CACDP
TIA Signature
(A company limited by guarantee)
FINANCIAL STATEMENTS
For the year ended 31 December 2023
Charity No: 1071662
Company No: 03581178
Scottish Charity number SC037901

Contents
Page
Reference and administrative details of the Charity, its Trustees and Advisers
Trustees, Annual Report
4-10
Report of the Independent Auditors
statement of Financial Activities
14
Balance Sheet
15
Slaternent of Cash Flows
16
Notes to the Financial Statements
17-34
CACDP

Reference and administrative details of the Charity,
its Trustees and Advisers
Status
The organisation first became a registered charity in January 1982. It subsequently re registered on 22
September 1998, following incorporation as a company limited by guarantee on 15 June 1998.
Trustees
l Robinson
J Walker (Chair)
HJ Beaton
M Hopkinson
l Donnelly (resigned June 2023)
E Winfield
A Schembri
J Mancin
C Kerr
K A Riley (resigned June 2023)
Secretary
L J Foster
Chief Executive
L J Foster
Key Management Personnel
L J Foster
Registered office and principal address
1 St Floor, Shannon House, Mandale Business Park, Belmont Industrial Estate, Durham, DH1 1TH.
Independent Auditor
Mitchells Grievson Chartered Accountants. Kensington House, 3 Kensington, Bishop Aud(land, DL14
6HX
Principal bankers
Natwest Bank Plc, 12 Market Place, Durham, DHI 3NG.
Solicito
Muckle LLP, Time Central, 32 Gallowgate. NewGastle-upon-Tyne, NE14BF.
CACDP

Trustees Annual Report
(for the year ended 31 December 2023)
Charity No: 01071662
Company No: 3581178
The trustees, who are directors of the charity for the purposes of company law, present their report and
the audited financial statements for the year ended 31 December 2023.
Structure, governance and management
CACDP is organised through a Board of Trustees. Subcommittees are convened on an ad-hoc basis
when required and are managed with specific lerms of reference and a set objective.
The charitable company's governing documents are its Memorandum and Articles of Association dated
October 2006 and the companies are limited by guarantee.
Trustees are eligible to serve up to two terms of four years each and under exceptional circumstances,
an additional term.
Trustees are recruited through open, external pro￿sseS which can use a variety of measures to raise
awareness of the vacancy. Applications are sought which showcase skills and experience, and
discussions held with a panel made up of trustees and the Executive. The panel will make
recommendations to the full board. New trustees are appointed for a single term of four years and at
that point, if they wish to serve a second term, they will share a statement about their time with
Signature. A conversation with a panel will be held and recommendations will be made to the full board.
Induction sessions are held for new trustees upon appointment which includes an update presentation to
all trustees. New trustees are also provided with an induction pack which includes issues of 'charitable
purpose" and °public benefit.. Trustees continue to be happy that CACDP meets these criteria.
Day to day management of CACDP is delegated to the Chief Executive, Lindsay Foster.
CACDP

Trustees Annual Report
(for the year ended 31 December 2023)
Objectives and principal activities
The charity aims
CACDP'S objects are the improvement of communication with deaf people, in particular by the
education, training and examination of students and tutors in the different modes of communication used
by such persons.
CACDP is a charity which expresses its aim of advancing communication bel￿een deaf and hearing
people through the functions of a recognised UK awarding body.
We do this by offering high quality nationally accredited qualifications in sign language and other forms
of communication used by deaf people as well as student support packages, training and teacher
support packages.
The charity's beneficiaries
The following people benefit from CACDP'S work:
Deaf, deafened, hard of hearing and deafblind people.
Deaf and hearing students of courses leading to our qualifications.
Deaf and hearing tutors of courses leading to our qualifications.
Equal ac￿SS to our seNices is importanl to us and we work throughout the country to ensure that
provision is as widespread as possible. We record and monitor the range of beneficiaries where possible
and each year we improve on that knowledge. We try to ensure that fees are maintained at a minimum
level to ensure that our qualifications are affordable to all whilst covering our administration costs.
CACDP was established by national organisations of and for deaf people to ensure the availability of
leaming opportunities, qualifications and standards in the communication methods used by deaf people.
These organisations are still involved with CACDP as trustees, project partners, subscribers and
members of committees. CACDP responds to the needs of beneficiaries through the work of
committees, through consultation with deaf individuals and organisations and through representation on
the Board of Trustees.
We have referred to the Charity Commission's general guidan￿ of public benefit when reviewing our
objectives and in developing our strategic and operational plans. Each year we review the strategic plan
and ensure all activities are in line with the aims of the charity.
Pay and remuneration setting for key management personnel is carried out by the Chair of the Board with
the support of the other trustees. Key considerations are affordability, benchmarking, changes in roles
and responsibilities as well as other market forces. All factors are considered and a recommendation is
made to the to the Board of Trustees who made the final decision.
CACDP

Trustees Annual Report
(for the year ended 31 December 2023)
Achievements and performance
In the year to 31 De￿mber 2023 the main achievements within CACDP in addition to the delivery of the
suite of qualifications and supporting products have been..
OfquallQiWICCEA
CACDP are subject to Conditions of Recognition from OfquaVQiWICCEA. We evaluate the conditions
on an annual basis to ensure Gompliance. We submitted our Statements of Compliance meeting the
required deadlines.
Centre Engagement
Throughout 2023 we hosted drop in events for our centres to meet senior members of the team. During
these sessions we provided updates on all of the current and planned Signature work and we answered
questions that centre teams had for us. This allowed misconceptions to be corrected, clarification of
updates and communications as well as guidance to be provided where needed. We have found these
meetings extremely useful in meeting with our centres collectively as well as understanding what our
centres are looking from rom us. We will continue to provide a flexible engagement programme to allow
us to further develop our relationships.
Centre numbers
Centres numbers have continued to increase organically. In addition, we registered centres that were
previously registered with IBSL which further increased our numbers.
CACDP

