tutoring Programme (NTP) in the autumn term of 2020 to help pupils, especially those facing disadvantage, to recover from lost learning experienced during the pandemic school closures. Having gradually decreased funding for the NTP over the past three years, in 2024, the Government plans to end funding of the NTP altogether.

At Action Tutoring, we’re pleased that our fundraising and philanthropy efforts mean we can support schools further beyond the NTP to ensure tutoring really is reaching those that need it most and minimising the barrier of financial pressures on schools. However, with recently released figures showing the largest attainment gap at GCSE level in 12 years and schools struggling with budget squeezes, more still needs to be done to ensure that pupils in receipt of pupil premium and those below the expected standards reap the full benefits of tutoring.

This year we joined forces with policy and research consultancy, Public First, to underscore tutoring’s impact on attainment, attendance and mental health and to make a recommendation for what tutoring could look like longer term in the education system. Together with Public First, Impetus, The Tutor Trust and Get Further, we launched a report ‘The Future of Tutoring’ to outline why we should be prioritising tutoring in education. We launched the report at an event in Parliament with the support of senior figures, including Children's Commissioner Dame Rachel de Souza, Chair of the Education Select Committee Robin Walker MP, Skills Minister Robert Halfon and Lord Blunkett and took our message to Number 10.

In autumn 2022 we took part in a panel at the Conservative Party Conference hosted by the Centre for Social Justice, together with the Tutor Trust and the Fair Education Alliance, on closing the attainment gap. We also submitted evidence to two Education Select Committee inquiries during the year - one on covid recovery and one on persistent absence - and we were pleased to be invited to join the round table on the latter. Regular attendance at school is vital for success but since the pandemic there has been a steep rise in school absence; persistent absence (pupils missing 10% or more of lessons) has more than doubled since 2019.

As a result of our efforts and engagement with the Government, they agreed to increase the NTP subsidy from 25% to 50% for 2022-23 but still intend to end funding altogether in 2024. More needs to be done and we will continue to work with policy leaders across all parties in the year ahead.

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Impact

This is an initial analysis of Action Tutoring’s activities in 2022-23. A more detailed breakdown of our work will be available in our Impact Report, which will be released in early 2024.

SAT results 2022–23

Nationally, 59% of Year 6 children achieved expected standards in all of reading, writing and maths at the end of key stage 2 in 2023. This figure is unchanged from 2022 but still 6%pts below 2019, which was the last year of SATs before the pandemic. However, disadvantaged pupils remained significantly less likely to meet these standards, with only 44% reaching that benchmark compared to 66% of all other pupils.

The charity’s analysis shows that pupils supported for 10 or more sessions by Action Tutoring were more likely to achieve the expected standards than other disadvantaged pupils across the country — by 7 percentage points in reading and 14 percentage points in maths.

These results are provisional.

GCSE results in 2022–23

When Year 11s sat their GCSE exams in 2023, it was the first year since the onset of the pandemic that there were no adjustments to the exams to account for the negative effect of school closures and Covid on pupils’ learning. The GCSE disadvantage gap index has widened again in 2023 and is now the largest it has been in 12 years.

In 2023, 65% of disadvantaged pupils passed their maths GCSE after attending at least 10 maths sessions with Action Tutoring. National figures showing the percentage of

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disadvantaged pupils who passed maths GCSE are not yet available for 2022, but the comparison will be published in Action Tutoring’s Impact Report later this academic year.

Volunteer, pupil and teacher feedback

Pupils

During the summer term, pupils were asked to answer the statements below with a number where 1 is ‘Definitely not’ and 10 is ‘Yes, definitely’. The average scores, based on 1,448 survey responses across 100 schools, are shown below. Responses came from pupils across all year groups supported, but primarily from Year 5, Year 7 and Year 10 :

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Tutors

After delivering 10 tutoring sessions, tutors were asked to answer the statements below with a number where 1 is ‘Definitely not’ and 10 is ‘Yes, definitely’. From a small sample of 103 responses (which is approximately 9% of tutors that received the survey), the average scores were:

Teachers

Teachers were asked to answer the statements below with a number where 1 is ‘Definitely not’ and 10 is ‘Yes, definitely’. The average scores, based on 35 survey responses, are shown below:

Volunteer tutor demographics

In 2022-23, volunteer tutors were recruited from a wide range of sources. All tutors are expected to:

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Action Tutoring’s active volunteer tutors who delivered one or more sessions in 2022-23 came from the following main groups:

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Funders and Supporters

Action Tutoring is incredibly grateful to the following grant and donation providers for the generous support they gave in 2022-23:

Donations

In addition, Action Tutoring is grateful to the individuals who supported the charity with donations, and to those who undertook fundraising events throughout the year.

The funds from Impetus, Livingbridge Foundation, Wellington Management Foundation, Betty Messenger Charitable Foundation, and the Worshipful Company of Insurers were unrestricted and contributed to the core running costs, which are vital for the charity to operate and deliver. Restricted funds contributed towards specific projects, including developing our virtual delivery model, delivery in certain geographic locations and certain staff roles (e.g. Programme Coordinators).

