2023-03-31-accounts - Change Communication

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Change Communication Charity No. 1200260

Report and financial statements for the year ended 31 March 2023

Change Communication CIO

Report and financial statements

For the year ended 31 March 2023

Contents
Reference and administrative information	1
Trustees’ annual report	2 - 6
Independent examiner’s report	7
Statement of financial activities	8
Balance sheet	9
Notes to the financial statements	10-14

Change Communication CIO

Reference and administrative information

For the year ended 31 March 2023

Trustees:	Grace Shepherd – Chair
	Karen O’Neill
	Theo Michael – Treasurer
	All appointed on 2 September 2022
Chief Executive:	Leigh Andrews
Charity number:	1200260
Registered office:	The Brick Yard
	28 Charles Sq
	London
	N1 6HT
Accountants:	Accountability
	Europe Ltd Omnibus
	Workspace
	39-41 North Road
	London N7 9DP
	www.accountabilityeu.co.uk
Bankers	The Co-operative Bank

Change Communication CIO

Trustees’ annual report

For the year ended 31 March 2023

The trustees present their report and financial statements for the year ended 31 March 2023.

The trustees confirm that the financial statements comply with current statutory requirements, the constitution, and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Purposes and aims

Change Communication CIO is established for the public benefit, to relieve the needs of people with physical and mental health conditions with a focus on those experiencing homelessness, primarily but not exclusively in Central London and the City of Westminster, who have speech, language and communication needs through:

a) Providing support and delivering speech and language therapy.

b) Delivering training and projects to partners, statutory services, homeless and health care settings to raise awareness and educate about the communication needs of people experiencing homelessness to improve support and enhance provision. c) Providing clinical placements and volunteering / training opportunities for trainee / new therapists to improve the support and provision for people experiencing homelessness with speech, language and communication needs. d) Taking part and supporting research about communication. e) Promoting equality and diversity.

Public benefit

In setting objectives and planning for activities, the Trustees have given due consideration to the general guidance published by the Charity Commission relating to public benefit, including the guidance 'public benefit: running a charity (PB2)'.

Activity and Performance Sep 2022 to March 2023:

a) Providing support and delivering speech and language therapy:

We delivered a speech and language therapy service in Westminster City Council area that worked with people who are sleeping on the streets of the city and those who now lived in hostel accommodation. This service works with 30 individuals a year, but also

provides information and guidance to organisations supporting people experience homelessness.

We also delivered drop in and small group communication confidence session for women who were living in supported accommodation in the Westminster area. These sessions focused on communication discrimination and voice care.

We delivered speech and language therapy for a pilot programme working with

Change Communication CIO

Trustees’ annual report

For the year ended 31 March 2023

individuals who were experiencing mental distress but did not receive support from NHS community mental health teams – we worked with 2 people during this period.

We provided training courses on communication awareness, brain injury and cognitive impairment. These courses were often in Westminster, but we also travelled to areas in south east England to provide face to face training to other charities. The training increased knowledge and confidence for the participants so that they could further support vulnerable people.

We contributed to a e-learning module developed for the NHS on mental capacity, safeguarding and homelessness which was led by Pathway and supported by Homeless Link. The module would support NHS staff in emergency care respond to the needs of vulnerable people who were homeless.

c) Providing clinical placements and volunteering / training opportunities for trainee / new therapists to improve the support and provision for people experiencing homelessness with speech, language and communication needs:

2 student speech and language therapists joined Change Communication on clinical placement for a 5 month period. Additionally, we hosted the Royal College of Speech and Language Therapists Homelessness Clinical Excellence Network and shared information and ideas with speech and language therapists across the UK who want to help people who may be affected by homelessness.

d) Taking part and supporting research about communication:

We attended the launch of the Centre for Empathic Healthcare at the University of Leicester and spoke about the role of communication in supporting empathy. Additionally, we were interviewed and took part on stakeholder focus groups for an NHS funded research project about dementia care for people experiencing homelessness.

e) Promoting equality and diversity:

We spoke about the communication needs of change resistant drinkers at a conference hosted by Alcohol Change UK and spoke at the Start with People NHS conference in November 2022 highlighting how communication difficulties can be missed and misunderstood.

We created easy read materials to help people experiencing homelessness understand more about protecting their brain. These were shared with hostel workers and NHS homelessness health staff to improve the health of people experiencing homelessness.

Change Communication CIO

Trustees’ annual report

For the year ended 31 March 2023

Volunteers

During this period one volunteer supported the organisation with administrative tasks and

enjoyed the social connection this provided for them.

