CACDP
TIA Signature
(A company limited by guarantee)
FINANCIAL STATEMENTS
For the year ended 31 December 2024
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
15
Balance Sheet
16
Statement of Cash Flows
17
Notes to the Financial Statements
18-36
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
E Winfield
A Schembri
J Mancini
C Kerr
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 1 TH.
Independent Auditor
Mitchells Grievson Chartered Accountants, Kensington House, 3 Kensington, Bishop Auckland, DL14
6HX
Principal bankers
Natwest Bank Plc, 12 Market Place, Durham, DH13NG.
Solicitors
Muckle LLP, Time Central, 32 Gallowgate, Newcastle-upon-Tyne, NE14BF.
CACDP

Trustees Annual Report
(for the year ended 31 December 2024)
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 2024.
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 terms 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 cirCumstan￿s, an
additional term.
Trustees are recruited through open, external processes 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 2024)
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 between 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 access to our services is important to us and we workthroughout 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
learning 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 guidance 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 2024)
Achievements and performance
In the year to 31 December 2024 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 OfquallQiWICCEA. We evaluate the conditions on
an annual basis to ensure compliance. We submitted our Statements of Compliance meeting the required
deadlines.
Centre Engagement
Throughout 2024 we continued to increase our direct, in person contact with our centres to meet senior
members of the team. During these sessions we continued to provide updates on all of the current and
planned Signature work and we answered questions that centre teams had for us. We also encouraged
feedback from our stakeholders on what we are doing well and where we can improve. 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.
CACDP

Trustees Annual Report
(for the year ended 31 December 2024)
Financial review, including risks and uncertainties
Throughout 2024 we have continued to engage with existing and potential new centres to increase the
number of people learning BSL, together with our ongoing work has resulted in an increase in both
candidate numbers and ￿ntre 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 centres 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.
2024 saw further growth in staffing levels 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 can make our team as engaged as
possible. A motivated workforce allows for greater creative thinking and the passion to achieve our
objectives. Once of the focus areas of 2024 was the development of a new people strategy.
Income in the year ended 31 December 2024 has increased by £269k from £1,255k in 2023 to £1,524k.
Reserves have increased by £114k to £1,644m.
KPI'S
The Board monitors
erformance with the followin
Performance Measure
2024
2023
Reserve level
£1,644m
£1,529m
indicators of the charit
Variance ex
lanation
Growth and strong financial
mana
ement
Current Ratio
Candidate numbers
Net surplus
28,956
£114k
22,707
£154k
Growth
Growth in staff levels & pension
revaluation
CACDP

Trustees Annual Report
(for the year ended 31 December 2024)
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
allocation 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 noted 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 charity with the potential risks that may be faced in the future.
CACDP has one pension deficit of £42k (2023 - £24k).
Maintenance of reserves levels
CACDP maintains 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 £150k is considered a reasonable provision. Due to the current economic environment, we will retain
£200k in reserves to allow for any potential year end deficits.
Restricted funds at 31 December 2024 were £8k, unrestricted funds held as fixed assets were £114k,
leaving £1,522k 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 2024)
The Future
At CACDP we continue to embrace the growth and changes we are seeing with the recent changes in the
market place as well as the challenges we issue ourselves internally. In 2024 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 face-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.
We will be looking at reviewing some of our qualification with consultations with our stakeholders and we
will also be exploring what other needs the sector has of our qualifications away from BSL.
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 Department for Education and
from Ofqual were published in 2023 with more technical consultations following in 2025. The final
outcomes are expected towards the end of 2025.
Increased staff numbers will allow a wider delivery of awareness, marketing and influencing decision
makers.
Statement 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 the 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.
CACDP

Statement as to disclosure of information to auditors
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 information of which the
auditors are unaware. Each of the Trustees have confirmed that 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.
Disclosure of information to the auditor
Each of the trustees has confirmed that there is no information of which they are aware which
is relevant to the audit, but which the auditor is unaware of. They have further confirmed that
they have taken appropriate steps to identify such relevant information and to establish that
auditor is aware of such information.
Approved by a meeting of the Board of Trustees on
by..
and signed on their behalf
Trustee:
John Walker
Trustee:
Helen Beaton
CACDP
10

