This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.
2025-12-31-accounts
| Trustees' Report |
1 to 9 |
| Reference and Administrative Details |
9 |
| Statement of Trustees' Responsibilities |
10 |
| Independent Examiner's Report |
11 |
| Statement of Financial Activities |
12to 13 |
| Balance Sheet |
14 |
| Notes to the Financial Statements |
15to 27 |
| Major Clients |
Year 2025 |
Year 2024 |
NHS Cornwall
Isle ofScilly ICB |
£79,634 |
£66,116 |
| NHS Devon ICB |
£22,039 |
£35.271 |
| Royal Corinvall HospitalTrust |
£55,910 |
£39,539 |
| CornwallPartnership Foundation Trust |
£_12.103 |
£6,398 |
| Risk Description |
Impact |
Mitigation |
Owner |
| Income— FILC relies on |
Lackofincomewill have |
Continueto monitor |
Chief Executive Officer |
| four major clients for |
long term impactofthe |
developments within the |
|
| 80%ofincome. |
viability of the Charity. |
NHS_ |
|
| Lack ofCashflow. |
Lackoffunds to meet the |
Micro -manage the debtor's |
Finance Officer |
|
Charity's liabilities. |
ledger. |
|
| Cyberattacked on the |
Disclosureofinformation |
Anti-virus software and |
Finance Officer |
| Charity's Information |
leadingto scams and |
secure password |
|
| systems. |
possible fraud. |
management. |
|
| Referenceand Adminis |
trative Details |
| Chairman |
T Spivey |
| OtherTrustees |
R A Fitzsimmons |
|
P Cale |
|
R Margetts |
|
R Cranage |
|
R Fisher |
|
S Wardle |
|
J Ninnis |
|
J Hocking (resigned 24 October 2025) |
| Charity RegistrationNumber |
218341 |
| Principal Office |
Hearing Loss Cornwall |
|
3 Walsingham Place |
|
Truro |
|
Cornwall |
|
TR1 2RP |
| IndependentExaminer |
Francis Clark LLP |
|
Lowin House |
|
Tregolls Road |
|
Truro |
|
Cornwall |
|
TR1 2NA |
|
|
Unrestricted |
Restricted |
Total |
|
|
funds |
funds |
2025 |
|
Note |
£ |
£ |
£ |
| Income and Endowments from: |
|
|
|
|
| Donations and legacies |
2 |
14,319 |
- |
14,319 |
| Charitable activities |
3 |
187,649 |
- |
187,649 |
| Investment income |
4 |
9,951 |
- |
9,951 |
| Total income |
|
211,919 |
- |
211,919 |
| Expenditureon: |
|
|
|
|
| Charitable activities |
5 |
(209,715) |
(5,434) |
(215,149) |
| Total expenditure |
|
(209,715) |
(5,434) |
(215,149) |
| Gains/losses on investment assets |
|
(4,440) |
- |
(4,440) |
| Net expenditure |
|
(2,236) |
(5,434) |
(7,670) |
| Net movement in funds |
|
(2,236) |
(5,434) |
(7,670) |
| Reconciliation of funds |
|
|
|
|
| Total funds brought forward |
|
248,782 |
24,675 |
273,457 |
| Total funds carried forward |
18 |
246,546 |
19,241 |
265,787 |
RecognisedGains and Losse |
s) |
|
|
|
|
|
Unrestricted |
Restricted |
Total |
|
|
funds |
funds |
2024 |
|
Note |
|
£ |
|
| Incomeand Endowments from: |
|
|
|
|
| Donations and legacies |
2 |
17,253 |
20,000 |
37,253 |
| Charitable activities |
3 |
171,202 |
|
171,202 |
| Investment income |
4 |
9,694 |
|
9,694 |
