geasy,* read **SpeakEasy N.O.W.** ## **Annual Report** **April 2023 to March 2024** ## **www.speakeasynow.org.uk** **www.speakeasynow.org.uk** **Charity number 1106914** ## **What our members say** ## **20 Years of Speaking Up** SpeakEasy N.O.W. was set up in 2003, to make sure that people with a learning disability, in Worcestershire, have a voice. We are led **by** people with a learning disability **for** people with a learning disability. Our network of SpeakUp groups is still at the heart of what we do. Enabling people to gain confidence and speak up about what matters to them. We work with organisations, including Worcestershire County Council and the NHS, to make sure they involve people with a learning disability in delivering and improving local services. **----- Start of picture text -----**
people's parliament event
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the Co Ua Voice
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Our NHS work, including our Health Checkers and delivery of Oliver McGowan Mandatory Training, covers Herefordshire and Worcestershire. In July we celebrated 20 years of SpeakEasy N.O.W. with an awards ceremony, dinner and dancing at the Whitehouse Hotel in Worcester. Well done to our members who won awards for speaking up, personal achievement and contribution to our work over the last 20 years. ## **Making information easy to understand** Over the last year we have put lots of information into Easy Read. This includes information leaflets and local consultations and surveys, so that people with a learning disability can give their feedback. We have created Easy Read information for Worcestershire County Council, NHS Herefordshire and Worcestershire and Platform Housing. We have put policies into Easy Read for organisations across England. We have provided training for organisations who want to make their own Easy Read information. We also produce our own Easy Read reports, information, policies and resources. In the last year we created an Easy Read version of our Constitution. This was especially important as we asked members to vote on a change to our constitution at our AGM in October 2023. We want our members to have access to important training in a way they can understand. Last year we ran a workshop about Confidentiality and Data Protection and organised two First Aid training days for members. ## **Our Management Committee** In October members elected a new Management Committee for the next two years. The Management Committee are all members with a learning disability. They plan the work of SpeakEasy N.O.W. This includes choosing topics and inviting guests to our meetings and organising events. Wayne Marshall was elected as the Chair of the Management Committee. Wayne chairs Management Committee and Forum meetings and attends Trustee meetings to represent the Management Committee. ## **Our Funding** Between April 2023 and March 2024, we received money to do our work from: **NHS Herefordshire and Worcestershire** **Worcestershire County Council** **The Community Lottery Fund** ## = **Having a Voice** SpeakEasy N.O.W. has been successful in getting another contract with Worcestershire County Council. This means we will continue to work with the Council to make sure that people with a learning disability are involved in co-producing services in Worcestershire. We will be able to involve more people with a learning disability in the work of our Expert Members. This will include carrying out quality review visits to local services. ## **Worcestershire’s Learning Disability Partnership Board** Our Expert Members attend and Co-Chair meetings of Worcestershire’s Learning Disability Partnership Board and its subgroups. The Partnership Board works together to deliver Worcestershire’s Learning Disability Strategy. In May Expert Members helped to present the Strategy to Worcestershire’s Health and Wellbeing Board. In February we had the first joint meeting of Herefordshire and Worcestershire’s Learning Disability Partnership Boards. The meeting was about health, which is a top priority for both counties. We have attended local meetings and events to tell people about SpeakEasy N.O.W. and speak to people with a learning disability. We also took members to the national Positive Voices conference in Birmingham, in October. ## **Building Together** Our members attended workshops in July to help develop Worcestershire’s County Council’s new Adult Social Care Strategy. This is part of the Council’s commitment to co-production. This means working together with the people who are