2025 Annual Report
Registered company number: 02922636 (England and Wales) Registered Charity number: 1039788
Annual Report and Financial Statements for the year ended 31st December 2025
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 2025. 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). SIGNALONG 3 Longs Business Centre, Taverham, NR8 6QW www.signalong.org.uk
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Contents
Introduction Development Training Financial Performance Development Plans Organisation & Governance Independent Financial Examiner’s Report Statement of Financial Activities Balance Sheet Notes to the Financial Activities Detailed Statement of Financial Activities
page 3 pages 4 - 5 page 6 page 7-11 page 11-12 page 12-14 page 16 page 17 page 18 page 19 - 25 page 26 - 27
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Introduction
Signalong is a sign-supported communication system developed for children and adults who experience speech, language and communication difficulties. Many users have learning disabilities or autism, although the system is accessible to anyone who benefits from signing, including people with physical disabilities or hearing impairments.
The use of Signalong continues to grow among children who are deaf and have additional learning disabilities, where British Sign Language (BSL) may be too complex for their communication needs. It is also widely used to support individuals who speak other languages while they develop their English communication skills.
Signalong is built on a consistent methodology for analysing and presenting signs, enabling users to select vocabulary that is relevant to their individual circumstances. This approach reduces the need for repeated training to learn new signs, many of which may not be used regularly and are therefore easily forgotten. By focusing on transferable signing skills and providing access to a library of more than 9,000 signs, Signalong offers a cost-effective and sustainable communication solution. Its structured methodology, based on handshape, orientation, placement and movement, also enables users to interpret and develop individualised signs in a consistent way.
The sign vocabulary is supported by clear diagrams, and the charity works closely with specialist organisations and professionals in education, information technology and safeguarding to expand and enhance the range of resources available. Signalong offer a free sign research and advisory service for users.
Signalong delivers a comprehensive programme of training, including Workshops, Introductory, Foundation, Foundation Extension Courses, Signalong Training Assistant and Tutor Training for those wishing to teach others.
To encourage wider adoption of Signalong, organisations can become Signalong Friendly members. The scheme offers bronze, silver and gold membership levels, with more than 500 organisations currently participating nationwide.
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Objectives and Activities
The charity's primary purpose is to relieve hardship and improve the quality of life of people with learning disabilities and those with speech, language and communication needs. It achieves this through the advancement of education, communication skills and inclusive communication practices, enabling individuals to participate more fully in everyday life.
The charity is governed by its Memorandum and Articles of Association and is constituted as a company limited by guarantee in accordance with the provisions of the Companies Act 2006.
Development
To encourage the use of public transport and improve accessibility, we relocated our office to a more convenient location in Taverham, Norwich. The move has made commuting easier for staff while also reducing our overhead costs.
We were delighted to welcome Toni Cousins as Office Manager. Toni has played a key role in the efficient management and support of our Tutor network, helping to strengthen our day-to-day operations.
In February, we also welcomed Emma Jermany as Social Media and Marketing Executive. Emma has supported the Charity's marketing and communications by increasing awareness of Signalong through social media, campaigns and promotional activities, helping to engage both existing and new audiences.
At the beginning of the year, we successfully transitioned to the Xero accounting system. This has enhanced our financial management processes by enabling the production of more detailed reports and streamlined bank reconciliations. The increased efficiency has significantly reduced the time required for accounting procedures, allowing us to appoint Hanna Bowler an Accounts and Production Assistant.
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March 2025 saw the first Signalong Week which provided an important opportunity to raise awareness of Signalong and engage with both existing and new audiences. Throughout the week, we delivered a programme of activities including free online taster workshops, educational video content, social media campaigns and a promotional giveaway.
The free taster workshops introduced participants to the fundamentals of Signalong, demonstrating how the system can be implemented in everyday settings using vocabulary from the Basic Vocabulary Phase 1 manual. The sessions provided practical guidance for those interested in adopting Signalong and encouraged further engagement with our training and resources.
To increase awareness and expand our online reach, we ran a social media giveaway, offering a bundle of Signalong posters to individuals and organisations. The campaign encouraged audience interaction across our Facebook and Instagram platforms, helping to increase visibility of our work, attract new followers and promote the benefits of Signalong to a wider community.
Through these activities, Signalong Week successfully strengthened interaction with our supporters, increased awareness of our services and resources, and highlighted the positive impact that Signalong can have in supporting communication and inclusion.
