Company Registration number: 10294887
Charity number: 1168807
Age Concern Tyneside South
Flnanclal Statements
For the year ended 31 August 2025

Age Concern Tyneside South
Contents
Page
Report of the Trustees
Report of the Independent Auditors
9-12
Statement of Financial Activities
13
Balance Sheet
14
statement of Cash Flows
15
Notes lo the fi'nancial statements
16-28

Age Concern Tynesidg South
Report of the Trustees
For the year ended 31 August 2025
The Iruslees. who are also the directors for the purposes of company law, present their report and the audited financial
statements of the charity for the year ended 31 August 2025.
Chair's report
I would like lo sincerely thank all staff and volunteers for their tireless efforts and dedication in providing such a wide
range of services lo the people of South Tyneside. I would also like lo thank my fellow Trustees and express my
gratitude for their ongoing support and advice. We receive client stories al every Board meeting about the
interventions and support provided by our staff. They are always well received by Board members and provide an
excellent insight into the positive feedback from our clients and in many cases transforming peoples, lives.
We continue to be a well led and fi'nancially sustainable organisation. We made a small surplus last year after a loss
in the previous financial year. As has been the case with other charitable organisalions and businesses il continues to
be challenging environment. We regularly submit bids and lenders in order for services to be maintained or expanded
as well as new services being introduced Whe￿ we feel this will continue lo enhance the benefits lo people in South
Tyneside. Unfortunately there are limes when some services have to cease with the resulting loss in some staff. This
is always very difficult and our staff are very resilient during ongoing these changes.
The Senior Management Team led by our Chief Officer continues to maintain a very high standard of performance and
direction supporting the Board in the delivery of services. They have had lo work hard lo manage the various
challenges during this year. Their commitment and experience have ensured we continue lo perform well and deliver
excellent value for money with service5 that meet the charity's Values.
I would like lo express thanks lo all our partners and stakeholders who assist and contribute lo the work of the charity,
Within the ever changing environment our ongoing collaborative efforts are vital in maintaining the strength of ACTS in
providing the services reqtjired to enhance the lives of all the people who come into contact with us.
In conclusion we all look forward to continuing lo serve the people and carers who use our services across South
Tyneside.
Best wishes
Cameron Ward
Chair

Age Concern Tyneside South
Report of the Trustees (Contlnued)
For the year ended 31 August 2025
Reference and admlnistrative details
Registered charity name
Age Concern Tyneside South
Charity registration number
1168807
Company registration number 10294887
Prlnelpal office and registered 29 Beach Road
office
South Shields
NE33 2QU
England
The trustees
M Adams
l Brimer
R Gillies
N Kaier
J Puech
R Slaward- Resigned 07 February 2026
A Trollope
Icward
Audltor
S&W Audit
17 Queens Lane
Newcastle upon Tyne
NE1 1RN
Solicltor
Collingwood Legal
30 Riverside Studios
Amelhysl Road
Newcastle Business Park
Newcastle upon Tyne
NE4 7YL
Bankers
Barclays Bank
Fawcell Street
Sunderland
SR1 1RS

Age Concern Tyneside South
Report of the Trustees (Contlnuedj
For the year ended 31 August 2025
structure, governance and management
Governing documents
The organisation is a Charitable company limited by guarantee. The company was established under a
Memorandum of Association which established the objects and powers of the charitable company and is governed
under ils Articles of Association. In the event of the company being wound up, members are required lo continue lo
contribute an amount not exceeding £1.
Recruitment, appointment and training new trustees
Charity trustees for the purpose of charity law and under the company's Articles are known as members of the
Management Committee. Under the requirements of the Memorandum and Articles of Association the members of
the Management Committee are elected for three years.
All members of the Management Committee give their lime voluntarily and receive no benefits from the charity.
The Management Committee meet on a bi-monthly basis and are responsible for the strategic direction and policy
of the charity.
Policies for the induction and training of new trustees
Age Concern Tyneside South recognises that an effective board of trustees is essential if the charity is to be
effective in achieving its objects. The board musl seek to be representative of the people with whom the charity
works and must have available lo it, all of the knowledge and skills required lo run the charity. Individual Iruslees
musl have sufficient knowledge, both of Irusleeship in general and of the charity's aclivilies, to enable them to carry
out their role and lo represent the charity at meetings and other events.
The Chief Officer and Chair of Trustees are responsible for the ensuring that the induction process is arranged and
completed.
A training programme is in place lo ensure that any newly appointed trustee will receive training on all mallers
necessary to enable them lo perform their duties effectively. This will be tailored lo their specific needs but, unless
the appointee is already sufficiently experienced, should cover as a minimum'.- governance and management.,
equal opportunities,. a thorough induction lo the history and current activities of the organisalion,. sufficient
explanation of the charities financial accounts and reporting procedures lo enable them lo exercise fiscal oversight.
Explanation of all charity F)olicies includes those relating to trustee expenses and how they can be claimed. If a new
trustee is to take on any specific duties, all needs in re12tion lo this will be assessed. 11 is acknowledged that
trustees have a wide range of other commitments and every effort will be made lo make this training accessible lo
the individual by arranging il lo be conducted at limes convenient to them.
Oryanlsational structure and decision making
A line management system is in place with day-lo-day responsibility for the management of the organisation resting
with the Chief officer. The Chief Officer is responsible for ensuring that the charity delivers the services specified
and that key performance indicators are met. Day-lo-day operation management is headed by individual team
members using the reporting structures and line management to finally report to the Chief Officer and Trustees.
Pay policy for senior staff
The Chief Officer implements the pay policy on an ongoing basis and is responsible for pay review and selling
salaries for senior staff. The Board reviews the Chief Officer's salary annually and is responsible for making any
decisions about remuneration of the Chief Officer.
Employment policies
The charity operates a number of key employment policies including Equality, Diversity, and Inclusion. and Health
and Safely.

