**COMPANY REGISTRATION NUMBER: 01477997 CHARITY REGISTRATION NUMBER: 279523**
# **Cued Speech UK Limited Charitable Company Limited by Guarantee Unaudited Financial Statements 31 March 2022**
## **THOMAS WESTCOTT LLP**
Chartered Accountants Petitor House Nicholson Road Torquay Devon TQ2 7TD
## **Cued Speech UK Limited**
## **Charitable Company Limited by Guarantee**
## **Financial Statements**
## **Year ended 31 March 2022**
||**Page**|
|---|---|
|Trustees' annual report (incorporating the director's report)|**1**|
|Independent examiner's report to the trustees|**6**|
|Statement of financial activities (including income and||
|expenditure account)|**7**|
|Statement of financial position|**8**|
|Notes to the financial statements|**9**|
|**The following pages do not form part of the financial statements**||
|Detailed statement of financial activities|**21**|
|Notes to the detailed statement of financial activities|**22**|
**Cued Speech UK Limited**
## **Company Limited by Guarantee**
## **Trustees' Annual Report (Incorporating the Director's Report)**
## **Year ended 31 March 2022**
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2022.
## **Reference and administrative details**
**Registered charity name** Cued Speech UK Limited **Charity registration number** 279523 **Company registration number** 01477997 **Principal office and registered** The Boatshed **office** Steamer Quay Road Totnes Devon TQ9 5AL **The trustees**
Mrs W Burton Ms C Cottam (Retired 12 November 2021) Mrs T Kirwin - McGinley Mr K Orpin Miss C Hardy Mr P G Bowman Ms S C Elumba-Hill Mr G Allerton-Ross Mr M J Evans Mr P J Tuck (Retired 20 April 2021) Ms V Henry-Macklin (Appointed 10 February 2022) **Company secretary** Ms T Kirwin - McGinley and Mrs H W Burton **Independent examiner** Sean R Smith FCA on behalf of THOMAS WESTCOTT LLP Chartered Accountants Petitor House Nicholson Road Torquay Devon TQ2 7TD
**- 1 -**
**Cued Speech UK Limited**
## **Charitable Company Limited by Guarantee**
## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_
## **Year ended 31 March 2022**
## **Structure Governance and Management**
## **Organisational Structure**
The activities are governed by the Memorandum and Articles of Association. Charity members elect the Trustees who meet quarterly to oversee the work of the paid staff. At the end of the year there were 9 part-time employees, totalling 6 full time equivalents.
The Team consists of: -
- Henrietta Ireland – Executive Director
- Louise Creed – Business Manager
- Debbie Hawkes – Senior Administrator
- Cate Calder – Training Lead
- Mark Murton – Training co-ordinator
- Kathy Kenny – Lead Regional Family Advisor (South West region)
- Sagira Jetha – Regional Family Advisor Hertfordshire
- Kirsti – Regional Family Advisor South Wales (resigned from post 28th February 2022 and replaced by Julia Tomlinson April 2022)
- Carly Simpson – Regional Family Advisor North West
## **Investment Powers**
Under the Memorandum and Articles of Association, the Charity has the power to make any investment which the Directors see fit.
## **Risk Management**
The Trustees have assessed the major risks to which the Charity is exposed and in particular those that are affected by fluctuations in the financial position of the Charity and we are satisfied that systems are in place to mitigate the Charity’s exposure to major risk.
## **Cued Speech Definition**
Cued Speech is a visual/manual code for spoken languages that enables accurate lip reading. As a speaker says each word, they make handshapes near the face that replace the missing acoustic information for the deaf receiver.
## **CSUK Aim**
Our aim is to ensure that all deaf children and adults are given full access to English or their home language through Cued Speech regardless of hearing loss; with this they can develop their language and literacy skills to reach their full potential socially, emotionally and economically.
**- 2 -**
**Cued Speech UK Limited**
## **Charitable Company Limited by Guarantee**
## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_
## **Year ended 31 March 2022**
## **CSUK’s mission is to:**
- inform, train and support families free of charge to Cue their spoken languages.
- inform, train and support professionals using Cued Speech and signpost others to it.
- to gain recognition through social media, publicity, and advocacy with the people, services and commissioning bodies with whom Cued Speech is most relevant and where outcomes can be most effective.
Through these actions we want to ensure deaf children and adults avoid the negative and life-long cognitive impairment, social isolation and academic failure caused by language deprivation.
## **Statement of Rights**
A deaf child or adult has a fundamental right to:
- language and communication;
- receive a full education;
- succeed to their maximum potential regardless of disability;
- be safe.
These rights fit with the United Nations Convention on the Rights of the Child and are fundamental to the mission and aims of CSUK.
## **Statement of Aims**
Over the next 3 years, CSUK will continue to increase on the number of referrals of babies 0 – 4 through the development of referral pathways from NHS Trust Audiology Departments and the delivery of a specialist six week programme for newly diagnosed deaf babies, called Choices.
Over the next 3 years we will continue to promote CSUK literacy and language resources which enable deaf learners to access literacy and language in education and social settings through the use of digital technology including the Avatar Cassie I-Cue, and other resources under the heading of “Love Reading.” The intention is for CSUK to develop a trading arm, Cued Speech Trading, which will take revenue from the resources that are sold from the Love Reading range and which will then support the activities of the Charity.
## **Financial Review in Brief**
## **2021 – 2022**
CSUK started the financial year with low funds in the bank. Applications to Charitable Trusts had been delayed due to Covid and some funding streams such as Henry Smith, who funds our Regional Family Advisor posts, had come to the end of its term without the possibility to reapply until our final report to them was sent so that there was a hiatus in income of around 6 months.
With the approval of the Trustees, the Charity worked hard to raise income through funding applications in the first quarter and through the flexible furlough scheme for those staff that wished to be considered in the first and second quarters ending in September, this allowed time for applications to be processed while reducing expenditure. It was with great relief that a number of strategic applications were successful, Henry Smith, Foyle Foundation, Sylvia Adams Charitable Trust, and Garfield Western in addition to successful Standard Appeals. Project funding for Love Reading was also successful which meant that the Charity ended the financial year in a strong position.
**- 3 -**
**Cued Speech UK Limited**
## **Charitable Company Limited by Guarantee**
## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_
## **Year ended 31 March 2022**
## **Financial Review in Brief** _**(continued)**_
Looking ahead to 2022/23, CSUK will need to raise more funds to cover the expansion of their team and their resources.
Our solution is to drive forward a marketing and publicity campaign in order to generate public and commercial interest in our digital literacy resources. Our aim is for this to provide a secondary income for the Charity beyond funding applications to Trusts, which currently funds around 85% of our activities. Over-reliance on one income stream increases our vulnerability and we therefor feel that it is prudent to generate and develop alternative income sources.
## **Activities**
**In total for the year April 1[st] 2021 to end March 2022, we have delivered the following activities:**
- CSUK attended and presented at 11 online deaf-related events;
- Delivered 2 workshops;
- Delivered 4 group licenses for the CSUK 6-week Online Foundation Training;
- The CSUK Training Lead has delivered 30 Cue-Reading sessions;
- CSUK Regional Family Advisors have delivered our parent and child Cued Speech training and support package through 159 home visits and 140 Zoom virtual visits;
- CSUK Regional Family Advisors delivered 78 playgroup sessions for parents of deaf children;
- The CSUK Training Lead and the Lead Family Advisor supported 4 schools that are using CS with their children to access literacy; and
- The Lead Regional Family advisor delivered ‘Learn to Cue’ sessions at one school for 14 students.
**The CSUK core team developed and disseminated 16 Cued Speech Videos including:**
- 10 Learn-to-Cue videos including View It, Cue it and Mini Challenge Videos and Important Days;
- 2 Songs;
- 3 Stories; and
- 1 Educational video from a patron – Helen Willis.
## **Digital Data**
|Face book 2021 - 2022|Face book 2021 - 2022|||
|---|---|---|---|
|||||
|Total Reach|Total Engagements|Average Reach|Average Engagements|
|||||
|42421|5443|934.64|123.78|
|||||
|||||
|Instagram 2021 - 2022||Instagram 2020 - 2021||
|||||
|23 Videos and posts||43||
|||||
|425 Views||882||
|||||
|67 Likes||124||
|||||
**- 4 -**
**Cued Speech UK Limited**
## **Charitable Company Limited by Guarantee**
**Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_
## **Year ended 31 March 2022**
## **The Impact of Core Funds**
CSUK are a small team with only six full-time equivalent employees and yet we manage several projects and activities which meet the needs of our beneficiaries. This can only be achieved through successful team management, collaboration and efficient administration. Core funds support our administrative team to achieve this through managing family referrals and training referrals, updating our media platforms and reporting to our benefactors via the generation of newsletters and reports including the Annual Report and Impact Report.
Core funds supported CSUK to deliver projects and activities across the UK so that every deaf child has had the opportunity to have access to CS resources.
## **Conclusion.**
Our aspirational plans for growth will mean that we will need to increase our income by 70% in the next financial year if we are to achieve our aims and delivery. CSUK will need to be creative and focused around income generation while continuing to minimize our risks through financial planning with the Trustees. We have agreed with Trustees to only extend our capacity and delivery if we can assure that we have the funds to cover our aspirational growth.
## **Financial review**
## **Income**
Total income received in 2021/22 was £287,415, of which £284,108 was donated by charitable trusts, companies and individuals. The remaining £3,307 included tuition fees and charges, membership subscriptions and investment income.
## **Expenditure**
Total expenditure was £272,720.
## **Reserves**
Income exceeded expenditure by £14,695 resulting in increase in funds from £119,280 to £133,975, of which £64,241 is restricted to specific work.
The Association's policy is to hold a designated reserve of £20,000 and in addition, operating reserves equivalent to not less than three months' expenditure. The balances held at 31 March 2022 met that requirement.