using services. ## **Celebrating Social Care Workshop** Members ran a workshop for Social Care staff at Worcestershire County Council in March for Celebrating Social Care Week. The workshop was about speaking up and co-production. All new Social Care staff will now get a copy of our Top Tips as part of their induction. ## **Visit to Worcester Guildhall** In January some of our members visited the Guildhall in Worcester. We were invited by the Mayor of Worcester, who had heard about the work of SpeakEasy N.O.W. and in particular People’s Parliament. ## **Speaking Up** Our members have given their feedback about lots of different issues and services over the year. We discuss issues, consultations and surveys at our SpeakUp groups, so that we can give a response on behalf of members and raise concerns with those responsible for running local services. Guests came to Forum meetings to give our members information and ask for their feedback. Including Worcestershire County Council’s website design, Direct Payments and Social Care teams. ## **People’s Parliament** Each year our People’s Parliament team pick a topic that is important to people with a learning disability. They have been looking at how becoming more independent can increase risk. People’s Parliament talked to lots of people about their experiences and wrote a report about their findings. They felt that it is really important that people with a learning disability and their carers and support workers have information about how they can help manage risk. They organised an information and advice event in November to enable people with a learning disability and carers to talk with a variety of professionals and organisations. Herefordshire and Worcestershire Fire and Rescue Service talked about fire safety and how to arrange a home safety visit. Healthwatch Worcestershire asked about information on staying healthy and emotional wellbeing. West Midlands Self Advocacy Network presented their report on Banking. This included how to access online banking safely and avoid online scams. Nearly 100 people came to the event at Perdiswell Young People’s Leisure Club in Worcester, on 14[th] November. Lots of organisations attended, including the Police, Fire Service, Victim Support, Our Way Safe Places, Social Care, Employment Service and NHS Teams including Sexual Health and Dietetics. ## **Health Checkers** ## **Some of the issues our groups have been discussing** Hate Crime and staying safe **----- Start of picture text -----**
Reasonable adjustments in health services
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Bus passes and public transport Mental health self-help strategies Relationships Our Health Checkers work with the NHS. They make sure that people with a learning disability in Herefordshire and Worcestershire are involved in reviewing and improving local health and care services. They hold regular meetings and attend other meetings and events. Giving reports about their work and saying what people with a learning disability think about services. Over the last year this has included work with Community Learning Disability Teams, Mental Health Services, Primary Care Networks and Hospitals.They have also worked with Inclusion North, Channel 3 Consulting, Taurus Healthcare, Healthwatch Herefordshire and Healthwatch Worcestershire. UK government and elections Our SpeakUp groups have had visits from West Mercia Police, Social Prescribers, Friends of Malvern Priory, Droitwich Lions and Waitrose Community Champions. In June, we celebrated Learning Disability Awareness Week. We ran a social media campaign to celebrate our members and bust some myths about learning disability. In December Reddi-to-Talk took part in the Christmas Tree Festival at St Stephen’s Church where they hold their meetings. ## **SpeakUp and Connect** 45 Our Community Lottery Funding has enabled us to continue to increase the number of people with a learning disability that we meet with and involve in our work. ## **This year we continued to run our monthly SpeakUp groups** - Malvern Comet Group - Speakers Corner in Droitwich - Reddi-to-Talk in Redditch - Severn Source in Worcester ## **We have also run regular pop-up groups at:** - Choices in Evesham - Wildgoose in Hallow ## **Health Checkers Dental Review** Last year the Health Checkers carried out a review of dental services. They talked to people about experiences of going to the dentist and looking after their teeth. They visited community dental services and asked dentists about how they support people with a learning