Charlty registration number 701434 (England and Wales) Company registratlon number 02361654 PEOPLE IN ACTION (YORKSHIRE) ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
PEOPLE IN ACTION (YORKSHIRE) LEGALAND ADMINISTRATIVE INFORMATION Trustees S J Dowgill M A Ellis Dr J Gibson VMKay L Musonza L Srnick8rsglll A Welsh (Appoinled 3 June 2024) (Appointed 3 June 2024) Secretary R Kolvunen Chalr Vl¢e Chalr Treasurer Safeguarding Tru8teo Fundralslng Lead S J Dowgill L Musonza M A Ellis Dr J Ma5ton L Smickersgill Senlor manag•ment Rachel Koivunen Karen Pick8rd Jane Robinson Charles Wooll-RIv8rs Leigh Ann Hays {Chlef Exectulv8> (Finance Manager) (Operatlons Manager) (Reglstered Manager) (Human Resources Manager) Charlty numbor 701434 Company number 02361654 Roglstered offlce The Old Flre Statlon GSpton Approach Leeds West Yorkshire LS9 8NL Audltor BK Plus Audlt Limlted 52 St Johns Lane Halifax Wesl Yorkshlre England HX12BW Bankers CAF Bank Ltd PO Box 289 West Malling M19 4TA Yorkshlre Bank PIC 94 Albion Street Leed5 LS16AD Wirgin Money PIC Jubilee Hous8 Gosforth Newcaslle-Upon-Tyne NE3 4PL Sollcltors Wrigleys Solicitors LLP 19 Cookridge Street Leeds LS2 3AG
PEOPLE IN ACTION (YORKSHIRE) CONTENTS Page Chalrfs Report Trustees, report 2-11 stalam8nt of trustees, responsibilities 12 Indep8ndenl auditorfs report 13-16 statement of fin8nclal activities 17 B81ance sheel 18 Statement of cash flows 19 Notes to the financial statements 20-37
PEOPLE IN ACTION (YORKSHIRE) CHAIR'S REPORT FOR THE YEAR ENDED 31 MARCH 2025 Welcome to the annual report and financial statemenls of People in Aclion (Yorkshire) for the year ended 31 March 2025. Thls has been a year of consolidation, innovation, and growing stability. a year in which we have seen new projecls thrive. financial resllience slrengthen, and our members continue to shape what we do and how we do it. The year began with opllmism following the funding uplifts and new projects we secured in 2023124, and l am pleased to report that these have now become fimily embedded within our seniice offer. Our Counl Me In (CMI) service remains our largest and most flexible area of support, conlinuing to deliver pers0centr8d one-to-one work across the city. The introduction of CMI @ Home and Travel Training during the year h85 expanded our reach and allowed us to meet members, needs in n8w and practical ways. Our Personal Health & Wellbeing and Changing Lives groups have remained stable and well attended. Thi8 was our first full y8ar of Leods City Council Spot Purchase arrangements for group provision, and we now have over 150 acllve members particlpating in weekly sessions. I want to thank our dedicated staff and volunteers for keeping these groups runnlng srnoothly Ihrough a challenging winter with bad wealher and illness Increaslng w8ssures and loglstics. This year al80 saw Iho launch of our Healthy Lifestyles Programme. funded by the Natlonal Lottery R&achlng Communities Fund. The project has been a great success, offerlng courses and practlcal support lo help people make poslllv8 lifestylo changes. Our Because We Matter course has a180 begun to make a real dlff6renc8, helplng partlclpants bulld confidence and make cannectlons in th8 Communlty. On8 of the most Inspirlng developments of the year has b8an the success of our Memb8r Amb888ador Project, which 8mploys learning disabled and autlstic adull5 as staff to guide our work. Thls prol8Ct represents a step change in how we Involv8 our members. movlng from consultation to genuln8 Cowproductlon. Our flrst elght Ambassadors have don8 an Incredible job r8presenting People In Action at events, Intervl8ws, and neorkS, and we are dalighted to have secured additional fundlng to continue this work into 2025126. We have also continued to navigat8 financial challenges. Desplte stable Income, rislng costs and a persistent shortlall in reseNes have meant We remain in a deficil posilion. However. our financial management remains slrong, and our partnership with Leeds City Council has been crvclal in maintaining stability. Their continued support, alongside that of our other funders, has allowed us to plan confidently for the fulure. One disappointment during the year was the closure of our Out in Leeds LGBTQ+ group, which had provided a vital space for learning dlsabled and autistic LGBTQ+ adults. We are d81ermined to seek new funding to bring this provision back, as the need remalns as strong as ever. Our staff team contlnues to demonstrate exceptional dedication, compassion. and professionalism. We know the challenges of the wider sector, including recruitmenl, cost pressures, and increasing COTnplexily of need, but our team contlnues to meet these with creativity and resilience. My thanks also go to our Senior Management Team, who have ensured that People in AGtion continues to 8volve. while keeping our values and members at Ihe centre of everything w8 do. The Board of Trustees remalns stable and engaged. with the expertise of each trustee strengthening our governance and decision-making. The Finan, HR and Income Generation sutkcommittees are now well establlshed. providlng robust scrutlny and support to the leadershlp team. l am very grateful to all my fellow trustees for thelr commitment and time. Flnally, I would Ilke to thank our members, thelr families, and their circles of support for condnuing to place thelr trust In us. Your Involvement, feedback, and partnership are what make People in Action the organlsatlon It15. I hope you enjoy reading this réport and seeing the pragress made over th8 past year. We remain ambltlous. m8mb8r-led, and optimistic about what the future holds. Sam Dowglll Chair of the Board of Trustees Date".
PEOPLE IN ACTION (YORKSHIRE) TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The truste85 Present their annual report and financial statements for the year ended 31 March 2025, The finonclal statements have been prepared in accordance with the accounting policies set out in note 1 to Ihe financlal statements and comply with lh8 charity's goveming document, the Companies Act 2006, FRS 102 "The Financial R8POrting Standard applicab16 in the UK and Republic of Ir81and" and the Charitias SORP "Accounting and Reporting by Charities.. Statement of Re¢omm8nded Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)" ObJe¢tlve3 and actlvltles a. Purpose and alms Our charitable purposes remaln: The relief of persons with leaming disebilllles and simi18r conditlons and their families, d8pend8nts and Garers, in particular, and without limitation. by the provision of advice. information and servlce for such per8on8 calculated to allaviate their needs. The relief of poverty or sickness and the prot8Ction of good health, both mental and physical, of persons who have need for such rellef and assistance by viriue of belng a carer for, or a famlly member or a dependent of, a person with learning disabllltles and slmllar conditions. The advancemenl of educatlon, lif8 skills leamlng and employment opportunitles for people wlth learnlng dlsabllltles and simllar conditions In partl¢ular, but without Ilmltation. by provlding opportunit188 for persons wilh lèarnlng dlsabilltles and similar conditions to experi8nc8 closer association and Int8gration wlth Ihelr local communltles and by supporting them to overcome barriers to partlclpatlon In order to enhance their everyday lives. Our vlslon is for learnlng disab18d and autlstic Peop18 to be an equal part of the community, where they are accgpl8d, respected and valued. Our mi55Ion is to inspire and empower learning disab18d and aulistlc people to Identlfy asplratlons, fulfll Ihelr potentlal. and to lead saf8, h8althy, and well-connecled Ilves. b. Delivorlng our alms We work lo a detailed 12-month strategic plan underpinned by kay performance indicalors {KPls) covering members. staff, finance, and governance. Progr8ss is reviewed monthly by the Senior Management Team and reported to every Board meeting. The Board ensures that activlties continu8 to deliver public b8nefit in line with our charitable objects 8nd with the Charily Commission's guldance on public benefit.
