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2024-03-31-accounts

Change Communication CIO

Charity No. 1200260

Report and financial statements For the year ended 31 March 2024

Change Communication CIO

Report and financial statements

For the year ended 31 March 2024

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 - 15

Change Communication CIO

Reference and administrative information

For the year ended 31 March 2024

Trustees: Grace Shepherd – Chair
Karen O’Neill
Theo Michael - Treasurer
Chief Executive: Leigh Andrews
Charity number: 1200260
Registered office: The Brick Yard
28 Charles Square
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

1

Change Communication CIO

Reference and administrative information

For the year ended 31 March 2024

The trustees present their report and financial statements for the year ended 31 March 2024.

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.

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)'.

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 healthcare 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.

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 April 2023 to March 2024:

We delivered a speech and language therapy service in Westminster City Council area that

2

Change Communication CIO

Reference and administrative information

For the year ended 31 March 2024

worked with people who are sleeping on the streets of the city and those who now lived in hostel accommodation. This service works with 35 individuals a year, but also provides information and guidance to organisations supporting people experience homelessness and so reached another 130 individuals.

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 were invited by London Councils to deliver a speech and language therapy service to people experiencing long term and repeated rough sleeping across London. Funding was provided through a mix of Government and local authority grants. This project has worked with 12 people to date.

We met with a speech and language therapist from a charitable hospital to find out more about their work and what services people we work with may benefit from and have provided information to organisations reaching another 50 people.

We provided training courses on communication awareness, brain injury, cognitive impairment and making referrals to organizations. These courses were often in Westminster, but we also travelled to areas in southeast 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 attended an ‘open day’ about Inclusion Health Services in Westminster to share information about our work and how people could access our services.

Three student speech and language therapists joined Change Communication on clinical placement for a 4-month period.

We continued to host 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. This group numbered 76 people.

3

Change Communication CIO

Reference and administrative information

For the year ended 31 March 2024

We worked with the Centre for Empathic Healthcare at the University of Leicester and

contributed to a research paper (since published) that provided ideas about communication with Inclusion Health groups.

We continued to contribute to research by health and care experts on subjects such as ‘missingness’

e) Promoting equality and diversity:

We created and delivered short courses on tackling discrimination in the presence of communication needs.

We devised a visual guide to help support staff discuss financial exploitation with people who experience cognitive impairment. This resource has been freely shared within Westminster homelessness services to support safeguarding.

We took part in a co-production project to highlight stigma and discrimination around

homelessness, mental health and addiction. This saw us working with Pathway and University College London and a podcast on the subject is planned.

Volunteers

We created a new project (Community Buddies Service) working with Westminster City Council that delivered communication support to people at risk of homelessness and addiction. This support was delivered by speech and language therapy students from local universities. Six volunteers were trained and delivered this service. They have reported that the volunteering helped them understand more about homelessness and will take this deeper understanding of health inequalities into their future healthcare roles.

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 moved to new office space in March 2023. In May 2023, the landlord stated they planned to sell the building. This has created uncertainty for the charity, but we remain in the same place at the current time.

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 16 people and linked people to 65 additional further support services. We also supported individuals and organisations to make changes to the communication environment suggesting over 82 communication adaptations be made to support the clients we worked with.

4

Change Communication CIO

Reference and administrative information

For the year ended 31 March 2024

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. Clients have been connected to statutory and accommodation services as a result of our clinically informed assessments and recommendations.

A major step forward was taken in our work during this year when the NHS created SLT roles to specifically support people experiencing homelessness in the North West of England using support and guidance from Change Communication. This pilot project was deemed successful and attracted further funding for 2024-2025.

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 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.

Additionally, funding became available and new projects were created during the financial year leading to growth for the charity and an increase in staffing.

Results for the year ended 31 March 2024 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.