disability. Health Checkers wrote a report about their findings and what they think needs to happen to improve dental services and oral health for people with a learning disability. ## **Vaccinations** Health Checkers carried out a survey about vaccinations and wrote a report. This included what would help to encourage more people to have flu and Covid-19 vaccinations. - Reach in Bewdley - Branches in Malvern - Odell in Kidderminster - Amber and Amber Urban in Bromsgrove - Where Next in Redditch - Ninevah Ridge Care Farm near Kidderminster We have started running group sessions at HOW College in Redditch and Worcester. This means we are hearing from more young people and talking to them about the importance of speaking up. **Health Checkers take part in NHS Herefordshire and Worcestershire meetings, these include:** - Learning Disability and Autism Programme Board - Tackling Health Inequalities Board - Healthy Lifestyles Priority Action Group - Annual Health Check Priority Action Group - LeDeR Learning into Action Health Checkers have worked with Inclusion North to deliver workshops about ReSPECT forms and planning what you want to happen in an emergency. They have made films with Taurus Healthcare and Healthwatch Herefordshire about Annual Health Checks and Vaccinations. Health Checkers have helped with recruitment for the new Senior Programme Lead for Learning Disability and Autism, in Herefordshire and Worcestershire. ## **What the Health Checkers say** “It’s good to help people with a learning disability have their voices heard.” “We all help each other to understand things and to be listened to.” “It’s good that people are interested in what I think about things. It makes me feel I’m doing something important.” “I like the way we work as a team. We all support each other.” ## **Oliver McGowan Mandatory** ery **Training on Learning Disability and Autism** OLIVER'S CAMPAIGN Wilsiorae fi We are working with NHS Herefordshire and Worcestershire to deliver the Oliver McGowan Mandatory Training to health and social care staff across Herefordshire and Worcestershire. Our Co-Trainers Rachel, Sam, Dan and Tracy have all completed their training. They have been working with the Lead Trainers and Autistic Co-Trainers, to deliver training online and face-to-face. They have had great feedback about the importance of hearing directly from people with lived experience. “Course leaders were excellent. Very informative about their learning disability and how to communicate effectively.” ## **NHS Experts by Experience** We arrange for Experts by Experience to attend Care, Education and Treatment Reviews (CETRs) for people who have to be admitted into hospital or are at risk of being admitted to hospital, due to their mental health. In the last year we have helped to develop and deliver training to health and care staff about CETRs. **----- Start of picture text -----**
Speakeasy N.O.W Trustees Report
Profit & Loss By Activity Date 31/03/2024
Health Checkers Health Checkers Speak Up Brought Regional & NHS H&W Interest
Voices Hereford Worcester Easy Read Speak Up Forward National Events Service Review CETR Hub OMMT Keyworkers Received Total
By Month
Income 4,000 2,158 3,904 1,090 6,912 842 - 625 17,495 33,257 5,389 738 76,411
Expenditure
Gross Wages 3,074 1,832 4,218 57 7,194 337 - - 1,416 5,042 (9) 23,161
Employers NIC (879) (314) (1,114) (57) (1,195) (337) - - (61) (650) 9 (4,598)
Self Employed Costs - - - - - - - - 1,750 - - 1,750
Office Costs 473 271 507 - 1,107 - - 116 440 907 - 3,821
Staff Recruitment & Training - - - - 90 - - - - 108 - 198
Travel 71 68 87 - 130 - - - 275 157 - 788
Meeting Refreshments & Room Hire 124 370 127 - 148 - - - 34 88 - 891
Support Costs & Activities - - - - - - - - - - - -
Interest Received - - - - - - - - - - - -
-
Total Expenditure 2,864 2,226 3,826 - 7,474 - - 116 3,854 5,652 - - 26,012
Net Profit /(Loss) 1,136 (68) 78 1,090 (562) 842 - 509 13,642 27,605 5,389 738 50,399
NP % 28% 0% 2% 100% 0% 100% 0% 81% 78% 83% 100% 100% 66%
Year to Date
Health Checkers Health Checkers Speak Up Brought Regional & NHS H&W Interest
Voices Hereford Worcester Easy Read Speak Up Forward National Events Service Review CETR Hub OMMT Keyworkers Received Total
£ £ £ £ £ £ £
Income 43,485 25,150 49,813 3,785 83,253 10,107 0 7,500 48,793 94,228 9,385 738 376,236
Expenditure
Gross Wages 25,437 18,056 35,666 3,561 55,617 9,716 - - 6,615 40,361 1,109 196,139
Employers NIC 189 132 263 60 826 5 - - 116 658 23 2,272
Self Employed Costs - - 280 - - - - - 8,701 - 959 9,940
Office Costs 3,720 2,419 4,739 - 9,127 (342) - 1,375 2,550 9,210 467 33,266
