2021-03-31-accounts

THE VOICE THAT MAKES A DIFFERENCE

REPORT OF THE TRUSTEES AND CHARITY ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

Charity Number 1151890

REID & CO CORPORATE SERVICES LIMITED

Artemis House 4a Bramley Road Mount Farm Milton Keynes MK1 1PT

THE VOICE THAT MAKES A DIFFERENCE

CONTENTS OF THE CHARITY ACCOUNTS

YEAR ENDED 31 MARCH 2021

CONTENTS	PAGE
Trustees Annual Report	Error:
Reference source not foundError: Reference source not found
Statement of Financial Activities (incorporating the
income and expenditure account)	76
Balance sheet	87
Notes to the fnancial statements	108

THE VOICE THAT MAKES A DIFFERENCE

TRUSTEES ANNUAL REPORT

YEAR ENDED 31 MARCH 2021

The trustees, who are also directors for the purposes of company law, present their report and the unaudited financial statements of the company for the year ended 31 March 2021

REFERENCE AND ADMINISTRATIVE DETAILS

Registered charity name: The Voice That Makes a Difference

Charity registration number 1151890

Principal office 18 Saint Leonards Court Northampton NN4 8BL

The trustees

The trustees who served the company during the period were as follows:

Mr D Pedley Mrs P McGovern Ms R A O'Malley MBE

Accountants:

Reid & Co Corporate Services Limited 4a Bramley Road Mount Farm Milton Keynes MK1 1PT

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a ‘deed of trust’ and constitutes an unincorporated charity.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure that appropriate controls are in place to provide reasonable assurance against fraud and error. The trustees have developed a risk management strategy that involves a regular review of key risks faced by the charity and the establishment of systems and procedures to address those potential risks and to minimise any impact on the charity if the risks materialize.

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THE VOICE THAT MAKES A DIFFERENCE

TRUSTEES ANNUAL REPORT

YEAR ENDED 31 MARCH 2021

COVID-19

We follow all the government guidelines and ensure that we have the right equipment to safeguard ourselves and the people we work with.

Data protection

We have always been well aware of our responsibilities with regard to personal data that we hold and will continue to do this. In light of the new General Data Protection Regulation (GDPR) we are updating our processes and procedures. The trustees continually monitor how information we store is kept and used.

OBJECTIVES AND ACTIVITIES

The charity is focused on children and young adults who are deaf or blind and those who may have other disabilities. Our aim is to eliminate the boundaries faced by deaf or blind children on a day to day basis. We provide screenings of the latest films at cinemas using total communication ie combining sign language, subtitles, sound and audio description. We run computer courses providing information in specialised formats to cater to specific impairments. We also run drama, animation music and education based workshops as well as providing counselling and mentoring to the young deaf or blind.

ACHIEVEMENTS AND PERFORMANCE

We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities.

Performance

At the present time we are only doing signed films in schools or at youth groups. This is giving the children the opportunity to talk about how much easier it is to have a sign language interpreter there. They explain that they often feel left out because they do not understand either the humour in the film or when someone tells a joke in it. It is very difficult for them to work out what it means. At the moment parents are incredibly unwilling to allow their children to go back into the cinema. We have been doing educational projects with the parents to enable them to see that the cinema is a safe place to be because they follow all the government precautions and as long as we also follow the guidelines there should be no problems. We hope that in the future we will be able to convince parents to reconsider the situation. We are constantly updating them about what is happening and are looking at different ideas to help us present information so that the parents feel more relaxed about their children going to the cinema.

We are still in the process of running a number of workshops for children with disabilities to develop their personal life skills. COVID-19 has caused major mental health issues and this has meant that the workshops have to be in very small groups and often done by Zoom. The children we are working with are incredibly vulnerable at the moment and find the fact that COVID-19 has taken

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THE VOICE THAT MAKES A DIFFERENCE

TRUSTEES ANNUAL REPORT

YEAR ENDED 31 MARCH 2021

some many lives very disturbing. Our workshops have continually been developing and our young people have been keen to put forward their ideas and were proud when their ideas were then the subjects of the workshops. Some of the young people found it difficult when we talked about safeguarding and protection. The majority of our workshop leaders have some form of disability.

