Registered Charity Number 1032678
National Association of Professionals Concerned with Language Impaired Children (NAPLIC)
## Report and Unaudited Accounts
31 December 2022
Incorporating P&W Social Accountants
## **NAPLIC**
## **The report of the trustees for the year ended 31 December 2022**
## **Introduction**
The trustees present their annual report and accounts for the year ended 31st December 2022.
## **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.
The Charity is administered by a committee of Trustees
Derek Burgon Frances Prattent Anna Marie Rhodes (resigned 7th July 2022 ) Sarah Earl Trish Hicken Emma Jordan Stephen Parsons Carolyn Gelenter Cheryl Dyer Mandy Grist Victoria Wadsworth Mary-Jo Speary Sarah Clarke Rhi O'Gordon
## **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**
We have continued to provide members with 3 newsletters a year and regularly updated information on our website.
Committee meetings, held quarterly, continued ‘on-line’ due to the COVID 19 situation
- Creating on-line learning on Developmental Language Disorder (DLD) for professionals.
- Creating information on DLD for parents.
- Creating a list of DLD provision in the UK.
- Creating a range of explanatory animations on DLD.’
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**NAPLIC The report of the trustees for the year ended 31 December 2022**
## **Future Plans**
Our newsletters continue to be produced on a termly basis.
Committee meetings are continuing on-line and we hope to re-convene in person at some point in 2023
## **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.
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## **NAPLIC**
## **The report of the trustees for the year ended 31 December 2022 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 £36,708(prior year: £35,093 ).
The total reserves at the year end of 31 December 2022 stand at £115,497 (prior year: £102,968). Restricted reserves at the year end stand at £7,801 (prior year: £9,001).
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## **NAPLIC**
**The report of the trustees for the year ended 31 December 2022**
## **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
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## **NAPLIC**
## **The report of the trustees for the year ended 31 December 2022**
## **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 2016 and The Statement of Recommended Practice for Accounting and Reporting by Charities (the 2019 SORP).
This report was approved by the board of trustees on 11th April 2023
## **D Burgon Treasurer**
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**Independent Examiner' Report to the Trustees of NAPLIC**
## **Respective Responsibilities of trustees and examiner**
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.
## **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: 11th April 2023
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## **NAPLIC**
## **Statement of Financial Activities for the year ended 31 December 2022**
|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**
**_Funds brought forward_**
9
**Funds carried forward**
9|**Unrestricted Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**2022**
**£**
35,653
-
35,653
1,600
-
1,600
**37,253**
**-**
**37,253**
24,379
1,200
25,579
24,379
1,200
25,579
12,874
(1,200)
11,674
102,968
9,001
111,969
**115,842**
**7,801**
**123,643**|**Total**
**Funds**
**2021**
**£**
34,243
850
**35,093**
28,853
28,853
6,240
105,729
**111,969**|
|---|---|---|
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**
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|**NAPLIC**
**Balance Sheet**
**as at 31 December 2022**
Note
**Current assets**
Debtors
7
545
Cash at bank and in hand
123,962
**Current liabilities**
Creditors due within one year
8
(864)
**Net assets**
**_The funds of the charity :_**
Unrestricted funds
9
115,842
Restricted funds
9
7,801
**Total charity funds**|**2022**
**£**
780
111,989
124,507
(800)
(864)
**123,643**
102,968
9,001
**123,643**|**2021**
**£**
112,769
(800)
**111,969**
**111,969**|
|---|---|---|
This report was approved by the board of trustees on 11th April 2023
## **D Burgon Treasurer**
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## **NAPLIC Notes to the Accounts For the year ended 31st December 2022**
## **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 revised 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.
## **Debtors and Prepayments**
Trade and other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid net of any discounts.
## **Crediitors**
Creditors are recognised where the charity has a present obligation arising from a past event that will probably result in the transfer of funds to a third party and the amount due to settle can be measured reliably.
