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ARCOS
The Association for Rehabilitation of
Communication and Oral Skills
Regi￿e￿ Charity No.: IIK)7416
Company No.: 02675¢KJ4
The Association for Rehabilitation of Communication
and Oral Skills (ARCOS)
A Company Limited by Guarantee and a Registered Charity
Trustees Report and Financial Statements for the
Year Ended 31 December 2024
ARCOS works to help improve life for children and adults who
have impairment of communication andlor eating, drinking and
swallowing.
A number of ARCOS clients have been told that nothing or
nothing more, can be done. To date, we have found that
there is always something that can be done to make life more
comfortable and even funl

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Contents
CEO'S Foreword
Report from the Trustees & Director
Who we are
What we do
Who we work with
Highlights of 2024
Grants and Donations
Thank you to all Staff, Volunteers & Supporters
Accountsnt's Report
13
Statement of Financial Activities
14
Balance Sheets
15
Notes to the Financial Statements
16-22

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CEO'S Foreword
2024 has been an important year for ARCOS. It has included the continuing transition to the new
leadership of Nick Reid, further development. in coordination with our beneficiaries and partners, of
our strategic approach to prioritising and meeting the needs of our client groups. The year has seen
the ARCOS management team being able to take an increasingly analytical and effective approach
to recording intervention and support provided to individuals and their families, consolidating
partnerships and measuring outcomes.
Ongoing staff training has enabled us to respond effectively to the changing needs of clients and
adapt to the local and national environment in which we work.
I was honoured to be awarded an OBE in King's Birthday Honours and delighted at the recognition
of ARCOS, work in providing services to people with communication andlor swallowing difficulties. It
is a tribute to everyone who has contributed to the formation and continuation of this organisation.
ARCOS remains dedicated to supporting and promoting communication and eating, drinking and
swallowing. These intrinsically human activities that are so frequently central to our social interaction
with others.
Life for this and many other charities continues to be a struggle. We are stretched but pleased to
celebrate successes achieved by our clients along the way.
Report from the Trustees & Director
The Trustees, who are also directors of the charty for the purposes of the Companies Act, submit
their annual report and the financial statements for the year ended 31st December 2024. The
Trustees have adopted the provisions of the Statement of Recommended Practice (SORP)
"Accounting and reporting by Charities" published in March 2005, in preparing the annual report and
financial statements of the charity.
Constitution
ARCOS is a company limited by guarantee and registered with The Charity Commission and
Companies House.
The charity registration number is 1007416 and company number is 02675004.
Governance and Organisation
The Association for Rehabilitation of Communication and Oral Skills is controlled by its Trustees who
have regular meetings to review the implementation of its policies. Any new Trustees are appointed
at a properly constituted Trustees, meeting. It operates under the acronym ARCOS. under the day-
to-day management of CEO and Clinical Director. Mrs Kathleen (Kay) Coombes.
All therapists employed by ARCOS are members of their respective professional bodies and
registrants of the regulator, The Health & Care Professions Council. Trustees, staff and volunteers
are required to have enhanced Disclosure and Barring servi￿ (DBS) ￿rtIfICation.
Reserves Policy: In line wrth a number of other voluntary organisations, ARCOS takes the view that
safeguarding the ability to fulfil our charitable aims takes pre￿dence over seeking to accrue
investment. This policy requires careful financial planning and cash flow monitoring. Our deliberately
varied income streams help ensure accurate forecasting throughout the year and the continuing
viability of the charity., ARCOS contracts some therapy. education and training services to statutory
bodies and commercial entities. We recognise that some of our activities are not, and never will be,
amenable to full cost recovery through charging. Thus, these activities are the focus for financial
support from grant funding and donations.