Reserve policy

Change Communication implemented a reserves reserve policy during the period covered by the report, particularly considering the organizational growth and additional staffing commitments. Change Communication will build resilience in line with Charity Commission Guidance and aims to hold the equivalent of three months’ running costs in reserve.

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).

5

Change Communication CIO

Reference and administrative information

For the year ended 31 March 2024

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:

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.

The trustees’ annual report has been approved by the trustees on 28 August 2024 and signed on their behalf by:

Karen O’Neill – Trustee

6

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF CHANGE COMMUNICATION FOR THE YEAR ENDED 31 MARCH 2024

I report to the trustees on my examination of the accounts of the above charity for the year ended 31 March 2024.

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:

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: 20/09/2024 Aamer Shehzad FCA Accountability Europe Ltd Omnibus Workspace 39-41 North Road London N7 9DP

7

Change Communication

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

For the year ended 31 March 2024

Note
Income from:
2
3
Reconciliation of funds:
Donations and grants
Total funds brought forward
Total funds carried forward
Transfers between funds
Net movement in funds
Total income
Total expenditure
Net income / (expenditure)
before transfers
Expenditure on:
Charitable activities
10		 Restricted
£
169,146
169,146
159,761
159,761
3,794
13,179
40,054
53,233
9,385		 2024
Total
£
181,907
181,907
160,069
160,069
-
21,839
52,10
73,939
21,839
0		 2023
Unrestricted
£
12,761		 Total
£
109,286
12,761 109,286
308 57,186
308 57,186
(3,794)
12,454		 -
52,100
8,660
12,046		 52,100
-
20,706 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.

8

Change Communication

Balance sheet

As at 31 March 2024

Note
Fixed assets:
Current assets:
7
Liabilities:
8
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)		 2024
£
4,251
156,061
160,312
(86,373)		 2024
£
-
-
73,939
73,939
53,233
20,706
73,939		 2023
£
-
-
11,250
74,600
85,850
(33,750)
52,100
52,100
40,054
12,046
52,100

Approved by the trustees on 28 August 2024 and signed on their behalf by:

…………………………………….

Karen O’Neill Trustee

9

Change Communication

Notes to the financial statements

For the year ended 31 March 2024

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;

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.

10

Change Communication

Notes to the financial statements

For the year ended 31 March 2024

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

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

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
London Councils
Training Income
Westminster Homelessness, Brain Injury and
Communication Project		 Unrestricted
£
-
-
-
-
-
-
-
-
-
398
422
-
-
11,941
12,761
-		 Restricted
£
-
-
45,000
46,201
45,000
5,000
1,914
-
-
-
-
1,031
25,000
-
169,146
-		 2024
Total
£
-
-
45,000
46,201
45,000
5,000
1,914
-
-
398
422
1,031
25,000
11,941
181,907
-		 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

11

Change Communication

Notes to the financial statements

For the year ended 31 March 2024

3 Analysis of expenditure - Current Year

Cost of raising
funds
Charitable
activities
Support
costs
£
£
£
Staff costs (Note 4)
-
81,226
20,306
Other Staff Costs
-
7,580
-
Rent
-
-
19,494
Subscriptions
-
-
543
PrintIng and postage
-
-
2,067
Telephone
-
-
838
Stationery
-
-
683
Insurance
3,716
IT support system
-
-
3,815
Clinical resources
-
-
189
Legal and professional fees
-
-
12,465		 Cost of raising
funds
Charitable
activities
Support
costs
£
£
£
Staff costs (Note 4)
-
81,226
20,306
Other Staff Costs
-
7,580
-
Rent
-
-
19,494
Subscriptions
-
-
543
PrintIng and postage
-
-
2,067
Telephone
-
-
838
Stationery
-
-
683
Insurance
3,716
IT support system
-
-
3,815
Clinical resources
-
-
189
Legal and professional fees
-
-
12,465		 2024
Total
£
101,532
7,580
19,494
543
2,067
838
683
3,716
3,815
189
12,465		 2023
Total
£
35,978
995
8,940
962
193
206
368
-
1,489
90
5,124
Audit and accountancy fees
-
-		 6,659 6,659 60
Equipment Non-Clinical
-
-
other
-
-
-
88,806
Support costs
-
71,263
Total expenditure 2024
-
160,069		 387
100
71,263
(71,263)
-		 387
100
160,069
-
160,069		 1,259
1,522
57,186
-
57,186

Of the total expenditure, £308 was unrestricted and £159,761 was restricted.