Age Concern Tyneside South
Report of the Trustees (Continuèd)
For the year ended 31 August 2025
Risk management
The systems of inlemal control are designed lo provide reasonable assuran￿ against material misslalement or
loss. Internal control processes implemented by the Trustees include..
Board scrutiny of the risk register.
A strategic plan and annual budget approved by the Iruslees.
Regular consideration by Trustees of the financial results, variances from budget, forecasts and
performance indicators.
Delegation of authority and segregation of duties.
Identification of risk and st21ulory compliance issues including safeguarding.
Trustees have in place a formal risk management framework and policy to assess risk and implement management
strategies. A risk register is in place which is scrulinised weekly by the senior management team. This process
reports lo the board on a quarterly basis reporting by exception.
The process identifies the types of risk the charity faces, priorilises them in terms of the likelihood of occurrence
and potential impact, and identifies the means of miligaling these risks.
Investment Policy
The Articles of Association State that in the furtherance of Age Concern Tyneside South's objectives the charity
shall have the power to invest monies not immediately required of ils purF)ose.
As of August 2021, no investments were held.
Principal funding sources
South Tyneside Council
Public Health
NHS Cumbria, Northumberland, Tyne and Wear ICNT
Noilh East Combined Authority INECAI
National Lollery
Macmillan
Ballinger Trust
Energy Redress
Reserves Pollcy
As a minimum ACTS will aim lo hold in resetve enough money to cover ils known financial commitments le.g.
rental of office space, rental of equipment such as photocopiersl, the core functions of the organisalion li.e. those
functions not directed lo service delivery) for 3 months and enough money to cover ils redundancy commitments lo
employees.
Key Management Personnel
The key management personnel are the non-execulive directors (Trustees) of the org8nisalion,' they are
responsible for the day-lo-day management of the charity's activities..
Chief Officer
Deputy Chief Officer
Services Development Officer
Grahame Cassidy
Susan Wicks
stephanie Kerrigan

Age Concern Tyneside South
Report of the Trustees (Continued)
For the year ended 31 August 2025
Objectives and activities
The objects for which the charity is established and lo which it is specifically reslricled are lo promote the following
purposes for the benefit of the public andlor older people in and around The Borough of South Tyneside..
preventing or relievlng the poverty of older people.,
advancing education.,
preventing or relieving sickness. disease or suffering in older people Iwhelher emotional, mental or
physicall., promoting equality and diversity.,
promoting the human rights of older people in accordance with the Universal Declaration of Human Rights.,
assisting older people in need by reason of ill-heallh, disability, financial hardship, social exclusion or other
disadvantages,. and
such other charitable purposes for the benefit of older people as the Trustees may from time to lime decide
the outcome of this being the promotion of the well-being of older people.
The charity has the following powers exercisable in achieving ils objectives..
to encourage, promote and organise direct services appropriate to the needs of individual elderly people or
groups of elderly people and if thought fil to make reasonable charges for any services provided.
to promote and organise co-operation in the achievement of the above objects and lo that end lo support,
join in with and co-operate with other charities, voluntary bodies, slalulory authorities and other
organisations operating in furtherance of the objects or of similar charitable purposes and to exchange
information and advice with them.
to establish, support, undertake or execute any charitable Irusls, associations or institutions formed for all
or any of the objects.
to establish or 8cquire subsidiary companies lo assist or act as agents for the charity.
to promote and carry out, or assist in promoting and carrying out, surveys, investigations and research.
lo provide food, drink and refreshments as appropriate bul only for persons participating in the activities of
the charity.
lo arrange and provide for, or join in arranging and providing for, the holding of exhibitions, meetings,
lectures, classes and training courses.
to publish books, pamphlets, reports, leaflets, journals, films, videos. tapes and other material.
lo appoint and constitute such advisory committees as the Board of Trustees.
The charity has achieved its objectives as illustrated in the review of our achievements and performance.
Public Benefit
The aims of our services. for older people continue lo be ageing well, reducing social isolation, maximising income,
advocacy, enabling and promoting physical health and wellbeing,
The trustees are satisfied that in accordance with the Chartly Commission guidelines, Age Concern Tyneside South
meet the public benefit requirements. The trustees have regard lo this guidance when exercising any powers or
duties lo which the guidance is relevant.