Staff Recruitment & Training 69 53 104 - 594 - - - 35 998 10 1,864
Travel 1,147 859 896 - 1,030 - - 252 859 1,607 3 6,652
Meeting Refreshments & Room Hire 1,387 1,139 1,192 - 708 - - - 268 2,202 99 6,995
Support Costs & Activities 43 23 43 - 108 - - 1,905 - 70 - 2,190
Interest Received - - - - - - - - - - - -
-
Total Expenditure 31,992 22,681 43,183 3,621 68,010 9,379 - 3,533 19,144 55,106 2,671 - 259,319
Net Profit /(Loss) 11,493 2,469 6,629 164 15,243 728 0 3,967 29,649 39,122 6,715 738 116,918
NP % 26% 10% 13% 4% 18% 7% 100% 53% 61% 42% 72% 100% 31%
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Charlty registration number 1106914 SPEAKEASY NOW ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 SPEAKEASY NOW LEGAL AND ADMINISTRATIVE INFORMATION Trustees J M De Sousa R Gallier Jmwyatt J E Stanley L Hancock S Jobling {Appointed 23 October 2023) (Appointed 28 November 2023) Charity number 1106914 Prlncipal address st Richards House 22 Vidoria Square Dro1￿ICh Worcestershire WR9 8DS Independent examiner Ormerod Rutter Limited The Oakley Kidderminster Road Dro1￿ICh Worcestershire WR9 9AY Bankers Natwest Bank PIC 1 The Cross Worcester Worcestershire WR13PR SPEAKEASY NOW CONTENTS Pagè Trustees. report Indepéndent 8xaminérfs report Statement of financial activities Balance sheet Notes to the financial statements 7-16 SPEAKEASY NOW TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2024 The Trustees present their annual report and financial statements for the year ended 31 March 2024. The financial statements have been prepared in accordan￿ with the accounting policies set out in note 1 to the financial stalemenls and comply with the Charity's goveming document, the Charities Act 2011 and "Accounting and Reporting by Charities- Statement of Recommended Pradice applicable to charities preparing their accounts in accor(jan￿ with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)" (effective 1 January 2019). Objectlves and actlvltles The Charity's objeclives are as follows: il The relief of people with leaming disabilities. in particular by developing their skills in self-advocacy and self- representation- ill The advancement of education amongst people with learning disabilities and amongst professionals and others with an interest in the welfare of people with leaming disabilities- iii) The advancement of the education of the public in matters pertaining to learning disability issues. Public benefit The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake. The Charity's ne￿Ork of Speakup groups remains at the heart of vjhat they do. Focus is on enabling people to gain confidence and speak up about what matters to them. The Charity works with organisalions, including Worcestershire County Council and the NHS, to make sure there is inclusivity for people with a learning disability, in delivering and improving local services. Achlevements and perfomiance Significant activities and achievements against objectives During the year the Chariiy celebrated its 20th birthday; SpeakEasy N.O.W. was founded in 2003 to ensure that people that had a leaming disability in Worcestershire. had a voice. The Charity's principle achievement over the past year has been the resource invested into their Easy Read project. creating standards to make infomiation more accessible. This has included creating Easy Read information for other organisations. influencing the policy of other organisalion5 and providing training for organisations. The Charity continued to progress with their other ongoing projects and activities in order to help those with leaming disability have their voices heard. Financial review The Charity continues to receive funding from their principle funding sources: i) NHS Herefordshire and Worcestershire ill Worcestershire County Council iii) The Community Lottery Fund Resewes policy It is the poliw of the Charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to bebNeen three and six month's expenditure. The Trustees consider that reserves al this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Charity's current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintsined throughout the year. The Trustees have assessed the major risks to which the Charity is exposed, and are salisfied that systems are in place to mitigate exposure to them. SPEAKEASY NOW TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 structure* governance and management The Charity is a Charitable Incorporated organisation and is govemed by its constitution adopted on-. 