## **Small company provisions**
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
The trustees' annual report was approved on .............................. and signed on behalf of the board of trustees by:
Ms C Hardy Chairperson
**- 5 -**
## **Cued Speech UK Limited**
## **Charitable Company Limited by Guarantee**
## **Independent Examiner's Report to the Trustees of Cued Speech UK Limited**
## **Year ended 31 March 2022**
I report to the trustees on my examination of the financial statements of Cued Speech UK Limited ('the charity') for the year ended 31 March 2022.
## **Responsibilities and basis of report**
As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act’).
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
2. the financial statements do not accord with those records; or
3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or
4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Sean R Smith FCA on behalf of THOMAS WESTCOTT LLP Chartered Accountants Independent Examiner
Petitor House Nicholson Road Torquay Devon TQ2 7TD
**- 6 -**
## **Cued Speech UK Limited**
## **Charitable Company Limited by Guarantee**
## **Statement of Financial Activities (including income and expenditure account)**
## **Year ended 31 March 2022**
||||**2022**||2021|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|||
|||funds|funds|**Total funds**|Total funds|
||**Note**|**£**|**£**|**£**|£|
|**Income and endowments**||||||
|Donations and legacies|**5**|38,617|245,491|**284,108**|262,657|
|Charitable activities|**6**|207|2,713|**2,920**|12,083|
|Investment income|**7**|387|–|**387**|–|
|||----------------------------|---------------------------------|---------------------------------|---------------------------------|
|**Total income**||39,211|248,204|**287,415**|274,740|
|||============================|=================================|=================================|=================================|
|**Expenditure**||||||
|Expenditure on charitable activities|**8,9**|737|271,983|**272,720**|286,682|
|||----------------------------|---------------------------------|---------------------------------|---------------------------------|
|**Total expenditure**||737|271,983|**272,720**|286,682|
|||============================|=================================|=================================|=================================|
|||----------------------------|---------------------------------|---------------------------------|---------------------------------|
|**Net income/(expenditure) and net**||||||
|**movement in funds**||38,474|(23,779)|**14,695**|(11,942)|
|||============================|=================================|=================================|=================================|
|Transfers between funds||(9,500)|9,500|_|_|
|||----------------------------|---------------------------------|---------------------------------|---------------------------------|
|**Net movements in funds**||28,974|(14,279)|14,695|(11,942)|
|**Reconciliation of funds**||||||
|Total funds brought forward||40,760|78,520|**119,280**|131,222|
|||----------------------------|---------------------------------|---------------------------------|---------------------------------|
|**Total funds carried forward**||69,734|64,241|**133,975**|119,280|
|||============================|=================================|=================================|=================================|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
**The notes on pages 9 to 19 form part of these financial statements.**
**- 7 -**
## **Cued Speech UK Limited**
## **Charitable Company Limited by Guarantee**
## **Statement of Financial Position**
## **31 March 2022**
|||**2022**||2021|
|---|---|---|---|---|
||**Note**|**£**|**£**|£|
|**Fixed assets**|||||
|Tangible fixed assets|**15**||**5,195**|4,254|
|**Current assets**|||||
|Stocks|**16**|**743**||743|
|Debtors|**17**|**3,709**||3,783|
|Cash at bank and in hand||**132,248**||117,550|
|||---------------------------------||---------------------------------|
|||**136,700**||122,076|
|**Creditors: amounts falling due within one year**|**18**|**7,920**||7,050|
|||---------------------------------||---------------------------------|
|**Net current assets**|||**128,780**|115,026|
||||---------------------------------|---------------------------------|
|**Total assets less current liabilities**|||**133,975**|119,280|
||||---------------------------------|---------------------------------|
|**Net assets**|||**133,975**|119,280|
||||=================================|=================================|
|**Funds of the charity**|||||
|Restricted income funds:|||||
|Other restricted income funds|||**64,241**|78,520|
|Unrestricted funds|||**69,734**|40,760|
||||---------------------------------|---------------------------------|
|**Total charity funds**|**21**||**133,975**|119,280|
||||=================================|=================================|
For the year ending 31 March 2022 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These financial statements were approved by the board of trustees and authorised for issue on 20[th] September 2022 and are signed on behalf of the board by:
Ms C Hardy Chairperson
**The notes on pages 9 to 19 form part of these financial statements.**
**- 8 -**
**Cued Speech UK Limited**
## **Charitable Company Limited by Guarantee**
## **Notes to the Financial Statements**
## **Year ended 31 March 2022**
## **1. General information**
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is The Boatshed, Steamer Quay Road, Totnes, Devon, TQ9 5AL.
## **2. Statement of compliance**
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.
## **3. Accounting policies**
## **Basis of preparation**
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
## **Going concern**
There are no material uncertainties about the charity's ability to continue.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
**- 9 -**
**Cued Speech UK Limited**
## **Charitable Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2022**
## **3. Accounting policies** _**(continued)**_
## **Incoming resources**
## **Income**
All income is included in the statement of financial activities when the charity is entitled to the income, any performance related conditions attached have been met or are fully within the control of the charity, the income is considered probable and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
Donations and legacy income is received by way of donations, legacies, grants and gifts and is included in full in the Statement of Financial Activities when receivable. Where legacies have been notified to the charity but the criteria for income recognition have not been met, the legacy is treated as a contingent asset and disclosed if material. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
Donated services and facilities are included at the value to the charity, being the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market.
Investment income is included when receivable.
Income from charitable trading activity is accounted for when earned.
## **Resources expended**
## **Expenditure**
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates:
Costs of raising funds comprise the costs associated with attracting donations, grants and legacies and the costs of trading for fundraising purposes.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis, as set out in the notes to the accounts.
**- 10 -**
**Cued Speech UK Limited**
## **Charitable Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2022**
## **3. Accounting policies** _**(continued)**_
## **Tangible assets**
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
## **Depreciation**
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures and fittings - 25% reducing balance
## **Impairment of fixed assets**
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
## **Stocks**
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
**- 11 -**
**Cued Speech UK Limited**
## **Charitable Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2022**
## **3. Accounting policies** _**(continued)**_
## **Government grants**
Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the charity will comply with the conditions attaching to them and the grants will be received.
Where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.
## **Financial instruments**
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
**- 12 -**
**Cued Speech UK Limited**
## **Charitable Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2022**
## **3. Accounting policies** _**(continued)**_
Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
## **Defined contribution plans**
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.
## **4. Limited by guarantee**
Cued Speech Association UK is a company limited by guarantee and accordingly does not have a share capital.
## **5. Donations and legacies**
||Unrestricted|Restricted|**Total Funds**|
|---|---|---|---|
||Funds|Funds|**2022**|
||£|£|**£**|
|**Donations**||||
|Donations|38,218|235,691|**273,909**|
|**Grants**||||
|Government grant income|–|9,800|**9,800**|
|**Subscriptions**||||
|Membership subscriptions|399|–|**399**|
||----------------------------|---------------------------------|---------------------------------|
||38,617|245,491|**284,108**|
||============================|=================================|=================================|
||Unrestricted|Restricted|Total Funds|
||Funds|Funds|2021|
||£|£|£|
|**Donations**||||
|Donations|39,911|214,827|254,738|
|**Grants**||||
|Government grant income|–|7,470|7,470|
|**Subscriptions**||||
|Membership subscriptions|449|–|449|
||----------------------------|---------------------------------|---------------------------------|
||40,360|222,297|262,657|
||============================|=================================|=================================|
**- 13 -**
## **Cued Speech UK Limited**
## **Charitable Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2022**
## **6. Charitable activities**
|||Unrestricted|Restricted|**Total Funds**|
|---|---|---|---|---|
|||Funds|Funds|**2022**|
|||£|£|**£**|
|Contracted out staff||–|–|**–**|
|CS training income||108|2,085|**2,193**|
|Exam fees income||84|401|**485**|
|Miscellaneous income||15|227|**242**|
|||--------------|-----------------------|-----------------------|
|||207|2,713|**2,920**|
|||==============|=======================|=======================|
|||Unrestricted|Restricted|Total Funds|
|||Funds|Funds|2021|
|||£|£|£|
|Contracted out staff||918|6,885|7,803|
|CS training income||951|2,391|3,342|
|Exam fees income||64|213|277|
|Miscellaneous income||265|396|661|
|||-----------------------|-----------------------|----------------------------|
|||2,198|9,885|12,083|
|||=======================|=======================|============================|
|**nvestment income**|||||
||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
||Funds|**2022**|Funds|2021|
||£|**£**|£|£|
|Bank interest receivable|387|**387**|–|–|
||==============|==============|==============|==============|
|**Expenditure on charitable activities by fund type**|||||
|||Unrestricted|Restricted|**Total Funds**|
|||Funds|Funds|**2022**|
|||£|£|**£**|
|Charitable activity costs||293|214,861|**215,154**|
|Support costs||444|36,072|**36,516**|
|Exceptional costs of charitable activities||–|21,050|**21,050**|
|||--------------|---------------------------------|---------------------------------|
|||737|271,983|**272,720**|
|||==============|=================================|=================================|
|||Unrestricted|Restricted|Total Funds|
|||Funds|Funds|2021|
|||£|£|£|
|Charitable activity costs||12|235,774|235,786|
|Support costs||454|32,442|32,896|
|Exceptional costs of charitable activities||–|18,000|18,000|
|||--------------|---------------------------------|---------------------------------|
|||466|286,216|286,682|
|||==============|=================================|=================================|
## **7. Investment income**
## **8. Expenditure on charitable activities by fund type**
**- 14 -**
## **Cued Speech UK Limited**
## **Charitable Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2022**
## **9. Expenditure on charitable activities by activity type**
|||Activities||||
|---|---|---|---|---|---|
|||undertaken|Support|**Total funds**|Total fund|
|||directly|costs|**2022**|2021|
|||£|£|**£**|£|
||Charitable activity costs|215,154|–|**215,154**|235,786|
||Governance costs|–|36,516|**36,516**|32,896|
||Exceptional cost of charitable activities|21,050|–|**21,050**|18,000|
|||---------------------------------|----------------------------|---------------------------------|---------------------------------|
|||236,204|36,516|**272,720**|286,682|
|||=================================|============================|=================================|=================================|
|**10.**|**Net income/(expenditure)**|||||
||Net income/(expenditure) is stated after charging/(crediting):|||||
|||||**2022**|2021|
|||||**£**|£|
||Depreciation of tangible fixed assets|||**1,732**|1,418|
|||||=======================|=======================|
|**11.**|**Independent examination fees**|||||
|||||**2022**|2021|
|||||**£**|£|
||Fees payable to the independent examiner for:|||||
||Independent examination of the financial statements|||**3,833**|3,914|
|||||=======================|=======================|
## **12. Staff costs**
The total staff costs and employee benefits for the reporting period are analysed as follows:
||**2022**|2021|
|---|---|---|
||**£**|£|
|Wages and salaries|**197,628**|207,830|
|Employer contributions to pension plans|**6,469**|6,748|
||---------------------------------|---------------------------------|
||**204,097**|214,578|
||=================================|=================================|
The average head count of employees during the year was 9 (2021: 10). The average number of full-time equivalent employees during the year is analysed as follows:
||**2022**|2021|
|---|---|---|
||**No.**|No.|
|Number of staff|**9**|9|
||==============|==============|
No employee received employee benefits of more than £60,000 during the year (2021: Nil).
