2023-03-31-accounts

ANNUAL REPORT & ACCOUNTS 2022123 RN Supporting pgople who are deat, have hearing loss or tinnilU5

Contents rnid.org.uk CONTENTS 04 Strategic Report 42 Trustees and directors report 04 Our year in numbers Fundraising control and regulation 06 Foreword Structure. governance and management 08 Now and into the future our strategy 50 Financial summary and review Rest of trustees. report 10 Our values 52 12 Our public benefit 56 Independent auditor's report 14 Our achlevements and performance 60 Financial statements 16 Programmes 32 Reaching our communities 36 Fundraising and engagement 40 Looklng ahead. our plans for 2023.2024

RNID Annual report and accounts 2022/23

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We are RNID: the national charity supporting the 12 million people in the UK who are deaf, have hearing loss or tinnitus. Together, we will end the discrimination faced by our communities, help people hear better now and fund world-class research to restore hearing and silence tinnitus.

Our year in numbers

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Over 200,000 people took our online hearing check

51% had a result saying they are likely to have hearing loss

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came into force to recognise British Sign Language as lNEWLAW an official language of England, Scotland and Wales

25,000

people signed on our joint Subtitle It! petition on accessible TV with RNIB

£1.3H was invested in research into treatments for hearing loss and tinnitus

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active medical research projects

27,556 supporters received our members magazine

• �= -- -- 1,927 -- -- media articles where ---- RNID featured over -- the year •

14,500 people got in touch with our Contact Centre G.

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support sessions given to people by RNID Near You

48% increase in our active volunteers 7,71t0 HOURS of volunteer time given

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674,000 �
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people visited our website ,J .
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24% more
than last year
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deaf awareness
and sign
language
courses
delivered
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Foreword rn .org.uk FOREWORD Ewen Stevenson and Mark Atkinson

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For a charity that has been delivering change for over 110 years,2022-2023 marked a fresh start for RNID.

It's not been a year without challenge. The cost-of-living crisis has hit disabled people disproportionately hard, with many people finding it difficult to manage the escalating cost of essentials. As a charity we haven't been immune from it either. However, we are confident that the model we have set up allows us to flex and respond to changing circumstances quickly.

Now that our transformation from an organisation largely delivering social care to a dynamic, modern charity pushing for social change is complete, we are starting to see that shift making a difference in the real world. We are proud to share this report to highlight the progress and impact that our teams have made, always looking to work collaboratively with partners to make the biggest impact possible. We feel confident you will see an organisation guided by a clear, well-evidenced strategy, with our values - of being connected, insightful, curious and passionate - shining through everything we do.

It was the first full year of delivering our bold, ambitious strategy to make life fully inclusive for everyone in the UK who is deaf, has hearing loss or tinnitus. 12 million adults in the UK are included in that group, making our mission anything but niche: our message is one that needs to be heard by a mass audience.

We are looking ahead to the coming year with optimism. We know there is a lot to do. But this last year has shown the power within RNID to disrupt established thinking, make real change for our communities, and lead national conversations. We couldn't have done any of this without our dedicated staff team, partners, and the thousands of individuals who support RNID. We look forward to working together to build on this work over the coming years.

Throughout this report, you will see we are focusing much of our energy on things we can deliver at scale to meet that need. We are a digital first organisation, focused on revolutionising how we deliver some of the core services our communities need access to. Our online hearing check, relaunched in September and taken by over 200,000 people this year, is one example of that. But at the same time, we don't underestimate the continued need for an in-person, human touch.

Our new RNID Near You services have established themselves over 2022-2023 across the UK - a strong foundation for future growth that is already supporting about 2,700 people every single month. And we are continuing to build up the network of biomedical researchers doing cutting edge work into how we can restore hearing and silence tinnitus.

Mark Atkinson Chief Executive

Ewen Stevenson Chair of the Board of Trustees

Now and into the future - our strategy

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One in five adults in the UK are deaf, have hearing loss or tinnitus. RNID is the only UK charity that works to bring these communities together - whether people were born profoundly deaf, developed hearing loss in adulthood, or are experiencing tinnitus at any age.

The experiences of each person will be very different, but the barriers and stigma they all face are very real, and our work to make society fully inclusive will have - and already is having - a profoundly positive impact on them, their families and connections. RNID's strategy is based around four areas that we believe will make the biggest practical difference for the lives of the 12 million people we are here for: inclusion, health, employment and research. For the first time this year we are able to report back on progress we've made under each of these themes.

But far from being four discrete areas of work, our programmes are deeply interconnected. As we have started delivering our strategy, we have found that to be even more true in practice than it was in theory. Employers of the one in eight working age people who are deaf, have hearing loss or tinnitus are naturally interested in supporting their staff to check their hearing and get support with their hearing health. Positive conversations about how to make spaces and services inclusive for our communities have led to opportunities to reach

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new audiences to talk about our wider mission. Our ground-breaking research into reversing hearing loss and silencing tinnitus is opening up conversations around wider correlations with other health issues such as dementia.

Ours is a strategy for the long term and multifaceted. But to keep focus and momentum, we have agreed a set of social change goals to focus on.

As we wrap up our first full year of delivery in our new world, we are keeping our eyes open and learning and developing as we go. Knowing what we don't know is as important as knowing what we do. As one example, we have invested significant time this year building our knowledge of the factors affecting employers and managers on the ground, running roundtables and surveys that are informing the practical materials and services we will be able to offer them. We know that at this stage in our journey, focusing resource on learning and adapting is key for us, and we celebrate that work as much as we do our clear wins this year: our new hearing check being taken by over 200k people, working with partner organisations to get the BSL Act onto the statute books, seeing our medical research result in a new NHS test that will save the hearing of hundreds of newborn babies a year; the list goes on.

In the next five years, we want to see big, measurable progress made towards:

01. An end to the discrimination faced by people who are deaf, have hearing loss or tinnitus

02. All adults checking their hearing regularly - as much a part of life as having your eyes or teeth checked

03. Our communities having equal access to rewarding employment

04. The first life-changing treatments to restore hearing and silence tinnitus.

RNID is a modern, dynamic organisation. Our staff team works remotely, meaning that we have colleagues based in Cornwall, in Shetland, in Northern Ireland and everywhere in between. We are a flexible organisation, with no core hours, which allows our people to work in the way that best suits their circumstances and allows them to bring their best selves to work. Our staff survey shows that 91 % of our employees feel supported to use flexible working, 92% feel they can arrange time out from work to attend to their personal priorities and 85% believe they have achieved a great work life blend. We set ourselves up this way deliberately, and are seeing the fruits of that bold structure come through both in terms of the quality of the work we're producing, and the calibre of the people we're attracting and keeping.

Our Values rnid.org.uk Our values lie at the heart of everything we do. At RNID we use them to challenge ourselves, to frame conversations and guide our own behaviours both internally and externally.

CONNECTED We're naturally collaborative with colleagues and partners, and deeply connected to our communities.

PASSIONATE We're passionate about our purpose, and dynamic and ambitious about making change happen.

CURIOUS

We're innovative, outward looking and open-minded in everything we do.

INSIGHTFUL

We're grounded in evidence and insight, meaning we're confident in who we are and what we do.

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RNID is a charity which exists to improve the lives of the 12 million people in the UK who are deaf, have hearing loss or have tinnitus, as well as their friends and families and the wider public.

Now we are delivering our digital first strategy, we will significantly grow our reach in the next few years, and this will further strengthen our public benefit.

This report highlights our key activities and plans and demonstrates the value the charity has had UK-wide on our communities.

Our achievements and performance rnid.org.uk RFO

D Annual re and accounts 2022123 15 kj 1708 ple

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The BSL Act: recognising British Sign Language in law

This year we worked in partnership with the British Deaf Association and a coalition of deaf-led charities to achieve a seismic shift in how British Sign Language (BSL) is viewed in the UK: getting the BSL Bill passed into law. The law legally recognised BSL as an official language of England, Wales and Scotland, and in doing so represented a big step forward for equality and inclusion for BSL users. Working with cross-party support including that of the Minister for Disabled People, Rosie Cooper MP was able to bring it to Parliament as a Private Members Bill. This game changing piece of legislation received Royal Assent and became law on 18 April 2022. Our focus has now shifted to working closely with partners to make sure the Act is fully implemented, and in March 2023 RNID's Associate Director of Inclusion, Teri Devine, was appointed to the BSL Advisory Board designed to do just that.

··1 want a society where people see BSL and think ooh great, I want to learn so there are lots of people that know ISL. It'll be great!"

··11 will mean I can have access to health services as there will be better access in my first language, Yes!"

I pay particular tribute to RNID, because I see through my constituency casework and my engagement with the organisation the very real difference it makes. -Craig Williams MP (Montgomeryshire)

Our achie v ements and per f ormance: pro g rammes

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Subtitle It! - making TV accessible for everyone

April 2022 marked five years since the Government passed The Digital Economy Act 2017. This legislation allowed the government to set minimum standards for subtitles from broadcasters, as well as other accessibility features like audio description for people with sight loss. Despite the legislation being in place, we still haven't seen the Government review the standards, meaning important areas like on demand TV are still excluded from the minimum standards. In the summer, we partnered with RNIB to run a petition calling on the Government to 'get on with it' - handing in 25,000 signatures in July to the Department of Culture, Media and Sport. The numbers involved show the strength of feeling about the difference accessible TV makes to millions of lives.

In March 2023, the Government opened a consultation on a new Media Bill, which will include 'on-demand services'. We are currently surveying our communities to find out what they want to see from this new piece of legislation and will use the evidence to influence both the Bill and Ofcom's best practice guidance. The insight will also guide our ongoing influencing work with broadcasters including Channel 4, BBC and STV around both accessibility and representation on mainstream television.

11lf subtitles were readily available on-demand, that would mean I could finally sit down and enjoy things with my family. I would be able to enjoy entertainment on the same level as my hearing peers. So, yes, let's subtitle it!"

-Charlotte Hyde, RNID supporter and campaigner

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Better Data Project: getting consistent insight about our communities

There are 12 million adults in the UK today who are deaf, have hearing loss or tinnitus. Despite the size of our communities, data about them is patchy, inconsistent and often leaves us with lots of gaps in understanding. Our Better Data project aims to start to tackle that issue, by reviewing current data and identifying gaps, creating and embedding better data practices across RNID and encouraging others to do the same with an external influencing plan.

We are working with Westminste Scottish r, Government and other public bodies on data harmonisation; by collecting the same data inside and outside of our charity, we will get more meaningful statistics and help everyone better understand life outcomes for our communities.

Making technology inclusive: practical tech guides for everyone

Over 2022-2023 we launched two free on line accessibility guides on our website, aimed at opening up accessibility features of different platforms in a practical, easy to understand way. The first focuses on using online meeting platforms, the second on embedding captions into social media content. We used input from our communities to help shape the guides, and over the year linked with partners to share them, including promotion of our video conferencing guide by Microsoft on Global Accessibility Day. We plan to continue building RNID's website as a bank for information on making technology as accessible as possible for people who are deaf, have hearing loss or tinnitus.

Fighting discrimination and celebrating inclusion: our voice in the media

Over the yea RNID has been leading r, national conversations on the issues that matter to people who are deaf, have hearing loss or tinnitus. Across the national, regional and trade media we have featured in just under 10,000 pieces of media coverage, calling out examples of poor practice and discrimination, and celebrating big steps forward, from the first deaf jurors sitting in England, to cutting edge AI technology giving BSL train updates at stations, to the first deaf Love Island contestant and a new Barbie doll wearing a hearing aid. Throughout this, we have been supported by fantastic volunteers willing to share their own experiences and stories with the general public, bringing our work to life.

and performance: programmes

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HEALTH

hearing checks completed. 51 % of those �[eople had a result indicating that they are ] likely to have hearing loss, and we gave them the tools and support to take action on it.

A free, three minute on line hearing check

We want the nation to value their hearing health more. In 2022 we launched a major new 'Check Your Hearing' campaign to encourage more people to take a hearing check and take action if their results showed signs of hearing loss.

Since the launch, NHS England's website now signposts to our check, and it features in Alzheimer's Research UK's Brain

Health Check as part of our joint work to understand the link between hearing loss and dementia. The online hearing check is delivering real world benefits to hundreds of thousands of people. Over the coming months, we will continue to improve its functionality, as well as find new and innovative ways of promoting it.

To inform the campaign, we carried out deep-dive qualitative research with people likely to have hearing loss but not acting ?n it, to understand the best ways to motivate people to take the hearing check. This insight told us to avoid detailed i�formation about hearing loss, hearing aids or health benefits associated with taking action: instead, to focus on low­ stakes messages about how quick and easy the check itself is.

We re�esigned the hearing check, building email Journeys for people to receive after their result which o ered tips, guidance ff on next steps to address hearing loss and encouraged people to engage with more elements of RNI D 's work. The redesigned check was launched at the end of September 2022.

Our cross-channel social media and digital campaign, combined with a targeted media releases, started a national conversation, appearing everywhere from BBC Breakfast, BBC News, Radio 5 Live, GB News, and almost every national print publication including the Mail, Telegraph, Sun, Times and Mirror. Each media moment drove peaks of new people to the check and we ended the year with over 201,000

Our achievements and performance: programmes

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One person now benefitting from a hearing check is David Stainer, 44, a tax adviser from Hertford. He said:

"I began to really notice a decline in my hearing in about 2018. Over the next few years, I found myself quite frequently asking my wife and children to repeat things, and I was beginning to avoid social occasions in busy pubs, bars or restaurants as I knew I wouldn't be able to hear people over the noise.

"At first, I denied there was a serious issue and I felt too young for it to be a problem, but eventually I resolved to take a hearing test and get some hearing aids if I needed them. I took RNID's free on line hearing check and within a few weeks I booked a hearing test which confirmed I had age related hearing loss in both ears, particularly at higher frequencies."

A win: removing restrictions on NHS hearing aids Back in 2015, North Staffordshire Clinical Commissioning Group (CCG) became the only part of England to restrict who was able to get a free hearing aid on the NHS, denying them to patients with mild or moderate hearing loss. This was despite overwhelming evidence that hearing aids are clinically effective and cost effective for the NHS. Following this, several other areas across the country proposed hearing aid cuts, potentially limiting access to

thousands of people who would benefit from hearing aids. RNID, together with thousands of supporters, local politicians and audiologists, campaigned against this, and the proposals were dropped: everywhere except in North Staffordshire. After eight years of campaigning, on Friday 23 September 2022, NHS Midlands and Lancashire Commissioning Support Unit finally announced a decision to remove the restrictions - a huge win for us, establishing the principle of free hearing aids for everyone who needs them right across the UK.

