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2023-03-31-accounts

CELST (CENTRAL ENGLAND LIPREADING SUPPORT TRUST) Registered Charity Number 1162613

ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023

Principal Address: 25 Beaurevoir Way Warwick CV34 4NY

Bankers: Unity Trust Bank Four Brindley Place Birmingham B1 2JB Website: www.celst.org.uk

Governing Constitution: CIO registered 10 July 2015 amended 9 March 2020

CELST (CENTRAL ENGLAND LIPREADING SUPPORT TRUST)

Annual Report and Accounts for the year ended 31 March 2023

Index

Page
Trustees Annual Report 2
Treasurer’s Report 3
Statement of Trustees’ responsibilities 4
Thanks to our Donors 4
Independent Examiner’s Report 5
Receipts and Payments Account 6
Statement of Assets and Liabilities 7
Notes to the Financial Statements 8

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CELST (CENTRAL ENGLAND LIPREADING SUPPORT TRUST) Registered Charity number 1162613 Trustees’ Annual report for the year 1 April 2022 to 31 March 2023

The Trustees are responsible for the co-ordination, development and financial management of CELST (Central England Lipreading Support Trust) (henceforth CELST). The Trustees have 2 officers, Chair and Treasurer. Our Administrator also acts as Secretary. There are up to 4 Trustees, who are elected for three year terms.

Jeremy Huxtable Chair Paul Ward Treasurer Appointed 23 September 2023 Ruth Chadderton Appointed 19 October 2023 Timothy Long Appointed 8 February 2024 Resignations Marie Conroy Resigned September 2022 Morag Curtis Previous Treasurer Resigned July 2023 Janie Philpott Resigned June 2022

The Administrator / Secretary to the trustees is Sue Sanders

Members of the Charity Trustees are appointed for a three year term at an AGM. New trustees are inducted into the role and given a copy of the constitution and minutes for the previous year. The day to day management of the charity is supported by the Administrator in conjunction with a Management Committee of the tutors and a trustee. Reports are given to each trustee meeting.

Aims, Organisation and Activities

The objects of the CIO are: to relieve the needs of people resident in the Coventry, Warwickshire and Birmingham area who suffer from a hearing disability, their parents and carers, particularly but not exclusively by:

The charity's aim is to promote lipreading courses for people who have hearing loss. Our activities include raising funds in order to ensure that these courses are able to run free of charge, so that all deafened people can attend, regardless of means. Other activities include promoting the courses, so that we can reach as many deafened people in the Coventry, Warwickshire and Birmingham areas as possible. More information can be found on our website: https://www.celst.org.uk/about.html

Public benefit statement

The charity trustees have complied with their duty under the 2011 Charities Act to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers or duties. The following reports outline how this has been achieved during the year.

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Chair’s Report

The period has been a difficult one where funding has been hard to find. We have been able to continue to run classes in Kenilworth, Bulkington, and Coventry and also provide online courses. We have sufficient funding to carry us through the next year.

Marie Conroy left her role as a Trustee and we are working to recruit new Trustees to support the Charity

The tutors have continued to provide an excellent environment for those who attend our classes and I would like to thank them for their support and advice throughout what has been a difficult year.

Sue Sanders our administrator has been instrumental in supporting the charity through the year and we thank her for her efforts.

Jeremy Huxtable Chair of Trustees

Secretary’s Report

During the year, minutes were taken of all meetings, both trustee and management meetings and distributed to trustees and tutors.

We have been running a mixture of online and face to face courses. The online courses have proved to be very popular. We continue to have waiting lists for future courses.

Sue Sanders Administrator

Treasurers Report

Highlights of the annual accounts prepared for the 12 months ending 31 March 2023 are as follows:

Funding

In the 12 months CELST raised funding of £6,673 (2022 - £34,533) through grants from Organisations, and members donations from the courses. Grants from Organisations were the largest contribution at £4,000 (2022- £31,450), a reduction of 87% over the previous 12 months. There were 2 successful grant applications in the year.