**- 15 -**
## **Cued Speech UK Limited**
## **Charitable Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2022**
## **13. Trustee remuneration and expenses**
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
## **14. Transfers between funds**
During the year £9,500 was transferred from Unrestricted Funds to Restricted Funds.
## **15. Tangible fixed assets**
|||Fixtures and||
|---|---|---|---|
|||fittings|**Total**|
|||£|**£**|
||**Cost**|||
||At 1 April 2021|16,848|**16,848**|
||Additions|2,673|**2,673**|
|||----------------------------|----------------------------|
||**At 31 March 2022**|19,521|**19,521**|
|||============================|============================|
||**Depreciation**|||
||At 1 April 2021|12,594|**12,594**|
||Charge for the year|1,732|**1,732**|
|||----------------------------|----------------------------|
||**At 31 March 2022**|14,326|**14,326**|
|||============================|============================|
||**Carrying amount**|||
||**At 31 March 2022**|5,195|**5,195**|
|||============================|============================|
||At 31 March 2021|4,254|4,254|
|||============================|============================|
|**16.**|**Stocks**|||
|||**2022**|2021|
|||**£**|£|
||Raw materials and consumables|**743**|743|
|||==============|==============|
**- 16 -**
## **Cued Speech UK Limited**
## **Charitable Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2022**
## **17. Debtors**
||**2022**|2021|
|---|---|---|
||**£**|£|
|Amounts owed by undertakings in which the charity has a|||
|participating interest|**300**|300|
|Prepayments and accrued income|**2,531**|2,445|
|Other debtors|**878**|1,038|
||-----------------------|-----------------------|
||**3,709**|3,783|
||=======================|=======================|
|**Creditors:** **amounts falling due within one year**|||
||**2022**|2021|
||**£**|£|
|Accruals and deferred income|**2,650**|2,592|
|Social security and other taxes|**4,130**|3,392|
|Other creditors|**1,140**|1,066|
||-----------------------|-----------------------|
||**7,920**|7,050|
||=======================|=======================|
## **18. Creditors: amounts falling due within one year**
## **19. Pensions and other post retirement benefits**
## **Defined contribution plans**
The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £6,469 (2021: £6,748).
## **20. Government grants**
The amounts recognised in the financial statements for government grants are as follows:
||**2022**|2021|
|---|---|---|
||**£**|£|
|Recognised in income from donations and legacies:|||
|Government grants income|**9,800**|7,470|
||=======================|=======================|
During the year the charity was a recipient of economic benefits as a result of participating I the UK Government’s Coronavirus Job Retention Scheme. The total funds recognised on an accrual basis from the UK Government during the year was £9,800.
**- 17 -**
## **Cued Speech UK Limited**
## **Charitable Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2022**
## **21. Analysis of charitable funds**
## **Unrestricted funds**
|**Unrestricted funds**||||||
|---|---|---|---|---|---|
||||||**At**|
||At||||**31 March 20**|
||1 April 2021|Income|Expenditure|Transfers|**22**|
||£|£|£|£|**£**|
|General funds|20,760|39,211|(737)|(9,500)|
**49,734**|
|Designated funds|20,000|–|–|–|**20,000**|
||----------------------------|----------------------------|--------------|-----------------------|----------------------------|
||40,760|39,211|(737)|(9,500)|
**69,734**|
||============================|============================|==============|=======================|============================|
||||||At|
||At||||31 March 20|
||1 April 2020|Income|Expenditure|Transfers|21|
||£|£|£|£|£|
|General funds|20,668|42,558|(466)|(42,000)|
20,760|
|Designated funds|20,000|–|–|–|20,000|
||----------------------------|----------------------------|--------------|----------------------------|----------------------------|
||40,668|42,558|(466)|(42,000)|
40,760|
||============================|============================|==============|============================|============================|
|**Restricted funds**||||||
||||||**At**|
||At||||**31 March 20**|
||1 April 2021|Income|Expenditure|Transfers|**22**|
||£|£|£|£|**£**|
|0 - 18 UK|71,173|123,688|(158,551)|(10,500)|
**25,810**|
|0 – 4 Years|-|62,450|(67,923)|20,000|**14,527**|
|Wales|7,347|18,166|(11,479)|–|**14,034**|
|Love Reading|-|43,900|(34,030)|–|**9,870**|
||---------------------------------|---------------------------------|---------------------------------|-----------------------|---------------------------------|
||78,520|248,204|(271,983)|9,500|**64,241**|
||=================================|=================================|=================================|=======================|=================================|
||||||At|
||At||||31 March 20|
||1 April 2020|Income|Expenditure|Transfers|21|
||£|£|£|£|£|
|0 – 18 UK|60,718|211,256|(242,727)|41,926|71,173|
|Hertfordshire|8,9888|8,586|(17,648)|74|-|
|Wales|20,316|3,000|(15,969)|–|7,347|
|North East|532|9,340|(9,872)|–|-|
||---------------------------------|---------------------------------|---------------------------------|----------------------------|---------------------------------|
||90,554|232,182|(286,216)|42,000|78,520|
||=================================|=================================|=================================|============================|=================================|
## **Restricted funds**
**- 18 -**
## **Cued Speech UK Limited**
## **Charitable Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2022**
## **22. Analysis of net assets between funds**
||Unrestricted|Restricted|**Total Funds**|
|---|---|---|---|
||Funds|Funds|**2022**|
||£|£|**£**|
|Tangible fixed assets|859|4,336|**5,195**|
|Current assets|68,875|59,905|**128,780**|
||----------------------------|----------------------------|---------------------------------|
|**Net assets**|69,734|64,241|**133,975**|
||============================|============================|=================================|
||Unrestricted|Restricted|Total Funds|
||Funds|Funds|2021|
||£|£|£|
|Tangible fixed assets|1,146|3,108|4,254|
|Current assets|39,614|75,412|115,026|
||--------------------------|------------------------|--------------------------|
|**Net assets**|40,760|78,520|119,280|
||=======================|==========================|==========================|
**- 19 -**
**Cued Speech UK Limited**
## **Charitable Company Limited by Guarantee**
## **Management Information**
**Year ended 31 March 2022**
**The following pages do not form part of the financial statements.**
**- 20 -**
## **Cued Speech UK Limited**
## **Charitable Company Limited by Guarantee**
## **Detailed Statement of Financial Activities** _**(continued)**_
## **Year ended 31 March 2022**
||**2022**|2021|
|---|---|---|
||**£**|£|
||**2022**|2021|
||**£**|£|
|**Income and endowments**|||
|**Donations and legacies**|||
|Donations|**273,909**|254,738|
|Government grant income|**9,800**|7,470|
|Membership subscriptions|**399**|449|
||---------------------------------|---------------------------------|
||**284,108**|262,657|
||---------------------------------|---------------------------------|
|**Charitable activities**|||
|Contracted out staff|**–**|7,803|
|CS training income|**2,193**|3,342|
|Exam fees income|**485**|277|
|Miscellaneous income|**242**|661|
||-----------------------|----------------------------|
||**2,920**|12,083|
||-----------------------|----------------------------|
|**Investment income**|||
|Bank interest receivable|**387**|–|
||--------------|--------------|
||---------------------------------|---------------------------------|
|**Total income**|**287,415**|274,740|
||=================================|=================================|
|**Expenditure**|||
|**Expenditure on charitable activities**|||
|Wages and salaries|**197,628**|207,830|
|Pension costs|**6,469**|6,748|
|Repairs and maintenance|**473**|1,814|
|Insurance|**2,470**|2,662|
|Other establishment|**13,216**|9,912|
|Motor vehicle expenses|**2,872**|2,624|
|Legal and professional fees|**11,329**|15,851|
|Telephone|**3,412**|4,838|
|Other office costs|**6,206**|9,878|
|Depreciation|**1,732**|1,418|
|Interest on bank loans and overdrafts|**–**|6|
|Other interest payable and similar charges|**121**|69|
|Subscriptions and licences|**4,517**|3,851|
|Info conference fees and charges|**1,025**|(171)|
|Info freelance staff|**–**|852|
|Publications and advertising|**200**|500|
|Exceptional costs of raising donations and legacies|**21,050**|18,000|
||---------------------------------|---------------------------------|
||**272,720**|286,682|
||---------------------------------|---------------------------------|
||---------------------------------|---------------------------------|
|**Total expenditure**|**272,720**|286,682|
||=================================|=================================|
||---------------------------------|---------------------------------|
|**Net income/(expenditure)**|**14,695**|(11,942)|
||=================================|=================================|
**- 21 -**
## **Cued Speech UK Limited**
## **Charitable Company Limited by Guarantee**
## **Notes to the Detailed Statement of Financial Activities**
## **Year ended 31 March 2022**
|**Year ended 31 March 2022**|||
|---|---|---|
||**2022**|2021|
||**£**|£|
|**Expenditure on charitable activities**|||
|**_Activities undertaken directly_**|||
|Staff costs - wages/salaries|**197,628**|207,830|
|Staff costs - pension costs|**6,469**|6,748|
|Motor vehicle expenses|**2,872**|2,624|
|Freelance tutor fees, legal and accounts|**4,701**|11,307|
|Other office costs|**2,259**|6,090|
|Interest on bank loans and overdrafts|**–**|6|
|Info conference fees and charges|**1,025**|(171)|
|Info freelance staff|**–**|852|
|Publications and advertising|**200**|500|
||---------------------------------|---------------------------------|
||**215,154**|235,786|
||---------------------------------|---------------------------------|
|**Governance costs**|||
|Repairs and maintenance|**473**|1,814|
|Insurance|**2,470**|2,662|
|Rent|**13,216**|9,912|
|Governance costs - accountancy fees|**3,833**|3,914|
|Governance costs - legal and other professional fees|**720**|630|
|Team and trustees' meetings|**2,075**|–|
|Telephone and broadband|**3,412**|4,838|
|Printing, postage and stationery|**3,947**|3,788|
|Governance costs - depreciation|**1,732**|1,418|
|Governance costs - other finance costs|**121**|69|
|Subscriptions and licences|**4,517**|3,851|
||----------------------------|----------------------------|
||**36,516**|32,896|
||----------------------------|----------------------------|
|**Exceptional costs of charitable activities**|||
|Activities undertaken directly (exceptional costs of charitable activities)|**21,050**|18,000|
||----------------------------|----------------------------|
||---------------------------------|---------------------------------|
|**Expenditure on charitable activities**|**272,720**|286,682|
||=================================|=================================|
**- 22 -**
**----- Start of picture text -----**
See
what Cued
Speech UK is
saying...