Throughout the year, we continued to promote awareness of our resources, training opportunities and services through a range of targeted marketing initiatives.
We introduced a Manual of the Month feature, showcasing a different manual each month through our website and monthly newsletter. Through newsletter referrals we helped raise awareness of our extensive resource library.
Regular promotional activity across our social media channels highlighted key services, including Tutor Training, the Sign Library, Text-A-Sign and our Facebook Subscriber page. We also aligned promotions with seasonal events and awareness campaigns, featuring relevant resources such as Mental Health Vocabulary materials for World Mental Health Day, alongside seasonal publications including Christmas cards and posters.
We expanded our outreach to local healthcare providers, promoting our training and resources to GP practices. This resulted in positive involvement, including interest from local Surgeries in accessing training opportunities.
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Training
Training remains central to the charity's mission of promoting effective communication through Signalong. During the year, our Senior Tutors delivered eight Tutor Training courses across online platforms and in-person venues in Norwich and Swansea, resulting in the qualification of 42 new Signalong Tutors.
Our Tutor network continued to expand the reach of Signalong across the UK, delivering 121 Foundation Courses, 53 Introductory Courses and 341 Workshops. Collectively, these training activities reached and supported over 5,607 participants during the year.
The strength of our Tutor network remains a key asset to the charity, with a total of 366 registered Tutors active during 2025. Through their commitment and expertise, Signalong continues to support individuals, families, education providers and organisations to develop inclusive communication skills and improve accessibility.
Charitable Fund
Signalong remains committed to ensuring that financial circumstances do not prevent individuals and organisations from accessing training and resources. To support this commitment, 2.5% of the charity's annual income is allocated to the Signalong Charitable Fund, which provides assistance with training fees and educational resources for those in need.
Through the Charitable Fund, Signalong is able to offer support in the form of subsidised training, manuals, posters and Sign Library subscriptions, helping to extend the reach and impact of our work within communities across the UK.
During 2025, the charity provided support through donations of manuals, posters, Sign Library subscriptions and reduced training fees. These contributions helped individuals and organisations access valuable communication resources and training that may otherwise have been beyond their means.
The Trustees remain committed to maintaining the Charitable Fund as an important means of promoting inclusion and ensuring wider access to Signalong's services and resources.
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Financial Performance
Headline Financial Performance (2025 vs 2024)
Money
Income from the sale of published materials continued to decline during the year compared with the previous reporting period. In addition, a reduction in the number of Tutor Training courses delivered resulted in lower income from training activities and conferences.
Like many charities, Signalong continued to experience the effects of rising costs and wider economic pressures. In response to increases in the cost of living and to ensure that staff remuneration remained fair and competitive, the charity incurred an additional £5,000 in salary expenditure during the year.
Income, expenditure and deficit
Insight
Despite these challenges, the charity continued to manage its finances responsibly, maintaining service delivery and supporting its charitable objectives throughout the reporting period.
Income decreased by 4.3% (£9.6K) Expenditure decreased by 5.2% (£12.7K) The Charity remained in deficit, with the deficit increasing from £3.4K to £8.9K Cost reductions were not sufficient to offset the reduction in income
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Income Mix
Income Trends by Source
Insight
Insight
Training services generated 74% of income Publications generated 26% Interest income remains immaterial
- Training income reamained stable Publication sales fell by approximately 15%, the largest contributor to lower overall income Interest income decline due to lower cash balances and/or rates
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Largest Operating Costs (2025)
Major expenditure categories 2025 Largest charitable activity costs.
Insight
Staff costs represent by far the largest expense Combined staff costs account for roughly 70% of total expenditure Premises costs reduced significantly year-on-year
Cost Movement Analysis
Key cost changes
Major categories showing movement between years.
Insight
Biggest savings came from: Premises costs (£10.2K) Repairs and IT (£8.5K) Marketing (£1.9K)
Staff costs increased by approximately £5.3K, offsetting some savings
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Deficit Bridge
Income versus expenditure gap Illustrates annual operating deficit before investment gains
Investment Policy
The Board of Trustees established an Investment Committee to oversee the management of funds held in excess of the charity's reserves requirement. The Committee is responsible for ensuring that surplus funds are invested prudently and in a manner that supports the long-term financial sustainability of the charity.
Following a review of the charity's investment objectives and risk profile, a professional investment management company was appointed to manage the charity's investments. The appointed manager was selected based on their suitability, experience and approach to risk management.