8th March 2004. (reg. by Charity Commission 22 November 2004); as amended on 23rd October 2023. A copy of the constiiution is available from the Charity on request. The Trustees who served during the year and up to the date of signature of the financial statements were: J M De Sousa R Gallier Jmwyatt J E Stanley L Hancock S Jobling (Appointed 23 October 2023) {Appointed 28 November 2023) Recmrfment and appointn7ent oftrustees The Board of Trustees are authorised to appoint new tnjstees to fill vacancies arising under Section 10 (E) of constitution by COvOPting new trustees onto the board. None of the Trustees has any beneficial interest in the company. All of the Tru5te85 are members of the company and guarantee lo Gontribute £1 in the event of a winding up. Organisational stnjcture The day to day managemenl is delegated by the Trustees to the Chief Executive Officer. Policy and strategic decisions are made by the Board of Trustees al regular meetings. Induction and training of trustees New trustees are instructed by the Chief Executive Offi￿r and existing Trustees as to their duties and responsibilities and develop their knowledge of the Charty through Trustee meetings and involvement in the Charity's activities. SPEAKEASY NOW TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 ststement of Trustees. responsibilities The Trustees are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to tharities in England and Wales 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 Charity and of the incoming resources and application of resources of the Charity for Ihat year. In preparing these financial slatements, the Trustees are required to: select suitable accounting policies and then apply them consistently., observe the methods and principles in the Charities SORP; make judgements and estimates that are reasonable and prudent; slate whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements- and prepa￿ the financial statements on the going concern basis unless it is Inappropriate to presume that Ihe charity will continue in operation. The Trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of Ihe Charity and hence for taking reasonable steps for the prevention and detection of fraud and other i￿egUlaritieS. eTru te re was approv by the Board of Truslees. De Sousa tee R Gallier Trustee Tru . £ P./X7f.(......... Date.. SPEAKEASY NOW INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SPEAKEASY NOW I report to the Trustees on my examination of the financial statements of Speakeasy NOW (the Charity) for the year ended 31 March 2024. Responsibilities and basis of report As the Trustees of the Charity you are responsible for the prepar8tion of the financial statements in accordance with the requirements of the Charities Act 2011 {the 2011 Act). I report in respect of my examination of the Charity's financial statements Ca￿led out under section 145 of the 2011 Act. In carying out my examination I have followed all the applicable Directions given by the Charity Commission under seclion 14515){b) of the 2011 Act. Independent examinerfs statement Since the Charty's gross income exceeded £250,000 your examiner musl be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of ICAEW, which is one of the listed bodies. Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing Iheir accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities.. Statement of Recommended practi￿ issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. l understand that this has been done in order for financial statements lo provide a tnje and fair view in accordarbce with Generally Accepted Accounting Practi￿ effective for reporting periods beginning on or after 1 January 2015. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act" or the financial statements do nol accord with those recL)rds; or the financial stalements do not comply with the applicable requirements conceming the fomi and contenl of accounts set out in the Charities {Accounts and Reports) Regulations 2008 other Ihan any requirement that the accounts give a Irue and fair view which is not a matter considered as part of an independent examination. I have no con￿rnS and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. Colm McGrory FCA The Oakley Kidderminster Road Droitwich Worcestershire WR9 9AY Dated-. SPEAKEASY NOW STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unrestricted Restricted funds funds 2024 2024 Total Unrestricted Restricted funds funds 2023 2023 Total 2024 2023 Notes Income and endowments from: Donations and legacies Investments Other income 8,055 738 3,230 361,852 369,907 738 5,591 