Independent Auditors. Report to the Trustees and members of
CACDP TIA Signature
(for the year ended 31 December 2024)
Opinion
We have audited the financial statements of CACDP for the year ended 31 December 2024 which
comprise the Statement of Financial Activities, Balance 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
2024" and of the charitable company's incoming resources and application of resources,
including their income and expenditure, for the year then ended;
have been properly prepared in accordan￿ with United Kingdom Generally Accepted
Accounting Practice., and
have been prepared in accordance 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 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 that 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.
Concluslons 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 material 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 concern 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 information
contained within the annual report. Our opinion on the financial statements does not cover the other
information and, except 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 2024)
Our responsibility is to read the other information and, in doing so, consider whether the other information
is materially inconsistent with the financial statements or our knowledge obtained in the course of the
audit, or otherwise appears to be materially misstated. If based on the work we have performed, we
conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
the information given in the Report of the Trustees for the financial yearfor which the financial statements
are prepared is consistent with the financial statements; and
the Report of the Trustees has been prepared in accordan￿ with applicable legal requirements
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charitable company and its environment obtained
in the course of the audit, we have not identified material misstatements in the Report of the Trustees.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us
to report to you if, in our opinion..
-adequate accounting records have not been kept or returns adequate for our audit have not been received
from branches not visited by us., or
-the financial statements are not in agreement with the accounting records and returns., or
-certain disclosures of trustees, remuneration specified by law are not made" or
-we have not received all the information and explanations we require for our audit" or
Responsibilities of trustees
As explained more fully in the Statement of Trustees, Responsibilities, the trustees (who are also the
directors of the charitable company for the purposes of company law) are responsible for the preparation
of the financial statements and for being satisfied that they give a true and fair view, and for such internal
control as the trustees determine is necessary to enable the preparation of financial statements that are
free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company's
ability to continue as a going concern, disclosing, as applicable, matters related to going concern and
using the going concern basis of accounting unless the trustees either intend to liquidate the charitable
company or to Gease operations, or have no realistic alternative but to do so.
CACDP
12

Independent Auditors, Report to the Trustees and members of
CACDP TIA Signature
(for the year ended 31 December 2024)
Our responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are
free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes
our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit
conducted in accordance 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 considered capable of detecting irregularities. including fraud
Irregularities, including fraud, are instances of non-complian￿ with laws and regulations. We design
procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of
irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities,
including fraud is detailed below=
nquiries with management. about any known or suspected instances of non-compliance with laws and
regulations and fraud.,
-reviewing board minutes.,
-considering the internal controls in place to mitigate the risks of fraud and on-compliance with laws and
regulations.,
-assessing whether judgements and assumptions made by management in their significant accounting
estimates.,
-ensuring that the audit team has the appropriate competence, capability and skills to identify or recognize
non-compliance with applicable laws and regulations.,
-remaining alert to instance of non-compliance throughout the audit;
Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected
some material misstatements in the financial statements, even though we have properly planned and
performed our audit in accordance with auditing standards. The more removed the laws and regulations
are from financial transactions, the less likely it is that we would become aware of non-compliance.
Auditing standards also limit the audit procedures required to identify non-compliance with laws and
regulations to enquiry of the directors and other management and the inspection of the regulatory and
legal correspondence, if any.
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.
A further description of our responsibilities for the audit of the financial statements is located on the
Financial Reporting Council's website at htt :Ilwww.frc.or
.uklauditorsres
onsibilities. This description
forms part of our auditor's report.
CACDP
13

Independent Auditors, Report to the Trustees and members of CACDP
TIA Signature
(for the year ended 31 December 2024)
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. Our audit work has been undertaken so that we might state to the members and
the charitable company's twstees 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 ac￿pt 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.
Nigel Rea FCA (Senior Statutory Auditor)
For and on behalf of Mitchells Grievson Chartered Accountants, Statutory Auditor
Kensington House,
3 Kensington
Bishop Auckland
DL14 6HX
Date..
CACDP
14

