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2024-03-31-accounts

FRIENDS ACTION NORTH EAST ANNUAL REPORT

FANE champions friendship raising expectations and creating opportunities to do ordinary things

2023-2024

www.friendsaction.co.uk

info@friendsaction.co.uk

0191 231 4327

Table of Contents

About FANE 03
Our Team 05
Team Message 08
Charity Projects 09
Impact 18
Balance Sheets 19

ABOUT FANE

Friends Action North East began in 2004 when a group of people with learning disabilities got together and mapped out a grand plan about what it would take for them to have ordinary and equal friendships in their lives.

They wanted to improve people's wellbeing 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 to having an ordinary social life and the friendship mentoring project was created from this plan.

Structure and Governance

FANE is managed and run by the Board of Trustees. The Trustees have control of the Charity and its property and funds. There are five Trustees in office in 2023/24.

The Trustees have the responsibility to ensure the activities of FANE are conducted in compliance with the rules of the Charity Commission and the Articles of the Memorandum.

They ensure the work programme is met and the finances are managed appropriately.

The Trustees complete accredited training about the roles and responsibilities of being a trustee including safeguarding. The election of 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.

CHARITY OBJECTS

  1. 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

OUR TEAM

FANE employs 5 staff team members, 4 sessional staff and volunteers to carry out the day to day running and management of the charity.

The staff team are employed and managed by the FANE board of Trustees.

----- Start of picture text -----
Team Members
Sally Evans Sara Gibbeson Keelie Garrard Vicky Tate Lynn O’Brien
Charity manager Project Manger Operations Digital & Creative Volunteer
Manager Coordinator Coordinator
Toby Heaps Sacha Simms Sacha Trebacz Graham Patterson Tracy Hearn
Lead Sessional Sessional Worker Sessional Worker Sessional Worker Volunteer
Worker & Kapow & Kapow
Trustees
Barbara Creed Graham Newton Kate Gibson Glenn Howe Louise Tebble
Treasurer Co-Chair Chair Trustee
Trustee
----- End of picture text -----

Steering Group

The FANE Steering Group members 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.

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 commitment.

Volunteers

We have worked with over 280 volunteers in various capacities over the last several years. The essential work provided by volunteers has enabled FANE to support people on a one to one basis providing over 31,600 hours of support to people involved since the project began. This is equivalent to 1 full time and 1 part time staff posts per year. We have held regular volunteer events, including paddle boarding, climbing, bowling, board games and pizza nights- which have proven to be a great way to share good practice and enabling volunteers to learn from one another’s experiences.

Many of our volunteers are students from Sunderland, Northumbria and Newcastle Universities which we continue to work in partnership with. The students commit to working with FANE for 70 hours during their placement period, with regular contact taking place between FANE and the course leaders. The social return of this to the North East region is immense and the impact is valuable and long lasting.

Volunteer Roles Include: 1:1 Friendship Mentor You will meet up on a regular basis to work on friendship goals and help to engage in community activities. You will need to commit to a minimum of 2 hours per week.

Group Support Supporting people in a group setting to develop confidence and independence skills. Groups can be during the day, evenings or weekends.

Digital Volunteers Supporting us with tasks such as data input and social media content, including film making and photography. You could work either from home or the office.

Fundraising

We are a small grassroots charity and always need help fundraising so if you would like to get involved please get in touch! Our talented volunteers have raised money in all sorts of ways including bake sales, bingo nights and art auctions. https://www.friendsaction.co.uk/volunteering

Team Message

The FANE Team would like to say a very 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 real, lasting friendships, feel valued in their communities and be in control of the choices they make in life.

Charity Projects

1:1 Mentoring

Training and Outreach

The Mentoring programme is a community model of support that is based on the outcomes of FANE's prior work supporting people with a 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, time intensive, and overlooked part of people's lives.

The mentoring programme is designed to address this need and enable the people who are referred onto it 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, 1:1 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 own communities, whilst getting the specialised 1:1 support to sustain them. Over 80 people per year get access to our regular health and wellbeing socials.

Through the mentoring programme work FANE has developed a series of training workshops to support friendship-a toolkit called Friendkit. This has been informed by the people we have worked with.