Expenditure

Tutor Fees and expenses totalled £19,676, (2022 - £11,650) which is 71% of our total costs for the 12 months. This reflect an increase in the number of courses provided both in person and on line and training support costs for new tutors of £2,349 (2022 – Nil). Rooms hire costs were similarly higher at £2,850 (2022 - £1,949), 10% of total costs.

Administration costs in total were £5,303 (2022- £8,410) 19% of total costs for the 12 months. This includes the salary of the Administrator, annual insurance, telephone charges, website and Zoom costs and bank charges associated with our account with Unity Bank.

Bank Balance

The bank balance as at 31 March 2023 is £20,042. This is a reduction of £21,156 from the 2022 balance of £41,199 reflecting the reduced grant income in 2023. Our next application for significant

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funding will be made in the year to March 2024, and the bank balance will be used to cover the ongoing Tutoring, Administration and Marketing costs for our courses for the coming year`.

Reserves Policy

The reserve policy of CELST is reviewed at the AGM each year and without long term funding guarantees is set at a level which will provide around 12 months of continuity of our classes providing time for the acquisition of additional donations, whilst continuing to deliver for our course attendees.

Based upon our current course provision, our annual recurring spend amounts to £25,480. Our current reserves of £20,042 provide 79% coverage of our annual expenditure before the receipt of any income.

Our actual reserves of £20,042 includes £7,157 of restricted funds.

Paul Ward Treasurer

Statement of Trustees’ responsibilities

The Trustees are responsible for keeping proper accounting records which disclose, with reasonable accuracy at any time, the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2005.

The Trustees are responsible for preparing an annual report and financial statements for each financial year, in accordance with the Charities Act 2011 and the Charities (accounts and Reports) Regulations 2005. The financial statements are required to give a true and fair view of the state of affairs of the charity and of the results of the charity for that period.

They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the financial information included on the charity's website.

Approved by the Trustees of CELST and signed on their behalf by:

Jeremy Huxtable Chair of Trustees Date: 26th February 2024

Thanks to our Donors

We are very grateful for the support we have received from our many individual donors. We would also like to thank the following trust funds for their support. The funding is given towards the general running costs of the courses unless when it is restricted to particular courses or equipment as shown:

Coventry General Charities (£3,000) Kenilworth Lions (£1,000)

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CELST (CENTRAL ENGLAND LIPREADING SUPPORT TRUST) Registered Charity number 1162613

INDEPENDENT EXAMINER’S REPORT ON THE RECEIPTS AND PAYMENTS ACCOUNTS TO THE TRUSTEES OF CELST (CENTRAL ENGLAND LIPREADING SUPPORT TRUST)

This report on the accounts of CELST (Central England Lipreading Support Trust) for the year ended 31 March 2023, which are set out on pages 6 to 8.

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 March 2023.

Responsibilities and basis of report

As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

William Clemmey DChA 4 Ashford Gardens, Whitnash, Leamington Spa, CV31 2NB

26 February 2024

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CELST (CENTRAL ENGLAND LIPREADING SUPPORT TRUST) Registered Charity number 1162613