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Access blocked: campaigning for better ear wax services

Ear wax might not be the most popular dinner table conversation starter, but managing excess ear wax is a serious topic. For the last two years we've been campaigning to make sure everyone is offered clear advice on managing excess ear wax safely themselves and, where self­ management doesn't work, provided with access to professional removal within the NHS. Our RNI D Near You in-person services and people contacting our contact centre were giving us clear feedback that access to ear wax services was severely limited across much of the UK. In the summer of 2022 we ran a survey to find out more about how people are being advised to manage ear wax build-up, including self­ management, what action they are taking, and what happened afterwards. Our results showed just how bad access to professional support has become, informing a new campaign which we launched in November. Our report got coverage across national media, and so far over 850 people have contacted their MP/AM/MSP/MLA through our website to raise concerns about being denied access to wax removal service. Our campaigning on this issue will continue into 2023-2024.

Accessible information and communication standards

The Accessible Information Act is a law that aims to make sure that people with a disability, including people who are deaf or have hearing loss, are able to get accessible information about their healthcare as well as the communication support they need. In England, the Government committed to reviewing the Accessible Information Standard in 2023 and we successfully got a place on the Government board tasked with delivering it. Our influence at this level has made sure that the Government will deliver the new Standard by summer 2023, ensured the Standard is clearly linked to the BSL Act and shaped the way it will will be monitored and communicated. In Wales, the Welsh Government dropped the monitoring of the All Wales Communication Standards. In response, we worked in partnership with RNIB to write to the Minister, gained support from MPs and all-party groups and pushed for meetings with Welsh Government. The Welsh Government has now committed to work with us to co­ produce actions with deaf people and people with hearing loss on improving implementation and monitoring of the standards.

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Digging deep to understanding the needs of business

Our focus this year has been on building meaningful, broad-based engagement with employers and industry bodies so that we can understand the issues and factors affecting them, as well as identifying potential corporate partners and champions.

Over the course of the year we have convened five roundtables attended by 40 senior business leaders from some of the largest employers in the UK. At these events we had open discussions on hearing loss in the workplace, explored leaders' attitudes and experiences and started the thinking around how organisations can better address

the way they support employees and customers with hearing loss. These roundtables are an important way of engaging with businesses that can create the social change we want to see and next year will see us continue to build our network.

These roundtable events and a broader �[urvey carried out with over 200 managers ] informed the production of our 'Hearing Loss at Work: Employer Insights' report, exploring the gaps in knowledge and resources that employers

O ur achi e v e m e nts and p e r f ormanc e : programm e s

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''The session really opened my eyes to how many colleagues are dealing with some form of hearing loss and so thinking about how we can proactively support them will be a focus going forward."

- PA Consulting attendee at roundtable

feel impacts their ability to support sta ff with hearing loss, and how these gaps might be addressed. The report also highlights di ff erences between views from senior leaders and those in operational management roles and gives some key recommendations for how organisations can start to take action. We were proud to launch our report to a select audience at Google's Accessibility Discovery Centre in London in January, the first event to take place in this new accessible space, which was live streamed to an online audience.

Our next step will be to research the needs of people who are deaf, have hearing loss or tinnitus who are seeking work or are in work. Combining these two perspectives will help us ensure that the services we o ff er match the needs of both employers and employees.

In partnership with other deaf organisations, we will be carrying out research to explore the particular barriers to employment faced by BSL users, and together lobby the Government for action.

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Helping employers start the conversation

Our Hearing Check has proved to be an extremely effective way for employers to introduce the topic of hearing health to employees. Introducing the simple three minute online check allows a conversation to be started easily within a company as a first step to integrating more deaf awareness into the culture.

We have continued to develop our resources for employers, building a new hub of information on the RNID website specifically focused on giving employers the content they need, quickly. Around 2,000 people per month are now accessing this information. We will continue to build a comprehensive online information hub with resources and tools to empower both employers and employees.

''The health and wellbeing of our people is paramount and we're always looking for different ways to equip them with the right tools and support to empower them to look after their own health and wellbeing.

Being able to offer this simple and quick online hearing check has allowed us to reach a huge part of the business (53% of our employees and counting), providing them with advice on how to take care of their hearing or signposting them to further support if needed."

- Beth Kevill, P eople Advisor, Autotrader UK

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"I am very proud of being awarded a RNID fellowship. This is the recognition of several years of work and will allow me to start to establish myself as a scientist. During this time, I'll have the chance to develop new strategies for the treatment of Chronic Otitis media in a more broad population, otherwise not possible without this funding". - Dr Julian Fons, Kings College London

• Improvements in cochlear implant surgery.

Our medical research making a real-world difference

• New approaches to treating hearing loss, based on the discovery of a gene that forms connections between the hair cells in the inner ear, which detect sound, and the auditory nerve, that carried information to the brain.

A highlight of the last year was seeing the National Institute for Health and Care Excellence (NICE) approve a new genetic test for use in NHS hospitals that could save the hearing of 200 babies in England each year. The test identifies babies who are particularly at risk of hearing loss if they are treated with aminoglycoside antibiotics, allowing them to be treated with an alternative. The development of this test was kickstarted by a Flexi Grant we awarded to the University of Manchester in 2016.

Research funded by RNID continued to make important findings. Its objectives are wide and include:

• A way of monitoring tinnitus using a blood sample.

• Better ways of treating chronic middle ear infections.

Our achievements and performance: programmes

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11Tinnitus is very common and can be disabling, yet the causes are not well understood and there is no cure .. .l hope that our research and our multidisciplinary approach will uncover the processes that lead to tinnitus and provide insights into the different types and subtypes of tinnitus. Ultimately, I hope to uncover potential avenues of investigation for tinnitus treatments and to inform the development of personalised treatments for tinnitus:'

- Dr Sharon Curhan, Harvard Medical School

Supporting the next generation of researchers

We awarded a two year Fellowship to Dr Fons at King's College London to support his research into Chronic Otitis media (a debilitating inflammatory disease of the middle ear that leads to conductive hearing loss). Our fellowship will help him develop his career towards becoming an independent researcher.

We awarded four new PhD studentships that will start in October 2023, helping to attract new researchers into the field of hearing health. Their research will contribute to developing a way of measuring listening effort, a robotic surgical system to improve cochlear implant surgery, a better understanding of how tumours which form on the auditory nerve of people with NF2 affect hearing and, finally, testing the feasibility of using gene therapy to treat age­ related hearing loss.

We partnered with In2Science UK to support undergraduates from disadvantaged

backgrounds gain experience in hearing research. The students will be carrying out summer placements in 2023.

Fuelling the research pipeline

We awarded three new Discovery Research Grants to advance a potential treatment for Wolfram syndrome (diabetes, vision problems and hearing loss), improve our understanding of how problems with mitochondria (cellular structures that provide energy to cells) cause hearing loss, and improve how well cochlear implants perform in challenging listening environments, such as background noise.

Our Innovation Seed Fund scheme is designed to kick-start new lines of research. This year we awarded funding to projects focused on middle ear infection, diagnosis of auditory neuropathy, better understanding of the purpose of a gene known to be important for hearing and using machine learning to spot the early signs of hearing loss and predict its likely progression.

We continued to work in partnership with other funders to fund research, including

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the Fondation Pour !'Audition with whom we will support research to advance the development of a gene therapy for Norrie disease (a rare genetic condition leading to blindness and hearing loss in children) and a treatment to restore the connections between hair cells and the auditory nerve.

Connecting researchers

This year saw the launch of the Hearing Therapeutics Initiative, an RNID initiative based on the Hearing Medicines Discovery Syndicate which aims to connect researchers to the know-how and resources they need to advance the development of treatments. During the year 21 connections were made helping researchers to secure funding and pharmaceutical companies identify experts able to provide advice.

In partnership with Alzheimer's Research UK, we ran an online workshop attracting over 100 researchers to showcase the latest research in understanding the link between

hearing loss and dementia and promote our funding opportunities.

Engaging the public and cocreation of research

Over the course of the year we have achieved coverage across a range of channels on our research work, building understanding amongst the public both on the importance of hearing research and RNID's key role in this area. We also awarded funding, along with Alzheimer's Research UK, to support a James Lind Alliance Priority Setting Partnership that will involve people with hearing loss and dementia in identifying research priorities.

We have started work on strengthening our own RNID Research Panel, a group of deaf people, people with hearing loss and people with tinnitus, to ensure it is representative of our communities. We will involve people from this panel in our user testing, social and medical research work.

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Ou r a chievements a nd pe r fo r m a nce: r e a ching ou r communities

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provided by many of our volunteers or staff who have lived experience of hearing loss themselves.

RNID Near You

While we are a digital first charity, for many people in our communities nothing can replace getting advice and information in person from a trusted, trained RNID volunteer. It's been a vital part of our offer for decades, and it still is now.

We have built and expanded on our existing services, re-opened venues that were closed due to Covid19 and identified new locations for our drop-in sessions across 22 locations around the UK.

This year we completed the design of our new, UK-wide community service - RNID Near You - ensuring that people we support all around the country will have access to the same high­ quality, face to face service provision in the community they live in. These drop-in sessions now include hearing aid maintenance, in-person hearing checks, information and signposting and the peer support which is

We have exceeded our annual target in reaching people who need our support. Within the year, we have opened three new RNID Near You services in Scotland in Glasgow, The Borders and Shetland, bringing our in-person support and information to new communities.

"We regularly s upport a young man at our Crickhowell RNID Near You s ervice. He i s a builder s o hi s hearing aid s are often clogged with dirt and debri s . The s hort break s he get s in the working day mean that the audiology walk in s ervice at the ho s pital i s n't an option for him becau s e of the long queue s . Without our s ervice hi s hearing aid s would become unu s able in a s hort period of time and he would be faced with either mi ss ing out on hearing tho s e around him, or mi ss ing out financially by having to take time out of work. Our s ervice i s a lifeline for him."

- Paul William s on, RNID Near You Coordinator

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"We met an elderly woman who had started to lose her hearing. This had damaged her confidence so much that she had to ask a neighbour to stay over every night, as she was concerned she wouldn't hear if something happened while she was asleep. One of our staff carried out a home visit and discovered that her hearing aids had not been maintained for two years. The RNID team member serviced her hearing aids there and then for her. By the end of the visit the woman had been able to turn her TV down from level 42 to 15. A week later, we received a call from her to say that her confidence had already grown so much that her neighbour was no longer needing to sleep over and she was able to have good conversations with people - a huge improvement to her quality of life from one home visit."

- Angela Baker, RNID Near You Coordinator

O ur a c h i evements a nd perform a n c e: re a c h i ng our c ommun i t i es

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Volunteers

To help us reach as many people as possible, matching local faces to local situations, as well as run an efficient service, RNID Near You is predominantly volunteer staffed. We have been actively recruiting volunteers to help us expand our reach and by the end of March 2023 we had 185 registered volunteers - showing an increase of 22% since April 2022. We continue to recruit strongly and plan a targeted campaign to build these numbers in 2023-2024. This year our volunteers delivered over 7,700 hours service, reaching 33,655 people.

We successfully applied for Investing in Volunteers accreditation on a four nation basis and achieved our award in March 2023. This will help us ensure that RNID remains a great organisation for our volunteers and that they are each supported and celebrated in their work with us. This builds on our recent project which has redesigned volunteering support within RNID and aspires to see us deliver a "best in class" experience for those who volunteer with us.

RNID Online

Our website is how we provide support, information and practical tools to a mass audience. Launched as a minimum viable product in 2021, in line with our agile ways of working, the website has grown and

developed over the year. 674,000 people visited in 2022-2023 (85% for the first time), 24% more than the previous year. The most popular content over the year was our on line hearing check, information and support about benefits eligibility and our tinnitus guide.

Contact RNID

2022-23 was the first full year of operation for our contact centre. This is a single point of contact for people who want to communicate directly with one of our advisors - including people looking for information and support on a wide range of topics, as well as those who want to donate and campaign with us. Our team is small, consisting of seven people but covers a range of channels including telephone, live chat, email, social media and BSL video call. We are highly trained in dealing with many types of conversations and have been able to intervene in some cases to save lives. With over 19,000 contacts in the last year, feedback shows that 92% of respondents said their overall experience was positive.

The contact centre also serves as an important sensing tool for the organisation to understand the issues affecting people who are deaf, have hearing loss or tinnitus in real time; insight which can then be shared across the charity and shape our work in areas from campaigning to communications.

"A woman got in tou c h with our c onta c t c entre on behalf of her father. He had previously been turned down for a c o c hlear implant and hearing aids weren't helping. Conversations with her father were becoming impossible and he was becoming withdrawn from family life. Desperate for help, she told our staff '1'm just at my wits end seeing his life slipping away so miserably for something I'm sure c an be fixed."

Conta c t RNID was able to provide a wide range of information and support about the new NICE guidelines for c o c hlear implants and en c ouraged her to dis c uss her worries and c on c erns with an audiologist at the lo c al hospital. We also signposted to our partner c ompany Connevans for assistive te c hnology, re c ommended spee c h to text apps to help in and around the home, and to so c ial servi c es for a home assessment. In response, the enquirer said: "Thank you so mu c h for all the wonderful information, I feel better equipped to help my father now".

- Vi c ky Colbert, Senior Information Coordinator, RNID

RNID Annual report and accounts 2022/23

35

"A man in his sos, a profoundly deaf hearing aid wearer, contacted us on live chat with worries about losing his job and a general fe ling that he couldn't carry on anymore. He needed benefit support; unfortunately, his employers weren't supporting him and no reasonable adjustments had been made. His contact with us was a cry for help in desperation.

We have a specialist in 'active listening' skills on the team who calmed him down and kept him engaged. We signposted to several places he could get support, including the Welsh council for Deaf people, and local counselling services such as Deaf4Deaf and Sign health. The caller ended the chat abruptly, saying he was crying and couldn't take it anymore. We followed up quickly with an empathetic supportive email to gather more information and ensure he was okay. From there we established an ongoing email conversation providing benefit information, literature on access to work and how his employers could help. We then were able to offer a home visit from our Live Well service in Wales and support him further."

- Rachel Shafto, Senior Contact Centre Coordinator, RNID

Our achievements and perf o rmance: Fundraising and engagement

rnid.org.uk

£10.ltM

Thanks to the generosity of our supporters we generated an amazing £10.4m through fundraising in 2022/2023

£BM ~~�~~

Our Legators continue to be vital in supporting our work, contributing £8m through gifts in wills.

RNID Annual report and accounts 2022/23

37

"This March we were lucky enough to have an RNID staff member come along to one of our assemblies and speak to staff, students, and parents all about the ama z ing work of RNID and the importance of deaf awareness. Inclusion is important here at Prebendal School and so we welcomed the opportunity to learn more and to fundraise via a collection on the day.