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Aims and Objectives
ARCOS, overall aim is to improve the quality of life of people who have communication problems
andlor eating (swallowing) difficulties. and the lives of their families and carers. This involves the
provision and promotion of comprehensive therapy, appropriate research, specialist training and
support for individuals with communication andlor swallowing problems. This population includes
those with multiple disabilities resulting from developmental or acquired brain injury. Such provision
is not readily or adequately available through the NHS or any other organisation.
Review of activities and further developments
Impact: Founded in 1992, ARCOS has survived and grown over the past 33 years. Demand for our
seniices continues to increase, unmet and increasing need is evident, particularly since financial
pressures and a shortage of specialist therapists restrict provision available from statutory services.
In the year 2023-2024, more than 200 people contacted ARCOS for information and advice and our
therapy and training services reached an estimated 800 beneficiaries. The ARCOS SMILE Project
that had been drastically reduced since March 2020 due to the COVID-19 pandemic, flourished
under its new leader, Simon Smith. During the year. SMILE has been able to support children from
over 20 families. The children and young people attended holiday clubs and then afterschool
activities that were trialled in autumn 2024 and proved a resounding success. The SMILE Project is
attended by individuals aged 5-26 years and provides support, including respite, for their families
and carers.
Over the past 5 years, an increasing number of those attending SMILE holiday and afternoon clubs
have symptoms of neurodiversity. primarily Autism Spectrum Conditions (ASC) and some have been
formally diagnosed with ASC. In 2023 SMILE partnered with Sky Autism Malvern to develop
increased support for neurodiverse children after school and during school holidays.
There is a continuing and apparently increasing need to support children with anxiety who are unable
to attend conventional school. ARCOS has some experien￿ of providing educational support to
such children and to those in care. We are considering ways in which it may be possible to expand
provision for children who need aC￿sS to education other than at school (EOTAS).
More than ever, the challenge is to ensure continuation of ARCOS. services in the most effective
way. This entails maintaining our ability to be proactive in anticipating priorities in areas of need and
planning effective ways in which to meet them.
Our experience to date demonstrates the value of forging appropriate partnerships that exploit our
strengths and enable ARCOS to adapt to the changing climate in national health, education and
social care.
ARCOS continues to rely to a great extent on grants and donations. The current financial climate
makes it particulady difficult to raise funds to meet the needs of ARCOS, beneficiaries who include
adults with developmental conditions, such as cerebral palsy as well as those with strokes, acquired
traumatic brain injury and progressive diseases such as Parkinson's Disease and Motor Neurone
Disease.
Funding core costs of any charity tends to be difficult and we are grateful to donors who contribute
unrestricted financial help. They include local businesses such as 7gen￿ Radar, whose generosity
has enabled water-based activities to be enjoyed by disabled children and a number of individuals
who have donated one-off gifts or regular giving via direct debit. We are always pleased to welcome
our supporters and were delighted to meet Sue Overton-smith in August 2024.
We strive to progress and to maintain the open, transparent, interdisciplinary and comprehensive
approach which is the hallmark of ARCOS.

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Background: The Association for Rehabilitation of Communication and Oral Skills registered as a
Charity in January 1992. Our goal is to enable clients, many of whom have complex life-long
disabilities, to benefit from the latest adVan￿S in knowledge, understanding, skills and technology.
Situated in Malvern, wor￿sterShire, the ARCOS Centre provides reSoUr￿s, training, therapy and
a base for operating a nationwide outreach servi￿. ARCOS is a collaborative organisation working
in partnership with other agencies in the independent sector as well as statutory health, education,
social, and employment services.
The Need: ARCOS ServI￿S address the unmet needs of individuals with physical, sensory and
perceptual impairments caused by developmental and acquired neurological conditions such as
cerebral palsy, stroke, head injury and brain tumours and progressive diseases for example
Parkinson's Disease, Motor Neurone Disease and Huntington's Disease.
The number of those afflicted is increasing due to a combination of advances in antelperi-natal care,
acute medicine and also longer lrfe expectancy. There is insufficient specialised rehabilitation and
inadequate long-term skilled support for members of our client groups. Beneficiaries may experience
increasing disability, deformity and pain over time due to the accumulation of secondary symptoms.
Their quality of life and that of their families is redu￿d, and at the same time there is an increasing
burden on statutory health and social seNices with higher financial cost to the community.
A number of those accessing ARCOS services have been told that nothing more can be done to
help them. In our experience this has never been the case and there is always a way to make life
more comfortable or even fun. This is true even in the case of someone with a progressive condition
or terminal illness. The slogan Never Say Never, applies to this group as well as our other clients.
ARCOS is committed to contributing to effective support for individuals, their families and others
involved, including in education and employment.
Who we are
ARCOS employs speech and language therapists and occupational therapists. Other specialists
including physiotherapists and teachers are contracted. However, the ARCOS family comprises not
only our staff team and highly valued volunteers but also everyone involved with the charity.
The ARCOS Trustee Board:
We are fortunate in having a Board whose members are representative of relevant professions and
always includes at least one member of our client group.
Dr Maurice Stanley- appointed 2017
l am an independent physics and engineering consultant, providing
technical support to local and national businesses. I first encountered
ARCOS when I was contacted to provide technical AAC support for one
of their clients. ARCOS and its activities was something new and
different to my other work. I was impressed by their enthusiasm and
commitment to their clients and I continued to stay in touch, providing
technical support on a contractual, and then voluntary basis. After
several years of working with ARCOS, in 2017 1 was invited to be a
Trustee to help support and manage the charity.