Charitable Company Statement of Financial Activities for
the year ended 31 December 2024
(including Income and Expenditure Account)
Unrestricted Restricted Total Funds
Funds
Funds
2024
Total Funds
2023
Note
Income from:
Donations and legacies
Other trading activities
Investments
2a
2b
2c
2,501
92.888
26,319
121,709
2,501
92,888
26.319
121,709
77,673
19,085
96,758
Charitable activities
Examinations and ￿ntre registrations
Development of examinations, training and materials 2d
1.402.378
1,402,378
9,276
1,411.654
1,142,185
16.036
1,158,221
9,276
9,276
1,402,378
Other inGoming resou￿$
Total income
2e
1,524,086
9,276
1,533.362
1.254,979
Expenditure on:
Raising funds
Charitable activities..
Examinations and ￿ntre registrations
Sale of training materials
Curriculum and olher training
Development of examinations. training and materials
Total expenditure
3a
612.500
312,181
174.193
267,631
1.366,505
612.500
312,181
174,193
276.907
1,375,781
482,340
215.762
52,823
349.442
1,100,367
9,276
9.276
GainslLosses on Investment assets
5,540
5,540
Losses disposal of assets
(962)
Actuarial remeasurement on defined benefit
obligations
39.318
39.318
Net movement in funds
123.804
123.804
153,650
Reconclllation of funds
Total funds brought forward
1.511.814
17,497
1,529.311
1,375,661
Transfer
9.276
8,221
9,276
1,643,839
Totsl funds carried foNard
1,635,618
1.529.311
All operations dertve from continuing activities.
15
CACDP

Company Numbor: 03581178
Charitable Company Balance Sheet as at 31 December 2024
Nots
2024
2023
Flxed assets
Tanglble assets
Intanglble assets
Investments
Total fixed assets
114,065
141.178
10
109,849
104,309
223.914
245,487
Current assets
Stocks of training materlals
Debtors
Cash at bank and In hand
12
13
151.821
1,533.665
154,371
1,315,024
1,885,287
1469.395
Crodltors: Amounts falllng due
wlthln one year
Not Cu￿ent assets
Total assets currnnt
Ilabilities
Credltors: amounts falllng duo
In after moro than one year
14
246,824
184.287
1.438.483
1,285 108
1,662,376
1,530,595
15
18,537
1,284
Net assets
1,643,839
1,529,311
Funds of the charlty:
Reslrfcte(J Income funds
16
8,221
17,497
Unrestrlcted funds:
General funds
Penslon fund
16
16
1.677.164
41,546
1,536,107
1,635,618
1,511,814
Total funds
1,643,839
1,529311
The financial statements on pages 14 to 34 were approved by Ihe Board of Trustees and
authorlsed for Issue on
.and were slgned on Ihelr behalf by..
Trustee:
John Walker
Trustee:
Helen Beaton
CACDP
16

Company Number: 03581178
Statement of Cash Flows for the year ended
31 December 2024
Nots
2024
2023
Cash flows from operating activities
Cash generated from operations
22
236,601
148,821
Investing activities
Purchase of tangible fixed assets
Investments
(17,959)
(12,675)
Net cash used in inv6sting activities
(17,959)
(12,675)
Financing activities
Debt repayments
Net cash used in financing activities
Net increase in cash and cash
equivalents
218,641
136,148
Cash and cash equivalents at the
beginning of the year
1,315,024
1,178,876
Cash and cash equlvalents at end of
year
1,533,665
1,315,024
CACDP
17

