**A company limited by guarantee**
**REPORT AND FINANCIAL STATEMENTS For the year ended 30[th] September 2023**
**Charity Number: 1129358 Company Number 06707963**
Dyslexia North EAST (A company by guarantee) Trustees Annual report For the year ended Sept 30 2023
|Contents|Page|
|---|---|
|Trustees’ annual report|2 – 7|
|Independent examiner’s report|8|
|Statement of financial activities (including||
|income and expenditure report)|9|
|Balance sheet|10|
|Notes to the financial statements|11 - 18|
1
Dyslexia North EAST (A company by guarantee) Trustees Annual report For the year ended Sept 30 2023
The Trustees are pleased to present their Annual Directors’ report together with financial statements of the charity for the year ended 30[th] September 2023, which are prepared to meet the requirements for a directors’ report and accounts for the Companies Act purposes.
The financial statements comply with The Charities Act 2011, the Companies Act 2006, the 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 to the UK and Republic of Ireland( FRS 102) effective1January 2015.
Charity name Dyslexia North East Working Name Dyslexia North East England Registered charity No: 1129358 Registered in England and Wales Registered Company Limited by Guarantee No: 06707963 Registered in England and Wales
Local Dyslexia Association affiliated to the British Dyslexic Association.
## **Trustees and Directors**
|Lyn Brown|Resigned September 2023|
|---|---|
|Karen Tait|Vice chair re-elected 2019|
|Mrs Mary Kendall|Treasurer re-elected 2019|
|Patricia Custance|Chairperson Elected September 2023|
|David Schofield|Elected February 2023|
|June Renaldi|Elected September 2023|
Independent Examiner Michelle Wright, MW Accounting, Woodgate House, 5c Wood Street, Dunston, NE11 9NP
Bank details Co-operative Bank, PO Box 250, Skelmersdale, Lancashire WN8 6WT
## **Structure, Governance and Management**
Dyslexia North East is a Company limited by guarantee, governed by its Memorandum and Articles of Association. Currently there are 5 Trustees, with enquiries and advertisement for Trustees being made.
## **Appointment and Retirement of Trustees**
Trustees are elected at the AGM each year, and one third of the Trustees must retire in rotation at each AGM. A retiring Trustee can be re-elected. Other Trustees can be co-opted at a Trustees meeting according to the governing document. The maximum number of Trustees for the Board is ten. Potential Trustees are approached by personal recommendation together
2
Dyslexia North EAST (A company by guarantee) Trustees Annual report For the year ended Sept 30 2023
with CV and references. Trustees are sought by advertising for applicants among the Members, NCVS, Newcastle Volunteer Centre, VODA and other Organisations.
## **Organisation**
The Trustees’ Board meets regularly (a minimum of three times per year) to review activities and financial issues. The organisation of Trustee roles is regularly reviewed and updated, extra management meetings are held as required. The Chair is a titular role and a democratic model of sharing out roles and responsibilities among the Trustees, according to their expertise and skills is practised to best effect. Management of the Charity’s finances are the shared responsibility of the board.
The charity has a part time/contracted worker in the role of the Advice, Support and Assessment Coordinator, who works in consultation with Trustees to manage and coordinate all services provided by Dyslexia North East. This involves close working partnerships with other organisations and institutions, to meet the ever growing demand for the advice, guidance and services offered by Dyslexia North East.
## **Finance Report**
Income for financial year 2022-2023 was £61,838 and the expenditure was £73,309. We are aware that our funds are low, however the trustees have taken all necessary steps to cut back expenditure as far as possible. However at the same time ensuring that the charity’s ability to provide an effective and sustainable service continues.
## **Public Benefit**
In setting the objectives and activities of the Charity, the Trustees make sure that the guidelines of the GDPR and Charity Commission are followed, as defined in the Charities Act 2006, so that its purposes benefit members of the public, whatever their culture, background or ethnicity.