Action Tutoring and charity supporters participated in a number of fundraising activities this year, including the Big Give Christmas Challenge, Champions for Children campaign, Hackney Half Marathon, Asics London 10K, Great Bristol Run, Great

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Manchester Run, Wimbledon Common Half Marathon, West London Tough Mudder and an ultra-marathon, raising over £53,000. This includes Chancerygate raising £30,000 through their staff team completing the Yorkshire Three Peaks Challenge, having selected Action Tutoring as their 2022-23 Charity Partner. Continuing from explorations in 2021-22, Action Tutoring offered cryptocurrency donations as a route to support the charity.

In March 2023, the Westminster Foundation announced a new five-year partnership with Action Tutoring, which will provide a £500,000 grant over a five-year period to support pupils and schools in Chester and Westminster specifically. In June 2023, Action Tutoring was delighted to be shortlisted to the final three in the ‘Transforming with Digital’ category of the prestigious Charity Governance Awards, which provided a £1,000 unrestricted donation from The Clothworkers’ Foundation. June also saw the charity selected as a £1,000 winner from The Benefact Group’s Movement for Good Awards.

In the summer of 2023, Action Tutoring was thrilled to be announced as the QBE Foundation’s Community Partner, which will see the QBE Foundation generously commit at least £1.5 million to Action Tutoring over a three-year period starting in 2023-24 with the possibility of extending the support further.

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Financial Review

Income

The total income for the year was £3,565,661. This represents an increase in income by 37.8% in 2022-23.

Schools were asked to pay a contribution per block of tutoring, which comprised a portion of direct contribution and a portion from the government’s National Tutoring Programme Grant. In addition, Action Tutoring covered the remaining cost of running the tuition from funding it received from other sources such as grants and donations. Total direct school income for the year came to £912,441. Additionally, schools provided a further £1,165,148 from the funding they passed on from the National Tutoring Programme income they received, making a total income from schools of £2,077,589.

Additionally, Grant and Foundation income for 2022-23 came to £1,354,416, an increase of £644,972 on the previous year. This included £500,000 representing a one-off grant from The Betty Messenger Charitable Foundation following its winding down to be taken on as part of Action Tutoring’s reserves to support the charity in future years. New funders during this period included Impetus, Garfield Weston Foundation, The Betty Messenger Charitable Foundation, The Dulverton Trust, The Drapers’ Company, The Considered Ask, The Eveson Trust, Goldman Sachs [Annual Giving Fund] and The QBE Foundation. £107,674 was received in individual smaller donations, including through participation in mass fundraising events. Additional income totalling £25,982 was generated by investing reserves in short-term interest-bearing deposits.

Breakdown of income (2022-23):

No professional fundraisers were used in 2023-24, and Action Tutoring has not received any complaints regarding its fundraising activities. All fundraising is carried out by the

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Chief Executive Officer, the Head of Philanthropy, the Corporate Partnerships Manager and two Fundraising Coordinators supported by other staff across the organisation. The Charity is not signed up to the Fundraising Regulator but follows the Code of Fundraising Practice as Donations represented only 3% of income. The question of registering with the Fundraising Regulator is reviewed regularly, especially if the income mix of the Charity changes significantly. Action Tutoring takes its responsibility as a fundraiser in terms of safeguarding, data protection and market regulations seriously and does not send unsolicited mail, electronic or otherwise to individuals. All fundraising takes place through its existing volunteers, contacts and social media campaigns.

Expenditure and Overall Performance

The total expenditure for the year was £2,822,500, leading to a surplus of £743,161. Predominantly, the surplus was caused by an unexpected grant of £500,000 caused by the winding up of the Betty Messenger Foundation. This has enabled the Trustees to increase the designated Future Programme Fund from £833,091 to £1,100,000, enabling Action Tutoring to provision for the ending of the National Tutoring Programme, currently timetable for the end of academic year 2023-24.

Of the total expenditure, £2,131,319 represented expenditure allocated directly to tuition and school support, with £521,089 representing support costs and fundraising costs representing £171,092 of total expenditure.

Investment policy

Our cash management approach aims to ensure that Action Tutoring has access to cash funds as needed to finance our operations while optimising the blend of credit risk and interest rate returns. The Charity has no UK-based assets against which to secure a loan or overdraft, and hence, any short-term facility, if available at all, is likely to be expensive, rapidly wiping out any benefit from interest income; the risk appetite for liquidity issues

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is therefore very low. Action Tutoring seeks to produce the best financial return within an acceptable level of risk.

Action Tutoring’s assets are held in cash or near cash investments (denominated in sterling) to facilitate quick and easy access and ensure its cash flow is not constrained. The Charity holds a minimum of 3 months of gross expenditure in instant access accounts. This guards against the risk of secured income receipts being delayed. Additionally, cash above this level is held in a mix of term or notice deposits with a maturity profile such that (subject to total cash levels) the Charity has access to funds to cover our forecast gross expenditure.

Reserves policy

Our reserves policy focuses on free reserves, as these are the available reserves held at the trustees' discretion. The policy is designed to ensure that our work is protected from the risk of disruption at short notice due to a lack of funds while at the same time ensuring we do not retain income for longer than required. The reserves policy is kept under regular review, and target levels are adjusted as assessments of risk and other factors develop or change. Key areas considered by the trustees in determining target reserve levels include the financial impact of risks, inflationary pressures on our cost base and required levels of working capital.

