Company No: 02486564
People in Action
REPORT AND CONSOLIDATED FINANCIAL STATEMENTS
For the year ended 31 March 2025
Muras Baker Jones Limited
Chartered Accountants
Wolverhampton

People in Action
INDEX
For the year ended 31 March 2025
PAGE
Report of the Directors (including Strategic report)
Report of the Auditors
Consolidated Statement of Financial Activities
io- li
Consolidated Statement of Financial Position
12
Charitable Company Statement of Financial Position
13
Consolidated Statement of Cash Flows
14
Notes to the Financial Statements
15-29

People in Action
REPORT OF THE DIRECTORS
The trustees are pleased to present their annual directors, report together with the consolidated financial
statements of the charity and its subsidiaries for the year ended 31 March 2025 which are also prepared
to meet the requirements for a directors, report and accounts for Companies Act purposes.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum
and Articles of Association, and 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).
REFERENCE AND ADMINISTRATIVE DETAILS
Charity name:
People in Action
Charity number:
702885
Company number:
2486564
Principal Office:
St David's Way
Bermuda Park
Nuneaton
CVIO 7SD
DIRECTORS AND TRUSTEES
The company is a registered charity and the directors are its trustees for the purpose of charity law and
throughout this report are collectively referred to as the Directors.
The Directors set out below have held office during the whole of the period from l April 2025 to the date
of this Report unless otherwise stated.
Mr J IV Hunt
Ms S J Morris
Ms L A Bonnar
MrMJCox
EXECUTIVE TEAM
D Sumner & R Odedra
SENIOR MANAGEMENT TEAM
C Hardy, C Robbins, A Marchewka,
D Page & K Randle
AUDITORS:
Muras Baker lones Limited
Regent House
Bath Avenue
Wolverhampton
WVI 4EG
BANKERS:
Barclays Bank PLC
POBoxNo2
25 High Street
Coventry
CVI 5QZ

People in Action
REPORT OF THE DIRECTORS continued
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
People in Action is a company incorporated in England: limited by guarantee, governed by its Memorandum
and Articles of Association dated 29 March 1990 as amended 26 July 2004. It Ivas registered as a charity
with the Charity Commission on 10 May 1990.
The company currently has four members who in the event of the company being wound up are required
to contribute an amount not exceeding £25.
Recruitment and appointment of Trustees and induction and training
The directors of the company are also charity trustees for the purposes of charity law and under the
company's Articles are known as the Board of Directors (the Board).
The Board can during the year appoint a member to fill a vacancy or as an addition (as long as the maximum
number of 13 is not exceeded). Any such Board member shall only hold office until the next general
meeting, but shall be eligible for re-election.
At each Annual General Meeting one third of Board members, or the number nearest to one third, shall be
subject to retirement by rotation. A Board member who retires at an Annual General Meeting may, if
willing, be re-elected. The minimum number of trustees shall not be less than three.
In an effort to maintain a broad mix of skills, the make up of the Board is reviewed at least once a year
and individuals will be approached to offer themselves for election or organisations will be asked to consider
whether they have an individual who will be willing to do this.
When considering appointing trustees, the Board has regard to the requirements for any specialist skills
needed.
New Board members attend an induction meeting to familiarise themselves with the charity, the legal
context within which it operates, and their responsibilities.
All Board members are regularly updated with informatior) pertinent to their role as directors and on matters
relating to the operation of the charity.
Organisation
People in Action has four volunteer non-executive trustees/directors, who along with the Senior
management (as detailed on page l) are responsible for the overall running of the organisation. This group
formulates the policy and direction of the organisation, and are the key managefnent team for the
organisation.
Three Operation Managers and a Quality and Development Lead are responsible for the implementation of
policy development on new servlces and the internal moniloring of current services.
Service Managers are directly responsible for managing their Indlvidual services on a day to day basis,
Subsidiary companies
People in Action Retail Limited continues operating a cafe in Bedworth, providing a hub for the local
community along with an on-site garden project. The site opened in 2014, serving vegetarian meals and
offering volunteering opportLinities for those involved with the charity.

People in Action
REPORT OF THE DIRECTORS continued
Employees
The skill and commitment of our staff is the bedrock to our services users. Development focuses on
training and the achievement of qualifications such as NVQ'S. ￿'1th regard to disables persons, the
Charity's policy is to give full and fair consideration to applications for employment by disabled people
having regard to their particular aptitudes and abilities.
As always, we express our appreciation to all our staff teams and supporters.
Investment Policy
The company reserves are invested in fixed assets funded by bar)k borrowings. Cash funds to meet day
to day expenses are held in UK bank accounts.
OBJECTIVES AND ACTIVITIES
The objects of the Company are to promote relief for adults with learning disabilities and mental health
problems who need additional support. In planning our activities for the year we kept in mind the Charity
Commission's guidance on public benefit at our Trustee meeLings. We provide a learning experience for
people in a variety of environments. knve can provide residential care which includes accommodation, we
operate supporting living services where people can be supported in their own homes and tenancies, we
offer a respiLe service where people can take short breaks, as iwell as community and leisure support.
We operate two garden projects where individuals can learn horticultural skills, an assessment service,
and services for challenging and multiple disabilities.
STRATEGIC REPORT
ACHIEVEMENTS AND PERFORMANCE
People in Action continues to be affected by the political environment, and being almost wholly Council
related work has no leverage on the prices that can be achieved, and even less on cost increases imposed
such as Minimum Wage, pensions, National Insurance and regulatory cost increases in the year,
Review of 2024/25
We would like to begin by expressing our sincere gratitude to all our staff members for their continued
dedication and efforts in supporting our customers. Their commitment remains the cornerstone of our
success.
The financial year 202412025 saw the continuation of our work in improving processes and strengthening
compliance across the organisation. Over recent years, we have invested significantly in enhancing our
technology infrastructure, and this year our teams have successfully embraced these improvements,
particularly through the continued adoption of Microsoft 365. Early discussion5 have also commenced on
the full digitalisation of our operations, marking an exciting step forward in our journey toward greater
efficiency and innovation.
As an organisation, we remain acutely akvare of the gro¥ving threats to IT systems globally. In response,
we have achieved Cyber Essentials compliance, reinforcing our commitment to safeguarding data and
maintaining robust security standards. Following this milestone, Kve have continued to strengthen our
internal systems and processes to ensure resilience and security.
The move of our head office to Nuneaton has been a resound',ng success, providing improved facilities
for staff, training, and day opportunities. Our training department has made significant progress in
expanding its offering and is now approved to deliver Levpl 2 Oliver McGowan Training, a key
development Iri supporting best practice and compliance in care.