Everyone really enjoyed learning about the breadth of services that RNID offers and we were even able to pick up some British Sign Language. We enjoyed it so much in fact that we are setting up a BSL club at school so pupils and staff can build on what we learnt. Children have been learning to spell out their names and simple phrases such as, "good morning". A huge thank you to RNID for taking the time to come out and spend the morning with us - we'd really recommend the experience to all other schools."

- Prebendal School, Chichester

2022-2023 has been a year of testing and trialling new ways for people to get involved with RN I D; at a grass roots level in local communities , supporting urgent appeals and through developing strategic partnerships with businesses.

Our growing number of corporate supporters are working with us to change the landscape around inclusion and employment for people who are deaf , have hearing loss and tinnitus.

"Just completed the deaf awareness training session at work. It was insightful, interactive and I have come away with many tools to use in creating an inclusive environment. Thank you for a brilliant session." - Trustpilot review

Our achievements and performance: Fundraising and engagement

rnid.org.uk

"Two years, ago, I found I had a tumour growing off the balance and auditory nerves on my right-hand side. In hindsight, I realise I'd been experiencing some hearing loss but I put it down to needing to get my ears syringed.

Unfortunately, the neurosurgeon told me the only option was to remove as much of it as possible surgically. This meant the nerves had to be severed to get to the tumour itself. One day I had hearing in my right ear - the next day, nothing. I was totally deaf except for all kinds of tinnitus.

When I was recovering from my operation, my line manager and HR department were so supportive. They asked if I would like a workplace assessment with RNID to make sure I had everything I needed to help me get back into work. My RNID assessor understood completely what I was feeling and the challenges ahead. In fact, I learned more from her about my hearing loss and how to manage it than from anyone else. She provided links to various hearing devices for me to look into and some tips for managing office meetings via video calls.

RNID's help means I now have the tools and strategies to help me in office situations. I've also created my own personalised digital communication card. Most importantly, I'm not worried about telling people I'm partially deaf or wearing my hearing device; it's something that is now part of me."

- Bev

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RN I D Annual report and accounts 2022/23

39

Workplace assessments, training and communication support Throughout 2022-2023, we supported organisations and employers by delivering accessibility services including communication support, training and workplace assessments.

We provided assistive technology solutions and induction loops to our communities by working in partnership with Connevans and Contacta, both leading suppliers in the technology market.

Our services have helped organisations to understand the barriers faced by people who are deaf or have hearing loss and has allowed them to support, inform and connect with our communities.

We carried out 183 workplace assessments to help employees overcome barriers in the workplace, supporting the employer

to demonstrate good practice, quality, and diversity within their organisation. We delivered 284 deaf awareness and sign language courses to organisations, increasing the confidence and skills of thousands of individuals in communicating with people who are deaf or have hearing loss. Our trainers, who are deaf or have hearing loss themselves, help people to identify barriers and solutions to improve accessibility and demonstrate a range of communication techniques such as lipreading and basic sign language.

Over the year, our team provided people who are deaf or have hearing loss with communication support, linking with freelance communications support professionals. Having run this service for a number of years, we wound down the service at the end of March 2023, following a thorough review process which identified that organisations other than RNID were better placed to provide this vitally important service.

OUR THANKS TO Our achievements this year were only made possible due to our brilliant supporters. With special thanks to the below:

Vice Presidents:

Keith Butler-Wheelhouse Sir Rocco Forte Steve Norris

Major Donors: Dr Roger Allport Keith and Pam Butler-Wheel house Sir Rocco Forte and Rocco Forte Hotels Jeff Horne Sir Peter Job Christopher Mills Steve Norris Prof Elizabeth Russell

Mrs Margaret Starkie Mr and Mrs John Walton Richard Wilkins

Trusts:

The Exilarch's Foundation The Galanthus Trust Jost Foundation Masonic Charitable Foundation Rosetrees Foundation Wolfson Foundation

The National Lottery: National Lottery Community Fund - Devon and Cornwall

Corporate Partners: Port Growth Partners Connevans Contacta Scrap Car Comparison Samsung Auto Trader

Thank you also to all who have supported our work and chosen to remain anonymous.

Looking ahead: our plans for 2023-2024 rnid.org.uk

RN I D Annual report and accounts 2022/23

4

We have ambitious plans for our impact across 2023-2024. Some of the key things we plan to deliver for our communities are:

• We will build on our 'Check your hearing' campaign to design specific campaign actions to tackle health inequalities. We will work to understand if there are specific groups not accessing the hearing check currently, and create targeted interventions to encourage them to take action on their hearing health.

• We plan to work with Google to integrate a map of the UK's working hearing loops onto Google maps, helping people who use hearing aids easily find spaces and services that are accessible.

• We will continue to build research capacity, increasing the number of researchers working on the discovery and development of treatments and create an alumni network of past RNID grant holders.

• We will connect the research community to accelerate the development of treatments through our Hearing Therapeutics Initiative.

• We will launch a major research project to uncover public attitudes towards people who are deaf or have hearing loss, as well as capture the lived experiences of people who are deaf or have hearing loss themselves.

Trustees and directors report d.org.uk Jr DIR REP eJoRS ADMINISTRATIVE DETAILS FINANCIAL SUMMARY TRUSTEES RESPONSIBILI￿Es AND AUDITOR'S RgpoRT

RNID Annual report and accounts 202212a 43 rj

Trustees and directors report

rn id.org.uk

FUND RAISING C O NTR O L AND O N REGULATI

We continue to be members of the Chartered Institute of Fundraising and of the Fundraising Regulator and follow their standards and guidelines (including the Code of Fundraising Practice) as we strive to achieve best practice in all we do. We are also regulated and audited by the Gambling Commission. We regularly review our processes and procedures to ensure we, and everyone we work with, provide our supporters with the best possible experience and consistently uphold the highest ethical standards.

Managing communication with our supporters

Many of our supporters want to know how their donations are supporting our work and how they are making a difference to the lives of people who are deaf, have hearing loss or tinnitus. Keeping our supporters' best interests in mind, we offer people the choice of whether they would like us to keep them up-to-date with our work, telling them how they have helped, and how they can continue to help in the future. We offer new supporters the opportunity to choose how we communicate with them and for what purpose. We also offer everyone we contact simple ways to opt out of any further communication. We continue to ensure that our processes are developed and implemented in line with the Fundraising Regulator's code of practice and, where required, we update our processes so that they continue to be compliant. We do not sell or exchange lists of data with any other

charities or companies for their marketing or fundraising purposes.

Use of agencies and third parties

Like many charities, we work with carefully selected professional fundraising agencies for telephone fundraising. We also work with agencies to help us process responses to appeals and donations received, to print and mail items on our behalf, maintain our supporter database, and help us monitor the effectiveness of our fundraising activities. We work with any newly appointed agencies to ensure that contracts are set up to comply with current regulations and with RNI D 's own policies and practices. Existing contracts are also regularly reviewed to ensure they continue to meet our high standards. We have clear controls in place to monitor our partners' and our own performance. This includes mystery shopping random call monitoring, and close monitoring of feedback to identify and resolve the causes of any issues that people may experience and to make sure that everyone who works with us to raise funds complies with our high standards. We do not use agencies for street fundraising.

People in vulnerable circumstances

We take our responsibility towards supporter care and to vulnerable people very seriously. Members of our Contact RNI D team are all trained to respond sensitively and appropriately to any individual showing signs of distress, confusion or vulnerability. We also have contracts and controls in place to ensure all agencies that may come into contact with vulnerable people treat them in line with our policies and values. We have a 'Supporters in Vulnerable Circumstances' policy. This provides up-to-date guidance to staff and third-parties on how we define and identify a person who may be vulnerable, and outlines the processes we have in place to help support them.

RNID Annual report and accounts 2022/23

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Complaints

We take every complaint we receive seriously and make sure that we investigate fully and respond promptly. For the 12 months to 31 March 2023, we received 3 fundraising related complaints, largely focused on issues with people's membership and problems with payments. These have all now been resolved. We received no official complaints via the Fundraising Regulator. Over the same period, we received 18 complaints relating to our commercially traded services. These were largely focused on payment issues and the delivery of communication services; they have now been resolved. In order to ensure that we provide the best level of service to the people who support our work, we regularly monitor the level and nature of feedback that we receive.

Our fund raising commitment

We will continue to monitor all our

fund raising activities closely to ensure they are performed to the highest standards and reflect the wishes and preferences of all our generous supporters. We welcome any feedback or comments people may have. To get in touch by post or email, see the last page of this report for contact details.

Exiting services

We have completed our exit from regulated and non-strategically aligned services, including our care and support services in Northern Ireland, JobSense project, Live Well with Hearing Loss project, Redbridge Sensory Services, and Buckinghamshire Sensory Services. We are so grateful to the teams who demonstrated incredible commitment during this difficult and unsettling time. Their dedication to the wellbeing of the people we support has been unwavering and inspiring.

Trustees and directors report

rnid.org.uk

STRUCTURE, GOVERNANCE AND tlANAGEtlENT

Administrative details: trustees, senior staff

RNID is a trading name of the charitable company limited by guarantee, the Royal National Institute for Deaf People (RNID), registered in England and Wales No.454169. It is registered as a Charity (No.207720 in England and Wales and SC038926 in Scotland). RNID is governed by its Articles of Association, adopted on 14 May 1948, and last amended on 11 December 2019.

Trustees

The following provides details of all Trustees who were in place during the financial year until the point at which these accounts were signed in August 2023, and their membership of the committees as at the date of signing:

The registered office address is Brightfield Business Hub, Bakewell Road, Orton Southgate, Peterborough, PE2 6XU.

Name John Morgan (Chair stood down in May 2022)	Resource Committee	Nominations committee Chair	1 Aud it Committee Chair � �
Ewen Stevenson (Chair from June 2022)		�
Claire Bailey (Treasurer)	Chair	�
Lindsay Foster (Vice-chair)		�	Chair
Dr Brian Caul		�
Gideon Hofman	�
Gill Budd (from June 2022)			�
Julian Meekings (from June 2022)	�
Nick Waring			�
Ita Murphy		�
Sally Harris	�

RN ID Ann ua l rep o r t a n d accou n t s 2 0 22/23

47

Executive Group

The Trustees delegate the implementation of policies and the day-to-day management of the Charity to the Chief Executive who is assisted by the Executive Group, the charity's key management personnel. The Executive Group in place during 2022-23 were:

• Mark Atkinson

• Chief Executive

• Harriet Oppenheimer Deputy Chief Executive and Director of Strategy and Impact

• James Abbott Director of Performance and Corporate Services and Company Secretary

• Ralph Holme Director of Research and Insight

• Nick Radmore Director of Fundraising and Engagement (stood down April 2023)

Principal Professional Advisers Solicitors

Bates Wells Braithwaite - 10 Queens Street Place, London, EC4R 1 BE

Independent Auditors

Crowe UK LLP - 55 Ludgate Hill, London, EC4M 7JW

Bankers

Lloyds Banking Group - 1 O Gresham St, London, EC2V 7JD

Structure

RNID is a trading name of the charitable company limited by guarantee, the Royal National Institute for Deaf People (RNID), registered in England and Wales No.454169. It is registered as a Charity (No.207720 in England and Wales and SC038926 in Scotland).

RNID is governed by its Articles of Association, adopted on 14 May 1948, and last amended on 1 1 December 2019. The registered office address is Bakewell Road, Orton Southgate, Peterborough, PE2 6XU. RNID has six wholly owned subsidiary companies:

1. RNID Services Ltd

2. RNID Activities Ltd

3. Hearing Research Trust

4. Sound Advantage Ltd

5. Action on Hearing Loss Ltd

6. Sussex Deaf Association

None of these companies traded in 2022/2023, and all of them remain dormant. RNID may use these subsidiaries again in the future depending on its operational activities.

The Board of Trustees is responsible for the overall governance of RNID. The Board has a maximum of 10 Trustees at one time. All Trustees are appointed for a term not exceeding three years, at the end of which they are eligible for reappointment for a second term. Trustees are only eligible for a further term in exceptional circumstance and only for a maximum of three years.

The Board is committed to overseeing equality, diversity and inclusion not only in the workforce but also on the Board itself. The Trustees recognise that greater representation from under-represented groups is required, and that more diversity will strengthen our decision-making processes. In April 2023, the Board approved a new Equality, Diversity and Inclusion approach, which sets out our priority areas of focus over the coming years.

T rustees an d dire c t o rs rep o rt

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Governance

The Board of Trustees have adopted the Charity Governance Code and keep areas of recommended practice under constant review. A full review of our compliance with the code was conducted in 2022-23.

The Boards Rules, Delegated authority signing policy and the Committee Terms of Reference set out the delegation of the decision making to the Executive Group and to individual Committees. The Rules include a statement of reserved powers for the Board. Trustees are required to meet at least three times a year. In the year up to 31 March 2023, they met five times.

Board recruitment, induction and training

Trustees are appointed through an open and transparent process which involves advertising vacancies through prominent recruitment websites across the UK, as well as using specialist recruitment firms. All vacancies are informed by a skills gap analysis and succession planning exercise which is led by the Nominations Committee on an annual basis.

Throughout the year, the Executive Group provided the Board of Trustees with in-depth deep dive sessions to discuss certain strategy areas as well as parts of the charity.

• Audit Committee: made up of three Trustee members and two independent members. When required, they are advised by our External Auditors from Crowe and our Internal Audit consultants from RSM. All members of the Committee are independent of management and the Committee is Chaired by Lindsay Foster, the Vice-Chair. The Committee is responsible for providing the Board of Trustees with assurance that there is an effective system of governance, risk management and control across the whole of the Charity's activities.

Resources Committee: made up of four Trustee members, one of which is the Treasurer and the Chair of the Committee, Claire Bailey. The Committee assists the Board in its duty to oversee the charity's resources and in particular its financial affairs and strategic people-related matters.

• Nominations Committee: made up of five Trustees and chaired by Ewen Stephenson, the Chair of RNID. The Committee oversees and makes recommendations to the Board on all matters relating to the recruitment and appointment of Trustees and Independent Committee members.

Management

New Trustees attend an induction day and receive an induction pack containing detailed information about the charity, how we are organised and our work. They are invited to spend time with the Executive Group, and the Senior Leadership Team to familiarise themselves with our activities and to prepare themselves for effective and informed decision-making.

Committee structure

The Board delegates certain powers in connection with the charity's management and administration. Committees provide meeting minutes and report back regularly to the Board. Details of each Committee are described below.

Our people are critical to our success, and this year we have delivered key elements of our people plan. This is about ensuring we recruit, retain and develop the staff we need to deliver reach and impact for our communities at scale. Everything we do in our people plan is driven by our values of being connected, insightful, passionate and curious, and we continue to embed them after launching them last year. Our staff engagement survey in June 2022 told us we needed to focus on three key areas: visibility of what the Senior Leadership Team are doing, celebrating our successes more, and developing clearer career opportunities at RNID.