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Mr Jonathon Gurney- appointed 2017
ARCOS helped me when I was in need. recovering from a brutal assault
which left me unable to walk or talk. I recovered some mobility and when
I moved back to the area; ARCOS was the only choice for me to continue
my rehabilitation. I was provided with world class therapy without the
need to wait months on the NHS for what may have been less specialist
and intensive treatment. I received speech and language therapy, physio
and hydro therapy and without the input of ARCOS, therapists, I would
not be the fully functioning member of society that l am today. It is for
that reason that l am a Trustee of ARCOS, as I feel that is a very small
way, I can help enable the charity to continue and help others.
Diana Maiden, M.B.E.
appointed 2021
I founded Kaleidoscope in Malvern, which provided respite care to
hundreds of children with special needs over 24 years. During that time,
I had a close working relationship with ARCOS and collaborated with
Kay Coombes for many years through several mutual clients. When
Kaleidoscope closed, ARCOS took on the clients under the SMILE
project. It was then a natural step to take on the role of ARCOS Trustee.
l am happy to be now supporting ARCOS in the valuable work they do
making a difference to the lives of those in need and their families.
Mrs Helen Webb - appointed 2021
l am a retired Head Teacher who has not quite managed to retire!
l am passionate about inclusion and first became aware of ARCOS
through making provision for a very complex young man in our
mainstream Primary School setting. The support and advi￿ we received
from ARCOS was invaluable, especially as we navigated our way
through learning about eye-gaze communication technology. It was an
honour to be invited to become a Trustee and support the work of
ARCOS as an educationalist. l am incredibly proud to be able to assist
ARCOS to'Never Say Neverf.
Kara Berry- appointed 2024
I have known ARCOS since my son transferred from Diana Maiden's
Kaleidoscope group to the SMILE project at ARCOS. ARCOS and
SMILE have been invaluable in supporting my son's communication and
in the development of his social skills. l am thrilled to be involved as a
Trustee, feeding into and shaping the crucial work that ARCOS does in
the community. The SMILE clubs offer much-needed respite for families
and l am happy to be able to share my eXperIen￿S as a parent to help
direct ARCOS, future and improve lives for others.

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Kay Coombes, O.B.E. - ARCOS CEO & Clinical Director
Kay is a Speech and Language Therapist. She works with children and
adults who have developmental or acquired brain injury. Together with
colleagues she developed the holistic therapy approach known as Facial
Oral Tract Therapy (F.O.T.T.). In 2004, Kay was awarded Honours of
the Royal College of Speech and Language Therapists and in 2014,
Honorary membership of the German Association.. Deutscher
Bundesverband fur Logopadie (DBL). An experienced expert witness,
she no longer accepts new instructions but remains a mentor to her
colleagues who provide expert opinion to the Court.
What we do:
ARCOS is a UK national charity, working to improve life for children and adults who have
communication or eating, drinking and swallowing difficulties. These conditions are often complex,
persist throughout life and require specialist. long-term treatment.
ARCOS is not a private clinic. We depend upon charitable grants and donations to maintain a high
quality of service.
We provide information and advice, therapy for people of all ages. training for professionals and
carers, small group activities for children and young people, equipment loan, plus an Expert Witness
service. Enquiries to our free of charge information and advi￿ seriice have risen year on year and
increased by 10 % from 2023 to 2024.
While contracts negotiated with NHS trusts and local authorities currently fund a small number of
ARCOS clients, the majority of our work is supported by grants, many of them dedicated to specific
projects. It continues to be difficult to fund therapy for adults despite the recognised and extreme
shortages of therapeutic intervention available in the community for those in need of speech and
language therapy, occupational therapy and mental health support.
Fees are charged for assessment, therapy, training services and some equipment loan. Our
children's groups, information, advice and some of ourtherapy is subsidised by donations and grants
and is provided free of charge to clients.
ARCOS collaborates with the NHS, local authorities and other organisations, working directly with
clients and their families in order to promote comprehensive help and support. We expect to liaise
with the client's GP and other professionals involved.
Our SMILE project fully resumed in 2024 following a pause on small group work with children and
young people necessary due to the COVID-19 pandemic. This year we recruited a new project
leader, Simon Smith. who is refreshing and expanding SMILE in response to clear local need. Simon
is collaborating with our therapy team in designing one-to-one and small group activities focused on
communication and social interaction.
ARCOS provides training for professionals including doctors. therapists. nurses and teachers. The
NHS, throughout the UK purchases the majority of ARCOS training courses for professional staff.
ARCOS also provides training for relatives and other carers.
Who we work with:
ARCOS has an open referral system; clients may refer themselves or be signposted from other
seniices and organisations including The Stroke Association, Motor Neurone Disease Association
(MNDA) and Parkinson's UK. We also contribute to supporting looked after children.