14,216 225,412 239,628 2,361 Total Income 12,023 364,213 376,236 14,216 225,412 239,628 Expenditure on: Raising funds Charitable activities 390 13,574 390 258,929 321 6,887 321 202,118 245.355 195.231 Total expenditure 13,964 245,355 ,259,319 7,208 195,231 202,439 Net incomel(expendlture) and movement in funds 11,941) 118.858 116,917 7,008 30,181 37.18g Reconciliation of funds: Fund balances at 1 April 2023 22,504 162,280 184,784 15,496 132,099 147.595 Fund balances at 31 March 2024 20,563 281.138 301.701 22,504 162,280 184,784 The statement of financial activilies includes all gains and105ses recognised in the year. All income and expenditure derive from continuing activities. SPEAKEASY NOW BALANCE SHEET ASAT31 MARCH 2024 2024 2023 Notes Fixed assets Tangible assets 12 7.349 2,163 Current assets Debtors Cash at bank and in hand 13 7,024 290.944 54.783 261.703 297.968 316.486 Creditors= amounts falling due within one year 14 (3.616) (133,865) Net currenl assets 294.352 182.621 Total assets less current Ilabllities 301,701 184,784 Net assets excludlng penslon Ilablllty 301,701 184,784 The funds of the Charity Restricted income funds Unrestricted funds 17 281,138 20,563 162,280 22,504 301,701 184,784 ancial Is were ap roved by the Trustees on ......................... e Sousa Trustee R Gallier Trustee SPEAKEASY NOW NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies Charity information Speakeasy NOW is a registered charity no. 1106914. The principle address is St. Richards House. 22 Victoria Square. Dro1￿leh, WR9 8DS. 1.1 Accounting convention The financial statements have been prepared in accordance with the Charity's Igoveming documentl, the Charities Act 2011, FRS 102 -The Financial Reporting Standard applicable in the UK and Republic of Ireland" (-FRS 102") and the Charities SORP "Accounting and Reporting by Charities". Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Repo￿ng Standard applicable in the UK and Republic of Ireland (FRS 1021" (effective 1 January 2019). The Charity is a Public Benefft Entity as defined by FRS 102. The Charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows. The financial statements are prepared in sterling, which is the functional currency of the Charity. Monelary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the hislorical cost convention. The principal accounting policies adopted are set out below. 1.2 Going concern Al the lime of approving the financial statements, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational exislence for the foreseeable fijture. Thus the Trustees continue to adopt the going concem basis of accounting in preparing the financial statements. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitsble objectives. Restricted funds are subject to specific condttions by donors or grantors as to how they may be used. The purposes and uses of the reslricted funds are set out in the notes to the financial statements. 1.4 Income Income is recagnised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipl. Olher donations are recognised once the Charity has been notified of the donation. unless performance conditions require deferral of the amount. Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distTibulion, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a Contingent asset. SPEAKEASY NOW NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accountlng policies (Continued) 1.5 Expendlture Expenditure is recognised once the￿ is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic beneffts will be required in settlement. and the amount of the obligation can be measured reliably. Expendilure is classified by activity- The costs of each activity are made up of the lotal of direcl costs and shared costs. including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly lo that activity. Shared costs which Contribute to more than one activity and support costs which are not attributable to a single activity are apportioned be￿een those activities on a basis consistent with the use of resources. Central staff costs 8re allocated on the basis of time spent. and depreciation charges are allocated on the portion of the asset's use. 1.6 Tangible fixed assets Tangible fixed assets are initially measured at cost and 5ubsequendy measured at cosl or valuation. net of depreciation and any impaimient losses. Depreciation is recognised so as to write off the cost or valuation of assels less their residual values over their useful lives on the following bases: Fixtures and fittings Computers 25Yo on cost 25% on cost The gain or loss arising on the disposal of an asset is determined as the difference be￿eeTr the sale proceeds and the carying value af the asset, and is recognised in the statement of financial activitl85. 