The current target range for free reserves is between 4 and 6 months of expenditure - equivalent to between £1.2m and £1.8m based on planned expenditure in the next financial year. Our free reserves at the year-end were £1.2m, equivalent to 4 months of expenditure. Our free reserves were, therefore, within the target range.

The trustees have also set aside £1.1m of designated funds. These funds are being held to mitigate the additional risks of (i) NTP funding not continuing beyond the end of the 2023-24 academic year and (ii) increasing pressure on school budgets, adversely impacting the ability of schools to allocate funding for tutoring. £1.1m equates to the expected income that Action Tutoring will receive passed on by schools from the National Tutoring Programme.

Going concern

Action Tutoring has been selected as a National Tutoring Programme (NTP) Tuition Provider for a fourth year, which provides access to its partner schools of additional funding budgeted at approximately £1.0m to be passed on to Action Tutoring for the delivery of programmes in the 2023-24 academic year. Trustees have designated a Future Programme Fund that now totals £1.1m to support Action Tutoring when the National Tutoring Programmes ends, currently at the end of the academic Year 2023-24. Therefore, the total set side is at least equivalent to the expected income that Action Tutoring will receive from schools derived from the National Tutoring Programme during 2023-24. This Fund will support Action Tutoring in moving to a new business model if the National Tutoring Programme is not extended beyond the current four-year period. Based on this, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, the Trustees continue to adopt the going concern basis in preparing the financial statements.

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Structure, governance and management

Structure

Action Tutoring is a charitable company limited by guarantee, incorporated in May 2012 and registered as a charity in May 2012. The company was established under a Memorandum of Association, which established the objects and powers of the charitable company and is governed under its Articles of Association. The Charity is governed by a Board of Trustees which has legal, financial, and managerial responsibility for the charity. The trustees constitute directors of the charitable company for the purposes of the Companies Act 2006 and trustees of the charity for the purposes of the Charities Act 2011.

Governance

The trustee board meets at least five times a year, with four formal board meetings and an annual away day to discuss wider aspects of the charity's overall strategy. In addition, the Board has two formal sub-committees, each of which meets twice a year. The first is the Audit, Finance and Risk Committee which has particular responsibilities for monitoring the annual audit, scrutinising the risk register in depth and supporting the Senior Leadership Team in setting and scrutinising the Charity’s budget. The second is the Human Resources Committee, which assists the Board in matters relating to remuneration policy, talent management and HR policies; sets the CEO’s remuneration; and assists with board nominations and governance.

Trustees keep up-to-date with charity regulation through reports from the Senior Leadership Team, which are presented as part of the main agenda in the quarterly Trustee meetings as well as attending relevant training and are expected to share knowledge and best practice at Trustee Meetings.

Management

Responsibility for day-to-day operations and the leadership of the staff and volunteer team is delegated to the Senior Leadership Team led by the Chief Executive Officer and supported by a wider Senior Management Team. The Senior Leadership Team is responsible for all day-to-day decisions affecting the charity. Decisions of a strategic or directional nature, including the employment of the Senior Leadership Team, remain the Trustees' responsibility.

The charity has no subsidiaries, and there were no related party transactions during the year. The Trustees give their time voluntarily.

In 2022-23, the work of Action Tutoring was carried out by 71 paid staff and 1,743 volunteer tutors.

Remuneration Policy

Action Tutoring has a pay policy which sets out how it adopts a fair salary structure which is applied consistently to all its employees. The Trustees are ultimately responsible for setting and approving staff remuneration. Trustees have direct oversight of the Senior

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Leadership Team's pay and, through the approval of the annual budget, the pay policy and any overall increases in the total pay envelope for other staff.

The salary level for all posts in the organisation is calculated based on:

The Charity’s decisions around pay are based on the following principles:

That Charity does not operate a performance-based pay system and does not make bonus payments.

Recruitment and training of Trustees

The recruitment of Trustees is carried out primarily through external recruitment, including advertising on external sites and using a recruitment agency (Peridot Partners), nominations from within the current Board and wider recommendations from other stakeholders, including schools and funders. In order to assess their personal competence and independence, a skills audit is conducted to measure their suitability for any vacancies on the Board. Appointments are made with the approval of the existing members, following an interview process and recommendation from the interview panel. Sarai Selvarajah and Abbie Hayes joined the Board in December 2022.

Risk assessment

The Trustees of Action Tutoring have ultimate responsibility for overseeing risk management for the organisation as a whole but recognise that staff are crucial in implementing the risk management process, so consideration of risk is delegated to the Senior Leadership Team. The Charity maintains a Strategic Risk Register, which is reviewed monthly by the Senior Leadership Team and is a standing item for review by both the Trustee Board and Audit, Finance and Risk Committee when they meet.