**----- End of picture text -----**
**ANNUAL REPORT** 2021 - 2022
CUED SPEECH UK Makes spoken language visible for deaf babies, children and adults The Boatshed, Steamer Quay, Totnes, Devon TQ9 5AL
**info@cuedspeech.co.uk • www.cuedspeech.org.uk • 01803 712853** Registered with the Charity Commission of England and Wales No. 279523. A Company Limited by Guarantee No. 1477997
1
## Makes spoken language visible for deaf babies, children and adults
## CONTENTS
## AIM
Our Vision **........................................** p. 1
What is Cued Speech **...............** p. 2 Why we need Cued Speech **...** p. 3 The Cued Speech UK Team **...** p. 4
Research and Collaborative Progress **...........................................** p. 5
Language and Literacy for Life 0-18 **............................................** p. 6
Executive Directors Report **................................................** p. 9
What We Have Achieved **.........** p. 11 Legal and Financial **..................** p. 17
Statement by the Trustees **..** p. 20
Statement of Financial Activities **.........................................** p. 21
Balance Sheet as at 31 March 2021 **......................................................** p. 22
Our Mission is to ensure that all deaf children and adults are given full access to English or their home language through Cued Speech regardless of hearing loss; with this they can develop their language and literacy skills to reach their full potential socially, emotionally and economically.
## OBJECTIVE
- To inform, train and support families free of charge to Cue their spoken languages.
- To inform, train and support professionals using Cued Speech and signpost others to it.
- To gain recognition through social media, publicity, and advocacy with the people services and commissioning bodies with whom Cued Speech is most relevant and where outcomes can be most effective.
## STATEMENT OF RIGHTS
A deaf child or adult has a fundamental right to:
- language and communication;
- receive a full education;
- succeed to their maximum potential regardless of disability;
- be safe.
These rights fit with the United Nations Convention on the Rights of the Child and are fundamental to the mission and aims of CSUK.
## **Cued Speech UK**
The Boatshed, Steamer Quay Totnes, Devon TQ9 5AL Telephone 01803 712853 info@cuedspeech.co.uk
## **www.cuedspeech.org.uk**
Registered with the Charity Commission of England and Wales No. 279523. A Company Limited by Guarantee No. 1477997.
2
## WHAT IS CUED SPEECH?
It takes just 20 hours to learn to Cue. Cueing puts language in your hands and gives your deaf child language and literacy for life.
Cued Speech is a manual system, using eight handshapes in four positions near the mouth which represents the 44 phonemes (sounds) used in the English language. You Cue in ‘real time’ as you speak and talk normally to clarify lip patterns to assist lip reading. With Cued Speech, lip reading levels can increase from about 35% to 96% accuracy, enabling deaf children and adults to see speech and so perceive and understand (one comes before the other) complete spoken language.
You can help your deaf baby or child SEE every word that you say as clearly as a hearing child hears words.
Over 90% of deaf children are born to hearing families who use spoken languages in the home. If the hearing family learn to Cue, their deaf babies and children can see what they are saying and develop a fluent mental model of the home language. Over time this supports social and emotional growth and increasingly sophisticated thinking and communication which is vital for achieving full potential in all areas of life.
3
## Makes spoken language visible for deaf babies, children and adults
## WHY DO WE NEED CUED SPEECH?
- Cued Speech enhances the ability to lip read.
- With Cued Speech you can talk to your deaf child right from the start.
- Cueing the home language enables deaf children to be fully included in family life.
- Cued Speech use is inclusive - it helps deaf children get the best out of their hearing aids or cochlear implants and works very well bilingually with British Sign Language (BSL).
- Cued Speech provides access to a full and rich first language on which you can build other languages including British Sign Language.
- Cued Speech can be used in many languages.
- CSUK aspires to a model of deaf inclusion and equal opportunities where every deaf child and young person has the language and literacy to thrive at home, school and the work-place.
- Cued Speech can be learnt in 20 hours or less.
- Cued Speech enables two-way communication and can easily be used alongside signing.
- Cueing will give you a safety-net to keep communication flowing while waiting for hearing aids or implants and at all those times when listening is not possible.
- Cueing can be used to support the development of good listening skills.
- Cueing can help the deaf child to pronounce words clearly and correctly.
- With Cued Speech deaf children can achieve age-appropriate reading levels.
Parent Quote: “Even where a deaf child has cochlear implants, Cued speech is needed to clarify some sounds. Parents need to be empowered to give their child the very best for a successful future in which their child is not socially disadvantaged.”
“
It is so important for a parent of a deaf child to have hope and not to have limits. A deaf child can and should be supported to fulfil their potential. Hope for language and literacy is brought to fruition through CS. As parents (of a deaf child) we need to be able to give our children what we can, it takes away the fear ” and the darkness.
**Watch: One deaf person’s journey seeing the English language.**
Use your smartphone’s camera app to focus on this QR Code and follow the link when it appears.
4
## THE CUED SPEECH UK TEAM
CSUK have a highly dedicated and enthusiastic team who are committed to supporting parents and hearing professionals, and creating life-changing opportunities for deaf babies and children.
**Henrietta Ireland** Executive Director, Totnes Office
The CSUK staff team consists of 9 part-time members of staff (5.5 FTE) and is managed by the Executive Director. Some of the team are based at our registered office in Totnes, Devon and our Cued Speech Regional (family) Advisors are based in Wales, Hertfordshire hosted by the Local Authority and peripatetically in Tyneside.
**Louise Creed Cate Calder Kathy Kenny Debbie Hawke** Office Manager, Training Lead, Lead Cued Speech Senior Team Totnes Office Exeter-based Regional Adviser, Administrator, Devon/Cornwall Totnes Office
Employees come with a range of skills and knowledge. All trainers have the City and Guilds certificate in Adult Education and all employees are trained to level 3 in Safeguarding Children and have three-yearly enhanced DBS checks. The team has regular supervision from team leads on a bi-monthly basis and managers have annual appraisals from a Trustee experienced in staff management. Every employee is given a staff handbook which outlines our Charity policies and procedures.
**----- Start of picture text -----**
Mark Murton Sagira Jetha Julia Tomlinson Carly Simpson
Fundraising & Administrative Cued Speech Cued Speech Cued Speech
Assistant, Totnes Office Regional Adviser, Regional Adviser, Regional Adviser,
Herts/Barnet South Wales North East
**----- End of picture text -----**
## **Cue Tutors:**
Huge thanks to our expanding team of CueTutors, who are expertly supporting learners and responding to the demand for Cued Speech in the UK
## **Consultants:**
Nick Gornall, Web Design Harrison Pidgeon, Graphic Design Nicki Bidgood, Human Resources Tobin Broadbent, Illustrator
## Cued Speech UK Management and Governance Structure
We have nine Trustees who oversee the management and delivery of CSUK, bringing personal and professional experience. We have parents and grandparents who have used Cued Speech with their children, two Trustees bring business management experience, we have a deaf adult with a cochlear implant and representatives from a hearing impairment service and a retired NHS
Consultant. All Trustees apply with a full CV and two references and are interviewed by the Executive Director and another Trustee; they are voted in on their first meeting by the full Board. All Trustees have Level 1 Safeguarding training and an Enhanced DBS check. The Charity holds and the Trustees work in line with their Articles of Association.
Makes spoken language visible for deaf babies, children and adults
5
## RESEARCH AND COLLABORATIVE PROGRESS
While we have had encouraging conversations with University College London and Manchester University about future Cued Speech focused MSc projects, the impact of Covid restrictions and the use of facemasks, particularly within education, has meant that researchers have had to postpone or cancel their efforts in the last year. We hope to have better news in the next report.