The Friendkit training workshops, cover several topics relating to making and keeping healthy friendships and provide resources, tools and frameworks to embed, track, monitor and record friendships skills for people with a wide range of abilities in a holistic, person-centred way.

The workshops address 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 hate crime and discrimination, staying safe when out and about in the community, what to do when relationships break down and using social media tools/apps and devices to maintain friendships and connect with others.

This training works alongside the FANE community support model which informs people in local communities about support and access needs including people’s 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

Group Support

Whilst we do not provide 1:1 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 in Gateshead and Newcastle.

The aim of the health & wellbeing social groups 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 /creative writing/book club etc.

All groups have a shared plan based on what people want and need, and how the group could become more self-sufficient. This is regularly reviewed during sessions.

Sessional staff and volunteers are trained through FANE and support friendships, communication and communication.

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.

Many independent, long term friendships have developed between individuals from these groups. This year we have ten regular groups running including a midweek online meet up, socials in the Tilley Stone and Five Swans pubs, walking groups and art among others. We also run special off off events like the Consett Forest school day which took place in the summer.

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 the 1:1 mentoring element of the programme.

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 a FANE staff member and some of our volunteers. They plan varied routes and meeting places and support each other 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

Meet and Mooch

Saturday Social is a group that has been set up by a FANE member who wanted to meet people and make new friends.

The group plan activities together to decide on the they would like to do, including going for walks, taking part in local events and visiting local venues such as Beamish and South Shields.

The Meet and Mooch group members have been meeting for several years, once a month on Saturday mornings. 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.

Woodland Wellbeing

Social Groups

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.

We have two regular social meet ups that take place in local pubs on Friday evenings. These groups have been running for a number of years and are well attended. Many long lasting friendships have developed from these groups and staff and volunteers attend to support with social interaction and building connections.

Photography Group

Art Group

The photography group continues to run, facilitated by Peer Mentor Marc and volunteers. The group meet online to share photos they have taken and set different themes and ideas for future projects.

We have a regular art group run by practicing artist Toby and supported by volunteers. This year we were lucky enough to have Caitlin, a student studying BA (Hons) Illustration and Design at the University of Sunderland supporting the group as well. Caitlin supported the practical activities as well as facilitating her own workshops which the members loved!

Highlights-2023/24

Welcome Lynn!

We’re pleased to welcome Lynn to the FANE team this year. Lynn joined us in the role of Volunteer Co-ordinator and has been working hard to support our our volunteers. She has lots of experience working with different groups of learners in a variety of settings and is a qualified teacher. Lynn has set up a book club for FANE members and will be running creative writing workshops soon.

Welcome KAPOW!

We’re pleased to welcome Sacha and the Kapow group to the FANE team as well.

Sacha joined forces with FANE to continue the amazing work of Kapow as well as supporting other FANE activities. The Kapow group members plan lots of exciting trips and social events together with Sacha’s support. Sacha has lots of experience supporting people with learning disabilities and autistic people in a variety of settings and will be setting up lots of new opportunities for FANE members over the coming months. A big thank you to the funders that made both of these roles possible.

Peer Volunteer

Meet Marc, a FANE member and Peer Volunteer. Marc has been an enthusiastic and committed member of the team for several years. He has volunteered to do talks with agencies and professionals, helped other FANE members and hosts the FANE online photography group.

Marc is also a talented and experienced actor who has performed many times with the Twisting Ducks Theatre Company to entertain and inform audiences and help amplify the voices of people who are not always listened to or acknowledged.

We thank you Marc for all your hard work and dedication over the years and look forward to continuing the good work with you.

Safety Works Newcastle

We spent a brilliant afternoon at Safety Works in Newcastle. We learned so much about fire safety, everyday hazards in the home, and some great tips on how to stay safe. Tyne and Wear Fire brigade and Northumbria police made us all feel very welcome. We also had a sneak peak of the new Tyne and Wear Metro!

Printing Workshops

We teamed up with local print studio Northern Print, who facilitated several group sessions for us using their. This was an exciting opportunity for everyone involved to explore the creative process from start to finish. Exploring ways to take an idea or through to a finished physical print.

The members learned new skills and had a brilliant time working with staff in the studio using the professional equipment and facilities.

Giving Network Event

We had a great time at Community Foundation's Giving Network event this summer.