There are currently nine Strategic Risks identified; these and the outline of the mitigation plans are:

mitigationplans are:
Risk Mitigation
School budgets and change in delivery
model of NTP(Schools budgets are
increasingly stretched, and NTP funding
has no certainty beyond the academic
year 2023-24)		 Controlled budget to ensure no overspend, capacity
building in fundraising team, building a school discount
model, advocacy work with others in the sector, strong
credit control and building a clear marketing proposition to
schools

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Funding (The funding environment is Increase in delivery of remote programmes to meet school becoming ever tighter as the cost of needs, collaborating with other similar charities to increase living increases and economic conditions awareness, ongoing review of staffing model, detailed have squeezed available income from all budget control, building funding from other sources, forms of funding) onboarding trustee expertise in fundraising Volunteer Recruitment (With the cost of Analysis of volunteer sign-ups, cross-organisational living rising, recruiting volunteers is approach to volunteer recruitment, making use of increasingly difficult as those with time targetted recruitment avenues, increasing ratio of tutor to (for example, students) are increasingly pupils, specialist tutor engagement team, raising awareness prioritising paid opportunities) of volunteer shortage, increased digital marketing Staffing (Salary costs are Action Detailed metrics gathered, including staff turnover, regular Tutoring’s biggest single cost and benchmarking of employee proposition, fundraising therefore investment; Action Tutoring’s strategy, winter hardship payment, building out a Learning performance is directly correlated to the and Development strategy, increased use of apprenticeship quality of its staff) opportunities

Staffing (Salary costs are Action Tutoring’s biggest single cost and therefore investment; Action Tutoring’s performance is directly correlated to the quality of its staff)

Safeguarding (The safeguarding of those pupils that Action Tutoring serve is rightly regarded as a critical priority with the need to have the appropriate systems and procedures in place)

Mandatory training, established code of conduct, policies and procedures, strong pre-employment checks, regular reminders, full annual review of all policies, NTP audit, safer recruitment policy

Robust financial procedures, access to systems carefully controlled, dual payment authorisation, clear levels of authorisation, steps in place to clearly identify external e-mails

Financial Fraud (Financial Fraud and controls are key to ensuring appropriate management of charitable funds)

Advocacy work continues to raise the profile of AT and tutoring in general, with increased focus on fundraising to support school discounts; the Senior Leadership Team and wider Senior Management Team monitor education policy and liaise with key external organisations

Government Policy (Action Tutoring operates within a governmental context, including receiving a proportion of funding from schools through their National Tutoring Programme grant)

Artificial Intelligence (Large language models have the potential to significantly disrupt the tutoring and educational context)

Engaging with key technological advances, particularly the role of large language models, experimental use of those models within the work of the Charity

Introduction of a password management system, malware and anti-virus software on all computers, mandatory data protection training, breach reporting, two-step authentication introduced on key systems

Cyber Security (Malware, phishing and other cyber attacks are an increasingly significant threat to all organisations)

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Future plans and aims

Following a period of significant growth and change for Action Tutoring, accelerated by COVID-19 and the arrival of the National Tutoring Programme, the charity is continuing to consolidate its work and ensure a strong platform for future growth. As the charity marked its tenth anniversary in 2022, it took the opportunity to reflect, review its impact and the external environment, and refine its strategy for the next few years.

As a highly aspirational and adaptable education charity, the four main priorities over the next few years are:

Reach

Increasing the locations the charity works in, especially to reach more rural and coastal areas – ‘cold spots’ where finding tutors is more difficult, and the attainment gap is wider. This means significantly expanding the number of schools the charity partners with, outside of its current eight regions, to ensure it’s reaching young people who really need its help and in areas where there is much less availability of tutoring programmes.

Growth

The attainment gap remains stubbornly wide as pupils continue to be impacted by lost learning from the pandemic. Adapting to a model that can deliver much more widely geographically gives Action Tutoring a springboard for further growth. Since the pandemic began, the charity has demonstrated that through online delivery, it should be possible to deliver tutoring in almost any school in the country. Action Tutoring aims to support at least 10,000 pupils a year in three years’ time, rising to at least 12,000 a year in five years’ time. The charity wants to step up to the challenge of the attainment gap, which new data from the DfE indicates, by the end of Year 6, is at its widest since 2012.

Impact

Action Tutoring is proud of the record impact it’s already demonstrated over the last few years, but there is further to go. The charity wants to drive efficiencies in its model to strengthen its impact and understand more about what elements make it especially effective, all building towards a large external evaluation in five years’ time.

Advocacy

Action Tutoring’s advocacy work has grown rapidly since the pandemic. The charity wants to build on this inroad, using its experience and voice to ensure that there is a long-term legacy of the National Tutoring Programme (NTP) and also to ensure tutoring for disadvantaged pupils is permanently embedded in the education system to narrow the attainment gap. It will continue to grow its influence and contribution to policy-making with partners in the sector to shape young people’s futures positively.

To achieve all the outlined medium to long-term strategies, collaboration, one of Action Tutoring’s core values, will be critical to its success. Internally, the team will work together to optimise its unique talents to improve the operational and managerial performance of programme delivery. Beyond its workforce, the charity will work hand in hand with sector partners, funders, schools, volunteer tutors and the wider network for the collective growth of the education sector.