People in Action
REPORT OF THE DIRECTORS continued
Our day opportunities services continue to flourish, offering meaningful engagement and support for
those who use our services. Additionally, our café and garden projects remain operational and provide
valuable community engagemenl, though they can be subject to external retail market pressures.
From a care perspective, we are proud that all our services are rated 'Good' by the Care Quality
Commission (CQC), with the exception of one service that previously required improvement but has now
progressed positively to'Requires Improvement,, reflecting our ongoing focus on quality and continuous
improvement.
Our governance and compliance frameworks continue to evolve, ensuring that we meet regulatory
requirements and uphold best practices. Like many organisations and care providers, we face challenges
such as increases in National Insurance contributions and the National Minimum Wage, all against the
backdrop of local authority funding cuts. Despite these pressures, we remain committed to delivering
high-quality care and maintaining financial sustainability.
Exploring all opportunities to grow remains a key priority for our Senior Management Team. Kve are
focused on strengthening and building relationships with key stakeholders to ensure long-term
sustainability and to create new avenues for collaboration and innovation.
Looking ahead, we will continue to prioritise-
Digital transformation to slreamline operations and enhance customer experience.
Staff development and wellbeing, recognising the vital role our teams play in achieving our
mission.
Innovation in care delivery, ensuring our services remain responsive to changing needs.
Robust financial planning, to navigate economic challenges while safeguarding service quality.
Community engagement projects, such as our cafe and garden initiatives, to promote inclusion
and wellbeing.
Strategic growth and stakeholder er)gagement, to strengthen our position and expand our
impact.
We thank all our staff teams, customers and stakeholders for their trust and support as we strive to
deliver excellence in care and operational performance.
FINANCIAL REVIEW
Details of the financial position of the Charity are set out in the following accounts which have been
prepared in accordance with the Charities SORP (FRS 102).
The accounts comply with all the current statutory requirements and with the requirements of the
Charity's governing instrument.
Results for the year
For the year ended 31 March 2025 total incoming group resources amoLbnted to £11,401,381 an increase
of 1.60/0 on the previous year. After deducting resources expended of £11,526,722 net outgoing
resources amounted to £125,341 (2024 - Net outgoing resources of £144,884).
other key performance indicators such as occupancy, staff hours and agency hours are continually
monitored. This checks actual/agency hours correlate with contracted hours and total income, to ensure
best use of resources. Other key indicators are health and wiell-being indicators and staff retention levels.

People in Action
REPORT OF THE DIRECTORS continued
People in Action continues to work with vulnerable individuals in a variety of circumstances, from
domiciliary support to residential accommodation, day services and work based opportunities in garden
centres and our café.
We take pride in offering in house training to all current staff and new starters, and we stand apart from
the majority of providers in providing our staff with full employment contracts as opposed to zero hour
contracts evident elsewhere. We believe in providing a quality service to all customers and our valued
staff and will through strategic analysis and initiatives resume our financial security in the near future.
Reserves policy
Details of General Reserves of the company are shown in Note 19 to the financial statements.
The Trustees have examined the requirement for free reserves which are those unrestricted funds not
invested in fixed assets, designated for specific purposes or otherwise committed. The directors consider
that given the high level of funds invested in fixed assets a policy based on free reserves is not
appropriate. It is the policy of the charity to maintain a general fund reserve that equates to ten percent
of the previous year's income (£l.I million) to ensure sufficient funds are retained to meet any potential
liabilities. Group General Reserves of approximately £4.7 million, excluding revaluations, were held at
31 March 2025.
PLANS FOR FUTURE PERIODS
Looking ahead, we are exploring opportunities to expand our service provision capacity and to adopt
digital solutions that have the potential to improve efficiency and strengthen regulatory adherence. While
these plans are still under consideration, such initiatives could help reduce administrative burdens on
staff, create additional capacity for growth, and support the delivery of higher-quality services 3Éross
the organisation.
Previous plans to rebrand and relaunch Content Care have been temporarily paused due to the rapidly
evolving local and national care landscape. In the interim, the Executive Team, alongside the rest of the
Senior Management team is focusing on strengthening the organisation's internal foundations. Key
priorities include the introduction of structured routine maintenance programmes, improved processes,
and enhanced compliance measures to ensure long-term sustainability and operational resilience.
RISK MANAGEMENT
The company carries out an ongoing review of all major potential risks to which it may be exposed.
Senior management meet on an eight week basis in order to discuss any matters that arise, along with
quarterly Governance meetings open to various levels within the organisation.
Financial risks are managed by the preparation of budgets and monthly management accounts, together
with appropriate control procedures. Other risks are managed by such procedures as health and safety
reviews, customer care and best value reviews.
STATEMENT OF DIRECTORS. RESPONSIBILITIES IN RELATION TO FINANCIAL STATEMENTS
Charity and Company Law requires the Directors to prepare financial statements for each financial year
which give a true and fair view of the state of affairs of the charity at the end of the financial year and
of its surplus or deficit for the financial year. In preparing those Financial Statements the Directors are
required to:
select suitable accounting policies and then apply them consistently;
make sound judgements and estimates that are reasonable and prudent. and
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the company will continue in business;

