## **A company limited by guarantee**
**REPORT AND FINANCIAL STATEMENTS For the year ended 30[th] September 2024**
**Charity Number: 1129358 Company Number 06707963**
**DYSLEXIA NORTH EAST** (A company limited by guarantee) **TRUSTEES ANNUAL REPORT** For the year ended 30 September 2024
|Contents|Page|
|---|---|
|Trustees’ annual report|2 – 9|
|Independent examiner’s report|10|
|Statement of financial activities (including||
|Income and expenditure report)|11|
|Balance sheet|12|
|Notes to the financial statements|13 - 20|
1
**DYSLEXIA NORTH EAST** (A company limited by guarantee) **TRUSTEES ANNUAL REPORT** For the year ended 30 September 2024
The Trustees are pleased to present their Annual Directors’ report together with financial statements of the charity for the year ended 30[th] September 2024, 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**
|**Trustees** **and Directors**||
|---|---|
|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 limited by guarantee) **TRUSTEES ANNUAL REPORT** For the year ended 30 September 2024
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 Northeast. 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 2023 - 2024 was £72,330 (2023: £61,838) and the expenditure was £71,074 (2023: £73,309).
The Statement of Financial Activities for the period shows a net income across all funds of £1,256 (2023: net expenditure £11,471).
The balance sheet indicates at 30 September 2024 the total funds of the organisation are £2,092 (2023: £836). Unrestricted funds of £2,092 (2023: £836) represent reserves available to the organisation to fulfil its existing commitments over the longer term.
The trustees 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.
3
**DYSLEXIA NORTH EAST** (A company limited by guarantee) **TRUSTEES ANNUAL REPORT** For the year ended 30 September 2024
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.
Since Covid, Anxiety and other related Mental Health issues have increased significantly amongst schoolchildren and young people. They may have already seen other professionals.
DNE asks to see any of these available reports to ensure that the assessor is aware of any additional difficulties, to ensure that the child receives the best possible assessment.
Advice and guidance continue after the assessment, signposting when recommendations have been included in the report, for example, suggesting an appointment with an Optometrist for a Visual Stress Eye Test. DNE can give details of how to find these.
In addition, if the assessor notices any indications of other potential Co-occurring, neurodiverse disorders, for example, ADHD or Dyscalculia; signposting to the relevant Professional will be included in the recommendations, suggesting further exploration.
Advice is also given to the parent on how to ensure that the diagnostic report is passed onto the appropriate person at the school. This can help the pupil/student to access any support and interventions that should be available to them, and indeed what they deserve, to enable them to achieve and reach their full potential. A meeting with the SENCo is suggested and a time frame for support to be put into place.
Parents are also crucially reminded to ensure that a copy of the diagnostic report is given to a new school during Transition, and not to assume that this will be sent on.
A meeting with the new SENCo is suggested after 4-6 weeks to promote continuity with support.
## **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 **: 81** Aged 18-65 Years
Children: **79** Aged 7-17 years
4
**DYSLEXIA NORTH EAST** (A company limited by guarantee) **TRUSTEES ANNUAL REPORT** For the year ended 30 September 2024
## **Organisations requesting repeat assessments: -**
Durham Police Constabulary
N.E. Ambulance Service
Cranmer College Durham (C of E Priests and Readers)
Westfield School For Girls
NHS
## **Assessments Geographically:**
## **Children: 79**
Newcastle 11, North-Tyneside 18, South-Tyneside 3, Sunderland 3, Gateshead 9, Durham 19, Northumberland 11, Teesside 4, Cumbria 1.
## **Adults: 81**
Newcastle 5, North Tyneside 6, South Tyneside 1, Gateshead 16, Sunderland 3,
Durham 28, Northumberland 11, Teeside 10, Cumbria 1.
The average number of phone calls received based on 50 weeks: 1,400.
The average number of emails received based on 50 weeks: 1,500.