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Building partnerships and collaboration: We are pleased to work with a variety of statutory,
independent and commercial agencies.
During 2024 ARCOS therapists have contributed to a number of Education, Health & Care Plans
(EHCPS), attended tribunals and worked in nurseries, special and mainstream schools.
ARCOS Expert Witness Service: This entails providing expert opinion to the Court, working with
solicitors, case managers and other professionals.
Highlights of 2024 have included:
January-march
Worcester Operatic and Dramatic Society
Youth Section (WODYS): It was a great start to the
year when ARCOS was honoured to be chosen as
the WODYS Charity of the Yearl ARCOS
Ambassador and client, Poppy Cormack, attended
a rehearsal for The Addams Family Musical and
spoke to the cast before the opening night in
August.
trr
Research and innovation". 2024 saw ARCOS CEO and
Clinical Director, Kay Coombes, collaborate with researchers
and experts in the further development of several long-term
projects including a specialised seat for a child with profound
disabilities- a voice output device to provide a voice for those
without the physical ability to create speech sounds., and
spoon that enables carers to measure the amount of pressure
exerted on the tongue when feeding clients. Thanks to all
involved, especially Tony Rokins of Interface Force
Measurement Solutions, Dr Zac Hickman and the team at Bath
University, Dr Tim Adlam and Trevor Hudson.
Hatchlings: We welcomed several new clutches to the ARCOS
aviary this year. Our flock of fancy pigeons and bantam chickens
always prove popular with clients young and old.
Little Malvern Priory: ARCOS was thrilled to be selected as
the Priory's charity for the month of March 2024. The
congregation raised a remarkable total of £166.671
Collection boxes: Thank you to the many local business that
hosted an ARCOS collection box and to our volunteers running
the scheme. Our generous community raised over £900.00 in
20241 We have collection boxes in many locations - shops big
and small, cafes, bakeries, restaurants, pubs, hotels, solicitors,
a local dentist and even the Great Malvern station booking
office!
Cranfield Trust: ARCOS is grateful to the Cranfield Trust for their
valuable support with two projects in 2024. Bob Lane became a
regular face at the ARCOS Centre sharing his knowledge on
business planning and helping to document our ongoing strategy.
Clive Mitchell provided mentoring to Services Coordinator, Nick
Reid, in preparation for taking on the CEO role from Kay in 2025.

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AprilJune
Board of Trustees: We welcomed a new member to our Board of
Trustees in 2024. Kara Berry offers an important client perspective
as the mum of a child who has attended our SMILE groups. Kara
has a breadth of experien￿ and community knowledge that will
make a significant contribution to ARCOS moving fonvard. We are
immensely grateful to David Kitcat, a dedicated and long-time
Observer of our Board Meetings who sadly retired in 2024. He
continues to be an ambassador for ARCOS and raise money to help
fund our services. Thank you to David for his time and expertise over
the years.
Facial Oral Tract Therapy (F.O.T.T.): Kay Coombes, senior
F.O.T.T. trainer and Claire Fuller, assistant F.O.T.T. trainer
delivered the first four days of training to colleagues from four
Liverpool hospitals. Delegates included Speech and Language
Therapists, Occupational Therapists and Physios working in
critical care. The F.O.T.T. approach taught to the group of 17 will
aid patients with their recovery following neurological trauma.
Head First Conference: Kate Badger, Occupational Therapist
and Nick Reid, servI￿s Coordinator attended the ABI Solutions
2024 Head First Conference: Connecting the Dots held at the
Royal College of Physicians in London. A series of in depth talks
explored the intricate relationships between brain, mind. body and
the environment and their effect on brain injury rehabilitation.
May Holiday Groups: ARCOS in conjunction with Sky Autism
Malvern, held a hugely successful series of May half term holiday
clubs for children with Autism Spectrum Conditions (ASC). Groups
were kept small to allow for a 2..1 ratio of children to staff and
activities were provided with the input of therapists to foster
social interaction.
i*
WODYS Bag Packing: Members ofthe fantastic WODYS group
packed bags for customers in Tesco. St Peters in Wor￿ster.
Thank you to the group for giving up their Saturday morning and
the generous Tesco customers for raising £120.00 in aid of
ARCOSI
Equipment Loan: Kay Coombes and Nick Reid delivered a
Chromebook to an adult with ASC in Bridgnorth who had been
in touch seeking a device to aid his communication. Our
equipment loan service has proved to be a lifeline for those who
want to trial specialist pieces of equipment before purchasing and
those who would be unable to afford equipment themselves.
ri
July-september
Malvern Theatres Changing Places Awareness Day: In
celebration of the Changing Place installed at Malvern Theatres in
2023, ARCOS ran a stall at the anniversary event, talking to the
community about what we do. We demonstrated some of our
equipment including our therapeutic saddle-seated stools which

