2024-12-31-accounts - Empathy Action

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EMPATHY ACTION CIO

Registered Charity Number: 1162224

ANNUAL REPORT

& ACCOUNTS

FOR THE PERIOD ENDED

31st December 2024

Empathy Action is a registered Charity in England & Wales Registered charity number 1162224 Bukhara House, 28 Church Rd, Tunbridge Wells, Kent, TN1 1JP 01892 576336 | contact@empathyaction.org | www.empathyaction.org



		Index to	Annual Report and Accounts


				Page

Report of	the Trustees			3 to 6

Independent Examiner's Report				7

Statement of Financial Activities				8

Balance Sheet				9

Notes to the Accounts				10 to 12

Empathy Action CIO Report of the Trustees

Principal address: Bukhara House 28 Church Road Tunbridge Wells TN1 1JP

Trustees

Paul Williams Mike Fawcett Natasha Williams Colin Crisp Laura Cook Isabel Hodgson Nigel Gavin Victoria Mason

Date of appointment

16 June 2015 15 March 2016 15 March 2016 5 March 2019 22 May 2023 22 May 2023 27 January 2025 27 January 2025

Empathy Action CIO Report of the Trustees

Our Structure, Governance and Management

Empathy Action is a Charitable Incorporated Organisation. The only voting members are its charity trustees, who are appointed by the existing trustees. The charity was registered on June 16th, 2015. Empathy Action is managed by its founder Director Ben Solanky and run by its full-time and part-time volunteers who receive no financial remuneration except for expenses properly incurred in the course of their voluntary activity that fall within the guidelines laid down in its expenses policy. There is one part-time employee.

Our Objectives

Empathy Action aims to promote the prevention and relief of poverty and to advance education by: providing experiential learning opportunities which enable participants to develop their understanding of poverty, and encourage compassionate action; undertaking research into factors that contribute to poverty and ways to mitigate these; and assisting in the provision of education, training, and healthcare projects to enable individuals to generate a sustainable income.

Our Mission

We believe that everyone is able to engage in the battle against poverty and injustice and that we each make a crucial difference. Our mission is to inspire and empower people to work together to improve the lives of others in need. We are motivated by the teaching of Jesus to love our neighbour as ourselves.

Our Core Values

CONVICTION: we believe that honouring others above oneself, caring for each other and acting with courage, can change this broken world we live in.

COMPASSION: we believe that God lovingly created all people in His image, to live equally and with dignity.

COMMUNITY: we believe that acts of collaboration are like ripples, spreading outward, far-reaching and with transformative power.

Our Activities

Empathy Action focuses on deepening people’s awareness of, and empathy with, global deprivation and finding strategic ways of helping those in need. It achieves this primarily through its experiential activities; igniting a desire to help, which it believes will fuel compassionate action. Alongside this, Empathy Action is identifying communities in need of assistance, working closely with them to establish viable livelihood development schemes, including the production and distribution of handicrafts. This targeted approach has the twofold objective of bringing about positive transformation of such groups whilst providing Empathy Action’s partners with opportunities to become part of the solution through, for example, the donation of skills or financial resources or the sale of handicrafts. Empathy Action's experiential activities include simulations of the life experiences of disadvantaged and marginalised groups around the world. These simulations are activities that allow participants to walk in the shoes of those living in extreme poverty and refugees. These aim to help the public better understand the needs of people facing such situations by offering a small glimpse into the reality faced by millions worldwide. The experiences are used to stimulate discussion about how participants can contribute in their personal and professional lives to poverty relief initiatives and respond to humanitarian need through volunteering, or donating goods, skills or financial resources.

The measures put in place to contain the Covid 19 pandemic disrupted many of our programmes which require access to schools and face to face contact with pupils. Empathy Action sought innovative and creative ways to implement our mission in the crisis. These included the development of ‘The High Life’, a climate justice simulation that is available for schools and other groups to use by downloading the material from our website (www.empathyaction.org).