PEOPLE IN ACTION (YORKSHIRE) TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 c. Activitles for achievlng objectlves Our main objective5 continue to be to identify, maintain and grow a range of innovative, Inclusive, person centred services which reflect the aspirations and needs of leaming disabled and autistic adult5 and improve their health. wellbeing. and social inclusion and life skills. The strategies we used to m8et these objectives induded: Continuing to provide a range of services which are reflective of the aspirations and needs of people with learning disabilities and autlstlc p80pIe; Holding regular meetings with member. parentslcarers. staff, partners and stakeholders, to direct all aspects of the work of the charity; Successfully applying to a broad range of funders to expand the range of proj&cts and services we deliver. Refining our Quality Assurance Framework, our systems and approaches in order lo offer a wider range of servlces to those people with more complex needs., Galherlng feedback and evidence of impact from our existing projects. staff, members and volunteers to plan for future developments In line wlth the aspirations and needs expressed., Worklng in partnershlp with other agencles lo develop joint projects with realistlc and tanglble seNIc6 benefits thal addrèss new and unmet needs and offer choice- Communicallng infomiatlon in a rang8 of appropriate and easily accesslble formats to 8nsura mambers and other stakeholders can find out about things which might affect them and actlvltie5 avallabl8. Thls has Included our regular bullellns. webslt8 updates and social media presenc8. d. How our actlvltlos dollvar publlc bengfit Our maln activitles and who we are trylng to help are descrlbed below. All our charStable actlvltl8s focus on Improvlng the lives of people wlth18arnlng disabled and autistlc people by dellverlng relevant, asplratlonal seNlce8 to further our charitable purposes for the public benefit. We actlvely promote the rights oflearning disabled people to have the sam8 OPPOrtunlli8s as everyone else and be valued in the community andlor workplace. The charity's mission is lo inspire and empower18arning disabled and autislic people to identify aspiratlons, fulfil their potential and to lead safe, healthy and we1COnnect&d lives. To achleve Its mission the charity engages with and listens to the vlews and requests of learning disabled and autistlc people and find8 Innovative and creative ways to meet their needs and wishes. The charity also works to support national and local strategy for learning disabled and 8Utistic peopl8 to ensure that best oulcomes are achieved. The local learnlng disability strategy is "8eing Me" since 2018 we have 81igned our business plan with th8 Outcomes of this strategy. The strategy has not been updated du8 to COVID. In 2024125 we have increased our knowledge of neurodiversity and how we can embrace different ways of working and experience across our org8ni$ation. We are committed to improve and continue our learning In this important affja. The range of services Ilnk In with key objectives to ensure learning disabled and autistic people should: live In a place that makes them feel welcome and safe have good support to plan for Ihe futUTe have a chance to loin in with local 8clivities such as the local pub quiz or golng to Ihe local t8mple have a chance to contribute their skllls and gifts to the local community and get good support If needed use 'ordinary' services such as going to the lob centre or local volunteering organisation have good support to make decision5. even if people around them do not agree with Ihelr cholce have the chanc8 to try new things and be supported to lake risks have support to build relalionshlps and a soclal life
PEOPLE IN ACTION (YORKSHIRE) TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Learning dlsabled and autistic people should also.. be supported to develop relationshlps such as with friends, boyfriendsl glrtfriends, and famlly members be supported to keep these relationships b8 able to choose who supports them in their life. This includes people who are paid and who are nol get the chance to contribute to their community sharing their skills and gifts be supported by staff who understand how people communicate and make choices The overarching principles of the charivs activities are to promote Inclusion, safety and the health and well-b8ing of learning disabled and autistic people and to make sure this runs through their full life course. Our work Is cSty wide across Leads, where we support leaming disabled and autistic people of all ages and backgrounds. many who face multiple discrimination, social exclusion and marginalisation because of their dlsability, ethnicSty and IlvSng In areas of high deprivatlon. Our outreach and community work glves us a strong presence In the clty as wa deliver our services in communlty centres, schools, churches and out and about In the clty enabling us to break down barri8rs and promote Inclusion and 8quality. Achlevem•nts and performance The main ar885 of charftable actlvity ara th8 provision of a health and wellbeing service, soclal groups, and outreach work. These actlvitles and the achlevements that flow from our work are described below. Count Me In (CMII Count Me In contlnues to be our maln unrestrlcted seNlce, provldlng on&to-one, person-centred support to learnlng dlsabled and autlstlc adults across Leeds. Durlng the year we s8cur8d an uplift In the Leeds Clty Councll rate to £22 per hour, whlch improved our financlal slabilily and helped offset rislng costs. Recrultment and retention of sUPPOrt workers remained positlve, enabling us to increase the number of hours delivered. We developed new strands during the year - CMI @ Horne {housing-related support) and Travel Training designed to help p80ple live more independently and confidently access thelr community. Thes8 d8v81opments have strengthened our ability to meet members, aspirations and diversify income. Group 8ervlce8: Personal Heallh & Wellbelng and Changing Llve$ Our groups r8malned stable this year. despite small fluctuations around Christmas and temporary waather closures. This was our first full year of Leeds City Council Spol Purchas8 arrangements for our eight Personal Health and Wellbeing (PHWB) groups, 8ach attended weekly by 12 members. The Changing Lives Service {CLS) contlnued with six weekly evening social groups (down from eight following review 8nd consultatlon). We now support more than 150 actlve members through CLS, 8nsuring that those affected by the previous year's closures were off8red allernalive groups. Both servlces contlnue to provide vStal social, emotional. and w8llbeing support for people who would otherwise be at risk of isolation. Healthy Llfestyle Project Our Healthy Llf8Styles Programme. funded by the Natlonal Lottery Reaching Communilies Fund, launched In April 2024. The flrst course began In June, running in 14week cycles, followed by the Because We Matter o)urse from August. Durlng the year we worked with over 50 people, many of whom have contlnued to engage in ongoing sessions or peer support. Around 40¥0 of participants were r8f8rr8d to other local services for follow-on support. hlghlightlng th8 programme's strong community partnerships and impaGt.
PEOPLE IN ACTION (YORKSHIRE) TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Member Ambassador (MA) Project Thls has been one of our most excitlng developments. Eight learning disabled and autistic adults ere recruiled and ernployed as Member Ambassadors, helping to shape our services and represent People in Action at meetings, Interviews, and events. Their insights have already influenced our group development, recruilment practices, and accessibility improvements. We secured addltional fijnding from Leeds Community Foundalion to r81ain the first cohort as MA alumni into 2025126, ensuring their continued input while new Ambassadors are recruited. This project marks an important shift toward co-produclion - members not only influencing but also leading our developmenl. Other Developments We continued to engage in city-wlde nebNorks. contributing lo Leeds. strategies for leaming dlsabled and autistic adults. Sadly. w8 had to close our Out in Leeds LGBTQ+ group during the year du8 to a lack of su8lainable funding. Its loss has bean deeply felt by members, and we ar8 aclively seeking new fijnding to r81nslate incluslve provlslon for18arning disabled and autistic LGBTQ+ adults. Staff wellbeing and retention remained strong, supportad by our HR strategy and a culture of Incluslon and r8¢0gnltlon. •. Inve$tm•nt pollcy and perfomianc• We regularly review the investment policy to ensure that the maximum Investment roturns are achieved, whlle not compromlslng the operational requlrements and havlng regard to the acceptable level of Investment d$k. f. Factor8 r•levant to achlov• obJectlvo8 Wa plan lo contlnue the actlvitles as oullin8d above In the forthcomlng years subject to satlsfactory fundlng arrangements. Pressur88 continue on local authorily budgets, although excellent progress has bean made in Ihe new spot purchase arrangements and addltional funding applications have been successful. Slgnificanl amounts of tlme and staff resource5 were still needed to steer the organisatlon through the challenges still posed by the legacy of COVID and th8 unremitting hardships of the increased costs of living. The 8uslness Continuity Plan was under regular review, supported by rigorous risk assessments, the key decision bg, weekly SMT meellngs and plans put in place to maintain flexible, quality person cenlred support for our members throughout the year. Recognlsing the global, national and local fin8ncial challenges that have ar15en durlng th8 past few years we have continued to intensify the work to dlversify cur incorne slreams by- Regular meetings of Ihe Income Generation Sub Group. This is comprised of staff and trustees. Successfully applying to external Trusts, Foundations and other appropriate grant givlng bodies in order to increase restricted and unrestricted funding; Taking part in fundraising events; Maximising our intemal bidding expertise to help secure new funds- Working in partnership with olher organisations lo secure new funds and develop new services.