It was wonderful to share some of the work we do, and tell the stories of the people we support. It was also very inspiring to hear from the other charities, and make some new FANE friends!

Thank you to everyone involved with the event including Community Foundation Tyne & Wear and Northumberland, Northumberland Domestic Abuse Services, Recyke y' Bike and The Oswin Project.

A huge thank you to those that donated funds to all the charities including FANE.

Your support will enable us to continue or work around the region.

FANE turns 20!

It’s hard to believe that it’s 20 years since the FANE founders first got together to create the big friendship grand plan.

How far the charity has come since then. It’s due to the continued hard work, commitment, passion and support of the FANE team, supporters and friends that we are able to continue our good work.

A special thank you to Sally Evans who has been with FANE since the very beginning, steering the FANE ship through choppy waters and calm seas alike with her unique humour, grit, determination and vision. What a star! Look out for news of celebrations coming soon.

Partnership Work

FANE has 20 years of established partnership working in the North East to champion our aims around friendship and to promote safeguarding.

The FANE team has been working with Your Voice Counts, Know Your Neighbourhood groups this year to deliver some of our Friendkit workshops. We delivered activities ranging from the Plan B board game to Goal Setting and What is a Friend. It’s great to share our knowledge and skills around supporting friendship with partners and see the brilliant resources developed by FANE members being put into practice.

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.

Thanks to receiving a business development grant From the Tudor Trust we have been working with a local business developer Lauren Patterson. Lauren has been researching into potential funding streams and opportunities for further partnership working. We have already started planning work based on the findings from her report.

This year we have been involved in some exciting projects with some long standing partners.

Following the success of our Woodland Wellbeing groups we have been planning further partnership work with Scotswood Garden this year. We will apply for joint funding so that we can continue this positive work and provide opportunities for more FANE members to get support and access to the wonderful facilities at Scotswood Garden. This is not only an amazing setting to learn new skills, and make friends but it also brings lots of health and wellbeing benefits from being surrounded by nature and active in the outdoors.

We are looking forward to working with local schools and colleges over the coming months to deliver new workshops around employment skills. Thanks to our successful application for funding through the Newcastle Building Society Community Grant. These fun and interactive workshops will enable us to work with younger autistic people and people with learning disabilities to develop skills and confidence in the work place.

----- Start of picture text -----
the outdoors.
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Impact

39 new applications for 1:1 mentoring

23 people receiving ongoing 1:1 support

55 people attended Friendkit training

78 people supported through social groups

10 social wellbeing groups running

12 people aged under 25 joined FANE this year

Finances Balance Sheet FRIENDS ACTION NORTH EAST CIO Numbw 11823$4 BALANCESHEET As al 31 March 2024 Totsl 2024 Total 202J Tang￿ a88et8 18 254 264 860 bt4 C•sh at bonk and In hand 17 18 1.Cfj5 60.260 e03 126.760 rol¢un•nt4Is•ri IIA66 I27￿ Cr•dltort'. a￿￿￿¢ fèlllna duowihln one year 19 12A31 1 N•i¢mrt41•¢ 78.J24 125.88$ 78.771 1￿.746 Unrestricted Income funds R951rictod Income fund6 23,551 55,227 7B,771 56,860 69,e66 rrt41fimd8 126.746 Th8 nct060n p8U06 18to 28 lonn Sn I￿￿￿al ￿rt¢[those a¢counts. Th68e Ilnartial ￿a￿￿￿nts¥￿re a¢¢Thed ity the Board on.. andam iiNd on its bthawby". r￿￿4 Cr••d Treasurer

Finances Statement of Financial Activities FRIENDS ACTION NOR TH EAST CIQ STA TEMENT OF FINANCIAL ACTIVITIES For Ihe year ended 31 March 2024 UnrostrKted Funds R86tri¢te Fund5 Tot41 2D Totsl DonaboD5 1￿cleS 1.817 2,624 Gront5 Ind controcts Othèrtradinu arttyib•8 81,343 •204J 16115 134,420 15,462 16.81S Totsiirtom 20.132 81,343 191JTS 152,528 ndhurt on: Charita￿ act￿1118$ Oper8bon oflhe thanty Totsi•xp•nth 53,441 53.441 96,OD2 98,002 149842 115,090 115,Cr30 149JlJ N•¢lnconrf•xwndltur•) wldnot mov•m•ntolfun¢ts I39.3￿ I I14.￿9) 37,438 T¢xal funts broughl fowrd 56.860 e9,666 126.716 89,310 23.￿1 55,227 78,778 126,746 The Statemgnt ol FiTr&nckg1 Inclu¢8 411 gams and k)s8es reccgn18ed In the year. All irKorne and exwnthiure denve Irom Continuing gGINQ*5 The nol8son pag85 18to 26 fotm an Intswal ￿rt01th@s9 acwunts

