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2024-09-30-accounts

REGISTERED CHARITY NUMBER: 1052989

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 30 September 2024

for

Dyslexia Research Trust

Chapman Robinson and Moore Limited 30 Bankside Court

Stationfields Kidlington Oxford OX5 1JE

Dyslexia Research Trust

Contents of the Financial Statements for the Year Ended 30 September 2024

Page
Report of the Trustees 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 12
Detailed Statement of Financial Activities 13 to 14

Dyslexia Research Trust

Report of the Trustees

for the Year Ended 30 September 2024

The trustees of the Dyslexia Research Trust are pleased to present their report together with the financial statements for the year ended 30th September 2024. The legal and administrative information set out on page 1, forms part of this report. The financial statements comply with current statutory requirements, the Dyslexia Research Trust (DRT) Trust Deed and applicable law and accounting standards.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 2019)'.

OBJECTIVES AND ACTIVITIES

Objectives

The Objectives of The Dyslexia Research Trust are:

  1. To research the brain basis of dyslexia and related conditions and to help children and adults with these problems, in particular by providing treatment at research centres and learning difficulties clinics.

  2. To advance the education of the public by publicising the diagnosis, causes and treatments of dyslexia and related conditions and training personnel to apply the results of research.

Structure, governance and management

Charitable objects - the Dyslexia Research Trust seeks to help children and adults with a range of learning difficulties including dyslexia and related conditions in order to enable them to reach their full potential by: - Working to understand the neurophysiology of why many children find it so difficult to learn to read.

Public benefit

The trustees review the trust's aims and objectives annually, referring to the guidance contained in the Charity Commission's 'general guidance on public benefit' and they have complied with their duties under the Charities Act 2011. In this reporting year the trust has continued to deliver public benefit by helping children and adults with a range of learning difficulties, including dyslexia and its related conditions.

Page 1

Dyslexia Research Trust

Report of the Trustees for the Year Ended 30 September 2024

ACHIEVEMENT AND PERFORMANCE

Charitable activities

Activities

The Trust finances a clinic to help children with reading difficulties now situated at 14a Cross St. Reading, RG1 1SN. The progress of the clients seen at these clinics is monitored every three months thereafter for at least nine months.

Research

This has again been a difficult year for our service, because we had to move premises in April on the sale of our Oxford Rd. accommodation. We have now been forced to cease our research trials and now publish only audits of our clients' progress and periodical reviews about visual processing in dyslexia.

Yellow & Blue Filters for helping dyslexics' reading problems

About half the children we see can be helped by wearing either yellow or blue filters to rebalance the magnocellular timing input to their visual system. We have therefore been giving children with visual reading problems either the yellow or the blue filters through which to view text, for three months. Most improved their reading much more with one colour rather than the other, and if blue helped, yellow did not, and vice versa. We have found that, for those who improved with blue more than yellow, letters appear to 'fizz' and move around, and also that they were much better at a simple continuous attention task wearing the blue filters. On the other hand, for those who improved with the yellow filters, the letters tended to blur and split into two, and their convergence control was much worse. So we now have much more objective measures of which colour of filter is likely to help a particular child the most.

Publications

Stein, Prof. J. (2023). Theories about Developmental Dyslexia. In Brain Sciences (Vol. 13, Issue 2, p. 208). https://doi.org/10.3390/brainsci13020208

Stein, Prof. J. (2025). Visual Dyslexia. Current Developmental Disorders Reports, 12(1), 5. https://doi.org/10.1007/s40474-025-00316-3

FINANCIAL REVIEW

Financial position

The charity incurred a deficit for the year of £7,496 (2023: Deficit of £10,504) whilst its net assets decreased from £26,706 to £19,210.

Reserves

The Trustees have reviewed the levels of funding that the Trust needs to hold as an unrestricted reserve in order to continue to exist. Our reserves will allow the Trust to continue for a further period of only one year without additional grants.We intend to again carry out a concerted fund raising campaign in 2024/25.

At the end of the year, the charity had cash and bank reserves of £55,638 (2023: £19,922).

Going concern

The trustees are confident of the ability of the charity to continue as a going concern in the foreseeable future.