People in Action
REPORT OF THE DIRECTORS continued
The Directors are responsible for maintaining proper accounting records which disclose with reasonable
accuracy at any time the financial position of the company and which enable them to ensure that the
financial statements comply with the Companies Act 2006. They are also responsible for safeguarding
the assets of the company and hence for taking reasonable steps for the prevention and detection of
fraud and other irregularities.
In accordance with company law, as the company's directors, we certify that:
so far as we are aware, there is no relevant audit information of which the company's auditors are
unaware; and
as the directors of the company we have taken all the steps that we ought to have taken in order to
make ourselves aware of any relevant audit information and to establish that the charity's auditors
are aware of that information.
TAXATION STATUS
In the opinion of the Directors the charity is exempt from taxation in accordance with the provisions of
the Income and Corporation Taxes Act 1988.
AUDITORS
Messrs. Muras Baker Jones Limited have signified their willingness to continue in office and a resolution
to re-appoint them as Auditors will be proposed at the forthcoming Annual General Meeting.
Approved by the Board on 17 December 2025
and signed on its behalf by-
JWHUNT
Director

INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF PEOPLE IN ACTION
Opinion
We have audited the financial statements of People in Action (the 'parent charitable company,) a nd its su bsid iaries
(the 'group') for the year ended 31 March 2025 bi'hich comprise Cor,s01idated Statement of Financial Activities
(including Consolidated Income and Expenditure Account), the Consolidated and Parent Charitable Company
Statement of Financial Position, the Consolidated Cash Flovv Statement and the related notes to the financial
statements, including a summary of significant accoun.ing policies. The fiiiancial reporting fra mework that has beeii
a ppl led in thei r prepa ration is applicable lavi and United Kingdoni Accounting Standards, including Financial Reporting
Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom
Generally Accepted Accounting Practice).
In our opinion the financial statements:
give a true and fair vie¥v of the state of the group's and parent charitable COiT)pany's affair5 as at 3 1 March 2025,
and of the group's incoming resources and applicatiors of resources, includin9 its income and expenditure, for-
the year then ended.
have been properly prepared in accordance lvith UiiiFed Kinadom Generally Accepted Accounting Practice. and
have been prepared in accordance with tlie requiretnents of the Companies Act 2006 and the Charities Act 2011.
Basis for opinion
We conducted our audit in accordance wjith International Standards on Auditing (UK) (ISAS (UK)) and applicable
law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of
the financial statements section of our report. We are independent of the group and parent charitable company in
accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK,
includ ing the FRC'S Eth ical Standard, and wc have fu Ifilled our other ethical responsibilities in accordance with these
requirpments. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis
for our opinion.
Conclusion5 relating to going concern
In auditir,g the fiiiancial statem￿nts, have conclLided that the directors, use of the going concern basis of
accou Iiting in the preparation of tlie financial statements is appropriate.
Based on the work we liave performed, V￿e have not identified any material uiicertainties relating to events or
conditrioiis tliat, individually or collftctiijely, may cast significant doubt on the company's ability to Lontinue as a going
concern for a period of at least twelve months from when the fip.ancial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the
relevant sections of this report.
Other information
The trustees are responsible for the other information. The other information comprises the information includ ed i ri
the directors, annual report, other than the financial statements and our auditor's report thereon. Our opinion on
the financial statements does not cover tlie other information and, except to the extent otherwise explicitly stated
in our report, we do not express any form of assurance conclusion thereon.
In connection With our aLidit of the financial statements, our responsibility is to read the other inforniation and, in
doing so, consider whether the other Information is materially inconsistent with the financial statemeiits or our
knowledge obtained in the audi; or otherviise appears to be materiall¥ niisstated. If we identify such material
inconsistencies or apparent material misstatements, we are required to deterinine whether there is a material
misstaterTient in the fi nancial statements or 8 material misstatement of the other information. If, based on the kvork
we have performed, we conclude that there is a material misstaFement of this other information, we are required to
report that fact.
We have nothing to report irk this regard.
Opinions on other matters prescribed by the Companies Act 2006
In ou r opinion, based on tlie bvork u ndertakeii iii the COLirse of the audit-
the information giveii in the directors report (Inco,-pcrating the strategic report) for the fi nancial yea r for which
the fi nancial statements are prep.ared is consistent k'iith the financial statements; and
the strategic r&3port and trhe directors,
eport have been Phepared In accordanie with applit-.able legal
requirements.

INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF PEOPLE IN ACTION CONTINUED
Matters on which we are required to report by exception
In the light of our knowledge and understanding of the group and parent charitable company and its environment
obtained in the course of the audit, we have not identified material misstatements in the strategic report and the
directors, report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the
Charities Act 2011 requires us to report to you if, in our opinion=
adequate and sufficient accounting records have not been kept by the parent charitable company, or returns
adequate for our audit have not been received from branches not visited by us; or
the parent charitable cotnpany's financial statements are not in agreement with the accounting records and
returns. or
certain disclosures of directors. remuneration specified by la'N are not made- or
we have not received all the information and explanations we require for our audit.
Responsibilities of trustees
As expla i ned more fully in the directors, responsibilities statement set out on page 5, the trustees (who are also the
directors of the charitable company for the purposes of company law) are responsible for the preparation of the
financial statements and for being satisfied that they give a true and fair view, and for such internal contro5 as the
trustees determine is necessary to enable the preparation of financial statements that are free from material
misstatement, Ivhether due to fraud or error.
In prepari ng the fi nancial statements, thc trustees are responsible for assessing the group's and parent ch aritable
company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and
using the going concern basis of accounting unless the trustees either intend to liquidate the group or the parent
cha ritable company or to cease operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
Ve have been appointed auditor under the Companies Act 2006 and report in accordance with this Act.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
material misstatement, wliether due to fraud or error, and to issue an auditor's report that includes our opinion.
Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conductod in accordance
with ISA5 (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or
error and are considered material if, individually or the agg regate, they could reasonably be expected to i nfluence
the economic decisions of users taken on the basis of these financial statements.
Irregu la rities, includ ing fraud, are instances of non-compliance with laws and regulations. We desig n procedu res in
line with ou r responsibil ities, outlined above. to detect material misstatements in respect of irregula rities, includi ng
fraucs. The extent to which ou r procedures are capable of detecting irregularities, including fraud is detailed below..
In planning and designing our audit tests we identify and assess the risks of material misstatement within the
financial statements, whether due to fraud or error. Our assessment of these risks includes consideration of the
nature of the industry and sector, the control environment and the charity performance along with the reSLJlts of our
enquiries of management about their own identification and assessment of risks and irregularities. In common with
all audits under ISAS (UK), we are also required to perform specific proredures to respond to the risk of management
override. We also obtained an understanding of the legal and regulatory frameworks that the charitable company
operates in, focusing on provisions of those laws and regulations tl)at had a direct effect on the determination of
material amounts and disclosures in the financial statements. The key laws and regulations we considered in this
context included the UK Companies Act, Charities Act, UK tax legiflation and other laws and regulations identified
as risk areas identified from our discussioils '4Vlth management.
We communicated relevarlt identified laivs and regulations and potential fraud risks to all engagement team
members including internal specialists, and remained alert to agy indications of fraud or non-compliance with labvs
and regulations throughout the audit.

INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF PEOPLE IN ACTION CONTINUED
After consideration of the above risks we then carried out audit procedures including the following:
perform ing analytical procedures to identify any u nusual or unexpected relationsh ips that may ind Icate risks
of material misstatenient due to fraud,-
reading minutes of trustees meetings;
reviewing correspondence with H M Revenue & Customs;
enquiring of management and reviewing any correspondence with legal advisors concerning actual and
potential litigation and clai ms;
reviewing the financial statement disclosures and testing to supporting documentation to assess compliance
Wlth provisions of relevant laws and regulations described as haviiig a direct effect on the financial
statements;
in addressing the risk of fraud through manaaement override of controls, testing the appropriateness of
Journal entries and other ad]ustments,- assessing vihether the Judgements made in making accountino
estimates are indicative of a potential bias- and evaluating the business rationale of any significant
transactions that are unusual or outside the normal course of business.
There are Inherent limitations in our audit procedures described above. The more removed that the laws and
regulations are from financial transactions the less likely it is that kve would be aware on non-compliance. Auditing
standards also limit the audit procedures requircd to identify non-compliance with laws and regulations to enquiry
of the trustecs and other management and the Inspection of rcgulatory and legal corrcspondence, if any. Material
misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve
deliberate concealment or collusion.
A further description of our responsibilities for the audit of the financial statements is located on the Financial
Reporti ng Council's website at www.frc.org.uVauditorsresponsibilities. This description fo rms part of ou r auditor's
report.
Use of our report
This report is made solel i to the charitable company's trustees, as a bod'l, in accordance with Part 4 of the Charities
(Accounts and Reports) Regulations 2008. OLir audit iyork has been undertaken so that we might state to the
charitable company's trustees those matters we are required tG State to them in an auditor's report and for no other
purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than
the charitable compan¥, and the charitable company's trustees as a body, for our audit work, for this report, or for
the opinions we have formed.
Oliver Ross BSC (Hons) FCA (Senior Statutory Auditor)
For and on behalf of
Muras Baker Jones Limited
Chartered Accountants and Statutory Auditors
Regcnt House
Bath Avenue
Wolverhampton
WVI 4EG
17 December 2025

People in Action
CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING CONSOLIDATED INCOME AND EXPENDITURE ACCOUNT)
For the year ended 31 March 2025
Unrestricted
Funds
2025
Restricted
Funds
2025
Total funds
2025
Total funds
2024
Notes
INCOMING RESOURCES
Incoming resources from
generated funds
Voluntary income:
Donations and sundry income
Activities for generating funds:
Fees for the provision of care and
nursing
Income from cafe
Interest received
13,877
13,877
49,236
7b
154,256
42,886
154,256
42,886
144,574
38,095
Incoming resources f rom
Charitable activities:
Grants and Fees for provision of care
and accommodation
11,190,362
11,190,362
10,992,785
TOTAL INCOMING RESOURCES
11,401,381
11,401,381
11,224,690
RESOURCES EXPENDED
Costs of generating funds
Costs of generating voluntary
income
20,747
20,747
17,707
Costs for the provision of care
services
7a
254
Costs for the operation of cafe
7b
186,079
186,079
197,125
Goodwill amortisation
12
206,826
206,826
215,086
Charitable activities
11,307,778
12,118
11,319,896
11,154,488
TOTAL RESOURCES EXPENDED
11,514,604
12,118
11,526,722
11,369,574
io

People in Action
CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES continued
(INCLUDING INCOME AND EXPENDITURE ACCOUNT)
For the year ended 31 March 2025
Unrestricted
Funds
2025
Restricted
Funds
2025
Total Funds
2025
Total Funds
2024
Notes
NET INCOMING/ (OUTGOING)
RESOURCES FOR THE YEAR
(113,223)
(12,118)
(125,341)
(144,884;
TOTAL FUNDS AT I APRIL 2024
4,811,875
27,882
4,851,875
4,996,759
RESERVE TRANSFERS
19
27,882
(27,882)
TOTAL FUNDS AT 31 March
2025
19
4,726,534
4,726,534
4,851,875
The statement of financial activities includes all gains and losses in the year.
The resoLirces and expenditure in relation to the provision of care and nursing derive from discontinuing
activities. All other incoming resources and resources expended derive from continuing activities.