Friendkit

Friendkit is a collection of tools and resources developed by FANE to support people to make and keep friends. Get in touch to find out how you or someone you know can get access to Friendkit training and resources. Friendkit consists of individual training programmes and resources that will help you to build your own personalised friendship journey.

Each workshop 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.

What is a Friend is about understanding the difference between equal friendships and other types of relationships in our lives.

Social Interaction is about feeling more confident in new situations and getting guidance about social situations and making conversation.

Goals and barriers is about setting personal friendship goals and breaking them down into practical, achievable steps towards building meaningful friendships.

Plan B is about planning ahead and being prepared when going out with friends, whether you can do this independently or with support.

A word of thanks

We would like to thank the Greggs Foundation, The Community Foundation, the National Lottery Community Fund, Baily Thomas Charitable Fund, Tudor Trust, the Ballinger Charitable 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.

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.

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 of having opportunities to make meaningful friendships, learn new skills and feel valued can be life changing. Without access to these grants and funding our project would cease to exist.

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.

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.

Get Involved

Get in Touch

Phone: 0191 231 43 27

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 our About page

www .friendsaction.co.uk

Volunteer

Do you have a spare couple of hours a week 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.

Interested in finding out more? There are lots of ways to get in touch with us and don’t worry we're a friendly bunch!

Friends Action North East .GREGGS the Tudortrust •• Communit Foundation IIPOSTCODE FOUNDA TION COMMUNirY TRUST HADRIAN HOSPITAL OFGOD HerelorEveryo SIR JAMFS KNOTT TRUST TRUST

FRIENDS ACTION NORTH EAST CIO

REPORT AND FINANCIAL STATEMENTS For the year ended 31 March 2024

Charity Number 1182364

FRIENDS ACTION NORTH EAST CIO

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES

For the year ended 31 March 2024

I report on the financial statements of Friends Action North East CIO for the year ended 31 March 2024, which are set out on pages 16 to 26.

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.

Michelle Wright MW Accounting Services Woodgate House 5c Wood Street Gateshead NE11 9NP Date:

FRIENDS ACTION NORTH EAST CIO

STATEMENT OF FINANCIAL ACTIVITIES

For the year ended 31 March 2024

6
7
Other trading activities
8
Expenditure on:
9
Total funds carried forward
Reconciliation of funds
Total funds brought forward
Notes
Total income
Donations and legacies
Income from:
Charitable activities
Grants and contracts
Operation of the charity
Total expenditure
Net income/(expenditure) and net
movement of funds
Charitable activities		 Unrestricted
Funds
£
1,817
1,500
16,815
20,132
53,441
53,441
( 33,309 )
56,860
23,551		 Restricted
Funds
£
-
81,343
-
81,343
96,002
96,002
( 14,659 )
69,886
55,227		 Total
2024
£
1,817
82,843
16,815
101,475
149,443
149,443
( 47,968 )
126,746
78,778		 Total
2023
£
2,624
134,420
15,482
152,526
115,090
115,090
37,436
89,310
126,746

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 18 to 26 form an integral part of these accounts.