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promote a stable base of support and a Smartbox
communication
devi
enabling
alternative
and
augmentative aC￿sS to communication.
Holiday Camps and Play Days: Our ever popular summer
scheme was back for a second year and expanded to
include days for younger children. Focusing on children
with ASC these camps were run in conjunction with Sky
Autism Malvern and offered small group activities
promoting interaction and providing some much-needed
respite for parents and carers. The children played team
games, danced. baked, crafted and had a lot of fun in a safe
and understanding environment.
Malvern Skittles League: We were excited to be charity of the
year for a local Skittles League based at Madresfield Club.
Local champion Andy Ledington organises the League and
altogether the teams and spectators raised a fantastic
£1,150.00 for ARCOS, including £500.00 from the Lloyds TSB
Matched Giving scheme.
WODYS Opening Night: ARCOS Ambassador, Poppy
Cormack, and the ARCOS team thoroughly enjoyed the first
performance of The Addams Family Musical at the Swan theatre in
Worcester. It was a knock-out show and an evening of laughs
enjoyed by all. WODYS made an amazing £500.00 for ARCOS from
ticket salesl
Doncaster F.O.T.T. Training: Kay Coombes and Claire Fuller
trained a team of 14 staff from the multi-disciplinary team at
Doncaster and Bassetlaw Hospitals including Speech and
Language
Therapists,
Occupational
Therapists,
Physiotherapists, Rehab Coordinators and Clinical Educators.
The training in F.O.T.T. techniques will be implemented in the
rehabilitation of many patients who come through the critical
care unit.
Kay Coombes, OBE: Kathleen (Kay) Coombes, CEO & Clinical
Director of ARCOS was awarded an OBE in September 2024
and attended the investiture at Windsor Castle to receive the
award from The Princess Royal.
October-December
SMILE developments: Our new SMILE Leader. Simon Smith joined
the team. His enthusiasm shines through in his work with ARCOS,
children and young people. Simon straightaway set up an
afterschool club as well as working with several children individually.
Simon's dedication fits ARCOS perfectly and he has been working
closely with our therapists to develop engaging and therapeutic
activities. Simon will be kept busy taking over the holiday activities
schemel

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Deaf Awareness: ARCOS organised and hosted a series of taster
sessions on deaf awareness and British Sign Language (BSL) with
fully qualified deaf tutor, Zana Collins. Local businesses sent staff
who found Zana's sessions insightful, thought-provoking and full of
practical advice to take away.
Sensory Kit: ARCOS helped Malvem Theatres create a sensory
room for several community events in 2024. Our portable equipment
including a motion detecting light box, disc light, play tent, tunnels
and percussion instruments transformed one of the rooms at
Malvern Theatres into a sensory spa￿.
Christmas Card Shop: The Midlands Charities sold cards,
calendars and gift wrap from the ARCOS Centre in Malvern.
Malvern Town Council Mayor, Councillor Marilyn Birks, opened
the shop in late October and a group of hardworking volunteers
organised by Joan Gibson kept the shop running.
K • T*i!,•
Grants and Donations:
We are grateful for all of the grants and donations received in 2024. They are fully indexed in our
audited accounts attached. Gifts of any amount make a huge difference to the ServI￿S we are able
to provide to our beneficiaries.
Thank you to everyone who is part of the ARCOS family of clients,
volunteers, supporters and staff.
We look fO￿ard to 20251

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THE ASSOCIATION FOR REHABILITATION OF
COMMUNICATION AND ORAL SKILLS (ARCOS) LIMITED
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
TRUSTEES..
J Gurney
Mrs D Maiden
Dr M Stanley
Mrs H Webb
Mrs K Berry- appointed 8 April 2024
Mrs B E Wholey- appointed 8 April 2024
SECRETARY..
Mrs K M Coombes OBE
REGISTERED OFFICE
The registered office is Hatherton Lodge, Avenue Road, Malvem. Worcs WR14 3AG
BANKERS
Barclays Bank plc, High Street, Worcester, WR12QQ
INVESTMENTS
The investment powers are governed by the Trustee Investment Act 1961 (as amended) and the Charities Act 2011
REPORTING ACCOUNTANTS
Boyds Accountants
Britannia Court
5 Moor Street
Worcester
WR13DB
SOLICITORS
Russell & Co
Holland House
Church Street
Malvern
Worcestershire
WR14 2AH
APPROVED BY THE TRUSTEES AND SIGNED ON ITS BEHALF
Mrs K M Coombes OBE
Secretary
Hatherton Lodge
Avenue Road
Malvern
Worcs
WR14 3AG
1st September 2025

ACCOUNTANTS, REPORT TO THE TRUSTEES ON THE UNAUDITED
ACCOUNTS OF THE ASSOCIATION FOR REHABILITATION OF
COMMUNICATION AND ORAL SKILLS (ARCOS)
Page 13
We report on the accounts for the year ended 31 De￿mber 2024 set out on pages 14 to 22.
Respective responsibilities of trustees and reporting accountants
The charity's trustees (who are also the directors for the purposes of company law) are responsible for the
preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under
Section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is required.
Having satisfied ourselves that the charity is not subject to audit under company law and is eligible for
independent examination, it is our responsibility to..
examine the accounts under Section 145 of the 2011 Act
to follow the procedures laid down in the General Directions given by the Charity Commission
(under Section 145{5)(b) of the 2011 Act., and
to state whether particular matters have come to our attention.
Basis of the accountant's report
Our examination was carried out in accordan￿ with the General Directions given by the Charity Commission.
An examination includes a review of the accounting records kept by the charity and a comparison of the
accounts presented with those records. It also includes consideration of any unusual items of disclosures in
the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures
undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is
given as to whether the accounts present a "true and fair view" and the report is limited to those matters set
out in the statements below.
Reporting accountant's statement
In connection with our examination, no matter has come to our attention..
11) which gives us reasonable cause to believe that, in any material respect, the requirements
to keep accounting records in accordance wth Section 386 and 387 of the Companies Act 2006.,
and
to prepare accounts which accord with the accounting records. comply with the accounting
requirements of Sections 394 and 395 of the Companies Act 2006 and with the methods and
principles of the Statement of Recommended Practi￿.. Accounting and Reporting by Charities
have not been met" or
(21 to which, in our opinion, attention should be drawn in order to enable a proper understsnding of the
accounts to be reached.
Boyds Accountants
Britannia Court
5 Moor Street
wOr￿ster
WR13DB
1st September 2025