Empathy Action CIO

Report of the Trustees

Financial Review

The net outcome for the year was a surplus of £8,187 made up of surplus of £4,767 on General Funds and a surplus of £3,420 on Designated Funds.

Incoming resources

Incoming resources increased by £5,698 over the previous year. Income from simulations and fundraising increased significantly over prior year, donations and handicrafts income were lower. The increases in income reflected significantly more simulation and fundraising activity than in 2023.

Resources expended

Expenditure on simulations higher than prior year reflecting an increase in activity. Office, administration and governance costs were £839 lower than the previous year.

Balance sheet

Fixed assets consist of one computer, partly depreciated. Stock of handicrafts has increased over the previous year. There were no material debtors at year end. The bank balance increased by £8,841 during the year. Designated Funds increased by £3,420 with little expenditure. General Funds increased by £4,767.

Funds

The charity has two categories of funds, General and Designated. Designated Funds consist of the Livelihood Development Fund, to which 10% of the income from simulations, fundraising and donations is transferred to fund projects to alleviate poverty and suffering.

Public Benefit

The Trustees confirm that they comply with their duty to have regard to the guidance on public benefit published by the Charity Commission in exercising their powers and duties.

Approval Statement

This report was approved by the Trustees of the Charity

…………………………………… ) P. Williams ) ) on behalf of the Trustees ) …………………………………… ) C. Crisp

(DATE) 13th October 2025

Charity's Principal Address Bukhara House 28 Church Road Tunbridge Wells TN1 1JP

empathy Action Empathy Aclion CIO Ind8P8ndent Examinerfs Rewrt on the A¢Unts for thè p8ri0d ended 31 Oec8mb8r 2024 I rowrt on Ihg accxjunts of lh8 Charfty for the year erKl8d 31 De¢ernb•r 2024, which are set out on paggs 8 to 12. R•$p8ctlv• R•8ponslblllilo8 of Trusts8s and Examln•r Tho GhariV$ tru8tse8 8r8 responsible for th8 prep8ration of lh8 aLYounts. Tho ¢harfty$ trust888 consider that an audit 15 not required for this year und&r section 144121 of the Charitie5 Art 2011 (th8 2011 Act) and it rJ ffly re8pon$ibilty to: examln• ac¢ounts un¢er $6ctlon 145 of th8 2011 Act follow the pro¢edu¥ts$ laid down In the general Directions given by thè Charrty Commlssion under section t4515llbl of the 2011 A¢t,' and 8t8te wh8th8r P8rtUl8r m8tter8 have ttsme to my attentlon. Bas18 of Independ•nt Examlnorfs Statom•nt My examination was carried out in accordanc8 wilh the general dirsctlon8 glven by the Chanty CommS1on. An examlnaOon IniJudÈs a revlew ofthe accounting records kept by th8 charlty and 4 cornparison of the aG(x)un¢s prtrsènl*d with thtrae records. 118150 indude5 considtrration of any unusual items or disc105vres in the acwurts. and Seoklng $xp18n811ons frorn you as u$t•es (x)ncèming any such matt8rs. Th8 procedures Undertak do not provld8 am lh8 evidence thal would be quIrd in an audit. Ind•ndant ExamlMrf8 Statwn•nt In connectlon wlth my examination, no matters have come to my atten1h.. 111 whl¢h glves me reasonable C8UBe to bleve that In any matsrial respect lh8 requiremonts.. to koep avnunting records in accordance with Section 130 of the 2011 Act., and to prepar8 accounts that accor<1 wlth accounung record5 and cornply wth the accounting wuirgrnents ofth8 2011 Act havts not bsen mot". or {21 to whlch. in my opinion, attèntion shoult1 bè dravm in ord8rto enable a proper und¢rstandlng ofth8 acwunts io be re8ched. Date.. 13th October 2025 EmpathyAdion is a registered Charity in England & Wales RegislÈrÈd charity number 1162224 Bukhara House, 28 Church Rd. TunbridgÈ Wells, Kent. TN1 1JP 01892 576336 | eonlact@empalhyaction.trg I www.Èmpathyaction.org