12

Change Communication

Notes to the financial statements

For the year ended 31 March 2024

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		 2024
£
92,979
5,925
2,629		 2023
£
33,717
1,836
425
101,532 35,978

No employee earned more than £60,000 during the year (2023: £nil).

The total cost of key management personnel was £59,939 (2023: £35,978).

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		 2024
No.
0.5
1.8		 2023
No.
0.2
0.8
2.3 1.0

The charity trustees were not paid and did not receive any benefits from employment with the charity in the year (2023: £nil). No charity trustee received payment for professional or other services supplied to the charity (2023: £nil).

5 Related party transactions

There are no related party transactions to disclose for the period (2023: 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

Debtors
Other debtors 2024
£
4,251		 2023
£
11,250
4,251 11,250
2024 2023

13

Change Communication

Notes to the financial statements

For the year ended 31 March 2024

8
Creditors: amounts falling due within one year
Accruals
Deferred Income
Taxation and social security		 £
80,250
3,843
2,280		 £
33,750
-
-
86,373 33,750

Deferred income

Deferred income comprises of grants received in advance.

2024 2023
£ £
Balance at the beginning of the year 33,750 -
Amount released to income in the year (33,750) -
Amount deferred in the year 80,250 33,750
Balance at the end of the year 80,250 33,750
Analysis of net assets between funds - current Year
General Total
unrestricted Restricted funds
£ £ £
Net current assets 20,706 53,233 73,939
Net assets at the end of the year 20,706 53,233 73,939
Analysis of net assets between funds - prior year
General Total
unrestricted Restricted funds
£ £ £
Net current assets 12,046 40,054 52,100
Net assets at the end of the year 12,046 40,054 52,100
Movements in funds Current Year
At the
At the start Expenditur end of
of the year Income e Transfers the year
£ £ £ £ £
Restricted funds
Tudor Trust 29,075 45,000 (41,088) - 32,987
Women's Communication Confidence Group 3,808 5,000 (52) - 8,756
Community Buddy Service 1,431 45,000 (43,468) - 2,963
Time Organisation Kits 323 - (141) - 182
WCCSTEPS 5,419 1,914 (2,905) - 4,427
RBK&C - 1,031 - - 1,031
NHS-E Communication Training - - - - -
Westminster Homelessness, Brain Injury
and Communication Project		 - 46,201 (49,995) 3,794 -
London Councils - 25,000 (22,113) - 2,887
Total Restricted Funds 40,054 169,146 (159,761) 3,794 53,233
Unrestricted general funds 12,046 12,761 (308) (3,794) 20,706
Total funds 52,100 181,907 (160,069) - 73,939

9 Analysis of net assets between funds - current Year

10 Movements in funds Current Year

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

14

Change Communication

Notes to the financial statements

For the year ended 31 March 2024

Movements in funds - prior year

Movements in funds - prior year
Tudor Trust
Women's Communication Confidence Group
Community Buddy Service
Time Organisation Kits
WCCSTEPS
Total funds
Unrestricted general funds
Total Restricted Funds
Westminster Homelessness, Brain Injury and
Communication Project
Restricted 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		 Expenditure
£
(19,675)
(3,422)
(9,819)
(198)
(1,081)
(18,253)
(52,450)
(4,736)
(57,186)		 Transfers
£
-
-
-
-
-
-		 At the
end of
the year
£
29,075
3,808
1,431
323
5,419
-
- 40,054
- 12,046
- 52,100

15