A lot of our children come from poorer backgrounds so poverty is familiar to them and often they suffer from depression and low self-esteem. We have run workshops for them so that they can see their own qualities and believe in themselves.

The provision of food parcels has become an important part of our work. Poverty is a major issue for parents because they’ve had to have children off school for a long period of time and because of the incidence of COVID-19 infections in schools it has meant that their children are off on a regular basis. This means they need to provide extra food and heating. It has been such a major issue that we have teamed up with another organisation so that we can give families we work with food parcels. We do this on a Thursday and for a lot of our families they would not be able to survive without these food parcels. Everyone’s life has changed drastically and our views on life have also have changed. It is important that the needs of disabled children are not ignored.

Future plans

The COVID-19 crisis has changed accessibility and social inclusion will be a major challenge for all of us. It is important that organisations like ours be at the forefront of research in this area. We need to look into different ways of enabling disabled children to interact safely and take part in society. The social side is an incredibly important part of this because of their mental health.

We are keen to continue the National Lottery funded project: ‘Enabling not Disabling’. We are looking into methods of enabling disabled children to take part in social interaction. We are in negotiation with the National Lottery about supporting disabled children throughout this crisis. Since the COVID-19 outbreak people’s lives have been turned upside down and research will be needed to find ways to ensure that disabled children are not excluded from social interaction.

Disabled schools have already put forward some ideas to us. Obviously these ideas would need to be tested. One of their suggestions is that disabled children still have total communication films but the signer would either be in another room or we will be placed in the film.

Social workers, carers, parents and families are incredibly anxious about what effect COVID-19 has had on their disabled children’s mental health. This has been incredibly damaging and it is important that we help them.

Having workshops that could be run remotely, whereby the children and support staff would video link to us and we would run the workshops from a distance has been very important and we will still use this format. We would provide the necessary materials for the workshop beforehand. These have been some of the

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THE VOICE THAT MAKES A DIFFERENCE

TRUSTEES ANNUAL REPORT

YEAR ENDED 31 MARCH 2021

many suggestions that we have been given. These disabled children do you not want to lose out.

FINANCIAL REVIEW

Equipment

We keep an up-to-date record of all forms of equipment so that this information can be used for forward planning and budgeting for all new equipment when there is a need for replacement. All the equipment is checked by professionals and reviewed to see whether it needs replacing or updating. We are looking for grants to update our computer equipment. Our equipment is well used and people are trained to use it.

Reserves

The Voice That Makes a Difference is aiming to build up a reserve of at least 5 to10 thousand pounds over the next five years. This will be done by fund raising. The trustees intend to invest the fund reserve in the most appropriate manner and will look to use an investment manager to invest in a mixture of equities, treasury bonds and cash. The investment objective would be to obtain long term capital growth. Raising reserves is very important because of the economic climate and it is harder to obtain grants and donations because more charities are competing for less resources. This situation has been exacerbated because of the Covid-19 crisis.

ACCOUNTANTS

Reid & Co are deemed to be re-appointed under section 487(2) of the Companies Act 2006.

Signed on behalf of the trustees

D Pedley Chair of Trustees

........................

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THE VOICE THAT MAKES A DIFFERENCE

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES

YEAR ENDED 31 MARCH 2021

I report on the accounts for the year ended 31 March 2021 set out on pages 7 to 15.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this period (under Section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is required.

It is my responsibility to:

• examine the accounts under Section 145 of the 2011 Act

• to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 Act); and

• to state whether particular matters have come to my attention.

