sign-_.
chawity nD." 103978B
along
2021
ANNUAL REPORT

**ANNUAL REPORT 2021** 

## **Registered company number: 02922636 (England and Wales) Registered Charity number: 1039788** 


## **Annual Report and Financial Statements** 

## **st for the year ended 31 December 2021** 

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2021. The trustees have adopted the provisions of 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). 

## **Front Cover: UNCERTAIN** 

## **Working flat hand (palm in, pointing forward) rests on palm of supporting flat hand (palm up, pointing in) and wavers from side to side.** 

## **SIGNALONG** 

**1 Old Winery Business Park Cawston Norwich Norfolk NR10 4FE** 

_**www.signalong.org.uk**_ 



**ANNUAL REPORT 2021** 

## **Contents** 

|Mission Statement|page|3|
|---|---|---|
|Introduction|page|5|
|Trustees’ Report|page|6|
|Company Information|page|13|
|Independent Financial Examiner’s Report|page|15|
|Statement of Financial Activities|page|16|
|Balance Sheet|page|17|
|Notes to the Financial Statements|page|19|
|Detailed Statement of Financial Activities|page|26|





**ANNUAL REPORT 2021** 

## **Mission Statement of** 

## **SIGNALONG The Communication Charity** 

## _**Signalong is committed to empowering children and adults with impaired communication to understand and express their needs, choices and desires by providing vocabulary for life and   learning**_ 

## **Aims** 

- Greater fulfilment of potential 

- Greater independence 

- Reduction in disturbed and challenging behaviour 

- Improvement in self-esteem 

- Improved relationships 

## **Signalong strives to achieve this** 

- by developing and promoting augmentative communication (manual signs, symbols, picture resources) 

- by researching and publishing sign vocabulary 

- by developing appropriate language resources for children with special needs 

- by providing resources to assist literacy and education 

- by teaching communication techniques to anyone living or working with people with impaired communication 

- by working with other organisations and individuals in this field 

- by freely offering advice to parents and professionals 

3 



**ANNUAL REPORT 2021** 

## **Introduction** 

Signalong is a sign-supported communication system designed for children and adults who have speech and language difficulties. Most users have learning disabilities or autism spectrum disorders, but the system is available to anyone who needs signing, including those with physical disabilities or hearing impairment. Increasingly, Signalong is being used with children who are deaf and also have a learning disability because BSL is too complex. Signalong continues to be used with learners who have English as an additional language. 

It is based on a consistent method of analysing and presenting signs, mostly drawn from British Sign Language, which enables users to select vocabulary relevant to their own situations. This avoids the need to constantly update sign vocabulary by attending further classes where many of the signs taught will be redundant and quickly forgotten through lack of use. By focusing on skills and providing a large library of 9,000 signs, Signalong is cost-effective and represents good value for money. In addition, the Signalong methodology of handshape, orientation, placement and movement enables you to translate idiosyncratic signs in a consistent manner. 



Signalong was first published in 1992 at a Kent school for children with severe learning difficulties and its founders were two teachers and a speech and language therapist. Due to its success, Signalong became a registered charitable company limited by guarantee in 1994. 

The sign vocabulary is supported by diagrams, and the charity actively co-operates with expert organisations and individuals in the field of education, IT and child protection to increase the range of resources available. Its publishing activities are supported by a growing national network of registered Tutors and a free sign research and advice service for users. 

Signalong provides a range of training courses including Workshops, Introductory, Foundation, Foundation Extension, Signalong Training Assistant and Tutor Training for those who wish to train others. In addition, Signalong produce resources to assist those with communication difficulties and English as an additional language. 

5 



**ANNUAL REPORT 2021** 

## **Objectives and Activities** 

The principal activity of the charity has always been the engagement in the relief of suffering and the advancement of the education and communication skills of people with learning difficulties and speech, language and communication needs. Signalong is committed to empowering children and adults with impaired communication to understand and express their needs, choices and desires by providing vocabulary for life and learning. 


Signalong activities include developing and promoting augmentative communication (manual signs, symbols, picture resources), researching and publishing sign vocabulary, developing appropriate language resources for children with special needs, providing resources to assist literacy and education, teaching communication techniques  to  anyone living  or  working  with  people  with  impaired communication working with other organisations and individuals in this field and freely offering advice to parents and professionals. 

The charity's policies for achieving these objectives are as set out in the mission statement on page 3. The charity is controlled by its governing document, the memorandum and articles of association and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. 

## **Development** 

With the pandemic continuing into 2021, good communication remained important to those who struggle to communicate their feelings, choices and needs. 