The charity's funds are invested across a range of investment portfolios, with the aim of achieving sustainable returns while maintaining an appropriate level of risk. The Investment Committee regularly monitors the performance of these investments and reports to the Board of Trustees to ensure that the charity's assets continue to be managed in accordance with its investment policy and charitable objectives.
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Reserves Policy
The Trustees have considered the charity's need for reserves in accordance with guidance issued by the Charity Commission. While recognising that smaller organisations can face greater challenges in maintaining reserve levels, the Trustees believe it is prudent to hold unrestricted reserves equivalent to approximately three months of direct operating costs.
At the year end, this target stood at £59,009 and the charity successfully maintained reserves at this level. Signalong's operational activities generated sufficient income to meet the charity's running costs throughout 2025, and there was no requirement to draw upon reserve funds during the year.
Maintaining an appropriate level of reserves provides financial stability and ensures that the charity is well placed to continue delivering its charitable objectives while responding to future opportunities and challenges.
Development Plans for 2026
In the coming year, Signalong will continue to focus on raising awareness of the charity and expanding the reach of its services. By making greater use of new software and analytical tools, we aim to gain a deeper understanding of sales performance and the effectiveness of our promotional activities, enabling us to make more informed decisions and maximise engagement.
Following the success of Signalong Week, the event will become an annual feature of our calendar, providing an opportunity to celebrate the impact of Signalong, engage with new audiences and raise awareness of inclusive communication.
We plan to increase the number of online Introduction to Signalong workshops, with a particular focus on Early Years, Basic Vocabulary Phase 1 and Adult Learning Disability settings. By expanding our online training programme, we aim to reach a wider audience, increase participation and support the growth of our Tutor network through additional Tutor Training courses.
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The charity will continue to seek opportunities to collaborate with organisations that share our mission and values. Through partnership working, we aim to develop new resources, broaden our offering and increase the impact of Signalong across a range of sectors and communities.
As part of our long-term strategy, we remain committed to being the leading digitally supported sign-supported communication system in the UK. To achieve this, we will continue to invest in the development of innovative digital resources and work to grow membership of the Sign Library, ensuring that high-quality communication support remains accessible to those who need it most.
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Signalong
07446 462146
Wednesday 4th June 2025
SIGN Hello
11:30am
Your Signalong sign search: HELLO as
in HELLO: Working thumb hand (palm
back, pointing in) held up in front of
body, twists backwards and forwards
at wrist. Directional signs.
11:30am
----- End of picture text -----
Organisation & Governance
The charity's principal asset continues to be its intellectual property, comprising the extensive Signalong sign library and the unique methodologies used to adapt and deliver communication support to meet the diverse needs of its users. These resources underpin the charity's work and are central to the training and support delivered by our Tutor network.
The Board of Trustees continues to play a vital role in the effective governance and strategic direction of the charity. The Trustees bring a broad range of skills and expertise, which support the organisation in achieving its charitable objectives and maintaining strong governance practices.
The Chair, John Franklin, has continued to provide valuable guidance and support to the Chief Executive Officer, with whom he meets regularly, as well as offering expertise in information technology. Nigel Stancliffe has provided significant support to the Investment Committee and has assisted in monitoring expenditure and credit control. Michelle Songest has helped ensure that the charity remains compliant with its human resources policies and procedures. The Board also benefits greatly from the experience and expertise of Signalong Tutors Bev McCue, Jonathan Tate and Shahnaz Ashraf.
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Towards the end of the year, we were deeply saddened by the passing of Andy Evans, Headteacher of Great Oaks School and one of our long-serving Trustees. Andy joined the Board of Trustees on 15 April 2013 and made an outstanding contribution to the charity over more than a decade of service. As a former Signalong Tutor, he brought a deep understanding of the charity's work and was a passionate advocate for inclusive communication.
Throughout his time as a Trustee, Andy provided invaluable educational expertise, helping to shape the development of Signalong and strengthen its impact. His insight, dedication and commitment to the charity's mission were greatly appreciated by fellow Trustees, staff, Tutors and the wider Signalong community.
We remain immensely grateful for Andy's service and support. He will be remembered with great respect and affection, and his contribution to Signalong will continue to have a lasting impact on the charity and those it supports.
The charity is structured to ensure effective oversight and management of its affairs. The Board meets on a bimonthly basis to review performance, oversee strategic priorities and monitor risk. Trustees agree to uphold the values, principles and standards of Signalong in a Code of Conduct Policy.