PEOPLE IN ACTION (YORKSHIRE) TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Financlal revlew The results for the year to 31 March 2025 are set oul on page 17 in the Statement of Financial Actlvities with omparative data for Ihe previous accounting year. Incorne of £1.287.129 (2024- £1,176,175) has increased by 9.4% from the previous year. Expenditura show8d a £11.50/ts increase to £1,316,26312024 - £1,180.939). due to new prolect funding and salary increase8 to recognise the addltional pressures brought through the cost of living increases. Because of thls we returned a deficit of £29,134 {2024 £4,764). our reseNes pollcy was revlewed durlng the year and our reserves position was dlscussed by both th8 Financ8 Sub Group and full Board to ensur8 robust plans ar8 In place to manage the reserves approprfately. Balan¢• she•t The assets and Ilabllilies of the charlty at 31 March 2025 are set out In Ihe balance sheet on page 18. Penslon arrangoments The Charlty contribut8S to the pension arrangements for all employees. Company contributions are a fixed percentege of r8mun8ratlon. Such arrangements are referred to as being a defined contributlon pension scheme and the costs to the company are predictable. but the level of pension payable to each employee will vary, The only remalnlng employee to benefit from pension contributions made by the charity to a sch8me which provides for a level of pension whlch Is linked to Ihe level of remuneration left the Charity this year. Consequently, the process of leavlng that pension scheme was completed. To comply wlth the disclosure requirements of the Accounting Slandards under whlch the flnanclal statements have been prepared, It Is necessary that a liability for future payments to this Scheme is included in the balance sheet, The amount concerned as at 31 March 2025 is £1.981 (2024 £464). The calculatlons made to arrlve at these figures are complex and are based on advice from the penslon provider which considers the actuarial advice received, Ihe required figures are shown in Note 16 to Ihe financial slat8m8nts. The amount provided wlll vary in future periods and the timescale over which any such Ilability w511 crystallize is not certain al this stage, Going concern After rnaking approprlate enquiries, the trustees have a reasonable expectation that the charlty has adequate resources to continue in operational existence for the foreseeable future. For Ihis reason, they continue to adopl Ihe golng concern basis in preparing the financial statements. Further details regarding the adoptlon of the golng concem basls can be found In the Accounllng Policies.
PEOPLE IN ACTION (YORKSHIRE) TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Reserves poIIcy At 31 March 2025. total unrestricled reserv8s remained below the larget level set by the Trustees. The unallocated Teserve position remains in deficil, though improved Controls and stable income streams provide confidence that this will recover in 2025126. Reserves continue to be held to manage financial risk. income volatillty, and to sustsin seryices in Ihe event of unforeseen changes. The Board regularly reviews the reseryes p)licy to ensur8 alignment with the charity's scale, risk5, and strategic priorili88. Full details of the funds held as resarves are set out in notes 17 and 18 In the financial statements. £182,183 of the funds are restrlclad to certaln activities but the remalnin9 £210.782 has no such restrictlons. Th8 organlsatlon mainlalns reserves to manag8 flnancial rlsk and Short-tem Income volalllity. They allow us to suslaln our servlce delivéry and ensura that our financial obligations can be met when they fall due. Th8y are also a crudal part of our ability to plan to meet the futur8 needs of our memb8rs, Speclflcally, People In Actlon holds reserves for the following reasons- Income Rlfjk.. to protect agalnst a fall In incom8 levels and protect expenditure untll Incoma covers or adjustments can be made. C8ssatlon.' so that liabilities can be discharged if the charity was to cease operating,. Worklng Capltal '. lo provide working capital for servic8 to be delivered and expendlture covered if necessary b8fore incom8 is recelv8d; Opportunltles to provide funding for new inilialives or ideas e.g. a pilot scheme to prove viabllity to a potential funder or investment in systems that will increase capacity In the future: Adverslty .' to protect the charity against unplanned adverse events e.g. Covid-19. loss of kay siaff, reputational damage. AS at 31 March 2025 these requirements have been quantified as below.. 3110312025 Income Risk Cessation Working Capital Qpportunlties Adverslty 41,222 68,465 102.581 10.000 5,000 Total Reserves required 227,268 Unrestrlcted reserves at 3113125 210.782 Unallocated reserves at 3113125 -16.486 The unallocated reservos are currently negative and the trustees ar8 working towards reverslng this posillon In 2025126.
PEOPLE IN ACTION IYORKSHIRE) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Prlnclpal fundlng sources The principal sources of funding during 2024125 were: Leeds City Council (Personal Health & Wellbeing. Changing Lives, Count Me In service hours) National Lottery Reaching Communllies Fund (Healthy Lifestyles Programme) Forbes Charitable Foundatlon (Member Ambassadors Project) Leeds Community Foundation IMAAlumni extension. Household Support Fund, Stay Well this Winter) Olher smaller project grants and unrestricted income from delivery of commissioned 1.1 support. structure, governance and management a. Constllutlon The charity is a charltable company limited by guarantee, with company number 02361654 and charlty number 701434. It Is governed by Artlcles of Associalion. as last updated on 8 January 2017. The prlnclpal obl8Cts of the charity are to provlde: Th8 relief of persons wllh 18amlng dlfficulties and dlsabilllies and Slmilar conditions and th8Sr familles,, defendants and carers. in particular but without limitstion, by the provislon of advlce, Information and service for such persons calculated to allevlate Iheir needs; Thg relief of poverty or sickness and the protection of good health, both mental and physical, of persons who have need for such relief and assistance by virtue of being a carer for. or a famlly member or a defendant of, a person with learning difficulties and disabilities and simllar condltions: The advancement of education, life skills leaming and employment opportunllies for people with learning dlfficulties. dlsabllitles and similar conditions in particular, but without limltation. by provlding opportunities for persons with 188rning difficulties. disabilities and similar conditions to experience closer association and Integration wlth their local communities and by supporting them to overcome barriers to participalicfi in order to enhance their everyday Ilves. The trustees, who are also the directors lor the purpose of company law, and who served during th8 year and up to the date of signature of the financial statements were= S J Dowglll M A Ellis Dr J Gibson VMKay L Musonza L Smlckersglll A Welsh (Appointed 3 June 2024) (Appointed 3 June 2024)
PEOPLE IN ACTION (YORKSHIRE) TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 b, Method of appolntment or electlon of Trustees The management of the charity is Ihe responsibility of the Trustees who are elected and co-opted under the terms of the Articles of A55ociation. The trustees are also the directors of the company and by virtu8 of thelr appointment shall becom& Members of the charity. Under the requirements of the Memorandum and Articles of Association the trLFStees retire by rotation and shall be those who have been longest in office since their last appointment. A Irust&e retiring by a ppoinlment shall be eligible for reelection. Under the requirements of the Memorandum and Article5 of Assocl8tion there shall be belween four and fiftean trustees. There are currenlly seven trustees. all of whom give their time voluntarily and receiv8 no beneflts from the charity. Th8 Irustees must hold at least four meetings each y8ar and designate one meetlng of Iruslees each year as tha 'Annual Trustees, M88tlng' The trustees may at any tlme co-opl any person (belng a m8mber of the company or otherwis8) to serve as a Iruslee. Every trustee after appolntm8nt must sign a declaration of wlllingness to acl as a charity trustee for the charity bofore he or she has any rlght lo vote at any meetings of trustees. In an effort to maintaln a board range of skills and 8xpertlse lo support the charfty, an annual d(Ills audlt of the Irust8es Is carried out In order to Identify any gaps In skllls. Targel8d recruifrnent for trustees then takes place through Voluntary Actlon Leeds and other neiworks lo which the charity belongs. During this year we were sad to say good bye to two of our fantastic trustees who had broughl with th8m knowledge, skill and passion. W8 were pleased, however to welcome a n8W tru5t88 who brings enlhusiasm, funding and legal expertise. All Board members lake on an additional role to that of trustee,. Chair, Vlce Chair, Treasurer, Sub Group Member, Safeguarding lead or Incom8 Generation lead. . Policles adopted for the inductlon and trainlng of Trustees The charlty has a Trustee Inductlon policy in place. whlch ensures any new trustee8 are provlded wlth the following Informatlon before appointment= The Memorandum and Articles of Association The last t0 sets of financial statements The last sels of minutes from trustee meetings Key policies relating to finan and duties ofa trustee Trustees code of conduct The Charity Commission's guidanc8 document- 'The Essential Trustee, (CC3) Future dates of Irustee meetings Declaration to act as a charity trustee form Conflict of Interest declaration Trustees are also invlted to attend an induction, which lakes place virtually at Ihe moment for any new member of staff or volunt8er and to vlslt the different activilies Ihat take place across the service. Further training Is provided for Iwstees to ensure contract compllance and best practic8, for example, saf8guardlng adulls and children provided by Leeds City Councll and the role and responslbllitles of trustees.