Additional resources were added to Freebie Friday to support home schooling during lockdown and made accessible throughout the year. We continued to add videos to the Sign Library and update and improve illustrations in our range of manuals. 

To make our vocabulary accessible to as many people as possible, we reduced the cost of our dictionary, which contains basic vocabulary from Phase 1 – 4 for the whole year. In 2022 we will update the contents and place an order with our local printing company. 


6 



**ANNUAL REPORT 2021** 


In 2020 we had 3706 signed up users of the Sign Library and by the end of 2021, this had increased to 5731. 

Work has commenced on providing an Android version of the Sign Studio App and we hope that it will be ready to launch by the middle of next year. 


The new online member’s area on our website is live and Tutors are enjoying submitting their course notifications and registration applications at a time which is convenient to them. We continue to offer a paper based option but encourage Tutors to scan and email rather than use the postal system. 


With Covid lockdowns and instruction to work from home where possible, we purchased 2 laptops to enable this and intend to purchase an additional in 2022 so that all staff have a laptop. 


We changed online payment gateway provider in September to Stripe which is easier to use, more efficient and cheaper than our previous providers. 

7 



**ANNUAL REPORT 2021** 

## **Training** 


Public confidence on attending gatherings did not return and whilst we initially advertised face to face training, we soon reverted to online courses using Zoom and Teams throughout 2021. Tutors also began to deliver online training courses resulting in an increase on the number of courses to 150 Foundation courses, 41 Introductory and 234 Workshops training over 3,000 participants. 

_**“I just wanted to let you know why I will not be renewing my Tutor registration. After 38 years teaching in Special Schools, I am retiring at the end of term. I can honestly say that being a Signalong Tutor and running numerous courses has been one of the highlights of my career. I have promoted the benefits of signing for many years and seen so many children and young people’s communication skills grow and develop.**_ 

_**I thank you for enabling the training of 5 more Signalong Tutors at Linwood School recently. I am confident that they will continue to champion the use of Signalong within our organisation. I wish Signalong the very best in the future and feel proud and honoured that I have been part of its ongoing journey.**_ 

## _**With all best wishes, Jo”**_ 

The introduction of the Fast Track Foundation course allowed organisations, who were unfamiliar with Signalong, to upskill staff in preparation of attending the Tutor Training programme. The success of these courses contributed to the increased number of Tutor Training courses to 13, resulting in 62 additional Tutors. At the end of the year, the total number of registered Tutors was 373. 

Regional conferences were due to take place in Swindon, Norwich and Lothian in Scotland but were all held online to maintain the safety of our Tutors and those they support. 

## **Charitable Fund** 

Signalong operate a charitable fund and 2.5% of our annual income is allocated to donating goods and services to those who require assistance with training fees and resources. If you or anyone you know would benefit from a charitable donation, please do not hesitate to contact us. Stephanie Douglas, a parent of a child with communication difficulties was awarded the Signalong Scholarship in 2019 and finally participated in the Tutor Training programme this year free of charge. 


We continued to show our support to the work of the NHS during the pandemic with 5 Speech & Language Therapists and Assistants training as Tutors at a significantly reduced fee. 

In total, Signalong donated £8,530 in manuals, posters and Sign Library subscriptions. 

8 



**ANNUAL REPORT 2021** 

## **Financial** 


At the beginning of the year, we were given an additional £2,000 Business Support Grant from Broadland District Council. Once again, we did not use the Government Job Retention Scheme for any member of staff and there was no reduction in contractual hours. 

Despite Covid-19 and the financial impact on our income, at year end we saw a surplus of £42,759. Sales of publications started to recover and were 25% up on the previous year and training courses also saw the same increase. 


**----- Start of picture text -----**<br>
Comparison 2021 over 2020<br>250,000<br>200,000<br>150,000<br>100,000<br>50,000<br>0<br>Actual 2021 Prior Year 2020<br>**----- End of picture text -----**<br>



**----- Start of picture text -----**<br>
Income Split 2021 Income Split 2020<br>26 2,013 717 0 [5,045] 247<br>64,968 55,581<br>146,318 120,565<br>Donations Training & Conferences Donations Training & Conferences<br>Publications Financial Overview Investment/Misc Income/ Grants Publications Online Subs/DVD/CD<br>Investment/Misc Income/ Grants<br>**----- End of picture text -----**<br>


9 



**ANNUAL REPORT 2021** 

## **Reserves Policy** 


Whilst smaller organisations are less likely to hold up to 3 months reserves than larger organisations, the Trustees have considered the charity's need for reserves in line with the guidance issued by the Charity Commission. They consider that the charity should endeavor to maintain general funds of an amount approximating to   three months' direct running costs, which is now £45,584. This has once again been achieved. Signalong used their income to support the running costs of the charity in 2021 and did not need to access the reserve fund. 