Basis of the independent examiner's report

My examination was carried out in accordance with the 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 you as 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 statements below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

• (1) which gives me reasonable cause to believe that, in any material respect, the requirements

• To keep accounting records in accordance with Section 130 of the 2011 Act; and

• To prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act have not been met; or

• (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Reid & Co. Corporate Services Ltd 4a Bramley Road Mount Farm Milton Keynes

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THE VOICE THAT MAKES A DIFFERENCE

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES YEAR ENDED 31 MARCH 2021

MK1 1PT

Date: ........................................

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THE VOICE THAT MAKES A DIFFERENCE

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES

YEAR ENDED 31 MARCH 2021

						Unrestric
				Restricte		ted and
				d Fixed	Total	Total
		Unrestric	Restricte	Asset	Funds	Funds
		ted Funds	d Funds	Funds	2021	2020
	Not	£	£	£	£
	e					£
INCOMING
RESOURCES
Incoming resources
from generating funds:
Voluntary income	2	50,574	-		50,574
2						49,942
		-------------------------------	-------------------------------	-------------------------------	-------------------------------	-------------------------------
TOTAL INCOMING RESOURCES		50,574	-		50,574	49,942
		-------------------------------	-------------------------------	-------------------------------	-------------------------------	-------------------------------
RESOURCES
EXPENDED
Charitable activities
Costs of charitable	3	13,183			13,183
events						10,651
Other resources		16,274		1,200	17,474
expended						24,164
					------------------------------
		-------------------------------	-------------------------------	-------------------------------	-	-------------------------------
TOTAL RESOURCES EXPENDED		29,457	-	1,200	30.657	34,815
		-------------------------------	-------------------------------	-------------------------------	-------------------------------	-------------------------------
NET INCOMING RESOURCES		21,117	-	(1,200)	19,917	15,127
		-------------------------------	-------------------------------	-------------------------------	-------------------------------	-------------------------------
TOTAL FUNDS CARRIED FORWARD		21,117	-	(1,200)	19,917	15,127
		==============	==============	==============	==============	==============
		==============	==============	==============	==============	==============
		===	===	===	===	===

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THE VOICE THAT MAKES A DIFFERENCE

BALANCE SHEET

31 MARCH 2021

			2021	2020
	Note	£	£	£
FIXED ASSETS
Tangible assets	6		5,413	7,218
CURRENT ASSETS
Cash at bank		42,288		20,011
Debtors	7		-	555
		--------------------------		----------------
		42,288		20,566
CREDITORS: Amounts falling due
within one year	8	(1,200)		(1,200)
		--------------------------		----------------
NET CURRENT ASSETS/(LIABILITIES)			41,088	19,366
			--------------------------	--------------------------
TOTAL ASSETS LESS CURRENT LIABILITIES			46,501	26,584
			--------------------------4	--------------------------
NET ASSETS			46,501	26,584
			==============	==============
			============	============
FUNDS
Unrestricted income funds	9		(9,813)	4,444
Restricted funds	9		52,714	17,340
Restricted fxed asset funds	9		3,600	6,400
			-------------------------------	-------------------------------
TOTAL FUNDS			46,501	26,584
			==============	==============
			==============	==============
			===	===

For the year ended 31 March 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Trustees' responsibilities:

• The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

• The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements were approved by the members of the committee and authorised for issue on the 22/12/2021...and are signed on their behalf by:

The notes on pages 8 to 14 form part of these financial statements.

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THE VOICE THAT MAKES A DIFFERENCE

BALANCE SHEET

31 MARCH 2021

Note

£

----- Start of picture text -----
2021
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2020 £ £

Mr D Pedley Director

The notes on pages 8 to 14 form part of these financial statements.

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THE VOICE THAT MAKES A DIFFERENCE

NOTES TO THE CHARITY ACCOUNTS

YEAR ENDED 31 MARCH 2021

1. ACCOUNTING POLICIES

Basis of accounting

The financial statements have been prepared under the historical cost convention and in accordance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ (effective 1 January 2015), the Charities Act 2011 and the requirement of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP 2015).

