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2024-07-31-accounts

Charity Registration Number: 1167119

The Dyslexia Teaching Centre Financial Statements For the Year Ending 31 July 2024

JANE ASCROFT ACCOUNTANCY LIMITED

Chartered accountants Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XT

The Dyslexia Teaching Centre

Financial Statements

Year Ended 31 July 2024

Page
Trustees' Annual Report 1
Independent Examiner's Report to the Trustees 6
Statement of Financial Activities 7
Statement of Financial Position 8
Notes to the Financial Statements 9
The Following Pages Do Not Form Part of the Financial Statements
Detailed Statement of Financial Activities 17

The Dyslexia Teaching Centre

Trustees' Annual Report

Year Ended 31 July 2024

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 July 2024.

Objectives and Activities

The objects of the Charity are to help persons suffering from dyslexia, dyspraxia, dyscalculia, dysgraphia, attention deficit disorder and other specific learning difficulties and disabilities, particularly by:

(1) providing financial assistance to enable such persons to receive appropriate teaching and support;

(2) providing outreach programmes to schools and other establishments to widen access to such teaching and support; and

(3) providing support (including but not limited to financial, logistical and training support) to schools and other establishments to enable them to provide such outreach programmes.

Charitable Work 2023/2024

The Trustees confirm they have regard to the Charity Commission's guidance on public benefit and consider each year how it meets the public benefit objectives outlined in Section 4 of the Charities Act 2011.

They are satisfied that The Dyslexia Teaching Centre Trust meets the requirements and conforms with the Act's definition of a charity, being established for a recognised charitable purpose and being for the public benefit - meeting all elements of the two key principles.

In 2023/2024 the Charity continued to operate an outreach programme in six London primary schools. (The London Dyslexia Initiative).

The Charity contracted with The Dyslexia Teaching Centre Limited (a company wholly owned by the Charity) to provide tailored support for children suffering from difficulties and disabilities in accordance with its charitable objects. The Director of The Dyslexia Teaching Centre Limited has sole responsibility for its commercial operations.

1

The Dyslexia Teaching Centre

Trustees' Annual Report (continued)

Year Ended 31 July 2024

Achievements and Performance

The 2023/2024 academic year saw The London Dyslexia Initiative continue its work in its existing London primary schools: Addison, Ark Brunel, Avondale Park, Brackenbury, Colville and Marlborough Primary.

The programme had five tutors and three volunteers working on literacy skills.

The Charity covered half of the Initiative costs with half of the costs contributed by the primary schools themselves.

Detailed review of activities

In the 2023/24 Academic Year the DTC supported 53 children through its bursary fund (2022/23: 45).

This support included:

In 2023-24 the DTC employed five part-time tutors to teach in six state primary schools. The primary schools were in Hammersmith & Fulham (Brackenbury and Addison) and Kensington & Chelsea (Colville, Avondale Park, Ark Brunel and Marlborough).

The DTC's bursary programme continued to run in six state primary schools in 2023-24 with five tutors employed part-time and three volunteers. The primary schools were in Hammersmith & Fulham (Brackenbury and Addison) and Kensington & Chelsea (Colville, Avondale Park, Ark Brunel and Marlborough). The DTC supports the majority of its bursary children over a two year period. Some children have a special dispensation to stay on longer with us if we are not yet happy about either their reading skills or their confidence. We do quite often see children for a shorter time too, usually because they only need a boost to their skills but sometimes because they respond particularly quickly to our tuition. From time to time we finish the programme early with a child if we think they do not meet our criteria for children with specific literacy difficulties who are likely to respond well to our intervention programme.

In total, the tutors supported 53 children with 1-1 weekly sessions. The main focus of the sessions was reading accuracy, fluency and comprehension. Other skills were taught if needed and/or when the pupils were reading confidently but required an additional boost to demonstrate their gains in the classroom. Tutors used attainment tests and standardised reading and diagnostic tests at the start of tutoring. Pupils' progress was monitored and reports written for the schools' teachers, teaching assistants and SENDCos, as well as for parents, reporting on progress against set targets. On a weekly basis tutors shared information with class teachers and/or teaching assistants and/or parents, where appropriate, so they could help consolidate their children's progress. Sometimes tutors were involved in assisting the schools with an application for an Education Health and Care Plan for a child. This happened for at least 6 children in this academic year. In some cases children were assessed by our tutors but not subsequently taught by our team. Ten children had specialist assessments at our various partner primary schools in 2023-24 but were not offered tuition by us. One child, who is tutored by us, was given a diagnostic educational assessment by our specialist teacher-assessor, sponsored by the DTC.