Trustees Annual Report
(for the year ended 31 December 2023)
Financial review, including risks and uncertainties
At the beginning of 2023 we were informed that our primary competitor, IBSL, was to cease trading. We
worked with all our regulators to facilitate the transfer of all IBSL centres and candidates to our systems
and qualifications where candidates wanted to continue with their courses.
A considerable amount of time and resour￿$ was invested to fully understand each candidate and
centre's situation as well as any potential risks. We were successful in creating a relationship with most
of the centres and supported as many candidates as possible to continue on their learning path with
Signature. We have taken on board feedback from these centres and have tried to understand the
differences between the two organisations to help with the transition. We are pleased with this work but
are open to understanding where we can improve further, especially taking the opinions of those who
had chosen not to work with us prior to the closure of IBSL.
This event. together with our ongoing work has resulted in an increase in both candidate numbers and
centre numbers. We continue to offer more flexibility to our candidates via centres whilst maintaining
standards and this has allowed our qualifications to be available to more people from wider areas and
from situations where regular travel to ￿ntreS isn't possible.
Investments are still being maintained under a low-risk policy of long-term deposits with the trustees
being keen to ensure the level of risk regarding these funds does not change.
An annual review of risk is performed to identify and grade all known risks to the charity as part of the
annual planning cycle. Appropriate mitigating actions are identified, and the effectiveness of these
actions monitored. The process is overseen by the Board of Trustees.
2023 saw the retum to higher staffing levels again which allows us to continue to grow and develop
whilst still achieving objectives and meeting changing business needs. We continue to provide strong
working practises that are family friendly and creating a positive culture we Gan make our team as
engaged as possible. A motivated workforce allows for greater creative thinking and the passion to
achieve our objectives.
Income in the year ended 31 December 2023 has increased by £295k from £958k in 2022 to £1,253k.
Reserves have increased by £132k to £1,529m.
KPI'S
The Board monitors
rformance with the followin
Perfonnance Measure
2023
2022
Reserve level
£1,529m
£1.375m
Current Ratio
Candidate numbers
Net sur
us
indicators of the charit
Variance ex
lanation
GroKrth
22,707
£154k
Growth
Growth
£116k
CACDP

Trustees Annual Report
(for the year ended 31 December 2023)
Reserves
CACDP has two unrestricted reserve categories..
Designated reserve (a)
General reserve (b)
(a) Should the need arise to designate unrestricted reserves for investment for a piece of work then an
allocalion into these reserves may be appropriate. The Trustees would agree this in principle, the
amount required will be recommended through the Board for approval. It should be noled that any
designated amounts may be reviewed and amended by trustees at any time.
(b) There is a need to maintain a level of general reserves to enable the charity to Cope with a variety of
events, either day to day or exceptional. However CACDP believes that its reserves must be
managed as a valuable asset for the organisation, As such it is important to balance the need to
spend the reserved income of the Gharity with the potential risks that may be faced in the future.
CACDP has one pension deficit of £24k (2022 - £46k).
Maintenance of reserves levels
CACDP rnaintains unrestricted reserves at a level which will cover emergency costs, unforeseen high
level losses of income or business cessation. The most significant amount would be the business
cessation for which £105k is considered a reasonable provision. In addition, due to the recent financial
uncertainty that has been caused by COVID-19 and the economic environment, we will retain £200k in
reserves to allow for any potential year end deficits.
Restricted funds at 31 December 2023 were £17k, unrestricted funds held as fixed assets were £245k,
leaving £1,294k as free reserves and available for the general purpose of the charity. This results in the
current levels of free reserves being higher than required levels.
CACDP

Trustees Annual Report
(for the year ended 31 December 2023)
The Future
At CACDP we are currently embracing the growth and changes we are seeing with the recent changes
in the market place as well as the challenges we issue ourselves inlernally. In 2023 one of our priorities
was to invest in additional support products for our qualifications, we have decided to continue with this
work following positive feedback. We have also engaged in a plan to update our website and incorporate
more BSL translations in this work
We will be continuing to carry out our programme of fa￿-tO-faCe engagements with centres and
teachers as well as expanding our connections with other sectors to share the benefits of learning British
Sign Language and improving deaf awareness, especially in education.
Our work continues to support the development of a GCSE in BSL and we will work with all interested
parties to assist with the work in this area. Public consultations from both Deoartment for Education and
from Ofqual were published in 2023 with more technical consultations to follow in 2024.
Increased slaff numbers will allow a wider delivery of awareness, marketing and influencing decision
makers.
ststement of trustees, responsibilities
The trustees (who are also directors of Signature for the purposes of company law) are responsible for
preparing the Trustees, Annual Report and the financial statements in accordance with applicable law
and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial year which give a
true and fair view of the state of affairs of the charitable company and of the incoming resources and
application of resources, including the income and expenditure, of the charity for that period. In
preparing these financial statements, the trustees are required to:
"select suitable accounting policies and then apply them consistently.,
•observe Ihe methods and principles in the Charities SORP.
.make judgments and estimates that are reasonable and prudent.
"state whether applicable UK Accounting Standards have been followed, subject to any material
departures disclosed and explained in the financial statements; and
'prepare the financial statements on the going concern basis unless it is inappropriate to presume that
the charitable company will continue in business.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable
accuracy at any time the financial position of the company and enable them to ensure that the financial
statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act
2005 and the Charities Accounts {Scotland) Regulations
2006 and the Charities Act 2011. They are also responsible for safeguarding the assets of the company
and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Statement as to disclosure of infomiation to auditors
CACDP