## **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.
5
**DYSLEXIA NORTH EAST** (A company limited by guarantee) **TRUSTEES ANNUAL REPORT** For the year ended 30 September 2024
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 advice and guidance on improving their procedures, to these organisations when they have sent us a query asking for additional information.
## **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.
## **Query**
“I have been speaking to one of our Emergency Care Assistants who has had her diagnostic assessment completed by DNE. As part of our workplace support, we discussed the possibility of her using tinted glasses.
Can you recommend where she can go to get these made up? Is there any more information you can share on these for future staff who may need this also?”
Thanks!
## **DNE Reply**
“As you’re aware, the SASC guidelines for diagnostic assessments are pretty strict and these also relate to eyesight.
Ideally, we check that every client has had an eyesight test in the last 12 months.
6
**DYSLEXIA NORTH EAST** (A company limited by guarantee) **TRUSTEES ANNUAL REPORT** For the year ended 30 September 2024
Also, we are required to have a visual difficulties questionnaire completed by every client undergoing a diagnostic Dyslexia assessment.
Please find one attached for your information. I email this form to every client when I book their screening, and it needs to be returned prior to their assessment.
This information is passed on to the assessor, so please don’t give out the form when you are doing your initial screenings.
This completed questionnaire gives us indications of a condition called Visual Stress, this is also known as Irlen Syndrome.
Visual Stress is not Dyslexia but is more common in dyslexic individuals. Only a specially qualified Optometrist can carry out the test and it is not available on the NHS.
The Optometrist that we usually signpost people to is based in Newcastle, but obviously, there are others around depending on where they live, but they would have to research that themselves.
If they contact someone, they need to say it is for the Visual Stress eye test and not a sight test.
Obviously, we can’t diagnose this, but if the assessor sees signs of it during the assessment coupled with their questionnaire, then she usually recommends in her report that this is explored further.
The optometrist can then provide glasses with the correct coloured lens for the individual, similar to using the coloured overlays, but he will carry out more extensive testing.
Also, while coloured overlays are useful for children, glasses with the correct lenses are usually preferred by adults as they are less obtrusive.
I hope that this information is useful, just let me know if I can offer any further help.”
## **NEAS Reply**
“This is brilliant and really helpful, thank you for taking the time to reply so fully and give such helpful advice. I have updated my colleague with the info around optician info etc.
Thanks again!”
“Brilliant! thank you so much for picking this up and making contact. It is really appreciated. 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 are 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, it’s appreciated, and we value your continual support and open communication.”**
7
**DYSLEXIA NORTH EAST** (A company limited by guarantee) **TRUSTEES ANNUAL REPORT** For the year ended 30 September 2024
## **Individual Clients quotes**
“Thank you, this is a lifechanging report. Thank you for being so supportive, it’s been a very difficult thing to explore.”
Male 38-year-old GP, recently diagnosed with Dyslexia.
“My sincere thanks again for your understanding and time. I wish I had known to come to your organisation years ago, but to move forwards with this is a very great relief”
Mother of a 16-year-old girl in GCSE year.
“It's taken me a while to digest the dyslexia results. I've had lots of tears since the report, mainly sadness at how much I’ve struggled but also relief. Thank You.”
Female employee aged 40 struggling at work.
“Thanks very much for your help, speaking to you last night put my mind at ease about the assessment.”
Mum of 10-year-old boy worried about the assessment, Northumberland.
“Thank you so much for the report. It’s such an interesting read and it has reassured me, that I’m not just a crazy mother with high expectations. My son and I both feel a sense of relief with the result and hopefully now, we can get him the help and assistance that he needs and deserves to succeed. Thank you so much for all your help, I really appreciate it.”
Mum of 9year old boy, North Tyneside, recently diagnosed with Dyslexia.
“Thank you so much for your help with my Dyslexia assessment. You put me at ease and made the whole process a lot easier than I thought it would be.
40-year-old University employee.”
## **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.
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.
