2020-12-31-accounts - National Association Of Professionals Concerned With Language Impaired Children

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Registered Charity Number 1032678

National Association of Professionals Concerned with Language Impaired Children (NAPLIC)

Report and Unaudited Accounts

31 December 2020

Incorporating P&W Social Accountants

NAPLIC The report of the trustees for the year ended 31 December 2020

Introduction

The trustees present their annual report and accounts for the year ended 31st December 2020.

Legal and Administrative Details

The National Association of Professionals Concerned with Language Impaired Children (NAPLIC or "The Charity") was created under a constitution adopted 6th November 1993 and was registered with the Charity Commission on 7th February 1994 under registration number 1032678.

Trustees:

The Charity is administered by a committee of Trustees

Derek Burgon Frances Prattent Virginia Martin (resigned 11th July 2020) Debbie White (resigned 11th July 2020) Anna Marie Rhodes Sarah Earl Trish Hicken John Parrott Emma Jordan Stephen Parsons Carolyn Gelenter Cheryl Dyer Mandy Grist Victoria Wadsworth Mary-Jo Speary (appointed 11th July 2020)

Objectives and Activities of the Charity

The charity's principle activities are to promote and develop professional awareness of the special educational needs of language impaired children.

Summary of the main achievements of the charity during the year

Our 2020 conference ‘DLD Moving Forward Together’ was due to be held at Sheffield City Hall on 21[st] March 2020. Due to the developing COVID 19 situation this was changed to an on-line, live streamed event.

We have continued to provide members with 3 newsletters a year and regularly updated information on our website.

Future Plans

Our conference for 2021 is entitled ‘Language: the Bridge Across the Gap’ and will again be live streamed on 8th May due to the ongoing COVID 19 situation.

Our newsletters continue to be produced on a termly basis during the COVID 19 situation.

Committee meetings will continue to be held ‘on-line’ until COVID 19 restrictions allow them to be held in person.

NAPLIC

The report of the trustees for the year ended 31 December 2020

Structure, Governance and Management Nature of the Governing Document and constitution of the charity

The Charity was created under a constitution adopted 6th November 1993. In setting the objectives and planning activities, the trustees have given careful consideration to the Charity Commission's guidance on public benefit.

The methods adopted for the recruitment and appointment of new trustees

The Trustees sit as a Board on a regular basis.

The Board seeks to use the knowledge and skills of those involved. On their appointment each trustee will undergo induction and initial training on NAPLIC's work, policies and procedures as well as trustee’s rights and responsibilities. Further training and mentoring is undertaken by trustees on a needs basis.

Financial Review

Policies on reserves

The reserves that we have set aside provide financial stability and a means for the maintenance or development of our principal activities. We intend to maintain our reserves at a level of up to £30,000.

This figure is based upon:

Our annual running costs.
The cost of running an annual conference.
Possible spending on projects.

We intend to use reserves for the purposes of:

To ensure continuity in the event of a variation in income for example from a drop in membership.
Covering specific liabilities for example a large deficit in conference income.
To pay for specific future projects.
Spending on unforeseen emergencies.

The NAPLIC Committee meet up to four times a year and will review the amount in reserve to ensure that it is adequate to fulfil our continuing obligations.

The reserve policy will also be reviewed at every Annual General Meeting.

Internal Control & Risk Management

The trustees are responsible for the internal controls, and review them on an annual basis. They also actively review the major risks which the charity faces, and review them on a regular basis.

Transactions and Financial position

The Statement of Financial Activities show net incoming resources for the year of £45,193 (prior year: £9,346 ).

The total reserves at the year end of 31 December 2020 stand at £105,730 (prior year: £60,536).

NAPLIC The report of the trustees for the year ended 31 December 2020

Independent Examiner

Mr RB Welch MA FCA Chartered Accountant P&W Social Accountants 10 Newent Road Northfield Birmingham B31 2ED

Bank

Lloyds TSB St Marys Place 162 Northumberland Street Newcastle Upon Tyne NE1 7PR

NAPLIC

The report of the trustees for the year ended 31 December 2020

Statement of Directors' and Trustees' Responsibilities

The Charities Act require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :-

select suitable accounting policies and then apply them consistently;
make 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 charity will continue in business.
state whether applicable accounting standards and statements of recommended practice have been followed , subject to any material
departures disclosed and explained in the financial statements.

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are also responsible for the contents of the trustees' report, and the responsibility of the independent examiner in relation to the trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no inconsistencies with the figures disclosed in the financial statements.

Method of preparation of accounts

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime Part 15 Companies Act 2016, in accordance with the Financial Reporting Standard for Smaller entities effective January 2015 and The Statement of Recommended Practice for Accounting and Reporting by Charities (the 2015 SORP).

This report was approved by the board of trustees on 13th July 2021

D Burgon Treasurer

Independent Examiner' Report to the Trustees of NAPLIC

Respective Responsibilities of trustees and examiner

select suitable accounting policies and then apply them consistently;
make 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 charity will continue in business.
state whether applicable accounting standards and statements of recommended practice have been followed - subject to any material departures disclosed and explained in the financial statements.

Basis of independent examiner's statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that in, any material respect, the requirements:

to keep accounting records in accordance with section 130 of the Charities Act; and
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met.

