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|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|
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|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|
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|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.||
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|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|
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|||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|
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|
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|
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|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|
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||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|
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|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|
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|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|
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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|
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||||||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|
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|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|
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|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|
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|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|
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|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|
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|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|
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|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|
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|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|
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|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|
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|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|
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