PEOPLE IN ACTION (YORKSHIRE) TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 d. Organlzallonal structure and declslon making We currently have seven truslees, who meet at least every eight weeks and are responsible for the financial and strateglc direclion of th8 charity, as well as Its policies. The tfuslees are from varSed professional backgrounds relevant to the work of the charity. The company secr6tary also sits on Ihe Board but has no voting rights. A scheme of delegation is in place and day to day responsibility for the provision of th8 services rests with the Chief Executive along wSth the Operations and Finance Managers. Th8 Chief Executive is responsible for ensuring that the charlty delivers Iha s8Nices specified and that key perfomiance Indicators are mel. The Operations Manager ha8 responsibility for the day to day operatlonal management of the charily and Ihe Supervision and support of the core staff team. The Finance Manager is responsible for the sound financial management for the charity. e. Rlsk management The board malntalns a ccmprehenslve risk register revlewed at each Board and SMT m88tlng. Malor rlsks Include fundlng volatillty. recrultmenl and retention challenges. and the wider cost-of-llving context. These are mltlgated through regular flnanclal forecasting, dlversification of Income, and actlve partnership with comml&8loners and funders. Infomiatlon on fundralslng practlcos The charity does not actively fundralse from the publlc, but does accept donatlons. Due to the low level of fundraising Ihe charity undertakes, the charity is not a particlpant of a voluntary scheme for regulatlng fundraising, or any voluntary standard of lundraislng for the activities carried out on tr*half of tho charlty. Should th8 charlty at some point In the fulure undertake a specific fundraising campaign or start to generate more Income through fundralslng, the trustees will look to Slgn up to a voluntary fundralslng code. Plans for the Future In 2025126 we will.. Continue to strengthen financial sustsinability through growth in commissioned hours and extemal funding. Bulld on the success of our MemberAmbassadors by influencing service devolopm8nt across L88ds. Seek fundlng to re-eslablish our LGBTQ+ group to ensure inclusive provision for all members. Further develop staff wellbeing. digital Inclusion, and partnership worklng. Public Beneflt The Truste8s confirm that they have complied with their duty under section 17 of the Charitie5 Act 2011 to have due regard to the Charity Commission's guidance on public benefit when planning the charity's actlvities. All our Work dlrectly benefit5 learning disabled and autistlc adults in Leeds and their farnilies, enabling participation, connectlon, and equality. Audltor In accordance with the company's articles, a resolution proposing Ihat BK Plus Audil Limited b8 reappointed as auditor of the company wlll be put at a General M88ting. 10-
PEOPLE IN ACTION (YORKSHIRE) TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Disclosure of Informatlon to audltor Each of the trustees has confirmed Ihat there is no information of which they are aware which Is relevant to the audit. but of which Ihe auditor Is unaware. They have further confirmed that they have taken appropriate steps to identlfy such relevant informatlon and to eslablish thal the audilor is 8ware of such informatlon. The Irustees, report was approved by Ihe Board of Trust88S. S J Dowgill Trustee 1011212025 Date,. 11
PEOPLE IN ACTION (YORKSHIRE) STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 Th8 trustees. who are also the directors of People In Action IYorkshir8) for the purpose of company law, are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Praclice). Company law requires the trustees to prepare financial slatements for each financial year which give a true and fair view of the state of affairs of th8 charity and of the incoming resources and applicalion of resources, Including the incom8 and expenditure. of the charitable company for Ihal year. In preparing these financial stalements. the trustees are required to.. se18Ct suitable accounting policies and then apply them consistenlly: observe the methods and principles in the Charities SORP., make judgements and estimates that are reasonab18 and prud8nl: state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and pr8par8 th8 financial statements on the going concern basls unless it is inappropriate lo presume that the charity will continue In operalion. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financlal position of the charity and enable them to ensure thal the financial statem8nts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taklng reasonable steps for the prevenlion and detection of fraud and other irregularitle8. 12-
PEOPLE IN ACTION (YORKSHIRE) INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF PEOPLE IN ACTION (YORKSHIRE) Oplnlon We have audited the financial statem8nts of People In Action (Yorkshire) (the 'charity') for the year 8nd8d 31 March 2025 which comprise the statement of financial activities, Ihe balance sheet, the Statement of cash flows and notes to the financial statements, including significant accounting policies. The financial r8POrting framework that has been applied in their preparation is applicable law and United Kingdom Accounling Standards, including Financial Reporting Stsndard 102 The Financial Reporting St8ndard applicabla in the UK and Rapublic of Ireland (United Klngdom Gener811y Accepted Accounling Practice). In our oplnlon, the financlal statements.. give a true and fair vlew of the slate of the charitable company's affairs as at 31 March 2025 and of Its Incoming resources and appllcation of resources. Includlng Its income and expenditure, for the year then ended: have been properly prepared In accordanc8 With United Klngdom Generally Accepted Accountlng Practlce" and have been pr8pared In accordance with lh8 requirements of the Companies Act 2006. Bas18 for oplnlon We conducted our audit in accordance with In18rnalional Standards on Auditing (UK) {ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Audrforfs responslbilities for the audit ol the financial stalem8nts sectlon of our report. We are independent of the charily in accordance with th8 ethical r8guirements that are relevant to our audit of the financial slatements In the UK, includlng the FRC'8 Ethlcal standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We bolieve that the audit evidence we have obtained is sufficient and appropriate lo provide a basis for our oplnion. Conclu8lons relatlng to golng concorn In audlting Ihe financial slatements, we hav8 concluded Ihal the trustees, use of the going concern basls of accounting in the preparalion of the financial stalements is appropriate. Based on the work we have performed, we have not identified any materi81 uncertaintles relating to events or conditions that, Individually or collectlV8ly, may cast significant doubt on Ihe charity's abllity to continue as a golng concern for a period of at least e1ve months from when the financial statements are authorised for issue. Our responsibillties and the responsibllities of the tTUSt885 with respect to going concern are descrSbed In the relevant sectlons of this report, Other Infomiatlon The other infcrmatlon comprises the information included In the annual report other than the flnanclal statements and our auditorfs report thereon. Th@ Irustees are responslble for the other informatlon contalned within the annual r8POrt. Our opinion on the financial stslements does not cover the other Infomiation and, except to the extent otherwise expllcilly stated in our report, we do not express any form of assuranc6 conclusion tttereon. Our responsibSllty Is to read the other information and. in doing so. consider whether the other information Is materially Inconsistent with the financial statements or our knovAedge oblained in th8 cours8 of Ihe audit, or otherwise appears to be materlally misstated. If we identity such material inconslstencles or apparent materlal rnisstatements, we ar8 required to detem)Ine whether this gives rfse lo a material misstat8menl in the financial statements themselves. If, based on the Work we have performed, we conclude that there is a material mlsststement of this othar informatlon, we are required to report that f8Ct. We have nolhing to report in this regard. Oplnions on olher matters prescrlbed by the Companles Act 2006 In our opinion, based on the work undertaken in the course of our audiL' the Informalion glven In the truste8s' report for the financial year for which the financial statements are prepared. which includes the directors, report prepared for the purposes of company law, is consistent wilh the flnancial stalements., and the directors, report included within the trustees. report has been prepared in accordance with applicable legal requirernenls. 13-