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We continue to increase visibility through our all-staff virtual meetings, have launched new initiatives to celebrate success and have key focus items on the agenda to increase awareness of external and internal projects. We launched a new performance pack, and hosted three in-person staff summit events. Our staff summits are key to the development of our culture and ways of working.

As one colleague said:

"[My favourite thing about the Staff Summit was] having everyone in the same place and meeting people in person. All the speakers spoke with such passion which is electrifying and leaves you feeling really motivated."

We have also worked with our amazing staff groups, launched a new staff engagement forum and re-launched our Deaf Awareness Group (DAG). We have launched a new Deaf Awareness statement and training, new people policies including our Flexible Working Statement, and our Equality, Diversity and Inclusion statement.

We are proud to have successfully been re­ accredited to become a Disability Confident Leader. Disability Confident is a government scheme that drives better recruitment and employment inclusion for disabled people. As a Leader we demonstrate and influence other workplaces to commit to more

inclusion and diversity in the workplace. We evidenced our work in campaigning for the BSL Act 2022, our free on line hearing check, working with local disability groups and councils, campaigning for increased T V subtitling and conducting round-table conversations with employers to influence their thinking about hiring and keeping people with disabilities and long-term conditions.

In January 2023 we repeated our staff engagement survey. Our engagement score (how positive people feel about working at RNID) rose by nine percentage points, to 64% (with a 92% completion rate). 83% of staff engagement respondents said they "felt proud to work for RNID". This means our staff engagement is now in line with the benchmark of other similar UK charities, but we continue to strive for higher engagement in the year ahead, with a focus on learning and development opportunities.

We recognise that the work we do, and all our achievements, rely heavily on the support of our volunteers. We are proud of the work we have completed and the launch of our RNID Near You service which delivers vital support and key services to people in the community. Our campaign to recruit volunteers has been successful with a 48% increase in our active volunteers.

Trustees and directors report

rn id.org.uk

FINANCIAL ARY SUl1 AND REVIEW

Expenditure

In 2022/23 our expenditure was £13.8m (2022: £21.9m). As with income, the reduction compared to the previous year is due to our strategic exit from regulated services, especially the transfer of care and support services in June 2021.

Despite high inflation putting pressure on our cost base, we have managed our expenditure carefully through the yea r, holding a number of roles vacant to mitigate this pressure.

Following significant change in our financial model in 2021/22, 2022/23 is a year in which our new operating model has stabilised and embedded. Despite pressures on our income and expenditure, prudent financial management meant our continuing operations broke even and we finished the year with a small overall deficit of £0.3m.

2022/23 is also the year in which we laid the foundations for our fund raising strategy. We are confident that, despite a challenging economic environment, this will see us significantly grow and diversify our income over the coming years. This will enable us to restore our free reserves, and to deliver much greater reach and impact for our communities.

Income

In 2022/23 we received income of £14.Sm (2022: £21.9m). The reduction compared to the previous year is due to our strategic exit from regulated services, especially the transfer of care and support services in June 2021.

Full details of our financial performance for the year ended 31 March 2023 are shown in the financial statements and notes from page 60 onwards.

RN I :D

Unrestricted donations and legacies income of £1 Om grew as planned (2022: £9.4m). Legacy income of £8.0m (2022: £7.3m) continued to recover from the pandemic, but remained impacted by the ongoing external delays with the probate process, meaning it has taken longer than usual for some gifts left to us in wills to reach us. We were also helped by the BEIS COVID Medical Research Charity Support Fund grant of £0.4m to o ff set our costs on existing research projects where we are supporting early-stage researchers.

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@ (§§

HOW WE RAISE tlONEY

----- Start of picture text -----
Care and support
Transition services £421 ,000
£747,000
Income from trading
activities
Communication services
£309,000
£1 ,440,000
Other charitable income
--��--­
£3,000
Total income
Research Partnerships £14,517,000
Donations and
£279,000
legacies
£1 0,364,000
RNID Near You
£601 ,000
Government grant
£353,000
----- End of picture text -----

HOW THE tlONEY IS SPENT .

----- Start of picture text -----
Care and support Raising funds
£1 36,000 £3,01 2,000
Inclusion
Transition services programme
£2,41 8,000 £637,000
Contact RNID -� otal expenditur
Health programme
£606,000 £13,795,000 £655,000
RNID Near You
£2,676,000 Employment programme
£31 1 ,000
Communications
services
Research
£1 ,763,000
programme
£1 ,581 ,000
----- End of picture text -----

Trustees and directors report

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REST OF TRUSTEES' REPORT

Risk management

The Board of Trustees has overall responsibility for risk management, the setting of the charity's risk appetite, and delegate authority in this area to the Audit Committee. The committee receives regular reports from the Executive Group on the management of key risks.

Risks are reported to and discussed by the Board of Trustees on a quarterly basis. The Senior Leadership Team meet regularly and ensure existing and emerging operational risks are fed to the Executive Group. This ensures the Executive Group and Trustees always have a clear picture of RNID's risk profile and exposure. The Executive Group make immediate and necessary judgements, where required, to mitigate any risk.

The charity's strategic risk register is broken into three principal risk areas as a way of framing our risk management activities.

Principal risk area 1: Strategic delivery

This area ensures that RNID delivers impact to the 12 million people who are deaf or have hearing loss or tinnitus, and that it is relevant to them. We do this through our digital first strategy, which ensures we will have significant growth in our reach and impact in the coming years. We have a multi-year plan based on our theories of change which focuses on the activities that will best deliver this and a quarterly planning forum which ensures resources are deployed in the right places. Our Insight and Policy team ensures that everything we do meets the needs of our communities.

Principal risk area 2: Charity resourcing

This area ensures that RNID has the right people and funding to deliver its strategy. Our new fundraising strategy is about diversifying our income to reduce our dependence on gifts in wills, by growing income from other fundraising areas. We are in the early stages of implementing this strategy but are confident that there is significant growth potential. In the meantime, our income pipelines are monitored closely and remain strong. To ensure we have the right people, we are also implementing a new people plan, which includes recruitment, onboarding, reward, and development. We are pleased that our staff engagement score increased significantly in the year (from 55% to 64%}, although we recognise there is more work still to be done.

Principle risk area 3: Effective organisation

This area ensures that we have an effective and proportionate control environment, and that we have the right technology capacity to support our digital first strategy. To manage these risks, we are in the process of implementing new IT systems, which will both improve our control environment and increase our digital capability. Our governance and compliance team ensures best practice and are implementing a new policy framework to ensure our policies remain fit for purpose. The audit Committee regularly reviews our risks and commissions assurance reviews for different areas of the control framework. In 2022/23, assurance reviews were provided for fundraising, governance and safeguarding. Recommendations to improve controls were made, and the Audit Committee monitors their implementation.

Going concern

Trustees are required to consider the charity's financial stability. As part of this process, they have produced a going concern assessment, which considers our expected financial performance through to 31 March 2025.

Despite a challenging economy, we consider the charity to be financially sustainable because:

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1. Our operating model has removed significant cost and risk from the charity.

2. We have a clear fundraising strategy for growth, supported by strong income pipelines. 3. Our cash and free reserves position is strong enough to mitigate unexpected income decline.

As a result of these factors, the Trustees consider that it is appropriate for the financial statements to be prepared on a going concern basis.

Pensions

The RNID defined benefit pension scheme closed to new entrants on 1 October 2001, and to new accruals on 31 March 2010. The notional surplus or deficit on the funding of the scheme is deducted from unrestricted funds in the Balance Sheet.

The last detailed actuarial triennial valuation was carried out as at 31 March 2021. Following this, an updated revised funding plan was agreed with the pension scheme trustees. As a result, the charity's annual contribution to the pension deficit remains the same. Total contributions to the scheme in 2022/23 were £1.3m.

As part of the Trustees' Report and Accounts preparation process, an actuarial valuation was carried out on 31 March 2023 using methodology recommended by the Financial Reporting Standard 102. This valuation showed a market value of assets to be £59.Sm (2022: £80.6m), and the current value of liabilities to be £55.9m (2022: £77.Sm). The net surplus was £3.6m, compared to a net surplus of £3.2m in March 2022. Further details are included in Note 18.

Trustees and directors report

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Reserves policy

Free reserves are held by the charity to help us manage financial risk and income unpredictability. We aim to hold free reserves at a level which covers our expenditure for a period of between four and eight months (planned cash outflows, excluding directly funded services). This means the target is to hold free reserves of between £4.3m and £8.6m. Trustees consider that this target remains appropriate but plan to review it again in the 2023/24 financial year.

Free reserves are calculated as our unrestricted funds excluding fixed assets (at net book value) and any deficit on the pension scheme.

Following planned investment in new systems, free reserves have decreased slightly in the year to £2.2m on 31 March 2023 (2021: £2.7m).

year to £2.2m on 31 March 2023	(2021: £2.7m).
Total unrestricted funds 2022/23 (fm) 3.4	2021/22 (fm) 3.4
Add back pension reserve 0	0
Less unrestricted fixed assets (1 .2)	(0.7)
Total 2.2	2.7

As a result of our planned growth in brand awareness and fund raising income, it will enable us to reach wider audiences and spend more delivering our strategy. Trustees anticipate that free reserves will be back within the target range by March 2027.

Grant making policy

We award research grants to fund world-class medical research projects and to increase the numbers of trained research staff. Universities, non-profit research institutes and technology-led small businesses worldwide are eligible for funding, except where geographical and organisational-type restrictions are stated for specific funding schemes. We widely publicise our calls for

grant proposals, which are then subjected to an appropriate level of expert peer review, typically involving independent, external reviewers and a voluntary, independent grant­ review panel. Each review panel is made up of experts who serve for three to five years and the panel members are listed on our website. We make the final decision about each award based on this expert advice, the relevance of the research to our research strategy, and our available budget. Everyone involved in the grant-application and review process is asked to abide by our Research Programme's Code of Conduct and Conflict of Interest policy. We occasionally award a small number of grants for social and technical research to help provide the evidence basis for campaigning and policy development. We also award grants to develop our library collection, currently housed and managed by University College London.

Statement of Trustees responsibilities

The Trustees (who are also directors of RNID for the purpose of company law) are responsible for preparing the Trustee's Report and Accounts (including the Strategic Report) and the Financial Statements in accordance with applicable law and regulation.

Company Law requires the Trustees to prepare Financial Statements for each financial year. Under that law, the Trustees have prepared the Financial Statements in accordance with United Kingdom Accounting Standards, comprising FRS 102 "The Financial Reporting Standard which is applicable in the UK and Republic of Ireland", and applicable law (United Kingdom generally accepted Accounting Practice).

Under company law, the Trustees must not approve the Financial Statements unless they are satisfied that they are given a true and fair view of the state of the affairs of the charitable company 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:

1. Select a suite of suitable accounting policies

RNID Annual report and accounts 2022/23

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and then apply them consistently;

1. Observe the methods and principles in the Statement of Recommended Practice: Accounting and Reporting by Charities (2015). 3. Make judgements and estimates that are reasonable and prudent;

2. State whether applicable UK Accounting Standards, comprising FRS 102, have been followed, subject to any material departures disclosed and explained in the Financial Statements; and

3. Prepare the Financial Statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the Financial Statements comply with the Companies Act 2006, Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

They are also responsible for safeguarding the assets of the charitable company and hence

for taking reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the Trustees are aware:

1. There is no relevant audit information of which the company's auditors are unaware. 2. They have taken all the steps they ought to have taken as Trustees in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.

The Trustees are responsible for the maintenance and integrity of the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of Financial Statements may differ from legislation in other jurisdictions.

By order of the Board of Trustees, the Trustees' Report (incorporating the Strategic Report) has been approved by the Board of Trustees and signed on its behalf by:

Claire Bailey Honorary Treasurer 23/08/2023

Financial stat e m e nts

rnid.org. uk

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS AND TRUSTEES OF THE ROYAL NATIONAL INSTITUTE FOR DEAF PEOPLE

Opinion

Basis for opinion

We have audited the financial statements of The Royal National Institute for Deaf People (RNID) for the year ended 31 March 2023 which comprise Statement of Financial Activities, Balance Sheet, Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

• In our opinion the financial statements: give a true and fair view of the state of the charitable company's affairs as at 31 March 2023 and of its incoming resources and application of resources, including its income and expenditure for the year then ended;

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

• have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and Regulations 6 and 8 of the Charities Accounts (Scotland) Regulations 2006 (amended).

RN I D Annual report and accounts 2022/23

57

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information contained within the annual report. The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that ct. fa

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion based on the work undertaken in the course of our audit

• the information given in the trustees' report, which includes the directors' report and the strategic report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• the strategic report and the directors' report included within the trustees' report have been prepared in accordance with applicable legal requirements.

Matters on which we are

required to report by exception

In light of the knowledge and understanding the charitable company and their environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors' report included within the trustees' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 require us to report to you if, in our opinion:

• adequate and proper accounting records have not been kept; or

• the financial statements are not in agreement with the accounting records and returns; or

• certain disclosures of trustees' remuneration specified by law are not made; or

• we have not received all the information and explanations we require for our audit.

rnid.org.uk

Financial statements

Responsibilities of Trustees

As explained more fu lly in the trustees' responsibilities statement set out on page 46, the trustees (who a re a lso the directors of the cha ritable company for the purposes of company law) are responsible for the preparation of the financiatl statements and for being satisfied that they give a true and fair view, and for such internatl control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or erro r.

In preparing the financiatl statements, the trustees are responsible for assessing the char ita ble com pa ny's ability to conti nue as a going concern, disclosi ng, as applica ble, matters related to goi ng concern and using the going concern basis of accounti ng untless the trustees either intend to liquidate the char ita ble com pa ny or to cease operations, or have no rea l istic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial

statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Details of the extent to which the audit was considered capable of detecting irregularities, including fraud and non-compliance with laws and regulations are set out below.

A fu rther description of our responsibilities for the audit of the financial statements is located on the Fina n c ta l Reporttn g Cou n c tl's websti i i[i] te at: totrstrespons i biltities. Thti s www.frc.org . u k/atu d t[i] descri ption forms pa rt of our a u d itot[r] 's report

Extent to wh i ch the a u d i t was cons i dered ca pa ble of d etect i ng i rreg u l a r i t i es, i n cl u d i n g fra ud It[r] reg u la rit i es, i n cludti n g fra u d , a re i n sta nces of th laws a n d reg u tlati ons. We n o n -co m p tlia n ce w[i] i idte nt[i] fied a n d a ssessed th e rts ks of m ate ria l mti i rreg utla rtties, wh et h e tsstate m e nt of th e fin a n cia l state m e nts fro m i r r d u e to fra u d ot e rror, a n d d iscutssed thtese betweetn out[r ] a u d t[i] t teatm m e m be rs. We th e n d estig n ed a n d pet[r] formted a u d t[i] ve to t h ose ris ks, i t p roced u re s res po n s ti i i[i] i n clu dtn g obtatntn g a u d t[i] ie nt t ev d e n ce suffic[r ] o u t[r ] a n d a p p ropriate to p rov id e a ba sis foi optn io n t.