Charity Number 1182364

FRIENDS ACTION NORTH EAST CIO

BALANCE SHEET

As at 31 March 2024

Total
2024
£
£
Fixed assets
Tangible assets
16
254
Total fixed assets
254
Current assets
Debtors
17
1,095
Cash at bank and in hand
18
80,260
Total current assets
81,355
Creditors:amounts falling due within
one year
19
( 2,831 )
Net current assets
78,524
Total assets less current liabilities
78,778
Total net assets or liabilities
78,778
Funds of the charity
Unrestricted income funds
23,551
Restricted income funds
55,227
Total funds
78,778
Notes
Treasurer
The notes on pages 18 to 26 form an integral part of these accounts.
These financial statements were approved by the Board on:
and are signed on its behalf by:
Barbara Creed		 Total
2024
£
£
Fixed assets
Tangible assets
16
254
Total fixed assets
254
Current assets
Debtors
17
1,095
Cash at bank and in hand
18
80,260
Total current assets
81,355
Creditors:amounts falling due within
one year
19
( 2,831 )
Net current assets
78,524
Total assets less current liabilities
78,778
Total net assets or liabilities
78,778
Funds of the charity
Unrestricted income funds
23,551
Restricted income funds
55,227
Total funds
78,778
Notes
Treasurer
The notes on pages 18 to 26 form an integral part of these accounts.
These financial statements were approved by the Board on:
and are signed on its behalf by:
Barbara Creed		 £
803
126,780
127,583
( 1,697 )		 Total
2023
£
860
860
125,886
126,746
126,746
56,860
69,886
126,746

FRIENDS ACTION NORTH EAST CIO

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2024

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 £23,551 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.

FRIENDS ACTION NORTH EAST CIO

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2024

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

FRIENDS ACTION NORTH EAST CIO

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2024

activities. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.

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, the charity does not currently have any tangible fixed assets:

Equipment 25% Straight line over four years

FRIENDS ACTION NORTH EAST CIO

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2024

Analysis of income
6 Donations and legacies
7
Charitable activities
Income from grants
Postcode Neighbourhood
Lottery
Greggs Foundation
Community Fund Health
Wellbeing
Mencap Groups
Bailey Thomas Charitable
Foundation
Tudor Trust
Tudor Trust Wellbeing
Marks Sat Social
8
Other trading activities
Fundraising events
Other
Donations and gifts
Gift Aid
Other small grants
Queen's Jubilee Grant
WM Leech
Willan Charitable Trust
Community Fund Woodland Wellbeing
LGA Foundation
Sir James Knott		 Unrestricted
Funds
£
1,624
194
1,817
-
-
-
-
-
-
-
-
-
-
-
-
1,500
1,500
-
16,815
16,815		 Restricted
Funds
£
-
-
-
-
-
-
10,000
-
20,000
-
-
-
30,000
-
10,260
7,750
3,333
-
81,343
-
-
-		 Total
2024
£
1,624
194
1,817
-
-
-
10,000
-
20,000
-
-
-
30,000
-
10,260
7,750
3,333
1,500
82,843
-
16,815
16,815		 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

Income was £101,475 (2023: £152,526) of which £20,132 was unrestricted or designated (2023: £18,106) and £81,343 was restricted (2023: £134,420)

FRIENDS ACTION NORTH EAST CIO

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2024

Analysis of expenditure on charitable activities

9 Charitable activities
Direct costs
Support costs
Governance costs
Salary costs
Accommodation
Travel and volunteer expenses
General running costs
Depreciation
Independent examiner's fees for reporting on
the accounts
Rent and rates
Insurance
Technical support website
Training, conference and events
Sessional costs
Project resources
Payroll fees		 Unrestricted
Funds
£
42,797
85
779
-
2,300
696
3,020
150
867
-
1,642
606
500
53,441		 Restricted
Funds
£
56,078
1,512
1,793
1,284
16,445
2,024
7,828
578
-
398
8,061
-
-
96,002		 Total
2024
£
98,875
1,597
2,573
1,284
18,745
2,720
10,848
728
867
398
9,702
606
500
149,443		 Total
2023
£
79,218
1,564
1,129
179
9,658
4,431
8,172
801
847
374
6,987
840
890
115,090

Expenditure on charitable activities was £149,443 (2023: £115,090) of which £53,441 was unrestricted or designated (2023: £23,184) and £96,002 was restricted (2023: £91,906)

10 Fees for examination of the accounts

Other accountancy services paid to the examiner
Independent examiner's fees for reporting on the accounts		 2024
£
500
-
500		 2023
£
890
801
1,691

11 Analysis of staff costs and the cost of key management personnel

Salaries and wages
Social security costs
Pension costs (defined contribution pension plan)		 2024
£
89,968
6,851
1,793
98,612		 2023
£
72,897
5,008
1,313
79,218

No employee received remuneration above £60,000 (2023: nil)

The key management personnel of the charity, comprise the trustees and the joint Project Managers. The total employee benefits of the key management personnel of the charity were £53,715 (2023: £56,241).