THE ASSOCIATION FOR REHABILITATION OF
COMMUNICATION AND ORAL SKILLS (ARCOS) LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
Page 14
Unrestricted Restricted
Funds
Funds
Total
2024
Total
2023
Note
INCOMING RESOURCES
Incoming reSoUr￿S from generated funds:
Voluntary income
Activities for generating funds
76.452
1,747
78.199
63,595
140,047
1,747
141,794
134,726
389
135,115
63.595
Incoming resources from charitable activities
Government grants
TOTAL INCOMING RESOURCES
172.797
172,797
194,156
250,996
63,595
314,591
329,271
RESOURCES EXPENDED
Cost of generating funds'.-
Cost of generating voluntary income
Fund raising trading- cost of sales
Charitable activities
Governance costs
35,759
1,190
194,069
14,104
24
35,783
1,190
256,439
14,104
38,131
62,370
297,666
14,387
TOTAL RESOURCES EXPENDED
245.122
62.394
307,516
350,184
NET INCOMING/(OUTGOING)
RESOURCES BEFORE TRANSFERS
5,874
1.201
7,075
(20,913)
Transfer between funds
NETMOVEMENT IN FUNDS
Balances brought forward
At 1 January 2024
5,874
1.201
7,075
(20,913)
32,666
3,367
36,033
56,946
Balances carried forward at 31 December 2024
38,540
4,568
43,108
36,033
The notes on pages 16 to 22 fomi part of these financial statements.

THE ASSOCIATION FOR REHABILITATION OF
COMMUNICATION AND ORAL SKILLS (ARCOS) LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2024
Page15
Note
2024
2023
FIXED ASSETS
Tangible Assets
14,019
20,381
CURRENT ASSETS
Stocks and Work in Progress
Debtors and prepayments
Cash at bank and in hand
10
30,669
60,731
91,400
39,304
53,589
92,893
CREDITORS .. Amounts falling due
within one year
11
53.598
55,648
NET CURRENT ASSETS
37.802
37,245
TOTAL ASSETS LESS CURRENT LIABILITIES
51,821
57,626
PROVISIONS FOR LIABILITIES
12
8,713
21,593
NET ASSETS
43,108
36,033
FUNDS OF THE CHARITY
Unrestricted
Restricted
38,540
4,568
43,108
32,666
3,367
36,033
13
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006
for the year ended 31 December 2024.
The members have not required the charitable company to obtain an audit of its financial statements for
the year ended 31 December 2024 in accordan￿ with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(al ensuring that the charitable company keeps accounting records that comply with Sections 386 and
387 of the Companies Act 2006 and
(bl preparing financial statements which give a true and fair view of the sate of affairs of the charitable
company as at the end of each financial year and of its surplus or deficit for each financial year in
accordance with the requirements of Sections 394 and 395 and which othewise comply with the
requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the
charitable company.
These financial statements have been prepared in accordance with the special provisions of Part 15 of the
Companies Act 2006 relating to smaller charitable companies and with the Financial Reporting Standard
for Smaller Entities (effective April 2008).
The financial statements were approved by the Board of Trustees on 1 September 2025 and were signed on
its behalf by..
Dr M Stanley
Trustee
J Gurney
Trustee

THE ASSOCIATION FOR REHABILITATION OF
COMMUNICATION AND ORAL SKILLS (ARCOS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Page 16
STATEMENT OF TRUSTEES RESPONSIBILITIES
Company law requires the trustees to prepare financial statements for each financial year which give a
true and fair view of the state of affairs of the company and of the surplus or deficit of the company for
that period. In preparing those financial statements, the directors are required to
Select suitsble accounting policies, and then apply them consistently-
Make judgements and estimates that are reasonable and prudent"
State whether applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the financial statements.,
Prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable
accuracy at any time the financial position of the company and to 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.
2 ACCOUNTING POLICIES
a) Basis of preparation
The financial statements have been prepared under the historic convention (except that investments are
shown at market value) in accordance with the Financial Reporting Standard for Smaller Entities (effective
April 2008), the Companies Act 2006 and the requirements of the Statements of Recommended Practice,
Accounting and Reporting by Charities.
The charity has availed itself of Paragraph 3 (3) of Schedule 4 of the Companies Act formats to reflect the
special nature of the Charities activities.
bj Company Status
The charity is a company limited by guarantee. The members of the company are the trustees named on
page 1. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1
per member of the charity.
c} Fund accounting
General funds are unrestricted funds which are available for the use at the discretion of the trustees in
furtherance of the general objectives of the charity and which have not been designated for other
purposes.
Designated funds comprise unrestricted funds that have been set aside by the trustees in furtherance of
the general objectives of the charity and which have not been designated for other purposes. Restricted
funds are funds to be used in accordance with specific restrictions imposed by donors or which have
been raised by the charity for particular purposes. The cost of raising and administering such funds are
charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the
financial statements.
Investment income and gains are allocated to the appropriate fund.