We obta ined a n u nde rsta nd ing of th e legatl a n d reg utlato[r] y fratmtewotrks withtin whtich the chatr[i] ta ble com pa ny operates, focus in g on those laws a nd reg utlatio ns that have a dtirect effect on the determtinat ion of mate riatl a mou nts a nd d isclosu res in the fina nciatl

RNID Annual report and accounts 2022/23

59

statements. The laws and regulations we considered in this context were the Companies Act 2006 together with the Charities SORP (FRS 102) and the Charities and Trustee Investment (Scotland) Act 2005. We assessed the required compliance with these laws and regulations as part of our audit procedures on the related financial statement items.

In addition, we considered provisions of other laws and regulations that do not have a direct e ect on the financial ff statements but compliance with which might be fundamental to the charitable company's ability to operate or to avoid a material penalty. We also considered the opportunities and incentives that may exist within the charitable company for fraud. The laws and regulations we considered in this context for the UK operations were General Data Protection Regulation (GDPR), Care Quality Commission (CQC) regulations, fundraising regulations, employment legislation and taxation legislation.

Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the Trustees and other management and inspection of regulatory and legal correspondence, if any.

We identified the greatest risk of material impact on the financial statements from irregularities, including fraud, to be within the timing of recognition of income and the override of controls by management. Our audit procedures to respond to these risks included review of grant expenditure monitoring in place, enquiries of management, and the Audit Committee about their own identification and assessment of the risks of irregularities, sample testing on the posting of journals, reviewing accounting estimates for biases, reviewing regulatory correspondence with the Charity Commission, recording the impact of the CQC regulatory reviews and reading minutes of meetings of those charged with governance.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non­ compliance with all laws and regulations.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of part 16 of the Companies Act 2006, and to the charitable company's trustees, as a body, in accordance with Regulation 1 O of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company's members and trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company, the charitable company's members as a body and the charitable company's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Dipesh Chhatralia

Senior Statutory Auditor For and on behalf of Crowe U.K. LLP Statutory Auditor London

nclal statwnehts rnid.org.uk STATE

A?nual report 2123 61 ••

Financial statements

rnid.org.uk

Statement of financial activities for the year ended 31 March 2023

(incorporating an income and expenditure account)

Note	- Unrestricted funds Restricted funds Total funds 2023 Total funds 2022 Discontinued Continuing (£'000) (£'000) (£'000) (£'000) (£'000)
Income from:
Donations and legacies 5	0 9,987 377 1 0,364 9,886
Government grant 5	0 0 353 353 543
Income from charitable activities:
RNID Near You 5	0 51 5 86 601 637
Research Partnerships 5	0 (22) 301 279 263
Communication services 5	0 1 ,440 0 1 .440 1 ,664
Other charitable income 5	0 6 (3) 3 98
Transition services 5	0 203 544 747 2,583
Care and support 5	421 0 0 421 5,070
Gain on transfer of C&S 5	0 0 0 0 2,082
Income from tradingactivities 5	0 309 0 309 339
Total income - Expenditure on raising funds I6/7 Expenditure on charitable activities:	--- - 421 1 2.438 1 ,658 1 4,51 7 23,1 65 I ol 2,992 1 3,01 0 1 **2,946 **
Inclusionprogramme 6/7	0 621 1 7 638 324
Healthprogramme 6/7	0 655 2 657 676
Employmentprogramme 6/7	0 31 1 1 31 2 321
Researchprogramme 6/7	0 635 945 1,580 1,41 6
Communications services 6/7	0 1,757 6 1,763 2,367
RNID Near You 6/7	0 2,372 304 2,676 2,303
Contact RNID 6/7	0 600 6 606 798
Transition services 6/7	0 1,81 4 602 2.41 6 4,486
Care and support 6/7	1 35 0 2 1 37 6,252
- - Total Total expenditure Net income /(expenditure)	1 35 8,765 1 ,885 1 0,785 1 8,943 1 35 1 1 1 ,757 1 1 3.795I 21 ,889 286 681 (245) 722 1,276
Actuarial gains / (losses) on defined benefit pension schemes 1 8 Net movement in funds Reconciliation of funds: Funds brought forward at 1 April 2022 Funds carried forward at 31 March 2023	0 (1 ,023) 0 (1 ,023) (3,564) (342)I (245)I (2,288) 0 3, 41 0 1 ,648 5,058 7,346 1 1 3,068 1 .403 5,058

Results for the year ended 31 March 2023 are shown in corresponding Notes to the Financial Statements.

RNID Annual report and accounts 2022/23

63

Balance sheet as at 31 narch 2023

The Royal National Institute for Deaf People - Company number: 454169

	Note		2023	2022
			(£'000)	(£'000)
Fixed assets
Intangible fixed assets	1 1		922	51 1
Tngible fixed assets	1 2		21 2	229
			1,134	740
Cu rrent assets
Debtors	1 3		1 ,362	1 ,421
Cash at ba nk and i n hand			4,349	6,51 4
			5,71 1	7,935
Current liabilities
Cred itors fa lling due with in one yea r	1 4a		2,059	3,500
Net Current assets			3,652 1	4,435
Lia bilities
Amou nts fa llingdue after more than oneyea r	1 4b		0	0
Provision fo r liabilities	1 7		29	1 1 7
Total assets less liabilities (excluding pension liability)			4,757 1	5,058
Defined benefit pension scheme asset/(liability)	1 8	1	ol	0
Total net assets	1 6	1	4,757 1	5,058
The fu nds of the cha rity
Endowment fu nds	1 9		68	68
Restricted funds	1 9		1 ,335	1 ,580
			1 ,403	1 ,648
Unrestricted funds
U n restricted fu nds excl uding pension liability			3,352	3,408
Reval uation reserve			2	2
Pension reserve			0	0
Loan			0	0
Total unrestricted funds			3,354	3,41 0
Total charity funds			4,757 1	5,058

The notes on pages 65-90 form part of these Financial Statements.

The Financial Statements were approved by the Board of Trustees and a uthorised for issue on 23/08/2023 and signed on their behalf by:

Claire Bailey ( Q r. . (),,,\ Honorary Treasurer _l)..)v�

Financial st a t emen ts

r n id.org.uk

Statement of cash flows for the year ending 31 narch 2023

I		Note	2023 (£'000)	2022 (£'000)
	Cash flows from operating activities:
	Net cash (used in)/generated from operating activities	22	(1 ,560)	(4,497)
	Cash flows from investing activities:
	Interest received		8	1
	Proceeds from sale of tangible fixed assets		(1 1 6)	4,71 6
	Purchase of intangible fixed assets		(433)	(492)
	Purchase of tangible fixed assets		(57)	(300)
	Net cash provided by /_(_used in) investing activities		(598)	3,925
	Cash flows from financing activities:
	Interest paid		(7)	(32)
	Net cash used in financing activities		(7)	(32)
	Change in cash and cash equivalents in the reporting period	22 1	**c2. 1 65)I **	(604)
	Cash and cash equivalents at the beginning of the reporting period		6,51 4	7,1 1 8
	Cash and cash equivalents at the end of the reporting period		4,349	6,514
	Cash and cash equivalents consists of:
	Cash at bank and in hand		4,349	6,5 1 4
	Cash and cash equivalents	22	4,349	6,514

The notes on pages 6 5 -90 form part of these Financial Statements.

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65

Notes to the Financial Statements

Note 1 . General Information

RNID is the largest charity representing people who are deaf, have hearing loss or tinnitus in the UK.

The Charity is a private company limited by guarantee without share capital and is incorporated and based in the UK, number 4541 69.

RNID is a registered charity in England and Wales (207720) and Scotland (SCO38926).

The address of its registered office is Brightfield Business Hub, Bakewell Road, Orton Southgate, Peterborough, PE2 6XU

In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the Charity.

Note 2. Statement of compliance

The Financial Statements are prepared under the historical cost convention, modified to include the revaluation of investments to fair value, and in accordance with applicable accounting standards in the United Kingdom. These are the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities 201 5' and Financial Reporting Standard (FRS) 1 02, together with the reporting requirements of the Companies Act 2006, the Charities Act 201 1 , the Charities and Trustee Investment (Scotland) Act 2005, and the Charities Accounts (Scotland) Regulations 2006 (as amended).

The Charity has adapted the Companies Act formats to reflect the charities SORP FRS 1 02 and the special nature of the Charity's activities.

Although the pandemic continues to affect the timing of some income, trustees consider the charity to be financially sustainable because of the strength of our income pipeline; the reduction of our cost base in line with our new operating model; and our stabilising cash and free reserves position. This is described in more detail in the Trustees' report.

As a resu It of these factors, the trustees consider that it is appropriate for the financial statements to be prepared using a going concern basis.

New operating model

In 2021 -22, RNID implemented its new operating model. This includes the work of our four strategic programmes, and the teams that support them. These activities are presented in the financial statements as continuing operations. RNID also transferred its care and support services in England and Wales to another provider in June 2021 . These activities are presented in the financial statements as discontinuing operations. The SoFA has been updated to reflect these changes in our operating model, and the prior year restated accordingly.

Income

Income is accrued and included in the SoFA when the Charity is entitled to the income, receipt can be quantified and income is probable. It is deferred when they relate to future accounting periods.

Donations

General donations, gifts, donations from fundraising events, trusts and corporate income and direct marketing income are accounted for on a received basis. Gift Aid receivable is included when claimable.

Legacy

Note 3. Accounting policies

Pecuniary legacies are recognised as receivable once probate has been granted or notification has been received.

Going concern

Trustees are required to consider the charity's financial stability. As part of this process, they have produced a going concern assessment, which considers our expected financial performance through to 31 March 2025.

For residuary legacies, the charity recognises legacy income on the earlier of the final legacy accounts being issued, cash being received or notification of a pending payment, to ensure income can be reliably measured.

Financial statements

rnid.org.uk

Notes to the Financial Statements

When the criteria for income recognition have not been met, then the legacy is treated as a contingent asset (see Note 15).

Contracts

Where contracts contain the right to receive periodic payments, these receipts are recognised when they fall due and on completion of the Charity's contractual obligations for the period. Income is accrued if the Charity is entitled to the income.

the gift catalogue is recognised when invoiced or received, depending on the customer. All other income is accounted for on an accruals basis.

Donated services and facilities

On receipt, donated professional services and donated facilities are recognised on their commercial value when this can be quantified.

Donated services and gifts in kind over £20,000 are included as both income and expenditure in the relevant category.

Grant income

Income from grants is credited to the SoFA. It is recognised when the Charity has entitlement to the funds, any performance conditions have been met, it is probable the income will be received and the amount can be measured reliably. If the grant relates to a specific future time period it will be deferred.

RNID received government grants that were performance-related grants. Performance-related grants are recognised in income under "charitable objectives".

Income from performance-related government grants is recognised when the Charity has entitlement to the funds, any performance conditions have been met, it is probable the income will be received and the amount can be measured reliably and is not deferred.

The nature of these grants is disclosed in Note 5 and 19. There were no unfulfilled conditions or special criteria.

Other forms of government assistance from which the Charity has directly benefited are Access to Work payments, local authority payments for local service agreements and Care and Support contracts.

Trading activity

Income from trading activities is credited to the SoFA when received or receivable, whichever is earlier, unless it relates to a specific future period, in which case it is deferred. Income from lotteries is recognised when the draw is made. Income received in advance for future lotteries is deferred until the draw takes place. Trading income from

A valuation of volunteer time given to the Charity is not recorded in the Financial Statements.

Expenditure and irrecoverable VAT

Expenditure is accounted for on an accruals basis in the period in which they are incurred. Expenditure on raising funds includes the costs incurred in raising donation income, legacy income, grant income and income from trading activities, including apportioned support costs.

Expenditure on charitable activities comprises the costs incurred on charitable activities including the apportioned support costs.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

Termination benefits are recognised at the leaving date of the member of staff and measured at the best estimate of the expenditure required to settle the obligation at the reporting date.

Allocation of expenditure

Expenditure is allocated to the particular activity to which the cost relates. When expenditure relates to more than one area of activit y , the costs are allocated to each of the activities on the basis of estimated staff time.

Governance costs

Governance costs are the costs associated with constitutional and statutory requirements and with the strategic management of the Charity's activities.

RNID Annual report and accounts 2022/23

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N otes to the Financial Statements

Grant Commitments

Grants are generally made to organisations to facilitate research into hearing loss and tinnitus. Grants payable are payments made to third parties in the furtherance of the charitable objectives of the Charity. The grants are accounted for where either the Trustees have agreed to pay the grant without condition or up to the point at which the conditions have been fulfilled. The key condition is a regular review by the Charity, and this can be on a six-month or 12-month basis, as specified in the grant award letter.

Taxation

The activities of the Charity and its charitable subsidiary are exempt from corporation taxation under section 505 of the Income and Corporation Taxes Act 1988 to the extent that they are applied to the organisation's charitable primary objectives, if these profits are applied solely for charitable purposes. The trading subsidiary does not generally pay UK corporation tax because its policy is to pay taxable profits as Gift Aid to the Charity.

Intangible assets

Intangible assets are stated at cost, less accumulated amortisation. The Charity only capitalises items costing more than £5,000, unless the asset cost is below this value but is part of a larger project where the value would be more than £5,000 in total, then it is capitalised.

Amortisation is calculated, using the straight-line method, to allocate the depreciable amount of the assets to their residual values over their estimated useful life as follows:

useful life as follows:
Intangible asset	Duration
Sofware	5 years
(Costs associated with maintaining computer sofware are recognised as an expense as incurred.)

Intangible assets are subject to review for impairment when there is an indication of a reduction in their carrying value.

Tangible assets

Tangible assets are stated at cost, less accumulated depreciation. The Charity only capitalises items costing more than £5,000, unless the asset cost is below this value but part of a larger project where the value would be more than £5,000 in total, then it is capitalised.

Depreciation is provided so as to write-off the cost of fixed assets on a straight-line basis over their expected useful lives, as follows:

Tangible asset	Duration
Freehold land and buildings	Not depreciated (land) or 50 years (buildings)
Improvements to freehold	25 years
and long-leasehold
properties
Leasehold properties Fixtures, fittings, furniture and other equipment	50 years or lease period if shorter 5 years
Computer equipment	5 years

Assets under construction are not depreciated and comprise expenditure on the purchase or creation of intangible and tangible assets not brought into use at the balance sheet date. Transfers are made from assets under construction to the relevant category of tangible and intangible asset when the asset is brought into use.

