OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-03-31-accounts

Friends Action North East (FANE) Annual Report 2022-2023 tr-tl I"n Th"n ¥t-I Friends Action North East CK) 1182364

Contents Page
Trustees’ Annual Report 3 to 26
Independent Examiners’ report 27
Statement of Financial Activities 28
Balance Sheet 29
Notes to the financial statements 30 to 40

1

Table Of Contents About FANE Our Team Team Message Charity Projects Highlights 2022/23 Partnership Work Impact Balance Sheets Friendkit 10 Get Involved

About FANE Friends Action North East began in 2004 when a group of people with learning disabilities mapped out a grand plan about what it would take for them to have an ordinary and equal friendships in their lives. They wanted to improve people's well being and confidence, celebrate skills and abilities and enable people to have real and meaningful friendships. They thought about how they wanted to be supported to overcome personal barriers and have an ordinary social life and the friendship mentoring project was created from this plan.

Structure and Governance FANE is managed and run by the In 2007 FANE was Registered as a Board of Trustees. The Trustees have Charity Unincorporated control of the Charity and its Association, however in 2019 the property and funds. There are four trustees voted to change the Trustees in a named role in office in charity's status to that of Charitable 2022/23. Incorporated Organisation (CIO), as The Trustees have the responsibility this would better suit the charity's to ensure the activities of FANE are needs and objects, whilst providing conducted in compliance with the protection of trustees and members. rules of the Charity Commission and The original constitution of FANE the Articles of the Memorandum and was agreed on 26th November 2008. ensure the work programme is met The constitution was amended on and the finances are managed 1st February 2019 as part of the appropriately. status change to Charitable The Trustees complete accredited Incorporated Organisation and training about the roles and who's only voting members are its responsibilities of being a trustee charity trustees using the including safeguarding. Election of 'Foundation' model. new Trustees is usually held at the Annual General Meeting, and all Trustees are required to complete an enhanced disclosure and barring check before being accepted as a Trustee.

Thr (Objects) l. To assist people with learning disabilities and autism to develop and maintain friendships and friendship groups to enable them to achieve their full potential as members of the local community 2. To advance the education of the public and supporters of people with learning disabilities and autism in all issues related to learning disabilities and autism particularly friendship and socialisation /L

Our Team 01. Sally Evans 02. Keelie Garrard 03. Vicky Tate 04. Sara Gibbeson 05. Toby Heaps 06. Beth O, Sullivan 07. Kirstey Tilley 07. Bev Bryson-smith 09. Louise Brown FANE currently employs three part time and one full time post. This includes the roles of Project Manager, Volunteer Coordinator, Mentoring Officer and Project Administrator. We also have four sessional workers that run the groups and outreach work. The staff team are employed and managed by the FANE board of Trustees.

Team Message The FANE Team would like to say a BIG THANK YOU for all the support and dedication of everyone that has been involved in our projects this year. The amazing support you provide FANE has enabled us to carry out the work we do. At the heart of our organisation are the people that join the FANE projects. They continue to prove to us that with the right support everyone can achieve their goals, make friends, be part of their community, manage the complexities of online and face to face relationships, be in control of the choices they make and the lives they lead, while continuing to overcome barriers to friendship. After an incredibily challenging time we have been successful in gaining financial support from funders and partners as well as support in kind from friends of FANE who have collaborated with us to help us to continue our work. As ever the need for funding continues to be our priority and in the current climate we can only operate on a twelve month plan. We hope that with your continued support we will continue to provide the projects and services of FANE.

Charity Projects I:1 Mentoring The Mentoring programme is a community model of support that is based on the outcomes of FANE'S prior work of supporting people with learning disability and autistic people to make and keep safe, positive friendships. One of the lessons learned by FANE is that developing friendships is often still the most difficult, skilled, intensive, and overlooked part of people's lives. The mentoring programme is designed to address this need and allow the people who are referred onto the programme to directly inform and shape its content and methods of delivery around their individual needs and barriers. It enables a minimum of 20 adults with a learning disability or autism per year to receive intensive, personalised, I:1 support to make realistic friendship goals according to their individual needs. They gain the skills required to put those goals into practice and make new friendships in their communities, whilst getting the specialised I:1 support to sustain them. 70 people per year get access to our regular health and wellbeing socials. own

Training and Outreach Through our mentoring programme work FANE has developed community model of support around friendship and a toolkit {Friendkit), that has been informed by the people we have worked with. Through training workshops, we cover several topics relating to making and keeping healthy friendships and our model of support offer resources, tools and frameworks to embed, track, monitor and record friendships skills for a wide range of skills and abilities in a holistic, person-centred way. The FANE community support model helps inform people in local communities about person's support and access needs including their goals, needs and aspirations around friendship. It also provides a first contact for securing lasting community connections helping to make people feel more valued and included- which helps to reduce the impact of social isolation. The training workshops includes topics such as exploring how friendships are different from other types of relationships, what makes a good friend, what barriers people encounter when making and keeping friends and ways to overcome them. We have also developed workshops that address mate/hate crime and discrimination, staying safe when out and about in the community, when relationships break down and using social media tools/apps devices and mobiles to maintain friendships and connect.