The Trustees who were in office on the date of approval of these financial statements have confirmed.
as far as they are aware, that there is no relevant audit infomiation of which the auditors are
unaware. Each of the Twstees have confimied Ihat they have taken all the steps that they ought to
have taken as a trustee in order to make themselves aware of any relevant audit information and to
establish that it has been communicated to the auditor.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the
organisation's Memorandum and Articles of Association and 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 (FRS 102) (effective 1 January 2015).
Auditors
A resolution to re-appoint the auditors for the ensuing year will be proposed at a board meeting.
Approved by a meeting of the Board of Trustees on .
.I bloq IIw.Itand
signed on their behalf by-.
Tru
CH￿j w A-LkE
H u&-LE G&TO￿j.
Trustee..
CACDP
10

Independent Auditors, Report to the Trustees and members of
CACDP TIA Signature
(for the year ended 31 December 2023)
Opinion
We have audited the financial statements of CACDP for the year ended 31 December 2023 which
comprise the Statement of Financial Activities, Balan￿ Sheets, the Cash Flow Statement and notes to
the financial statements, including significant accounting policies. The financial reporting framework that
has been applied in their preparation is applicable law and United Kingdom Accounting Standards,
including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" (United
Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements..
•give a true and fair view of the state of the charitable company's affairs as at 31 December
2023,. and of the charitable company's incoming resources and application of reSoUr￿s,
including their income and expenditure, for the year then ended.,
•have been properly prepared in accordance with United Kingdom Generally Accepted
Accounting Practice" and
•have been prepared in accordan￿ with the Companies Act 2006, the Charities Act 2011, the
Charities and Trustee Investment (Scotland) Act 2005 and regulations 6 and 8 of the Charities
Accounts (Scotland) Regulations 2006 (as amended).
Basis for opinion
We have been appointed auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland)
Act 2005 151 of the Charities Act 2011 and under the Companies Act 2006 and report in accordan￿ with
regulations made under those Acts.
We conducted our audit in accordan￿ with International Standards on Auditing (UK) {ISAs (UK)) and
applicable law. Our responsibilities under those standards are further described in the Auditor's
responsibilities for the audit of the financial statements section of our report. We are independent of the
charitable company in accordance with the ethical requirements Ihat are relevant to our audit of the
financial statements in the UK, including the FRC'S Ethical Standard and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees, use of the going concern basis
of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any rnaterial uncertainties relating to events
or conditions that, individually or collectively. may cast significant doubt on the charitable company's ability
to continue as a going con￿rn for a period of at least twelve months from when the financial statements
are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in
the relevant sections of this report.
Other information
The other information comprises the information included in the annual report other than the financial
statements and our auditor's report thereon. The trustees are responsible for the other infomiation
contained within the annual report. Our opinion on the financial statements does not cover the other
information and, eX￿pt to the extent otherwise explicitly stated in our report, we do not express any form
of assurance conclusion thereon.
CACDP
11

Independent Auditors. Report to the Trustees and members of
CACDP TIA Signature
(for the year ended 31 December 2023)
Our objectives are to obtain reasonable assuran￿ about whether the financial statements as a whole are
free from material misstatement, whether due to fraud or error, and to issue an auditorfs report that
includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an
audit conducted in accordan￿ with ISAS (UK) will always detect a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate,
they could reasonably be expected to influence the economic decisions of users taken on the basis of
these financial statements.
The extent to which the audit was consldered capable of detecting irregularities, including fraud
Irregularities are instances of non-compliance with laws and regulations. The objectives of our audil are
to obtain sufficient appropriate audit evidence regarding compliance with laws and regulations that have a
direct effect on the determination of material amounts and disclosures in the financial statements, to
perform audit procedures to help identify instances of non-compliance with other laws and regulations that
may have a material effect on the financial statements. and to respond appropriately to identified or
suspected non-compliance with laws and regulations identified during the audit.
In relation to fraud, the objectives of our audit are to identify and assess the risk of material misstatement
of the financial statements due to fraud, to obtain sufficient appropriate audit evidence regarding the
assessed risks of material misstatement due to fraud through designing and implementing appropriate
responses and to respond appropriately to fraud or suspected fraud identified during the audit.
However, it is the primary responsibility of management. with the oversight of those charged with
governance, to ensure that the entity's operations are conducted in accordance with the provisions of laws
and regulations and for the prevention and detection of fraud.
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud, the
charity audit engagement team..
•obtained an understanding of the nature of the sector, including the legal and regulatory
frameworks that the charitable company operate in and how the charitable company are
complying with the legal and regulatory framewoths.
•inquired of management, and those charged with governance, about their own identification
and assessment of the risks of irregularities, including any known actual, suspected or alleged
instances of fraud.
•discussed matters about non-complian￿ with laws and regulations and how fraud might occur
including assessment of how and where the financial statements may be susceptible to fraud.
As a result of these procedures we consider the most significant laws and regulations that have a direct
impact on the financial statements are FRS 102, Charities SORP (FRS 102), Companies Act
2006, Charities Act 2011, Charities and Trustee Investment (Scotland) Act 2005 and the parent charitable
company's governing document . We performed audit prO￿dureS to detect non-compllan￿S which may
have a material impact on the financial statements which included reviewing the financial statements
including the Trustees, Report and remaining alert to new or unusual transactions which may not be in
accordance with the governing documents.
The most significant laws and regulations that have an indirect impact on the financial statements are
those in relation to The Office of Qualifications and Examinations Regulation (Ofqual). We performed
audit procedures to inquire of management and those charged with governance whether the charity is in
compliance with these law and regulations and inspected correspondence with regulatory authorities.
CACDP
12