8
**DYSLEXIA NORTH EAST** (A company limited by guarantee) **TRUSTEES ANNUAL REPORT** For the year ended 30 September 2024
## **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 25, 2025 13:22 GMT+1)
Mary Kendall
Date 25/06/2025
Treasurer
9
## **DYSLEXIA NORTH EAST**
(A company limited by guarantee)
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES**
For the year ended 30 September 2024
I report on the financial statements of Dyslexia North East for the year ended 30 September 2024, which are set out on pages 11 to 20.
## **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
Date: 25/06/2025
10
## **DYSLEXIA NORTH EAST**
(A company limited by guarantee)
## **STATEMENT OF FINANCIAL ACTIVITIES**
(INCLUDING SUMMARY INCOME & EXPENDITURE ACCOUNT)
For the year ended 30 September 2024
**----- Start of picture text -----**
Unrestricted Restricted Total Total
Funds Funds 2024 2023
£ £ £ £
Income from:
Donations and legacies 6 - - - 175
Charitable activities
Grants and contracts 7 1,000 - 1,000 823
Other trading activities 8 71,330 - 71,330 60,840
-
Total income 72,330 72,330 61,838
Expenditure on:
Charitable activities
Operation of the charity 9 71,074 - 71,074 73,309
-
Total expenditure 71,074 71,074 73,309
Net movement of funds 1,256 - 1,256 ( 11,471 )
Reconciliation of funds
Total funds brought forward 836 - 836 12,307
Total funds carried forward 2,092 - 2,092 836
Notes
**----- End of picture text -----**
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 13 to 20 form an integral part of these accounts.
11
Charity Number 1129358 Company Number 06707963
## **DYSLEXIA NORTH EAST**
(A company limited by guarantee)
## **BALANCE SHEET**
As at 30 September 2024
|**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|**£**
-
2,842
**2,842**
**( 750 )**|**Total**
**2024**
**£**
**2,092**
**2,092**
**2,092**
2,092
-
**2,092**|**£**
-
1,536
**1,536**
**( 700 )**|**Total**
**2023**
**£**
**836**
**836**
**836**
836
-
**836**|
|---|---|---|---|---|
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 13 to 20 form an integral part of these accounts.
These financial statements were approved by the Board on:
## 24/06/2025
and are signed on its behalf by:
Mary Kendall Treasurer
Mary Kendall Mary Kendall (Jun 25, 2025 13:22 GMT+1)
12
## **DYSLEXIA NORTH EAST**
(A company limited by guarantee)
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 30 September 2024
## 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 £1,256 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.
13
## **DYSLEXIA NORTH EAST**
(A company limited by guarantee)
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 30 September 2024
## 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.
14
## **DYSLEXIA NORTH EAST**
(A company limited by guarantee)
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 30 September 2024
## 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
15
## **DYSLEXIA NORTH EAST**
(A company limited by guarantee)
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 30 September 2024
|**Analysis of income**
6
**Activities for generating funds**
7
**Charitable activities**
Income from grants
General Donations
8
**Other income**
Assessment fees
Other income
Tuition|Unrestricted
Funds
£
-
-
1,000
1,000
-
71,330
71,330|Restricted
Funds
£
-
-
-
-
-
-|**Total**
**2024**
**£**
**-**
**-**
**1,000**
**1,000**
**-**
**71,330**
**71,330**|Total
2023
£
175
175
823
823
-|
|---|---|---|---|---|
|||||60,840|
|||||60,840|
Income was £72,330 (2023: £61,838) of which £72,330 was unrestricted or designated (2023: £61,838) and £0 was restricted (2023: £0)
16
## **DYSLEXIA NORTH EAST**
(A company limited by guarantee)
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 30 September 2024
## **Analysis of expenditure on charitable activities**
|9|**_Charitable activities_**
Direct costs
Support costs
Governance costs
Licences/insurance
Office costs
Secretarial costs
Independent examiner's fees for reporting on
the accounts
Professional fees
Assessment fees
Tuition costs|Unrestricted
Funds
£
44,640
510
45
850
24,660
200
169
71,074|Restricted
Funds
£
-
-
-
-
-
-
-
-|**Total**
**2024**
**£**
**44,640**
**510**
**45**
**850**
**24,660**
**200**
**169**
**71,074**|Total
2023
£
39,355
6,820
45
1,688
24,980
200
221
73,309|
|---|---|---|---|---|---|
Expenditure on charitable activities was £71,074 (2023: £73,309) of which £71,074 was unrestricted or designated (2023: £73,309) and £0 was restricted (2023: £0)
## 10 **Fees for examination of the accounts**
|Independent examiner's fees for reporting on the accounts|**2024**
**£**
**200**
**200**|2023
£
200
200|
|---|---|---|
There were no other fees paid to the examiner (2023: £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.