Group Support The aim of the health & wellbeing socials is to provide opportunities for people in their local communities to make and maintain friendships and connections in safe inclusive spaces. As well as practicing social and independence skills using a range of social activities that support and promote physical and mental well- being. For example, sport/fitness/ walking/yoga/arts & crafts /healthy eating etc. We provide a lead activity worker and a volunteer friendship supporter for each group, to help with organisation, travel, safeguarding and the delivery of activities- including support for people's mental wellbeing. People enrolled on the mentoring programme have full access to these groups, however people can also be referred directly to group support via an application form if they do not require or meet the criteria of the I:1 mentoring programme. Whilst we do not provide I:1 + support for these groups, people with additional support needs are not excluded from them but are required to bring their own support from home or a Personal Assistant. Our social groups currently run all over the North East. All groups have a shared plan based on what people want/need from the group, how it will become more self-sufficient and review sessions. Sessional staff and volunteers are all trained through FANE and monitor potential friendships, support, communication and other social interaction barriers that people encounter. Many independent friendships have developed between individuals from these groups. "i*Y'.

Highlights In 2022/23 Woodland Wellbeing Group In partnership with North East Wilds CIC and Scotswood Garden we began a health and well being social group. Our woodland well being sessions started as a pilot project that allowed 10 people to be part of a Forest school/nature community model, which has been proven to improve people's mental health and anxiety. It has proven to be a fantastic way to connect people to nature and become part of a supportive community. The group enjoyed lots of bushcraft experiences including whittling, making a fire, woodland crafts, and cooking on a campfire. As well as playing team building games and learning about wildlife, bee keeping and looking after chickens! We sucessfully submitted a joint funding application with Scotswood Garden for a further 12 months and have secured funds for another 20 sessions thanks to Community Foundation Tyne & Wear and Northumberlandl

Walking to Wellness The FANE walking group is a great way to keep fit and keep in touch with friends. The group meet twice a month with FANE staff member Bev and some of our lovely volunteers. They plan varied routes and meeting places and support eachother throughout. Games Group The FANE Games Group runs every fortnight at a local venue. As well as playing pool, darts and other games, it's a great place to meet friends with the support of FANE volunteers and the friendly staff at the venue that know our group members well.

Saturday Social The Saturday Social is a new group set up by a FANE member who wanted to meet people and make new friends. The group plan together to decide on the activities they would like to do, including going for walks, taking part in local events and visiting local venues such as Beamish and South Shields Ampitheatre. Meet and Mooch The Meet and Mooch group members have been meeting for several years, once a month on a Saturday morning. They catch up for a chat over a cup of coffee and sometimes have a mooch around town afterwards. It's a friendly group, supported by our brilliant volunteer Tracy, who has supported the group since the very beginning.

Steering Group The FANE Steering Group meet four times a year to discuss the project work and charity activities. They discuss what is working well, what could be done to improve things, changing needs and wants of the people being supported and any other issues affecting the people supported by FANE. The group are always keen to share thoughts and ideas around fund rasing and ways to support new ventures. They have organised events and activities, supported members with travel and access and shared some great tips about keeping safe online and managing issues on social media. The FANE team would like to thank our steering group members for their valuable input and ongoing committment.