## **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.
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## **NAPLIC Notes to the Accounts For the year ended 31st December 2022**
|**3**
**Income from charitable activities**
Conference Income
Subscriptions
Raising Awareness of DLD Income
Other Income
Interest Received
**4**
**Resources expended on charitable activities**
Conference Costs
Support Costs
TCT Costs|**2022**
**£**
14,596
13,003
7,457
400
197
35,653
**2022**
**£**
11,566
12,813
1,200
25,579|**2021**
**£**
16,495
13,913
3,662
173
34,243
**2021**
**£**
6,999
5,855
15,999
28,853|
|---|---|---|
£752.05 on committee expenses for conference. That would be for 12 committee members to travel to conference in Sheffield to run the event. In 2021 we had no expenses at all as the event was run ‘on-line’.
|**5**
**Support costs**
Accountancy fees
Committee costs
Paypal costs
External meeting costs
Events and Training
Sundry
Website development
Raising Awareness of DLD costs|**2022**
**£**
864
92
327
750
4,438
642
1,706
3,994
12,813|**2021**
**£**
784
442
575
1,083
2,971
5,855|
|---|---|---|
£92.14 on committee(trustee) expenses, very little in comparison to pre-Covid times. Generally on admin items. In 2022 all of our committee meetings were ‘on-line’ so no travel expenses at all. In 2021 we spent nothing on committee expenses as all.
£750 on sending selected committee members to represent NAPLIC at meetings with some partner organisations as their meetings started up again. In 2021 we spent £575 on these as some meetings started by the end of the year.
## **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**|**2022**|**2021**|
|---|---|---|---|
|||**£**|**£**|
||Conference debtors|**545**|**780**|
||Conference prepayments|||
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**NAPLIC Notes to the Accounts For the year ended 31st December 2022**
780
545
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## **NAPLIC Notes to the Accounts**
**For the year ended 31st December 2022**
## **8 Creditors due within one year**
|Accruals|864
864|800
800|
|---|---|---|
|**9**
**Particulars of Individual Funds and analysis of assets and liabilities representing funds**
**At 31 December 2022**
**Unrestricted**
**Restricted**
**funds**
**funds**
**£**
**£**
Current Assets
114,978
7,801
Current Liabilities
864
-
115,842
7,801|**Total**
**Funds**
**£**
122,779
864
123,643|
|---|---|
## **The individual funds included above are :-**
|**Funds at**
**2,021**
**£**
Communication Consortium Grant
-
Unrestricted Fund
111,969
111,969
**Analysis of movements in funds as shown in the table above**
Communication Consortium Grant
Unrestricted Fund|**Movements**
**in**
**Funds**
**as below**
**£**
(1,200)
12,874
11,674
**Incoming**
**Resources**
**£**
-
37,253
37,253|**Transfers**
**Between**
**funds**
**£**
-
-
-
**Outgoing**
**Resources**
**£**
(1,200)
(24,379)
(25,579)|**Funds at**
**2,022**
**£**
(1,200)
124,843
123,643
**Movement**
**in funds**
**£**
(1,200)
12,874
11,674|
|---|---|---|---|
## **Communication Consortium Grants Programme**
This project, funded by the Rayners Special Educational Trust has four streams:
1. Developing online learning about Developmental Language Disorder (DLD) for professionals.
2. Developing information for families on DLD.
3. Creating a list of DLD specialist provision.
4. Creating videos to raise awareness of DLD.
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## **NAPLIC**
**Notes to the Accounts For the year ended 31st December 2022**
## **9 Particulars of Individual Funds and analysis of assets and liabilities representing funds** _**(continued)**_
|**Comparative Year**
**At 31 December 2021**
Current Assets
Current Liabilities
**The individual funds included above are :-**
**Funds at**
**2019**
**£**
Communication Consortium Grant
-
Unrestricted Fund
105,729
105,729
**Analysis of movements in funds as shown in the table above**
Communication Consortium Grant
Unrestricted Fund|**Unrestricted**
**funds**
**£**
103,768
(800)
102,968
**Movements**
**in**
**Funds**
**as below**
**£**
(15,999)
22,239
6,240
**Incoming**
**Resources**
**£**
35,093
35,093|**Restricted**
**funds**
**£**
9,001
-
9,001
**Transfers**
**Between**
**funds**
**£**
-
-
-
**Outgoing**
**Resources**
**£**
(15,999)
(12,854)
(28,853)|**Total**
**Funds**
**£**
106,509
(800)
105,709
**Funds at**
**2020**
**£**
(15,999)
127,968
111,969
**Movement**
**in funds**
**£**
(15,999)
22,239
6,240|
|---|---|---|---|
## **10 Controlling Party**
The Charity is under the control of the Trustees.
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