Page 2

Dyslexia Research Trust

Report of the Trustees

for the Year Ended 30 September 2024

FINANCIAL REVIEW

Risks

The trustees have given due attention to the Charities Commission's guidance on understanding the risks faced by the Trust and the need to put in place measures to mitigate these. The trustees have identified the following as posing the most significant current risks to the Trust:

FUTURE PLANS

The trustees are committed to a business plan to increasing income by increasing publicity about our clinic, through grant and trust fund applications and by encouraging increased participation by existing supporters.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governance Arrangements

The charity is controlled by its governing document, a Deed of Trust, and constitutes an unincorporated Charity. The trustees meet quarterly to review the business of the Trust. Its day-to-day running is delegated to the Chairman who oversees two part-time clinical and research staff and one part-time administrator. The staff are now all employed on a freelance basis.

Status and registration

The Dyslexia Research Trust is a charity registered with the Charity Commissioners (reg. no. 1052989) established under a Trust Deed dated 25th of October 1995.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1052989

Principal address

30 Bankside Court Stationfields Kidlington Oxfordshire OX5 1JE

Trustees

Prof J Stein Mr M Malkmus Dr K Stein

The Trustees were not remunerated for any of their services during the year.

Page 3

Dyslexia Research Trust

Report of the Trustees

for the Year Ended 30 September 2024

REFERENCE AND ADMINISTRATIVE DETAILS

Independent Examiner

A. P. Sowden FCCA Chapman Robinson and Moore Limited 30 Bankside Court Stationfields Kidlington Oxford OX5 1JE 11/07/2025

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

................................................................. Prof J Stein - Trustee

Page 4

Independent Examiner's Report to the Trustees of Dyslexia Research Trust

Independent examiner's report to the trustees of Dyslexia Research Trust

I report to the charity trustees on my examination of the accounts of Dyslexia Research Trust (the Trust) for the year ended 30 September 2024.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

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

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

A. P. Sowden FCCA

Chapman Robinson and Moore Limited 30 Bankside Court Stationfields Kidlington Oxford OX5 1JE

11/07/2025 Date: .............................................

Page 5

Dyslexia Research Trust

Statement of Financial Activities

for the Year Ended 30 September 2024

30/9/24 30/9/23
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 34,093 - 34,093 11,504
Other trading activities 3 28,545 - 28,545 41,566
Investment income 4 313 - 313 109
Total 62,951 - 62,951 53,179
EXPENDITURE ON
Raising funds 42,447 - 42,447 34,883
Other 28,000 - 28,000 28,800
Total 70,447 - 70,447 63,683
NET INCOME/(EXPENDITURE) (7,496) - (7,496) (10,504)
RECONCILIATION OF FUNDS
Total funds brought forward 26,706 - 26,706 37,210
TOTAL FUNDS CARRIED FORWARD 19,210 - 19,210 26,706

The notes form part of these financial statements

Page 6

Dyslexia Research Trust

Balance Sheet

30 September 2024

30/9/24 30/9/23
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
CURRENT ASSETS
Debtors 8 3,900 - 3,900 8,688
Cash at bank and in hand 55,638 - 55,638 19,922
CREDITORS 59,538 - 59,538 28,610
Amounts falling due within one year 9 (40,328) - (40,328) (1,904)
NET CURRENT ASSETS 19,210 - 19,210 26,706
TOTAL ASSETS LESS CURRENT LIABILITIES 19,210 - 19,210 26,706
NET ASSETS 19,210 - 19,210 26,706
FUNDS 10
Unrestricted funds 19,210 26,706
TOTAL FUNDS 19,210 26,706

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 11/07/2025

............................................. Prof J Stein - Trustee

The notes form part of these financial statements

Page 7

Dyslexia Research Trust

Notes to the Financial Statements for the Year Ended 30 September 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

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.

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 costs related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

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

Computer equipment/other - 33% straight line.

Taxation

The charity is exempt from 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.

continued...