Tangible assets are subject to review for impairment when there is an indication of a reduction in their carrying value.

Leased assets

Payments under operating leases are charged to the SoFA on a straight-line basis over the period of the lease.

Investments

Investments in subsidiaries are recorded at cost in the Charity's balance sheet.

Fi nanc i al s t a t emen t s

rnid.org.uk

Notes to the Financial Statements

Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the Charity. Restricted funds are funds that the donor has specified to be solely used for particular areas of the Charity's work.

Permanent endowment funds are capital funds where Trustees have no power to convert the capital into income.

Pension costs

The Charity operates three funded pension schemes in the UK (the "Scheme"). One Scheme has both defined benefit and defined contribution sections and the others just have defined contribution sections.

The current service cost of the Charity's defined pension scheme is charged to the SoFA.

The Charity operates a defined benefit plan for certain employees. A defined benefit plan defines the benefit that the employees will receive on retirement, usually dependent on certain factors including age, length of service and remuneration. A defined benefit plan is a pension plan that is not a defined contribution plan.

4.8% per annum, derived from the full Merrill Lynch UK AA corporate bond yield curve as at 31 March 2023.

The liability recognised in the balance sheet in respect of the defined benefit plan is the present value of the defined benefit obligation at the reporting date less the fair value of the plan assets at the reporting date.

Accrual of benefits under the defined benefit section of the Scheme ceased with effect from 31 March 2010.

The Charity operates two defined contribution plans for its employees. A defined contribution plan is a pension plan under which the employees and the Charity pay fixed contributions into a separate entity. Once the contributions have been paid, the Charity has no further payment obligations. The contributions are recognised as an expense on the SoFA when they are due. Amounts not paid are shown as outstanding in the balance sheet.

The assets of the plan are held separately from the Charity in independently administered funds.

Short-term employee benefits

An actuarial valuation of the Scheme was carried out at 31 March 2023 by a qualified independent actuary, based on membership data and projected cashflows from 31 March 2023 but amended to make an approximate allowance for benefit outgo and member movements during the period. Actuarial gains and losses are recognised on the face of the SoFA as net actuarial gain or loss on pensions.

The defined benefit obligation is calculated using the independent actuary's valuation model, which forms a representation of the future benefit payments of the Scheme, which are then discounted to the valuation date. Annually, the Charity engages independent actuaries to calculate the obligation.

The present value is determined by discounting the estimated future payments using a single weighted average discount rate assumption of

Short-term benefits, including holiday pay and other non-monetary benefits, are recognised as an expense in the period in which the service is received.

Contingencies

Contingent assets are disclosed in the Financial Statements when an inflow of economic benefit is probable. The only contingent asset of the Charity relates to legacies (Note 15).

Financial Instruments

The Charity has taken advantage of the exemptions in FRS 102 from the requirement to present certain disclosures about the charity's financial instruments. The Charity has financial assets and financial liabilities of a kind that qualify as basic. These are initially recognised at transaction value and subsequently measured at their settlement value. Financial assets that are measured

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69

Notes to the Financial Statements

at fair value include investments. Financial assets that are debt instruments measured at amortised cost include trade debtors and other debtors. Financial liabilities measured at amortised cost include trade creditors, other creditors, current and long-term loans.

Related party transactions

RNID discloses transactions between the

charity and related parties. Where appropriate, transactions of a similar nature are aggregated unless, in the opinion of the Trustees, separate disclosure is necessary to understand the effect of the transactions on the Financial Statements (Note 23).

Related undertakings

R.N.I.D. Activities Limited (913439), Sound Advantage Ltd (02437205), Action on Hearing Loss Ltd (07566245), The Hearing Research Trust Ltd (07146209), Sussex Deaf Association(09740664) and RNID Services Ltd (11769135) are wholly owned, dormant subsidiaries, and have therefore not been consolidated.

Critical accounting judgements and estimation uncertainty

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Critical accounting estimates and assumptions

liabilities and the time that may elapse between probate and closure, and other contingencies that can contest the estate.

2. Defined benefit pension scheme

The Charity has an obligation to pay pension benefits to certain employees. The cost of these benefits and the present value of the obligation depend on a number of factors, including: life expectancy, asset valuations and the discount rate on corporate bonds. Our pension actuary estimates these factors in determining the net pension asset in the balance sheet. The assumptions reflect historical experience and current trends.

3. Short-term compensated absences

FRS 102 requires the cost of short-term compensated absences to be recognised when the employees render the service that increases their entitlement. At the end of the financial year, actual holiday to be carried into the following year was determined. This was reviewed together with salary costs per employee, to determine the value of any holiday pay accrual.

4.Provision for doubtful debts

Trade debtors and other receivables are

recognised at their transaction value, less any provision for doubtful debts. The provision for doubtful debts is based on a review of aged items, by type of debt, which takes account of credit control activities to collect the amounts outstanding, including any indications that debt will not be fully recovered.

The Charity makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of the assets and liabilities within the next financial year are addressed below.

1. Legacy Income

The Charity has elected to continue recognising residual legacy income on receipt of final estate accounts, or when cash has been received, when entitlement conditions have been met, due to the nature of underlying assets and

Financial statements

rnid.org.uk

Notes to the Financial Statements

Note 4. Statement of financial activities for the year ended 31 March 2022 (incorporating an income and expenditure account)

	Unrestricted		Restricted funds
	funds 2022		2022		Total funds 2022
	(£'000)		(£'000)		(£'000)
Income from:
Donations and legacies	9,404		482		9,886
Government grant	543		0		543
Income from charitable activities:
RNID Near You	608		29		637
Research partnerships	(29)		292		263
Communication services	1 ,664		0		1 ,664
Other charitable income	90		8		98
Transition services	1 ,556		1 ,027		2,583
Care and support	5,070		0		5,070
Gain on transfer ofC&S	(496)		2,578		2,082
Income from trading activities	339		0		339
Total income	1 8,749		4.416		23,165
Expenditure on raising funds	2,832	1			2,946
Expenditure on charitable activities:
Inclusion programme	269		55		324
Health programme	654		22		676
Employment programme	31 8		3		321
Research programme	733		683		1 ,41 6
Communications services	2,31 9		48		2,367
RNID Near You	2,009		294		2,303
Contact RNID	683		1 1 5		798
Transition services	3,039		1 ,447		4,486
Care and support - continuing	6,1 54		98		6,252
Loss on transfer ofC&S	0		0		0
Total cost of charitable activities	1 6,1 78		2,765		18,943
Total expenditure	1 9.01 0	I	2,879	1	21 ,889
Net (expenditure)/income	(261 )		1 ,537		1 ,276
Net actuarial gain/ (loss) on pensions	(5 1 4)		{3,050)		{3,564)
Net movement in funds	cnsi	I	(1 .s1 3i	I	{2,288)
Reconciliation of funds:
Funds brought forward	4,1 85		3,1 61		7,346
Funds carried forward	3.41 0	I	1 .648	I	5,058

RNID A nnu al re po r t a n d acco un ts 2022/23

71

Notes to the Financial Statements

Note 5. Income

Donations and legacies	Unrestricted funds 2023 Restricted Total Unrestricted Restricted Total funds funds 2023 funds funds 2022 funds 2022 2022 2023
	Discontinued Continuing (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000)
Donations and legacies	0 9,987 377 1 0,364 9,404 482 9,886
Government G ra nts	0 0 353 353 543 0 543
Income from cha ritable activities	0 9,987 730 1 0,71 7 9,947 482 1 0,429 Unrestricted fu nds 2023 Restricted fu nds 2023 Total fu nds 2023 Unrestricted fu nds 2022 Restricted fu nds 2022 Total fu nds 2022 Discontin ued (£'000) Conti nuing (£'000) (£'000) (£'000) (£'000) (£'000) (£'000)
RNID Near Yo u	0 51 5 86 601 608 29 637
Resea rch	0 (22) 301 279 (29) 292 263
Commun ication services	0 1 ,440 0 1,440 1 ,664 0 1 ,664
Other cha ritable income	0 6 (3) 3 90 8 98
Tra nsition services	0 203 544 747 1 ,556 1 ,027 2,583
Ca re & support	421 0 0 421 5,070 0 5,070
Gain on tra n sfe r of C&S	0 0 0 0 (496) 2,578 2,082
Income from trading activities	421 2,1 42 928 3,491 8,463 3,934 1 2,397 Un restricted fu nds 2023 (£'000) Un restricted fu nds 2022 (£'000)
Weekly lotte ry	309 339

F i nanc i a l s t a teme n t s

r n id.org.uk

Notes to the Financial Statements

Note 6. Expenditure

	--
Expenditure on raising funds Raising funds		Direct costs (£'000) Staf Other 954 771				Support Staf 774	costs (£'000) Other 51 1			2023 3,01 0		Total (£'000) 2022 2,946
Charitable activities
Inclusion programme		1 43		6		395		94		**638 **		324
Health programme		1 24		1 02		31 7		1 1 4		**657 **		676
Employment programme		1 07		4		1 40		61		31 2		321
Research programme		53		1 ,262		21 8		47		1 **,580 **		1 ,41 6
Communication services		400		972		21 6		1 75		1 ,763		2,367
RNID Near You		485		85		1 ,495		61 1		**2,676 **		2,303
Contact RNID		200		1 5		21 6		1 75		606		798
Transition services		91 0		758		41 2		336		2,41 6		4,486
Care and support - discontinued		1 91		(1 79)		69		56		1 **37 **		4,951
Care and support - continuing		0		0		0		0		0		1 ,301
		2,61 3	1	3.025	I	3.478	1	1 ,669	1	1 0,785	1	1 8,943
Total expenditure		3,567	1	3,796	1	4,252	1	**2.1 80 **	I	1 **3,795 **	1	21 ,889

Expenditure on charitable activities was £1 1 .6m (2022: £1 8.9m) of which £9.8m was from unrestricted funds (2022: £1 6.2m) and £1 .6m was from restricted funds (2022: £2.8m).

Other costs consists mainly of travel and subsistence, rent, rates and legal fees.

The Care and support - discontinued total of £1 36k is made up of £1 36k of unrestricted expenditure (2022: £4,927k) and £nil restricted expenditure (2022: £24k).

RNID Annual report and accounts 2022/23

73

Notes to the Financial Statements

Note 7. Support costs

	-
2023		Insight	Marketing	Digital &	Localities	Corporate	Total 2023
		& Policy	& comms	innovation		Services
		(£'000)	(£'000)	(£'000)	(£'000)	(£'000)	(£'000)
Raising funds		0	441	352	0	492	1 ,285
Inclusion programme		329	60	42	0	58	489
Health programme		1 37	21 0	35	0	49	431
Employment programme		57	60	35	0	49	201
Research programme		1 95	20	21	0	29	265
Communication services		0	0	1 63	0	228	391
RNID Near You		0	21 0	424	881	591	2,1 06
Contact RNID		0	0	1 63	0	228	391
Transition services		0	0	31 2	0	436	748
Ca re and support - disconti nued		0	0	52	0	73	1 25
Ca re and support - conti nuing		0	0	0	0	0	0
Total		71 8	1 ,001	1 ,599	881	2,233	6,432
	-
2022		Insight	Ma rketing	Digital &	Loca lities	Corporate	Total 2022
		& Policy	& comms	in novation		Services
		(£'000)	(£'000)	(£'000)	(£'000)	(£'000)	(£'000)
Ra ising fu nds		1 1 0	1 96	0	0	741	1 ,047
Inclusion prog ramme		73	79	0	0	65	21 7
Health programme		365	39	1 69	0	28	601
Employment programme		1 46	39	28	0	37	250
Resea rch programme		0	39	0	0	28	67
Commun ication services		0	79	28	0	407	514
RNID Near You		0	79	1 69	782	641	1 ,671
Contact RNID		37	39	1 69	0	245	490
Transition services		0	1 57	0	287	1 ,597	2,041
Ca re & support - disconti nued		0	1 6	0	0	43 1	447
Ca re and support - conti nuing		0	24	0	0	755	779
Total		731	786	563	1 ,069	4,975	8,1 24

Support costs were apportioned to activities on the basis of headcount for corporate services and digita l & innovation, while staff time allocation for capabilities (insight & policy, marketing & communications, and local ities).

F i nanc i al statements

rnid.org.uk

Notes to the Financial Statements

Note 8. Net expenditure for the yea r

This is stated after charging/(crediting):	2023	2022
	(£'000)	(£'000)
Interest_p_ayable:
Ba nk interest, bank loans and overdrafts wholly repaya ble withi n five yea rs	7	32
Depreciation/Amortisation charge for the year	68	1 78
(Profit)/Loss on disposa l of fixed assets	(1 44)	(2,485)
Payments under o_p_erating leases:
La nd and buildings	234	362
Vehicles and equipment	4	97
Loss on foreign exchange	0	1
Auditors' remuneration:
Statutory audit fee	44	48
Other non-audit fee	1 2	1 5

RNID Annual report and accounts 2022/23

75

Notes to the Financial Statements

Note 9. G ra nts payable

The aggregate amount of grants made during the yea r ended 3 1 March 2023, analysed by recipient was:

Medical research into hearing loss				I
	2023	2023	2022
	Number of	Tota l	Total
	grants
Institution		(£'000)	(£'000)
U n iversity College London	4	21 5	207
King's College London	3	1 79	50
Stanford U n iversity	2	1 63	1 30
U n iversity of Sheffield	5	1 65	1 1 8
U n iversity of Ca mbridge	3	88	90
Radboud U n iversity Medical Center	2	83	1 0
Indiana U n iversity	2	67	54
U n iversity of Sussex	1	67	96
Johns Hopkins U n iversity	1	50	54
Institute Pasteur	1	46	46
Brigham and Women's Hospita l	1	33	66
Newcastle U n iversity	2	37	38
U n ive rsity of Western Onta rio	1	26	53
U n ive rsity of Manch este r	1	25	65
Ca rd iff U n ive rsity	1	1 5	1 5
U n ive rsity of Oxfo rd	1	1 3	38
Bion ics Institute of Australia	1	1 0	0
M DI Biological La boratory	1	1 0	0
The U n ive rsity of Notti ngham	1	1 0	1 3
U n ive rsity of Strathclyde	1	1 0	0
Flinders U n iversity	1	9	53
Anida Pha rma	0	0	91
Imperial Col l ege Lo ndon	0	0	1 4
Purdue U n ive rsity	0	0	1 0
U n ive rsity M edical Ce ntre Gron ingen	0	0	1 0
Total grants	36	1 ,321	1 ,321

In addition to the above, the Charity expects to fu nd futu re gra nts totalling £2.62m (2022: £2.22m), which have been awarded subject to satisfactory reviews during the cou rse of the project being fu nded. These have not been provided for i n RNID's Financial Statements.