People in Action
CONSOLIDATED STATEMENT OF FINANCIAL POSITION
At 31 March 2025
Note
2025
2024
FIXED ASSETS
Tangible Fixed Assets
5,342,857
5,211,221
CURRENT ASSETS
Stocks
Debtors
Cash at Bank and in Hand
1,800
1,003,921
1,508,098
2,500
874,016
1,888,029
14
15
2,513,819
2,764,545
CREDftORS - AMOUNTS FALLING
DUE WITHIN ONE YEAR
Bank Loans & Overdrafts
All Other Creditors
16
17
36,155
2,058,603
56,197
1,995,880
2,094,758
2,052,077
NET CURRENT ASSETS
419,061
712,468
TOTAL ASSETS LESS CURRENT
LIABILITIES
CREDITORS - AMOUNTS FALLING
DUE AFfER MORE THAN ONE YEAR
5,761,918
5,923,689
18
(36,430)
NET ASSETS
5,761,918
5,887,259
Represented by:
GENERAL UNRESTRICTED FUND
RESTRI￿ED FUNDS
REVALUATION RESERVE
19
19
20
4,726,534
4,811,875
40,000
1,035,384
1,035,384
5,761,918
5,887,259
The financial statements were approved by the Board on 17 December 2025 and signed on its behalf by:
JWHUNT
Director
Company Registration No. 02486564
12

People in Action
CHARITABLE COMPANY STATEMENT OF FINANCIAL POSITION
At 31 March 2025
Note
2025
2024
FIXED ASSETS
Tangible Fixed Assets
Investment in subsidiary
5,342,857
loo
5,210,666
13
5,342,957
5,210,666
CURRENT ASSETS
Debtors due within one year
Cash at Bank and in Hand
14
1,150,690
1,454,450
1,244,912
1,842,788
2,605,140
3,087,700
CREDITORS - AMOUNTS FALLING
DUE WITHIN ONE YEAR
Bank Loans & Overdrafts
All Other Creditors
16
17
36,155
2,042,936
56,197
2,070,006
2,079,091
2,126,203
NET CURRENT ASSETS
526,049
961,497
TOTAL ASSETS LESS CURRENT
LIABILITIES
CREDITORS - AMOUNTS FALLING
DUE A￿ER MORE THAN ONE YEAR
5,869,006
6,172,163
18
(36,430)
NET ASSETS
5,869,006
6,135,733
Represented by:
RESERVE FUNDS
RESTRICTED FUNDS
REVALUATION RESERVE
19
19
20
4,833,622
5,060,349
40,000
1,035,384
1,035,384
5,869,006
6,135,733
The deficit for the financial year of the parent company was £266,727 (2024: £92,430).
The financial statements were approved by the Board on 17 December 2025 and signed on its behalf by..
W HUNT
Director
Company Registration No. 02486564
13

People in Action
CONSOLIDATED STATEMENT OF CASH FLOWS
For the year ended 31 March 2025
2025
2024
Note
Cash flows from operating activities
Surplus for the year
(125,341)
(144,884)
Adjustments for..
Depreciation of tangible assets
Goodwill amortisation
other interest receivable and similar income
Interest payable and similar charges
Losses/ (gains) on disposal of tangible assets
Accrued (income)/expenses
Changes in.,
stocks
Trade and other debtors
Trade and other creditors
122,372
84,634
(42,886)
6,289
(6,000)
508,875
(38,095)
7,764
(35,168)
700
(527,503)
{48,554)
(1,473)
8,630
108,600
Cash generated from operations
(112,048)
(9,992)
Interest paid
Interest received
(6,289)
42,886
(7,764)
38,095
Net cash from operating activities
(75,450)
20,339
Cash flows from investing activities
Purchase of tangible assets
Proceeds from sale of tangible assets
(254,008)
6,000
(223,809)
Net cash used in investing activities
(248,008)
(223,809)
Cash flows from f inancing activities
Repayments of secured bank loans
(56,472)
(50,595)
Net cash from financing activities
(56,472)
(50,595)
Net increase/ (decrease) in cash and cash equivalents
Cash and cash equivalents at beginning of year
(379,931)
1,888,029
(254,065)
2,142,094
Cash and cash equivalents at the year end
15 1,508,098
1,888,029
14

People in Action
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,.
ACCOUNTING POLICIES
(a) BASIS OF PREPARATION
The financial statements have been prepared in accordance with Accounting and Reporting
by Charities: Statement of Recommended Practice applicable to charities preparing their
accounts in accordance ¥vith the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102)
(Charities SORP (FRS 102)), the Financial Reporting
Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act
2006.
The statement of financial activities (SOFA) and balance sheet consolidate the financial
statements of the charity and its subsidiary undertaking. The results of the subsidiaries
are consolidated on a line by line basis.
People in Action meets the definition of a public benefit entity under FRS 102. Assets and
liabilities are initially recognised at historical cost or transaction value unless otherwise
stated in the relevant accounting policy notes.
The directors have assessed whether the use of the going concern basis is appropriate and
have considered possible events or conditions that might cast significant doubt on the
ability of the charity to continue as a going concern. The trustees have made this
assessment for a period of at least one year from the date of approval of the financial
statements. In particular, the trustees have considered the charity's forecasts and
projections and have taken account of pressures on income generation. The trustees have
concluded that the charity has adequate resources to continue in operationa5 existence for
the foreseeable future. The charity therefore continues to adopt the going concern basis
in preparing its financial statements.
(b)
COMPANY STATUS
The charity is a private company, registered in England (company number 02486564),
and is limited by guarantee. The members of the company are the trustees named on
page l. In the event of the charity being wound up, the liability in respect of the guarantee
is limited to £25 per member of the charity.
(c)
FUND ACCOUNTING
General Unrestricted Funds comprise accumulated surpluses on General Funds. They are
available for use at the discretion of the Directors in furtherance of the charity's objectives.
Designated Funds are those funds allocated from the General Fund for particular purposes
or projects at the discretion, and with the approval, of the Directors.
Restricted funds are those fur)ds to be used for specific purposes as laid down by the
donor. Expenditure which meets these criteria is charged to the fund, together with a fair
allocation of management and support costs.
15