Challenges have included:

Speech and language therapy services generally experience difficulties with recruitment of staff and Change Communication faced challenges in this regard.
Change Communication had used shared office space, but as many people began to return to work following relaxation around Covid-19 rules the working environment was not conducive to our operations. This necessitated an office move which increased costs.

Outcomes and Impact

Our direct client work has supported people to access and maintain accommodation and address important health issues. We formally diagnosed communication disorders in 6 people and linked people to further support in 15 cases. We further supported individuals and organisations to make changes to the communication environment in 22 cases. All together we suggested over 60 communication adaptations be made to support the clients we worked with.

Organisations have commented to us that they have been able to help clients voice their needs and feelings as a result of working with Change Communication.

We have delivered training to 125 staff in a range of charitable and statutory organisations over this period with staff describing our advice as ‘game changing’.

Financial review

Change Communication has continued to secure funding from a range of grant making bodies and spending is broadly in line with projections. However, difficulties in recruitment have led to underspending in some projects. Funders were kept fully informed of the matter and alternative plans such as making use of short term contracts were implemented to keep service delivery on track. While the organisation is small, Change Communication is financially robust. This allowed the Charity to move offices when it became necessary, but also increased rental and associated costs, however we have navigated the relevant period and are in a strong financial position at the year end.

Results for the year ended 31 March 2023 are given in the Statement of Financial Activities. The assets and liabilities are given in the Balance Sheet. The financial statements should be read in conjunction with the related notes.

Change Communication CIO

Trustees’ annual report

For the year ended 31 March 2023

Reserve policy

Change Communication did not have a reserve policy during the period covered by the report, however the Board of Trustees considered its approach to reserves following its transition from a community interest company and the increased number of employed staff. Change Communication will build resilience in line with Charity Commission Guidance and finalize its reserves policy in due course.

Structure, governance and management

Change Communication is a charitable incorporated organisation, number 12002600 registered on 2 September 2022 and governed by a board of suitably experienced trustees according to a written constitution that outlines the purpose of the charity and the legal responsibilities of the trustees. Membership of the Board of Trustees is voluntary. No remuneration is available to Trustees except for pre-agreed expenses incurred in conducting activities with or on behalf of the Charity.

Statement of responsibilities of the trustees

The trustees are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires that the Trustees prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources, including the income and expenditure, of the Charity for that period. In preparing these 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 estimates that are reasonable and prudent;
State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;
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 to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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.

Change Communication CIO

Trustees’ annual report

For the year ended 31 March 2023

The trustees’ annual report has been approved by the trustees on 15 May 2024 and signed on their behalf by:

Karen O’Neill – Trustee

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF CHANGE COMMUNICATION FOR THE YEAR ENDED 31 MARCH 2023

I report to the trustees on my examination of the accounts of the above charity for the year ended 31 March 2023.

RESPONSIBILITIES AND BASIS OF REPORT

As the charity trustees, 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 charity’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:

accounting records were not kept in accordance with section 130 of the Charities Act; or the accounts do not accord with those records; or
the accounts do not accord with the accounting records; or
the accounts did 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 order to enable a proper understanding of the accounts to be reached.

…………………………… Date: 19/06/2024 Aamer Shehzad FCA` Accountability Europe Ltd Omnibus Workspace 39-41 North Road London N7 9DP

Change Communication

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 March 2023

		2023
Unrestricted £ 16,782	Restricted £ 92,504 92,504 52,450 52,450 40,054 - 40,054 40,054	Total £ 109,286
16,782		109,286
4,737		57,186
4,737		57,186
12,046		52,100
12,046 -		52,100 -
12,046		52,100

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 9 to the financial statements.

Change Communication

Balance sheet

As at 31 March 2023

Note Fixed assets: Current assets: 7 Liabilities: 8 Deferred Income 10 The funds of the charity: Creditors: amounts falling due within one year Net current assets / (liabilities) Restricted income funds Unrestricted income funds: General funds Cash at bank and in hand Tangible assets Debtors Total charity funds Total net assets / (liabilities)	2023 £ 11,250 74,600 85,850 (33,750)	2023 £ -
		- 52,100
		52,100
		40,054 12,046
		52,100

Approved by the trustees on 15 May 2024 and signed on their behalf by:

…………………………………….

Karen O’Neill Trustee

Change Communication

Notes to the financial statements

For the year ended 31 March 2023

1 Accounting policies

Charity information

Change Communication is a charity registered in England and Wales. The registered office is The Brick Yard, 28 Charles Square, London N1 6HT.

Basis of preparation

The financial statements 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) - (Charities SORP FRS 102).