Page 8

Dyslexia Research Trust

Notes to the Financial Statements - continued

for the Year Ended 30 September 2024

2. DONATIONS AND LEGACIES
30/9/24 30/9/23
£ £
Donations 3,530 8,547
Gift aid 1,463 2,957
Grants 29,100 -
34,093 11,504
3. OTHER TRADING ACTIVITIES
DRT Fundraising 30/9/24
£
12,070
30/9/23
£
17,779
Courses & other income 845 -
Clinic Reading 15,260 22,395
Non DRT Fundraising 370 1,392
28,545 41,566
4. INVESTMENT INCOME
Interest receivable - trading 30/9/24
£
313
30/9/23
£
109

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 September 2024 nor for the year ended 30 September 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 September 2024 nor for the year ended 30 September 2023.

continued...

Page 9

Dyslexia Research Trust

Notes to the Financial Statements - continued for the Year Ended 30 September 2024

6. STAFF COSTS
30/9/24 30/9/23
£ £
Wages and salaries 5,343 4,962
5,343 4,962
The average monthly number of employees during the year was as follows:
Office management 30/9/24
1
30/9/23
1
No employees received emoluments in excess of £60,000.
7. TANGIBLE FIXED ASSETS
COST Plant and
machinery
£
At 1 October 2023 and
30 September 2024 627
DEPRECIATION
At 1 October 2023 and
30 September 2024 627
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -
8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors 30/9/24
£
3,900
30/9/23
£
3,900
Prepayments - 4,788
3,900 8,688

continued...

Page 10

Dyslexia Research Trust

Notes to the Financial Statements - continued

for the Year Ended 30 September 2024

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/9/24 30/9/23
£ £
Trade creditors 125 542
Other creditors 40,203 1,362
40,328 1,904
10. MOVEMENT IN FUNDS
Unrestricted funds At
1/10/23
£
Net
movement
in funds
£
At
30/9/24
£
General fund 26,706 (7,496) 19,210
TOTAL FUNDS 26,706 (7,496) 19,210
Net movement in funds, included in the above are as follows:
Unrestricted funds Incoming
resources
£
Resources
expended
£
Movement
in funds
£
General fund 62,951 (70,447) (7,496)
TOTAL FUNDS 62,951 (70,447) (7,496)
Comparatives for movement in funds
Unrestricted funds At
1/10/22
£
Net
movement
in funds
£
At
30/9/23
£
General fund 37,210 (10,504) 26,706
TOTAL FUNDS 37,210 (10,504) 26,706

continued...

Page 11

Dyslexia Research Trust

Notes to the Financial Statements - continued for the Year Ended 30 September 2024

10. MOVEMENT IN FUNDS - continued

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

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 53,179 (63,683) (10,504)
TOTAL FUNDS 53,179 (63,683) (10,504)

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 September 2024.

Page 12

Dyslexia Research Trust

Detailed Statement of Financial Activities for the Year Ended 30 September 2024

Detailed Statement of Financial Activities
for the Year Ended 30 September 2024
30/9/24 30/9/23
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 3,530 8,547
Gift aid 1,463 2,957
Grants 29,100 -
Other trading activities 34,093 11,504
DRT Fundraising 12,070 17,779
Courses & other income 845 -
Clinic Reading 15,260 22,395
Non DRT Fundraising 370 1,392
Investment income 28,545 41,566
Interest receivable - trading 313 109
Total incoming resources 62,951 53,179
EXPENDITURE
Raising donations and legacies
Fundraising fees 2,640 2,595
Other
Subcontractors 28,000 28,800
Support costs
Management
Salaries - Clinic 5,343 4,962
Rent 18,793 11,700
Light and heat 1,047 451
Telephone 1,399 2,810
Postage and stationery 325 281
Repairs & maintenance - 473
Professional fees 35 35
Service charge 9,310 7,068
36,252 27,780

This page does not form part of the statutory financial statements

Page 13

Dyslexia Research Trust

Detailed Statement of Financial Activities

for the Year Ended 30 September 2024

Detailed Statement of Financial Activities
for the Year Ended 30 September 2024
30/9/24 30/9/23
£ £
Management
Finance
Bank charges 625 1,608
Insurance 730 783
Governance costs 1,355 2,391
Accountancy and legal fees 778 755
Independent examination fee 1,422 1,362
2,200 2,117
Total resources expended 70,447 63,683
Net expenditure (7,496) (10,504)

This page does not form part of the statutory financial statements

Page 14