Governing Document
Signalong is a charitable company limited by guarantee, incorporated on 26 April 1994. The charity is governed by its Memorandum and Articles of Association and operates in accordance with its charitable objectives and regulatory requirements.
The Trustees are responsible for the overall governance and strategic direction of the charity. Day-to-day management is delegated to the Chief Executive Officer, who is responsible for implementing the charity's strategy, overseeing operations and ensuring the effective delivery of services.
Trustee Induction & Training
The charity is committed to ensuring that Trustees have the knowledge and support required to fulfil their responsibilities effectively. New Trustees are provided with guidance published by the Charity Commission, together with information about the charity's structure, activities and governance arrangements. Updates on relevant regulatory and governance developments are shared and discussed at Board meetings throughout the year.
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Trustees have access to members of staff and operational information to ensure they maintain a clear understanding of the charity's activities, services and strategic priorities. This enables the Board to make informed decisions and provide effective oversight.
The Trustees recognise the value of a diverse range of skills and experiences on the Board and continue to seek opportunities to broaden its expertise.
In particular, the charity would benefit from additional Trustees with experience outside the specialist education and communication sectors.
We welcome new applicants from a wide sector and any newly appointed Trustees receive an appropriate induction programme, including familiarisation with the charity's work and access to relevant Charity Commission guidance.
Organisation
Signalong is an association of members, governed by a Board of Trustees that exercises all powers of the Association in accordance with the charity's governing document. The Board comprises a minimum of three and a maximum of ten Trustees and is responsible for the charity's strategic direction, governance and longterm sustainability, taking account of advice and recommendations from senior management where appropriate.
The names of the Trustees who served during the year are listed in the "Directors and Trustees" section of this report.
Membership of the charity is by subscription, with all registered Signalong Tutors automatically enrolled as members. At the end of the reporting period, total membership stood at 366.
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Signalong The Communlcatlon Charlty Trustees, Report (contlnued) For The Year Ended 31 December 2025 Small Company Rule$ Thls report has been preparetl In aecordance wlth the speclal pmvlslon$ relatlnu to totnpanles Subject to the 5rnall cornpanles reglme wlthln Part 15 of the CompanSes Act 2006. The trustees. re ort wa5 approved by the board of trustees and 51gned on Its behalf by; MrJPFran Trustee Isi July 2026
Slgnalong The Communlcatlon Charltv Independent Examlner's Report to the Trustees of Slgnalong The Communlcatlon Charlty For The Year Ended 31 December 2025 I report to the charlty trUse$ my exarnlnatlon of the accounrs ol the Company for the year ended 31 December 202S. Re5ponslblllt5s and Basls of Report As the charlty tru5tee5 of the Company (and also Its dlrectots for the purposes of company law). you are responslble lor t prepararion Df the accounts In accordance wlth the requlrements of the Companles Act 2006 I'the 2006 Act-l. Havln9 satigfled myself that the accounts of the Company ore not requlred to be adIted under Part L6 of the 2006 Act and are ollglble for Independent examlnatlon, I pOrt In respect of my examlnatlon of your ¢harlty's accounts as carrled out under stttion 145 of tho Charltles A¢t 2011 1.the 2011 Act'l. ITh carrylng tsut My extyminatlon I have followed the Dlrectlons glven Ov the Charlty Commlsslon under sectlon 14515) Ibl of the 2011 Act. Indepandent Exèmln•r' St•t•ment I have Complet my examlnatlon. I conflrm that no matters have come to my attentlon In connectlon wlth the examlnètlon glvSng me cause to belleve.. l. accounring records were not kept In respect of the Company as requlred by sectlon 386 of the 2006 Act,. or 2. the accounts do not accord wlth those records,. or 3. the accounts do not comply wlth the accountlng requlrements of sectlon 396 01 the 2006 Act other than anv requlrement that the accounts glve a 'twe and falr vlew. whlch Is not a matter con51dered as part of an Independent examinatlon.. or 4. the actount5 have not beeTh prepared In accordance wlth the methods and prlThclples of the Statement ol Recommended Pract1 for accountlng and reportlng by charltle5 oppllcable to charltles preparlng thelr Jceounts In accordance wlth the Flnanclal Reportlno Standard oppllcable In the VK and Reputbllc of Ireland IFRS 1021. have no ncerns and have come pcross rv) other matters In tonnectlon wlth the examlnatlon to whlch attentlon shtyjld be drawn In thls report In order to enable a proper understondlng of the accounts to be re)ched. NrJ4 Sackett ACA Chartered Actountants IICAEWI z-lst july 2026 stephen Hlll Partnershlp Llmlttd 139-141 Watllng Street Gilllngham Kent ME7 2YY
Slgnalong The Communlcatlon Charlty statement of Flnanclal Activlties (includlng Income and Expendlture Account) For The Year Ended 31 December 2025 2025 2024 Unre$trlcted Unre5trlcted funds fund8 Note• INCOME AND ENDOWMeNTS FROM: other tradlng actlvitles Investments 212,740 1,291 221.648 1,979 214,031 223,627 EXPENDITURE ON: Ra15ing funds Charlt&ble actlvltles- Develop and promote augmentlve cornmunlcatlor*s other {3,5631 13,777} (191,1461 135,3411 1196,999) 141,9671 1230,0501 1242,7431 NET EXPENDITURE BEFORE INVESTMENT LOSSES Net galns on Investments (16,0191 7,134 119,IL61 15,766 NET EXPENDITURE {B,8851 13,3501 NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds breu9ht forward 18,8851 {3,350) 243,226 246,576 TOTAL FUNDS CARRIEO FORWARD 19 234,341 243,226 The notes on pages li 10 17 lorm part of these flnanclal statements.