The charity is exempted from preparing a cash flow statement due to exemption available to charities with income of less than £500,000.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

Public benefit entity

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

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

Income from grants and donations are 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 for income Bank interest on funds is included when receivable and the amount can be measured reliably by the charity; this is

Fund accounting

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Costs of raising funds relate to the costs incurred by the charity in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose and their associated support costs.

Expenditure on charitable activities includes the costs of charitable activities that are undertaken to further the purposes of the charity and their associated support costs.

Change Communication

Notes to the financial statements

For the year ended 31 March 2023

1 Accounting policies (continued)

Allocation of support costs

Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the basis of staff time, of the amount attributable to each activity.

Tangible fixed assets

Items of equipment are capitalised where the purchase price exceeds £1,000. Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rate in use is 25% straight line for all categories of assets.

Debtors

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.

Cash at bank and in hand

Cash at bank and cash in hand includes all bank balances kept in current accounts.

Creditors and provisions

Creditors and provisions 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 and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

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

2 Income from donations and grants

Donations Income from CIC Tudor Trust Community Buddy Service Women's Communication Confidence Group WCCSTEPS Time Organisation Kits Communication Training Core Fund Pathway RBK&C Westminster Homelessness, Brain Injury and Communication Project	Unrestricted £ 100 10,102 - - - - - - 2,450 1,438 1,785 907 16,782	Restricted £ - - 48,750 18,253 11,250 7,230 6,500 521 - - - - 92,504	2023 Total £ 100 10,102 48,750 18,253 11,250 7,230 6,500 521 2,450 1,438 1,785 907
			109,286

Change Communication

Notes to the financial statements

For the year ended 31 March 2023

3 Analysis of expenditure - Current Year

Cost of raising funds £ Staff costs (Note 4) - Other Staff Costs - Rent - Subscriptions - PrintIng / Copying Costs - Telephone - Stationery - other - IT support system - Clinical resources - Legal and professional fees -	Charitable activities £ 28,782 995 - - - - - - - - -	Support costs £ 7,196 - 8,940 962 193 206 368 1,522 1,489 90 5,124	2023 Total £ 35,978 995 8,940 962 193 206 368 1,522 1,489 90 5,124
Audit and accountancy fees -	-	60	60
Equipment Non-Clinical - - Support costs - Total expenditure 2023 -	- 29,777 27,410 57,186	1,259 27,410 (27,410) -	1,259 57,186 - 57,186

Of the total expenditure, £789 was unrestricted and £56,398 was restricted.

Change Communication

Notes to the financial statements

For the year ended 31 March 2023

4 Staff costs, Trustees remuneration and expenses, and the cost of key management personnel

Staff costs were as follows: Salaries and wages Social security costs Employer’s contribution to defined contribution pension schemes	2023 £ 33,717 1,836 425
	35,978

No employee earned more than £60,000 during the year (2022: £nil).

The total cost of key management personnel was £35,978 (2022: £0).

Staff numbers

The average number of employees (head count based on number of staff employed) during the year was as follows.

Charitable activities Admin support	2023 No. 0.2 0.8
	1.0

The charity trustees were not paid and did not receive any benefits from employment with the charity in the year (2022: £nil). No charity trustee received payment for professional or other services supplied to the charity (2022: £nil).

5 Related party transactions

There are no related party transactions to disclose for the period (2022: none).

6 Taxation

The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

7 Debtors

Other debtors	2023 £ 11,250
	11,250

Change Communication

Notes to the financial statements

For the year ended 31 March 2023

8 Creditors: amounts falling due within one year

Balance at the beginning of the year Amount released to income in the year Amount deferred in the year Balance at the end of the year Deferred income Deferred income comprises of grants received in advance. Deferred Income	33,750
	33,750
	2023 £ - - 33,750
	33,750

9 Analysis of net assets between funds - current Year

10 Tudor Trust Women's Communication Confidence Group Community Buddy Service Time Organisation Kits WCCSTEPS Total funds Restricted funds Movements in funds Current Year Total Restricted Funds Westminster Homelessness, Brain Injury and Communication Project Net assets at the end of the year Net current assets Unrestricted general funds	At the start of the year £ - - - - - -	Income £ 48,750 7,230 11,250 521 6,500 18,253 92,504 16,782 109,286	£ 12,046 12,046 Expenditure £ (19,675) (3,422) (9,819) (198) (1,081) (18,253) (52,450) (4,736) (57,186) General unrestricted	Restricted £ 40,054 40,054 Transfers £ - - - - - - - - -	Total funds £ 52,100
					52,100
					At the end of the year £ 29,075 3,808 1,431 323 5,419 -
	-				40,054
	-				12,046
	-				52,100

Restricted funds are received and allocated for use for a specific restricted purpose.