## **Plans for the Future** 

Before the pandemic we were already researching mental health vocabulary and now this is even more essential. Any of us can suffer from mental health problems and figures suggest one in four of us can be affected annually. The chances of experiencing mental health problems when you have learning disabilities can be higher, with some studies suggesting it could be double the level of the general population. 

Children with a learning disability can also be four and a half times more likely to have a mental health problem than those without. Signalong Mental Health Vocabulary manual will be available early next year. 

_**“Continuing Professional Development (CPD) enables learning to become conscious and proactive, rather than passive and reactive. CPD is the holistic commitment of professionals towards the enhancement of personal skills and proficiency throughout their careers.**_ 

_**Engaging in Continuing Professional Development ensures that both academic and practical qualifications do not become outdated or obsolete; allowing individuals to continually ‘up skill’ or ‘re-skill’ regardless of occupation, age or educational level”. ***_ 

***source cpd.co.uk** 

Some organisations will only permit staff to undertake CPD accredited training courses and Signalong will be applying for CPD accreditation in 2022. This will enable our network of Tutors to offer Foundation, Introductory courses and Workshops at 15, 8 and 3 CPD points. 


Schools and establishments want to highlight that they are using Signalong and therefore we will be offering a Signalong Friendly membership scheme at bronze, silver and gold levels. The scheme will offer members discounts on resources and training and access to the Sign Library. 

10 



**ANNUAL REPORT 2021** 

April 9[th] 2022 will be the 30[th] anniversary of the publication of Phase 1. Since its launch, we have sold over 64,000 copies and it is the most frequently used manual in training courses. Whilst our original intention was to hold a large conference, the uncertainty surrounding Covid - 19 has meant this is not possible. However, we will be celebrating with generous discounts and launching new products and benefits throughout the month. 


## **Organisation and Governance** 

The charity remains reliant on its main asset, its intellectual property; the library of signs and the techniques of how they are catered to our members' needs and taught by our Tutors. 

The board have been invaluable to the smooth operation of the charity. The Chairman, John Franklin, has continued to advise and provide IT support. Nigel Stancliffe has monitored expenditure, Michelle Songest has ensured that we follow government guidelines on Covid and Andy Evans has contributed to the development of the charity from an educational perspective. We also value the input of experienced Signalong Tutors Bev McCue, Jonathan Tate and Shahnaz Ashraf. 

The charity is organised so that the Board meets regularly to manage its affairs. Board meetings have been held quarterly with the implementation of a Code of Conduct to the Board of Trustees to ensure that they respect and uphold the values of Signalong. 

## **Governing Document** 

The charity is a charitable company limited by guarantee and was set up on the 26[th] April 1994. It is governed by a Memorandum and Articles of Association. This is managed on a day to day basis by a Chief Executive Officer. 

## **Trustee Induction and Training** 

Advice for trustees published by the Charity Commission is given to new Board members and new guidance is notified and made available at Board meetings. Board members have free access to all members of staff to ensure that they can be fully aware of the activities and methods of the charity. There is an identified need for further input to the Board from people outside the field of special needs, although these have proved difficult to recruit. In the event of such people being appointed to the Board, a programme of familiarisation with the charity and its work will be put into effect, and the Charity Commission advice will be given to them. 

11 



**ANNUAL REPORT 2021** 

## **Organisation** 

The charity is an Association of Members, the business of which is governed by the Board who may exercise all powers of the Association. The Board of Trustees consists of no less than three and no more than ten members and is responsible for ultimate strategic decisions, having regard to advice from the senior management of the charity. The members of the Board are set out in the section of this report entitled "Directors". 

Membership of the charity is by subscription, and all registered Signalong Tutors are automatically enrolled. Current membership stands at 380. 

12 



SIGNALONG THE COMMUNICATION CHARITY 

## REPORT OF THE TRUSTEES 

FOR THE YEAR ENDED 31 DECEMBER 2021 

## **STRATEGIC REPORT** 

## **Future plans** 

Before the pandemic we were already researching mental health vocabulary and now this is even more essential. Any of us can suffer from mental health problems and figures suggest one in four of us can be affected annually. The chances of experiencing mental health problems when you have learning disabilities can be higher, with some studies suggesting it could be double the level of the general population. 

Children with a learning disability can also be four and a half times more likel y to have a mental health problem than those without. 

Signalong Mental Health Vocabulary manual will be available early next year. 