PEOPLE IN ACTION (YORKSHIRE) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF PEOPLE IN ACTION (YORKSHIRE) Matters on whlch we are requlred to report by exceptlon In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not idenlified material misslatements in the directors, report included within the trustees, raport. We have nothing to report in respect of the following matters in relatlon to which Ihe Companies Act 2006 requires us to report to you if, in our opinion= adequate accounting records have not been kept. or retums adequate for our audit have not been r8C&iV8d from branches not visited by us., or the flnanclal statements are not in agreement th the accounting records and r8turns; or certaln disclosures of trustees, remuneratlon specified by law are not made- or we have not received all the informalion and explanalions we require for our audit., or the truste8S Were not 8nli118d to prepar8 lh8 financial statements in accordance with the small companies regime and take advanlage of the small companies, exemptions in preparing the truslees. report and from the requirernent to prepare a strategic report. Respon91bllltleg of tru3tees As explained more fully in the statement of trustees, responsibilities, the trustees, who 8r8 also th8 directors of the cherlty for the purpose of company law, are responsible for the preparation of the financial 8tatem8nts and for being satlsfied that Ihey give a true and fair view, and for such internal control as the trustees determine is necessary to enable th8 preparation of financial statements that are free from material mlsstatemenl, wh8th8r due to fraud or error. In preparing the financial statements, Ihe trustees are responsible for assesslng the charlty's abllity to continue as a going concern, disclosing, a8 applicable, matters related to going concern and using Ihe going concern basis of accountlng unless the trustees either intend to liquidate the charitabla company or to cea8e operatlons, or have no realistic altemative but to do so. Audltof 8 r88ponslbllltl•s for th• audlt ol the flnanclal 8tat•m•nt8 Our objectives are to obtain reasonable assurance about whether the financial stalements as a whole are free from material rnisstatement, whether due to fraud or error, and to issue an auditor's r8POrt that includes our oplnion. R8asonabl8 assurance Is a high level of assurance but is nol a guaranteo that an audlt conducted In accordance with ISAS (UK) wlll always detect a materlal misstatement when It exlsis. Misstatements can arfse from fraud or error and are considerad maler181 if, individually or In the aggregale, they Could reasonably be expectad to influenc8 the economlc declslons of users taken on the basis of these financial statements. The extent to whlch our procedures are capable of detecting irregularltles. IncludSng fraud, Is detailed below. A further descrlptlon of our responsibilities is available on the Financial Reportlng Councll's webslte at: http8:11 www.frc.org.uklauditorsresponsibilities. This description forms part of our auditor's report. 14
PEOPLE IN ACTION (YORKSHIRE) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF PEOPLE IN ACTION (YORKSHIRE) Other matters Our approach to identifylng and assessing Ihe risks of material mi5Statement in respect of irr8gularlties, includlng fraud and non-compliance with laws and regulations, was as follows.. The engagement partner ensured that the engagement team collectively had the appropriat8 competence, capabililles and skills to identify or recognis8 non-compliance with applicable laws and regulations; We Identifled the laws and regulatsons applicabl8 to the company through dlscusslons wllh directors and other management, and from our commercial knowledge and experlence of th8 Industy sector. We focused on speclfic laws and regulations whl¢h we considered may have a dlrect mat8rial effect on Ihe flnancial statements or th8 operallons of the company, including the Companles Act 2006, laxatlon 18gislatlon and data protection, anti-brlbery. omployment. envlronm8ntal and health and safety legislatlon; We assessed the extent of compliance with the laws and regulations identified above through making enqulries of management and inspecting legal COeSpOndence. and EnsLtred laws and regulations were communicalad withln the audit t8am regularfy and the t8am remalned alert to instances of non-compliance throughout the audlt. We assessed the susc8Ptiblllty of th8 company's financlal statements to materlal misstatement, Indudlng obtaining an under5tandlng of how fraud might occur, by: Maklng enqulries of management as to where they consldered there was a susceptSbillty lo fraud, thelr knowledge of actual, suspected and alleged fraud., Consldering the intemal conlrol8 In place to mltigate risks of fraud and non-cornpllance with laws and regulations., and Understandlng the design of Ihe company'8 remuneration policies. To addr8SS the risk of fraud through management blas and ovèrrld8 of controls. we; Perforrned analylical procedures to identlfy any unusual or un8xpected relallonshlps; Tested Journal entries lo identify unusual transactions Assessed whether judgements and assumptions mad8 in detemilnlng the accounting estimates set oul In note 2 wer8 indicalive of potential bias; and Investlgated the rallonale behlnd slgnlficant or unusual transactions. In response to the risks of irregularities and non-compliance with laws and regulations, we designed procedures which included, bul were not limited to.. Agreeing financial statement disclosures to undedying supporting documentatlon; Reading the mlnutes of meetings of those charged with govemanc8: Enqltlring of management es to actual and potential liligatlon and claims. and Reviewing correspondence with HMRC. re18vant regulators and lh8 company's legal advisors. There are inher8nt limilations in our audit procedures described above. The more removed that laws and regulations are from the financial transactions, the18ss likely il is that we would become aware of non-compliance, Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence. if any. Materlal mlsslatem8nts that arise due to fraud can be harder to detect than those that arlse from error as they may involve deliberate concealment or colluslon. 15-
PEOPLE IN ACTION (YORKSHIRE) INDEPENDENT AUDITOR'S REPORT {CONTINUED) TO THE MEMBERS OF PEOPLE IN ACTION (YORKSHIRE) Use of our report This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit WOTk has been undertaken so Ihat we mighl state to th6 charitatle company's members those matters we are required lo state to Ihem in an auditor's report and for no other purpose. To the fullest extent permitted by law, wa do nol accepl or assume responsibility to anyone other than the charitable company and the charitable company's members as a body. for our audit work. for this report, or for the opinions we have formed. Vlctorla Atklnson FCA (Senlor Statutory Audllor) For and on behalf of BK Plus Audit Limited. SlatutoryAuditor Chartered Certlfied Accountants 52 St Johns Lane Halifax West Yorkshlre HX12BW England g fiJs LJn11FeoI Dale; ,,IA.,O.4,CLn(la o/ 2 0 LS 16-
PEOPLE IN ACTION (YORKSHIRE) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestrlctad Restrlcted funds fund8 2025 2025 Total Unreslrlcted Reslrlcted funds funds 2024 2024 Total 2025 2024 Notes Income from: Donations and legacies Charitable activities Investments 931.568 6.321 6.227 316.529 1,248,097 26,484 32.805 6.227 848,323 2,463 5,894 295,014 1,143,337 24,481 26,944 5,894 Total Incomè 944,116 343,013 1,287.129 856,680 319,495 1,176,175 Expendltura on: Charltab18 activllies 948,539 367,724 1.316,263 887,960 292,979 1,180,939 Total 8xponditurn 948,539 367.724 1,316,263 887,960 292,979 1,180,939 Nol expenditure 14,423) (24,711) (29,134) (31,280) 26,516 (4,764) Transfers be88n funds 441 {441) (122) 122 Net mov•m6nt In funds (3,982) {25.152) {29,134} 131.402) 26,838 {4,764) Reconclllatlon of funds: Fund balances at 1 April 2024 214.764 207,345 422,109 246,166 180,707 426,873 Fund balanc08 al 31 March 2025 210,782 182,193 392.975 214,764 207,345 422,109 The statement of financial activities includes all gains and losses recognised In the year. All income and expenditure derive from continuing aclivltles. Tha notes on p8ges 20 to 37 form part of these financial statem8nts. 17-
PEOPLE IN ACTION (YORKSHIRE) BALANCE SHEET AS AT31 MARCH 2025 2025 2024 Notes Flxed assets Tangible assets Investments 12 13 4.525 4,565 4,526 4.566 Current assets Debtors Cash at bank and In hand 14 179,255 317,736 191,564 320,776 496,991 512,340 Credltors: amounts falllng due wlthin one year 15 (106,561) {94,333) Nol curr•nt a$$ol8 390,430 418,007 Total a8SOt8108s curr•nt Ilabllltlos 394,956 422,573 Defined benefit pension liability 16 (1,981) (464) N•t assets 392,975 422,109 The funds of the charlty Restricted income funds Unrestrlcled funds 17 18 182,193 210,782 207,345 214,764 392,975 422,109 The notes on pages 20 to 37 fomi part of these financlal statements. 1011212025 The financial statements were appraved by the truslees on ......................... S J Dowgill Trustee Company registratlon number 02361654 (England and Wales) 18-