| Total income |
|
198,149 |
20,000 |
218,149 |
| Expenditureon: |
|
|
|
|
| Charitable activities |
5 |
(197,962) |
(7,799) |
(205,761) |
| Total expenditure |
|
(197,962) |
(7,799) |
(205,761) |
| Gains/losses on investment assets |
|
4,237 |
|
4,237 |
| Net income |
|
4,424 |
12,201 |
16,625 |
| Gross transfers between funds |
|
(3,282) |
3,282 |
|
| Net movement in funds |
|
1,142 |
15,483 |
16,625 |
| Reconciliation offunds |
|
|
|
|
| Total funds brought forward |
|
247,640 |
9,192 |
256,832 |
| Total funds carried forward |
18 |
248,782 |
24,675 |
273,457 |
Balance Sheet
31 December2025 |
|
|
|
|
|
2025 |
2024 |
|
Note |
|
|
| Fixed assets |
|
|
|
| Tangible assets |
11 |
454 |
1,138 |
| Investments |
12 |
219,474 |
223,914 |
|
|
219,928 |
225,052 |
| Currentassets |
|
|
|
| Debtors |
13 |
19,118 |
22,146 |
| Cash at bank and in hand |
14 |
35,460 |
33,595 |
|
|
54,578 |
55,741 |
| Creditors: Amounts falling due within one year |
15 |
(8,719) |
(7,336) |
| Netcurrent assets |
|
45,859 |
48,405 |
| Net assets |
|
265,787 |
273,457 |
| Funds ofthe charity: |
|
|
|
| Restricted income funds |
|
|
|
| Restricted funds |
18 |
19,241 |
24,675 |
| Unrestricted income funds |
|
|
|
| Unrestricted funds |
|
246,546 |
248,782 |
| Total funds |
18 |
265,787 |
273,457 |
|
Unrestricted |
|
|
|
funds |
Restricted |
Total |
|
General |
funds |
funds |
|
£ |
£ |
£ |
| Donations and legacies; |
|
|
|
| Donations from individuals |
14,319 |
|
14,319 |
| Total for 2025 |
14,319 |
|
14,319 |
| Total for 2024 |
17,253 |
20,000 |
37,253 |
3
Income from charitable activities |
|
|
|
Unrestricted |
|
|
funds |
Total |
|
General |
funds |
|
£ |
£ |
| Communications Support |
185,166 |
185,166 |
| Deaf Awareness Training |
520 |
520 |
| Speech to Text |
1,963 |
1,963 |
| Total for 2025 |
187,649 |
187,649 |
| Total for 2024 |
171,202 |
171,202 |
4
Investmentincom |
e |
|
|
|
|
|
|
|
|
Unrestricted |
|
|
|
|
|
funds |
Total |
|
|
|
|
General |
funds |
|
|
|
|
£ |
£ |
| Other income from fixed asset investments |
|
|
|
9,951 |
9,951 |
| Total for 2025 |
|
|
|
9,951 |
9,951 |
| Total for 2024 |
|
|
|
9,694 |
9,694 |
5
Expenditure on charitable activities |
|
|
|
|
|
|
|
Unrestricted |
|
|
|
|
|
funds |
Restricted |
Total |
Total |
|
|
General |
funds |
2025 |
2024 |
|
Note |
£ |
£ |
£ |
£ |
| Interpreterscosts |
|
99,259 |
- |
99,259 |
100,765 |
| Speechto Text |
|
1,594 |
3,300 |
4,894 |
4,905 |
| Advocacy Support |
|
7,477 |
1,969 |
9,446 |
6,207 |
| Basic BSL Course |
|
- |
- |
- |
1,017 |
| Allocated support |
|
|
|
|
|
| costs |
6 |
101,385 |
165 |
101,550 |
92,867 |
|
|
209,715 |
5,434 |
215,149 |
205,761 |
|
|
|
|
|
Premises |
|
|
|
|
|
|
|
costs |
Other |
|
|
Governance |
Information |
Staff |
Admin |
including |
support |
Total |
|
costs |
technology |
costs |
costs |
depreciation |
costs |
2025 |