Some organisations will only permit staff to undertake CPD accredited training courses and Signalong will be applying for CPD accreditation in 2022. This will enable our network of Tutors to offer Foundation, Introductory courses and Workshops at 15, 8 and 3 CPD points. 

Schools and establishments want to highlight that they are using Signalong and therefore we will be offering a Signalong Friendly membership scheme at bronze, silver and gold levels. The scheme will offer members discounts on resources and training and access to the Sign Library. 

April 9 2022 will be the 30th anniversary of the publication of Phase 1. Since its launch, we have sold over 64,000 copies and it is the most frequently used manual in training courses. Whilst our original intention was to hold a large conference, the uncertainty surrounding Covid - 19 has meant this is not possible. However, we will be celebrating with generous discounts and launching new products and benefits throughout the month of April. 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Governing document** 

The charity is a charitable company limited by guarantee and was set up on the 26th April 1994. It is governed by a Memorandum and Articles of Association. This is managed on a day to day basis by a Chief Executive Officer. 

## **Recruitment and appointment of new trustees** 

Advice for trustees published by the Charity Commission is given to new board members and new guidance is notified and made available at Board meetings. Board members have free access to all members of staff to ensure that they can be fully aware of the activities and methods of the charity. There is an identified need for further input to the Board from people outside the field of special needs, although these have proved difficult to recruit. In the event of such people being appointed to the Board, a programme of familiarization with the charity and its work will be put into effect, and the Charity Commission advice will be given to them. 

## **Organisational structure** 

The charity is an Association of Members, the business of which is governed by the Board who may exercise all powers of the Association. The Board of Trustees consists of no less than 3 and no more than 10 members and is responsible for ultimate strategic decisions, having regard to advice from the senior management of the charity. The members of the Board are set out in the section of this report entitled "Directors". 

Membership of the charity is by subscription, and all registered SIGNALONG Tutors are automatically enrolled. Current membership stands at 380. 

The charity remains reliant on its main asset, its intellectual property; the library of signs and the techniques of how they are catered to our members' needs and taught by our Tutors. 

The board have been invaluable to the smooth operation of the charity. The Chairman, John Franklin, has continued to advise and provide IT support. Nigel Stancliffe has monitored expenditure, Michelle Songest has ensured that we follow government guidelines on Covid and Andy Evans has contributed to the development of the charity from an educational perspective. We also value the input of experienced Signalong Tutors Bev McCue, Jonathan Tate and Shahnaz Ashraf. 

The charity is organised so that the Board meets regularly to manage its affairs. Board meetings have continued to be held quarterly with the implementation of a Code of Conduct to the Board of Trustees to ensure that they respect and uphold the values of Signalong. 

13 



SIGNALONG THE COMMUNICATION CHARITY 

## REPORT OF THE TRUSTEES 

FOR THE YEAR ENDED 31 DECEMBER 2021 

## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number** 02922636 (England and Wales) 

## **Registered Charity number** 

1039788 

## **Registered office** 

1 Old Winery Business Park Cawston Norwich Norfolk NRI0 4FE 

## **Trustees** 

A Evans J Franklin (Chair) M Songest B McCue N Stancliffe J Tate S Ashraf 

**Company Secretary** T Goode 

## **Independent     Examiner** 

Stephen Hill Partnership Limited 139- 141 Watling Street Gillingham Kent ME7 2YY 

## **Bankers** 

CAF Bank Limited 25 Kings Hill Avenue West Malling Kent 

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. 

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 21 June 2022 and signed on the board's behalf by: 


T Goode - Secretary 

14 



## INDEPENDENT EXAM INER'S REPORT TO THE TRUSTEES OF SIGNALONG THE COMMUNICATION CHARITY 

Independent examiner's report to the trustees of Signalong The Communication Charity ('the Company') I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2021. 

## **Responsibilities and basis of report** 

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). 

Having satisfied myself that the accounts of the Company are not required to be audited under Part I6 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 (' the 2011 Act'). In carrying out my examination I have followed the directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. 