Mr RB Welch MA FCA Chartered Accountant P&W Social Accountants 10 Newent Road Northfield Birmingham B31 2ED

Date: 13th July 2021

NAPLIC

Statement of Financial Activities for the year ended 31 December 2020

Note Incoming resources *Income from* Charitable activities 2 Other trading activites Total incoming resources Resources expended on charitable activities 3 Total resources expended Net movement in funds Reconciliation of funds *Total funds brought forward* 9 Total Funds carried forward 9	Unrestricted Unrestricted and Total and Total Funds Funds 2020 2019 £ £ 67,872 37,112 1,700 2,003 69,572 39,115 24,379 29,769 24,379 29,769 45,193 9,346 60,536 51,190 105,729 60,536

The net movement in funds referred to above is the net incoming resources as defined in the SORP and is reconciled to the total funds as shown in the Balance Sheet as required by the SORP paragraph 4.60.

All activities derive from continuing operations

NAPLIC Balance Sheet as at 31 December 2020 Note Current assets Debtors 7 1,125 Cash at bank and in hand 105,384 Current liabilities Creditors due within one year 8 (780) Net assets *The funds of the charity :* Unrestricted funds 9 80,729 Restricted funds 9 25,000 Total charity funds	2020 £ 2,357 65,294 106,509 (7,115) (780) 105,729 60,536 105,729	2019 £ 67,651 (7,115) 60,536 60,536

This report was approved by the board of trustees on 13th July 2021

D Burgon Treasurer

NAPLIC Notes to the Accounts For the year ended 31st December 2020

1 General Information

NAPLIC is a charity registered and domiciled in England. Its principal activity is to promote and develop professional awareness of the special educational needs of language impaired children. The contact address is 32 Murray Road, Wallsend, NE28 0LY.

2 Accounting Policies

Basis of accounting policies

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)'.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy,

Reporting currency

The financial statements are presented in £ Sterling, its functional currency and rounded to the nearest £.

Revenue recognition

Income is accounted for on a receivable basis.Where income is invoiced or received that relates to subsequent periods, income is treated as deferred income.

Recognition of liabilities

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure on charitable activities includes the direct costs of providing services and running project, including the annual conference.

Taxation

The charity is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only. Value Added Tax is not recoverable by the company, and is therefore included in the relevant costs in the Statement of Financial Activities.

Financial instruments

The charity only has basic financial assets and liabilities of a kind that qualify as basic financial instruments. These are initially recognised at transaction value and subsequently measured at their settlement value.

NAPLIC Notes to the Accounts For the year ended 31st December 2020

3 Income from charitable activities Conference Income Subscriptions Raising Awareness of DLD Income Communication Consortium Grant Other Income 4 Resources expended on charitable activities Conference Costs Support Costs	2020 £ 28,844 10,313 3,531 25,000 184 67,872 2020 £ 17,971 6,408 24,379	2019 £ 23,246 10,668 2,998 - 200 37,112 2019 £ 24,463 5,306 29,769

Included in conference costs were £166 (2019: £1,513) paid in expenses to 1 Trustee (2019:11 Trustees). The expenses related to the reimbursement of travel and accommodation costs in connection to planning the conference.

5 Support costs Accountancy fees Committee costs Paypal costs External meeting costs Sundries Website development Raising Awareness of DLD costs	2020 £ 750 422 519 1,229 1,004 988 1,496 6,408	2019 £ 841 1,575 437 382 1,143 877 51 5,306

Included in committee and external meeting costs were £451 (2019: £1,278) paid in expenses to 9 (2019:12) Trustees. The expenses related to reimbursement of travel costs to regular commitee meetings.

6 Trustees

Trustees receive no remuneration for their services. Where claimed, expenses for travel and subsistence are reimbursed. The amount claimed in the period is disclosed in notes 4 and 5.

7

Debtors Conference prepayments	2020 £ 1,125 1,125	2019 £ 2,357 2,357

NAPLIC Notes to the Accounts

For the year ended 31st December 2020

8 Creditors due within one year

Accruals Deferred Income	780 - 780	780 6,335 7,115

9 Particulars of Individual Funds and analysis of assets and liabilities representing funds

At 31 December 2020 Current Assets Current Liabilities The individual funds included above are :- Communication Consortium Grant Unrestricted Fund	Funds at 2019 £ - 60,536 60,536	Unrestricted funds £ 81,509 (780) 80,729 Movements in Funds as below £ 25,000 20,193 45,193	Restricted funds £ 25,000 - 25,000 Transfers Between funds £ - - -	Total Funds £ 106,509 (780) 105,729 Funds at 2020 £ 25,000 80,729 105,729

Analysis of movements in funds as shown in the table above

Communication Consortium Grant Unrestricted Fund	Incoming Resources £ 25,000 44,572 69,572	Outgoing Resources £ - (24,379) (24,379)	Movement in funds £ 25,000 20,193 45,193

Communication Consortium Grants Programme

This project, funded by the Rayners Special Educational Trust has four streams:

Developing online learning about Developmental Language Disorder (DLD) for professionals.
Developing information for families on DLD.
Creating a list of DLD specialist provision.
Creating videos to raise awareness of DLD.