People in Action
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
(d)
INCOMING RESOURCES
Voluntary income including donations, gifts, legacies and grants that provide core funding
or are of general nature are recognised where there is entitlement, certainty of receipt
and the amount can be measured with sufficient reliability. Such income is only deferred
when..
the donor specifies that the grant or donation musl only be used in future accounting
periods,. or
the donor has imposed conditions which must be met before the charity has
unconditional entitlement.
Investment income is recognised on a receivable basis.
Income from charitable activities includes income received under contract or where
entitlement to grant funding is subject to specific performance conditions is recognised as
earned as the related services are provided.
Donated services and facilities are included at the value to the charity where this can be
quantified. The value of services provided by volunteers has not been included in these
fiTrancial statements.
(e)
RESOURCES EXPENDED
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure
includes irrecoverable VAT, which is reported as part of the expenditure to which it relates.
Costs of generaling funds comprise the costs associated with attracting voluntary
income.
Charitable expenditure comprises those costs incurred by the charity in the delivery
of its activities and services. It includes both costs that can be allocated directly to
such activities and those costs of an indirect nature necessary to support them.
All costs are allocated between the expenditure categories of the 50FA on a bas15
desig ned to reflect the use of the resource. Costs relating to a particular activity are
allocated directly; others are apportioned on an appropriate basis.
(f)
CAPITALISATION AND DEPRECIATION OF TANGIBLE FIXED ASSETS
The company will capitalise items of equipment where their expected useful life is more
than one year. Tangible fixed assets are initially recognised at cost Ivhich is the purchase
price plus any directly attribLJtable costs, and are subsequently measured at cost less
accumulated depreciation and impairment.
Depreciation is calculated to write off the cost less estimated residual value of Fixed Assets
over their estimated useful lives at the following annual rates:
Motor Vehicles
Equipment
Mobile Home
330/0
330/0
IOO/o
Straight Line
straight Line/20010115010/330/o reducing balance
Straight Line
Short leasehold property is depreciated over the lease period.
No depreciation is provided on Freehold or Long Leasehold Properties. It is the policy of
the charity to maintain its properties in a continual state of sound repair and to extend
and make improvements thereto from time to time. Accordingly, the Directors consider
that the lives of such properties are so long and residual values are so high that their
depreciation is insignificant and immaterial. Any permanent diminutiorF in the value of
such properties is charged to the Profit and Loss Account as appropriate.
16

People in Action
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
(g)
GOODWILL
Goodwill arising on the acqLJiSition of subsidiary undertakings, representing the excess of
the fair value of the consideration given over the fair value of the identifiable assets and
liabilities acquired, is capitalised and ivritten off on a straight line basis over its useful
economic life of 5 or 10 years.
(h)
IMPAIRMENT OF ASSETS
At each reporting date the Company reviews the carrying value of its assets to determine
whether there is any indication that those assets have suffered an impairment loss. If any
such indication exists the recoverable amount of the asset is estimated in order to
determine the extent of the impairment loss.
The recoverable amount of an asset is the higher of fair value less costs to sell and value
in use. Value in use is the present value of the future cash flows expected to be derived
from the asset, or cash generating unit. The present value calculation involves estimating
the future cash inflows and outflows to be derived from continuing to use the asset, and
from its ultimate disposal, applying an appropriate discount rate to those future cash flows.
Where the recoverable amount of an asset is less that the carrying amount, an impairment
loss is recognised immediately in profit or loss. An impairment loss recognised for all
assets is reversed in a subsequent period if, and only if, the reasons for the impairment
loss have ceased to apply.
Impairment losses are charged to profit or loss in
administration expenses.
PENSION COSTS
Contributions payable to pension schemes are charged to the Profit and Loss Account in
the period to which they relate.
(i)
OPERATING LEASES
Rentals payable under Operating Leases are charged on a straight line basis over the terms
of the Leases.
INCOME
Income arises from:
2025
2024
Provision of services
Sale of goods
Interest received
Other operating income
10,930,639
413,979
42,886
13,877
10,992,785
144,574
38,095
49,236
11,401,381
11,224,690
17

People in Action
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
OTHER OPERATING INCOME
2025
2024
Donations and Sundry income
Grant income received
13,877
9,236
40,000
INTEREST PAYABLE AND SIMILAR CHARGES
2025
2024
On Bank Loans and Overdrafts
6,289
7,764
NET INCOMING/(OUTGOING} RESOURCES FOR THE YEAR
2025
2024
These are stated after charging
Depreciation of Owned Tangible Fixed Assets
Depreciation of Leasehold Property
(Profit)/Loss on disposal of Fixed Assets
Auditors, Remuneration and other services
Hire of Other Assets
Property Rentals
Vehicles and Equipment
87,262
35,110
(6,000)
21,700
245,075
43,929
40,047
44,587
19,950
339,668
41,958
18