## 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.
17
## **DYSLEXIA NORTH EAST**
(A company limited by guarantee)
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 30 September 2024
|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**
15 **Debtors and prepayments (receivable within 1 year)**
16
Cash at bank and in hand
Other debtors
**Cash at bank and in hand**|**Office**
**furniture**
**£**
1,025
-
-
1,025
SL
25%
1,025
-
-
1,025
-
-
**2024**
**£**
**-**
**-**
**2024**
**£**
**2,842**
**2,842**|**Computer**
**equipment**
**£**
4,578
-
-
4,578
SL
25%
4,578
-
-
4,578
-
-
2023
£
-
-
2023
£
1,536
1,536|**Total**
**£**
**5,603**
**-**
**-**
**5,603**
**5,603**
**-**
**-**
**5,603**
**-**
**-**|
|---|---|---|---|
18
## **DYSLEXIA NORTH EAST**
(A company limited by guarantee)
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 30 September 2024
## 17 **Creditors and accruals (payable within 1 year)**
|Independent examination of accounts
Accruals|**2024**
**£**
**750**
**750**|2023
£
700
700|
|---|---|---|
## 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**
## **For the year ending 30 September 2024**
|**Unrestricted funds**
General unrestricted fund
**_Totals_**|**Fund**
**balances**
**brought**
**forward**
£
836
836|**Incoming**
**resources**
£
72,330
72,330|**Resources**
**expended**
£
( 71,074 )
( 71,074 )|**Transfers**
£
-
-|**Fund**
**balances**
**carried**
**forward**
**£**
**2,092**
**2,092**|
|---|---|---|---|---|---|
## **For the year ending 30 September 2023**
|**Unrestricted funds**
General unrestricted fund
Designated funds
Contingencies
Sponsorship
**_Totals_**|**Fund**
**balances**
**balances**
**brought**
**forward**
£
8,491
3,457
359
12,307|**Incoming**
**resources**
£
61,838
-
-
61,838|**Resources**
**expended**
£
( 73,309 )
-
-
( 73,309 )|**Transfers**
£
3,816
( 3,457 )
( 359 )
-|**Fund**
**balances**
**carried**
**forward**
**£**
**836**
**-**
**-**
**836**|
|---|---|---|---|---|---|
## **Purpose of unrestricted funds**
General unrestricted fund Designated funds Contingencies Sponsorship
The 'free reserves' after allowing for designated funds
This is to cover future rent and salary costs This is a separate fund for training or assessments
19
## **DYSLEXIA NORTH EAST**
(A company limited by guarantee)
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 30 September 2024
## 20 **Capital commitments**
As at 30 September 2024, the charity had no capital commitments (2023 -£nil)
## 21 **Analysis of net assets between funds**
|Other net current assets/(liabilities)
Cash at bank and in hand
Tangible fixed assets|Unrestricted
Funds
£
-
2,842
( 750 )
2,092|Restricted
Funds
£
-
-
-
-|**Total**
**2024**
**£**
**-**
**2,842**
**( 750 )**
**2,092**|
|---|---|---|---|
20