THE ASSOCIATION FOR REHABILITATION OF
COMMUNICATION AND ORAL SKILLS (ARCOS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Page 17
d) Incoming resources
These are included in the Statement of Financial Activities (SOFA) when.. the charity becomes entitled to
the resources,. the trustees are virtually certain they will receive the resources,. and the monetary value
can be measured with sufficient reliability-
Where incoming resources have related expenditure (as with fundraising or contract income} the
incoming resources and related expenditure are reported gross in the SOFA.
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the
resources.
Incoming resources from tsx reclaims are included in the SOFA at the same time as the gift to which they
relate.
Contractual income or perfOrMan￿-re1ated grants are only included in the SOFA once the related goods
or services have been delivered.
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually
realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or
distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming
resources when re￿1Vable.
Donated services and facilities are only induded in incoming resources (with an equivalent amount in
resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material.
The value placed on these resources is the estimated value to the charity of the Servi￿ or facility
re￿ived.
The value of any volunteer help received is not included in the accounts but is described in the trustees,
annual report.
Investment income is included in the accounts when re￿1Vable.
Investment gains and losses includes any gain or loss on the sale of investments and any gain or loss
resulting from revaluing investments to market value at the end of the year.
ej Resources expended
All expenditure is accounted for on an accruals basis and has been classified under headings that
aggregate all costs related to the category. Where costs cannot be directly attributed to particular
headings they have been allocated to activities on a basis consistent with the use of resources. Premises
overheads have been allocated on a floor area basis and other overheads on the basis of the head count.
Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs of
disseminating information in support of the charitable activities. Support costs are those costs incurred
directly in support of expenditure on the objects of the charity and include project management carried out
at headquarters. Management and administration costs are those incurred in connection with
administration of the charity and Complian￿ with constitutional and statutory requirements.

THE ASSOCIATION FOR REHABILITATION OF
COMMUNICATION AND ORAL SKILLS (ARCOS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Page 18
fj Tangible fixed assets and depreciation
Tangible fixed assets are capitalised and included at cost including any incidental expenses of
acquisition. Depreciation is provided on all tangible fixed assets at rates calculated to write off costs on a
straight line basis over their expected useful economic lives as follows..
Office equipment
Therapy equipment
Web site development
15-25 % reducing balance
15_25 % reducing balan
25 % straight line
Expenditure on tangible fixed assets specifically purchased out of funds obtained from donations is
capitalised and depreciated over the useful economic life of the individual assets. Consequently the
balance on the applicable restricted fund will include the net book value of these assets, even though the
incoming funds may have been completely utilised.
g) Stock
Stock has been valued on the basis of the lower of cost and estimated net realisable value.
3 INCOMING RESOURCES
2024
2023
Incoming resources from generated funds".
Voluntary income
Grants & donations - restricted funds
Grants & donations - other
63,595
76,452
140,047
69,800
64,926
134,726
Activities for generating funds
Merchandising income
1,747
389
Incoming resources from charitable activities
Training
Therapy
Expert Witness
34,050
73,308
65,439
172,797
15,245
138,115
40,796
194,156

THE ASSOCIATION FOR REHABILITATION OF
COMMUNICATION AND ORAL SKILLS (ARCOS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Page 19
4 RESOURCES EXPENDED
2024
2023
Costs of generating voluntary Appeals & fundraising
income
Office wages
Telephone and postage
Depreciation
InSUran￿S
Sundry expenses
25,659
7,616
2,166
24
204
114
35,783
27,303
7,814
1,783
1,040
191
38,131
Fundraising trading costs
Materials
1,190
Charitable activities
Training costs
Therapy costs
Pro bono equipment & therapy
Office wages
Travelling expenses
Printing. stationery. phones, IT & postage
Advertising and publicity
Rent, rates, heating and lighting
InSUran￿S
Repairs and renewals
Office equipment rental
Depreciation
Disallowed Input VAT
Professional fees & subscripts.ons
Sundry expenses
Bank charges
18,206
82,508
17,725
68,540
13,469
10,524
18,408
94,852
18,628
70,323
7,406
9,367
1,092
38,484
4,815
5,768
2,264
7,109
9,859
7,285
18,443
5,091
3,005
1,240
6,688
6,428
2,582
456
1,534
256,439
2,004
297,666
Governance costs
Professional fees
Management salaries
14,104
14,387
14,104
14,387