## **Objectives and Activities**
The Objects of the Charity are to promote the advancement of education, and to give support to those affected by specific learning difficulties, including related conditions, to assist them to achieve their full potential. Primarily, Dyslexia North East seeks to promote knowledge and understanding of Dyslexia – raise awareness in schools, universities, colleges and the workplace – give support and advice to both individuals of all ages with dyslexia, and their families
## **Advice, Guidance and Support**
This remains a key provision of the Charity. Our communication streams (phone and email) are open throughout the year. Enquiries are welcome from parents, adult dyslexics, employers and education professionals and providers, as well as other interested parties.
Giving Advice, Guidance and Support has increased since Covid Lockdown. Parents are being advised and encouraged by their children’s schools to have private assessments. This is due to schools’ lack of funding and very long waiting lists. The majority of parents are not familiar with Dyslexia and are not sure where to start in arranging an assessment for their child.
Our very experienced Coordinator at Dyslexia North-East talks at length to the interested party, explaining every step of the process and the diagnostic report.
3
Dyslexia North EAST (A company by guarantee) Trustees Annual report For the year ended Sept 30 2023
Advice and guidance continue after the assessment, signposting when recommendations have been included in the report, for example, suggesting a tutor, or an appointment with an Optometrist for a Visual Stress Eye Test. DNE can give details of how to find these.
## **Assessments**
As well as offering important advice, guidance and support, we continue to offer diagnostic assessment for Dyslexia, Dyscalculia and Workplace Needs assessments for dyslexics. All assessors (Educational Psychologists or Specialist Dyslexia Teachers) hold relevant and current British Dyslexic Association Assessment Qualifications.
This is a breakdown of assessments over this year.
**Diagnostic Dyslexia Assessments:** This is a breakdown of assessments over this year.
Adults: **52** Aged 18-60 Years
Children: **80** Aged 7-17 years
## **- Organisations requesting repeat assessments:**
Durham Police Constabulary
N.E. Ambulance Service
Cranmer College Durham (C of E Priests and Readers)
Aspin Academy, schools in Durham and Knaresborough
Westfield School For Girls
NHS
## **Assessments Geographically:**
## **Children: 80**
Newcastle 13, North Tyneside 13, South Tyneside 1, Gateshead 3, Durham 20, Northumberland 20, North Yorkshire 4, Teeside 3, Cumbria 3.
## **Adults: 51**
Newcastle 2, North Tyneside 5, South Tyneside 1, Gateshead 2, Sunderland 5, Durham 23, Northumberland 4, North Yorkshire 1, Teeside 8.
The average number of phone calls received based on 50 weeks: 1,500.
The average number of emails received based on 50 weeks: 1,500.
4
Dyslexia North EAST (A company by guarantee) Trustees Annual report For the year ended Sept 30 2023
## **Tutoring**
Experienced and qualified tutors deliver specialised individual programs for children and young adults, both virtually and in person. There were over 250 tutoring sessions held during the year.
## **Dyslexia Awareness Workshops**
There were workshops delivered to Newcastle University and Durham Constabulary and they are available on request for education, training and workplace providers.
## **Fundraising and support**
This has been another challenging year for Dyslexia North-East in relation to securing funding, especially for Core Costs. This year has been about consolidation, sustainability and keeping outgoing costs to a minimum.
Our Profile has changed organically in the current climate and for the last year we have concentrated mainly on giving advice and guidance and supporting people in arranging assessments.
We continue to seek new funding sources to enable us to build upon our strong partnerships in order to identify and support individuals of all ages with dyslexia and their families, to assist them in achieving their full potential.
## **Supporting Dyslexia in the Workplace**
Dyslexia North-East continues to raise awareness with employers, giving them help and advice to help support their employees in the workplace.
We are fortunate enough to work with some large organisations and provide assessments for their employees when they are required.
We have also offered guidance on improving their procedures, based on feedback from employees during their initial screening interviews.
## **Example Of Good Practice**
One of these organisations runs a lot of apprenticeships, and several common difficulties were repeatedly brought up during their screenings regarding the training process.
This information prompted our Coordinator to email the Employer with some suggestions and guidance which might help the new recruits through the training process and the dyslexics waiting to be assessed.