Age Concern Tyneside South
Report of the Trustees (Corptinuedj
For the year ended 31 August 2025
Achlevements and performance
Sustaining and Growing
We have continued to diversify our income streams over the last year, however. the market for securing funding is
becoming increasingly challenging. We have adapted our approach by working in partnership with other local
charities lo submit funding bids and have also invested in refining our paid-for services.
We have retained local authority contacts in FY 2024- 2025 and secured an addits'onal 1-year pilot grant
We have continued to see an increase in funding for our Inlegraled Care contract and our Connected
Caring contract due to exceptional delivery and impactful results.
We Continue lo deliver on our 3 +2-year contract for Dementia Day Opportunities
Our paid-for services have seen considerable investment this year to allow us to work and support more of
the residents of South Tyneside.
We take pride in providing a person-cenlred approach lo supporting the elderly residents of South
Tyneside. We have worked lo expand OLJr OUt￿aCh and empower our clients lo speak up on the needs of
their communities.
Innovating and Improving..
This year we have broadened our networks lo provide our clients with a more robust and holistic approach to their
wellbeing.
Additional investment has been allocated to creating a more comprehensive holistic assessment for our
clients (Signall. allowing us to gain a greater understsnding of their needs and assess the effectiveness of
our services.
We have continued lo increase both the quality and quantity of grant applications which have been tailored
to the current needs of the residents of South Tyneside, this will allow us to have a greater positive impact
on our community.
The aims of our services remain the same, we strive to deliver a wide range of high-qualily person-cenlred services
and social opportunities. The core goal of these services is to reduce social i501alion, maximise income, enable
independent living and promote physical, mental and social wellbeing.
Our information and advice service have continued to provide exceptional service to our clients, and this year they
have helped over 5364 older people with queries and casework regarding their benefits, hotjsing care, returning to
employment and accessing local services. The lolal value of benefits, grants and enlillemenls we have assisted in
securing totals over £5.2 million for our local communities, which will largely be spent within South Tyneside.
Our offèr of social opporlunilies has continued lo grow, with over 4000 residents allending, promoting and
facilitating our community-based provisions. These opporlunilies provide 8 variety of options for clients that are
looking to improve their wellbeing in social groups and activity-based settings. Our current level of en9agemenl has
now comfortably surpassed our pre-pandemic allendance numbers.
Our exercise, leisure and educational activity groups have continued lo be well allended, with over 13200
allendees working to remain physically and mentally active lo improve and maintain their long-lerm health
Our Integrated Service and additional winter warmth provisions allowed us lo provide support to 35891
clients. alongside this we were also able to provide falls assessments for 2983 homes, resLJlling in 6988
adaplalions and aids being fitted
Throughout the winter period we were able lo support 6484 clients upon being discharged from hospital
and conducted 4884 visits to prevent readmission lo hospital.
Our volunteer is currently around 163 which has resulted in over 11000 additional hours of valuable
support across our organisation
We were able lo deliver 709 Christmas hampers and shoeboxes due to continued funding and support
from our corporate partners, Barbour, Karbon Homes, Sky and EE.

Age Concern Tyneside South
Report of the Trustees fconttnued)
Forthe year ended 31 August 2025
Involving influencing and promoting social inclusion..
We have continued lo maintain and develop our relationships with wider stakeholders such as the Local Authority,
ICB, Public health and various partners within the local voluntary and community sector.
Our consultation platform has received continued investment and is ulilised by the Local Authority and ICB in
obtaining and recording the views and opinions of our clients across the borough.
We have continued lo grow and develop our contributions to main engagement mechani5ms'. this has allowed us to
further influence and contribute to local policy and decision-making in the best interests of our clients and local
communities.
Our partnership working has continued lo grow over the last year with local Charities such as Sensabilily Matters,
Your Voice Counts and Hospitality and Hope. We continue to provide joint working agreements with our respective
partners and have continued to extend our local community room free of charge to allow smaller grassroots clubs
and support groups to grow.
Flnanclal review
The Slalement of Financial Activities shows that the charity achieved an overall surplLJS of £13,011 12024..
£197,481 deficit). This reflects the SUC￿ssful implementation of robust cosl-management measures introduced in
2023124.
Annual income for the charity was £2,210,373 12024.. £1,852,600). This increase was driven mainly by higher
donations and grants. which rose lo £799,935 12024.. £426,653). The charity also continued to diversify its grant
funding during the year, with notable growth in restricted funding, which increased to £380,991 12024.. £100,049).
Furlhermore,unreslricled fundinghas been developed and diversified in the continual test and learn
improvement regime, which resulted in a rise lo £418,944 (2024.. £326,604).
The charity remained commilled lo adapting and improving its services, with chaiitable expenditure increasing to
£2,197,362 12024.. £2.050,0811. This rise was proportionate to the increase in income, enabling the charity to
maintain a surplus.
The average headcount during the financial year was 95, ending the year with 101 staff.
An ongoing cost review is undenNay for the 2025-2026 financial year lo assess the sustainability of the current
surplus. A key focus of this review will be the development of more robust income streams in response lo the
rapidly changingsector landscape. The review will also consider opportunities lo streamline and
closely monitor Management
and
staffing
Costs.
while
ensuring
that organisalional structures remain effi'cient, consislenl, and sustainable.
Plans for future perlods
Our strategie aims:
Sustaining and Growing
We will continue lo engage with older people so we can develop a diverse range of funding streams..
Research and develop new sources of income which includes paid for services.
Engage proactively with public sector commissioning bodies, ensuring our work is aligned to their own
strategic priorities.
Become the provider of choice for people with a direcupersonal budget and those who pay for their own
socia5 care.
Improve OLJr use of market analysis and social media in service development.
Work more collaboratively with partnership bids, aiming for this lo be a larger share of our overall number
of grant applications.