THE ASSOCIATION FOR REHABILITATION OF
COMMUNICATION AND ORAL SKILLS (ARCOS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Page 20
5 SUPPORT COSTS
Fundraising Charitable
activities
activities
Total
2024
Total
2023
Office wages
Rent, rates, heat & light
Insurances
Repairs and renewals
Office equipment rental
Printing and stationery
Telephone, IT & postage
Bank charges
Disallowed Input VAT
Sundry expenses
Depreciation
7.616
68,540
4,611
3,877
3,005
1,240
1,862
8,674
1,534
6,428
458
2,217
102,446
76,156
4,611
4,081
3,005
1,240
1,862
10,843
1,534
6,428
572
2,241
112,573
78,137
9,621
3,824
5,768
2,264
2,235
8,915
2,004
9,859
204
2,169
114
24
10,127
1,855
124,482
6 MISCELLANEOUS EXPENSES
2024
2023
Trustees expenses
Number of trustees who vrfere paid expenses
Nature of the expenses
None
None
Total amount paid
£ None
£ None
2024
2023
Accountants. fees for reporting on the accounts
1,050
1,000
Other fees (for example: advice, consultancy, accountancy
services)paid to the reporting accountants
7 PAID EMPLOYEES
2024
2023
Staff costs
Gross wages, salaries and benefits in kind
Employerfs National Insurance contributions
Pension costs
188,725
5,872
1,213
195,810
183,732
9,345
6,301
199,378
Average number of full-time equivalent employees in the year
2024
2023
The parts of the charity in which
the employees work
Fundraising
Charitable activities
Governan

THE ASSOCIATION FOR REHABILITATION OF
COMMUNICATION AND ORAL SKILLS (ARCOS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Page21
8 TANGIBLE FIXED ASSETS
Leasehold Website
Premises
Design
Offi
Equipment
Therapy
Equipment
Motor
Vehicles
Total
COST
1 January 2024
Additions
Disposals
At 31 December 2024
14,899
121,249
350
160,298
16,000
312,446
350
14.899
121,599
160,298
16,000
312,796
DEPRECIATION
1 January 2024
Charge for the year
Disposals
At 31 December 2024
11,854
762
113,865
3.902
160,298
6,048
2,048
292,065
6,712
12.616
117.767
160,298
8,096
298,777
NET BOOK VALUE
31 De￿mber 2024
2,283
3,832
7,904
14,019
31 De￿mber 2023
3,045
7,384
9,952
20,381
9 STOCKS
2024
2023
stock and Work in Progress
10 DEBTORS
2024
2023
Trade debtors
Prepayments and accrued income
29,615
1,054
30,669
38,225
1,079
39,304
11 CREDITORS . AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade creditors
BOun￿baCk loan
Value Added Tax
other creditors
Accrued charges and deferred income
22,874
10,000
1,659
14,036
5,029
53,598
21,034
10,000
1,953
18,066
4,595
55,648
12 CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024
2023
Bounceback loan - 1 to 2 years
BOun￿baCk loan - 2 to 5 years
Hire Purchase - 1 to 2 years
Hire Purchase - 2 to 5 years
5,833
10,000
5,833
2,880
2,880
21,593
2,880
8,713

THE ASSOCIATION FOR REHABILITATION OF
COMMUNICATION AND ORAL SKILLS (ARCOS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Page 22
13 RESTRICTED INCOME FUNDS
MOVEMENT ON ALL FUNDS
Balan
31.12.23
Balance
31.12.24
Incoming
Outgoing
Allied Dunbar
BBC Children in Need Appeal
BHSF
Britford Bridge Trust
Childwick Trust
Epigoni Trust Fund
Freemasons
Gannett Trust
HSA
Henry Smith
Journalist Charity
Malvern Lions
MHDC
SKY Autism Support
Souter Charitable Trust
St James Place
The Patrick Trust
Trumark Trust
Trust House Charitable Foundation
TSB Foundation
Apportioned support costs - depreciation
10
(3)
(1)
(20)
(4,745)
(1)
(1)
(14)
{3)
{5)
(3)
(21)
{1)
{150)
(7,000)
(2,000)
110,016)
{195)
(10)
{2)
{3)
20
4,745
58
13
22
12
77
44
10
17
56
150
7,000
2,000
10,000
1,200
37
21
1,005
29
39
10
(1,369)
1,049
{1,369)
148
24,194
SMILE PROJECT
Albert Hunt Trust
Baron Davenport Charity
BBC Children in Need
CB & HH Taylor
DMF Ellis Charitable Trust
E&D Cadbury
Fitton Trust
Kildare Trust
Lasletts
National Citizens Service
Percy Bilton
Sir James Roll
Vassillou Family Charitable Trust
302
270
1,876
(76)
{250)
{609)
(1,000)
(3,000)
(2,445)
{121)
(25,616)
(5,000)
(88)
{107)
(29)
141
38,200
226
2,020
1,267
2,000
1,000
3,000
2,500
55
121
846
25,000
5,000
230
509
428
29
35
4,416
421
321
176
4,716
38,500
GRAND TOTAL
3,367
63,595
{62,394)
4,568