Partnership Work FANE has over 19 years of established partnership working in the North East to champion our aims and promote safeguarding. We constantly adapt our support methods to meet the changing wants and needs of the people we support. We work in partnership with several local organisations, parent/carer groups and community venues where, we share skills and resources which help us to support vulnerable people in the area. This year we have been involved in some interesting projects with some long standing partners. FANE took part in a friendship conference run by Skills For People delivered for North East and Cumbria NHS learning disability sub-committee at the Civic Centre in Newcastle upon Tyne. We shared information about the FANE projects and carried out an interactive workshop with the audience to find out about people's thoughts and concerns when making friends, meeting people online and the type of support that would help them to do these things safely. Thank you for inviting us to take part! FANE was also commissioned by Inclusion North to deliver workshops within the North East to have 'A big conversation about friendship, and find out what was important for people with a learning disability and autistic people. The FANE team met with people across the region to talk about what matters to them when it comes to love and friendship. We recorded everyones, thoughts through workshops activities and presented them in a video that Inclusion North will include at an up coming conference. Thank you for the opportunity to take part! We would also like to thank New Prospects for commissioning FANE to carry out a unique project with their residents and supporters. We shared information and training and delivered workshops with staff and friendship champions in the organisation who will use our Friendkit toolkit to teach friendship skills to other people supported by New Prospects. We are also working I:1 with a group of people who are looking to make new and lasting connections through the FANE model of support.

Impact FANE has been in a very vulnerable To date we have received 19 new financial position over the past applications to the I:1 mentoring. twelve months. After being programme, in addition to the 20 awarded various grants, we have people we were supporting in been successful in meeting the near November2022. total running costs for year l and Four new people have been matched are in a much more secure position with a volunteer mentor and the for years 2 and 3. This is with many remainder are waiting for a mentor thanks to the trusts and to become available when other foundations that continue to fund people have been signed off the us and share our vision of programme. supporting people to have We are seeing an increase in referrals meaningful and lasting from younger people aged 16-18 on friendships. addition the the mentoring programme, and we funding from commissioned are looking at a health and wellbeing projects and donations from social to begin for this age group. As Friends of FANE also enable us to well as the woodland wellbeing continue our work. We haven't yet socials and weekends groups. secured the full total we need for salaries to replace the staff members we lost due to funding shortfalls, but we have replaced two part time posts and we are still fundraising to secure the additional staff hours/posts to get back to full capacity. Currently we have 9 social wellbeing sessions running with volunteers and sessional workers. These take place throughout the week, evenings, and weekends, and range from weekly to monthly. Group themes range from art to walking, photography, Forest school, cafe socials, dance, and general social meet ups. We also have plans for collaborative art activities in and around the Ouseburn and Byker.

There are currently 44,150 people aged over-65 with a learning disability in Newcastle. On average 15% of referrals to our project are from olderpeople {55+) Over 3000 people are less socially isolated in the North East since FANE began Over 170 people were supported with friendship skills in the last 132 people learned how to be safer on social media through Tech Smart training 19 people are ready to start a new friendship journey this year year Over 1000 hours of support provided by voluneteers every year

Aword of thanks We would like to thank the Greggs Foundation, The Community Foundation, the National Lottery Community Fund, Bally Thomas Charitable Fund, Tudor Trust, the Postcode Neighbourhood Lottery, Sir James Knott Trust and William Leach for the continued grants supporting core costs. and income for specific projects from The 1989 Willan Charitable Trust, Queens Jubilee Fund, National Lottery Health and Wellbeing Hub and Mencap. FANE would also like to say a 'BIG thank you, to all the volunteers for all their time and hard work they give to support the people on our projects to achieve their friendship goals, attend our social groups and support our digital project work. Without our amazing volunteers our project would not be possible. We would also like to thank the Joseph Strong Frazer Trust, for ongoing support and funding. We would like to thank the Sir James Knott Trust and the L.G.A Foundation for grants towards the mentoring project moving forward into 2024/2025. The staff team would like to thank the Board of Trustees for all their hard work and support throughout the project to date. We would also like to thank all the supporters and the people who join in with FANE activities, who send us messages of thanks and encouragement, tell us stories of how the project has helped them and remind us regularly why the work we do continues to be important and relevant to people now more than ever. Without the support from our funders, community organisations and the wider community FANE would not be able to continue working for the people we support on a day to day basis. The impact on people's lives can be small, but is always meaningful and can be life changing. Without access to these grants and funding our project would cease to exist.

Balance Sheets FRIENDS ACTION NORTH EAST CIO STATEMENT OF FINANCIAL ACTIVlnES For the year ending 31 March 2023 Pnrestrlcted Funds Restrlcted Funds Tolal 2023 T¢tal 2022 Donations and legacks Charrt#)k aclivrties Grants and conlracts Othei trading aclivitses 2,624 2.624 880 134.420 134.420 15.482 112,682 4.282 15.482 T¢f41 Income 18.106 134.420 152,526 117.844 haiLIL)ie aciivrts OperalK)n ol the chaAty 23,184 91.9C6 115.090 137.279 Total expendlturn 23.184 91.906 115.090 137.279 Net In¢omel(expenditurvJ 15.0781 42.514 37.436 119.435) Transfers Ltween funds Not incomWl•xp•nditur•) and nei mov¢m¢nt of funds 15.0781 42.514 87.4J6 119,4351 R•¢onciiiation of lunds Total funds brought loiwafjf 61.938 27.372 89.310 108.745 Total lunds camed fon¥anl 56.860 69.886 126.746 89.310 20