Ago Conrem Tynesldo 8outh
Roport of th&Tru8t8e8 IConlltt￿￿j
Forth• y•Jr•nded 31 August 2025
Innovatlng and Improvlno
Ensurn all $8yvlce8 8re p￿pIe eontred (what maltor6 to you).
JI our seNlce provl$lon b equit8bb.
Bulld and m8lntaln 1st clas5 performwnce by engaglng our81off 8nd volun¢&8r8 In our 81ralegy and values.
Retaln ISO..W01 Qualtly Standard.
Obialn Ad￿c? QuaiNy Stsndard
Oblaln addillonal Qvalty Standard5 as we are in a posilN)n io th) so
Confinue lo improv8 our èxlgmal communicatEcn Profile.
Continu8 to achibvè ¢ost•ffioon¢l&$ across all Areas to maxImS￿the IM￿¢101 limit8d Msouwo$.
Improv8 our use of outcomos ovoiuat*)n metlwds lo better d8ntr)n8lraia oursod81. hgdih and fina[KI￿1
ouicom88 and Impact8.
l Dellverlrtg a r8ng• ¢f hlgh quallty p•rson ¢•ntred ser￿CeS and Soclal •ntsrprfs•¥
F¢)w8 on reduclrsg $o¢l311$018ttan. maxthislng I[￿rne, enablww independent lfvlng and promotlng
physlcal heahh 8nd ern0t￿n81 wellbekng.
Po$llEgn our8elvo$ In Ihe market as One St¢Jp ShoplWolln8ss Hub forOld0r P¢opl&'s communty-bas8d
Se￿￿9 Includlng low18vel dementl8.
Create a b?$wKe, p8rson centred package of ¥upthwhlch can be ta￿orEd io neads 8nd
clreumstancès of IndNldual8.
Davek)p pathershlps wlth organl8atlonswho Share oUr￿S1o￿ and valuas.
Expand d¢mèntkg prov1810n.
3. Invotvlngt Innuonclfftg and promollng soGlal InGlus10
Invo￿8 gnd 8ngage with oldw peo￿. our $laff. volunt80rs snd el￿r sfakehottl0￿, uslng th&
Ini8lllg8nc8 gathered to dav0k)p our own s8rvice8 8nd socEal enterp￿Se5 as well Ms influÈn¢ing and
lobbylng ford)ango and Improv8ment in the live5 of dderpeopl& In o4Jrcommunlty.
Ensure w2 are accasslblo and Incluslve and that cixnmunmies that Byp&rfenc• dl&crfmlnaUon are
aclivety Included in ourwork.
To work in a muo pJac8-ba8ed localty foGus•d way.
Small comp8ny provl8lons
Thls repDrt has been propargd In ac￿8￿Ce wlth the p￿slOn$ appllrthble to compan189 entlled to thè small
companles exempllon.
Th I￿￿te0S. annuHI wa& approv&J on................. .
bahaK of the board Df
ICW8rd
Chalr

Age Concern Tyneside South
Independent Auditors, Report to the members of Age Concern Tyneside South
For the year ended 31 August 2025
Oplnion
We have audited the financial slalemenls of Age Concern Tyneside SoLJth Ilhe 'charitable company'l for the year
ended 31 August 2025 which comprise the Slalement of Financial Activities, the Balance Sheet, the Statement of
Cash Flows and notes lo the financial slalemenls, 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 applic8ble in
the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial slalemenls..
give a true anol fair view of the slate of the charitable company's affairs as al 31 August 2025, and of its incoming
resources and application of resources, including ils income and expenditure, for the year then ended.,
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practi¢e', and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for oplnlon
We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable law.
Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the
financial slalemenls section of our report. We are independent of the charitable company in accordance with the
ethical requirements that are relevant lo our audit of the financial statements in the UK, including the FRC'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 lo provide a basis for our opinion.
Conclusions relatlng to going concern
In auditing the financial slalemenls, 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 lo events or
conditions that, individually or collectively, may cast significant doubt on the group's or parent charitable company's
ability to continue as a going concern for a period of al least twelve months from when the financial slalemenls are
aulhorised for issue.
Our responsibilities and the responsibilities of the trustees with respect lo going concern are described in the relevant
sections of this report.

Age Concern Tyneside South
Independent Auditors, Report to the members of Age Concern Tyneside South (Continued)
For the year ended 31 August 2025
Other Informatlon
The Iruslees are responsible for the other information. The other information comprises the information included in the
trustees, annual report, other than the financial slalemenls and our auditor's report Ihereon. Our opinion on the
financial slalements does not cover the other information and, except lo the exlenl otherwise explicitly staled in our
report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is lo read the other information and. in doing
so, consider whether the other information is materially inconsislenl with the financial statements or our knowledge
obtained in the audit or otherwise appears lo be materially misslaled. If we identify such material inconsistencies or
apparent material misstatements, we are required lo determine whether there is a material misstatement in the
financial statements or a material misstatement of the other information. If, based on the work we have performed, we
conclude that there is a material misstalemenl of this other information, we are required to report that fact.
We have nothing lo report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit..
the information given in the trustees, report lincorporaling the directors, report) for the financial year for which the
financial statements are prepared is consislenl with the financial slatemenls., and
the directors. report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by èxceptlon
In the light of our knowledge and understanding of the charitable company and ils environment obtained in the course
of the audit, we have not identified material misstatements in the directors, report.
We have nothing lo report in respect of the following matters in relation to which the Companies Act 2006 requires us
Its report to you if, in our opinion..
adequate accounting records have not been kept, or returns adequate for our audit have not been received from
branches not visited by us., or
the financial statements are not in agreement with the accounting records and returns.. or
certain disclosures of directors, remuneration specified by law are not made", or
we have not received all the information and explanations we require for our audit., or
the trustees were not entitled to prepare the financial statements in accordance with the small companies, regime
and take advantage of the small companies, exemptions in preparing the directors, report ancl from the
requirement lo prepare a strategic report.
10