22

Legal and administrative details as of 31st August 2023

Registered name

Action Tutoring Ltd

Registered Charity Number

1147175

Registered Company Number

08105978

Registered Address

Action Tutoring Fivefields 8-10 Grosvenor Gardens Victoria SW1W 0DH

Trustee Board

For the purposes of the Companies Act 2006, the Board of Trustees is regarded as the Board of Directors of the company. The Trustees of the company throughout the year and to the date of signing this report are as follows:

Peter Baines (Chair) Mark Shadrack (Treasurer) Jo Conduit-Smith Abbie Hayes (appointed December 2022) Andy Ratcliffe Anna Paige Jatin Patel (resigned December 2022) Sara Selvarajah (appointed December 2022) Susannah Hardyman

Senior Leadership Team

Susannah Hardyman – Chief Executive Officer Jen Fox - Deputy CEO Susannah French – Director of Operations and Finance (resigned September 2023) Nicholas Bull - Director of Operations and Finance (appointed July 2023) Claire Read - Director of Delivery (resigned September 2022)

Fleur Peel – Director of Marketing and Communications (maternity leave from February 2023)

Bankers

HSBC, 8 Victoria Street, London, SW1 0ND

Independent Auditors

Goodman Jones LLP, 29-30 Fitzroy Square, Fitzrovia, London, W1T 6LQ

23

Statement of Trustees’ responsibility

The Trustees (who are also directors of Action Tutoring 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 Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare Financial Statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of the incoming and outgoing resources and application of resources, including income and expenditure of the charitable company for that period. In preparing these Financial Statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and, hence, for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of information to auditors

Each of the persons who are Trustees at the time when this Trustees' Report is approved has confirmed that:

Auditors

The auditors Goodman Jones LLP, have indicated their willingness to continue in office. The Designated Trustees will propose a motion re-appointing the auditors at a meeting of the Trustees.

This report was approved by the Trustees and signed on their behalf by:

……………………………..

Peter Baines Chair

12-01-24 Date:.....................................

24

Independent Auditors’ Report to the Members of Action Tutoring LTD

Opinion

We have audited the financial statements of Action Tutoring Ltd (the 'charitable company') for the year ended 31 August 2023 which comprise the Statement of Financial Activities, 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, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

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 Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern 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 respect to going concern are described in the relevant sections of this report.

25

Other information

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 information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine 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 this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

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 being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary 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 assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern 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 realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

26

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, 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 (UK) 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 statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Based on our understanding of the charity and sector, we identified that the principal risks of non-compliance with laws and regulations related to sector regulations and unethical and prohibited business practices, and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006, the Charities Act 2011, Charity Commission and sector regulations, and UK Tax Legislation. We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements including the risk of override of controls). Appropriate audit procedures in response to these risks were carried out .

These procedures included:

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members; and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.

27

Use of our report

This report is made solely to the charitable company's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company's trustees those matters we are required to state 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 work, for this report, or for the opinions we have formed.

Goodman Jones LLP

Chartered Accountants, Statutory Auditors 29/30 Fitzroy Square, London W1T 6LQ

Date: ………………………………….16-01-24

Goodman Jones LLP are eligible to act as auditors in terms of section 1212 of the Companies Act 2006.

28

Statement Of Financial Activities (Incorporating Income And Expenditure Account) For The Year Ended 31 August 2022

Note
Income from:
Donations and legacies
4
Charitable activities
5
Investments
6
Total income
Expenditure on:
Raising funds
7
Charitable activities
8,9
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2023
£
847,674
2,077,589
25,982
2,951,245
170,092
2,037,992
2,208,084
743,161
1,569,774
743,161
2,312,935		 Restricted
funds
2023
£
614,416
-
-
614,416
-
614,416
614,416
-
10,030
-
10,030		 Total
funds
2023
£
Total
funds
2022
£
1,462,090
790,223
2,077,589
1,797,576
25,982
377
3,565,661
2,588,176
170,092
82,825
2,652,408
2,559,766
2,822,500
2,642,591
743,161
(54,415)
1,579,804
1,634,219
743,161
(54,415)
2,322,965
1,579,804

The Statement of Financial Activities includes all gains and losses recognised in the year. The notes on pages 14 to 30 form part of these financial statements.

29

Balance Sheet As At 31 August 2023

Note
Fixed assets
Tangible assets
12
Current assets
Debtors
13
64,594
Cash at bank and in hand
2,364,939
2,429,533
Creditors: amounts falling due within
one year
14
(110,570)
Net current assets
Total assets less current liabilities
Total net assets
Charity funds
Restricted funds
15
Unrestricted funds
Designated funds
15
1,100,000
General funds
15
1,212,935
Total unrestricted funds
15
Total funds		 2023
£
4,002
308,916
1,325,432
1,634,348
(72,542)
2,318,963
2,322,965
2,322,965
10,030
833,091
736,683
2,312,935
2,322,965		 2022
£
17,998
1,561,806
1,579,804
1,579,804
10,030
1,569,774
1,579,804

The entity was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the entity to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

However, an audit is required in accordance with section 144 of the Charities Act 2011.

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

................................................ ................................................ Mr PA Baines Mr MA Shadrack Chair Treasurer

Date: 12-01-24

The notes on pages 32 to 30 form part of these financial statements.

30

Statement Of Cash Flows For The Year Ended 31 August 2023

2023 2022
£ £
Cash fows from operating activities
Net cash used in operating activities 1,015,661 (337,479)
Cash fows from investing activities
Interest Income 25,982 -
Purchase of tangible fxed assets (2,136) (15,728)
Net cash provided by/(used in) investing activities 23,846 (15,728)
Cash fows from fnancing activities
Net cash provided by fnancing activities - -
Change in cash and cash equivalents in the year 1,039,507 (353,207)
Cash and cash equivalents at the beginning of the year 1,325,432 1,678,639
Cash and cash equivalents at the end of the year 2,364,939 1,325,432
The notes on pages 14 to 47 form part of these fnancial statements

31

Notes To The Financial Statements For The Year Ended 31 August 2023

1. General information

Action Tutoring Ltd is a charitable company, limited by guarantee, registered in England and Wales, and whose registered office address is Fivefields, 8-10 Grosvenor Gardens, London, SW1W 0DH. The Charity's objects are to support the education of pupils from disadvantaged backgrounds as stated in the Trustees' Report.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Action Tutoring Ltd meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

The financial statements are prepared in sterling, the functional currency of the Charity, and rounded to the nearest £.