As well as the specialist tuition, 2 experienced reading volunteers worked with some of our children at Avondale Park, Addison and Marlborough Primary Schools. We also had a new volunteer at Addison Primary who is in fact a qualified primary school teacher herself. She spent a whole day at the school

2

The Dyslexia Teaching Centre

Trustees' Annual Report (continued)

Year Ended 31 July 2024

each week working with groups of Year 3 children as well as observing our Wednesday morning specialist sessions. In the coming academic year we expect the programme to expand into an additional RBK&C primary school with the same executive head teacher as Colville and Marlborough Primary Schools.

Financial Review

The results for the year are shown on pages 7 and 8. Income for the year totalled £36,497 (2023 - £53,875) and expenditure was £35,683 (2023 - £31,972) giving a surplus of £814 (2023 - £21,903). At 31st July 2024 there were net assets of £95,410 (2023 - £94,596).

Reserves policy

The Charity follows a policy of retaining sufficient funds to cover three months of charitable expenditure which currently equates to approximately £10,000. At 31st July 2024 there were net assets of £95,410 (2023 - £94,596).

Bank account

The Charity's funds are deposited with CAF bank which, in the Trustees' view, is a prudent investment.

Related parties

The Charity has a wholly-owned trading company, The Dyslexia Teaching Centre Limited (company number 5518963).

Plans for future developments

The Trustees' intention is to continue to meet the aims and objectives of the Charity through the activities listed above and explore new ways to reach pupils in need.

Looking Ahead

In 2024/2025 the Charity has continued to fund The London Dyslexia Initiative in the current six State primary schools. The feedback from these schools remains very positive and reinforces the Charity's ethos in addressing the need for tailored specialist support for dyslexic children. The Trustees are extremely grateful to all the specialist tutors involved in working with Initiative students.

The current schools contribute one half of the cost of specialist tutors but beyond that the running costs are financed by the Charity itself. The Charity has to regularly review its charitable funds and the extent to which it can provide help.

The Charity faces challenges to fundraising as the number of pupils and persons personally connected with the Charity is reduced. The Trustees aim to apply for third party grants from trusts as appropriate to continue the programme and individual bursaries as well as investigate new ways of facilitating student dyslexia support using the technological advancement accelerated by the pandemic.

3

The Dyslexia Teaching Centre

Trustees' Annual Report (continued)

Year Ended 31 July 2024

Structure, Governance and Management

The Dyslexia Teaching Centre (the 'Charity' or the 'DTC') is a charitable incorporated organisation registered in England and Wales under number 1167119 on 16 May 2016.

Constitution

The Charity is a charitable incorporated organisation governed by its constitution as registered with the Charity Commission in England and Wales.

The Charity has a wholly-owned trading company, The Dyslexia Teaching Centre Limited (company number 5518963). These financial statements consolidate the results of the Charity and the limited company on a line-by-line basis.

Method of appointment or election of Trustees

The management of the Charity and the Group is the responsibility of the Trustees who are elected and co- opted under the terms of the Constitution.

Risk management

The Trustees have examined the major strategic and operational risks which the Charity faces and can confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen these risks.

Reference and Administrative Details

Registered charity name The Dyslexia Teaching Centre Charity registration number 1167119 Principal office 23 Kensington Square London W8 5HN

The Trustees

Mrs P R Mann Prof G W Libby Dr S M C Hardman Mrs C Armrolia Mr D G Quinn Independent Examiner Jane Ascroft FCA MA (Cantab) Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XT

4

The Dyslexia Teaching Centre

Trustees' Annual Report (continued)

Year Ended 31 July 2024

The trustees' annual report was approved on 28 April 2025 and signed on behalf of the board of trustees by:

Mrs P R Mann Trustee

5

The Dyslexia Teaching Centre

Independent Examiner's Report to the Trustees of The Dyslexia Teaching Centre

Year Ended 31 July 2024

I report to the trustees on my examination of the financial statements of The Dyslexia Teaching Centre ('the charity') for the year ended 31 July 2024.

Responsibilities and Basis of Report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all 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 giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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

Jane Ascroft FCA MA (Cantab) Independent Examiner

Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XT

6

The Dyslexia Teaching Centre

Statement of Financial Activities

Year Ended 31 July 2024

2024 2023
Unrestricted
fundsTotal funds Total funds
Note £ £ £
Income and endowments
Donations and legacies 4 34,379 34,379 53,277
Investment income 5 2,118 2,118 598
──────── ──────── ────────
Total income 36,497 36,497 53,875
════════ ════════ ════════
Expenditure
Expenditure on charitable activities 6,7 35,683 35,683 31,972
──────── ──────── ────────
Total expenditure 35,683 35,683 31,972
════════ ════════ ════════
──────── ──────── ────────
Net income and net movement in funds 814 814 21,903
════════ ════════ ════════
Reconciliation of funds
Total funds brought forward 94,596 94,596 72,693
──────── ──────── ────────
Total funds carried forward 95,410 95,410 94,596
════════ ════════ ════════

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 9 to 15 form part of these financial statements.