## **Independent examiner's statement** 

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 

1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 

3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or 

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 


Stephen H ill  Partnership Limited Stephen Hill Partnership Limited 139-141 Watling Street Gillingham Kent ME7 2YY 

21 June 2022 

15 



SIGNALONG THE COMMUNICATION CHARITY 

## STATEMENT OF FINANCIAL ACTIVITIES 

FOR THE YEAR ENDED 31 DECEMBER 2021 

|Notes<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>**Charitable activities**<br>Charitable activities<br>Other trading activities<br>2<br>Investment income<br>3<br>**Total**<br>**EXPENDITURE ON**<br>Raising funds<br>**Charitable activities**<br>Charitable activities<br>Governance costs<br>**Total**<br>**NET INCOME**<br>**RECONCILIATION OF FUNDS**<br>**Total funds brought forward**<br>**TOTAL FUNDS CARRIED FORWARD**|Unrestricted<br>funds<br>Restricted<br>fund<br>2021<br>Total<br>funds<br>2020<br>Total<br>funds<br>£<br>£<br>£<br>£<br>717<br>717<br>247<br>2,000<br>2,000<br>5,000<br>211,312<br>211,312<br>176,146<br>13<br>13<br>45|
|---|---|
||214,042<br>214,042<br>181,438<br>28,673<br>28,673<br>25,394<br>140 ,602<br>140 ,602<br>146,048<br>2,008<br>2,008|
||171,283<br>171,283<br>17 1,442|
||42,759<br>42,759<br>9,996<br>130,824<br>130,824<br>120,828|
||173,583<br>173 ,583<br>130,824|



The not es form part of these financial statements 

16 



## SIGNALONG THE COMMUNICATION CHARITY 

## BALANCE SHEET 

## 31 DECEMBER 2021 

|Notes<br>**FIXED ASSETS**<br>Intangible assets<br>8<br>Tangible assets<br>9<br>**CURRENT ASSETS**<br>Stocks<br>10<br>Debtors<br>11<br>Cash at bank and in hand<br>**CREDITORS**<br>Amounts falling due within one year<br>12<br>**NET CURRENT ASSETS**<br>**TOTAL ASSETS LESS CURRENT**<br>**LIABILITIES**<br>**NET ASSETS**<br>**FUNDS**<br>13<br>Unrestricted funds<br>**TOTAL FUNDS**|Unrestricted<br>Restricted<br>funds<br>fund<br>£<br>£<br>16,377<br>1,760|2021<br>2020<br>Total<br>Total<br>funds<br>funds<br>£<br>£<br>16,377<br>20,209<br>1,760<br>1,567|
|---|---|---|
||18.137<br>12,444<br>25,903<br>167,662|18,137<br>21,776<br>12,444<br>9,138<br>25,903<br>20,813<br>167,662<br>136,820|
||206,009<br>(50,563)|206,009<br>166,771<br>(50,563)<br>(57,723)|
||1 55,446|155,446<br>109 ,0 48|
||173,583|173,583<br>I 30,824|
||173,583|173,583<br>130,824|
|||173,583<br>130 ,824|
|||1 73,583<br>130,824|



The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2021. 

The members have not  required  the  company  to  obtain  an  audit  of  its  financial  statements  for  the  year  ended 31 December 2021 in accordance with Section 476 of the Companies Act 2006. 

## The trustees acknowledge their responsibilities for 

- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and 

- (b) preparing financial statements which give a true and fair view of the state 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 otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. 

The notes form part of these financial statements 

17 

continued ... 



SIGNALONG THE COMMUNICATION CHARITY 

## BALANCE SHEET - continued 31 DECEMBER 2021 

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. 

The financial statements were approved by the Board of Trustees and authorised for issue on 21 June 2022 and were signed on its behalf by: 


J Franklin (Chair) - Trustee 

The not es form part of these financial statements 

18 



SIGNALONG THE COMMUNICATION CHARITY 

## NOTES TO THE FINANCIAL STATEMENTS 

FOR THE YEAR ENDED 31 DECEMBER 2021 

**1. ACCOUNTING POLICIES** 

## **Basis of preparing the financial statements** 

The financial statements of the charitable company, 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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. Financial reporting standard 102 - reduced disclosure exemptions 

The charitable company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS  102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland': 

- the requirements of Section 7 Statement of Cash Flows. 

## **Income** 

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. 

Turnover is the amount derived from the provision of goods and services and is stated after trade discounts, other sales taxes and net of VAT. 

## **Expenditure** 

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 is accounted for on an accruals basis and has been classified under headings that aggregate all cost 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. 

## **Support costs** 

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements. 

## **Allocation and apportionment of costs** 

Expenditure is classified under the appropriate activity headings. 

Costs of raising funds is comprised of a 2% apportionment on total staff, administrative and office costs. 

Other trading activities expenditure includes the costs related to the development, publication and sale of books, manuals and resource packs, as well as the costs for training courses and conferences. 

Expenditure on charitable activities includes the staff, administrative and office costs associated with activities undertaken to further the purposes of the charity. 

Support costs includes a 4% apportionment on total staff costs. 