Cued Speech: Evolving Evidence 1968–2018” Stephanie J. Gardiner-Walsh, Karla Giese & Timothy P. Walsh (2020), Deafness & Education International.
“Over the past 50 years since the inception of Cued Speech, there has been a shift in the focus of the available research. The early research shows the focus of CS was originally on speech and lipreading.
While some of the more recent research does highlight the support that CS lends to speech/lipreading, other recent research looks at using CS to fill in gaps that the CI cannot fully perceive. In the recent two decades, research has shifted to a focus on the benefits of CS and literacy, specifically spelling, comprehension, vocabulary and phonological awareness (PA). PA has been determined by the U. S. National Reading Panel to be one of several key components of developing strong literacy skills. Given that the process of developing PA of a spoken language is through the air (audition), this emerging initial research lends support to the use of CS as a visual mode to access the phonemes of spoken languages, allowing for a medium to transfer from the spoken word to print.
benefit from exploring the transferability of study results between languages. Lastly, there need to be gains worldwide in the areas of identification, services, and identity to ensure equity for CS users.”
“Cued Speech: Evolving Evidence 1968–2018” Stephanie J. Gardiner-Walsh, Karla Giese & Timothy P. Walsh (2020), Deafness & Education International.
“Early Communication Development of Children with Auditory Brainstem Implants” Laurie S Eisenberg, Dianne Hammes Ganguly, Amy S Martinez, Laurel M Fisher, Margaret E Winter, Jamie L Glater, Debra K Schrader, Janice Loggins, Eric P Wilkinson, and Los Angeles Paediatric ABI Team, Keck School of Medicine of the University of Southern California (2018)
“Cued Speech and the Development of Reading in English: Examining the Evidence” June 2017, Journal of Deaf Studies and Deaf Education, Beverly J. Trezek.
In short, while the use of CS as a means of access to a spoken language and the resulting research is not prevalent in the U.S., several European countries have shown promising results in using CS to support both expressive and receptive language, as well as literacy development. Research would
“The Neural Basis of Speech Perception through Lipreading and Manual Cues: Evidence from Deaf Native Users of Cued Speech” Aparicio, M., Peigneux, P., Charlier, B., Balériaux, D., Kavec, M. and Leybaert, J. (2017)
6
## LANGUAGE AND LITERACY FOR LIFE 0-18
Dr Orin Cornett created the system of Cued Speech in 1966 while working at Gallaudet University in Washington DC.
## Reporting on Love Reading
Our project ‘Love Reading,’ currently consists of three resources specifically designed for deaf children and was adapted from an idea proposed by one of our CSUK support teachers, while she was working in the Deaf Education Centre at Eggbuckland School Plymouth. Prior to 2020, First Covid Lockdown, she had been using an early reader range developed by a Publishing Company called Dandelion books and she had been ‘seeing, saying, cueing,’ the stories with the deaf children that she was working with, Cueing, and sounding out the phonic progression found in each book. However, the books were not specifically designed for deaf users and it soon became apparent that there weren’t any books designed with deaf readers in mind and containing a fully inclusive range of characters. ‘Inclusion’ is paramount in education and yet deaf children are failed right from the start in that literacy learning has not been developed to meet the needs of deaf children.
Deaf children are falling behind their hearing peers and research shows that the gap between them will now take 21 years to close (NDCS, 2020).
Every parent of a deaf child wants equal opportunities and the best outcomes in education and for life for their child. Deaf children want to be able to feel included in their family and community and to be able to access language and literacy comparable to their hearing peers.
Research into deaf children and their language and literacy outcomes finds that 90% of deaf children are born to hearing parents, 2400 deaf children a year enter mainstream schools at age 4. There are almost 49,000 children with permanent hearing loss. (CRIDE 2020)
Further evidence of the poor outcomes experienced by deaf children is provided by Harris, Terlekski and Kyle 2017a, “Deaf children’s reading levels remain unchanged, despite enhanced technology.”
When deaf children are not able to fully access visual or acoustic communication signals, they are faced with many lasting effects - cognitive delays, mental health challenges, and limited literacy are just a few of these. Hall 2017 suggests that, “permanent brain changes may occur when children are not able to access any language fully during their critical early years.”
The Coronavirus has compounded these problems, impacting heavily on the education of deaf children who for example, receive on average an entire GCSE grade less than their hearing peers.
7
## Makes spoken language visible for deaf babies, children and adults
In response to this, over the period 2021 – 2022, CSUK in partnership with a Software and design company called Robotica Machine Learning have developed a range of products and resources which encourage and support deaf learners to access literacy. The collaboration between Robotica and CSUK will enable all deaf children to access language and literacy in line with their hearing peers. CSUK and Robotica have developed an avatar, Cassie, who can respond to speech, either recorded or live by ‘transliterating’ the spoken word into Cued English, with captions, accurate lip patterns and a cueing arm. The range of avatars has been further developed to include support for other visual languages such as BSL, and other signing systems such as Makaton and SignSupported-English.
Our work together over the last year has moved from Kathy, a simplistic cartoon character, the minimum viable product, who could cue in response to text through two further iterations to become Cassie as she is now and who is still in development using the latest technology software. Using Cassie embedded in CSUK resources for literacy and language CSUK have devised and developed;
## Nan in the Van
Nan in the Van,’ is a reading range of phonic books designed to meet the requirements set by Department of Education. The series is developed specifically with deaf children in mind with a diverse range of characters including a deaf child.. The books are colourful, engaging and vividly illustrated by our own illustrator. They will be the only books developed specifically for deaf children in the UK.
Our prototype book is ready to disseminate to schools so that we can review the outcomes and improve the presentation before releasing the full series in September 2022 at the beginning of the academic year.
The first series of books are aimed at pre school and primary aged deaf children, however future series will include Easy Readers for older children.
**Nan in the van prototype** Use your smartphone’s camera app to focus on this QR Code and follow the link when it appears.
8
## Cued Stories
Health Benefits of Reading to ChildrenBy Stephanie Nicola Medically Reviewed by Jabeen Begum, MD on November 05, 2021
Reading to children has both immediate and far-reaching benefits. Reading together not only improves language skills, literacy, and brain development. It also forges a deeper connection between you and your child.
Reading together helps to:
- build language skills. When you read books, you’ll be reading words you don’t typically use in everyday conversations.
- connect with your child. Sharing creates special memories and helps kids associate reading with something positive.
- develop the brain. Access to spoken language helps with brain development, even before children are able to talk.
- improve literacy. Reading to a child improves their future reading skills and fosters a love of reading.
Given the above, CSUK feel that it is of paramount importance that deaf children are offered the same opportunities as hearing children for storytime.
We have had permission from a number of authors to cue their stories. Over the last year we have made them available for deaf children and their parents as online films. They support story-time and learning to Cue and have helped a number of families with deaf children to access reading while the children were at home.
## uCUE.
In the last year we have developed uCUE Bronze.
This resource is a digital support for learning to Cue and supporting literacy skills. Bronze level – See it, Cue it, Say it, is ready for dissemination and will be part of the package delivered to schools. Bronze level is free to schools and families and will be used as pilot for trialling the software. Recommendations from users will be incorporated into our next game.
## iCUE
The jewel in the CSUK Crown. iCUE will give deaf people the freedom to access spoken language in the same way as hearing people through a transliterating avatar. This year we have perfected the performance of Cassie, putting detail into her Cued speech accuracy and into her appearance. iCUE is ready to go into trial with a young person moving from Primary to Secondary Education in September 2022.
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## Makes spoken language visible for deaf babies, children and adults
## EXECUTIVE DIRECTORS REPORT
## Reporting Report for Year March 2021 - 2022
Our aim is for all deaf babies, children, and adults to be given full access to English or their home language through Cued Speech (CS) regardless of hearing ability. With this they can develop their language and literacy skills to reach their full potential socially, emotionally, and economically.
Income received from our benefactors is used to support our two streams of work. Core funding is used to maintain the core services integral to the Charity’s function.
CSUK have two main areas/streams of work:
- working with the Parents of Deaf Babies and Children aged 0 – 4.
- language and Literacy for Life for Deaf Children aged 0 – 18.
Within these two areas we have four projects which support the outcomes for deaf children.
## Our Projects:
**1. Supporting Families** through the delivery of family interventions by our Regional Family Advisors in Wales, Hertfordshire, Newcastle and North Yorkshire and the Southwest Peninsular. The family interventions include one-toone support, online training and online and hard copy resources including Cued stories and games for children. **2. Training in Cued Speech** for the parents, professionals and other adults who support a deaf child.
**3. Love Reading for Deaf Children** comprising 10 Cued Speech animated
online books (Nan-in-a-Van) for deaf babies/children and visual learners. Written in line with current phonic systems used in schools.
**4. CSUK Digital Innovation** which includes ‘Cassie iCUE’, an avatar that provides visual language such as Cued Speech in response to speech using voice recognition technology and uCUE, our ‘See/Cue/Read’ resource which supports learning to Cue and accessing literacy for adults and children.
The outcomes against which we measure the success of our activities are: 1. Deaf babies/children will demonstrate an increased understanding and use of English – at single word level (vocabulary expansion) and sentence level - and will demonstrate the ability to apply this increased understanding of English to reading and writing skills.
2. Deaf babies/children will experience increased self-esteem and confidence for life and learning
3. Deaf babies/children will demonstrate greater participation in family and school life.
## How we monitor Outcomes
We monitor every session with a deaf child or family on our database. With this information we can calculate the exact nature of the intervention and its context, for example training, support or group intervention. The numbers of recorded sessions are accurate and provide us with analytical data which we use to compare and improve our delivery year-on-year.
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CSUK collect quantitative data through questionnaires given to the family, and qualitative data is collected through observations by the Regional Family Advisor (RFA), the family and other professionals supporting the deaf child.