Slgnalong The Communicatlon Charlty Balance Sheet As At 31 December 2025 2025 2024 Unre•trlcted fund5 Total fun1$ Not•s FIXED ASSETS Intangible A55et5 Tanglble Assets Investment5 li 7,091 44,249 A63,429 12,174 6,513 156,295 13 214,769 174,982 CURRENT ASSETS Stocks 14 13,812 13,904 72,242 7,760 11.993 77,127 Debtors Cash at b•nk and In hand 15 99,958 96,880 Cr•dltor8: Amount• Falllng Du• Wlthln On• Year 16 149,8301 128,6361 NET CURRENT ASSETS (LIABILITIES) 50,128 68,244 TofAL ASSETS LESS CURRENT LIABILITIES 264,897 243,226 Credltori: Amount• F•lllng Du• Aft•r More Yh•n On• Year 17 130,5561 NÈT ASSETS 234,341 243,226 FUNDS OF THE CHARITY L*nre5trtcted Funds 234,341 243.226 TOTAL FUNOS 19 234,341 243,226 For the year endl¢)9 31 December 2025 the charltable company was entitled to exemptlon from under $ectlon 477 of the Companles Act 2006 relatlng to small companles. The member$ have not requ1 the company to obtaln an audlt In accordance wlth sectlon 476 01 the Companles Act 2006. The trustees acknowledge thelr responsibllltle5 for complyln9 v•lth the requlrements of the Act wlth respect to accountlng reco¥ds and the preparatlon of occounts. These accounts have been prepared In accordance wlth the provlslon5 appllc4ble to companles subject to the small companle$ reglme. On beha1r board Mr J P Franklln Trustee 1st July 2026 The ngte5 on pages 11 to 17 forrn part of these financlal statements.
Slgnalon9 The CommunicatSon Charltv Notes to the Flnanclal Statements For The Year Ended 31 December 2025 G¢ner41 Informatlon Sl9nalong The Communlcation Charlty Is a company Ilmlted by guaraThe, Incorporated In England & Wales, registered number 02922636 and reglstered charlty number 1039788. The reglstered offlce Is 2. Accountlng Poll£les 2.1. Basls ol Preparatlon C1 Flnanclal Statements The flnanclal statements have been prepared In accordance wlth the Charltles SORP IFRS 1021 "Accountlno and Reportlng by Charltles.. sratement of Recommended Prèctlce appll¢abl¢ to charltles preparlfi9 their accounts in accordance wlth the Flnanclal ReportSng Standard appllcable In the UK and Republlc of Ireland IFRS 1021 leffectlve I January 20191" Flnanclal Reportlng Standard 102 Yhe Flnanclal Reportlng Standard appll¢able In the UK and Republlc of Ireland and the Companles Act 2006. The charltable company Is a Publlc Benefit Entity a5 deflned by FRS 102. 2.2. Fund Accountlng Unre5trlcted fund5 can be used In accordance wlth the charltable oblettlves 81 the dlscretlon of the trustees, De$l4nated funds compr15e unrestrlcted funds that have been set aslde by the trustees fer a speclflc purpose. Further explanatlon of the nbtvre anJ purpose of each fund 1$ Included In the notes to the flnanclal 5taternents. 2.3, In¢omlng R•¥ourc• All Income Is recognlsed In the Statement ol Flnanclal Actlvltles once the charlty ha5 entitlement ¢0 the funds, It 1$ probable that the Income wlll be recelvetl and the amount con be measured relljbly, rrVer 1$ the amount derlved Irom the provlslon ol goods and servlces and Is stated after tride dlscounts. other sales taxe5 and net of VAT. 2.4. R••ourc•* Exp•nd•d Ll)bllltles are recognlsed as expendltur¢ as soon as there Is a legal or constructlve obll9atlon eommlttlng the charlty to that expendlture, It Is probable thjt a transfer of economlc beneflts will be requlred In settlement and the amount or the obllgatlon can be measured rellably. Expendlture 15 accounted