## **Development costs** 

Development costs, being the amounts paid to third parties in relation to book development, is being amortised evenly over its estimated useful life of ten years. 

## **Computer software** 

Computer software, being the amounts paid to third parties in relation to website development, is being amortised evenly over its estimated useful life of five years. 

continued... 

19 



SIGNALONG THE COMMUNI CATION CHARITY 

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021 

## **1. ACCOUNTING POLICIES** - **continued** 

## **Tangible fixed assets** 

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. 

- Fixtures and fittings 25% on reducing balance Computer equipment - 20% on cos t 

## **Stocks** 

Stocks are valued at the lower of cost and net realis able value, after making due allowance for obsolete and slow moving items. 

## **Taxation** 

The charity is exempt from corporation tax on its charitable activities. 

## **Fund accounting** 

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 

## **Research and development** 

Expenditure on research and development is written off in the year in which it is incurred. 

## **Leasing commitments** 

Rentals payable under operating leases are charged against income on a straight line basis over the lease term. 

## **Company status** 

The company is a company limited by guarantee, incorporated in England and Wales. The members of the company are the trustees. 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. 

## **Deferred income** 

The charity provides training and course materials. Where receipts are made in advance of the course and materials being provided the income is deferred until such has been realised. 

## **Government grants** 

Government grants received in support of the coronavirus pandemic are recognised only when there is reasonable assurance that the entity will comply with any conditions attached to the grant and that the grant will be received. 

The grant is recolonized as income over the period necessary to match them with the related costs, for which they are intended to compensate. 

continued ... 

20 



SIGNALONG THE COMMUNICATION CHARITY 

## NOTES TO THE FINANCIAL STATEMENTS - continued 

FOR THE YEAR ENDED 31 DECEMBER 2021 

## **2. OTHER TRADING ACTIVITIES** 

|**OTHER TRADING ACTIVITIES**||
|---|---|
|Other income<br>Training and conferences<br>Sale of publications|26<br>2021<br>2020<br>£<br>£<br>146,318<br>120,565<br>64,968<br>55,581|
||211,312<br>176,146|



## `3.` 

## **INVESTMENT INCOME** 

|**INVESTMENT INCOME**|||
|---|---|---|
||2021|2020|
||£|£|
|Investment income|13|45|



## `4.` 

## **NET INCOME/(EXPENDITURE)** 

Net income/(expenditure) is stated after charging/(crediting): 

||2021|2020|
|---|---|---|
||£|£|
|Depreciation - owned assets|889|1,031|
|Hire of plant and machinery|4,541|3,976|
|Development costs amortisation|4,061|4,001|
|Computer software amortisation||600|



## **5. TRUSTEES' REMUNERATION AND BENEFITS** 

There were no trustees' remuneration or other benefits for the  year ended  31 December  2021  nor for  the year 

ended 31 December 2020. 

## **Trustees' expenses** 

There  were  no trustees'  expenses  paid  for  the  year  ended  31  December  2021  nor  for  the  year   ended 31 December 2020. 

## **6. STAFF COSTS** 

The average monthly number of employees during the year was as follows: 

||2021|2020|
|---|---|---|
|Average number of employees|4|5|



No employees received emoluments in excess of £60,000. 

No employees received £60,000 per annum or more. 

continued... 