PEOPLE IN ACTION (YORKSHIRE) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Notos Cash flows from operatlng a¢tlvltles Cash absorbed by operations 23 (4.980) (32.038) Inve$tlng activit188 Purchase of tangible fix8d assets Investment income received (4,287) 6,227 (1.350) 5,894 Net cash gonerated from Investlng a¢llvllles 1,940 4,544 Not cash genoratod from flnanclng actlvltles Net decrease In ca8h ond ca8h equivalents {3,040) (27,494) Cash and cash equlvalents at beginnlng of y8ar 320,776 348.270 Cash and cash equlval•nls at end of year 317,736 320,776 The notes on pages 2010 37 form part of these financial statements. 19-
PEOPLE IN ACTION (YORKSHIRE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcles Charlty Informatlon People In Action (Yorkshire) is a private company limited by guarantee incorporated in England and Wales. Th8 r8gistered offic8 is The Old Fire Station, Gipton Approach. Leeds, West Yorkshire, LS9 6NL. 1.1 Baslg of preparatlon The financial statements have been prepared In accordance wilh the charity's govemlng document, the Companies Acl 2006, FRS 102 "The FSnancial Reporting Standard applicable in Ihe UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing th8ir accounts in accordance with Ihe Financial Reportlng Standard applicable in the UK and Republic of Ireland IFRS 102)" The charity is a Public Benefit Entity as defined by FRS 102. The financial stat8ments are prepared in slerllng. whlch Is the functlon81 currency of the charlty. Monetary amounts these financial statemenls are rounded to the nearest £. The financial statements have been prepared under the historical cost conventlon. Imodified to include the revaluatlon of freehold properties and to include inveslm8nt prop8rttes and certain financial Instruments at fair value]. The principal accounting policies adopted are set out below. 1.2 Golng Concern At the tome of approving the financial slatements, the trustee5 have a reasonable expectation that Ihe charity has adequate r&sources to continue in op8rational existen¢e for the foreseeable future. Thu8 the trustees continue lo adopt the going concern basis ol accounting in preparing Ihe financial statements. 1.3 Charltabl• lund8 Unreslricled funds are available for use at the dlscrelion of the trustees In furtherance of their charitable objectives. Reslrlcted funds ar8 subject lo specific conditions by donors or grantOTS as lo how they may be used. The purposes and uses of the restrlcted funds are set out in the notes to the financlal statements. Endowm8nt funds ar8 subject to SP8cific condltions by donors that the capital must be malntalned by the charity. 1.4 Income Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donatlons ara recognlsed on recelpt. Other donatlons are recognlsed once the charlty has been notified of th8 donation. unless p8rformanc8 conditions r8quir8 d@ferr81 of the amount. Income tax r8COV8rable In relatlon lo donatlons received under Gift Aid or deeds of covenant Is recognised al Ihe time of the donation. Legacies are recognised on rec8lPt or otherwise if the charity has been notlfied of an Impend5ng dlstributS0n, the amount is known, and receipt is expected. If the amount is not known, the legacy is treat8d as a contingent asset. -20-
PEOPLE IN ACTION (YORKSHIRE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting pollcl8s (Contlnued) 1.5 Expendltur• Expenditure 18 recognis8d once there Is a legal or constructive obllgation to transfer economic benefit to a thlrd party. it Is probable that a transfer of economlc benefits will be required In settlement, and th8 amount of the obligation can be measured reliably. Expendltur8 is classified by activity. The costs of each aclivity are made up of th8 total of dir&t costs and shared costs, Including support cosls Involved in undertaklng each actlvity. Direct costs attr[bUtse to a slngle 8Ctlv5ty are allocated directly to that activity. Shared costs which contrlbute to mor8 than on8 activlty and support costs which are not attributable to a single activity are apportioned between those activltl85 on a basis consistent with the use of resourc8s. Central staff costs are allorAted on th8 basls of tim8 SP8nl, and d8preciation charges ar8 allocated on ihe portion of the asset's use. 1.6 Tanglble flxad a886ts Tangible flxed assets are inltially measured at cosl and subsequenlly measured at cost or valuation, net of depreciatlon and any impairThent losses. D8pr8Giation is recognised so as to write off the cost or valualion of assets less their resldual values over Iheir useful lives on the following bases: Office equlpment Flxtures and fittin98 Computers Straighl1Sne over 3 years Straighl Ilne over 3 years Straighl line over 3 years The galn or10s8 arising on the disposal of an asset is determined as the difference be88n the sal8 proceeds and the carrying value of the assel, and Is recognised in the statement of financial activitles. It18 the pollcy to capitallse Indlvidual fixed assels ¢ostlng In excess of £1.000. 1.7 Flxed asset Inv••tments Fixed asset investments are initially measured at Iransaction price excluding transaction costs, and are subsequently me8sured at fair value at each reporting date. Changes in fair value are recognised in net Incomel(expenditure} for the year. Transaction costs ar8 expensed as incurred. A subsidlary Is an entity controlled by the charity. Control Is the power to govem the financlal and operating pollcles of the entity so as to obtain ben8fits from Its activities. 1.8 Impalrmenl of flxed assels At each reporting end date, the charity reviews the carrying amounts of ils tanglble assets lo determine whether there is any indi¢81ion thal Ihose assets have suffered an impaimient loss. If any such indicatlon exisls, the recoverable amount of the asset is estimated in order to determine the extent of the impainnent loss (If any). 1.9 Cash and cash equlvalents Cash and cash equiva18nts Include cash In hand, deposits held al call wilh banks, other short-t8rm liquid Investments with criginal maturities of three months or less, and bank overdrafts. Bank overdrafts are shown wilhin borrowings in curronl liabilities. -21
PEOPLE IN ACTION (YORKSHIRE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollclg8 (Contlnu8d) 1.10 Flnanclal Inslrumonts The charity has elected to apply th8 prov151on5 of Section 11 'Baslc Financial Instruments. and Seciian 12 'other Flnanclal Instruments Issues. of FRS 102 to all of Its financlal Instruments. FSnanclal Instrum8nts are recognlsed in the charlty's balanc8 sh8et when th8 charlty becomes party to the contractual provlslons of th8 instrumant. Flnanclal assets and liablllties are offset. wlth the net amounts presented In the financlal statetnents, wh8n there is a legally enforceable right to set off the recognised amounts and there 15 an intention to settle on a net basis or to realise th8 asset and settle the Ilability simultaneously. Baslc flnanclal assets Basic llnan¢ial assets. which include debtors and cash and bank balances, are Inltially measured at transaction price including transaclion costs and are subsequently carried at amortiS8d cost using the 8ffecliv8 Interest method unless the arrang8ment constitutes a financing transaction, where the Iransactlon Is measured at the present value of the future receipis discounted at a market rate of Interest. Financial assets classified as receivable within one year are not amortised. aaslc flnanGlal Ilabllltles Basic financial liabilit18s, including cr8dltors and bank loans are initially r8cognised at transaction price unless the arrangement Constitutes a financing transaction, where the debt instrument is measured at the present Value of th8 future payments discounted at a market rate of interest. Financial liabilities classified es payable wllhln one year are not amortised. Debt instruments are subsequently carried at amortlsed cost, using the effective interest rate melhod. Trade creditors are obligations to pay for goods or services that have been acqulred In the ordinary course of operations from suppliers. Amounts payable are classified as current liabillties if paym8nt is due within one year or less. If not, they are presented as non-current liabililies. Trade credllors are recognlsed inltially at transaction price and subsequently measured at amortised cost uslng the effective interest method. Derecognltion of flnanclal Ilabllltles Financial Ilabllities are derecognised when th8 charitys contractU81 obligations expire or are dlschargad or cancelled. 1.11 Employeo ban0fi18 The cost of any unused hollday entitlement 15 recognised in the period In whlch the ernployee'5 servlces are received. TermSnation benefits are recognised immediately as an expense when the charlty18 demonstrably commltted to terminate the employment of an 8mploy88 or to provide termination benefits. 1.12 R•tlrem•nt bonetits Payments to d8fin8d contributlon retirement benefit schemes are charged 8s an expanse as they fall du8. The cost of provlding benefits under defined benefit plans Is determined separately for each plan uslng the projected unit credlt method, and is based on actuarial advice. The change In the net defined benefit liability arising from employee service during the year is recognlsed as an employee cost. The cost of plan introductions, benefit changes. setuements and curtailm8nts ar8 recognised as incurred. -22-