for on an accruals basS$ and has been ¢la$slfled under headlng5 thjt agoregote all cost related to the category. Where costs cJnnot be dlrectly attrlbuted to partlcular headlnos they have been allocated to actlvltles on a basls conslstent wlth the use ol resources. Support ¢)sti Support Costs are those functlons that asslst the work of the charlty but do not dlrectly undertake charltable acllvltles. Support cost5 Include back offlce costs. finance, personnel, payroll and governance c05t$ whlch are those Incurred In connectlon wlth admlnlstratlon of the charlty &nd compllanct wlth c0#5titutionol and Statutory requlrements. Allocatlon and gpportlonm¢nt of Costs Expendlture is clDs5ifled under the approprlate octsvlty headlngs. Costs of raisln9 fvnds Is comprlsed of a 2% apportlonrneTht on total stalf, admlnlstratlve and office costs. other tradlno actlvlties expendlture Include5 the costs related to the development, publlcatlon and sale of books, manuals and resource packs. as well as the costs for tralnlng courses and conferences. Expendlture on chadtable actlvltles Includes the Staff, admlnlstratlve and offlce costs as50clated wlth actlvltles undertaken to lurther the purposes of the charlty. Support costs Includes a 4% apportlonment on total staff costs.
Slgnalong The Communicatlon Charlty Notes to the Financial Statements {contlnued} For The Year Ended 31 December 2025 2.5. Intonglbl• Plxed A55•ts and Amortlsatlon - Other Intanglbl¢ Dovelopment cost$ Development cosrs, belng the amounts pald to thlrd rtIeS kn relatlon to book development, Is belng amortlsed evenly over It5 e5tirnated useful Ilfe of ten years. Computer •oftware Computer software, belng the amtsunts pald to thlrd partles In relatlon to webslte development. 1$ belng amortlsed evenly over Its estlmated useful Ilfe of five years. 2.6. Res¢thrch and Development Expendlture on research and development Is wrltten ofi In the year In whl¢h It15 Incurthd. 2.7. Tanglble Flx•d Ai•ets •nd D¢pr¢¢l•tlon Tanglble fixed assets ore measured 8t cost less accumulated deprec18tlon and any atcumulated Impalrment losse5. Depreclotlon Is provlded at rates Calculated to wrlte off the cost of the fixed assets, less thelr estlmated resldual value, over thelr expected useful Ilve5 on the followlng bases.. Leasehold Flxtures & FittSngs CompLtter Equlpment Over the term of the lease 25% on reduclng balance 20% on cost 2.8. Inv•itm¢nt• The Investment Is wlth Sarasln Invostment Funds Umlted. 2.9. Leaslny •nd Hlr• Purch•se Contr•ct• Rentals appllcable to operatlng leases where substantl)Ily all of the benellts and 115k5 of ¢)wner5hlp remoln wlth thè lessor are charged to the statement of flnan¢lal a¢rivltle$ as Incurred. 2.10. sto¢ks •nd Work In Progre sto¢ks and work in progress are valued )¢ the lower of cost an¢J net rea115able value after maklng due allowance for obsolete and 51ow-movlng stocks. 2.1 i. Cash and Cash Epylv•lnt• Cash and cash equlvalents are ba51c flnanclal a55ets and Include cash In hand and deposlts held at c)11 wlth banks. other short-term hlghly Ilould Investments that mature In no more than three months from the Oate of acqulsltlon Jnd a readlly convertlble to a known amount of cash wlth Inslgnifkant r+sk of chawè In value, Jnd bank overdrafts. 3. Income from Other Tradlng A¢tlvlt5• 202S 2024 Unrestrlcted Unrestrlcted lund$ fundg Tralnlng servlces Sale of publl¢aiions IS7,988 54,752 157,243 64.405 212,740 221,648 Inve5tm•nt Zncom• 20