Age Concern Tyneside South
Independent Auditors. Report to the members of Age Concern Tyneside South (Contlnuedj
For the year ended 31 August 2025
Responslbllltles of trustees
As explained more fully in the Iruslees, responsibilities slalemenl the trustees Iwho are also the directors of the
charitable company for the purposes of company lawl are rèsponsible 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 slalemenls that are free from material misstatement, whether due lo
fraud or error.
In preparing the financial stslemenls, the trustees are responsible for assessing the charitable company's ability lo
continue as a going concern, disclosing, as applicable. matters related lo 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.
Auditor's responsibilities for the audlt of the financial statements
Our objectives are to obtain reasonable assurance about whether the financi81 statements as a whole are free from
material misstatement. whether due to fraud or error, and lo issue an auditor's report that includes our opinion.
Reasonable assurance is a high level of assurance, but is not a guarantee that an auclil conducted in accordance with
ISAS IUKI will always delect a material misstatement when il exists. Misslalemenls Gan 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.
obtained a general understanding of the company's legal and regulatory framework through enquiry of
management concerning their understanding of relevant laws and regulations, the entity's policies and procedures
regarding complian￿, and how they identify, evaluate and account for liligalion claims. We also drew on our existing
understsnding of the company's industry and regulation.
We understand that the company complies with the framework through-,
Engaging external legal professionals as required and making changes to internal Pro￿dureS and controls as
necessary.
The directors, close involvement in the day-to-day running of the business, meaning that any liligalion or
claims would come to their allenlion directly.
Monitoring of updates made by regulatory bodies.
In the context of the audit, we considered those laws and regulations which determine the form and content of the
financial statements, which are central to the company's ability to conduct ils business, and where there is a risk that
failure to comply could re5uII in material penalties. We identified the following laws and regulations 8s being of
significance in the context of the company..
The Companies Act 2006 and FRS 102 in respect of the preparation and presentation of the financial
slalemenls.
The Charities Act 2011 and the Charities.. Statement of Recommended Practice in respect of the preparation
and presentation of the financial slalemenls.
11

Age Concern Tyneside South
Independent Auditors, Report to the members of Age Concern Tyneside South (Continued)
For the year ended 31 August 2025
We performed the following specific procedures lo gain evidence about compliance with the significant laws and
regulations identified above..
Making enquires of trustees and Management as lo where they consider there to be a susceptibility lo fraud
and whether they have any knowledge or suspicion of fraud.,
Obtaining an understanding of the internal controls established to mitigate risks related to fraud or non-
compliance with laws and regulations.,
Reviewing the minutes of meetings of those charged with governance.
The senior stalulory auditor led a discussion with senior members of the engagement team regarding the susceptibility
of the group and the parent charitable company's fi'nanci81 statements to material misstatement. including how fraud
might occur. The areas identified in this discussion were..
Manipulation of the financial statements via and management overriding controls.
The incorrect recognition of grants resulting in the income being recognised in the incorrect accounting period.
These areas were communicated to the other members of the engagement team not present at the discussion.
The procedures we carried out to gain evidence in the above areas included..
Performed data analyts'cs on the general ledger against client specific criteria
Obtained third party evidence for a sample of grants, to ensure that it was appropriate to recognise the income
in the financial statements in accordanTr with the principles of the SORP.
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.uklaudilorsresponsibilities. This description forms parl of our auditor's
report.
Use of Our Report
This report is made solely lo the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of
the Companies Act 2006. Our audit work has been undertaken so that we might slate lo the charitable company's
members those matters we are required to slate lo them in an audilorfs report and for no other purpose. To the fullest
extent permitted by law, we do not accept or assume responsibility lo anyone other than the charitable company and
the charitable Company's members as a body, for OLtr audit work, for this report, or for the opinions we have formed,
Craig Henderson (Senior Statutory Auditor)
For and on behalf of S&W Audlt Partners Limited
statutory Audltors & Chartered Accountants
17 Queens Lane
Newcastle upon Tyne
NE1 1RN
12

Age Concern Tyneside South
Statement of Financial Activities Ilncorporatlng the Income and Exp8ndlture Account)
For the year ended 31 August 2025
Unrestricted Restricted
Funds
Funds
Total
2025
Total
2024
Notes
Income from:
Donations, grants & legacies
Charitable activities
Trading activities
Investment income
Other Income
418,944
1,390,603
13.969
380,991
799,935
1.390,603
13,969
426.653
1,412,655
11,756
5.866
5,866
1,536
Total Income
1,829,382
380,991 2,210.373
1,852,600
Expenditure on:
Charitable activities
10
1,872,854
324,508 2,197,362
2,050,081
Total expendlture
1,872.854
324,508 2,197,362
2,050,081
Not movement before transfers
143,4721
56,483
13,011 1197,481 1
Transfers between funds
20
18,9511
8,951
Net lexpenditurellincome
{52,4231
65,434
13,011
{ 197,481 1
Reconciliation of fund5
Total funds brought forward
731,660
5,486
737.146
934,627
Total funds carried forward
679,237
70,920
750,157
737,146
The results for the year derive from continuing activities and there are no gains or losses other than those shown
above.
13

Ag• Conc•m Tynvslde Soylh
BalancD Showl
Ae at 31 Au9U*t 2026
2025
2024
Notss
Flxed *as•ts
Tanglble ayBets
Inveslments
15
553,799
$65.315
$53.801
555.317
Current 8s1¢ts
Deblu5
C88h 8t bank gnd in ￿nd
16
311,226
416,083
229.270
620.636
727,409
849,*
Llabllttle5
Cfedltors.. arnounts lalllng dug
In 0￿ yeor
17
1415,0311
1637.878}
N•t ¢urr•nt ¥8•t8
312,378
312,028
Total assots less Currènt Ilabllttlo5
8fj6.179
867,345
Credllors= falllro due aftÈrmor&
IhBn onè year
18
1116.0221
1730,1991
750.157
737.146
Th• funds of thè charlty
Restricied fundÈ
Unr88b1rApAI lund8
70.g2D
6n.237
5,486
731,660
750,157
737.146
Th8s8ffinBniY81 $tstBmfjnts h8V8 b88n prep8red in BC￿rd￿nt¥Wrthth0 prov￿￿￿8 3pPr￿￿￿t0 ¢Otw&nlgs8ubjectto
the sfftau ¢ompanle$ reglmo.
Thpfflnandal $tstan8ntswere approved bylhe Bowd ofTruste88 On....... ....
slgn8d on Its bshawby..
2026 andwere
Icward
Cha
Jlffl
the not88 on pag85 16 to 28 form portof IIw8 fin8nckg13talemtsfits.
14