Independent Auditors. Report to the Trustees and members of
CACDP TIA Signature
(for the year ended 31 December 2023)
The audit engagement team identified the risk of management override of controls as the area where the
financial statements were most SUS￿ptib1e to material misstatement due to fraud. Audit prO￿dureS
performed included but were not limited to testing manual joumal entries and other adjustments, evaluating
the business rationale in relation to significant, unusual transactions and transactions entered into outside
the normal course of business, challenging judgments and estimates.
All relevant laws and regulations identified and areas susceptible to fraud that could have a material effect
on the financial statements were communicated to component auditors. Any instances of non-compliance
with laws and regulations identified and communicated by a component auditor were considered in our
audit approach.
A further description of our responsibilities for the audit of the financial statements is located on the
Financial Reporting CounGiI's website at htt '.Ilv4WN.frc.or
.uklauditorsres
onsibilities. This description
forms part of our auditor's report.
Use of our report
This report is made exclusively to the members, as a body, in accordance with Chapter 3 of Part 16 of the
Companies Act 2006, and to the charitable company's trustees, as a body, in accordan￿ with section
44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and regulation 10 of the Charities
Accounts (Scotland) Regulations 2006 (as amended) and the Charities Act 2011. Our audit work has
been undertaken so that we might state to the members and the charitable company's trustees those
matters we are required to state to them in an auditor's report and for no other purpose. To the fullest
extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable
company, its members as a body, and its trustees as a body, for our audit work, for this report, or for the
opinions we have formed.
LY
(Senior Statutory Auditor)
For and on behalf of Mitchells Grievson Chartered Accountants, Statutory Auditor
Kensington House,
3 Kensington
Bishop Auckland
DL14 6HX
Mitchells Grievson Chartered Accountants is eligible to act as an auditor in temis of section 1212 of the
Companies Act 2006
CACDP
13

Charitable Company Statement of Financial Activities for
the year ended 31 December 2023
(including Income and Expenditure Account)
Unrestricted Restricted Total Funds
Funds
Funds
2023
Total Funds
2022
Note
Income from:
Donations and legacies
Other trading acts'vilies
Investments
10
97,817
2,588
100,415
2b
2c
77.673
19,085
96,758
77.673
19,085
96,758
Charitable activities
Examinations and centre registrations
Development of examinations. training and materials 2d
1,142.185
6.4IKJ
1,148,585
1,142.185
16.036
1,158,221
852,147
9,636
852,147
other incoming resources
Total income
5,880
958,442
1,245.343
9,636
1,254,979
Expendlture on:
Raising fvnds
Charitable activities:
Examinations and centre registrations
Sale of training materials
Curriculum and other training
Development of examinations, training and materials
Total expenditure
482,340
215,762
52.823
339.806
1.090.731
482,340
215,762
52,823
349,442
1,100,367
492,517
88,735
38.718
172,407
792.377
9,636
9,636
Losses on Investhient assets
(7.773)
Losses disposal of assèts
Actuarial r8measurement on defined benefit
obligations
(962)
(962)
1,688
Net movement in fijnds
163.650
153,650
159,980
Reconciliation of funds
Total funds brought forward
1,358,164
17.497
1,375,661
1,215,681
Total funds carried fonward
1,511,814
17,497
1,529,311
1,375,661
All operalions derive from continuing aclivities.
14
CACDP

Company Number: 03581178
Charitable Company Balance Sheet as at 31 December 2023
Note
2023
2022
Flxed assets
Tangible assets
Intangible assets
Investments
Total fixed assets
141,178
160,343
10
11
104,309
102,988
245,487
263,331
Current assets
Stocks of training materials
Debtors
Cash at bank and in hand
12
13
20,076
94,349
1,178,876
154,371
1,315,024
1469,395
1,293,301
Creditors: Amounts falling due
within one year
Net current assets
Total assets less current
14
184,287
158,291
1285,108
1,135,010
1,530,595
1,398,341
Creditors: amounts falling due
in after more than one year
15
1,284
22,680
Net assets
1,529,311
1,375,661
Funds of the charity:
Restricted income funds
16
17,497
17,497
Unrestricted funds:
General funds
Pension fund
16
16
1,536,107
24,293
1,403,853
45,689
1.511.814
1,358.164
Total funds
1,529,311
1,375,661
The financial statements o
14 to 34 were approved by the Board of Trustees and
were signed on their behalf by..
Trustee..
oHfrJ lthl I¥LkE
Tr￿skee..
IIELENI
CACDP
15