Balance Sheets FRIENDS ACTION NORTH EAST CIO Ch*ty Nutr￿ If82364 BALANCE SHEET As al .7 l Mlf rch ?n?3 Total 2023 T¢tal 2022 Tangible assets 16 860 1.700 Total fi.xed ass•ts 860 1.700 Debtors Cash al bank and hand 17 18 803 126,780 88,523 Total eurrnnt assets 127,583 89.428 Cr•dlt¢rs: aM￿nts falling due wlthbn one sear 19 11,6971 N•t curr•nt •ss•ts 125.886 87,610 Total as5¢15 1•55 Currenl Ilablllfles 126.746 89.310 Total net assets or Ilabllifjes 126,746 89,310 Funds of th• Chari Unreslricled income funds Reslncled Income fvnds 56.860 69.886 61.938 27.372 Total funds 126.746 B9.310

Friendkit Friendkit is a collection of tools and resources to support people to make and keep friends. People with learning disabilities and autistic people have told us they can find making friends and keeping friends very difficult. So we asked them what would help and that is what Friendkit is all about. Friendkit consists of individual training programmes and resources that will help you to build your own personalised friendship journey. Each one focuses on a different part of friendship and takes you through fun activities, conversations, games, videos and other cool stuff. They provide you with the tools and resources needed to build a picture of your friendship goals and plans so you can work towards making and keeping friends. The training programmes are: What is a Friend? Goals and Barriers Plan B Social Interaction To find out more please get in touch with us or go to the training page on the FANE website: https://friendsaction.co.uk/training Tp¢•sE 22

'Get Invloved Volunteering Do you have a couple of hours a week to spare to help out your community. Or are you a student returning or coming to Newcastle soon, and are keen to develop your skills? From friendship mentors to digital volunteers we have lots of roles available at FANE. We can promise that volunteering with our friendly team is rewarding and fulfilling work. Getin Touch hone: 01912314327 Interested in finding out more? There are lots of ways to get in touch with us and dont worry we're a friendly bunch! Email: info@friendsaction.co.uk Drop us a message on one of our social media channels, or visit our website and find out more on ourAbout page. www.friendsaction.co.uk

l- Communit Foundation the POSTCODE Tudortrust 5111 JIlKII.'% KNI() I"I'-fRIISI- NEUIWRHfy)D TRUST ' GREGGS William The Leech c.I￿rIty |IFOU.NDATIONI Foundation COMMUNITY FUND Friends Action North East-charitable Incorporated Organisation (CIO) 1182364 CIO Ouseburn Farm, Ouseburn road (off Ilme St) Newcastle-Upon-Tyne, NEI 2èA

11 Reference and administrative details of the charity, its trustees and advisors

Charity Name Friends Action North East CIO 1182364 and number

Trustees Graham Newton Chair Barbara Creed Glenn Howe Kate Gibson Appointed 28/04/2022 Registered C/O Ouseburn Farm Office Ouseburn Road Newcastle upon Tyne, NE1 2PA Independent Lilian Hetherington Examiner Connected Voice Business Services One Strawberry Lane Newcastle upon Tyne NE1 4BX Bankers The Co-Operative Bank Plc Customer Service P O Box 250, Skelmersdale WN8 6WT

1. Structure, governance and management

Governing documents

Friends Action North East CIO is a charitable incorporated organisation, governed by its constitution, adopted on 7[th] March 2019.

Appointment of Trustees

Trustees are elected by members of the organisation at the Annual General Meeting (AGM) and are eligible to stand for re-election each year. There is a minimum of three and maximum of 10 trustees at any given time. The trustees have the power to co-opt up to three other members and agree to meet at least four times a year.

Newly appointed trustees are provided with a Trustee pack giving an overview of the work of the charity, including its constitution and its finances. Should trustee training be required, this is arranged and along with any specific training needed for a particular role.

Organisation

The trustees administer the charity and the Project Managers are responsible for managing the work of the charity on a day-to-day basis.

25

The trustees are aware that the major risk to the organisation is lack of funding. Each quarter the risk is assessed when budgets are compared to actual spend and reserves are reviewed on a yearly basis to ensure that there are sufficient funds available to cover three months running costs and any possible redundancy costs.