Notes to the Financial Statements for the year ended
31 December 2024
1. Accounting policies
1 a) Basis of preparation
Signature is a charitable company, limited by guarantee, registered in England. The address
of the charity's registered office and principal place of business is Shannon House, Mandale
Business Park, Belmont Industrial Estate, Durham, DH1 1 TH.
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 accordance with 'Accounting and
Reporting by Charities": Statement of Recommended Practi￿ 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 practi￿ '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 reSoUr￿s. 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
harity's needs as they arise as detailed within the resenies 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 concern basis of accounting in preparing the financial
statements.
The charity had total funds of £1,643,839 as at 31 December 2024 (increase of £114,528
from 31 December 2023) and a year-end cash balance of £1,533,665 (2023: £1,315,024).
Cash reserves and year end results are strong. Forecasts for the period ended 31
December 2025 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.
Atthe 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
18

Notes to the Financial Statements for the year ended
31 December 2024
1. Accounting policies (continued)
1 b) Incoming resources
All income disclosed in the Statement of Financial Activities is shown on an entitlement
basis.
All grant income is shown on an entitlement basis, ex￿pt for restricted funds, where
any income received in advance of expenditure is taken to the Statement of Financial
Activities when the charity 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 received. Grants related to income are
deducted in reporting the related expense.
Government grants that are receivable 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 once 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 future 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.
Resources 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 overhead 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.
29%
42%
CACDP
19

Notes to the Financial Statements for the year ended
31 December 2024
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 consumables and accessories.
Computer Software
Computer Equipment
Other Office Equipment
5 years
3 years
5 years
200/0 Straight line
33 % straight line
20 % straight line
Intan
ible Fixed assets
Intangible fixed assets are stated at cost, net of amortisation and any provision for
impairment. Amortisation is calculated to wrtte 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
20 % straight line
le) Investments
Investments held as fixed assets are revalued at their market value at the balance
sheet date and the gain or loss taken to the Statement of Financial Activities.
1fj Sto¢ks
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.
CACDP
20

Notes to the Financial Statements for the year ended
31 December 2024
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.
1 k) Taxation
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 term
investments.
lm) Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial
Instruments" and Section 12 Other 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
instruments. Basic Financial instruments are initially recognised at transaction value
and subsequently measured at their settlement value.
CACDP
21

Notes to the Financial Statements for the year ended
31 December 2024
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 impairment losses.
A provision for impairment of trade debtors is established when there is objective
evidence 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 excess of the
carrying value of the trade debtor over the present value of the future cash flows
discounted using the original effective interest rate. Subsequent reversals of an
impairment loss that objectively relate to an event occurring after the impairment 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 pri￿ 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
22

Notes to the Financial Statements for the year ended
31 December 2024
2. Incoming resources
2024
2023
2a)
Donations and legacies- unrestricted
Donations
Other
2,001
500
2,501
2024
2023
2b) Other Trading activities - unrestricted
Qualification support products
92,888
92,888
77,673
77,673
2024
2023
2¢)
Investment income - unrestricted
Bank interest
Money market and other deposits
26,319
17,764
1.321
19.085
26,319
2024
2023
2d) Development of examlnatlons. tralnlng and materlals
GCSE
Total restricted developm8nt income
9,276
9,276
9,636
9,636
2024
2023
2e)
Other Income - unrestrlcted
Government grants
Other
Totsl other income- unrestricted
(28,740)
961
961
19,464
CACDP
23

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Notes to the Financial Statements for the year ended
31 December 2024
4. Net incomingloutgoing resources is after charging:
2024
2023
Auditors remuneration
6,000
6,000
6.000
6,000
Operating lease costs-Land and Buildings
23,000
23,000
Depreciation
45,074
40,282
5. Staff costs
2024
2023
Salaries
Employer's National Insurance
Employer's Pension Contributions
Redundancy costs
402,893
31,771
26,365
346,110
27,007
22,270
35,000
430,387
461,029
Recruitment fees
Temporary staff
6,864
810
468,703
7,310
437,697
The average number of employees during the year was 13 (2023.. 12).
The following number of employees received annual emoluments exceeding £60,000
was 1 (2023: 1)
December December
2024
2023
Between £60,000 and £70,000
Between £70,000 and £80,000
Between £80,000 and £90,000
Pension contributions paid in the year in respect of the above staff were £8,667 (2023..
£7,586).
CACDP
26