Company Number: 03581178
Statement of Cash Flows for the year ended
31 December 2023
Note
2023
2022
Cash flows from operatlng activitles
Cash generated from operations
22
148,821
180,788
Investlng activlties
Purchase of tangible fixed assets
Investments
(12,675)
(45.978)
Net cash used In Investing actlvitios
(12,675)
(45,978)
Flnancing actlvities
Debt repayments
Net Cash used in financlng activlties
Net Increase in cash and cash
equivalents
134,810
136,148
Cash and cash equivalents at the
beginning of the year
Cash and cash equivalents at end of
y•ar
1,044,066
1,178,876
1,315,024
1,178,876
16
CACDP

Notes to the Financial Statements for the year ended
31 December 2023
1. Accounting policies
1a) Basis of preparation
Signature is a charitable company, limited by guarantee, regISte￿d in England. The address
of the charity's registered office and principal pla￿ of business is Shannon House, Mandale
Business Park, Belmont Industrial Estate, Durham, DH1 1TH.
The charity meets the definition of a public benefit entity under FRS 102. The charity exists
for the benefit of the public through the education, training and examination of students and
tutors in the different modes of communication used by such persons.
These financial statements have been prepared in accordan￿ with "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) - {Charities SORP
(FRS 102)). and the Companies Act 2006.
Assets and liabilities are initially recognised at historical cost of transaction value except for
investments which are included at market value. and in accordance with the Statement of
Recommended Practice 'Accounting and Reporting by Charities, effective 1 January 2015
(Charities SORP (FRS 102)) and the Companies Act 2006.
The financial statements are presented in sterling which is also the financial currency of the
charity. The monetary amounts in these financial statements are rounded to the nearest £,
except where otherwise indicated.
Going concern
FRS 102 requires that, if appropriate, the financial statements are prepared on the going
concern basis, which means that the organisation is able to operate for the foreseeable
future on the basis of known and reasonable projected resources. There are no material
uncertainties in respect of the charity's ability to continue as a going concern. The ongoing
demand for the services provided by the charity ensures the exposure to risk from the
current difficult economic conditions is minimal. Free reserves are available to meet the
charity's needs as they arise as detailed within the reserves policy. As a consequence,
the Trustees believe the charity is well placed to manage its business risks successfully
and thus they have adopted the going cOn￿M basis of accounting in preparing the
financial statements.
The charity had total funds of £1,529,311 as at 31 December 2023 (increase of £153,650
from 31 December 2022) and a year*nd cash balan￿ of £1,315,024 (2022: £1,178,876).
Cash reserves and year end results are strong. Forecasts for the period ended 31
De￿mber 2024 have been prepared, showing all anticipated costs together with prudent
income growth. These confirm that the charity has sufficient cash for the organisation to
continue for at least 12 months from the date these financial statements are signed.
Al the time of approving the financial statements, the trustees have a reasonable
expectation that the charity have adequate resources to continue in operational existence
for the foreseeable future. Thus, the trustees continue to adopt the going concern basis of
accounting in preparing the financial statements.
CACDP
17

Notes to the Financial Statements for the year ended
31 December 2023
1. A¢counting policies (continued)
1 b) Incoming resource5
All income disclosed in the Statement of Financial Activities is shown on an
entitlement basis.
All grant income is shown on an entitlement basis, except for restricted funds, where
any income received in advance of expenditure is taken to the Statement of Financial
Activities when the chairty becomes unconditionally entitled to the grant.
Government grants are recognised when the conditions for receipts are met and
there is reasonable assurance that the grant will be re￿ived. Grants related to
income are deducted in reporting the related expense.
Govemment grants that are re￿1vable as compensation for expenses or losses
already incurred or for the purpose of giving immediate financial support to the
company with no future related costs are recognised in profit and loss in the period in
which they become receivable.
Fees for examinations are normally On￿ the assessment has been held and those
applicable to the year accounted for in the Statement of Financial Activities. Any fees
received during the year applicable to fLrture periods are shown as deferred income in
the balance sheet.
1c) Expenditure
Resources expended are recognised in the period in which legal or constructive
obligation arises.
ReSoUr￿S expended are allocated to the particular activity to which the cost relates.
However the cost of overall direction and administration of each activity, comprising
the salary and oveihead costs of the central function, is apportioned based on an
estimate of the staff time, attributable to each activity:
Examinations and centre registrations
Qualification support
Development of examinations, training and materials
Governance costs relate to the costs associated with meeting the constitutional and
statutory requirements of the charity.
1d) Fixed assets
Tan
ible Fixed assets
Depreciation is provided at rates, set out below, calculated to write off the cost of
each asset over its expected useful life. Items of equipment are capitalised where the
purchase price exceeds £150, except for computer equipment which is all capitalised,
with the exception of Gonsumables and accessories.
Computer Software
5 years
20 % straight line
Computer Equipment
3 years
33 % straight line
Other Office Equipment
5 years
200/0 Straight line
42°/0
18
CACDP