Slgnalong The Communication Charltv Notes to the Financial Statements (contlnued) For The Year Ended 31 December 2025 2025 2024 Unrestrlcted Unregtrlcted fund• funds Bank Interest recelwable 1,291 1,979 S, Net Income/(EMpendlture) The net expefiditure15 Stated alter char9lngllcredltln9}'. 2025 2024 Oeweclatlon of tangible Ilxed assets - owned Amortlsation of Intan9lble flxed ossetS 4,958 5.083 3.347 5,083 6. Anolyils of Exp•ndltu*• 2025 Actlvltles undert•k¢n dlr¢¢tlv Support ¢05ts 15ee note 7) Total Ralslng funds Develop and promote augrnentlve communlcatlons 3.563 189,901 3,563 191,146 1,24S 193,464 1,245 194,709 2024 A¢tlvltle• undertjken Ir•¢tly 5Pport costs (see note 7) Total Ralslng lund$ Develop and promote au9mentlve communlcJtloTrs 3,777 194,456 3,777 196,999 2,543 198,233 2,543 200,776 ?. Support Costs 2025 Develop Jnd promote augmentlv• communlcatlon• Governance costs 1,245 21
Slgnalong The CommunicatSon Charlty Notes to the Financial Statements (contlnued) For The Year Ended 31 December 2025 2024 Develop and promote Ugmentlvè communlcatlon$ Governance costs 2,543 8. Independent Examlner'• RemuAeratlDn 2025 2024 Independent examlnatlon of th• financlal $t)tements 1,245 1,193 9. St•fl Co•t8 Stsfl costs were a$ follows: 2025 2024 Woges and saljrles 164,462 159,140 140 employees reeelved employee beneflts {excludlng employer penslon costs) lor the reportlng perlod ol more than £60,000. 10. Av¢r•ge Number of Employ•es Average number of employees durlng the year was.. 5 {2024'. 51 I I, Intanglble A•sets Oth¢r D•velopment Coit• Total Cost AS at l January 2025 3,000 50,831 53,831 As at 31 December 2025 3,000 50,831 53,831 Amortlsatlon As at l Jbnuary 2025 Provlded durlThg the perlod 3,000 38.657 5,083 41.657 5,083 As at 31 December 2025 3,000 43,740 46,740 Net Book V•lue AS at 31 December 2025 7,091 7,091 As at l January 2025 12,174 12,174 22
Slgnalong The Communication Charlty Notes to the Flnanclal Statements {contlnued) For The Year Ended 31 December 2025 12. Tanglble Assets Land & Property Leasehold Plxtures & Flttlngs Comput¢r equ5pment Total Cost A5 at l january 202S AddltloThs 3,224 15,765 2,182 18,989 42,694 40,512 A5 at 31 Oe¢ember 2025 40,512 3,224 17,947 61.683 Depr4clatlon As at l January 2025 Provlded durlng the perlod 2.642 146 9,834 2.111 12,476 4,958 2.701 As at 31 Detember 2025 2,701 2,788 11,94S 17,434 N•t Book V•lu• As ot 31 December 2025 37,811 436 6,002 44,249 As at l ))nuwy 2025 582 5,931 6,513 13. Inv••tment• Unlloled Colt or V*luatlon As at l January 2025 Revalvotlens 156,295 7,134 A5 at 31 December 2025 163,429 Provl#lon A5 at l Jarsuary 2025 As at 31 December 2025 N•t Book V•lu• As at 31 December 2025 103.429 AS at l JJnuary 2025 156,295 14. Stocks 202S 2024 stock LO,412 3,400 5,870 1,890 Materlals 13,812 7,760 23
Slgnalong The Communlcatlon Charlty Notes to the Financlal Statements (contlnued) For The Year Ended 31 December 2025 IS. Debtor¥ 2025 2024 Due wlthln on¢ year Trade debtors 12,571 1.333 8,744 3,249 Other debtors 13,904 11,993 16. Credltors.. Amounts Folllb)g Due Wlthln One Y•ar 2025 2024 Net obllgatlons under flnance lease and hlre purchase contracts Trade credltors Taxatlon and soclal securltv Accruals and deferred Income 7,521 2.336 9,808 30,165 167 7,443 21,026 49,830 28,636 17. Cr¢dltor•: Amount• Palllng Du• Aft•r Mora Thbn On• Y•ar 2025 2024 Net objlgatlons under Ilnance lease and hlr¢ purchase contracts 30.556 18. Obllg•tlons Under FlnaThce L••i•• and Hlrq Purcha$• 2025 2024 The future mlnlrnum Ilnance lease payments Jre as follows,. Nor later than one year Later than one year and not latér than flve years 7.521 30,556 38,077 38,077 19. Mov*m¢nt Funds Asatl Jbnuary 2025 A•at31 D¢¢¢mb¢r 2025 Zncoma Expendltur• Unr¢$trl¢t¢d fund• General.. General unrwtrocteil fvnd 243,226 214,031 (222.9161 234,341 rotDI funds 243,226 214,031 1222,9161 234,341 24