FRIENDS ACTION NORTH EAST CIO

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2024

12 Staff numbers

The average monthly head count was 5 staff (2023: 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		 2024
Number
4.0
4.0		 2023
Number
5.0
5.0

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 charitable company contributes to individual private staff pension schemes. The employer's pension costs represent contributions payable by the charity.

The employer's pension costs represent contributions payable by the charity to the fund and amount to £1,793 (2023: £3,063). There was £333 outstanding as at (2023: £298)

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.

FRIENDS ACTION NORTH EAST CIO

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2024

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
Bank current account
Short term deposits
19
PAYE & NI
Other creditors
Cash at bank and in hand
Prepayments
Other debtors
Other accruals
Accruals
Pension
Creditors and accruals (payable within 1 year)
Independent examination of accounts		 Computer
& camera
equipment
£
14,191
-
-
14,191
SL
25%
13,331
606
-
13,937
860
254
2024
£
765
330
1,095
2024
£
80,155
105
80,260
2024
£
1,841
333
500
156
-
2,831		 Office
furniture
£
683
-
-
683
SL
25%
683
-
-
683
-
-
2023
£
666
137
803
2023
£
126,443
337
126,780
2023
£
-
-
890
509
298
1,697		 Total
£
14,874
-
-
14,874
14,014
606
-
14,620
860
254

FRIENDS ACTION NORTH EAST CIO

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2024

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 2024

Unrestricted funds
General unrestricted fund
Designated funds
HSBC
The Emse Fairbairn Foundation
Big Lottery Fund Assets
Totals		 Fund
balances
brought
forward
£
40,600
13,251
709
2,300
56,860		 Incoming
resources
£
20,132
-
-
-
20,132		 Resources
expended
£
( 53,441 )
-
-
-
(53,441)		 Transfers
£
-
-
-
-
-		 Fund
balances
carried
forward
£
7,291
13,251
709
2,300
23,551

For the year ending 31 March 2023

Unrestricted funds
General unrestricted fund
Designated funds
HSBC
The Emse Fairbairn Foundation
Big Lottery Fund Assets
Totals		 Fund
balances
brought
forward
£
45,678
13,251
709
2,300
61,938		 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

Purpose of unrestricted funds

General unrestricted fund Designated funds

The 'free reserves' of the charity

HSBC

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

FRIENDS ACTION NORTH EAST CIO

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2024

21 Analysis of charitable funds (continued)

Analysis of movement in restricted funds

For the year ending 31 March 2024

Restricted funds
Durham Community Foundation
Tudor Trust
Tudor Trust Wellbeing
Greggs Foundation
Community Fund Health &
Wellbeing
Mencap Groups
Bailey Thomas Charitable
Foundation
Sir James Knott
Community Fund Woodland
Wellbeing
Marks Sat Social
LGA Foundation
Totals		 Fund
balances
brought
forward
£
553
27,663
1,999
9,821
7,974
1,876
20,000
-
-
-
-
69,886		 Incoming
resources
£
-
30,000
-
20,000
-
-
-
10,000
10,260
7,750
3,333
81,343		 Resources
expended
£
( 553 )
( 29,953 )
( 1,999 )
( 9,821 )
( 7,974 )
( 1,876 )
( 20,000 )
( 10,000 )
( 6,500 )
( 3,992 )
( 3,333 )
(96,002)		 Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-		 Fund
balances
carried
forward
£
-
27,710
-
20,000
-
-
-
-
3,760
3,758
-
55,227

NOTES TO THE FINANCIAL STATEMENTS

FRIENDS ACTION NORTH EAST CIO

For the year ended 31 March 2024

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
Postcode Neighbourhood Lottery
Greggs Foundation
Community Fund Health &
Wellbeing
Mencap Groups
Bailey Thomas Charitable
Foundation
Sir James Knott
Totals		 Fund
balances
brought
forward
£
12,245
2,718
6,493
415
855
1,246
3,400
-
-
-
-
-
-
-
-
-
27,372		 Incoming
resources
£
-
-
30,000
2,000
-
-
-
2,000
5,000
10,000
25,000
10,000
10,000
5,420
20,000
15,000
134,420		 Resources
expended
£
( 12,245 )
( 2,165 )
( 8,830 )
( 416 )
( 855 )
( 1,246 )
( 3,400 )
( 2,000 )
( 5,000 )
( 10,000 )
( 25,000 )
( 179 )
( 2,026 )
( 3,544 )
-
( 15,000 )
(91,906)		 Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Fund
balances
carried
forward
£
-
553
27,663
1,999
-
-
-
-
-
-
-
9,821
7,974
1,876
20,000
-
69,886