The expenditure for grants sits with in the 'Resea rch progra mme' line for cha ritable expenditure withi n the So FA.

Financia l s tatement s

rnid.org.uk

Notes to the Financial Statements

Note 10. Employees and trustees

Employees			I
Staf costs consist of :	2023	2022
	(£'000)	(£'000)
Wages and salaries	6,882	1 1 ,825
Social security costs	674	1 ,040
Pension costs	260	1 01
	7,81 6	1 2,966

Total redundancy costs in the year were £1 66,485 (2022: £1 69,903) of which no were accrued costs at the year end (2022: £1 2,835).

The average headcount of employees, analysed by function, was:		2023	2022
		(Number)	(Number)
Insight & Policy		1 2	1 4
Marketing & Communications		14	1 1
Digital & Innovation		1 2	9
Localities		21	27
Corporate Services		23	34
Fund raising		17	27
Employment Programme		2	2
Health Programme		2	1
Inclusion Programme		2	2
Research Programme		1	1
Communications Services		8	1 5
RNID Near You		20	23
Contact RNID		8	9
Transition Services		1 5	57
Care & support		3	1 79
		160	41 1
	-
The number of employees whose remuneration was over £60,000 (e_x_cluding		2023	2022
employer pension contributions) fell within the following bands:
		(Number)	(Number)
£60,001 to £70,000		4	1 0
£70,001 to £80,000		6	4
£80,001 to £90,000		1	1
£90,001 to £1 00,000		1	-
£1 01 ,001 to £1 1 0,000		2	2
£1 1 0,001 to £1 20,000		-	1
£1 60,001 to £1 70,000		1	-
£1 80,001 to £1 90,000		-	1

None of these employees (2022: nil) are in the defined benefit pension scheme, and all (2022: all) are in the defined contribution pension scheme. Contributions in the pension year to the defined contribution scheme were £67,001 in respect of all employees (2022: all with contributions of £53,899).

RNID Ann ual report a n d accou n ts 2022/23

77

Notes to the Financial Statements

Note 1 0. Employees and trustees

Remuneration and benefits for the Chief Executive Oficer and other Key Management Personnel	Inc._p_ension	contributions	Exel._p_ension	contributions
	2023	2022	2023	2022
	(£'000)	(£'000)	(£'000)	(£'000)
Key management personnel	654	789	61 4	766

Key Management Personnel is defined as members of the Executive Board. There were 5 Executive Officers in post in the year (2022: 4).

Trustees

None of the members of the Board of Trustees received any remuneration during this year (2021 : £nil). During the year; one Trustees (2022: 0) received reimbursements of non-private travel and subsistence expenditure amounting to £458 (2022: £nil). The value of expenses waived was not material.

Total donations in the year from Trustees amounted to £1 3,963 (2022: £60).

Note 1 1 . Intangible f ixed assets

	Com _p_uter sofware	Assets under construction	Assets under construction	Total
	(£'000)		(£'000)	(£'000)
Cost
At the beginning of the year	1 ,1 64		500	1 ,664
Additions	0		433	433
Disposals	0		(3)	(3)
Transfer	1 57		(1 57)	0
At the end of the year	1 ,321		773	2,094
Accumulated amortisation					I
At the beginning of the yea r	{1 ,1 53)		0	(1 ,1 53)
Charge fo r yea r	(1 9)		0	(1 9)
Disposa ls	0		0	0
At the end of the yea r	(1 ,1 72)		0	(1 ,1 72)
Net book va lue at 31 March 2023				922
Net book value at 31 March 2022	--------- ___1_1 1__		500 I	51 1

Assets under construction are not amortised and comprise expenditure on the purchase or creation of intangible assets not brought into use at the balance sheet date. Transfers are made from assets under construction to the relevant category of intangible asset when the asset is brought into use.

Within intangible assets are computer software under construction with a cost of £773k (2022: £500k).

F i nanc i al s tatement s

rnid.org.uk

Notes to the Financial Statements

Note 1 2. Tangible f ixed assets

	' . Q " � -Q . O . . I	- 0 0 • o �		. Q ' C : ." Q " < "	0 0 0 4 � C 0 ·. u :. . " C 0 u		> � 0 0 0 � . . Q c 0 . c - .�	-	. C ·-. C � ". Q . : > u	o o p.� � : ·.- C . . c	. C Q E c : C Q � . 0 .	o 0 p �		: . C Q E c C Q . .Q : c E o **u **	- o o P �	- o o P �	-	" . Q ' C: " . Q " <	� C 0 0 0 C 0 ·- .u :. . " 0 u	-	� 0 0 0 � . Q . .0 - .�		� � 0 0 0 � - � . 0 . ' C .
Cost
At the beginning of the			96			25		1 21		639			22				449			0		1 ,1 1 0		1 ,231
yea r
Additions			0			0		0		0			0				0			57		57		57
Disposa ls			(96)			(25)		(1 21 )		(639)			(22)				0			0		(661 )		(782)
Transfer			0			0		0		0			0				0			0		0		0
At the end of the year			0			0		0		0			0				449			57		506		506
Accumulated
depreciation
At the beginning of the			(96)			0		(96)		(639)			(22)			(245)				0		(906)		(1 ,002)
yea r
Charge for year			0			0		0		0			0				(49)			0		(49)		(49)
Disposa ls			96			0		96		639			22				0			0		661		757
At the end of the year			0			0		0		0			0		(294)					0		(294)		(294)
Net book value at 31																								21 2
March 2023
Net book value at 31																								229
March 2022

Assets under construction are not depreciated and comprise expenditure on the purchase or creation of tangible assets not brought into use at the balance sheet date. Tra nsfers are made from assets under construction to the releva nt category of ta ngible asset when the asset is brought into use.

With in ta ngible assets a re property under construction with a cost of £nil (2022: £25k).

RNID Annual report and accounts 2022/23

79

Notes to the Financial Statements

Note 1 3. Debtors

I		2023 (£'000)	2022 (£'000)
	Trade debtors	298	509
	Other debtors	1 2	26
	Prepayments and accrued income	1 ,052	886
		1 ,362	1 ,42 1

Note 1 4. Cred itors

	-
		2023	2022
(a) Amou nts fa lling due with in one yea r		(£'000)	(£'000)
Trade creditors		71 6	1 ,809
Accruals for grants payable		201	1 27
Taxation and socia l security		1 69	207
Loa n		0	0
Other creditors		439	383
Accruals		385	801
Deferred income		149	1 73
		2,059	3,500
Deferred income at the beginningof theyear		1 73	1 ,290
Amount released to income earned from charitable activities		(1 73)	(1 ,290)
Amount deferred in year		149	1 73
Deferred income at the end of the year		149	1 73
(b) Amounts falling due after more than oneyear				I
Net obligations under bank loan is as follows:
between one and two years		0	0
between two to five years		0	0
over five years		0	0
		0	0

Financial s t a teme n t s

rnid.org.uk

Notes to the Financial Statements

Note 1 5. Contingent assets - legacies

The Trustees have been notified that the Cha rity is a beneficiary of a nu mber of estates for which the amounts to be paid to the Cha rity have not yet been confirmed. In view of the u ncerta inty over the amounts that may be received, the Trustees have concluded that the conditions for recognition of these legacies have not yet been met and accordingly these legacies are not reflected in these Financial Statements. Provisional estimates indicate a potentia l va lue of these legacies of £7.7m (2022: £7m).

Note 1 6. Analysis of group net assets between funds

Fund balances at 31 March 2023 are represented by:	Unrestricted	Restricted	Endowment	Total funds
	funds	funds	funds	2023
	(£'000)	(£'000)	(£'000)	(£'000)
Intangible fixed assets	922	0	0	922
T ngible fixed assets	21 2	0	0	21 2
Current assets	4,308	1 ,335	68	5,71 1
Current liabilities	{2,059)	0	0	(2,059)
Provision for liabilities and charges	(29)	0	0	(29)
Group net assets	3,354	1,335	68	4,757
Fund balances at 31 March 2022 are represented by:	Unrestricted	Restricted	Endowment	Total funds
	funds	funds	funds	2022
	(£'000)	(£'000)	(£'000)	(£'000)
Intangible fixed assets	51 1	0	0	51 1
T ngible fixed assets	229	0	0	229
Current assets	6,281	1 ,586	68	7,935
Current liabilities	(3,494)	(6)	0	(3,500)
Provision for liabilities and charges	(1 1 7)	0	0	(1 1 7)
Group net assets	3,41 0	1,580	68	5,058

Note 1 7. Provision for liabilities

	Balance 31	Charged to	Spent	Balance 31
	March 2022	income and		March 2023
		expenditure
	(£'000)	(£'000)	(£'000)	(£'000)
Provisions for dilapidations	1 1 7	(88)	0	29

As pa rt of the Charity's property leasing arrangements there is an obligation to repair damages, on certai n properties, incurred during the l ife of the lease, such as wear and tea r. The cost is charged to the statement of fi nancial activities as the obl igation a rises. The provision is expected to be util ised as the leases termi nate.

R NID Annual report and accounts 2022/23

81

Notes to the Financial Statements

Note 1 8. Pensions - Group and Charity

RNID operates a fu nded pension scheme in the U K (the 'Scheme'). The Scheme has a Defined Benefit Section, and previously a relatively smal l Defi ned Contribution Section where a l l benefits were tra nsfered to a new MasterTrust a rrangement with ef f ect from 1 August 201 8. Pension benefits in the Defi ned Benefit Section are related to the members' fi nal sa lary at retirement (or earlier if they leave the Scheme before reti rement) and their length of service. Accrua l of benefits under the Defi ned Benefit Section of the Scheme ceased with ef f ect from 31 March 201 0.

The Scheme Trustees are responsible for the operation and governance of the Scheme, including making decisions on the Scheme's funding and investment strategies in conjunction with RNID. RNID is req uired to meet any additional fu nding pay­ ments that may be necessa ry as assessed by a formal scheme funding va l uation every three yea rs. The most recent scheme fu nding val uation as at 31 March 2021 revealed a deficit and RNID agreed to make additional contributions to the Scheme to remove this deficit and meet expected Scheme expenses. Contributions of £1 .29m were required for the year ending 31 March 2023 and £1 .33m per annum for the period 1 Apri l 2023 to 31 October 2030.

An actuarial va l uation of the Scheme was ca rried out at 31 March 2023 by a qualified independent actua ry, based on mem ber­ ship data as at 31 March 2021 but amended to make a n approximate allowance for benefit outgo and member movements to 31 March 2023.

Contributions to the Scheme for the year beginning 1 April 2023 a re expected to be £1 ,328,000. Except where stated other­ wise, the remainder of this FRS 1 02 pensions note relates only to the Defi ned Benefit Section of the Scheme.

The major assu mptions used by the actuary we re (in nominal terms) as fo llows:

I		As at 31 /03/2023	As at 31 /03/2022
	Disco unt rate	4.80%	2.60%
	Inflation assu mption (RPI)	3.40%	4.00%
	Future LPI pension increases	3.30%	3.80%
	Reval uation in deferment (RPI)	3.40%	4.00%
	Assu med_l_ife expecta ncies on retirement at age 65 are:	As at	As at
		31 /03/2023	31 /03/2022
	Retiring today - Males	21 .3	21 .3
	Retiring today - Females	23.2	23.4
	Retiring in 20 years time - Males	22.6	22.6
	Retiring in 20 years time - Fe males	24.7	24.9

The fair value of the Scheme's assets, which are not intended to be rea lised in the short term and may be subject to significant change before they are realised, and the present va lue of the Scheme's liabil ities, which a re derived for cash flow projections over long periods and thus inherently uncertain, were:

Fin a nci al st a tements

rnid.org.uk

Notes to the Financial Statements

Note 1 8. Pensions - Group and Charity

I		Va lue**_a_t **	Va lue**_a_t **
		31/03/2023	31/03/2022
		(£'0005)	(£'0005)
	Equ ity	9,795	1 5,622
	Structured equity	1 1 ,045	1 6,025
	Fixed Interest	32,779	29,421
	Index Linked Gilts	1 2,01 1	8,995
	Lia bil ity Hedging	(1 4,045)	(2,382)
	Currency Hedging	3	(1 00)
	Insured An nuities	445	567
	Property	1 ,974	2,338
	Cash	2,235	4,1 29
	Alternatives	3,21 1	5,989
	Fa ir va lue of Scheme_a_ssets	59,453	80,604
	The_a_ctua l return on_a_ssets over the period w_a_s:	(1 9,465)	970

None o f the assets o f the Scheme are invested in RNID' own f inancial instru ments and none o f the assets a re properties or other assets used by RNID.