Statement of Financial Activities for the year ended 31 December 2024

Statement of Financial Activities for the year ended 31 December 2024	Statement of Financial Activities for the year ended 31 December 2024	Statement of Financial Activities for the year ended 31 December 2024	Statement of Financial Activities for the year ended 31 December 2024	Statement of Financial Activities for the year ended 31 December 2024	Statement of Financial Activities for the year ended 31 December 2024
		Total Funds 2023 £ 16,144 16,808	General	Designated Funds 2024 £ 1,390 2,280	Total
			Funds		Funds
	Note		2024		2024
			£		£
Incoming Resources
Voluntary Income	2		13,037		14,427
Activities for generating funds	3		21,943		24,223

Total Incoming Resources		32,952	34,980	3,670	38,650
		1,556 7,914 -		250
Resources Expended
Cost of generating funds
Fundraising trading costs	5		1,210		1,210

Charitable activities :
Simulation costs	5		12,791		12,791
Donations	5		-		250

Total		7,914 17,051	12,791	250	13,041

Office, administration and governance	5		16,212		16,212


Total Net Resources Expended		26,521	30,213	250	30,463

Net Incoming/(Outgoing) Resources for the Year		6,431 6,431	4,767	3,420 3,420	8,187

Net Movement in Funds for the year			4,767		8,187
		24,348		13,362
Funds at 1st January			17,417		30,779
		30,779		16,782
Accumulated Funds at 31st December			22,184		38,966

Balance Sheet as at 31 December 2024	Balance Sheet as at 31 December 2024	Balance Sheet as at 31 December 2024

			As at	As at
		Note	2023	2024
			£	£
		7	-	595


			1,398	1,949
		8
		9	1,850	50
			27,531 30,779	36,372
	Total			38,371


	Current Liabilities
Creditors Net assets Reserves Designated General Restricted		10		-

			30,779	38,966


		11	13,362	16,782
		11	17,417	22,184
			-	-
Total			30,779	38,966

Date 13th October 2025

1 Accounting Policies

Basis of Preparation of Accounts

The accounts of the charity have been prepared on the basis of historic cost in accordance with the Statement of Recommended Practice (SORP 2019) and with Accounting Standards and Charities Act applicable to smaller charities. The CIO was formed on 16 June 2015.

Fund Structure

General Funds comprise those funds which the Trustees have not designated for any specific purpose. Designated Funds relate to The Livelihood Development Fund, which has been established by setting aside 10% of the income from simulations, donations and fundraising for funding projects designed to alleviate poverty and suffering.

Restricted Funds comprise those funds for which the donors have specified a purpose.

Incoming Resources

All income is recognised in the Statement of Financial Activities (SOFA) when the conditions for receipt have been met and there is reasonable assurance of receipt. Where a claim for repayment of income tax has been or will be made such income is grossed up for the tax recoverable. The following accounting policies are applied to different categories of income:

Grants and Donations Receivable

Grants and donations are recognised in the SOFA when conditions for receipt have been complied with.

Charitable Activities

Charitable expenditure is charged to the Statement of Financial Activities for the period to which it relates.

Gifts in kind

Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable.

Donated services & facilities

These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material . The value placed on these resources is the estimated value to the charity of the service or facility received.

Liability recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Tangible fixed assets for use

These are capitalised if they can be used for more than one year, and cost at least £500. They are valued at cost or a reasonable value on receipt.

Stocks and work in progress

These are valued at the lower of cost or market value.

Reserves policy

To hold sufficient reserves for the foreseeable future.