PEOPLE IN ACTION (YORKSHIRE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting pollcies (Contlnuedl The net Interest elem8nt is determined by multiplying the net defined benefit liability by the discount rate. laking into account any changes in the net defined benefit liabllity during the period as a result of contribution and benefit payments. The net interest is recognised In Incomal(expenditure) for the year. Remeasurement changes comprise actuarial gains and losses, the effect of the asset ceiling and the return on the net defined ben8fit liabllity excluding amounts included in net intarast. Th&s8 are recognlsed immedlately In other recognised gains and losses in the period in which they occur and are not r8classlfled to Incomel (expenditure) in subsequenl perlods. The net deflned benefil penslon asset or liability In the balance sheet comprlses the total for each plan of the present value of the d8flned beneflt obligation {using a dlscounl rate bas8d on hlgh quality corporate bonds), less th8 fair value of plan assets out of which the obligations are to be settled dlreclly. Fair vakJ8 Is based on market prlc8 Infomatlon, and In the case of quoted securlties is the publlshed bld price. Th8 value of 8 net penslon benefit asset Is limited to the amount Ihat may be recovered either through reduced contrlbulions or agreed refunds from the schema. Crltlcal accounllng estlmatO8 and Judgements In the applicatlon of the charlty's accounting policies. the trustees are requir8d to make Judgements, estimalas and assumptions about Ihe carrying amount of assets and liabilities that aro not readlly apparent from other sources. The estimates and associated assumptlons are based on historlcal experience and other factors that are ¢on$ldèred to be relevant. Aclual results may differ from Ihase 8sts'mates. The estlmates and underfylng assumptSons are r8viewed on an ongolng baslg. R8vlslon8 to accountlng 8StSmates are recognised in the period In which th@ estimate Is r8ViS8d where the revlslon affects lY that perlod, or In the perlod of the revlslon and future periods where the r8vlslon affects both current and future perlods. -23-
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PEOPLE IN ACTION (YORKSHIRE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from charltable activltie5 Unre8trlct8d Restrlcted funds funds 2025 2025 Total Unrestrlcted Restrlcled funds funds 2024 2024 Total 2025 2024 Charltable acllvltles Olher tradlng activltles 6,321 26,484 32,805 2.463 24,481 26,944 Income from Investments Unrostrlcted Unre$trl¢ted funds funds 2025 2024 Interest receivable 6,227 5,894 -25-
PEOPLE IN ACTION (YORKSHIRE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expendlture on charltablq actlvltles (Conllnued) Analysis by activltly Bear HuntArt Changlng Lives Count Me In Dylng Matters Communlty Project H8althy Lif8Styles Healthy Llfestyles in Action Household Support Fund Jubi-Leeds Talent Keeping Healthy Prolect Kelth Howard Fund Project Leeds Stars - Special Olymplcs LGBT+ Community Member Ambassador Project Members Event Project Stay Well This Winter Trav81 with Confiden¢8 Together Fund - Getting Activ8 Wellbeing Wills Trust CLS Project Yorkshire Talent Project Governance 514 112,959 874,806 125 35,741 98,470 935,413 39,241 11,908 4.006 6,049 60 36,003 6.358 4,203 421 434 1,826 2,572 27.135 2.439 15,051 3.802 119,047 106,780 2,986 62 34.418 14,373 1,316,263 1,180,939 -27-
PEOPLE IN ACTION (YORKSHIRE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expenditure on charllable actlvllles Charitable acllvltles 2025 Charltable activitle$ 2024 Dlrect costs staff costs D8preclation and lrnpaiment Rent and premises costs Office costs Advertising and marketlng costs Repairs and malntenance costs Training Costs Motor and tfav81 costs General project costs Recruitment Costs FundraSsing costs Grants and donations Legal and professional costs Bad debts Bank charges and inlerest Mlscellaneous expense5 1,135,419 4,327 49,525 11,589 1,588 28,748 7,172 18,209 25,149 3,678 70 1,018.329 2,747 49,501 9.159 1.327 19,148 7,107 17.291 22.005 2,559 80 4,809 5,409 5.583 435 760 10,194 4,010 278 963 1,300,919 1,166,249 Sharn of support and governance costs {3eo note 71 Support 15,344 14,690 1,316,263 1,180,939 Analysis by fund Unrestricted funds Restricted funds 948,539 367,724 887,960 292,979 1.316,263 1.180,939 -26-
PEOPLE IN ACTION (YORKSHIRE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10 Employees {Contlnuod) Employmont costs 2025 2024 Wages and salari8S Social security cosls Other p8nsion costs 1,034,503 60,996 39,920 950,600 46,403 21,326 1,135,419 1,018,329 There were no employees whose annual remuneration was more than £60,000. Remuneratlon of key managemènt personnel The r8muneratlon of key managernenl personnel was as follows.. 2025 2024 Aggregate Compensatlon 231.259 206,576 11 Taxatlon The charity is exempt from taxation on Ils activities because all 5ts income is applied for charitable purposes. 12 Tanglble flxed assets Offl¢• Flxtur•$ and equlpm•nt flttlngs Comput•r• Total Co8t At 1 Aprll 2024 Additions 2,942 556 1.512 12,030 3,731 16,484 4,287 At 31 March 2025 3.498 1,512 15,761 20,771 D8preclatlon and impalrmont At 1 April 2024 Depraclation charged In the year 2,942 278 520 450 8,457 3,599 11,919 4,327 Al 31 March 2025 3,220 970 12,056 16.246 Carrying amount At 31 March 2025 278 542 3.705 4,525 At 31 March 2024 992 3,573 4,565 -29-
PEOPLE IN ACTION (YORKSHIRE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Support costs allocated to activlties Charltablo actSvitles 2025 Total 2024 Governance 15,344 14,690 2025 2024 Governance costs comprlse: Audit fees External p8yroll seNices .434 6,910 8,038 6,654 15.344 14,690 N•t mov•m•nt In funds 2025 2024 The net movement in funds is stated after charglngl(¢rediling): Fe88 payable for the audil of the charity's financlal slalements Depreci8tion of owned tanglble fixed assets 8,434 4,327 8,036 2,747 Truste•$ Trustees expenses of £nil (2024 - £niS) were redaimed in the year for slatulory il8rns relating to work undertaken on fundralsing. 10 Employee8 The average monthly number of employees during the year was: 2025 Number 2024 Number Remote staff (Headcount) Core office staff (Headcount) 81 12 78 11 Total 93 89 -28-
PEOPLE IN ACTION (YORKSHIRE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 Rellremant benoflt 5chomes (Contlnuèd) The charity operates a defined contribution pension schgrne for all qualifying employees. The assets of the scheme are held separalely from those of the charily in an independently admlnlstered fund. Deflnod beneflt schemes The only remaining 8mployee to benefil from pension contflbulions made by th6 charity to a scheme which provldes for a level of pension which Is linked to the level of remuneration left the Charity thls year. Consequently. the process of leavlng that penslon scheme was completed. To comply with the dlsclosure requlrements of the Accountlng Standards under whlch the flnancial statements have been prepared, it is n8C8ssary that a liability for future payments to Ihls scheme is Included In Ihe balance sh8et. The calculations made to arrlve at these figur8s are complex and are based on advlce from the pension provld8r which considers the actuarial advlce received, tha raqulred flgures are shown In Note 16 to the financial statements. The amount provid8d will vary in futur8 perlods and the tlmescale ovaT which any such liabillty will crystallize is not certain at this stage. The amounts included in the balance she8t arising from the charity's obllgalions In resp8Ct of deflned banefit plans are as follows-. 2025 2024 Liabilltiesl(8ssets)'. Present value of defined benefit obligatlons 1,981 464 Deficit In scheme 1,981 464 31
PEOPLE IN ACTION IYORKSHIRE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 13 Flxed asset Investments Other Investmenls Cost or valuatlon At 1 April 2024 & 31 March 2025 Carrylng amount Al 31 March 2025 Al 31 March 2024 2025 2024 Other Investments comprise.. Not•s Investments in subsidiaries 22 14 Debtors 2025 2024 Amounts falllng du8 wlthln one y•ar: Trade debtors Other debtors Prepayments and accrued income 161,016 338 17,901 179,452 160 11,952 179,255 191,564 15 Credltors: amounts falling due wlthln one year 2025 2024 Other taxation and social security Trade credltors Other creditors Accruals and deferred income 19,268 4,824 1,302 81,167 13,139 4,988 1,232 74,974 106,561 94,333 16 Retlrem•nt ben8flt scheme5 2025 2024 Defined contrlbution schemes Charge to profit or loss in respect of deflned contribution schemes 39,920 21,326 -30-
PEOPLE IN ACTION (YORKSHIRE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Restrlcted funds (Contlnued) Prevlous y•ar: At 1 Aprll 2023 Incomlng r•8ources Resourc oxpended Transfers At 31 March 2024 1 00¢b Digital 88ck to Activlty Bear HuntArt Project Children In Need Dying Matters Communlty Project Healthy Lifestyles in Action Project Healthy Llfestyles Project Household Support Fund Prolect Jubl Leeds Talent Keeping Healthy Project Leeds Clty Council - Changing Lives Leeds City Council - Personal Health and Wellbeing Le8ds Stars L88ds Stars - Sports Academy L88ds Stars - Special Olymplcs Leeds Talent 2023 Project Let's Get Digital LGB T+ Community Project The National Lottèry Community Fund - Let'5 Talk Nationwlde Building Society - Count Me in At Home Project Positlve Aglng in Actlon Space 2- Covid Impact stay Active St8y Well This Winter Project Slay Well This Winter Project 2023 Together Fund Gettlng Actlve Project Wades Outdoor Weight Management 410 472 410 472 514 (514) 8.338 8,338 120 (125) (1.453) 29,350 (3) (35,725) (1,456) {6,375) 4,000 (4,006) 58 58 35,940 36.000 (60) 25.897 96,233 (112.625} 9,505 89,042 4,148 64 4.203 115.655 (119,047) 85,650 4,148 64 (4,203) (6,049) 5,952 97 282 424 282 (421) (283) 12831 58,312 (3.495) 54,817 5.185 1.757 1,208 5,185 1,757 1,208 101 (105) 2,829 (2.7991 30 3.792 32 7,560 (3,802) 10 32 7,560 180,707 319,495 (292,979) 122 207,345 -33-