People in Action
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
7a.
INCOME AND COSTS FOR THE PROIIISION OF CARE AND NURSING
2025
2024
Fees received for the
provision of care and nursing
Other operating income
293
293
Cost of sales
Ad ministrative expenses
254
Expenditure incurred for the
provision of care and nursing
(254)
Surplus/(Deficit) for the year
39
7b.
INCOME AND COSTS FOR THE CAFE
2025
2024
Café income
Other operating income
154,256
29
154,285
144,575
59
144,634
Cost of sales
Administrative expenses
51,609
134,470
52,340
144,786
Expenditure incurred on:
Cafe
(186,079)
(197,126)
Deficit for the year
{31,794)
(52,493)
19

People in Action
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
ANALYSIS OF RESOURCES EXPENDED
Voluntary
Income
Charitable
activities
2025
2024
Staff and Agency Support
Premises costs
Provision and household expenses
Legal and Professional
Insurance
Depreciation, (Profit)/Loss on
disposals
Motor and Travel costs
Bank Interest
Telephone
Recruitment and Training
General Repairs
Office and Miscellaneous
Bad debts
6,747
9,771,210
494,955
268,524
77,441
70,236
9,777,957
494,955
268,524
77,441
70,236
9,472,649
564,991
263,858
105,081
57,674
116,372
41,911
4,210
53,232
45,772
127,246
248,806
{19)
116,372
41,911
4,210
53,232
45,772
127,246
262,806
{19}
83,677
50,042
7,764
53,786
92,399
164,455
256,233
(414)
14,000
20,747
11,319,896
11,340,643
11,172,195
Staff and agency support costs include £10,120 governance costs included within charitable activities
(2024
£8,560). Legal and professional costs include £20,000 governance costs within charitable
activities (2024 - £18,000). Total £30,120 (2024 - £26,560).
Resources expended for the provision of the subsidiaries care services and cafe are detailed separately
in notes 7a and 7b.
20

People in Action
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
EMPLOYEE INFORMATION
The average number of persons employed by the group during the year was as follows..
2025
2024
Management and Administration
365
379
The aggregate payroll costs of these persons ￿vere as follows:
2025
2024
Wages and Salaries
Social Security Costs
Pension Costs
8,587,300
794,850
173,924
8,282,485
708,132
154,575
9,556,074
9,145,192
The number of employees receiving emoluments in excess of £60,000 were'.-
2025
2024
Taxable emoluments band:
£60,000 - £70,000
£70,000 - £80,000
The employees whose emoluments exceed £60,000 during the year ended 31 March 2025 also
had retirement benefits accruing under a defined benefit pension scheme.
No Director received any remuneration from the charity (2024 £Nil).
The senior management team disclosed on page I received emoluments of £427,092 during the
year ended 31 March 2025 (2024 - £415,457).
io.
TAXATION
The charitable company is exempt from corporation tax on income and gains falling within section
505 of Taxes Act 1988 or Section 256 of Taxation of Chargeable Gains Act 1992, to the extent
that these applied to the charitable objects. No tax charges have arisen in the charity.
21

People in Action
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
TANGIBLE FIXED ASSETS
Motor
vehicles &
mobile
home
GROUP
Short
leasehold
property
Freehold
property
Equipment
Total
COST.,
At l April 2024
Additions
Disposals
508,269
5,009,189
72,758
316,253
254,008
(14,440)
5,906,469
254,008
(46,984)
(32,544)
At 31 March 2025
508,269
5,009,189
40,214
555,821
6,113,493
ACCUMULATED
DEPRECIATION..
At l April 2024
Charge for the year
Disposals
381,543
35,110
72,204
241,501
87,262
(14,440)
695,248
122,372
(46,984)
(32,544)
At 31 March 2025
416,653
39,660
314,323
770,636
NET BOOK VALUE:
At l April 2024
126,726
5,009,189
554
74,752
5,211,221
At 31 March 2025
91,616
5,009,189
554
241,498
5,342,857
22

People in Action
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
TANGIBLE FIXED ASSETS continued
Motor
vehicles
& mobile
home
CHARITABLE COMPANY
Short
leasehold
property
Freehold
property
Equipment
Total
COST:
At l April 2024
Additions
Transfers
Disposals
508,269
5,009,189
64,444
313,936
254,008
5,895,838
254,008
8,314
(46,984)
8,314
(32,544)
(14,440)
At 31 March 2025
508,269
5,009,189
40,214
553,504
6,103,416
ACCUMULATED
DEPRECIATION:
At l April 2024
Charge for the year
Transfers
Disposals
381,543
35,110
64,444
239,185
87,262
685,172
122,372
7,760
(32,544)
(14,440)
(46,984)
At 31 March 2025
416,653
39,660
312,008
760,559
NET BOOK VALUE:
At l April 2024
126,726
5,009,189
554
74,751
5,210,666
At 31 March 2025
91,616
5,009,189
554
241,498
5,342,857
During the year assets held by a subsidiary, Content Care Limited, were transferred to the
charitable company.
23

People in Action
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
12.
GOODWILL ON CONSOLIDATION
COST
At l April 2024 and 31 March 2025
448,332
AMORTISATION
At l April 2024
Charge for the year
448,332
At 31 March 2025
Charge for the year
448,332
NET BOOK VALUE
At 31 March 2024
At 31 March 2025
The goodwill arose on the acquisition of Charterville Care at Home Limited on 24 February
2012, the acquisition of People in Action Retail Limited (previously known as Core Business
& Community Support Ltd) on 7 November 2014 and the acquisition of People in Actlon Retail
Limited on 7 October 2015 (see note 13).
13 INVESTMENTS IN SUBSIDIARY COMPANIES
Group
Charitable
Company
COST
As at l April 2024
Additions
570,900
loo
At 31 March 2025
570,900
IMPAIRNENT
At l April 2024
Charge for the year
571,000
At 31 March 2025
571,000
NET BOOK VALUE
At 31 March 2024
At 31 March 2025
loo
24