2 Voluntary Income Total General Designated Total Funds Funds Funds Funds 2023 2024 2024 2024 £ £ £ £ Donations 16,125 10,111 1,123 11,234 Fundraising - 2,408 267 2,675 Interestincome 19 518 518	2 Voluntary Income Total General Designated Total Funds Funds Funds Funds 2023 2024 2024 2024 £ £ £ £ Donations 16,125 10,111 1,123 11,234 Fundraising - 2,408 267 2,675 Interestincome 19 518 518	2 Voluntary Income Total General Designated Total Funds Funds Funds Funds 2023 2024 2024 2024 £ £ £ £ Donations 16,125 10,111 1,123 11,234 Fundraising - 2,408 267 2,675 Interestincome 19 518 518
16,144 13,037 1,390 14,427
3 Activities for generating funds Total General Designated Total Funds Funds Funds Funds 2023 2024 2024 2024 £ £ £ £ Simulations 14,980 20,520 2,280 22,800 Handicraft sales 1,828 1,423 - 1,423
16,808 21,943 2,280 24,223

4 Trustees' Remuneration and Expenses
Trustees received no remuneration during the year. Trustee expenses were reimbursed for appropriate travel and other expenditure.
	Total General Designated Total Funds Funds Funds Funds Analysis of resources expended 2023 2024 2024 2024 £ £ £ £ Cost of Generating Funds Handicraft sales 1,513 777 - 777 Fundraising 43 433 - 433

5




	Total 1,556 1,210 1,210 Charitable expenditure Donations - - 250 250 Simulations 7,914 12,791 - 12,791 - -	1,210 1,210





	Total 7,914 12,791 250 13,041

	Office, administration and governance 17,051 16,212 - 16,212

	Total expenditure 26,521	30,213 250 30,463
	Staff costs and numbers
6
	The CIO is largely supported by volunteers and has one part time employee, who is not remunerated over £60,000.

	other expenditure.
		Total	General	Designated	Total
		Funds	Funds	Funds	Funds
5	Analysis of resources expended	2023	2024	2024	2024
		£	£	£	£
	Cost of Generating Funds
	Handicraft sales	1,513	777	-	777
	Fundraising	43	433	-	433
	Total	1,556	1,210		1,210
	Charitable expenditure
	Donations	-	-	250	250
	Simulations	7,914	12,791	-	12,791
				-	-
	Total	7,914	12,791	250	13,041
	Office, administration and governance	17,051	16,212	-	16,212
	Total expenditure	26,521	30,213	250	30,463

6	Staff costs and numbers
	The CIO is largely supported by volunteers and has one part time employee, who is not remunerated over £60,000.

7 Fixed Assets

Fixed assets consist of computers and communication equipment which is depreciated over an expected useful life of 3 years.

7 Fixed Assets Fixed assets consist of computers and communication equipment which is depreciated over an expected useful life of 3 years.	7 Fixed Assets Fixed assets consist of computers and communication equipment which is depreciated over an expected useful life of 3 years.	7 Fixed Assets Fixed assets consist of computers and communication equipment which is depreciated over an expected useful life of 3 years.	7 Fixed Assets Fixed assets consist of computers and communication equipment which is depreciated over an expected useful life of 3 years.
	Opening Gross book value Acquisitions Disposals Depreciation	2023 £ 553 0 553	2024
			£
			649

			0
			54
	Closing Net book value	0	595
	Prepayments There were no prepayments as at year end. Debtors
8



9

	There were no material debtors as at year end.

10	Creditors There were no creditors as at year end. Funds Analysis Total General Designated Funds Funds Funds 2023 2024 2024 £ £ £ Balance brought forward 24,348 17,417 13,362 Total incoming resources 32,952 34,980 3,670 Total resources expended 26,521 30,213 250 Other recognised (losses)/gains



11			Total
			Funds
			2024
			£
			30,779
			38,650
			30,463

	Balance at 31 December 30,779	22,184 16,782
			38,966

	Designated Funds relate to the Livelihood Development Fund. This has been established by setting aside



12	Related Parties

	No trustee has received any remuneration or benefit from the charity.

13	Post Balance Sheet events
	There were no post Balance Sheet events.