|
£ |
£ |
£ |
£ |
£ |
£ |
£ |
| Welfare and |
|
|
|
|
|
|
|
| education |
4,336 |
436 |
68,848 |
3,197 |
22,537 |
2,196 |
101,550 |
|
|
|
|
|
Premises |
|
|
|
|
|
|
|
costs |
Other |
|
|
Governance |
Information |
Staff |
Admin |
including |
support |
Total |
|
costs |
technology |
costs |
costs |
depreciation |
costs |
2024 |
|
£ |
£ |
£ |
£ |
£ |
£ |
£ |
| Welfare and |
|
|
|
|
|
|
|
| education |
1,549 |
354 |
66,713 |
3,388 |
18,940 |
1,923 |
92,867 |
| Net outgoing/(incoming) resources for the year include |
: |
|
|
2025 |
2024 |
|
£ |
£ |
| Operating leases- other assets |
10,000 |
10,000 |
| Depreciation of fixed assets |
684 |
895 |
| Independent Examiner's fee |
4,185 |
1,422 |
9
Staff costs
The aggregate payroll costs were as follows: |
|
|
|
2025 |
2024 |
|
£ |
£ |
| Staff costs during the year were: |
|
|
| Wages and salaries |
67,693 |
65,493 |
| Pension costs |
1,155 |
972 |
|
68,848 |
66,465 |
The monthly average number of persons (inclu
by the charity during the year expressed as full |
ding senior management / leadership team
time equivalents was as follows: |
) employed |
|
2025 |
2024 |
|
No |
No |
| Administration |
3 |
3 |
| 11 Tangiblefixed assets |
|
|
|
|
Furniture and |
Computer |
|
|
equipment |
equipment |
Total |
|
£ |
£ |
£ |
| Cost |
|
|
|
| At 1 January 2025 |
2,829 |
10,316 |
13,145 |
| At 31 December 2025 |
2,829 |
10,316 |
13,145 |
| Depreciation |
|
|
|
| At 1 January 2025 |
2,199 |
9,808 |
12,007 |
| Charge for the year |
176 |
508 |
684 |
| At 31 December 2025 |
2,375 |
10,316 |
12,691 |
| Net bookvalue |
|
|
|
| At 31 December 2025 |
454 |
|
454 |
|
|
- |
|
| At 31 December 2024 |
630 |
508 |
1,138 |
| 12 Fixed asset investments |
|
|
|
|
|
2025 |
2024 |
|
|
£ |
£ |
| Other investments |
|
219,474 |
223,914 |
| Other investments |
|
|
|
Listed |
|
|
investments |
Total |
|
£ |
£ |
| Cost or Valuation |
|
|
At
1 January 2025 |
223,914 |
223,914 |
| Revaluation |
(4,440) |
(4,440) |
| At 31 December 2025 |
219,474 |
219,474 |
| Net book value |
|
|
| At 31 December 2025 |
219,474 |
219,474 |
| At 31 December 2024 |
223,914 |
223,914 |
| 13 Debtors |
|
|
|
2025 |
2024 |
|
£ |
£ |
| Trade debtors |
10,111 |
13,159 |
| Prepayments |
4,007 |
3,987 |
| Other debtors |
5,000 |
5,000 |
|
19,118 |
22,146 |
| 14 Cash and cash equivalents |
|
|
|
2025 |
2024 |
|
£ |
£ |
| Cash on hand |
21 |
48 |
| Cash at bank |
29,765 |
23,291 |
| Short-term deposits |
5,674 |
10,256 |
|
35,460 |
33,595 |
| 15 Creditors: amounts falling due within one year |
|
|
|
2025 |
2024 |
|
£ |
£ |
| Trade creditors |
4,420 |
4,571 |
| Other taxation and social security |
187 |
286 |
| Other creditors |
264 |
179 |
| Accruals |
3,848 |
2,300 |
|
8,719 |
7,336 |
| Total future minimum lease payments under non-can |
cellable operating leases are as follow |
s: |
|
2025 |
2024 |
|
£ |
£ |