This is an excerpt from the email that Dyslexia North-East received from the Employer’s
Project Manager / Strategy, Planning and Transformation, Chair of Staff’s Disability Network
_‘The team are keen to continually learn and they have indeed seen the benefit of directing the apprentice’s assessor to where the SPLD reports are held. This ensures that the assessors_
5
Dyslexia North EAST (A company by guarantee) Trustees Annual report For the year ended Sept 30 2023
_are fully briefed on the specific requirements of each student. When the students consent to share their DNE report, I regularly get requests for a Dyslexia Workplace Needs Assessment to ensure that we are capturing our colleague’s needs early on._
_If they return work that is hard to understand or illegible, we hold on to this or we return to the learner with advice not to re-submit it. We know it is more beneficial to have a face-to-face conversation with the learner and discuss what is needed on that piece of work. Again, this is not to unduly highlight an area that is clearly difficult for them, but to ensure we can capture their needs and support them in that piece of work._
_Some learners can develop this skill with speech-to-text, some can use spell check (others would struggle as they do not know what words to look for) some learners need a conversation and an auditory assessment as opposed to a written assessment. We are keen to ensure that we capture the specific needs of our learners and provide the right adjustments so that they have what they need to produce the work required as part of their ongoing assessments. Not only has this proven to be of more benefit for all concerned but it is less demoralising for our students who are working really hard in an area that is not easy for them._
_We totally agree that early assessment is vital and that is why we use the BKSB assessment on_ _**all** students irrespective of their presenting needs and this also highlights other students who perhaps were not aware they had a SPLD._
_I absolutely recognise that asking for help can be incredibly tough and that is why we are investing in more trained Dyslexia Workplace Needs Assessors in both our training and education department and our Emergency Control Facility. The WPNA has been the best tool to ensure a robust and collaborative approach to ensuring our colleagues have all they need to succeed in their roles._
_I fully recognise that disclosing a SPLD, a neurodiversity or disability is an incredibly personal experience. A lot of work and communications exercises have highlighted the great work that has already taken place around workplace adjustments. We do see that the ‘landscape’ continues to change, and conversations of this ilk are becoming more normalised. We are seeing a positive shift in our workplace culture as has been indicated in the staff survey._
_As we are always keen to find ways to continually improve this process, we will draft a summary document to all our staff in Education Department to ensure that the same process and practice is followed and this will pick up new staff who have recently joined our team, so that we can continue the great work we have established and of course continue to build on our wonderful relationship with Dyslexia North East.’_
## _**Thanks again for highlighting this to us June, its appreciated and we value your continual support and open communication.**_
## **Future prospects**
The board of Trustees recognises the impact of our inability to recruit new trustees on the financial position of the organisation. Our ability to raise funds in the usual ways has been reduced. The trustees will monitor a projection of income for 12 months ahead and actively look for new sources of funding as well as trying to increase core paid for services.
6
Dyslexia North EAST (A company by guarantee) Trustees Annual report For the year ended Sept 30 2023
We plan on continuing to deliver Helpline and advice services, offer tutoring and Dyslexia & Dyscalculia assessments for both children & adults. We advocate for dyslexics of all ages.
## **Statement of Trustees’ responsibilities**
The trustees (who are also directors of the charity for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (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 income and expenditure of the charitable company for that period. In preparing those 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 judgements and accounting estimates that are reasonable and prudent;
• State whether applicable accounting standards and statements of recommended practice 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 charity will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Companies Act 2006. The trustees are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees and directors of Dyslexia North East have read and approved this annual report which is signed on their behalf by:
## Mary Kendall
Mary Kendall (Jun 26, 2024 13:40 GMT+1)
Mary Kendall
26/06/24 Date
Treasurer
7
## **DYSLEXIA NORTH EAST**
(A company limited by guarantee)
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES**
For the year ended 30 September 2023
I report on the financial statements of Dyslexia North East for the year ended 30 September 2023, which are set out on pages 9 to 18.