7

The Dyslexia Teaching Centre

Statement of Financial Position

31 July 2024

2024 2023
Note £ £
Fixed Assets
Investments 12 100 100
Current Assets
Debtors 13 23,480 24,077
Cash at bank and in hand 72,790 97,088
──────── ─────────
96,270 121,165
Creditors: amounts falling due within one year 14 960 26,669
──────── ─────────
Net Current Assets 95,310 94,496
──────── ────────
Total Assets Less Current Liabilities 95,410 94,596
──────── ────────
Net Assets 95,410 94,596
════════ ════════
Funds of the Charity
Unrestricted funds 95,410 94,596
──────── ────────
Total charity funds 15 95,410
════════
94,596
════════

These financial statements were approved by the board of trustees and authorised for issue on 28 April 2025, and are signed on behalf of the board by:

Mrs P R Mann Trustee

The notes on pages 9 to 15 form part of these financial statements.

8

The Dyslexia Teaching Centre

Notes to the Financial Statements

Year Ended 31 July 2024

1. General Information

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 23 Kensington Square, London, W8 5HN.

2. Statement of Compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.

3. Accounting Policies

Basis of Preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going Concern

There are no material uncertainties about the charity’s ability to continue.

Judgements and Key Sources of Estimation Uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The trustees consider that there are no significant estimates or judgements that affect these financial statements.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

9

The Dyslexia Teaching Centre

Notes to the Financial Statements (continued)

Year Ended 31 July 2024

3. Accounting Policies (continued)

Income

All income is included in the statement of financial activities when the charity is entitled to the income, any performance related conditions attached have been met or are fully within the control of the charity, the income is considered probable and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Donations and legacy income is received by way of donations, legacies, grants and gifts and is included in full in the Statement of Financial Activities when receivable. Where legacies have been notified to the charity but the criteria for income recognition have not been met, the legacy is treated as a contingent asset and disclosed if material. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

Donated services and facilities are included at the value to the charity, being the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market.

Investment income is included when receivable.

Income from charitable trading activity is accounted for when earned.

Income from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance.

Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates:

Costs of raising funds comprise the costs associated with attracting donations, grants and legacies and the costs of trading for fundraising purposes.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis, as set out in the notes to the accounts.

Investments

Unlisted equity investments are initially recorded at cost, and subsequently measured at fair value. If fair value cannot be reliably measured, assets are measured at cost less impairment.

Listed investments are measured at fair value with changes in fair value being recognised in income or expenditure.

10

The Dyslexia Teaching Centre

Notes to the Financial Statements (continued)

Year Ended 31 July 2024

3. Accounting Policies (continued)

Impairment of Fixed Assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Financial Instruments

The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Accrued income and tax recoverable is included at the best estimate of the amounts receivable at the balance sheet date.

Cash at Bank and in Hand

Cash at bank and cash in hand includes cash and 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.

11

The Dyslexia Teaching Centre

Notes to the Financial Statements (continued)

Year Ended 31 July 2024

3. Accounting Policies (continued)

Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

Taxation

The company is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

4. Donations and Legacies

Unrestricted Total Funds Unrestricted Total Funds
Funds 2024 Funds 2023
£ £ £ £
Donations
Donations 25,303 25,303 29,200 29,200
Donation from Dyslexia Teaching
Centre Ltd 9,076 9,076 24,077 24,077
──────── ──────── ──────── ────────
34,379 34,379 53,277 53,277
════════ ════════ ════════ ════════

5. Investment Income

Unrestricted Total Funds Unrestricted Total Funds
Funds 2024 Funds 2023
£ £ £ £
Bank interest receivable 2,118 2,118 598 598
═══════ ═══════ ════ ════

6. Expenditure on Charitable Activities by Fund Type

Unrestricted Total Funds Unrestricted Total Funds
Funds 2024 Funds 2023
£ £ £ £
Costs of charitable activities 34,650 34,650 30,900 30,900
Support costs 1,033 1,033 1,072 1,072
──────── ──────── ──────── ────────
35,683 35,683 31,972 31,972
════════ ════════ ════════ ════════

12

The Dyslexia Teaching Centre

Notes to the Financial Statements (continued)