2.2 Company status

The Charity is a company limited by guarantee. The members of the company are the Trustees named on page 1. In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the Charity.

2.3 Going concern

The Charity receives income by way of both contracts for services and voluntary income (in the form of grants from funders and donations from individuals). Having considered the future plans of the Charity, expected future income and expenditure, and available reserves, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, the Trustees continue to adopt the going concern basis in preparing the financial statements.

2.4 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular 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.

32

2. Accounting policies continued

2.5 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the Charity has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the Charity, can be reliably measured.

Grant income is recognised to the extent that the above criteria have been met together with any performance conditions attached to the grants. Grant income is deferred only to the extent that the Charity has yet to fulfil the related performance conditions.

School income is receivable under contracts and is recognised to the extent that the services have been provided. Where income is received in advance, this is deferred until the services are performed.

Donated services or facilities are recognised when the Charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use of the Charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the contributions of volunteers is not recognised.

On receipt, donated professional services and facilities are recognised on the basis of the value of the gift to the Charity which is the amount it would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

2.6 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

33

2. Accounting policies continued

2.7 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity.

Expenditure 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.

Support costs are those costs incurred directly in support of expenditure on the objects of the Charity and overall governance and management of the Charity.

All expenditure is inclusive of irrecoverable VAT.

2.8 Pensions

The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.

Tangible fixed assets costing £200 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 recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment - 2 year straight-line

2.10 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

34

2. Accounting policies continued

2.12 Liabilities and provisions

Liabilities 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 settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates 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.

2.13 Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

3. Critical accounting estimates and areas of judgement

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

The Charity makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. The estimates and assumptions that are considered to have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are as follows:

Income Recognition - The Charity receives income from contracts and performance grants. These agreements can include various qualitative and quantitative milestones and performance conditions to be met in order for the Charity to have entitlement to the funds. The Charity makes various assumptions in determining the stage of completion of these contracts and performance grants.

35

4. Income from donations and legacies

Donations
Legacies
Grants
Total 2022		 Unrestricted
funds
2023
£
Restricted
funds
2023
£
107,674
-
-
-
740,000
614,416
847,674
614,416
392,279
397,944		 Total
funds
2023
£
107,674
-
1,354,416
1,462,090
790,223		 Total
funds
2022
£
78,272
2,507
709,444
790,223

5. Income from charitable activities

Tuition and school support
National tutoring programme
Total 2022		 Unrestricted
funds
2023
£
912,441
1,165,148
2,077,589
694,598		 Restricted
funds
2023
£
-
-
-
1,102,978		 Total
funds
2023
£
912,441
1,165,148
2,077,589
1,797,576		 Total
funds
2022
£
694,598
1,102,978
1,797,576

In the prior year, National Tutoring Programme (NTP) income represented government grant funding received by Action Tutoring. In 2023, NTP funding is provided directly to schools who use the funding to access the Charity's services and so in 2023 this funding relates to income from schools using NTP funds.

6. Investment income

Interest income
Total 2022		 Unrestricted
funds
2023
£
25,982
377		 Total
funds
2023
£
25,982
377		 Total
funds
2022
£
377

36

7. Expenditure on raising funds

Fundraising expenses

Costs of raising funds - direct costs
Costs of raising funds - wages and salaries
Total 2022		 Unrestricted
funds
2023
£
6,171
163,921
170,092
82,825		 Total
funds
2023
£
6,171
163,921
170,092
82,825		 Total
funds
2022
£
2,819
80,006
82,825

8. Analysis of expenditure on charitable activities

Summary by fund type

Tuition and school support
Total 2022		 Unrestricted
funds
2023
£
2,037,992
1,000,874		 Restricted
funds
2023
£
614,416
1,558,892		 Total
2023
£
2,652,408
2,559,766		 Total
2022
£
2,559,766

9. Analysis of expenditure by charitable activities

Tuition and school support
Total 2022		 Activities
undertaken
directly
2023
£
2,131,319
1,815,223		 Support
costs
2023
£
521,089
744,543		 Total
funds
2023
£
2,652,408
2,559,766		 Total
funds
2022
£
2,559,766

37

9. Analysis of expenditure by charitable activities continued

Analysis of direct costs

Staff costs
Marketing
Travel and accommodation
Training
Tutor resources
Volunteer expenses and
training
DBS checks
Online tutoring
Consultancy fees
Total 2022		 Tuition and
school
support
2023
£
1,906,966
61,001
48,178
12
34,576
2,516
13,029
46,889
18,152
2,131,319
1,815,223		 Total
funds
2023
£
1,906,966
61,001
48,178
12
34,576
2,516
13,029
46,889
18,152		 Total
funds
2022
£
1,581,029
76,186
52,525
3,044
17,265
15,167
3,243
51,259
15,505
2,131,319 1,815,223
1,815,223

The reduction in direct training costs between 2022 and 2023 is due to this being taken in-house and is therefore covered by staff costs.