Risk management

The trustees have conducted a review of the major risks to which the charity is exposed and systems have been established to mitigate those risks. Internal risks are minimised by the implementation of procedures for authorisation of all transactions and projects and for ensuring the consistent quality of the delivery of all operational aspects of the charitable company. These procedures are periodically reviewed to ensure that they still meet the needs of the charity.

12 Trustees responsibilities in relation to the financial statement

The trustees are responsible for preparing the Trustees’ Annual Report and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The trustees are required to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure of the charity for the year. In preparing those financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the trustees on 9 November 2023 and signed on their behalf by:

Barbara Creed Treasurer

26

FRIENDS ACTION NORTH EAST CIO

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES

For the year ending 31 March 2023

I report on the financial statements of Friends Action North East CIO for the year ending 31 March 2023, which are set out on pages 28 to 40.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 ("the Charities Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner's statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Lilian Hetherington FCA Fellow of the Institute of Chartered Accountants in England & Wales Connected Voice Business Services One Strawberry Lane Newcastle upon Tyne Ne1 4BX

30 November 2023 Date:

27

FRIENDS ACTION NORTH EAST CIO

STATEMENT OF FINANCIAL ACTIVITIES

For the year ending 31 March 2023

6
7
Other trading activities
8
Expenditure on:
9
Operation of the charity
Total expenditure
Net income/(expenditure)
Transfers between funds
Net income/(expenditure) and net
movement of funds
Charitable activities
Total income
Donations and legacies
Income from:
Charitable activities
Grants and contracts
Notes
Total funds carried forward
Reconciliation of funds
Total funds brought forward		 Unrestricted
Funds
£
2,624
-
-
15,482
18,106
23,184
23,184
( 5,078 )
-
-
( 5,078 )
61,938
56,860		 Restricted
Funds
£
-
134,420
-
134,420
91,906
91,906
42,514
-
42,514
27,372
69,886		 Total
2023
£
2,624
134,420
15,482
152,526
115,090
115,090
37,436
-
37,436
89,310
126,746		 Total
2022
£
880
112,682
4,282
117,844
137,279
137,279
( 19,435 )
-
( 19,435 )
108,745
89,310

The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities

The notes on pages 30 to 40 form an integral part of these financial statements.

28

Charity Number 1182364

FRIENDS ACTION NORTH EAST CIO

BALANCE SHEET

As at 31 March 2023

Fixed assets
Tangible assets
16
Total fixed assets
Current assets
Debtors
17
Cash at bank and in hand
18
Total current assets
Creditors:amounts falling due within
one year
19
Net current assets
Total assets less current liabilities
Total net assets or liabilities
Funds of the charity
Unrestricted income funds
Restricted income funds
Total funds
Notes		 £
803
126,780
127,583
( 1,697 )		 Total
2023
£
860
860
125,886
126,746
126,746
56,860
69,886
126,746		 £
905
88,523
89,428
( 1,818 )		 Total
2022
£
1,700
1,700
87,610
89,310
89,310
61,938
27,372
89,310

The notes on pages 30 to 40 form an integral part of these financial statements.

These financial statements were approved by the Board on:

9 November 2023

and are signed on its behalf by: Mrs Barbara Creed Treasurer

29

FRIENDS ACTION NORTH EAST CIO

NOTES TO THE FINANCIAL STATEMENTS

For the year ending 31 March 2023

1 Accounting Policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

2 Basis of accounting

2.1 Basis of preparation

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with 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) – Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Friends Action North East CIO meets the definition of a public benefit entity under FRS 102.

2.2 Preparation of the accounts on a going concern basis

The charity reported total unrestricted funds at the year end of £56,860 and has already secured a significant amount of funding for the current year. The trustees are of the view that the immediate future of the charity for the next 12 to 18 months is secure and that on this basis the charity is a going concern.

The financial statements have been prepared on a going concern basis. In making their assessment the trustees have reviewed and considered relevant information, including their annual budget and future cash flows. The trustees are of the view that the immediate future of the charity for the next 12 months is secure and that on this basis the charity is a going concern.

3 Income

3.1 Recognition of income

Income is recognised when the charity has entitlement to the resources, any performance conditions attached to the item(s) of income have been met, it is more likely than not that the resources will be received and the monetary value can be measured with sufficient reliability

3.2 Offsetting

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by FRS102 SORP or FRS102.

3.3 Grants and donations

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of the provision of a specified service is deferred until the criteria of income recognition are met.