## **Respective responsibilities of trustees and examiner**
The charity's trustees (who are also directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 ("the Charities Act) and that an independent examination is needed.y g q y g
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
- h examine the accounts under section 145 of the Charities Act,
- h to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and
- h to state whether particular matters have come to my attention.
## **Basis of independent examiner's statement**
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:
- h accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
- h the accounts do not accord with such records; or
- h the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or
- h the accounts have not been prepared in accordance with the Charities SORP (FRS102).
I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Michelle Wright MW Accounting Services Woodgate House 5c Wood Street Gateshead NE11 9NP
Michelle Wright (Jun 27, 2024 09:14 GMT+1)
Date: 26/06/24
8
## **DYSLEXIA NORTH EAST**
(A company limited by guarantee)
## **STATEMENT OF FINANCIAL ACTIVITIES**
(INCLUDING SUMMARY INCOME & EXPENDITURE ACCOUNT)
For the year ended 30 September 2023
|6
7
Other trading activities
8
**Expenditure on:**
9
**_Total funds carried forward_**
**Reconciliation of funds**
Total funds brought forward
Notes
**_Total income_**
Donations and legacies
**Income from:**
Charitable activities
Grants and contracts
Operation of the charity
**_Total expenditure_**
**_Net income/(expenditure)_**
Transfers between funds
**_Net movement of funds_**
Charitable activities|Unrestricted
Funds
£
175
823
60,840
61,838
73,309
73,309
( 11,471 )
-
( 11,471 )
12,307
836|Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-|**Total**
**2023**
**£**
**175**
**823**
**60,840**
**61,838**
**73,309**
**73,309**
**( 11,471 )**
**-**
**( 11,471 )**
**12,307**
**836**|Total
2022
£|
|---|---|---|---|---|
|||||10,846
1,841
50,322|
|||||63,009|
|||||86,664|
|||||86,664|
|||||( 23,655 )
-|
|||||( 23,655 )
35,962|
|||||12,307|
The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities
The notes on pages 11 to 18 form an integral part of these accounts.
9
Charity Number 1129358 Company Number 06707963
## **DYSLEXIA NORTH EAST**
(A company limited by guarantee)
## **BALANCE SHEET**
As at 30 September 2023
|**Current assets**
Debtors
15
Cash at bank and in hand
16
**_Total current assets_**
**Creditors:**amounts falling due within
one year
17
**_Net current assets_**
**_Total assets less current liabilities_**
**_Total net assets or liabilities_**
**Funds of the charity**
Unrestricted income funds
Restricted income funds
**_Total funds_**
Notes|**£**
-
1,536
**1,536**
**( 700 )**|**Total**
**2023**
**£**
**836**
**836**
**836**
836
-
**836**|**£**
-
12,807
**12,807**
**( 500 )**|**Total**
**2022**
**£**|
|---|---|---|---|---|
|||||**12,307**|
|||||**12,307**|
|||||**12,307**|
|||||12,307
-|
|||||**12,307**|
The company was entitled to an exemption from audit under s477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with the respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.
The notes on pages 11 to 18 form an integral part of these accounts.
## 14/06/24
These financial statements were approved by the Board on:
Mary Kendall Mary Kendall Mary Kendall (Jun 26, 2024 13:40 GMT+1) Treasurer
and are signed on its behalf by:
10
## **DYSLEXIA NORTH EAST**
(A company limited by guarantee)
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 30 September 2023
## 1 **Accounting Policies**
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
## 2 **Basis of accounting**
## 2.1 **Basis of preparation**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) – Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
Dyslexia North East meets the definition of a public benefit entity under FRS 102.
## 2.2 **Preparation of the accounts on a going concern basis**
The charity reported total unrestricted funds at the year end of £836 and has already secured a significant amount of funding for the current year. The trustees are of the view that the immediate future of the charity for the next 12 to 18 months is secure and that on this basis the charity is a going concern.