The questionnaire is used to take a ‘base-line’ assessment of the child in our outcome areas, at the point at which we first engage with the family. We reassess every 6 months; the results are recorded on our Social Impact Tracking software, which is the same as the outcomes star approach.
We assess change on a score of 0 to 5 in three areas - social and family participation, language and literacy development and self-confidence.
Scores taken at six months and sixmonthly thereafter, are quantified thus:
0 - no change,
1 - insignificant change,
2 - some change,
3 - adequate change,
4 - good levels of change
5 - significant change
We collect qualitative outcomes from evidence statements from the families and the professionals working with the children. RFAs use observation sheets and we use social media, videos and interviews with families. All assessments are done on an individual basis to take account of the developmental age of the child and the amount of CS each child has received in the 3 key areas above.
We will contact schools who are using Cued Speech to give us their key performance indicators for literacy and language for deaf learners.
We use our data to shape our practice and delivery, identifying the reason for little or no change in order to improve our interventions.
Significant progress will indicate that a family or other adults supporting the deaf child have consistently used CS thus creating a significant difference to the outcomes of the child.
Some progress often indicates that a parent is just beginning on the CS journey, therefore we do not have enough progressive data to put it into the “significant” category. Alternatively, their progress may have been interrupted by illness or other life events
No progress is an indication that some parents can find it too challenging to learn to Cue, or sometimes they start the learning journey but then opt for a different intervention or mode of communication such as signing. Others may give up learning because of changing circumstances in their lives.
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## Makes spoken language visible for deaf babies, children and adults
## WHAT HAVE WE ACHIEVED
We have been able to evidence the outcomes of 318 deaf babies/children who have benefited directly from the engagement of CS practitioners.
Our work will have helped many more deaf children vicariously via indirect engagement with professionals or through available online CS resources which we have been unable to monitor and evidence. For example, we calculate that training 1 professional will potentially lead to many deaf children receiving CS interventions from that trained professional, which we are unable to monitor.
## The Difference our Work has made
## Greater family participation
Many deaf children are isolated within their families (and all other social contexts) because with limited hearing support and without a visual language such as CS, they may struggle to articulate and express their thoughts, feelings and emotions. Through interviews and our questionnaires with the parents whom we support, CSUK are able to evidence that many deaf children find it difficult to participate in family conversations and activities. In contrast, parents who use CS with their deaf infant or children are able to include their child in many more family activities and conversations.
Of the 318 deaf babies and children with whom CSUK have worked directly over the period 2021-2022:
## **37.4% - 119 - demonstrated significant progress.**
E’s Grandfather told me, “E’s confidence in new situations and around his peers has really improved. He will now play happily with and around his peers and approach adults to interact.”
A Dad told us, “Kathy Cued the whole story to baby J. J watched and
engaged throughout, her eyes wide open and her little hand kept reaching out to Kathy as she Cued. Previously, keeping J’s attention at story time was challenging and she would quickly lose attention.”
S’s mother reported, “Cueing to S is helping her to see the sounds she misses when she speaks. This greatly helps her feel included in family conversations. Using CS to clarify sounds such as ng, s, t, d, ing, she can participate with confidence in family banter, knowing that she is using the correct sounds when pronouncing words and can be understood.”
## **48.4% - 154 - some progress**
P told us, “When I first heard about Cued Speech, I thought it looked so intimidating, I would never get my head around it. However, after two sessions I feel so much more confident and can Cue some key words to my baby daughter that we use every day. The support that we have received has been incredible. I don’t think that we could have done as well as we have without the amazing support and encouragement that we have been given.”
Jo, the mother of Z, is a new parent. She told us, “It was our first CS session. Previously we have used our own madeup family signs and shouting to make ourselves heard by Z. Z. loved watching Kathy Cue, she was so animated and interested. We will definitely continue with our CS sessions and learn to Cue.”
## **14% - 45 - no progress.**
CSUK Family Advisors have reported some examples below:
Mum told us that MH was premature and that she felt that she couldn’t cope
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with an additional professional visiting the home.
‘She generally manages well in school, but at home her behaviour can be challenging as mum and family do not Cue or sign to her. Mum found learning anything new too difficult at this time.’
‘The main cause for a family to disengage is that the child is older and now attending a nursery or school and coping well using their hearing aid/ cochlear implant.’
## Increased Literacy
For babies and very young children we assess language development and the number of words the child can understand through CS. Primary-aged children are assessed on their progress in literacy both qualitatively through participation in class (or at home), and quantitively through their identification of words at a single-word level.
In the year 2021 – 2022 we worked with a total of 318 babies or children. Of those
## **35.5 % - 113 - demonstrated significant progress**
A Higher Learning Teaching Assistant (HLTA) from St. Margaret’s in Torquay told us, “We have used CS in all of O’s supported literacy lessons so that he can see how the sounds and the sentence are constructed. Using CS and THRASS (a literacy tool) O, aged 9, has bridged the gap and has age-appropriate language and literacy. Cued Speech has been the ladder which has enabled him to access the process of learning to read.”
Parents of E told us, “Learning CS has been amazing! What a wonderful way of making the English language visual. It’s helped us to support E with both her language and with beginning to see the relationship between sounds and letters and will impact hugely on her learning and literacy“
## **50% - 159 - some progress**
“We have just started to learn to Cue with M, our 3-year-old daughter and it has encouraged her to look at our faces when we are talking. It’s early days but we can Cue ‘p’ to clarify the ‘p’ in Peppa Pig as she had been missing the sound when she said it. Now M can say and Cue the ‘P’ in Peppa which she loves because it’s her favourite TV programme, and she can Cue and say ‘M’ for Mum and ‘D’ for Dad. We hope that with more practice we will be able to Cue whole words for M. We know it’s really going to help with her language and literacy. “
HLTA at Eggbuckland School, “When T was learning her colours we were able to Cue them to her so that she could clearly see the sounds that she was missing in ‘blue’, ‘green’ and ‘pink’ for example. T has also had gromets fitted in the last six months and with both Cues and gromets she has made some language progress, although she still mispronounces some longer words.”
I asked Becka, 18, if she would like to tell me anything more about her experience of using CS? “Yes,” she said, “it’s really helped me with my dyslexia. I Cue the words that I find tricky first, and it really helps me to get the letters in the right order when I write them.”
## **14% - 46 - no progress.**
B is 14. His family have decided not to continue to learn to Cue following 6 or 7 sessions with Carly. B has multiple health problems and complex needs requiring frequent hospital visits. B wanted to learn to Cue because he saw Carly Cueing stories on YouTube. Sadly, the family and B were not able to use CS for long enough to make an impact on his language or literacy; however, he continues to watch the Cued stories on YouTube when he can, and it always brings a big smile to his face.
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## WHAT HAVE WE ACHIEVED
## Increased confidence for life and learning
Deaf children who have been Cued to from a young age are more likely to be able to communicate their thoughts and feelings. The inability to be able to communicate can result in deaf children feeling frustrated, intimidated and powerless which in turn can lead to low self-esteem and low self-confidence. This can sometimes be expressed through challenging behaviour and/or anxiety.
As a result of the use of CS, CSUK have evidenced deaf children’s selfconfidence grow in both their personal relationships and in achieving personal goals.
While we measure this outcome using questionnaires and interviews it must be noted that there can be several factors which will relate to and have an impact on one’s self-confidence which is why for this particular outcome, we measure a higher frequency of data as ‘some’ progress.
## **14.1% - 45 - demonstrated significant progress**
A head of year reported, “L is learning English through CS as a second language - her first is BSL. Before learning CS, she had no understanding of English. CS has opened the door to English for her. CS has considerably improved her lipreading and she can see the difference between the sounds that look the same on the lips. While L has only been at school for three years, she is already starting to reach the same literacy levels as her hearing peers. What is equally as important is that we have observed her integrating more freely and confidently with the other children in her year, because she feels so much more confident in her ability to communicate through lip-reading which
has improved through learning to Cue.”
A parent told us, “D is amazing. When Kathy first started working with him, he wasn’t talking in sentences, and would only say the odd word. Kathy taught us to Cue through lockdown and now he is talking fluently, he’s a real chatter box.“ Case closed.
J – has CS at school but not at home. (Mum is being encouraged to learn CS but finds it difficult.) In school J is fully engaged in his phonics lessons using CS, and is now beginning to speak in sentences. He is closing the educational gap between himself and his hearing peers. However, one of the greatest changes in his behaviour is during playtime: he can now engage with his friends and has recently started to play football. This is such a difference to the shy little boy that first joined us at school.
## **64% - 204 - some progress**
A Mum told us, “After 2 sessions I was Cueing to E. E is 27 but has a cognitive and developmental delay and her functional level is equivalent to age 6, in addition to this, she is partially sighted. I Cued my Strictly Come Dancing annuals to her which she loved, she was so animated and excited. It was lovely to see the change in her as she can be very anxious and insecure.”
## **22% - 69 - no progress.**
V is living in a very difficult family context as her parents are going through a divorce. Her parents are not learning to Cue and have disengaged from CSUK. However, V uses CS in school.
V is often distressed because she doesn’t understand what is going on at home and her parents no longer Cue to her.
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In total for the year April 1st 2021 to end March 2022 we have delivered the following activities:
- CSUK attended and presented at 11 online deaf-related events.
- delivered 2 workshops.
- delivered 4 group licenses for our online self study course.
- the CSUK Training Lead has delivered 30 Cue-Reading sessions.
- CSUK Regional Family Advisors have delivered our parent and child Cued Speech training and support package through 159 home visits and 140 Zoom virtual visits.
- CSUK Regional Family Advisors delivered 78 playgroup sessions for parents of deaf children.
- the CSUK Training Lead and the Lead Family Advisor supported 4 schools that are using CS with their children to access literacy.
- the Lead Regional Family advisor delivered ‘Learn to Cue’ sessions at one school for 14 students.