1.7 Impalmient of flxed assets At each reporting end date, the Charity reviews the carrying amounts of ils tangible a55ets lo detennine whether there is any indication that those assets have suffered an impaimient loss. If any such indication exists, the recoverable amount of the asset is esllmated in order to determine the extent of the impairment loss (if any). 1.8 Cash and cash equivalents Cash and cash equivalents include cash in hand. deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.9 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 to all of its financial instruments. Financial instruments are recognised in the Charity's balan￿ sheet when the Charity becomes party to the conlraclual provisions of the instrument. Financial assets and liabilities are offset. with the net amounts presented in the financial statements, when there is a legally enforGeable right lo set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic finanGial assets, which include debtors and cash and bank balances, are initially measured at transaction Price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constltutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. SPEAKEASY NOW NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies (Continued) Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where Ihe debt instnjment is measured at the present value of the future payments discounted at a markel rate of interest. Financial liabilities classified as payable within one year are not amortised. Debl instruments are subsequently carried at amortised cost, using Ihe effective interest rate method. Trade creditors are obligations to pay for goods or seNices that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabililies. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. Derecognition of financial liabilities Financial liabilities are derecognised when the Charity's contractual obligations expire or are discharged or cancelled. 1.10 Taxation The charity is exempt from tax on its charitable activities. 1.11 Retirement benefits Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. Income from donatlons and legacles Unrestricted Restricted funds funds 2024 2024 Total Unrestricted Restrlcted funds funds 2023 2023 Total 2024 2023 Donations 2nd gifts Grants receivable 500 7,555 515 361,337 1,015 368,892 14,216 225,412 239,628 8.055 361.852 369,907 14,216 225,412 239,628 Income from investménts Unrestricted Unrestricted funds funds 2024 2023 Bank interest receivable 738 SPEAKEASY NOW NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Other Income Unrestrlded Restrlcted funds funds 2024 2024 Total Unrestricted Restricted funds funds 2023 2023 Total 2024 2023 Translation seNices Other services 3.190 40 725 1.636 3,915 1.676 3.230 2.361 5,591 Expenditure on raising funds Unrestrlcted Unrestrlcted funds funds 2024 2023 Fundralslng and publicty Advertising 390 321 10- SPEAKEASY NOW NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Expenditure on charitable a¢tlvltles Charitable Charltable expenditure expenditure 2024 2023 Direct costs staff costs Depreciation and impai￿ent Office rental and costs Travel costs Sundry expenses Conference and meeting costs Sub-contractor costs Insurances Telephone 198.411 609 11.554 6,652 8,954 4,323 12,612 1,218 7,786 157,815 255 6,116 3.214 18,666 4.731 5,766 252,119 196.563 Share of support and governance costs (see note n Support 6,810 5,555 258,929 202.118 Analysis by fund Unrestricted funds Restricted funds 13,574 245,355 6,887 195,231 258.929 202.118 Support Costs allocated to actlvltles 2024 2023 Governance costs 6.810 5.555 Anatysed between: Charitable expenditure 6,810 5.555 Governan￿ costs consist of accountancy and bookkeeping fees of £6.810. Net movernent in funds 2024 2023 The net movement in funds is Stated after chargingll¢reditingl- Depreciation of owned tangible fixed assets 609 255 11 SPEAKEASY NOW NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Trustees None of the Truslees lor any persons connected with them) received any remuneration or benefits from the Charity during the year. 10 Employees The average monthly number of employees during the year was: 2024 Number 2023 Number Employment costs 2024 2023 Wages and salaries Other pension costs 196,139 2,272 156,157 1,658 198,411 157,815 There were no employees whose annual r8muneration was more than £60,000. Remuneration of key management personnel The remuneration of key management personnel was as follows.. 