30

FRIENDS ACTION NORTH EAST CIO

NOTES TO THE FINANCIAL STATEMENTS

For the year ending 31 March 2023

3.4 Volunteer help

The value of volunteer help received is not included in the accounts but is described in the trustees' annual report.

3.5 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 bank.

3.6 Income from membership subscriptions

Membership subscriptions received in the nature of a gift are recognised in donations and legacies.

Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities.

3.7 Investment gains and losses

This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

3.8 Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the

4 Expenditure and liabilities

4.1 Liability recognition

Liabilities are recognised when it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

4.2 Charitable activities

Expenditure on charitable activities includes the costs of training and other activities undertaken to further the purposes of the charity and their associated support costs.

4.3 Governance and support costs

Support costs have been allocated between governance cost and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.

31

For the year ending 31 March 2023

FRIENDS ACTION NORTH EAST CIO

NOTES TO THE FINANCIAL STATEMENTS

4.4 Irrecoverable VAT

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

4.5 Creditors

The charity has creditors which are measured at settlement amounts less any trade discounts.

4.6 Provisions for liabilities

A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.

5 Assets

5.1 Tangible fixed assets for use by the charity

Individual fixed assets costing £500 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:

Computer and camera equipment Office furniture

Straight line over four years Straight line over four years

32

FRIENDS ACTION NORTH EAST CIO

NOTES TO THE FINANCIAL STATEMENTS

For the year ending 31 March 2023

Analysis of income

6
7
8		 Donations and legacies
Charitable activities
Income from grants
Queen's Jubilee Grant
Wm Leech
Willan Charitable Trust
Sir James Knott
Postcode Neighbourhood
Lottery
Greggs Foundation
Community Fund Health
Wellbeing
Mencap Groups
Tudor Trust Wellbeing
Henry Smith Charity
HMRC CJRS
RMS
Well Newcastle Gateshead
Other trading activities
Other
Baily Thomas Charitable Foundation
Tudor Trust
Other Small Grants
Donations and gifts
Gift Aid
Joicey Trust
Awards for All
Rise North East
Hadrian Trust
Newcastle City Council
Fundraising events		 Unrestricted
Funds
£
2,624
-
2,624
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
407
15,075
15,482		 Restricted
Funds
£
-
-
-
2,000
5,000
10,000
15,000
25,000
10,000
10,000
5,420
20,000
30,000
2,000
-
-
-
-
-
-
-
-
-
-
134,420
-
-
-		 Total
2023
£
2,624
-
2,624
2,000
5,000
10,000
15,000
25,000
10,000
10,000
5,420
20,000
30,000
2,000
-
-
-
-
-
-
-
-
-
-
134,420
407
15,075
15,482		 Total
2022
£
736
144
880
-
-
-
-
-
-
-
-
-
25,000
-
30,000
3,400
10,000
2,870
1,000
1,200
21,231
5,998
10,283
1,700
112,682
282
4,000
4,282

Income was £152,526 (2022: £117,844) of which £18,106 (2022: £36,291) was unrestricted or designated and £134,420 (2022: £81,553) was restricted

33

FRIENDS ACTION NORTH EAST CIO

NOTES TO THE FINANCIAL STATEMENTS

For the year ending 31 March 2023

Analysis of expenditure on charitable activities

9 Charitable activities
Direct costs
Support costs
Governance costs
Project Resources
Payroll fees
Travel and volunteer expenses
Training, conference and events
Sessional Costs
Salary costs
Accommodation
Insurance
Technical support website
Independent examiner's fees for reporting on
the accounts
Rent and rates
General running costs
Depreciation		 Unrestricted
Funds
£
10,108
-
57
44
611
1,378
4,058
-
-
374
4,824
840
890
23,184		 Restricted
Funds
£
69,110
1,564
1,072
135
9,047
3,053
4,114
801
847
-
2,163
-
-
91,906		 Total
2023
£
79,218
1,564
1,129
179
9,658
4,431
8,172
801
847
374
6,987
840
890
115,090		 Total
2022
£
96,238
2,151
2,724
1,220
10,832
5,992
7,980
920
793
14
6,898
713
804
137,279

Expenditure on charitable activities was £115,090 (2022: £137,281) of which £23,184 (2022: £25,728) was unrestricted or designated and £91,906 (2022: £111,552) was restricted

10 Fees for examination of the accounts

11
Other accountancy services paid to the examiner
Analysis of staff costs and the cost of key management personnel
Gross wages including employer's NI
Independent examiner's fees for reporting on the accounts		 2023
£
890
801
1,691
2023
£
79,218
79,218		 2022
£
804
920
1,724
2022
£
96,238
96,238

No employee received remuneration above £60,000

The key management personnel of the charity, comprise the trustees and joint Project Managers. The total employee benefits of the key management personnel of the charity were £56,241 (2022: £52,698).