38

9. Analysis of expenditure by charitable activities continued

Analysis of support costs

Staff costs
Depreciation
Recruitment
Marketing
Rent
Travel and accommodation
Training
Welfare
Insurance
Accountancy fees
Audit fees
Offce costs
Sundry expenses
Temporary Staff
IT Costs
Legal and professional fees
Bank charges
Total 2022		 Tuition and
school
support
2023
£
278,133
16,132
12,129
10,974
45,565
10,075
25,807
6,403
1,741
6,800
10,750
23,652
1,067
-
47,385
23,390
1,086
521,089
744,543		 Total
funds
2023
£
278,133
16,132
12,129
10,974
45,565
10,075
25,807
6,403
1,741
6,800
10,750
23,652
1,067
-
47,385
23,390
1,086
521,089
744,543		 Total
funds
2022
£
438,857
38,192
24,617
-
49,313
5,653
26,862
12,635
3,390
9,770
8,400
29,635
1,438
1,976
64,932
27,535
1,338
744,543

The reduction in staff costs between 2022 and 2023 is due to the movement of staff costs out of support costs and is now being properly recognised either as Fundraising costs or part of the costs programme in the recruitment of tutors as part of the Action Tutoring marketing team.

39

10. Staff costs

Staff costs
2023 2022
£ £
Wages and salaries 2,089,687 1,871,358
Social security costs 202,782 178,342
Other pension costs 56,551 50,192
2,349,020 2,099,892

The average number of persons employed by the Charity during the year was as follows:

2023 2022
No. No.
Employees 71 73

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

2023 2022
No. No.
In the band £60,001 - £70,000 1 -
In the band £70,001 - £80,000 1 -

During the year, total remuneration and benefits paid to key management personnel totalled £295,352 (2022: £272,013).

During the year, S Hardyman, a trustee (2022: S Hardyman, a trustee), received remuneration (including retirement benefits accruing in respect of defined contribution pension schemes) from the Charity for her role as Chief Executive and is included in the amounts payable to key management personnel. No remuneration was paid in respect of her role as a trustee.

Remuneration for key management personnel increased partly due to the Chief Executive moving from working pro-rata at 0.8 to 0.9.

11. Trustees’ remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2022 - £NIL) other than as disclosed in note 10.

During the year ended 31 August 2023, no Trustee expenses have been incurred (2022 - £NIL).

40

12. Tangible fixed assets

Cost or valuation
At 1 September 2022
Additions
At 31 August 2023
Depreciation
At 1 September 2022
Charge for the year
At 31 August 2023
Net book value
At 31 August 2023
At 31 August 2022
3.
Debtors
Due within one year
Trade debtors
Other debtors
Prepayments and accrued income		 Offce
equipment
£
107,594
2,136
109,730
89,596
16,132
105,728
4,002
17,998
2023
£
2022
£
4,301
71,373
11,100
11,100
49,193
226,443
64,594
308,916

13. Debtors

41

14. Creditors: Amounts falling due within one year

Trade creditors
Other creditors
Accruals and deferred income
Deferred income at 1 September
Resources deferred during the year		 2023
£
14,678
13,804
82,088
110,570
2023
£
-
50,000
50,000		 2022
£
27,840
12,819
31,883
72,542
2022
£
182,500
(182,500)
-

42

15. Statement of funds

Current year

Balance at 1
September
2022
£
Unrestricted funds
Designated funds
Future Programme Fund
833,091
General funds
General Funds
736,683
Total Unrestricted funds
1,569,774
Restricted funds
EY Foundation
10,030
Westminster Foundation
-
Allan & Gill Gray Foundation
-
Fidelity Foundation
-
DAC Beachcroft
-
Dulverton Trust
-
Mischon De Reya
-
Drapers Charitable Trust
-
Allen and Overy
-
Eveson Trust
-
Big Ask
-
Garfeld Weston
Foundation
-
10,030
Total funds
1,579,804		 Balance at 1
September
2022
£
833,091		 Transfers
Income
Expenditure
in/out
£
£
£
-
-
266,909
2,951,245
(2,208,084)
(266,909)
2,951,245
(2,208,084)
-
-
-
-
100,000
(100,000)
-
200,000
(200,000)
-
125,429
(125,429)
-
32,487
(32,487)
-
35,000
(35,000)
-
4,000
(4,000)
-
30,000
(30,000)
-
27,500
(27,500)
-
5,000
(5,000)
-
25,000
(25,000)
-
30,000
(30,000)
-
614,416
(614,416)

3,565,661
(2,822,500)
 Balance at
31 August
2023
£
1,100,000
736,683 1,212,935
1,569,774 2,312,935
10,030
-
-
-
-
-
-
-
-
-
-
-
-
10,030
-
2,322,965
10,030
1,579,804

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15. Statement of funds continued