21 



SIGNALONG THE COMMUNICATION CHARITY 

## NOTES TO THE FINANCIAL STATEMENTS - continued 

FOR THE YEAR ENDED 31 DECEMBER 2021 

|**7.**<br>**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**<br>Unrestricted<br>funds<br>£<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>247<br>**Charitable activities**<br>Charitable activities<br>5,000<br>Other trading activities<br>176,146<br>Investment income<br>45<br>**Total**<br>181,438<br>**EXPENDITURE ON**<br>Raising funds<br>25,394<br>**Charitable activities**<br>Charitable activities<br>146,048<br>**Total**<br>171,442<br>**NET INCOME**<br>9,996<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>120,828<br>**TOTAL FUNDS CARRIED FORWARD**<br>130,824<br>**8.**<br>**INTANGIBLE FIXED ASSETS**<br>Development<br>costs<br>£<br>**COST**<br>At  1 January 2021<br>Additions<br>At 31 December 2021<br>**AMORTISATION**<br>At 1 January 2021<br>Charge for year<br>At 31  December 2021<br>**NET BOOK VALUE**<br>At 31 December 201<br>At 31 December 2020<br>20,209<br>40,602<br>229<br>40,831<br>20,393<br>4,061<br>24,454<br>16,377|**7.**<br>**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**<br>Unrestricted<br>funds<br>£<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>247<br>**Charitable activities**<br>Charitable activities<br>5,000<br>Other trading activities<br>176,146<br>Investment income<br>45<br>**Total**<br>181,438<br>**EXPENDITURE ON**<br>Raising funds<br>25,394<br>**Charitable activities**<br>Charitable activities<br>146,048<br>**Total**<br>171,442<br>**NET INCOME**<br>9,996<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>120,828<br>**TOTAL FUNDS CARRIED FORWARD**<br>130,824<br>**8.**<br>**INTANGIBLE FIXED ASSETS**<br>Development<br>costs<br>£<br>**COST**<br>At  1 January 2021<br>Additions<br>At 31 December 2021<br>**AMORTISATION**<br>At 1 January 2021<br>Charge for year<br>At 31  December 2021<br>**NET BOOK VALUE**<br>At 31 December 201<br>At 31 December 2020<br>20,209<br>40,602<br>229<br>40,831<br>20,393<br>4,061<br>24,454<br>16,377|Restricted<br>fund<br>Total<br>funds<br>£<br>£<br>247<br>5,000<br>176,146<br>45|
|---|---|---|
||181,438<br>25,394<br>146,048<br>171,442<br>9,996<br>120,828<br>130,824<br>Development<br>costs<br>£<br>20,209<br>40,602<br>229<br>40,831<br>20,393<br>4,061<br>24,454<br>16,377|181,438<br>25,394<br>146,048|
|||171,442|
|||9,996<br>120,828|
|||130 ,824|
|||Computer<br>software<br>Totals<br>£<br>£<br>20,209<br>3,000<br>43,602<br>229<br>3,000<br>43,83 I<br>3,000<br>23,393<br>4,061<br>3,000<br>27,454<br>16,377|



continued... 

22 



SIGNALONG THE COMMUNICATION CHARITY 

## NOTES TO THE FINANCIAL STATEMENTS - continued 

FOR THE YEAR ENDED 31 DECEMBER 2021 

||**9.**|**TANGIBLE FIXED ASSETS**||||
|---|---|---|---|---|---|
||||Fixtures|||
||||and|Computer||
||||fittings|equipment|Totals|
||||£|£|£|
|||**COST**||||
|||At 1 January 2021|2,493|5,063|7,556|
|||Additions||1,082|1,082|
|||At 31 December 2021|2,493|6,145|8,638|
|||**DEPRECIATION**||||
|||At 1 January 2021|1,570|4,419|5,989|
|||Charge for year|333|556|889|
|||At 31 December 2021|1,903|4,975|6,878|
|||**NET BOOK VALUE**||||
|||At 31 December 2021|590|I,170|1,760|
|||At  31  December 2020|923|644|1,567|
||**10.**|**STOCKS**||||
|||||2021|2020|
|||||£|£|
|||Paper and packaging||1,598|1,482|
|||Books and resource packs||10,846|7,656|
|||||12,444|9,138|
|`11.`||**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||
|||||2021|2020|
|||||£|£|
|||Trade debtors||22,795|17,666|
|||Prepayments and accrued income||3,108|3,147|
|||||25,903|20,813|



continued... 

23 



SIGNALONG THE COMMUNICATION CHARITY 

## NOTES TO THE FINANCIAL STATEMENTS - continued 

FOR THE YEAR ENDED 31 DECEMBER 2021 

## **12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** 

||2021|2020|
|---|---|---|
||£|£|
|Trade creditors|7,631|11,914|
|Social security and other taxes|10,597|6,359|
|Accruals and deferred income|32,335|39,450|
||50,563|57,723|



Deferred income for the year ended 3 I December 2021 amounted to £31,335 (2020 £38,450). This relates to tutor registration fees received in advance for the next year. 

## **13. MOVEMENT IN FUNDS** 

|**Unrestricted funds**<br>Unrestricted Funds<br>**TOTAL FUNDS**<br>Net movement in funds, included in the above are as follows:<br>**Unrestricted funds**<br>Unrestricted Funds<br>**TOTAL FUNDS**||Net<br>movement<br>At<br>At 1.1.21<br>in funds<br>31.12.21<br>£<br>£<br>£<br>130,824<br>42,759<br>173,583|
|---|---|---|
|||130,824<br>42,759<br>173,583|
|||Incoming<br>Resources<br>Movement<br>resources<br>expended<br>in funds<br>£<br>£<br>£<br>214,042<br>(171,283)<br>42,759|
|||214,042<br>(171,283)<br>42,759|



Comparatives for movement in funds 

|**Unrestricted funds**<br>Unrestricted Funds<br>**TOTAL FUNDS**<br>At 1.1.20<br>£<br>120,828<br>120,828|Net<br>movement<br>At<br>in funds<br>31.12.20<br>9,996<br>130,824<br>£<br>£|
|---|---|
||130,824<br>9,996|



continued... 