The CSUK core team developed and disseminated 16 Cued Speech Videos:
- 10 Learn-to-Cue videos including View It, Cue it and Mini Challenge Videos and Important Days
- 2 Songs
In addition to the videos, we updated our Cued Speech hard-copy resources to produce a Family Pack which is full of games and learning resources and these were sent out to 16 families.
## Digital Data:
- 3 Stories
- 1 Educational video from a patron – Helen Willis
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## WHAT HAVE WE ACHIEVED
CSUK are a small team with only 5.5 full-time equivalent employees, and yet we manage a number of projects and activities which meet the needs of our beneficiaries.
This can only be achieved through successful team management, collaboration, and efficient administration. Your funding supported our administrative team to achieve this through managing family referrals and training referrals, updating our media platforms, and reporting to our benefactors via the generation of newsletters and reports including the Annual Report and Impact Report.
Core funds supported CSUK to deliver projects and activities across the UK so that every deaf child has had the opportunity to have access to CS resources.
## Work Stream
The number of referrals for this age group for the year 2021 – 2022 has been low with around 12 referrals across the UK within this age group. We did reflect as a Team that Covid will have had a significant impact on parents of newly diagnosed deaf babies - as it did on parents of hearing babies. Parents were fearful of their newborns contracting the virus and maintained high levels of isolation throughout 2021 -22. It was a time of considerable anxiety for new parents, and they were less likely to engage with additional interventions at this time. However, we did feel that we needed a more proactive response to this dilemma and took the time to devise a unique programme for parents of newly diagnosed deaf babies, called CHOICES.
The six-week group work programme will be delivered by CSUK RFAs and can be accessed by parents live or
online. The CHOICES programme will add value compared with parents’ current experience, as it will provide experiential learning supported by peers with the benefit of learning through practice. This is in contrast to making decisions based on written material which is predominantly the current offer from Teachers of the Deaf (ToDs) or the National Deaf Children’s Society (NDCS) to parents following a Newborn Hearing Screening Test.
The programme has been part-funded by the Sylvia Adams Charitable Trust as a legacy fund over three years but will need further funding. As of March 2022, we have already designed the referral and delivery model, content and teaching resources and have our first group due to start at the beginning of May 2022.
With partners in the NHS, schools, and other charities such as the Elizabeth Foundation, we are confident that this approach will significantly increase the number of referrals of babies aged 0 – 4.
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## Language and Literacy for life for deaf children aged 0 - 18
In spite of having some members of staff on flexible furlough, CSUK have maintained the average number of families engaging with CS over the last three years of funding through both responsive and proactive responses to need and delivery. For example, we have used both faceto-face interventions and zoom virtual interventions in response to need and circumstance.
The Team have used the time creatively to generate new resources and models of delivery which include:
- CSUK innovative digital resources, the avatar Cassie.
- CSUK digital See-Cue-Read resource uCUE which introduces children and adults to Cueing and phonics.
- CSUK phonics Early Reading scheme, the uniquely developed Nan-in-the-Van e-books for deaf children and visual learners.
CSUK are excited to be delivering the key-note speech at the prestigious British Cochlear Implant Group Conference 2022 and will be launching their digital innovations and the Choices programme at this event, a culmination of the hard work achieved during the last three years.
## Challenges
Due to Covid, a number of our benefactors changed the focus of their funding to those groups of
individuals who had most need during 2021 – 2022. This resulted in CSUK having to pare back on spending, and we achieved this through optional flexible furlough. While this reduced the number of families that were seen face-to-face, significant savings were made on time and travel costs.
While our Regional Family Advisors worked reduced hours, they used their time effectively through meeting families on Zoom and through developing online Cued games and resources suitable for families and deaf children who were still being home-educated.
During numerous lockdowns, the CSUK core team used the time to work remotely together to devise CHOICES.
I think that the last two years have made us use time and resources more effectively and more efficiently.
While 2021 – 22 saw a reduction in the numbers of people accessing CS resources online or through Zoom sessions, the numbers are still in excess of 2019 – 2020. The number of families who are starting to engage with CS at the end of the financial year 2021 – 22 is in line with the level of engagement seen in the years prior to Covid restrictions.
CSUK are confident that in this new financial year 2022 – 2023 we will increase engagement numbers with home visits and online because of the skills that we have learnt in effective and efficient practice during Covid restrictions.
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## LEGAL AND FINANCIAL
A Brief Report from an External Consultant
**Peter Burditt**
## **Strategic Development Consultants Ltd**
**Token House, 11-12 Token House Yard, London EC2R 7AS www. strategicdevelopment.co.uk**
**[t] 0207 253 5647 [m] 07969 795608 / 07538 581158 [e] pburditt@strategicdevelopment.co.uk**
**Peter Burditt: Senior Associate Member of the Royal Society of Medicine**
## **Peter Burditt: APECS Accredited Master Coach**
I have now met your operational staff and Leadership Board of Trustees and I must say that that in comparison to a couple of other charities with which I am connected, you have attracted (and retained) some first class people both for your management team and at the trustee board level; a wonderful tribute to the Executive Director and to her leadership style
I had a very constructive conversation with the Business Manager, Louise Creed and found her to be a very impressive and committed person for the Cued Speech cause and is a wonderful ambassador for the Charity.
CSUK financial reporting seems well managed, you have some commercial trustees who bring excellent experience and knowledge. Several of the Trustees also have first-hand experience of deafness.
The projected funding gap and the limited options you have in containing and /or reducing costs concerns me a little although I know you assured me that historically funds do arrive mid-year. It has been a pleasure to meet you all and to have worked with this wonderful Charity.
## Are we cost effective?
CSUK offers an excellent return on funds. The Team is highly efficient and skilled with most employees having the ability to deliver activities in more than one area of work. In the last financial year we have delivered more online sessions and our capacity has been increased through our online training. Our team are creative and aspirational, we are motivated by the desire to create equal opportunities for life and learning for deaf children and this has inspired our work with Robotica Machine Learning and the Love Reading Project.
## Our Experience
The CSUK Team retain it’s employees over long periods of time, staff rarely change so that each member of the Team increases in skills and has a vested interest in the success of the Charity and in making a valuable contribution to plans, creative ideas and outcomes. This means that our staff team are highly motivated and extremely competent and have the ability to cover a number of roles. This is evidenced by the broad range of projects that we are able to work on over one year. This year we have further developed our working partnership with Robotica Machine Learning and have extended the project into four areas. We have devised a new program for the parents of newly diagnosed deaf babies, CHOICES, which includes close collaboration with NHS staff and Hospital Audiology Departments, and we have continued to deliver training to families and professionals in schools.
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## Risk Management
50 years delivering training in Cued Speech gives the Charity integrity and evidences its resilience, continuity and quality which are positive attributes when applying to Charitable Trusts for funds. This was evidenced through the results of our applications, we were fortunate to receive successful bids to:
- Sylvia Adams Charitable Trust Legacy Fund
- Henry Smith
- Foyle foundation
- Garfield Western
- BBC Children in Need Wales
- BBC Children in Need England
- 17 standard Appeals
- 33 Donations from private funders
We are more than grateful to our funders for helping us to continue to deliver our vital work to deaf babies and children.
Unrestricted funds have been essential to the Charity over the last three years because of the changing nature of the delivery of our activities in response to Covid restrictions: we have been able to use our funds quickly and flexibly exactly where they have been needed, in most instances without having to apply or notify a change of use.
Multiyear funding has meant that we have been able to rely on the funds available throughout a very challenging period and consistently and reliably budget our accounts against core costs
CSUK are mindful that being dependent on one form of income puts the Charity in a vulnerable position and we will strive to develop an independent revenue stream from the sales of our educational resources in 2022 – 23 and further develop CSUK Trading Lmtd.
## Future Plans
Over the next 3 years, CSUK aims to make a significant breakthrough into the number of referrals that are received from parents of 0 – 3-year-old deaf babies.
We aim to change the way that deaf learners are able to access literacy and language in education and social settings through the use of digital technology including the Avatar Cassie iCUE, the literacy resource uCUE and the easy readers online filmed books, Love Reading.
## Cued Speech UK
Cued Speech UK was founded in 1975 - the National Centre for Cued Speech, part of KIDS, the registered charity for children with a disability. The Charity became independent in 1980 when it was also incorporated as a company limited by guarantee. In 2000 it was renamed the Cued Speech Association UK (CSAUK), which in 2017 was revised to Cued Speech UK. The Charity’s activities are governed by the Memorandum and Articles of Association (reviewed in October 2001).
Members of the Association elect Trustees (who are also Directors) who hold quarterly meetings to decide policies, and to appoint and oversee staff.
## Public Benefit
Cued Speech UK operates for public benefit by working to improve the communication and literacy skills of deaf and hearing-impaired children and adults. In exercising their powers and duties, including setting objectives and planning activities, the Trustees and the Charity confirm that they have complied with their duty in Section 4 of the Charities Act 2006 to have due regard to the guidance on public benefit as published by the Charity Commission.
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## LEGAL AND FINANCIAL
## Safeguarding
This year we have registered with the Safeguarding Network. Safeguarding Network - confidence in safeguarding
This is an online resource produced for schools. The site is updated with latest reports and articles and relevant training events.
It contains information and training in all the key areas which should be considered when working with children.
Safeguarding network have a training matrix which CSUK can use, update, monitor and record the training log of every employee and volunteer including Trustees.
It is an easy resource to use with online login for every member of staff or volunteer and it also contains useful proforma for recording incidents.
## Volunteers
Volunteer work is vital and worth many thousands of pounds to our Charity.
Volunteers:
- teach, examine, and support training activities.
- contribute to information and tuition materials.
- demonstrate Cued Speech at exhibitions.
- provide advice and guidance to staff.
- take part in fundraising activities
- provide expert advice and support in key project areas such as marketing, business management and film production.