The accounts are presented in sterling, which is the functional currency of the charity.

The charity meets the definition of a public benefit entity under FRS 102.

Transition to FRS 102

The charity transitioned from previous UK GAAP to FRS 102 as at 1 April 2016. Details of how FRS 102 has affected the reported financial position and financial performance are given in note 13.

Incoming resources

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

The value of gifts in kind and donated goods provided to the charity are recognised at their open market value in the period to which they relate. An equivalent amount is included as expenditure under the relevant heading in the Statement of Financial Activities, except where the donated good is a fixed asset in which case the amount is included in the appropriate fixed asset category and depreciated over its useful economic life in accordance with the charity’s policies.

Resources expended

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objectives of the charity.

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THE VOICE THAT MAKES A DIFFERENCE

NOTES TO THE CHARITY ACCOUNTS

YEAR ENDED 31 MARCH 2021

Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Cash and cash equivalents

Cash and cash equivalents are short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Tangible fixed assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Equipment

25% reducing balance

Financial Instruments

Financial assets and liabilities are recognised on the Balance Sheet when the charity has become a party to the contractual provisions of the instrument.

Going concern

These financial statements have been prepared on a going concern basis.

Accounting judgements and estimates

In the process of applying the accounting policies, the Trustees have made judgements, assumptions and estimates about the carrying amount of assets and liabilities.

Judgements

Assets are reviewed for impairment where there are indicators of impairment. The carrying amounts of tangible assets are reviewed and an impairment loss is recognised where the carrying amounts exceed the assets’ recoverable amount.

Estimates

Deprecation rates are reviewed at the end of each reporting period to ensure these remain appropriate.

2. VOLUNTARY INCOME

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THE VOICE THAT MAKES A DIFFERENCE

NOTES TO THE CHARITY ACCOUNTS

YEAR ENDED 31 MARCH 2021

	Unrestric	Restricte	Total	Total
	ted	d Funds	Funds	Funds
	Funds		2021	2020
	£	£	£	£
Lottery grant	35,374		35,374	-,
Voluntary donations	15,200		15,200	44,942
Gifts in kind				5,000
	-----------------------------	-----------------------------	-------------------------------	-----------------------------
Total income resources		-	50,574
	50,574			49,942
		=
	==============	==============	==============	==============
	==============	==============	==============	==============
	===	==	===	===

3. COSTS OF CHARITABLE EVENTS

	Unrestric	Restricte	Total	Total
	ted	d Funds	Funds	Funds
	Funds		2021	2020
	£	£	£	£
Interpreting and workshop costs	13,183	-	13,183	10.651
	==============	==============	==============	=============
	==============	==============	==============	=============
	===	===	===	=====

4. NET INCOMING RESOURCES

Net income for the year is stated after charging:

Net income for the year is stated after charging:
	2021	2020
	£	£
Accountants and Independent Examiners fees	1.200	600
Depreciation	1,804	2,406
	==============	==============
	============	============

5. TRUSTEES’ REMUNERATION AND BENEFITS

There were no trustees’ remuneration or other benefits for the period ended 31 March 2021 and no expenses were reimbursed (2020: £Nil).

6. TANGIBLE FIXED ASSETS

Equipment

COST

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THE VOICE THAT MAKES A DIFFERENCE

NOTES TO THE CHARITY ACCOUNTS

YEAR ENDED 31 MARCH 2021

At 1 April 2020 21,674 ----------------------------- At 31 March 2021 21,674 =============================== DEPRECIATION At 1 April 2020 14,457 Charge for the year 1,804 ----------------------------- At 31 March 2021 16,261 =============================== NET BOOK VALUE At 31 March 2021 5,413 =============================== At 31 March 2020 7,217 ===============================