24 



## SIGNALONG THE COMMUNICATION CHARITY NOTES TO THE FINANCIAL STATEMENTS - 

continued FOR THE YEAR ENDED 31 DECEMBER 2021 

## **13. MOVEMENT IN FUNDS - continued** 

Comparative net movement in funds, included in the above are as follows: 

|Comparative net movement in funds, included in the above are as follows:||
|---|---|
|**Unrestricted funds**<br>Unrestricted Funds<br>**TOTAL FUNDS**<br>Incoming<br>resources<br>£<br>181,438<br>181,438|Resources<br>expended<br>Movement<br>in funds<br>£<br>£<br>(171,442)<br>9,996|
||(171,442)<br>9,996|



A current year 12 months and prior year 12 months combined position is as follows: 

|**Unrestricted funds**<br>Unrestricted Funds<br>**TOTAL FUNDS**<br>At 1.1.20<br>£<br>120 ,82 8<br>120,828|Net<br>movement<br>At<br>in funds<br>31.12.21<br>£<br>£<br>52,755<br>173,583<br>52,755<br>173 , 583|
|---|---|



A current year 12 months and prior year 12 months combined net movement in funds, included in the above  are as follows: 

|Incoming<br>resources<br>£<br>**Unrestricted funds**<br>Unrestricted Funds<br>395,480<br>**TOTAL FUNDS**<br>395,480|Resources<br>expended<br>Movement<br>in funds<br>£<br>£<br>(342,725)<br>52,755|
|---|---|
||(342,725)<br>52,755|



## **14. RELATED PARTY DISCLOSURES** 

There were no related party transactions for the year ended 31 December 2021. 

25 



SIGNALONG THE COMMUNICATION CHARITY 

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021 

|**INCOME AND ENDOWMENTS**<br>**Donations and legacies**<br>Donations<br>**Other trading activities**<br>Training and conferences<br>Sale of publications<br>Other income<br>**Investment income**<br>Investment income<br>**Charitable activities**<br>Grants<br>**Total incoming resources**<br>**EXPENDITURE**<br>**Raising donations and legacies**<br>Staff costs<br>Telephone<br>Postage and stationery<br>Computer costs<br>Computer equipment<br>**Other trading activities**<br>Books<br>Training and conference costs<br>Repairs and renewals<br>Computer expenses<br>Subscriptions<br>Development costs<br>Computer software<br>**Charitable activities**<br>Staff costs<br>Rental of photocopier<br>Rent and rates<br>Insurance<br>Light and heat<br>Telephone<br>Carried forward|2021<br>£<br>717<br>146,318<br>64,968<br>26<br>211,312<br>13<br>2,000<br>214,042<br>2,288<br>12<br>81<br>206<br>11<br>2,598<br>8,393<br>2,723<br>611<br>10,112<br>176<br>4,060<br>-<br>26,075<br>112,109<br>4,541<br>13,230<br>1,360<br>1,028<br>504<br>132,772|2020<br>£<br>247<br>120,565<br>55,581<br>-<br>176,146<br>45<br>5,000<br>181,438<br>2,568<br>10<br>67<br>9<br>11<br>2,665<br>9,145<br>7,820<br>577<br>426<br>159<br>4,002<br>600<br>22,729<br>125,488<br>3,976<br>12,625<br>1,423<br>830<br>501<br>144,843|
|---|---|---|



This page does not form part of the statutory financial statements 

26 



## SIGNALONG THE COMMUNICATION CHARITY 

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021 

|**Charitable activities**<br>Brought forward<br>Postage and stationery<br>Advertising<br>Sundries<br>Relocation costs<br>Bad debts<br>Fixtures and fittings<br>Computer equipment<br>Bank interest<br>**Support costs**<br>**Governance costs**<br>Accountancy fees<br>Legal and professional fees<br>Bank interest<br>Total resources expended<br>**Net income**|2021<br>£<br>132,772<br>3,994<br>394<br>869<br>-<br>-<br>332<br>545<br>1,486<br>140,392<br>994<br>1,014<br>210<br>2,218<br>171,283<br>42,759|2020<br>£<br>144,843<br>3,275<br>132<br>515<br>(8,140)<br>1,069<br>443<br>588<br>907<br>143,632<br>896<br>1,247<br>273<br>2,416<br>171,442<br>9,996|
|---|---|---|



This page does not form part of the statutory financial statements 

27