2024 2023 Total remuneration 29,251 11 Taxatlon The charity is exempt from taxation on its activities because 811 its income is applied for charitable purposes. 12- SPEAKEASY NOW NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 12 Tangible fixed assets Fixtures and fittings Computers Total Cost At 1 April 2023 Additions 9,426 9,426 5,795 5.795 At 31 March 2024 5,795 9,426 15,221 Depreciation and impainnent At 1 April 2023 Depreciation charged in the year 7,263 609 7.263 609 At 31 March 2024 7,872 7,872 Carying amount At 31 March 2024 5.795 1,554 7.349 At 31 March 2023 2.163 2,163 13 Debtors 2024 2023 Amounts falling due within one year: Trade debtors Other debtors Prepayments and accrued income 6.404 54,018 765 620 7,024 54,783 14 Credltors: amounts falling due within one year 2024 2023 Notes Deferred grant income Trade creditors Accruals and defe￿ed income 15 132.266 2.536 1.080 1.599 3,616 133.865 13- SPEAKEASY NOW NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 15 Grants and deferred income Deferred income is included in the financial statements as follows.. 2024 2023 Deferred income is included within". Current liabilities 132,266 Movements in the year. Deferred income at l April 2023 Released from previous periods Resources deferred in the year 132.266 (132,2661 18,131 (234,608) 348,743 Deferred income at 31 March 2024 132,266 16 Retirement benefit schemes 2024 2023 Defined contribution schemes Charge to profit or loss in respect of defined contribution schemes 2,272 1.658 The Charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Charity in an independently administered fund. 17 Restrlcted funds The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used. At 1 Aprll 2023 Incomlng resources Resources At 31 March expended 2024 Health Checker- Hereford Health Checker- wor￿Ster Keyworkers Voices NHSE Experts Speakup OMMT 7.861 79,861 4.547 3,307 19.617 47,087 25.150 49.812 9,385 43,485 48,793 93,360 94,228 122,1241 142,0981 (2.5541 (31.2711 (18.5731 (75,542) (53.193) 10,887 87,575 11,378 15.521 49.837 64.905 41.035 162,280 364,213 1245.355) 281.138 14- SPEAKEASY NOW NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 17 Restrlcted funds (Continued) Prevlous year: At 1 Aprll 2022 Incomlng resources Resources At 31 March expended 2023 Health Checker- Hereford Health Checker- Worcester Keyworkers Voices NHSE Experts Speak Up OMMT 25.000 50,786 5.595 37.208 9.405 92,279 5,139 {17,139) (45.588) 11,048) (34,644) (7,429) (84.244) {5,139) 7,861 79,861 4.547 3,307 19,617 47,087 74.663 743 17.641 39,052 132.099 225.412 1195.231) 162,280 Speakup - fund for the delivery of engagement work. support to Speakup groups, support for the creation of accessible information. NHSE Experts - fund for the 5UPPOrt of Care, Education and Treatment reviews to prevent admission to secure hospitals and supporting those who are at risk of admission. Health Checker Worcestershire & Herefordshire - funding for the Health Checkers Team to support the tackling of health inequalities for people with a learning disability. Volces - fund to support people with learning disabilities and to contribute to the co￿r0duCtion of services in Worcestershire. Keyworkers- fund to support the recruitment of keyworker staff for the NHS. OMMT - fund to support the delivery of 'Oliver McGowan Mandatory Training. to health and social care staff across Herefordshire and Worcestershire. 18 Unrestricted funds The unrestricted funds of the charity compiise the unexpended balances of donations and grants which are not subject to specific conditsons by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unreslricted funds by the trustee5 for specific pU￿oses. At1 April 2023 Incoming resources Resources At 31 March expended 2024 General funds 22,504 12,023 (13.964) 20,563 Previous year: At 1 April 2022 Incoming resources Resources At 31 March expended 2023 General fvnds 15,496 14,216 (7,2081 22.504 15 SPEAKEASY NOW NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 19 Analysis of net assets between funds Unrestricted funds 2024 Restricted funds 2024 Total 2024 At 31 March 2024: Tangible assets Current assetsllliabilitiesl 5,796 14,767 1,553 279,585 7,349 294,352 20,563 281,138 301,701 Unrestricted funds 2023 R85tricted fund5 2023 Total 2023 At 31 March 2023: Tangible assets Current assetsl(liabilities) 2,163 160,117 2,163 182,621 22,504 22,504 162.280 184,784 20 Related party transactions There were no disclosable related party transactions during the year (2023 - none). 16-