7. DEBTORS: Amounts falling due within one year

				2021	2020
				£	£
	Prepayments			-	555
				==============	==============
				============	============
.	CREDITORS: Amounts falling due within one			year
				2021	2020
				£	£
	Accruals			1,200	1,200
				--------------------------	----------------
				1,200	1,200
				==============	==============
				============	==
.	MOVEMENT IN FUNDS
	Net movement in funds, are	as follows:
		Balanc	Incomi	Resour	Balanc
		e b/fwd	ng	ces	e
			resour	expend	c/fwd
			ces	ed
		£	£	£	£
Unrestricted funds
General fund		4,444	35,374	(14.257)	2,561
Restricted funds		17.340			17,3
					40

8. CREDITORS: Amounts falling due within one year

9. MOVEMENT IN FUNDS

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THE VOICE THAT MAKES A DIFFERENCE

NOTES TO THE CHARITY ACCOUNTS

YEAR ENDED 31 MARCH 2021

Restricted fxed asset funds	4,800		(1,200)	3,600
	------------------------------	------------------------------	------------------------------	----------------------------
TOTAL FUNDS	26,584	35,374	-15,457	46,50
				1
	===========	===========	===========	==========
	===========	===========	===========	==========
	=========	=========	=========	==========
				=

10. ANALYSIS OF NET ASSETS BETWEEN FUNDS

	Unrestric	Restricte	Total	Total
	ted	d Funds	Funds	Funds
	Funds		2021	2020
	£	£	£	£
				,
Fixed assets	1,813	3,600	5,413	7,218
Current assets	42,288		20,566	20,566
Current liabilities	(1,200)		(1,200)	(1,200)
	-----------------------------	-----------------------------	-------------------------------	-----------------------------
Balance at 31 March 2021	42,901	3,600	46,501	26,584
		=
	==============	==============	==============	===========
	==============	==============	==============	===========
	===	==	===	=========

The restricted fund includes restricted fixed asset funds of £4,800 (2020: £4,800) relating to donated fixed assets.

11. ANALYSIS OF RESTRICTED FUNDS

Enabling not Disabling

NDS
					At 31
At 1					Marc
April Incom		Expendit		Transfe	h
2020	e		ure	rs	2021
£	£		£	£	£
17,340			-	-	17,340
-----------------------------	-----------------------------		-----------------------------	----------------------------- -----------------------------
17,340			-	-	17,340
==========	=========			========== =========
==========	=========		=	========== =========
==========	========= ===============			========== =========
==		===============

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THE VOICE THAT MAKES A DIFFERENCE

NOTES TO THE CHARITY ACCOUNTS

YEAR ENDED 31 MARCH 2021

12. RELATED PARTY TRANSACTIONS

There were no related party transactions during the current or prior year.

13. TRANSITION TO FRS 102

These are the first financial statements that comply with FRS 102. The charity transitioned to FRS 102 on 1 April 2016.

No transitional adjustments to the financial results were required.

----- Start of picture text -----
2021 2020
£ £
INCOMING RESOURCES
Voluntary income
Donations 50,57 44,94
4 2
Gifts in kind - 5,000
Total incoming resources 50,57 49,94
4 2
RESOURCES EXPENDED
Charitable activities
Interpreting and workshop 13,18 10,65
costs 3 1
13,18 10,65
3 1
Support costs
Office rent - 5,000
Teambuilding and 642 774
training
----- End of picture text -----

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THE VOICE THAT MAKES A DIFFERENCE

NOTES TO THE CHARITY ACCOUNTS

YEAR ENDED 31 MARCH 2021

----- Start of picture text -----
Insurance and 4,528 735
repairs
Postage, stationery and other office 3,637 8,832
costs
Subscriptions 4,750 4,411
Accountancy 1,200 600
Travel 913 1,407
Depreciation 1,80 2,406
4
17,47 24,16
4 4
Total resources expended 34,81
30,65 5
7
(Deficit)/Sur 19,91 15,12
plus 7 7
----- End of picture text -----

14. DETAILED STATEMENT OF FINANCIAL ACTIVITIES

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