34

FRIENDS ACTION NORTH EAST CIO

NOTES TO THE FINANCIAL STATEMENTS

For the year ending 31 March 2023

12 Staff numbers

The average monthly head count was 5 staff and the average monthly number of full-time equivalent employees during the year were as follows:

Charitable activities
The parts of the charity in which the employee's work		 2023
Number
5.0
5.0		 2022
Number
4.0
4.0

13 Transactions with trustees

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity.

Trustees' expenses

No trustee expenses have been incurred in the year.

Transaction(s) with related parties

There have been no related party transactions in the reporting period.

14 Defined contribution pension scheme

The charity operates a defined contribution pension scheme.The assets of the scheme are held separately from those of the charity in an independently administered fund.

The employer's pension costs represent contributions payable by the charity to the fund and amount to £3,063 (2022: £3,601) . There was £298 outstanding as at 31 March 2023 (2022: £280)

15 Corporation Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives.

35

FRIENDS ACTION NORTH EAST CIO

NOTES TO THE FINANCIAL STATEMENTS

For the year ending 31 March 2023

16 Tangible fixed assets
Cost
Balance brought forward
Additions
Disposals
Balance carried forward
Depreciation
Basis
Rate
Balance brought forward
Depreciation charge for year
Disposals
Balance carried forward
Net book value
Brought forward
Carried forward
17 Debtors and prepayments (receivable within 1 year)
18 Cash at bank and in hand
Cash at bank and in hand
Cash in hand
19 Creditors and accruals (payable within 1 year)
Accruals
Other creditors
Prepayments
Other debtors		 Computer
& camera
equipment
£
14,191
-
-
14,191
SL
25%
12,491
840
-
13,331
1,700
860
2023
£
666
137
803
2023
£
126,443
337
126,780
2023
£
298
1,399
1,697		 Office
furniture
£
683
-
-
683
SL
25%
683
-
-
683
-
-
2022
£
625
280
905
2022
£
88,508
15
88,523
2022
£
280
1,538
1,818		 Total
£
14,874
-
-
14,874
13,174
840
-
14,014
1,700
860

36

FRIENDS ACTION NORTH EAST CIO

For the year ending 31 March 2023

NOTES TO THE FINANCIAL STATEMENTS

20 Events after the end of the reporting period

No events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

21 Analysis of charitable funds

Analysis of movements in unrestricted funds

For the year ending 31 March 2023

Unrestricted funds
General unrestricted fund
Designated funds
HSBC
The Esme Fairbairn Foundation
Big Lottery Fund Assets
Totals		 Fund
forward
£
45,678
13,251
709
2,300
61,938
balances
brought		 Incoming
resources
£
18,106
-
-
-
18,106		 Resources
expended
£
( 23,184 )
-
-
-
(23,184)		 Transfers
£
-
-
-
-
-		 Fund
balances
carried
forward
£
40,600
13,251
709
2,300
56,860

For the year ending 31 March 2022

Unrestricted funds
General unrestricted fund
Designated funds
HSBC
The Esme Fairbairn Foundation
Big Lottery Fund Assets
HMRC CJRS
Totals		 Fund
forward
£
35,114
13,251
709
2,300
-
51,374
balances
brought		 Incoming
resources
£
15,060
-
-
-
21,231
36,291		 Resources
expended
£
( 4,496 )
-
-
-
( 21,231 )
(25,727)		 Transfers
£
-
-
-
-
-		 Fund
balances
carried
forward
£
45,678
13,251
709
2,300
-
61,938

Purpose of unrestricted funds

General unrestricted fund Designated funds HSBC

The 'free reserves' after allowing for designated funds

Funds set aside to cover costs in the event the charity closes down.