Age Concern Tyneside South
statement of Cash Flows
For the year ended 31 August 2025
2025
2024
Notes
Cash flows from operating activities:
Cash generated from operations
Interest Paid
23
1169,338}
64,682
Net cash provided by operatlng activities
1169,3381
64,682
Cash flows from investing actlvltles:
Purchase of tangible fixed assets
Interest received
120.0001
Net cash used in investlng actlvltles
120,0001
Cash flows from financing activities:
Repayment of borrowings
Proceeds from new borrowings
115,215) 113,5891
Net cash used in fin?n¢ing activities
115,2151 113.589 1
Change in cash and cash equivalents in the year
1204,553)
S1,093
Cash and cash equivalents at the beginning of the year
620,636
569,543
Cash and cash equlvalents at the end of the year
416,083
620,636
Cash and cash equivalents consist of:
Cash al bank and in hand
416,083
620,636
15

Age Concern Tyneslde South
Notes to the financial statements
for the year ended 31 August 2025
Aceountlng policies
Age Concern Tyneside South is a is a private Company limited by guarantee registered in England and Wales
and a registered charity in England and Wales. In the event of the charity being wound up, the liability in
respect of the guarantee is limited to £1 per membei of the charity. The address of the registered office is 29
Beach Road. South Shields, NE33 2QU, England.
1.1 Basls of preparation of financlal statements
The financial slalemenls have been prepared in accordance with Accounting and Reporting by Charities..
Slalement of Recommended Practice applicable lo charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 issued in October 2019,
the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021, the
Charities Act 2011 and UK Generally Accepted Accounting Practice.
Age Concern Tyneside South meets the definition of a public benefit enlily under FRS 102. The financial
statements are prepared under the historical cost convention or transaction value unless otherwise $18ted in the
relevant accounting policy notelsl. The financial statements are prepared in Sterling which is the function21
currency of the charity and rounded lo the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below.
These policies have been consistently applied lo all years presented unless otherwise staled.
1.2 Golng concern
The financial slalemenls have been prepared on a going concern basis. The trustees have reviewed and
considered relevant information, including the annual budgets in making their 8ssessmenl. Based on these
assessments, the increased level of demand for the services and the additional funding available the trustees
have concluded that they can continue to adopt the going concem basis in preparing the annual report and
accounts.
1.3 Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives al the discTetion of the Iruslees.
Designated funds comprise unreslricled funds that have been set aside by the trustees for particular purposes.
The aim and use of each designated fund is sel out in the notes lo the financial statements,
Restricted funds can only be used for particular restricted purposes specified by the donor or when funds are
raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included
in the notes to the financial stalemenls.
16

Age Concern Tyneslde South
Notes to the financial statements (Continuèd)
for the year ended 31 August 2025
1.4 Income
All incoming resources are inclLJdèd in the Statement of Financial Activities when the charity is legally entitled to
the income after any performance conditions have been met. the amount can be measured reliably and il is
probable that the income will be received.
Income from charitable activities includes income received under contract or where enlillemenl to grant funding
is stjbject lo specific performance conditions and is recognised as earned. Grant income included in this
category provides funding to support performance activities and is recognised where there is entitlèment,
certainly of receipt and the amount can be measuied with reasonable certainly. Income received lo deliver
services over a specific period covering more than one financial year is accounted for over the specific period.,
related expenditure is accounted when incurred.
For donations lo be recognised the charity will have been notified of the amounts and the selllemenl dale in
writing.
Fixed asset gifts in kind are recognised when receivable and are included at fair value. They are not deferred
over the life of the asset.
Interest receivable 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 bank.
1.5 Expenditure and Irrecoverable VAT
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation cornmilling the
charity lo that expenditure, it is possible that a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and
has been classified under headings that aggregate all cost related lo the category. Where costs cannot be
directly allribuled lo particular headings they have been allocated lo activities on a basis consistent with the use
of resources.
Irrecoverable VAT is charged against the cost against the expenditure was incurred.
1.6 Allocation and apportlonment of costs
Support costs are those functions which assist the work of the charity but do not directly undertake charitable
aclivilies. Support costs include office costs. finance, personnel, payroll and governance costs which support
the charity's programmes and activities.
1.7 Tanglble flxed assets
Tangible fixed assets are slated at cost lor deemed costl or valuation less accumulated depreciation and
accumulated impairment losses. Cost includes costs directly allributable lo making the asset capable of
operating as intended.
Depreciation is provided al the following annual rates in order to write off each asset over ils estimated useful
Freehold property
Freehold property
Motor Vehicles
20/0 slraighl line
150/0 reducing balance
20 /0 slraighl line
Fixed assets costing less than £1,000 are not capilalised.
17

Age Concern Tyneside South
Notes to the financial statements (Continued)
for the year ended 31 August 2025
1.8 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of ils tangible assets to determine whether
there is any indication that those assets have suffered an impairment loss. If any such indication exists, the
recoverable amount of the asset is eslimaled in order to determine the extent of the impaimenl loss lif any).
1.9 Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered,
Prepayments are valued al the amount prepaid nel of any trade discounts due.
1.10 Cash at bank and in hand
Cash al bank and cash in hand includes cash and short term highly liquid investments which are instantly
accessible from the opening of the deposit or similar account.
1.11 Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event
that will probably result in the tiansfer of funds lo a third party and the amount due to settle the obligation can
be measured or eslimatecl reliably. Creditors and provisions are normally recognised at their selllemenl
amount after allowing for any discounts due.
1.12 Financial instruments
The charitable company only has financial assets and financial liabilities of a kind that qualify as basic financial
inslrumenls.
Basic financial instruments are initially recognised at transaction valLJe and subsequently
measured al their sèlllement value with the exception of bank loans which are subsequently measured at
amorlised cost using the effective interest method.
1.13 Pensions
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Judgements in applying accounting policies and key sources of estimation uncertainty
In the application of the charity's accounting policies, the trustees are required to make judgements, estimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experience and other factors that
are considered to be relevant. Actual results may differ from these estimates.
The eslimales and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period. or in the period of the revision and future period5 where the revision affects both current and future
periods.
The Iruslees consider that there are no significant estimates or judgements in the preparation of the financial
stalemenls.
18