Prior year

Unrestricted funds
Designated funds
Future Programme Fund
General funds
General Funds
Total Unrestricted funds
Restricted funds
National Tutoring
Programme
The Betty Messenger
Foundation
EY Foundation
Westminster Foundation
Alasol
Allan & Gill Gray
Foundation
Alliance Bernstein
Fidelity Foundation
DAC Beachcroft
Helibron Institute for
Mathematical Research
Worshipful Company of
Insurers
Allen and Overy
Total funds		 Balance at 1
September
2021
£
833,091
733,128
1,566,219
-
50,000
18,000
-
-
-
-
-
-
-
-
-
68,000
1,634,219		 Income
Expenditure
£
£
-
-
1,087,254
(1,083,699)
1,087,254
(1,083,699)
1,102,978
(1,102,978)
-
(50,000)
-
(7,970)
32,736
(32,736)
30,000
(30,000)
120,000
(120,000)
24,000
(24,000)
100,000
(100,000)
57,208
(57,208)
4,000
(4,000)
5,000
(5,000)
25,000
(25,000)
1,500,922
(1,558,892)
2,588,176
(2,642,591)		 Balance at
31 August
2022
£
833,091
736,683
1,569,774
-
-
10,030
-
-
-
-
-
-
-
-
-
10,030
1,579,804

44

15. Statement of funds continued

The designated funds, consolidated in 2021 as the Future Programme Fund, represent funds designated by the Trustees towards Action Tutoring's long-term development and organisational sustainability, notably the ending of funding in its current format for the National Tutoring Programme at the end of the academic year 2023-24 with no replacement currently yet agreed by the government to support tutoring within the sector directly or indirectly. There is also the potential of a general election in the near term which may mean that any agreed funding for tutoring is of a short-term nature only.

The restricted funds are held for the following purposes:

EY Foundation - funding received towards provision of IT equipment for the needs of

young people; funding agreed for the provision of headphones.

Westminster Foundation - funding restricted to programmes in Westminster and Chester.

Allen & Gill Gray Foundation - restricted specifically to cover the Charity's core costs. Fidelity Foundation - restricted to organisational and technology development to increase access to online tuition.

DAC Beachcroft - funding restricted to programmes in the north of England.

Dulverton Trust - funding restricted to core funding.

Mishcon De Reya - restricted to supporting programmes generally, utilised specifically for the provision of tutoring in Newcastle.

Drapers Charitable Trust - restricted to the provision of programmes in London schools.

Allen and Overy Foundation - funding restricted to online tutoring.

Eveson Trust - restricted to the provision of programmes in Birmingham schools.

Big Ask - restricted to the provision of a programme co-ordinator to support programmes in Newcastle and Durham.

Garfield Weston Foundation - restricted to the support of core costs.

National Tutoring Programme - restricted as part of the UK Government's programme to deliver low- cost tutoring to schools. The funding form for this changed for 2022-23 as per note 5.

Betty Messenger Charitable Foundation - restricted funding for Programme

Coordinators for the financial years 2019/20 to 2021/22.

Alasol - restricted funding received for course materials.

Alliance Bernstein - funding towards supporting disadvantaged pupils in the South East and London.

Heilbronn Institute for Mathematical Research - funding restricted to the Maths Bright

Ideas programme

The Worshipful Company of Insurers - funding restricted to programmes in and around the City of London.

45

16. Analysis of net assets between funds

Unrestricted Restricted Total
funds funds funds
2023 2023 2023
£ £ £
Tangible fxed assets 4,002 - 4,002
Current assets 2,369,503 60,030 2,429,533
Creditors due within one year (60,570) (50,000) (110,570)
Total 2,312,935 10,030 2,322,965
Analysis of net assets between funds - prior
year
Unrestricted Restricted Total
funds funds funds
2022 2022 2022
£ £ £
Tangible fxed assets 17,998 - 17,998
Current assets 1,624,318 10,030 1,634,348
Creditors due within one year (72,542) - (72,542)
Total 1,569,774 10,030 1,579,804
Reconciliation of net movement in funds to net cash fow from operating activities
2023 2022
£ £
Net income/expenditure for the year (as per Statement of Financial
Activities) 743,161 (54,415)
Adjustments for:
Depreciation charges 16,132 38,194
Dividends, interests and rents from investments (25,982) -
(Increase)/decrease in debtors 244,322 (100,206)
Increase/(decrease) in creditors 38,028 (221,052)
Net cash provided by/(used in) operating activities 1,015,661 (337,479)

17. Reconciliation of net movement in funds to net cash flow from operating activities

46

18. Analysis of cash and cash equivalents

2023 2022
£ £
Cash in hand 2,364,939 1,325,432
Total cash and cash equivalents 2,364,939 1,325,432

19. Analysis of changes in net debt

As at As at 31
August 2022 Cash Flows August 2023
£ £ £
Cash at bank and in hand 1,325,432 1,039,507 2,364,939
1,325,432 1,039,507 2,364,939

20. Operating lease commitments

At 31 August 2023 the Charity had commitments to make future minimum lease payments under non-cancellable operating leases as follows:

2023 2022
£ £
Not later than 1 year 1,200 -

21. Related party transactions

Apart from as disclosed above or elsewhere in the financial statements, there are no other transactions with related parties in either the current and/or prior years that require disclosure.

22. Controlling party

The Charity is controlled by Board of Trustees as a whole and there is no one individual with overall control.

47

Action Tutoring Fivefields 8-10 Grosvenor Gardens Victoria SW1W 0DH

0203 872 5894

hello@actiontutoring.org.uk www.actiontutoring.org.uk

Action Tutoring is proud to be a member of the Fair Education Alliance (faireducation.org.uk).

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