Notes to the Financial Statements for the year ended
31 December 2023
Intan
ible Fixed assets
Intangible fixed assets are stated at cost, net of amortisation and any provision for
impairment. Amortisation is calculated to write down the costs of completed assets
less estimated residual value over the useful lives of all intangible assets by the
straight line method. The annual charges on:
Development expenditure
5 years
200fi straight line
le) Investments
Investments held as fixed assets are revalued at their market value at the balan
sheet date and the gain or loss taken to the Statement of Financial Activities.
1fj Stocks
Stocks comprise training packages and stocks of books and are valued at the lower
of cost and net realisable value.
Net realisable value is based on normal selling price. Provision is made for obsolete,
slow moving or defective items where appropriate. All current stock levels are
considered obsolete and therefore provided against at 1000/0.
lg) Pension costs
Contributions to defined contribution schemes are charged to the Statement of
Financial Activities as they are incurred. A creditor is included on a discounted basis
for known additional contributions as detailed in note 18.
1h) Funds
Unrestricted funds are generated surpluses of the charity without further specified
purpose and are available as general funds.
Designated funds are unrestricted funds, earmarked by the trustees for particular
purposes.
Restricted funds are to be used for specific purposes as prescribed by the donor.
Expenditure which meets these criteria is charged to the fund, together with a fair
allocation of management and support costs.
1 i) Research and development
Expenditure incurred on research and development in the year other than those
costs able to be capitalised, is charged to the statement of financial activities.
1j) Operating leases
Rentals applicable to operating leases where substantially all of the benefits and risks
of ownership on a straight line basis over the period of the lease remain with the
lessor are charges against surpluses.
CACDP
19

Notes to the Financial Statements for the year ended
31 December 2023
I k) Taxatlon
The charity is a registered charity and is exempt from tax on income and gains falling
within section 505 of the Taxes Act 1988 or s256 of the Taxable Chargeable Gains
Act 1992 to the extent that these are applied to its charitable objects. No tax charges
have arisen in the charity.
11) Cash at bank and in hand
Cash at bank and cash in hand includes cash held at bank and cash held in short
temi investments.
lm) Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial
Instruments" and Section 12 '0ther Financial Instruments Issues. of FRS 102, in full
to all of its financial instruments.
All of the charity's financial assets and financial liabilities qualify as basis financial
instrumenls. Basic Financial instruments are initially recognised at transaction value
and subsequently measured at their settlement value.
Financial assets: Trade and other debtors
Trade and other debtors (including accrued income) which are receivable within one
year and which do not constitute a financing transaction are initially measured at the
transaction price and subsequently measured at amortised cost, being the
transaction price less any amounts settled and any impairmenl losses.
A provision for impairment of trade debtors is established when there is objective
eviden￿ that the amounts due will not be collected according to the original terms of
the contract. Impairment losses are recognised in profit or loss for the eX￿sS of the
carrying value of the trade debtor over the present value of the fulure cash flows
discounted using the original effective interest rate. Subsequent reversals of an
impaimient loss that objectively relate to an event occurring after the impaiment loss
was recognised, are recognised immediately in profit or loss.
Financial liabilities: Trade and other creditors
Trade and other creditors (including accruals) payable within one year that do not
constitute a financing transaction are initially measured at the transaction price and
subsequently measured at amortised cost, being the transaction price less any
amounts settled.
Critical accounting estimates and areas of judgement
Estimates and judgements are continually evaluated and are based on historical
experience and other factors, including expectations of future events that are
believed to be reasonable under the circumstances.
CACDP
20

Notes to the Financial Statements for the year ended
31 December 2023
2. Incoming resources
2023
2022
2a) Donatlons and lagacies- unrestrlcted
Donations
10
10
2023
2022
2b} Other Trading activities - unrestricted
Conferences and awards
Qualification support products
18,535
79,282
97,817
77,673
2023
2022
2c) Investment income - unrestricted
Bank interest
Money market and other deposits
17,764
1,321
19,085
2,588
(7,773)
5,185
2023
2022
2d) Development of examinations, training and materials
GCSE
Total restricted developm8nt Income
9,636
2023
2022
28) Other Income - unrestricted
Government grants
Other
Totsl other income - unrastrlcted
5,880
961
961
5,880
CACDP
21

00
q> rh

141 O
rI7)rNI￿￿j(o￿(O
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ILI
QciioF"

Notes to the Financial Statements for the year ended
31 December 2023
4. Net incomingloutgoing resources is after charging..
2023
2022
Auditors remuneration
6,000
4,200
6,000
4,200
Operating lease costs-Land and Buildings
23,000
23,000
Depreciation
40,282
35,642
5. Staff costs
2023
2022
Salaries
Employer's National Insuran
Employer's Pension Contributions
Redundancy costs
346,110
27,007
22,270
35,000
430,387
296,732
23,635
21,778
342,145
Recruitment fees
Temporary staff
7,310
496
804
343,445
437,697
The average number of employees during the year was 12 (2022: 10).
The following number of employees received annual emoluments exceeding £60,000
was 1 (2022: 1)
December December
2023
2022
Between £60,000 and £70,000
Between £70,000 and £80,000
Pension contributions paid in the year in respect of the above staff were £7.586 (2022..
£7,173).
CACDP
24

Notes to the Financial Statements for the year ended
31 December 2023
Key management personnel
The key management personnel of the charity comprise the Trustees and Chief
Executive. The total employee benefits of the key management personnel of the chairty
were £83,269 (2022. £74,312).
6. Pension costs
The Charity participates in two funds administered by the Pensions Trust. The Ethical
Fund, a defined contribution scheme, and The Growth Plan, a multi-employer pension
scheme.
The charge to SOFA is the amount of the contributions payable.
The amount of contributions outstanding at the year end was £24,926 (2022.. £45,689).
7. Indemnity insurance
The Charity has Professional Liability Insuran￿ cover for Trustees, committee
members and staff.
The limit of Indemnity in any one year is £1,000,000 (2022: £1,000,000) for which a
premium of £1,786 (2022." £1,786} was paid.
8. Trustees remuneration and disbursement of expenses
The Articles of Association permit the payment of fees and expenses to trustees when acting
as examiners and trainers, etc, where such expertise is in short supply.
In 2023 Nil (2022.. Nil) trustees received fees amounting to Nil (2022.. Nil) together with £ Nil
(2022.. Nil) reirnbursement of expenses incurred.
There were 4 (2022.. 6) other twstees who were reimbursed travel and subsistence expenses
of £903 (2022: £1,165) for altendanGe at trustee meetings and other events.
CACDP
25