Notes to the Financial Statements for the year ended
31 December 2024
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 charity
were £96,228 (2023: £83,269).
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 £41,546 (2023: £24,926).
7. Indemnity insurance
The Charity has Professional Liability Insurance 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 £1,536 {2023: £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 2024 Nil (2023.. Nil) trustees received fees amounting to Nil (2023= Nil) together with £ Nil
(2023.. Nil) reimbursement of expenses incurred.
There were 5 (2023: 4) other trustees who were reimbursed travel and subsistence expenses of
£2,087 (2023.. £903) for attendance at trustee meetings and other events.
CACDP
27

Notes to the Financial Statements for the year ended
31 December 2024
9. Tangible fixed assets
Furniture
Office
& fittings equipment
Computsr
software
Computer 2024 Total
equipment
Cost
At 1 January 2024
Additions
Disposals
At 31 December 2024
57,133
30,250
332,638
14,670
140,253
3,289
560,274
17,959
57,133
30,250
347,308
143,542
578,233
Depreciation
At 1 January 2024
Charge for the year
Disposals
At 31 December 2024
48,117
2,876
28,448
430
219,619
34,257
122,913
7,510
419,096
45,073
50,993
28,877
253,876
130,423
464,169
Net book value
At 31 December 2024
6,140
1.373
93,432
13,119
114,065
At 31 December 2023
9,016
1,803
113,019
17.340
141,178
No tangible fixed assets were held under finance leases or hire purchase contracts.
10. Intangible fixed assets
Research &
Development
Cost
At 1 January 2024
Additions
At 31 De￿mber 2024
173,739
173,739
Amortisation
At 1 January 2024
Charge for the year
At 31 De￿rnber 2024
173,739
173,739
Net book value
At 31 December 2024
At 31 December 2023
CACDP
28

Notes to the Financial Statements for the year ended
31 December 2024
11.Investments
2024
2023
Common Investment Funds
109,849
104,309
109,309
104,309
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
104,309
5,540
109,849
All investment assets are held in the UK.
12.Stocks
2024
2023
Cost
Provision for obsolescence
20,076
20,076
20,076
20,076
13. Debtors
2024
2023
Trade debtors
Prepayments
85,227
66,394
151,621
93,408
60,963
154,371
CACDP
29

Notes to the Financial Statements for the year ended
31 December 2024
14. Creditors
2024
2023
Trade Creditors
Other Tax and Social Security
Accruals
Deferred Income
Pension Fund
32,860
11,366
94,576
85,013
23,009
246,824
64,359
11,425
25,669
59,825
23,009
184,287
Deferred Income
Deferred Income at 31 December 2023
Amount released from previous year
Amount deferred in current year
Deferred income at 31 December 2024
59,825
(59,825)
85,013
85,013
Deferred income relates to centre fees invoiced in advance
15. Creditors due in more than one year
2024
2023
Pension creditor
18,537
1,284
CACDP
30

Notes to the Financial Statements for the year ended
31 December 2024
16. Movements in funds
Balance
blfwd
Incoming
resources
Outgoing Transfers
resources
Balance
clfwd
Restricted funds:
GCSE
Other
Total restricted funds
17,497
9,276
{9,276) (9,276)
8,221
17,497
9,276
(9,276) (9,276)
8,221
Unrestricted funds:
Pension
General funds
Total unrestricted funds
(24,293)
1,536,107
1,511,814
(17,253) (41,546)
17,253 1,667,888
1626,342
1,520,350
1,520,350
1,405,823
1,405,823
Total funds
1,529,311
1,538,902
1,415,099
(9,276) 1,643,839
The transfer in the year relates to the deficit payments made on the pension provision.
2023 - Movements in funds
Balance
blfwd
Incoming
resources
Outgoing
resources
Transfers
Balance
clfvid
Restricted funds:
GCSE
17,497
17,497
Total restricted funds
17,497
17,497
Unrestricted funds:
Pension
General funds
Total unrestricted funds
(45,689)
1,403,858 1,253,658
1,358,164 1,253,658
21,396 (24,293)
21,396
1,536,107
1,511,814
1,100,008
1,100,008
Total funds
1,375,661 1,253,658
1,100.008
1,529,311
CACDP
31