Age ConceTn Tyneslde South
Notes to the financial statements (Confinued)
for the year ended 31 August 2025
statement of Financial Actlvltles for the prior year
Unrestricted Restricted
Funds
Funds
Total
2024
Total
2023
As restated
Notes
Income from:
Donations, grants &I￿attleS
Chaiilable activities
Trading activities
Investment income
Other Income
326,604
1,412,655
11,756
100,049
426,653
1.412,655
11,756
472,369
1,429,386
13,525
1,721
1,306
1,536
1,536
Total income
1,752,551
100,049
1,852,600
1,918,307
Expenditure on:
Charitable activities
Costs of raising funds
10
1,891,060
159,021
2,050,081
1,830,481
Total expendlture
1,891,060
159,021
2,050,081
1,830,481
Net movement before transfers
1138,5091 158,9721 1197,4811
87,826
Transfers be￿een funds
20
19,920)
19,9201
Net incomelexpenditure
1148,4291 149,0521 (197,481)
87,826
Reconciliation of funds
Total funds brought foward
880,089
54,538
934,627
846,801
Total funds carried forward
731,660
5,486
737,146
934,627
19

Age Concern Tyneside South
Notes to the financial statements (Continued)
for the year ended 31 August 2025
Donations
2025
2024
Donations
Legacies
Grants
64,214
63,645
10,000
353,008
735,721
799,935
426,653
5. Grants
Community Lottery
Digital Inclusion
UK Social Prosperity Fund IGood2Graftl
Ballinger Charitable Trust
Jarrow Mindset
Energy Redress
Hospital to Home
Public Health (Men's Suicide)
Community Fund- Know your Neighbourhood
Energy Saving Trust
Macmillan Cancer Trust
Hospitality and Hope
Mental HeaSlh Discharge
Discharge Liaison
IAPT
Awards for All
Other < £5,000
78.124
78,124
27.750
149,816
20,000
39,000
20,068
60,678
139,142
25,000
10,925
49,702
91,082
49,390
45,000
16,000
25,000
20,000
16,540
21,850
100,138
5,400
735,721
353,008
Charitable Actlvlties
IntegTated SeNices
1,100,159 1,412,655
other trading acllvities
2025
2024
Fundraising events
Rental income and room hire
3,589
10,380
11.756
13,969
11,756
Investment Income
Bank interest
20

Age Concern Tyneside South
Notes to the financlal statements (Continuodj
for the year ended 31 August 2025
9. Other Income
2025
2024
other income
5,866
1,536
10. Charitable Activities expenditure
Direct
Costs
Support
Costs
2025
Total
2024
Total
Direct costs
Premises costs
Offi'ce costs
Trave1 Costs
Motor running costs
other costs
Bank charges
Staff costs
Legal and professional costs
Depreciation
Governance
100,338
31,912
125,363
27,996
23.358
28,227
1,669
1,603,232
37,720
100,338
97,695
41.391
33,944
125,363
106,798
29,400
29.994
26,596
41,906
38,139
26,048
1,669
16,053
163,038 1,766,270 1,631,686
2,766
40,486
28,622
21,552
21.552
17,930
12,500
12,500
12.500
9,479
1.404
3,238
3,570
1,979.815
217,547 2,197,362 2,050,081
11. Auditors remuneratlon
2025
2024
Audit fee
12,500
12,500
12. Net incomellexpenditurel
2025
2024
Depreciation- owned assets
21,552
17,930
21

Age Concern Tyneside South
Notes to the financlal statements (Continued)
for the year ended 31 August 2025
13. Analysis of staff costs, trustee remuneratlon and expenses, and the cost of key management personnel
2025
2024
Wages and salaries
Social security costs
Other pension costs
1,614,905 1,508,863
130,170
101,554
21,19S
21,269
1,766,270 1,631,686
There was one employee who received total employee benefits (excluding employer pension costs) of more
than £60,000 {2024- one).
The charity trustees were not paid or received any other benefits from employment in the year {2024 - £nil} No
trustee was reimbursed expenses during the year. 12024
nill. No charity trustee received payment for
PTofessional or other services supplied lo the charity12024- £nill.
The key management personnel of the charity comprise the trustees, the Chief Officer, Deputy Chief Officer and
Services Development Officer. The total employee benefits of the key management personnel of the charity
were £159,129 {2024- £164,360}.
14. The average monthly number of employees during the yearwas as follows:
2025
No.
101
2024
Core Staff
99
22

Age Concern Tyneside South
Notes to the financial statements (Continued)
for the year ended 31 August 2025
15. Tangible fixed assets
Freehold
Property
Furniturel
Fixtures
Motor
Vehicles
Total
Cost
Al 1 September 2024
Additions
622,220
77.342
4,200
20,000
703,762
20,000
At 31 August 2025
622.220
77,342
24,200
723,762
Depreciation
At 1 September 2024
Charge for year
96,304
12,444
49,320
4,922
2,823
4,150
148,447
21,516
At 31 August 2025
108,748
54,242
6,973
169.963
Net book value
At 31 August 2025
513,472
23.100
17,227
553,799
At 31 August 2024
525,916
28,022
1.377
555.315
16. Debtors
2025
2024
Trade debtors
Other debtors and prepayments
176,953
134,373
190,510
38,760
311.326
229.270
17. Creditors.. amounts falling due within one year
2025
2024
Trade creditors
Social security and other taxes
Other creditors
Deferred Income
Bank loan (securedl
342
38,659
41,566
308.154
26,310
7,949
30,574
55,107
416.900
27,348
415,031
537,878
23