PEOPLE IN ACTION (YORKSHIRE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 R8Strlctad funds The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as lo how they may be used. At 1 Aprll 2024 Incomlng resources Resources axpendod Transfers At 31 March 2025 100% Dlgltal Back to Activity Children in Need H8althy Lifestyles in Actlon Project Healthy Llfestyles Project Household Support Fund 2024 Prol8Ct Jubl Leeds Talent Project Keeplng Healthy Project Leeds City Council - Changing Lives Leeds City Council - Personal Health and Wellbelng Leeds Stars L8eds Stars - Sports Academy Let's Get Digltal LGBT+ Communlty Project Member Ambassador Project MernberD8y Trlp Project Nalionwlde Bullding Soclety Count Me In At Home Proj8Ct Posltive Aglng In Action Reaching Communities Healthy Lifestyles Prolect Space 2 - Covid Impact Stay Actlve Slay Well This Winter Project 2023 The National Lottery Community Fund - Let's Talk Travel With Confidence Project Wades Outdoor Weight Management Will Trust CLS Project Yorkshir8 Talent Project 410 472 8,338 410 472 8,338 (1,456) {6,375) (1,456) (6,375) 11,896 (11,908) (12) (24) 58 (63) 58 35.940 (38,003) 9,505 100.101 (98,470) 11,136 85,650 4,148 64 282 106,275 (106,780) 85,146 4,148 282 39.691 2.134 (27,135) (11) (434) 12.122 2,123 54,817 5,185 4.586 {30,077) 29,328 5,185 46.291 (39.241) 7,050 1,757 1,208 1,757 1.208 30 30 (283) {2831 4,488 32 7,560 7,014 2,438 19,539 115,051) 32 7.560 10,000 2,500 (2.986) {62) 207,345 343,013 (367,724) (442) 182,193 -32-
PEOPLE IN ACTION (YORKSHIRE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Restricted funds (Contlnued) Reachlng Communltles Healthy Llfesiyles Project Thls project supports learning disabled and autistic people to leam how to malntaln healthy Ilvlng hablts. The Wlll Trust CLS Projecl Funding to 5UPPOrt the addltlonal cosls of dellverlng the CLS project. Trav81 wlth Confldenco This project offers travel Irainlng to leamlng disabled people to help gain confidenc8 in travel and uslng public transport. Welght Management Project A partnershlp prol8Ct, worklng alongslde One You L88ds to d8liver welght rnanagem8nt programmes for people with learning disabilities- bringing our experlence, knowledge and skills of working with p80ple wilh a 18aming dlsability and their experience of deliverlng weighl management programmes. We took a knowledge Iransfer approach with the learning gained being u8ed to support the adaptation and sustainability of the existing weight management programmes which run across Ihe city. Yorkshlre Talent Project This project offers opportunities for leaming dlsabl8d and autistic adulls to showcase thelr performance talents and galn in confidence. -35-
PEOPLE IN ACTION (YORKSHIRE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Restrlctod funds (Contlnu6d) IA Chlldran In Need8- Play, Fun and Learn Thls project provided opporlunities for younger learnlng disabled and autistic people to play, have fun and to leam through a variety of child led activities. Healthy Llfestyles Project - The project was the second slage of the weight managemant prolact d8liver8d in th6 previou8 year. This project encompassed wallbeing and wlder delermlnants of health. Members coproduced content for a healthy lifestyles course. Loed3 Clty Councll Changlng Llves - Leeds Clty Coundl fvnd tha Changing Llves Actlvlty Clubs Service for adults wlth learning disabllities. The Changing Lives Service provides 8 evening aclivity clubs Ihat run across the city each week. 'Th8 S8rvic8 aims to provld8 greater leisure opportunities for people with learning disabillties by prornoling personal cholce and Independence and encouraging their full participation, inl8gration and involvement in club and cammunity, The servlce users are fully involved in running the clubs, decision maklng and planning of fut¢Jre actlvili88. The club8 provlde an opporlunity for servlce users to develop friendships and r8lation8hlps and ta.ke part in variety of activities such as dance, music and Ihealre workshops. sports. cOong, arts and crafts and games. Leeds City Councll Personal Health and Wellbelng - People In Aclion are contracted by Leeds Clly Council to deliver a Personal Health and Wellbeing Developrnent Setvlce for adults with learning disabilllies. The service provides a range of innovative, inclusive. person centred learning courses and soclal actlvities whlch reflect the needs of the people it supports. The acllvilies are wide ranging and include the wovlslon of opportunities for lelsure. learning, employment, health. wellbeing and the development of Ilfe skills. The range of activities runs from practical courses in cooking ski118 to social groups that meet in the communlty to enloy lelsure tlme together. Some of the courses as accredited by the National Open College Network (NOCN) enabllng service users to galn 8 certiflc8te and apply thelr skills in other areas, such as volunteering and work placements. Th• Natlonal Lottory Communlty Fund - Lot's Talk Thls pilot project provided acc8SS to peer support groups to enable men and women wlth learning disabilities the opportunitles to talk about mgnt81 health issues. Peer support groups met weekly to offer Inslght, companionshlp and practlcal and emotlonal advlce. Member Ambassadors Project This project employs learning dlsabled and autlstic adults to shape our servlce and reprasent People In Actlon at meetlngs, interviews and events. Count Mo In At Home This project offer5 houslng related support to18arning disabled and autlsllG adult5 across Leeds. Leeds Slars The prolect offers sporting opportunities to leaming disabled and autistic adult. P081tive Aglng In Actlon - A projecl based w61hin our Changing Lives Service. The project workers identlfied members in the groups who were aged 50+ and Co-produced with them activllies spe¢lfic to thelr needs and ambitions. Information was collecled to bett8r understand how our members are ag8ing and what ag8ing well might look like for them considering physical health changes. isolalion and mental health, -34-
PEOPLE IN ACTION (YORKSHIRE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 20 Operatlng lease commltments Lessee At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operaling leas8s, which fall due as follows: 2025 2024 Within one year Beeen two and five years 11,258 15,364 13.154 26,620 26,820 39,774 21 Relatod party tran$act5ons There were no dlsclo8able relaled paty Iran8actlons durlng the yoar12024 - non8). 22 Subsldlarles These financial statements are separate Gharity financial statements for 3113125. Details of th8 charity's sub3idlaries al 31 March 2025 are 88 follows: Nam• of undortaklng Regl$tered offlco Nature of bu8lness Clai$ of 'A Held share8 held Dlroct IndSrect PIA Enterprises CIC England and Wales Donnant company Ordlnary Share5 100.00 23 Cash absorbed by operatlons 2025 2024 Deficlt for the year (29.134) (4,764) Adjustment8 for., Investment income recognised in statement of financial activities Depreciation and impaimient of tangible fixed assets (6,227> 4,327 (5.894) 2,747 Movomonts In working capltal: Decraaselllncrease) in debtors Increase In credltors 12.309 13,746 (28,765) 4,638 Cash absorbed by operations {4.980) (32,038) 24 Analysis of changes In netfund5 The charity had no rnaterial debt during ihe year. -37-
PEOPLE IN ACTION (YORKSHIRE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 18 Unrestrlcted funds The unrestricted funds of Ihe charity comprise the un8xpend8d balances of donations and grants which are not sublect to specific conditions by donors and grantors as to how they may be used. These include designated fund5 which have been sel aside out of unrestricted funds by the trustees for specific purposes. At 1 Aprll 2024 Incomlng resources Resources expended Transfers At 31 March 2025 General funds 214,764 944,116 (948,539) 441 210,782 Pr•vlous year: At 1 Aprll 2023 Incomlng resource$ Resou9$ expended Tran3fer• At 31 March 2024 General fund 246,166 856,680 (887.960) (122) 214,764 19 Analysls of net assets between fund8 Unrestrlctad fund$ 2025 Restrlcted fund8 2025 Total 2025 At 31 March 2025: Tanglble assets Investments Current assetsl{Ilabilities) Provisions and pensions 4,525 4,525 208,237 (1.981) 182,193 390.430 (1,981) 210.782 182,193 392,975 Unre8trlcted funds 2024 R•8trictod funds 2024 Total 2024 At 31 March 2024: Tanglble assets Investments Current assetsllliabililies) ProvSsions and pensions 4,565 4,565 210,662 (464) 207,345 418,007 1464) 214.764 207,345 422.109
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