37

FRIENDS ACTION NORTH EAST CIO

NOTES TO THE FINANCIAL STATEMENTS

For the year ending 31 March 2023

Analysis of movement in restricted funds

For the year ending 31 March 2023

Restricted funds
Awards for All
Durham Community Foundation
Tudor Trust
Tudor Trust Wellbeing
Well Newcastle Gateshead
Rise North East
The Joicey Trust
Queen's Jubilee Grant
Wm Leech
Willan Charitable Trust
Sir James Knott
Postcode Neighbourhood Lottery
Greggs Foundation
Wellbeing
Mencap Groups
Baily Thomas Charitable
Foundation
Totals		 Fund
forward
£
12,245
2,718
6,493
415
855
1,246
3,400
-
-
-
-
-
-
-
-
-
27,372
balances
brought		 Incoming
resources
£
-
-
30,000
2,000
-
-
-
2,000
5,000
10,000
15,000
25,000
10,000
10,000
5,420
20,000
134,420		 Resources
expended
£
( 12,245 )
( 2,165 )
( 8,830 )
( 416 )
( 855 )
( 1,246 )
( 3,400 )
( 2,000 )
( 5,000 )
( 10,000 )
( 15,000 )
( 25,000 )
( 179 )
( 2,026 )
( 3,544 )
-
( 91,906 )		 Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Fund
balances
carried
forward
£
-
553
27,663
1,999
-
-
-
-
-
-
-
-
9,821
7,974
1,876
20,000
69,886

For the year ending 31 March 2022

Restricted funds
Awards for All
Henry Smith Charity
Durham Community Foundation
Shears Foundation
Tudor Trust
Tudor Trust Wellbeing
Well Newcastle Gateshead
Rise North East
The Joicey Trust
Totals		 Fund
forward
£
4,004
34,791
4,822
2,000
9,754
2,000
-
-
-
57,371
balances
brought		 Incoming
resources
£
10,000
30,000
-
-
25,000
-
10,283
2,870
3,400
81,553		 Resources
expended
£
( 1,759 )
( 64,791 )
( 2,104 )
( 2,000 )
( 28,261 )
( 1,585 )
( 9,428 )
( 1,624 )
-
(111,552)		 Transfers
£
-
-
-
-
-
-
-
-
-
-		 Fund
balances
carried
forward
£
12,245
-
2,718
-
6,493
415
855
1,246
3,400
27,372

38

FRIENDS ACTION NORTH EAST CIO

NOTES TO THE FINANCIAL STATEMENTS

For the year ending 31 March 2023

21 Analysis of charitable funds (continued)

Analysis of movement in restricted funds

Purpose of restricted funds

Restricted funds represent income resources used for a specific purpose within the charity as identified by the donor.

Willan Charitable Trust

Wm Leech

Sir James Knott

To support people with a learning disability and autism through 1:1 and group support.

Grant towards our 1:1 mentoring programme; people are referred if they are vulnerable, at risk or socially isolated. We will support 40 people per year on a 1:1 basis to take part in the mentoring programme.

Grant towards the core costs of the 1:1 mentoring programme and social groups.

Postcode Neighbourhood lottery

Tudor Trust

Tudor Trust Wellbeing

Community Fund Health and Wellness

Grants towrards the core costs of the 1:1 mentoring programme and social groups.

The grant from Tudor Trust over 3 years is towards core salaries of the CIO working in the North East to help support people with additional needs to reduce social isolation and establish independent friendships using digital inclusion.

This is a one off grant towards the health and wellbeing of all staff, volunteers and trustees to help mental health and wellbeing recovery post COVID-19

This grant was awarded for social health and well being groups and sessional workers to lead them.

Mencap

Baily Thomas Charitable Foundation

Grant towards 3 health and wellbeing social groups for 1 year.

Towards the core costs of the mentoring project and group for people with a learning disability.

22 Capital commitments

As at 31 March 2023, the charity had no capital commitments (2022 -£nil)

23 Analysis of net assets between funds

Cash at bank and in hand
Other net current assets/(liabilities)
Tangible fixed assets
Cash at bank and in hand
Other net current assets/(liabilities)
Tangible fixed assets		 Unrestricted
Funds
£
860
57,001
( 1,001 )
56,860
Unrestricted
Funds
£
1,700
61,151
( 913 )
61,938		 Restricted
Funds
£
-
69,779
107
69,886
Restricted
Funds
£
-
27,372
-
27,372		 Total
2023
£
860
126,780
( 894 )
126,746
Total
2022
£
1,700
88,523
( 913 )
89,310

39

FRIENDS ACTION NORTH EAST CIO

NOTES TO THE FINANCIAL STATEMENTS

For the year ending 31 March 2023

24 Guarantee

There have been no guarantees given by the charity at 31 March 2023.

25 Debt

There is no debt outstanding which is owed by the charity and which is secured by an excess charge on any of the assets of the charity at 31 March 2023.

26 Governing document

The organisation is a Charitable Incorporated Organisation - Foundation registered on 07 March 2019 as a body corporate under part 11 of the Charities Act 2011.

40