Age Concern Tyneside South
Notes to the financial statements (Continued)
for the year ended 31 August 2025
17. Creditors: amounts falling due withln one year (Continued)
Deferred income
Deferred income relates lo income received for future periods.
At 1 September 2024
Amounts released lo income
Additions during the year
416,900
{416,9001
308,154
At 31 August 2025
308,154
18.
Creditors: amounts falling due after more than one year
2025
2024
Bank loans
116,022
130,199
19.
Loans
Total
142,332
157.547
An analysls of the maturity of loans is glven below:
Amounts due within one year OT on demand
26,310
27,348
Amounts falling due between two and five years:
Repayable by inslalmenls..
Bank loans of 2-5 years by instalments
116,022
130,199
Amounts falling due in more than five years..
Repayable by instalmenls..
Bank loans more 5 years by inslalmenls
24

Age Concern Tyneslde South
Notes to the financial statements (Continued)
for the year ended 31 August 2025
20. Statement of funds
Forthe
earended 31 Au
ust 2025
At
1 September
2024
At
31 August
2025
Income Expenditure Transfers
Unrestricted fund
General fund
731,660 1,829,382 11,872,854)
18,951)
679,237
Total unrestrlcted funds
731,660 1,829.382 11,872,854)
18,9511 679,237
Restrlcted funds
D(x)r Stop Delivery
UKSPF
Energy Redress
Awards for All
Macmillan
Well connected
19.494
140,980
41,783
20,000
80.585
78,149
{19,6451
1108,0961
132,3261
120,0001
189,3851
155,0561
151
32,884
9,467
8,800
5,486
28,579
Total restricted funds
5,486
380,991
1324,5081
8,951
70,920
Total funds
737,146
2.210,373 12,197.3621
750.157
25

Age Concern Tyneside South
Notes to the finaneial statements (Continu8d)
for the year ended 31 August 2025
20. Statement of funds { contlnued}
For the
8arended 31 Au
ust 2025
At
1 Soptember
2023
At
31 August
2024
Income Expenditure Transfers
Unrestrlcted fund
General fund
880.089 1,752,551 11,891.0601 19,9201
731,660
Total unrestricted funds
880,089 1,752,551 { 1.891,0601 19,920)
731,660
Restricted funds
Community Foundation T&W
Community Lottery
Masonic
James Knoti
Well connected
24,904
124,9201
21,92S 122,5911
{ 32,6331
{ 6,2391
78.124 172,6381
16
666
9.238
23.395
6,239
5,486
Total restricted funds
54,538
100,049 1159,0211
9,920
5.486
Total funds
934,627 1,852,600 { 2,050,081)
737,146
Restrictèd Funds
Community Foundation T&W- Kellet Connect 2. Community development project.
Community Lottery- Linkage Plus, Community Development project.
Masonic- Tyney Links, Community Development project.
James Knott Premises and Facilities role, core funding.
Henry Smith Foundation- Information and Advice fLJnding.
Energy Saving Trust- Smart Meters, Energy advice project.
Well Connected- National Lottery Digital Inclusion, partnership project.
Awards for All- For the purchase of a minibus.
Door-step delivery - a community engagement project to focus on flexible community packages for each
neighbourhood based on their needs lo tackle loneliness, isolation, and support people with limited mobility.
UKSPF - The Shared Prosperity Fund project aims lo encourage. facilitate and support economically inactive
members of the community to engage in volunteering and work placements lo improve their skills and
experience, whilst also being economically beneficial lo each individual's situation.
26

Age Concern Tyneside South
Notes to the financial ststements (Continued)
for the year ended 31 August 2025
20. Statement of funds (continuèd)
Macmillan - Funding lo provide fi'nancial support lo residents of South Tyneside who have a cancer diagnosis.
21. Analysis of net assets by fund
For the
e8rended 31 Au
ust 2025
Unrestricted Restricted
funds
funds
Total
Fixed assets
Nel current assets
Creditors.. amounts falling due after more than one year
553,799
241,458
1116,0221
553,799
312,378
1116,0221
70,920
679,235
70,920
750,155
For th8
earended 31 Au
ust 2025
Unrestricted Restricted
funds
funds
Total
Fixed assets
Net current assets
Creditors.. amounts falling due after more than one year
555,315
306,542
1130,1991
555,315
312,028
{ 130,199)
5,486
731,658
5.486
737,144
22. Pensions
Defined contribution
Pension contributions payable for the year ended 31 August 2025 amounted to £21,195 12024 £21,269),
Within creditors, £3,944 was oulslanding at the year end.12024 - £4,653>.
27

Age Concern Tyneslde South
Notes to the financlal statements (Continued)
for the year ended 31 August 2025
23. Cash flows from operatlng actlvltles
2025
2024
Nel income l {expendilurel
Depreciation
Interest received
Interest paid
(Decreaselllncrease in debtors
Decreaselllncreasel in creditors
13,011 1197,4811
21,516
17,930
{82,0561
{121,809}
116,781
127,452
{169,3381
64,682
24. Analysis of changes in net debt
At1Sep
2024
Cash At 31 Aug
flows
2025
Long term borrowings
Short term borrowings
1130,1991
127,3481
14,177
1,038
{116,0221
{26,3101
Total liabilities
Cash and cash equivalents
{ 1 S7,5471
620,636
15,215
204,553
1142,3321
416,083
463,089
189,338
273,751
28