## 3 **Income**
## 3.1 **Recognition of income**
Income is recognised when the charity has entitlement to the resources, any performance conditions attached to the item(s) of income have been met, it is more likely than not that the resources will be received and the monetary value can be measured with sufficient reliability
## 3.2 **Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by FRS102 SORP or FRS102.
## 3.3 **Grants and donations**
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Income received in advance of the provision of a specified service is deferred until the criteria of income recognition are met.
11
## **DYSLEXIA NORTH EAST**
(A company limited by guarantee)
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 30 September 2023
## 3.4 **Donated goods and services**
Donated services and facilities are included in the SoFA when received at the value of the gift to the charity provided that the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with the equivalent amount recognised as an expense under the appropriate heading in the SoFA.
## 3.5 **Volunteer help**
The value of volunteer help received is not included in the accounts but is described in the trustees' annual report.
## 3.6 **Interest receivable**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.
## 3.7 **Income from membership subscriptions**
Membership subscriptions received in the nature of a gift are recognised in donations and legacies.
Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities.
## 3.8 **Investment gains and losses**
This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
## 3.9 **Fund accounting**
Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the
## 4 **Expenditure and liabilities**
## 4.1 **Liability recognition**
Liabilities are recognised when it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
## 4.2 **Charitable activities**
Expenditure on charitable activities includes the costs of assessments and other activities undertaken to further the purposes of the charity and their associated support costs.
12
## **DYSLEXIA NORTH EAST**
(A company limited by guarantee)
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 30 September 2023
## 4.3 **Governance and support costs**
Support costs have been allocated between governance cost and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.
## 4.4 **Irrecoverable VAT**
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## 4.5 **Creditors**
The charity has creditors which are measured at settlement amounts less any trade discounts.
## 4.6 **Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.
## 5 **Assets**
## 5.1 **Tangible fixed assets for use by the charity**
Individual fixed assets costing £250 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis, the charity does not currently have any tangible fixed assets:
Leasehold property improvements Office and computer equipment
Straight line over life of lease Straight line over four years
13
## **DYSLEXIA NORTH EAST**
(A company limited by guarantee)
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 30 September 2023
|**Analysis of income**
6
**Activities for generating funds**
7
**Charitable activities**
Income from grants
General Donations
8
**Other income**
Assessment fees
Membership fees
Fundraising
Tuition
Other income|Unrestricted
Funds
£
-
-
175
175
823
823
-
60,840
60,840|Restricted
Funds
£
-
-
-
-
-
-
-
-|**Total**
**2023**
**£**
**-**
**-**
**175**
**175**
**823**
**823**
**-**
**60,840**
**60,840**|Total
2022
£|
|---|---|---|---|---|
|||||235
10
10,601|
|||||10,846|
|||||1,841|
|||||1,841|
|||||20
50,302|
|||||50,322|
Income was £61,838 (2022: £63,009) of which £61,838 was unrestricted or designated (2022: £63,009) and £0 was restricted (2022: £0)
14
## **DYSLEXIA NORTH EAST**
(A company limited by guarantee)
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 30 September 2023
## **Analysis of expenditure on charitable activities**
|9|**_Charitable activities_**
Direct costs
Support costs
Governance costs
Assessment fees
Tuition costs
Sessional workers
Rent
Secretarial costs
Depreciation
Independent examiner's fees for reporting on
the accounts
Professional fees
Licences/insurance
Office costs
Website
Project activities|Unrestricted
Funds
£
39,355
6,820
-
-
45
1,688
-
-
24,980
-
200
221
73,309|Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-|**Total**
**2023**
**£**
**39,355**
**6,820**
**-**
**-**
**45**
**1,688**
**-**
**-**
**24,980**
**-**
**200**
**221**
**73,309**|Total
2022
£|
|---|---|---|---|---|---|
||||||-
4,048
4,360
158
484
3,061
150
300
23,680
809
500
49,114|
||||||86,664|
Expenditure on charitable activities was £73,309 (2022: £86,664) of which £73,309 was unrestricted or designated (2022: £86,664) and £0 was restricted (2022: £0)
## 10 **Fees for examination of the accounts**
|Independent examiner's fees for reporting on the accounts|**2023**
**£**
**200**
**200**|2022
£|
|---|---|---|
|||500|
|||500|
There were no other fees paid to the examiner (2022: £nil)
## 11 **Analysis of staff costs and the cost of key management personnel**
The key management personnel of the charity, comprise the trustees . The total employee benefits of the key management personnel of the charity were £0.