Present value of funded obligations	55,852	77,450
Fair va lue ofScheme assets	59,453	80,604
Surplus/(deficit) in funded scheme	3,601	3,1 54
Present value ofunfunded obl igations	0	0
Unrecognised actuarial gains (losses)	0	0
Surplus/(deficit) infunded scheme	3,601	3,1 54
Adjustment in respect ofasset ceiling and minimumfunding req uirement	(3,601 )	(3, 1 54)
Net_a_ssetI(lia bility) in ba la nce sheet	0	0
Reconcili_a_tion of openinga nd closing ba la nces of the present va lue	31/03/2023	31/03/2022
of the defined benefit oblig_a_tion
	(£'0005)	(£'0005)
Benefit obl igation at beginning ofyear	77,450	79,1 1 2
Current service cost	0	0
Interest cost	1 ,980	1 ,474
Contributions by Scheme participants	0	0
Actuarial (gains)/losses	(20,963)	(98)
Benefits paid	(2,61 5)	(3,038)
Past service cost	0	0
Settlements	0	0
Business combinations	0	0
Exchange rate	0	0
Benefit oblig_a_tion_a_t end of yea r	55,852	77,450

RN I D Annual report and accounts 2022/23

83

Notes to the Financial Statements

Note 1 8. Pensions - Group and Charity

		Va lue at l	Va lue at
Reconciliation of opening and closing bala nces of the fa ir va lue	of	31 /03/2023	31/03/2022
Scheme assets		(£'000s)	(£'000s)
Fa ir va lue of Scheme assets at beginning of yea r		80,604	75,945
Interest income on Scheme assets		2,074	1 ,478
Return on assets, excl uding interest income		(21 ,539)	(508)
Contri butions by employers		1 ,292	7,1 31
Contri butions by Scheme pa rticipa nts		0	0
Benefits paid		{2,61 5)	{3,038)
Scheme administrative cost		(363)	(404)
Business combinations		0	0
Settlements		0	0
Exchange rate		0	0
Fair va lue of Scheme assets at end of yea r		59,453	80,604
The amou nts recog nised in profit or loss:		31 /03/2023	31/03/2022
		(£'000s)	(£'000s)
Service cost - including cu rrent and past service costs, and settlements		0	0
Service cost - administrative cost		363	404
Net interest on the net defined benefit liability		0	(4)
Total expense		363	400
	-
Amount recognised in Statement of Financial Activities (SoFA):		31/03/2023	31/03/2022
		(£'000s)	(£'000s)
Actuarial (ga ins)/losses on the liabilities		(20,963)	(98)
Return on assets, excl uding interest income		21 ,539	508
Changes in the effect of the asset ceiling excl uding interest income		447	3,1 54
Total actua rial (gai n)/loss to be shown in SoFA		1 ,023	3,564
Sensitivity ana lysis
A sensitivity analysis of the principal assu mptions used to measure	the	Change in assumption	Im pact on scheme
scheme liabilties			liabilities
			31 /03/2023
Discount rate		Increase by 0.25%	Decrease by £1 .6m
Rate of inflation (RPI)		Increase by 0.25%	Increase by £0.8m
Assumed life expecta ncy at age 65		Increase by 1 yea r	Increase by £2.6m

Financial statements

rnid.org.uk

Notes to the Financial Statements

Note 19. Statement of funds - restricted and endowment funds

The pu rposes of these fu nds are explained on pages 86-88
Restricted	Balance 1 April	Income	Expenditure	Balance 31
	2022			March 2023
	(£'000)	(£'000)	(£'000)	(£'000)
Sussex Deaf Association	406	0	0	406
Scotland	1 82	79	(87)	1 74
Online hearing check and self-service tool	0	93	0	93
Hear to Inform and Support National Lottery Fund	1 1 6	40	(65)	91
Jobsense	1 03	366	(391 )	78
G1 01 U n iv of Sussex	61	0	0	61
G1 02 Dr Carlyon - Ca mbridge	60	0	0	60
RNID Near You - Scotland	0	56	(22)	34
Harlow Trust Fund	28	0	0	28
Legacy South West reg ion	27	0	0	27
Access to Health Sa lford	24	0	0	24
Restricted legacy (purpose under discussion)	1 9	4	0	23
Legacy Leeds	27	0	(5)	22
Summer Studentships 2022	20	0	0	20
S56 Prof Ma rcotti U n iversity of Sheffield	0	1 8	0	1 8
Devon & Cornwa l l	1 7	0	0	1 7
Employment in Hampshire	1 4	0	0	14
Com mun ity Navigator Project	1 3	0	0	1 3
Hear For Welfare	1 2	0	0	1 2
S47 Dr Du - Brunel U n iversity	1 1	0	0	1 1
Manchester Hear to Help	1 1	0	0	1 1
Glasgow Employment	1 1	0	0	1 1
Salford CCG Innovation Fund	1 0	0	0	1 0
North of Tyne Hear t o Help	1 0	0	0	1 0
S61 The Gala nth us Trust	0	5	0	5
Wolfson Foundation	0	50	(49)	1
Hear to Help Birmingham	25	0	(24)	1
Live Wel l with Hearing Loss	4	21 3	(21 6)	1
BIES M RC Research gra nt*	0	353	(353)	0
Biomedical research	20	67	(87)	0
G1 00 Prof Steel Discover Research Project	0	41	(41 )	0
Sal isbury H2H, H2M and Outreach	0	29	(29)	0
G1 05 Warren Research Project	0	58	(58)	0
Loca l ities NI - DoH G rant	0	22	(22)	0
Doetzlhofer's Research Project	0	20	(20)	0
Ti nnitus Research	69	1 8	(87)	0
Trusts and Lottery	0	6	(6)	0
Inclusion Programme	0	1 4	(1 4)	0
G96 Dr Shekhawat Fl inders U niversity Rosetrees Trust	0	1 8	(9)	9
Centra l Region Development Officer	0	8	(8)	0

RN I D Annual report and accounts 2022/23

85

Notes to the Financial Statements

Note 1 9. Statement of funds - restr i cted and endowment funds

The pu rposes of these funds are explained on pages 86-88
Glasgow ISS	0		2		(2)	0
S55 Prof King - U niversity of Oxford	1 3		0		(1 3)	0
RNID/Masonic Cha ritable Foundation Studentship	8		0		(8)	0
Award - Dr Sed ley - Newcastle U niversity
G91 Al lman Resea rch	0		1 3		(1 3)	0
G97 M ichalski Resea rch	0		23		(23)	0
G 1 04 Dawson Research	0		31		(31 )	0
G 1 07 Cheng Resea rch	0		35		(35)	0
PA27 Zak Research	0		30		(30)	0
PA28 Jeng Research	0		30		(30)	0
S54 Bance Reseach	0		8		(8)	0
S59 Sed ley Resea rch	0		1 3		(1 3)	0
T1 O Sa nta Maria Research	0		42		(42)	0
T1 2 de Vrieze Research	0		43		(43)	0
Other restricted fu nds	259		(1 89)		(20)	50
	1 ,580		1 ,659		(1 ,904)	1 ,335
Endowed							I
The Wennington Cha rity RF	68		0		0	68
Endowed Funds	68		0		0	68
Total Restricted and Endowed Funds	1 ,648	1	1 ,659	1	**(1 .904)I **	1 ,403

*Governme nt-fu nded

Financial statements

rnid.org.uk

Notes to the Financial Statements

Note 19. Statement of funds - restricted and endowment funds

Sussex Deaf Association donation is restricted to the relief of persons residing in the counties of East and West Sussex and the City of Brighton and Hove who are deaf or hard of hearing. RNID merged with Sussex Deaf Association on 1 July 201 8.

General donations are restricted to use in Scotland.

A legacy restricted to funding in the South West region.

Access to Health Salford was set up and deliver a pilot project to improve awareness amongst GPs, healthcare professional; amid staff working in GP Practices and health centres of the barriers encountered by residents of Salford who are deaf or experience hearing loss.

Online hearing check and self-service tool - large grant from an anonymous trust to support the Online hearing check and self­ service tool on our website.

- A restricted legacy Currently reviewing projects for restriction.

For the use and benefit of the Leeds branch.

Hear to Inform and Support - National Lottery Community Funding for Devon and Cornwall to help people with hearing loss improve their confidence and knowledge on how to better manage their hearing loss.

Funding specifically for Summer studentships in 2022.

S56 Prof Marcotti University of Sheffield

is general funding for Biomedical research.

Jobsense is a EU funded project to support people into employment.

General restriction to support elderly people with hearing loss in Devon & Cornwall.

G101 University of Sussex grant for investigating ototoxicity.

General restriction to Employment services in Hampshire.

G102 Research Discovery grant at Cambridge for investigating changes in the hearing brain.

Community Navigator Project aims to develop creative approaches to reducing social isolation for older people in Greater Manchester.

Wolfson Foundation - capital funding for tablets in RNID Near You.

Restricted funding specific for RNID Near You - Scotland.

The Harlow Trust provides funding for people who are deaf or have hearing loss to participate in financial qualification courses.

The grant Hear For Welfare aims to reduce discrimination against people who share protected characteristics; reduce levels of hate crime; increase community participation, engagement and community cohesion; address imbalances in representation in all aspects and levels of public life.

RN I D Annual report and accounts 2022/23

87

Notes to the Financial Statements

Note 1 9. Statement of funds - restr i cted and endowment funds

S47 Dr Du - Brunel University is for the research to develop a new technique for cochlear implant procedures.

BIES Covid Medical research Council Research grant is for Covid Medical Research Charity Support funding.

Manchester Hear to Help is a volunteer-led service that provides hearing aid support on a one-to-one basis and drop-in settings in communities across Manchester.

To provide funding in Glasgow for improving the health, wellbeing and life skills of, and increasing access to information and services, for people who are deaf or have hearing loss.

Biomedical Research into treatments for hearing loss or tinnitus.

G100 Prof Steel Discover Research Project is looking into whether synaptic hearing loss can be reversed.

Salisbury H2H, H2M and Outreach is a general restriction for Salisbury.

Salford CCG Innovation fund is a grant provided to recruit a project co-ordinator to deliver support on hearing loss, including hearing screening and training for staff and volunteers across Sheltered Housing Schemes in Salford as response to our Hearing Matters report.

G105 Warren Research Project is a Discovery Research project titled: 'SMarTTER HeAR: Synergising Markers, Tests and Technologies to Enable Real-world Hearing in Alzheimer's and Related dementias', funded by the Sylvia Waddilove Charitable Trust.

General restriction to Hear to Help service in North of Tyne.

Localities NI - DoH Grant is a Department of Health N I Core Grant is funding towards the salary for N I Localities.

S61 The Galanthus Trust is for the PhD research studentship at UCL.

Doetzlhofer's Research Project is a Discovery Research Grant looking to advance our ability to re-grow lost hair cells.

Wolfson Foundation - capital funding for tablets in RN I D Near You.

General funding for research into tinnitus.

General restriction to Hear to Help service in Birmingham.

Trusts and Lottery is for the salary of the North England Development officer.

LiveWell is a project which provides specialist support in Wales to deaf people and those with hearing loss and tinnitus.

Groundwork Foundation grant towards the Inclusion Programme.

Financial statements

rnid.org.uk

Notes to the Financial Statements

Note 1 9. Statement of funds - restricted and endowment funds

G96 Dr Shekhawat Flinders University

Rosetrees Trust is a Discovery Research project titled: 'Does neuromodulation have what it takes to silence tinnitus for the long-term?' and is fully funded by Rosetrees Charitable Trust.

G107 Cheng is funding for a research project to develop new aminoglycoside antibiotics that do not cause hearing loss as a side effect, co­ funded by the Cystic Fibrosis Trust.

Central Region Development Officer is funding for the Central Region Development Officer salary.

PA27 Zak is funding for a research project to better understand how cochlear hair cells develop in the inner ear, co-funded by the Dunhill Medical Trust.

Glasgow ISS is funding for the Towards the Hear to Help Service in Scotland.

PA28 Jeng is funding for a research project to identify ways to treat age-related hearing loss, co-funded by the Dun hill Medical Trust.

S55 King fund is Biomed research project at Oxford University.

PhD studentships on finding an objective measure for tinnitus (S57) and understanding how mitochondria are involved in hearing loss (S60).

G91 Allman is funding for a research project investigating whether brain inflammation underlies the link between hearing loss and dementia, co-funded by Alzheimer's Research UK.

S54 Bance is funding for a research project to find ways to reduce damage to the inner ear during cochlear implant surgery, co-funded by Cochlear Ltd.

S59 Sedley is funding for a research project investigating changes in the brain linked to tinnitus, co-funded by Tinnitus UK.

T1 0 Santa Maria is funding for a research project to develop a new approach to treating chronic ear infections, co-funded by Fondation pour !'Audition.

G97 M ichalski is funding for a research project to investigate whether blood supply to the brain underlies the link between hearing loss and dementia, co-funded by Alzheimer's Research UK.

T1 2 de Vrieze is funding for a research project to develop a gene therapy to prevent a form of inherited adult-onset hearing loss co-funded by Fondation pour !'Audition.

G104 Dawson is funding for a research project to investigate if there is a genetic link between hearing loss and dementia, co-funded by Alzheimer's Research UK.

Other restricted funds comprises 23 restricted funds providing income in support of RNID activities.

RNID Annual report and accounts 2022/23

89

Notes to the Financial Statements

Note 20. Ca p ita l co m m itme nts

	2023	2022
	(£'000)	(£'000)
Contracts fo r futu re ca pita l expend itu re not provided in the Financial	0	0
Statements - property, plant and equi pment

Note 21 . Operati ng leases

As of 31 March 2023, RNID had a tota l va lue of minimum futu re lease payments as set out below:	As of 31 March 2023, RNID had a tota l va lue of minimum futu re lease payments as set out below:
Payments due	2023	2022
	(£'000)	(£'000)
With in one yea r	86	427
Between one and fiveyears	1 72	426
	258	853

Note 22. Notes to the cash flow statement

I			2023	2022
			(£'000)	(£'000)
	Net expend itu re fo r the reporting yea r (as per the state ment of fi nancial		722	1 ,276
	activities)
	Adjustments for:
	Depreciation charge fo r the year on ta ngible assets		49	1 41
	Amortisation charge fo r intangible assets		1 9	43
	Interest paid		7	32
	Interest/d ividend received		(8)	(1 )
	Gain on disposal of intangible/tangible assets		1 44	2,485
	Decrease in stock		0	0
	Decrease in debtors		59	1 ,61 4
	Decrease in cred itors		(1 ,441 )	(1 ,234)
	(Decrease)/i ncrease in non-cu rrent long-term loan		0	(1 ,949)
	Decrease in provisions for liabilities and charges		(88)	(1 73)
	Pensions reserve fu nding deficit movements		(1 ,023)	(6,731 )
	Net cash used in/(generated from) operating activities		(1 ,560)	(4,497)
	Ana lysis of cash and cash eq uiva lents	At 1 April	Cashflows	At 31 March 2023
		2022
		£'000	£'000	£'000
	Cash at bank and in hand	6,5 1 4	(2,1 65)	4,349

Financial statements

rnid.org.uk

Notes to the Financial Statements

Note 23. Related party transactions

Mark Atkinson is the Chief Executive (appointed in October 201 8) and is also Director of Habinteg Housing Association Ltd (appointed in Jan-20). There was £5,772 refund to the housing association (2022: £1 5, 1 45 charge for fees).

Lindsay Foster is a Charity Trustee (appointed in August 201 8) and is also the Executive Director of Signature (trading arm of CACPD). There was £4,653 charged for agency fees, training and attendance at conferences (2021 : £1 ,998).

We are RNID: the nationa l c harity supporting the 12 mi ll ion peop l e in the U K w ho are deaf, have hearing l oss or tinnitus.

Together, w e w i ll end the dis c rimination fa c ed by our c ommunities, he l p peop l e hear better no w and fund w or l d­ cl ass resear c h to restore hearing and si l en c e tinnitus.

If you or someone close to you are deaf, or have hearing loss or tinnitus and need free confidential and impartial information and support, contact RNI D . We are open 8:30am to 5.00pm, Monday to Friday.

• Chat to us on the RNID w ebsite: www.rnid.org.uk

• �

• t [Ca][ll] [: ][0808 808 0123 ]

• Emai l : [e-mail]

• Book a BSL video c a ll via our partners at Sign Live: create an account at the Sign live website or download the

• !.J' • Sign live app for Android or the Sign live app for iOS

• SMS/text: 07360 268988

• [Re][l] [ay UK: ][18001 then 0808 808 0123 ]

• Write: RNID, York House, Wetherby Road, Long Marston,

• �- York ,YO26 7NH

JOIN US rnid {p

@rnid X_

@ @rnid_uk

RN[Supporting people ] who are deaf, have I :o hearing loss or tinnitus

RNID is the trading name of The Royal National Institute for Deaf People.

A registered charity in England and Wales (207720) and Scotland (SC038926).