Year Ended 31 July 2024

7. Expenditure on Charitable Activities by Activity Type

Grant funding Total funds Total fund
of activities Support costs 2024 2023
£ £ £ £
Costs of charitable activities 34,650 1,033 35,683 31,972
════════ ═══════ ════════ ════════
8. Analysis of Grants
2024 2023
£ £
Grants to Institutions
Grants to the Dyslexia Teaching Centre Ltd 34,650 30,900
──────── ────────
Total grants 34,650 30,900
════════ ════════
9. Independent Examination Fees
2024 2023
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements 960
════
924
════

10. Staff Costs

The average head count of employees during the year was Nil (2023: Nil).

No employee received employee benefits of more than £60,000 during the year (2023: Nil).

11. Trustee Remuneration and Expenses

Trustees received neither remuneration nor expenses in the current and previous year.

12. Investments

Shares in
group
undertakings
£
Cost or valuation
At 1 August 2023 and 31 July 2024 100
════
Impairment
At 1 August 2023 and 31 July 2024
════
Carrying amount
At 31 July 2024 100
════
At 31 July 2023 100
════

All investments shown above are held at valuation.

13

The Dyslexia Teaching Centre

Notes to the Financial Statements (continued)

Year Ended 31 July 2024

12. Investments (continued)

The charity's investment comprises the following:

Name of subsidiary: Dyslexia Teaching Centre Limited

Nature of business: To provide tailored support for children suffering from difficulties and disabilities

Class of shares: Ordinary

Holding held by the Dyslexia Teaching Centre: 100%

The results of the Dyslexia Teaching Centre Limited for the year ending 31st July 2024:

Surplus for the year after tax: £Nil Capital and reserves: (£2,026)

13. Debtors

2024 2023
£ £
Amounts owed by group undertakings 14,404
Donation from Dyslexia Teaching Centre Ltd 9,076 24,077
──────── ────────
23,480 24,077
════════ ════════

14. Creditors: amounts falling due within one year

2024 2023
£ £
Amounts owed to group undertakings 25,745
Accruals and deferred income 960 924
──── ────────
960 26,669
════ ════════

15. Analysis of Charitable Funds

Unrestricted funds

At 1 August At
2023 Income Expenditure 31 July 2024
£ £ £ £
General funds 94,596 36,497 (35,683) 95,410
════════ ════════ ════════ ════════
At 1 August At
2022 Income Expenditure 31 July 2023
£ £ £ £
General funds 72,693 53,875 (31,972) 94,596
════════ ════════ ════════ ════════

14

The Dyslexia Teaching Centre

Notes to the Financial Statements (continued)

Year Ended 31 July 2024

16. Analysis of Net Assets Between Funds

Unrestricted Total Funds
Funds 2024
£ £
Investments 100 100
Current assets 96,270 96,270
Creditors less than 1 year (960)
(960)
──────── ────────
Net assets 95,410 95,410
════════ ════════
Unrestricted Total Funds
Funds 2023
£ £
Investments 100 100
Current assets 121,165 121,165
Creditors less than 1 year (26,669)
(26,669)
───────── ─────────
Net assets 94,596 94,596
═════════ ═════════

17. Related Parties

Bursaries of £34,650 (2023 - £30,900) were payable to the Dyslexia Teaching Centre Limited, the wholly owned subsidiary. At 31 July 2024 Dyslexia Teaching Centre Limited owed £23,480 (2023 - £24,077) to the charity and was owed £Nil (2023 - £25,745) by the charity. Donations from the trading company to the charity in the year amounted to £9,076 (2023 - £24,077).

15

The Dyslexia Teaching Centre

Management Information

Year Ended 31 July 2024

The Following Pages Do Not Form Part of the Financial Statements.

16

The Dyslexia Teaching Centre

Detailed Statement of Financial Activities

Year Ended 31 July 2024

2024 2023
£ £
Income and endowments
Donations and legacies
Donations 25,303 29,200
Donation from Dyslexia Teaching Centre Ltd 9,076 24,077
──────── ────────
34,379 53,277
──────── ────────
Investment income
Bank interest receivable 2,118 598
─────── ────
──────── ────────
Total income 36,497 53,875
════════ ════════
Expenditure
Grant funding activities
Grants given to DTC Ltd 34,650 30,900
──────── ────────
Support costs
Accountancy fees 960 966
Bank charges 73 106
─────── ───────
1,033 1,072
─────── ───────
──────── ────────
Total expenditure 35,683 31,972
════════ ════════
──────── ────────
Net income 814 21,903
════════ ════════

17