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.
+ + We have exciting future plans for a
+ + young
person's
social
for
autistic/neurodiverse people,
menopause wellbeing social (in
partnership with Skills for people
and the NHS Tyne & Wear trust)
and a podcast/digital tech social in
partnership with the Newcastle
Recovery College, (Re-co-co).
FANE team member Vicky will be
delivering social media workshop
training, requested by our project
members so they can create and
make resources how to use forums
like
Tic-Tock/Instagram
and
snapchat safely and effectively for
other people to access and use as
friendship support and training
tools.
These workshops will be very much
user-led and created by people based
on their experiences and needs
around their learning disability and
autism
to
support friendship
building and keeping safe.
We have trained 72 staff and
supporters during 2022123 through
training workshops on how to
track,
monitor
and
support
friendship using the FANE model of
support.
We are currently piloting our
Friendkit
workshops
to
friendship ambassadors with a
learning disability and autism as a
'train the trainer, model. We are
working alongside them so they can
deliver Friendkit workshops within
their support organisation (New
Prospects).
We are continuing to deliver
further training and workshop
sessions throughout the remainder
of the year.
We have our Friendkit/digital
training workshops
booked in
November 2023 for our new
referrals and our group social
members.
We will also be
delivering them
to
learning
disabled volunteers at Scotswood
Garden. We don't yet have an
estimate on these numbers.
V44
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 aciivrt*s
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 L*tween 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: aMnts 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.IrIty
|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:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and accounting estimates that are reasonable and prudent;
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
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:
- h examine the accounts under section 145 of the Charities Act,
- h to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and
- h to state whether particular matters have come to my attention.
## **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:
- h the accounting records were not kept in accordance with section 130 of the Charities Act; or
- h the accounts did not accord with the accounting records; or
- h the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a "true and fair" view which is not a matter considered as part of an independent examination.
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
- 21 **Analysis of charitable funds** _(continued)_
## **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