Notes to the Financial Statements for the year ended
31 December 2023
9. Tangible fixed assets
Furniture
Office
& fittings equipment
Computer
software
Computer 2023 Total
equipment
Cost
At 1 January 2023
Additions
Disposals
At 31 December 2023
60,884
2,829
6,580
57.133
31,441
1,881
3,072
30,250
330,328
2,310
124,946
15,307
547,599
22,327
9,652
560,274
332,638
140 253
Depreclatlon
At 1 January 2023
Charge for the year
Disposals
At 31 De￿rnber 2023
49,278
4,210
5,371
48,117
31,046
474
187,509
32,110
119,423
3,490
387,256
40,282
8,443
419,096
31,046
219,619
122,913
Net book valua
At 31 December 2023
9,016
1,803
113,019
17,340
141,178
At 31 December 2022
11,606
395
142.819
5,523
160 343
No tangible fixed assets were held under finance leases or hire purchase contracts.
10. Intangible fixed assets
Rosaarch &
Development
Cost
At 1 January 2023
Additions
At 31 De￿mber 2023
173,739
173,739
Amortlsatlon
At 1 January 2023
Charge for the year
At 31 December 2023
173.739
173,739
Net book value
At 31 De￿rnber 2023
At 31 December 2022
CACDP
26

Notes to the Financial Statements for the year ended
31 December 2023
11.Investments
2023
2022
Common Investment Funds
104,309
102,988
104,309
102,988
The Common Investment Fund comprises 507,961 accumulation units in The Schroders
Charity Fixed Interest Fund.
Carrying value at the beginning of the year
Gain on investment
Loss on revaluation
Carrying value at the end of the year
102,988
1,321
104,309
All investment assets are held in the UK.
12.Stocks
2023
2022
Cost
Provision for obsolescen
20,076
20,076
20,076
20,076
13. Debtors
2023
2022
Trade debtors
Prepayments
93,408
60,963
154,371
70,305
24,044
94,239
CACDP
27

Notes to the Financial Statements for the year ended
31 December 2023
14. Creditors
2023
2022
Trade Creditors
Other Tax and Social Security
Accruals
Deferred Income
Pension Fund
64,359
11,425
25,669
59,825
23,009
184,287
50,698
9,313
15,749
59,523
23,009
158,292
Deferred Income
Deferred Income at 31 December 2022
Amount released from previous year
Amount deferred in current year
Deferred income at 31 December 2023
59,523
(59,523)
59,825
59,825
Deferred income relates to centre fees invoiced in advance
15. Creditors due in more than one year
2023
2022
Pension creditor
1.284
22,680
CACDP
28

Notes to the Financial Statements for the year ended
31 December 2023
16. Movements in funds
Balance
blfwd
Incoming
resources
Outgolng Transfers
resources
Balance
clfwd
Restrlcted funds:
GCSE
Other
Total restricted funds
17,497
17,497
17.497
17,497
Unrestricted funds:
Pension
General funds
Total unrestricted funds
(45,689)
1,403,853
1,358,164
21,396
21,396
(24,293)
1.536,107
1,511814
1,253,658 11,100,008
1,253 658
1,100,008
Total funds
1,375,661
1,253,658
1,100,008
1,529,311
The transfer in the year relates to the deficit payments made on the pension provision.
2022 - Movements in funds
Balance
blfwd
Incoming
resources
Outgoing
resources
Gains and Transfers
lossès
Balance
clfwd
Restricted funds:
GCSE
19,130
306
19,436
(1,623)
306
17,497
Total restrlcted funds
17,497
Unrestrlcted funds:
Pension
General funds
Total unrestricted funds
(81,106)
1,277,351 958,442
1,196,245 958,442
1,688
(7,773)
6,085
33,729 (45,689)
33,729
1,403,853
1,358,853
790,438
790,438
Totsl funds
1,215.681 958,442
790,438
6,085
1,375,661
CACDP
29