People in Action
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
13 INVESTMENTS IN SUBSIDIARY COMPANIES (continued)
The charitable company owns IOOO/o of the share capital of Charterville Care at Home Limited,
a company registered in England and Wales (Company No. 04015898). The principal activity
of the company was the provision of care services but ceased to trade on 31 March 2024 and
is now a dormant entity.
During the year, Charterville Care at Home Limited transferred its investment in Content Care
Limited to People in Action and as such the charitable company now directly owns IOOO/o of
the share capital in Conlent Care Limited, a company registered in England and Wales
(Company No. 05688399). The principal activity of the company was the provision of care
services but ceased to trade on 31 March 2024 and is now a dormant entity.
The charitable company owns IOOO/o of the share capital of People in Action Retail Limited, a
company registered in England and Wales (Company No. 02908041). The principal activity of
the subsidiary is the running of a café.
The results of the subsidiaries are incorporated into the consolidated financial statements of
the group.
14.
DEBTORS
Group
2025
Charitable Company
2025
2024
2024
Trade Debtors
Other Debtors and Prepayments
Amount due from group
undertaking
904,093
99.828
779,274
94,742
904,093
99,075
779,274
94,09L
147,522
371,547
1,003,921
874,016
1,150,690
1,244,912
CASH AND CASH EQUIVALENTS
Group
2025
2024
Cash and cash equivalents comprise the following..
Cash at bank and in hand
1,508,098
1,888,029
16.
BANK LOANS AND OVERDRAFfs
The charitable company bank loans are secured. The loans total £36,155 (2024 - £92,627).
25

People in Action
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
17.
CREDITORS - AMOUNTS FALLING DUE WITHIN ONE YEAR
Group
2025
Charitable Company
2025
2024
2024
Trade Creditors
Amount due to group
undertaking
Social Security Costs and
other Taxation
other Creditors
Accruals and deferred income
186,998
169,856
181,000
165,145
loo
86,827
375,975
725,283
770,347
331,426
851,657
642,941
375,975
718,645
767,216
326,335
851,657
640,042
2,058,603
1,995,880
2,042,936
2,070,006
18.
CREDITORS - AMOUNTS FALLING DUE A￿ER MORE THAN ONE YEAR
Group
2025
Charitable Company
2025
2024
2024
Bank Loans
36,430
36,430
36,430
36,430
Included in the above are the following:
Amounts repayable by instalments but not wholly
repayable within five years:
Charitable Company
2025
2024
Repayable within one to two years
Repayable within two to five years
Repayable after five years
36,430
36,430
The bank loan is secured and interest is charged at a fixed rate of 11/20/0 above the bank base
rate. It Is wholly repayable within five years.
26

People in Action
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
19.
RESERVE FUNDS
GROUP
General funds
Restricted
funds
Total
At l April 2024
Income
Expenditure
Transfers in / (out)
4,811,875
11,401,381
(11,514,604)
27,882
40,000
4,851,875
11,401,381
(11,526,722)
(12,118)
(27,882)
At 31 March 2025
4,726,534
4,726,534
CHARITABLE COMPANY
General funds
Restricted
funds
Total
At l April 2024
Income
Expenditure
Transfers in / (out)
5,060,349
11,248,478
(11,503,087)
27,882
40,000
5,100,349
11,248,478
(11,515,205)
(12,118)
(27,882)
At 31 March 2025
4,833,622
4,833,622
The restricted funds received in the prior year were to improve the provision of Day
Opportunities,
The grant was fully spent during the year ended 31 March 2025. The amounts transferred
to general funds, noted above, represent the net book value of the assets purchased during
the refurbishment.
20.
REVALUATION RESERVE
The charities freehold properties are included at deemed cost of £3,575,000 based on a
market valuation at 10 June 2016. This is £1,035,384 greater than the original cost of
acquisition.
At l April 2024 and 31 March 2025
1,035,384
21.
CAPITAL cOM￿lITMENTs
At 31 March 2025 the group had no capital commitnients (2024
none).
22.
CONTINGENT LIABILITIES
There were no contingent liabiliti<>S as at 31 March 2025 (2024
none).
27

People in Action
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
23.
OTHER FINANCIAL COMMITMENTS
At 31 March 2025 the group was committed to making the following payments under non-
cancellable operating leases:
Land and buildings
2025
2024
other
2025
2024
Operating Leases which expire:
Within one year
Within two to five years
After five years
36,667
54,792
38,500
91,458
11,763
10,802
11,763
22,565
91,459
129,958
22,565
34,328
24.
PENSION COMMITMENTS
The company contributes to personal pension schemes, the local government pension
scheme, and the NHS Pensions Agency. The assets of the schemes are held separately from
those of the company in independently administered funds. The pension cost charge detailed
in Note 8 represents contributions payable by the company to the schemes. At 31 March
2025 contributions totalling £76,379 were outstanding to the funds (2024 - £70,544).
28

People in Action
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
25.
RELATED PARTY TRANSACTIONS
Indemnity insurance was taken out during the year in respect of directors and officers. The
cost of this insurance was £4,870 (2024 - £4,870).
Amounts due to/from People in Action from/to group undertakings are disclosed in note 14
and 17. £1,043,765 (2024 - £1,129,765) is due from Charterville Care at Home Limited
against which a provision of £1,043,765 was made at 31 March 2025. £320,818 (2024
£284,282) is due from People in Action Retail Limited against which a provision of £173,296
was made at 31 March 2025. In addition, £100 is due to Content Care Limited (2024
£86,827).
26.
ULTIMATE CONTROL
The ultimate control of the charitable company rests with its members.
29