Notes to the Financial Statements for the year ended
31 December 2024
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 benefits to
some 1,300 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 2023. This
valuation showed assets of £514.9m, liabilities of £531.Om and a deficit of £16.1 m. 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 2025 to 31 January
2028:
£2,100,000 per annum
(payable monthly)
Unless a concession has been agreed with the Trustee the term to 31 March 2028 applies.
Note that the scheme's previous valuation 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 asked the participating employers to pay
additional contributions to the scheme as follows:
CACDP
32

Notes to the Financial Statements for the year ended
31 December 2024
18. Pension Obligations (continued)
Deficit contributions
From 1 April 2022 to 31 January
2025:
£3,312,000 per annum
(payable monthly)
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.
Where 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
PRESENT VALUES OF PROVISION
31 December
2024
1 December
2023
ecember
2022
Present value of provlslon
41,546
24,293
45,689
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
Year Ending
31 December
2024
Year Endlng
31 December
2023
Provision at start of year
24,293
45,689
Unwinding of the discount factor (interest expense)
687
1,653
Deficit contribution paid
(23,009)
{23,009)
Remeasurements - impact of any change in assumptions
Remeasurements - amendments to the contribution
schedule
257
(40)
39,318
Provision at end of year
41,546
24,293
CACDP
33

Notes to the Financial Statements for the year ended
31 December 2024
18. Pension Obligations (continued)
INCOME AND EXPENDITURE IMPACT
Year Ending
31 December
2024
Year Ending
31 December
2023
Interest expense
687
1,653
Remeasurements~ impact of any change in assumptions
Remeasurements- amendments to the contribution
schedule
257
(40)
39,318
Contributions paid in respect of future seNice'
Costs recognised in income and expenditure account
'includes defined contribution schemes and future service contributions (i.e. excluding any deficit
reduction payments) to defined benefit schemes which are treated as defined contribution schemes.
ASSUMPTIONS
31 December
2024
er annum
31 December
2023
31 December
2022
er annum
er annum
Rate of discount
4.90
5.31
4.96
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 curve to discount the same recovery plan contributions.
19. Related party transactions
Mark Hopkinson, a trustee, 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 £41,453 and the balance due
from the college at 31st December 2024 was £878.
John Mancini, a trustee, is also owner at Sign Jam 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 £22,677 and the balance due
from the college at 31 st December 2024 was £289.
CACDP
34

Notes to the Financial Statements for the year ended
31 December 2024
20. Operating leases
Annual commitments under non-cancellable operating leases are as follows'.-
2024
2023
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
Total
funds
Fund balances at 31 December 2024 as
represented by..
Tangible fixed assets
Intangible fixed assets
Investment assets
Current assets
Current liabilities
Long term liabilities
114,064
114,064
109,849
1,677,066
(246,824)
(18,537)
109,849
8,221 1,685,287
(246,824)
(18,537)
1.635,618
8.221 1,643,839
Unrestricted Restricted
funds
funds
Total
Funds
Fund balances at 31 December 2023 as
represented by:
Tangible fixed assets
Intangible fixed assets
I nvestment 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)
1,511,813
17,497 1,529,310
CACDP
35

Notes to the Financial Statements for the year ended
31 December 2024
22. Cash generated from operations
2024
2023
Surplus for the year
114,528
153,649
Adjustments for..
Depreciation of tangible fixed assets
Loss on investments
45,073
(5, 540)
31,840
(1,321)
Movements in working capital
Decreasel(Increase) in debtors
Increasel(Decrease) in creditors
Decreasel(Increase) in stocks
Increasel(Decrease) in pension reserve
2,750
62,537
(60,022)
25,995
20,076
(21,396)
17,253
Cash generated from operations
236,601
148,821
CACDP
36