Notes to the Financial Statements for the year ended
31 December 2023
17. Members liability
The company is limited by guarantee and in the event of the winding up of the company, the
liability of its members is limited to £1.
18. Pension Obligations
The company participates in the scheme, a multi-employer scheme which provides benefrts to
some 1300 non-associated participating employers. The scheme is a defined benefit scheme
in the UK. It is not possible for the company to obtain sufficient information to enable it to account
for the scheme as a defined benefit scheme. Therefore it accounts for the scheme as a defined
contribution scheme.
The scheme is subject to the funding legislation outlined in the Pensions Act 2004 which
came into force on 30 December 2005. This, together with documents issued by the
Pensions Regulator and Technical Actuarial Standards issued by the Financial Reporting
Council, set out the framework for funding defined benefit occupational pension schemes in
the UK.
The scheme is classified as a 'last-man standing arrangement,. Therefore the company is
potentially liable for other participating employers, obligations if those employers are unable
to meet their share of the scheme deficit following withdrawal from the scheme. Participating
employers are legally required to meet their share of the scheme deficit on an annuity
purchase basis on withdrawal from the scheme.
Deficit contributions
A full actuarial valuation for the scheme was carried out at 30 September 2020. This
valuation showed assets of £800.3m, liabilities of £831.9m and a deficit of £31.6m. To
eliminate this funding shortfall, the Trustee has asked the participating employers to pay
additional contributions to the scheme as follows:
Deficit contributions
From 1 April 2022 to 31 January
2025:
£3,312,000 per annum
(payable monthly)
Unless a concession has been agreed with the Trustee the term to 31 January 2025
applies.
Note that the scheme's previous valuation was carried out at 30 September 2017. This
valuation showed assets of £794.9m, liabilities of £926.4m and a deficit of £131.5m. To
eliminate this funding shortfall, the Trustee asked the participating employers to pay
additional contributions to the scheme as follows:
Deficit contributions
From 1 April 2019 to 30 September
2025:
£11,243,000 per annum
(payable monthly and increasing by 30h each on 1st April)
CACDP
30

Notes to the Financial Statements for the year ended
31 December 2023
18. Pension Obligations {continued}
The recovery plan contributions are allocated to each participating employer in line with their
estimated share of the Series 1 and Series 2 scheme liabilities.
Vvhere the scheme is in deficit and where the company has agreed to a deficit funding
arrangement the company recognises a liability for this obligation. The amount recognised is
the net present value of the deficit reduction contributions payable under the agreement that
relates to the deficit. The present value is calculated using the discount rate detailed in these
disclosures. The unwinding of the discount rate is recognised as a finance cost.
RECONCILIATION OF OPENING AND CLOSING PROVISIONS
PRESENT VALUES OF PROVISION
31 De￿rnber
2023
31 December
2022
31 December
2021
Present value of provision
24,293
45,689
81,106
Year Ending
31 December
2023
Year Ending
31 December
2022
Provision at start of year
45,689
81,106
Unwinding of the discount factor (interest expense)
1,653
690
Deficit contribution paid
(23,009)
(34,415)
Remeasurements- impact of any change in assumptions
Remeasurements- amendments to the Gontribution
schedule
(40)
(1,688)
Provision at end of year
24,293
45,689
CACDP
31

Notes to the Financial Statements for the year ended
31 December 2023
18. Pension Obligations (continued)
INCOME AND EXPENDITURE IMPACT
Year Endlng
31 December
2023
Year Endlng
31 December
2022
686
Interest expense
Remeasurements- impact of any change in assumptions
Remeasurements- amendments to the contribution
schedule
Contributions paid in respect of future service.
Costs recognised in income and expenditure account
1,653
(40)
(1.688)
"includes defined contribution schemes and future service contributions li.e. excluding any deficit
reduction payments) to defined benefit schemes which are treated as defined contribution schemes.
ASSUMPTIONS
31 December
2023
er annum
31 December
2022
er annum
31 December
2021
er annum
5.31
4.96
1.18
Rate of discount
The discount rates shown above are the equivalent single discount rates which, when used to discount
the future recovery plan contributions due, would give the same results as using a full AA corporate
bond yield cuNe to discount the same recovery plan contributions.
19. Related party transactions
Mark Hopkinson, a trustee since 26th September 2017, is also Head of Sign Language and
Lipreading at City Lit, London which operates as a centre providing assessments for
CACDP'S qualifications. Fees are charged in line with the published price list.
Fees and project costs charged during the period amounted to £18,276 and the balance due
from the college at 31 st December 2023 was £576.
32
CACDP

Notes to the Financial Statements for the year ended
31 December 2023
20. Operating leases
Annual commitments under nOn-can￿lIable operating leases are as follows'.-
2023
2022
Land and Land and
Buildings
Buildings
23,000
23,000
92.000
92,000
Within one year
Between two and five years
More than five years
115,000
115,000
21. Analysis of net assets between funds
Unrestricted Restricted
funds
funds
Totsi
funds
Fund balances at 31 December 2023 as
represented by..
Tangible fixed assets
Intangible fixed assets
Investment assets
Current assets
Current liabilities
Long term liabilities
141,178
141,178
104,309
1,451,897
(184,287)
(1,284)
104,309
17,497 1,469,394
(184.287)
(1,284)
1.529,310
1,511,813
17,497
Unrestricted Restrlcted
funds
funds
Total
Funds
Fund balances at 31 December 2022 as
represented by:
Tangible fixed assets
Intangible fixed assets
Investment assets
Current assets
Current liabilities
Long term liabilities
160,343
160,343
102,988
1,274,171
(158,292)
(22,680)
102.988
19,130 1,293,301
(158,292)
(22,680)
1,356,531
19,130 1,375,661
33
CACDP

Notes to the Financial Statements for the year ended
31December 2023
22. Cash generatsd from operations
2023
2022
Surplus for the year
153,649
159,980
Adjustments for
Depreciation of tangible fixed assets
Loss on investments
31,840
(1,321)
35,642
7,773
Movements in working Gapital
(Increase)Idecrease in debtors
(Decrease)lincrease in creditors
Decreasel(increase) in stocks
I ncreasel{Decrease) in pension reserve
(60,022)
25,995
20,076
(21,396)
(6,683)
19,493
(35.417)
Cash generated from operations
148,821
180,788
34
CACDP