| Landand buildings |
|
|
| Within one year |
10,000 |
3,333 |
| Between one and five years |
40,000 |
- |
| After five years |
3,333 |
- |
|
53,333 |
3,333 |
| 18 Funds |
|
|
|
|
|
|
|
|
|
Other |
Balance at 31 |
|
Balance at 1 |
Incoming |
Resources |
recognised |
December |
|
January2025 |
resources |
expended |
gains/(losses) |
2025 |
|
£ |
|
£ |
|
£ |
| Unrestrictedfunds |
|
|
|
|
|
| General |
|
|
|
|
|
| General |
168,782 |
211,919 |
(209,715) |
(4,440) |
166,546 |
| Designated |
|
|
|
|
|
| Contingency |
|
|
|
|
|
| reserve |
80,000 |
|
|
|
80,000 |
| Total unrestricted |
|
|
|
|
|
| funds |
248,782 |
211,919 |
(209,715) |
(4,440) |
246,546 |
| Restricted funds |
|
|
|
|
|
| General project |
|
|
|
|
|
| costs |
308 |
|
(78) |
|
230 |
| Clare Milne |
6,269 |
|
(116) |
|
6,153 |
| National Lottery |
18,098 |
|
(5,240) |
|
12,858 |
| Total restricted |
|
|
|
|
|
| funds |
24,675 |
|
(5,434) |
|
19,241 |
| Total funds |
273,457 |
211,919 |
(215,149) |
(4,440) |
265,787 |
| Year Ended 31 |
Decembe |
r2025 ( |
continued |
) |
|
|
|
|
|
|
|
|
Balance at |
|
Balance at |
|
|
|
Other |
31 |
|
1 January |
Incoming |
Resources |
|
recognised |
December |
|
2024 |
resources |
expended |
Transfers |
gains/(losses) |
2024 |
|
£ |
£ |
£ |
£ |
£ |
£ |
| Unrestricted funds |
|
|
|
|
|
|
| General |
|
|
|
|
|
|
| General |
167,640 |
198,149 |
(197,962) |
(3,282) |
4,237 |
168,782 |
| Designated |
|
|
|
|
|
|
| Contingency |
|
|
|
|
|
|
| reserve |
80,000 |
|
|
|
|
80,000 |
| Total unrestricted |
|
|
|
|
|
|
| funds |
247,640 |
198,149 |
(197,962) |
(3,282) |
4,237 |
248,782 |
| Restricted |
|
|
|
|
|
|
| General project |
|
|
|
|
|
|
| costs |
328 |
|
(20) |
|
|
308 |
| Clare Milne |
8,864 |
- |
(5,875) |
3,282 |
|
6,271 |
| National Lottery |
- |
20,000 |
(1,902) |
|
|
18,098 |
| Total restricted |
|
|
|
|
|
|
| funds |
9,192 |
20.000 |
(7,797) |
3,282 |
|
24,677 |
| Total funds |
256,832 |
218,149 |
(205,759) |
|
4,237 |
273,459 |
| 19 Analysis of net assets betw |
een funds |
|
|
|
|
|
|
|
Total funds |
|
|
|
|
at 31 |
|
Unrestricted funds |
|
Restricted |
December |
|
General |
Designated |
funds |
2025 |
|
£ |
£ |
£ |
£ |
| Tangible fixed assets |
454 |
- |
- |
454 |
| Fixed asset investments |
219,474 |
|
- |
219,474 |
| Current assets |
(44,663) |
80,000 |
19,241 |
54,578 |
| Current liabilities |
(8,719) |
- |
- |
(8,719) |
| Total net assets |
166,546 |
80,000 |
19,241 |
265,787 |
|
|
|
|
Total funds |
|
|
|
|
at 31 |
|
Unrestricted funds |
|
Restricted |
December |
|
General |
Designated |
funds |
2024 |
|
£ |
£ |
£ |
£ |
| Tangible fixed assets |
1,138 |
- |
|
1,138 |
| Fixed asset investments |
223,914 |
- |
- |
223,914 |
| Current assets |
(48,934) |
80,000 |
24,675 |
55,741 |
| Current liabilities |
(7,336) |
|
- |
(7,336) |
| Total net assets |
168,782 |
80,000 |
24,675 |
273,457 |