RECEIPTS AND PAYMENTS ACCOUNT 1 APRIL 2022 TO 31 MARCH 2023

Section A Receipts and payments

Section A Receipts and payments Section A Receipts and payments Section A Receipts and payments
Unrestricted
funds
to the
nearest
£
Receipts
Organisations
-
Individuals
-
Members
2,673
Total receipts
2,673
Payments
Restricted
funds
to the
nearest
£
4,000
-
-
4,000
Total
funds
2022-23
to the
nearest
£
4,000
-
2,673
6,673
Total
Funds
2021-22
to the
nearest
£
Organisations - **31,450 **
Individuals - -
Members 2,673 **3,083 **
Total receipts 2,673 34,533
Payments
Tutor Fees 7,448 9,253 **16,701 ** 11,132
Room hire - courses, meetings,
coffeemornings
267 2,582 2,850 1,949
Training supportfor newtutors 2,349 - 2,349 -
Travel,Parking and Stationery 627 - 627 518
AdministratorCosts 1,837 2,249 4,086 5,388
Insurance 96 - 96 96
IndependentExaminer - - - 190
Bankand otherCharges 72 - 72 172
Printing 40 - 40 -
Website andZoom 959 - 959 2,455
Advertising and events - 50 50 50
Equipment - - - 60
National LotteryRefund - - - 3.060
Total Payments 13,695 14,134 27,829 25,069
Net of Receipts (Payments)
Transfer of Funds
Cash Funds Last Year End
Cash Funds This Year End
-11,022
-
23,907
12,885
-10,134
-
17,291
7,157
-21,156
-
41,199
20,042
-11,022 -10,134 **-21,156 ** **9,464 **
- - - -
23,907 17,291 41,199 31,735
12,885 7,157 20,042 41,199

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CELST (CENTRAL ENGLAND LIPREADING SUPPORT TRUST) Registered Charity number 1162613

Section B Statement of assets and liabilities at the end of the period

B1 Cash funds
B2 Other Monetary Assets
B3 Investment assets
B4 Assets retained for the
charity’s own use
B5 Liabilities
Signed by two trustees on
behalf of all the trustees
Unrestricted
funds
Restricted
funds
Total funds
£
£
£
Unrestricted
funds
Restricted
funds
Total funds
£
£
£
Unrestricted
funds
Restricted
funds
Total funds
£
£
£
Unrestricted
funds
Restricted
funds
Total funds
£
£
£
Unrestricted
funds
Restricted
funds
Total funds
£
£
£
Unity Trust Bank Account 12,885 7,157 20,042
Unrestricted
funds
Restricted
funds
Total funds
£
£
£
- - -
Fund to
which asset
belongs
Cost
(optional)
Current
value
(optional)
- - -
Fund to
which asset
belongs
Cost
(optional)
Current
value
(optional)
Roger Pen Systems Restricted 5,089
Laptop General 321
Mylink General 2,100
Other equipment General 549
Fund to
which
liability
relates
Amount
due
(optional)
When due
(optional)
Administrator fee General 385 April 2023
Tutor Fees Restricted 1,697 April 2023
Tutor fees General 2,721 April 2023
VenueHire General 144 April 2023
Venue Hire Restricted 136 April 2023
Leamington Town Council Restricted 1,450
Independent Examiner fee General 200 February
2024
Signature Print Name Date of
approval
Jeremy Huxtable
26 February 2024
Paul Ward 26 February 2024

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

Accounting Policies

Basis

The financial statements have been prepared in accordance with applicable accounting standards and the Charities SORP.

The financial statements have been prepared under the historical cost convention.

Funds

General funds represent the funds of CELST that are not subject to any restrictions regarding their use and are available for application on the general purposes of CELST. These may include funds designated for a particular purpose by CELST.

Income and Expenditure Recognition

The accounts include transactions, assets and liabilities for which CELST can be held responsible.

Incoming Resources

Voluntary Income and Capital Sources

Individual donations are recognised when made. Grants are accounted for when received. Fundraising Income

Income fundraising are accounted for on an event by event basis.

Gift Aid

Gift Aid income is recognised when paid by HMRC.

Application of Resources

Costs directly related to work of CELST

All payments were up to date as at 31 March 2023. During the year 0 committee member(s) (2022 - none) were reimbursed a total of £0 expenses (2022 - £0).

Charitable Status

CELST is a registered charity number 1162613.

CELST Assets

No value is placed on the equipment of CELST. All expenditure incurred during the year on equipment is written off. The equipment is insured on a new for old basis. Paper and other sundry stocks are written off as they are purchased. Short-term deposits include cash held on deposit with Unity Trust Bank.

.

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