Purpose of restricted funds

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

Durham Community Foundation

Funding for friend kit training, digital inclusion and tech support workshops

Tudor Trust

Tudor Trust Wellbeing

Greggs Foundation Community Fund Health & Wellbeing Mencap Groups Bailey Thomas Charitable Foundation Sir James Knott

The grant from the 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

Core funding for the project

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

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

FRIENDS ACTION NORTH EAST CIO

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2024

21 Analysis of charitable funds (continued)

Purpose of restricted funds

Community Fund Woodland Wellbeing Marks Sat Social LGA Foundation

Funding to provide 20 woodland wellbeing sessions

Funding to provide 2 social sessions per month for 12 months Funding towards the mentoring project

22 Capital commitments

As at 31 March 2024, the charity had no capital commitments (2023 -£nil)

23 Analysis of net assets between funds

Other net current assets/(liabilities)
Cash at bank and in hand
Tangible fixed assets		 Unrestricted
Funds
£
254
25,033
( 1,736 )
23,551		 Restricted
Funds
£
-
55,227
-
55,227		 Total
2024
£
254
80,260
( 1,736 )
78,778		 Total
2023
£
860
126,780
( 894 )
126,746

24 Guarantee

There have been no guarantees given by the charity at 31 March 2024.

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 2024.

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.

1. Reference and administrative details of the charity, its trustees and advisors

Charity Name Friends Action North East CIO

Registered 1182364 Charity Number

Trustees Graham Newton Barbara Creed Glenn Howe Kate Gibson Chair Louise Tebble Appointed 15 Sept 2023

Registered Office c/o Ouseburn Farm Ouseburn Road Newcastle NE1 2PA

Independent Michelle Wright Examiner MW Accounting Services Woodgate House 5c Wood Street Gateshead NE11 9NP

Bankers The Co-operative Bank PLC Customer Service, PO Box 250 Skelmersdale WN8 6WT

23

2. Structure, governance and management

Governing documents

The organisation is a charitable incorporated organisation the constitution was adopted 7[th] March 2019. The financial statements comply with current statutory requirements, the organisations memorandum and articles of association and the Statement of Recommended Practice 'Accounting and Reporting by Charities' issued in January 2015 (SORP 2016)’.

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.

24

  1. Trustees responsibililies In ielallon to Ihe flnanclal slatemenl The trustees are responsible lor weparirwJ the Trustees, Annual Report and the Financial Slalements In accordance wlh appI￿able law ancl Uniled Kingdom Accounling siandards (United Kingdom Generally Accepled Acco*nling Prac1￿e￿. The tTUStees are required lo prepare Iinancial slalemenls lor each financial year which give a true and fair view ol the stale ol affairs of Ihe chaTily and ol the ITbcoming resources and applicalion ol resources. Including ihe income expenditure ol the chaiily lor Ihe year. In prepanng those financial slalefflenls, the Iru51ees are required lo". select suilable accounling polity'es and then apply Ihem consislenlly. observe the meihods and principles In ihe Charilies SORP.. Inake judgements that are reasonable and wudeni,. slate wheihei appliCat￿e accounling standards have been followed, sufyect lo any malenal departures d15closed aThJ explained In Ihe Iinancial stalemenls." prepare the Iinancial stalernenls on the going concem basis unless il is Inappropriate to presume Ihat Ihe charrty will continue In operation. The truslees are responsible lor keeping woper accounting records whrh disclose wlh reasonable accuracy al any time Ihe Iinancrdl tKJsll￿n ol the charity. They are also responsible lor safeguarding the assets ol the charrty and hence lor laking reasonable steps lor the prevenljon and deteclion ol Iraud and other irregularjlies. 1311212024 Approved by the truslees on . arMJ s￿ned on Iheir behalf by Barbara Creed Tweasurer