## 12 **Transactions with trustees**
None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity.
## **Trustees' expenses**
No trustee expenses have been incurred in the year.
## **Transaction(s) with related parties**
There have been no related party transactions in the reporting period.
15
## **DYSLEXIA NORTH EAST**
(A company limited by guarantee)
## **NOTES TO THE FINANCIAL STATEMENTS**
## For the year ended 30 September 2023
## 13 **Corporation Taxation**
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives.
|14 **Tangible fixed assets**
**Cost**
Balance brought forward
Additions
Disposals
**Balance carried forward**
**Depreciation**
Basis
Rate
Balance brought forward
Depreciation charge for year
Disposals
**Balance carried forward**
**Net book value**
**Brought forward**
**Carried forward**|**Office**
**furniture**
**£**
1,025
-
-
1,025
SL
25%
1,025
-
-
1,025
-
-|**Computer**
**equipment**
**£**
4,578
-
-
4,578
SL
25%
4,578
-
-
4,578
-
-|**Total**
**£**|
|---|---|---|---|
||||**5,603**
**-**
**-**|
||||**5,603**|
||||**5,603**
**-**
**-**|
||||**5,603**|
|||||
||||**-**|
|||||
||||**-**|
## 15 **Debtors and prepayments (receivable within 1 year)**
|16
Cash at bank and in hand
**Cash at bank and in hand**
Other debtors|**2023**
**£**
**-**
**-**
**2023**
**£**
**1,536**
**1,536**|2022
£|
|---|---|---|
|||-|
|||-|
|||2022
£|
|||12,807|
|||12,807|
16
## **DYSLEXIA NORTH EAST**
(A company limited by guarantee)
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 30 September 2023
## 17 **Creditors and accruals (payable within 1 year)**
|**reditors and accruals (payable within 1 year)**|||
|---|---|---|
|Accruals
Independent examination of accounts|**2023**
**£**
**700**
**700**|2022
£|
|||500|
|||500|
## 18 **Events after the end of the reporting period**
No events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.
## 19 **Analysis of charitable funds Analysis of movements in unrestricted funds**
|**Unrestricted funds**
General unrestricted fund
Designated funds
Contingencies
Sponsorship
**_Totals_**
**Purpose of unrestricted funds**
General unrestricted fund
Designated funds
Contingencies
Sponsorship
**Transfers between funds**
Between designated and
unrestricted|**Fund**
**balances**
**brought**
**Incoming**
**Resources**
**forward**
**resources**
**expended**
**Transfers**
£
£
£
£
8,491
61,838
( 73,309 )
3,816
3,457
-
-
( 3,457 )
359
-
-
( 359 )
12,307
61,838
(73,309)
-
The 'free reserves' after allowing for designated funds
**Reason for transfer**
To fund current year expenditure
This is to cover future rent and salary costs
This is a separate fund for training or assessments|**Fund**
**balances**
**carried**
**forward**
**£**|
|---|---|---|
|||**836**
**-**
**-**|
|||**836**|
|||**Amount**
**£**|
|||**3,816**|
17
## **DYSLEXIA NORTH EAST**
(A company limited by guarantee)
## **NOTES TO THE FINANCIAL STATEMENTS**
## For the year ended 30 September 2023
## 20 **Capital commitments**
As at 30 September 2023, the charity had no capital commitments (2022 -£nil)
## 21 **Analysis of net assets between funds**
|**nalysis of net assets between funds**||||
|---|---|---|---|
|Tangible fixed assets
Other net current assets/(liabilities)
Cash at bank and in hand|Unrestricted
Funds
£
-
1,536
( 700 )
836|Restricted
Funds
£
-
-
-
-|**Total**
**2023**
**£**|
||||**-**
**1,536**
**( 700 )**|
||||**836**|
18