Slgnalong The Communlcatlon Charltv Notes to the Financlal Statements (contlnued) For The Year Ended 31 December 2025 Asati January 2024 Asat31 D•cember 2024 Znctsme Expendlture Unrestrlcted fund General.. Genero1 UnrestCted fund 246,576 223,627 1226,977} 243,226 Total fund$ 246,576 223,627 1226,9771 243,226 20. Tr•nthctlonJ wlth Tru%taO• DUn9 the year the expense5 relmbursed to the tru$tees or pald dlrectly to thlrd partle5 were as follows.. 2025 2024 21. R•lat•d P•rly Dl•¢lo•ur•• There were no related party transa¢tlons fer the year ended 31 December 202$. 22. Company Ilmlted by guarantee The company Is Ilmlted by 9uarontee oné has no Share c8pltal. Every member of the company undertakes to contrlbute to the assets ol the companyt In the event of a wlndlng Upi such an amount as may be requlred rt exceedlno £1. 25
Slgnalong The Communication Charlty Detalled Statement of Flnanclal Actlvitles (includlng Income and Expendlture A¢¢ount) For The Year Ended 31 December 2025 2025 2024 Tgtal fund• Total funds INCOME AND ENDOWMENTS FROM: Other tradlng actlvltles Tralnlng servlees Sale of publlcatlons 157,988 54,752 157,243 64,405 212,740 221,648 Inv•stments 8ank Interest ceIVable 1,291 1,979 1.291 1,979 214,031 223.627 EXPENDITURE ON: Ralslng lunds Wa9es and salarles Computer software, IT consurnobles and rnalntenanc• Datj and telecommunlcatlons costs Prlntlng. p05ta9e and 5tatlonery Deprecljtlon of computer eoulpment 13,2891 11301 iioi 1921 1421 {3,2831 13291 iioi 1921 1631 13,5631 13,7771 ChJrlt?bl• Actlvltles: D¢v¢lop •nd promote •ugmentlv• ¢ommunlcatlons Tralnlng and conference costs Sundrles Wages and salarles Hlre and leaslng of computer and other equlpment Premlses costs 1941 13,0461 1161,1731 18201 15,3901 {1,6881 IB611 15011 14,5151 1146) 12.0691 12,701} 15,0831 11,2491 15651 11,2451 13071 12,2121 1155,8S71 11,5521 115,6271 11,6581 {2,7381 {5601 14,4961 (1941 13,0901 Insurance Marketlng and advertlslng costs Data and telecommunlcatlons costs Prlntlngi Postage and statlonerv Oepreclatlon of flxture$ and flttlngs DepCIatIOn of cornputer equlpment Oepreclatlon of leasehold land and property Afflortlsotlon B8nk Interest payable Operatlng leases Independent expmlner's fees Professional fee5 15.0831 11,0821 {1,1931 11,3501 1191,146) {196,9991 other ..CONTINUED 26
Signalong The Communication Charity Detailed Statement of Financial Activities (including Income and Expenditure Account) (continued) For The Year Ended 31 December 2025
| Books, training and conference costs Repairs, renewals and computer expenses Development and subscriptions Fair value surplus on revaluation of investments 7,134 7,134 (8,885) (22,592) (12,098) (651) (35,341) (230,050) (16,019) NET EXPENDITURE NET EXPENDITURE BEFORE INVESTMENT LOSSES Net gains on investments |
(20,780) (20,608) (579) |
|---|---|
| (41,967) | |
| (242,743) | |
| 15,766 (19,116) |
|
| 15,766 | |
| (3,350) |
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