Our comprehensive safeguarding policy is reviewed annually. All our tutors, staff and volunteers working with children and vulnerable adults comply with the policy and procedures and are checked under the Disclosure and Barring Service.
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## STATEMENT BY THE TRUSTEES OF CUED SPEECH UK LIMITED
The summarised financial statements for the year ended 31 March 2022 presented in the following pages are a summary of the information extracted from the annual accounts and certain information relating to the Statement of Financial Activities and the Statement of Financial Position.
These summarised accounts may not contain sufficient information to allow for a full understanding of the financial affairs of the Charitable Company. For further information the full annual accounts which are subject to an Independent Examination and include a Trustees’ report, should be consulted.
A copy of these may be obtained on request from the Charity’s office (contact details are on the back cover). For the year ending 31 March 2022 the Charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Trustees’ Responsibilities:
The members have not required the Charity to obtain an audit of its financial statements for the year in question in accordance with section 476. The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime. These financial statements were approved by the Board of Trustees and authorised for issue on the 21st September 2022, and are signed on behalf of the Board by:
Ms Christine Hardy, Chair person
## INDEPENDENT EXAMINER’S STATEMENT
I report to the Trustees on my examination of the financial statements of Cued Speech UK Limited (‘the Charity’) for the year ended 31 March 2022.
Responsibilities and basis of report
As the Trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’). Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act; or
2. the financial statements do not accord with those records; or
3. the financial statements do not comply
with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or
4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Sean R Smith FCA on behalf of THOMAS WESTCOTT Chartered Accountants, Independent Examiner, Petitor House, Nicholson Road, Torquay, Devon, TQ2 7TD
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## STATEMENT OF FINANCIAL ACTIVITIES
**----- Start of picture text -----**
Year ended 31 March 2022 Unrestricted 2022 Total 2021
Funds Restricted Funds Total
£ Funds £ Funds
£ £
Income
Donations 38,617 245,491 284,108 262,657
Charitable activities 207 2,713 2,920 12,083
Other trading activities – – – 405
Investment income 387 – 387 –
Total income 39,211 248,204 287,415 274,740
Expenditure
Expenditure on charitable
737 271,983 272,720 286,682
activities
Total expenditure 737 271,983 272,720 286,682
Net income and net
38,474 (23,779) 14,695 (11,942)
movement in funds
Transfer between funds (9,500) 9,500 – –
Net movement in funds 28,974 (14,279) 14,695 (11,942)
Reconciliation of funds
Total funds brought forward 40,760 78,520 119,280 131,222
Total funds carried forward 69,734 64,241 133,975 119,280
**----- End of picture text -----**
## INCOME
Total income received in 2021/22 was £287,415, of which £284,108 was donated by charitable trusts, companies and individuals. The remaining £3,307 included tuition fees and charges, membership subscriptions and investment income.
## EXPENDITURE
Total expenditure was £272,720.
## RESERVES
Income exceeded expenditure by £14,695 resulting in increase in funds from £119,280 to £133,975, of which £64,241 is restricted to specific work.
The Association’s policy is to hold a designated reserve of £20,000 and in addition, operating reserves equivalent to not less than three months’ expenditure. The balances held at 31 March 2022 met that requirement.
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## BALANCE SHEET AS AT 31 MARCH 2022
**----- Start of picture text -----**
Assets 2022 2021
Fixed Assets
Tangible Fixed Assets 5,195 4,254
Current Assets
Stocks 743 743
Debtors 3,709 3,783
Cash at bank and in hand 132,248 117,550
Total current assets 136,700 122,076
Creditors: amounts falling due within one year 7,920 7,050
Net current assets 128,780 115,026
Total assets less current liabilities 133,975 119,280
Net assets 133,975 119,280
Funds of the charity
Restricted income funds 64,241 78,520
Unrestricted funds 69,734 40,760
Total Funds 133,975 119,280
**----- End of picture text -----**
## DONORS
The Directors are grateful for the support, interest and encouragement received during the year from trusts, companies, organisations and individuals, including members who gave more than the minimum membership fee. During the year donations were received from five anonymous donors and from the following:
## CHARITABLE TRUSTS
■ Arnold Clark Trust
■ Awards for all England ■ Awards for All Wales ■ BBC Children in Need England ■ BBC Children in Need WALES ■ Belvedere Trust
■ Benham Charitiable Trust
■ Sir James Roll Charitable Trust
■ Sir John Beckwith Charitable Settlement
■ Sir Jules Thorn Charity Trust ■ Souter Charitable Trust ■ Sylvia Adams Charitable Trust ■ The Clothworkers Foundation ■ Toy Trust
■ Bothwell Charitable Trust
■ Cumber Family Trust ■ DCR Allen Charitable Trust
■ Devon and Exeter Deaf Charity ■ Dorothy Hay-Bolton Charitable Trust ■ Elizabeth & Prince Zaiger Trust ■ Fulmer Charitable Trust ■ Garfield Western Foundation ■ George A Moore Foundation
■ Global Make Some Noise ■ Henry Smith Charity ■ Lord and Lady Lurgan Trust ■ Masonic Charitable Trust
■ Michael Cornish Charitable Trust ■ Michelle Molyneux Charitable Trust
■ PF Charitable Fund
## INDIVIDUAL DONATIONS
■ A C Gillespie ■ Barbara Parton ■ Cathy Groeger ■ J Elliot ■ Ken Orpin ■ Mick Mooney ■ Mr C Millar ■ Mr Mark Evans ■ Mrs C G Cottam ■ Peter Bowman ■ Peter Burditt ■ Sheila Skillings
■ Mrs Win Burton
**CUED SPEECH UK** Makes spoken language visible for deaf babies, children and adults
The Boatshed, Steamer Quay Totnes, Devon TQ9 5AL
**info@cuedspeech.co.uk • www.cuedspeech.org.uk • 01803 712853** Registered with the Charity Commission of England and Wales No. 279523. A Company Limited by Guarantee No. 1477997
**COMPANY REGISTRATION NUMBER: 01477997 CHARITY REGISTRATION NUMBER: 279523**
# **Cued Speech UK Limited Charitable Company Limited by Guarantee Unaudited Financial Statements 31 March 2022**
## **THOMAS WESTCOTT LLP**
Chartered Accountants Petitor House Nicholson Road Torquay Devon TQ2 7TD
## **Cued Speech UK Limited**
## **Charitable Company Limited by Guarantee**
## **Financial Statements**
## **Year ended 31 March 2022**
||**Page**|
|---|---|
|Trustees' annual report (incorporating the director's report)|**1**|
|Independent examiner's report to the trustees|**6**|
|Statement of financial activities (including income and||
|expenditure account)|**7**|
|Statement of financial position|**8**|
|Notes to the financial statements|**9**|
|**The following pages do not form part of the financial statements**||
|Detailed statement of financial activities|**21**|
|Notes to the detailed statement of financial activities|**22**|
**Cued Speech UK Limited**
## **Company Limited by Guarantee**
## **Trustees' Annual Report (Incorporating the Director's Report)**
## **Year ended 31 March 2022**
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2022.
## **Reference and administrative details**
**Registered charity name** Cued Speech UK Limited **Charity registration number** 279523 **Company registration number** 01477997 **Principal office and registered** The Boatshed **office** Steamer Quay Road Totnes Devon TQ9 5AL **The trustees**
Mrs W Burton Ms C Cottam (Retired 12 November 2021) Mrs T Kirwin - McGinley Mr K Orpin Miss C Hardy Mr P G Bowman Ms S C Elumba-Hill Mr G Allerton-Ross Mr M J Evans Mr P J Tuck (Retired 20 April 2021) Ms V Henry-Macklin (Appointed 10 February 2022) **Company secretary** Ms T Kirwin - McGinley and Mrs H W Burton **Independent examiner** Sean R Smith FCA on behalf of THOMAS WESTCOTT LLP Chartered Accountants Petitor House Nicholson Road Torquay Devon TQ2 7TD
**- 1 -**
**Cued Speech UK Limited**
## **Charitable Company Limited by Guarantee**
## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_
## **Year ended 31 March 2022**
## **Structure Governance and Management**
## **Organisational Structure**
The activities are governed by the Memorandum and Articles of Association. Charity members elect the Trustees who meet quarterly to oversee the work of the paid staff. At the end of the year there were 9 part-time employees, totalling 6 full time equivalents.
The Team consists of: -
- Henrietta Ireland – Executive Director
- Louise Creed – Business Manager
- Debbie Hawkes – Senior Administrator
- Cate Calder – Training Lead
- Mark Murton – Training co-ordinator
- Kathy Kenny – Lead Regional Family Advisor (South West region)
- Sagira Jetha – Regional Family Advisor Hertfordshire
- Kirsti – Regional Family Advisor South Wales (resigned from post 28th February 2022 and replaced by Julia Tomlinson April 2022)
- Carly Simpson – Regional Family Advisor North West
## **Investment Powers**
Under the Memorandum and Articles of Association, the Charity has the power to make any investment which the Directors see fit.
## **Risk Management**
The Trustees have assessed the major risks to which the Charity is exposed and in particular those that are affected by fluctuations in the financial position of the Charity and we are satisfied that systems are in place to mitigate the Charity’s exposure to major risk.
## **Cued Speech Definition**
Cued Speech is a visual/manual code for spoken languages that enables accurate lip reading. As a speaker says each word, they make handshapes near the face that replace the missing acoustic information for the deaf receiver.
## **CSUK Aim**
Our aim is to ensure that all deaf children and adults are given full access to English or their home language through Cued Speech regardless of hearing loss; with this they can develop their language and literacy skills to reach their full potential socially, emotionally and economically.
**- 2 -**
**Cued Speech UK Limited**
## **Charitable Company Limited by Guarantee**
## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_
## **Year ended 31 March 2022**
## **CSUK’s mission is to:**
- inform, train and support families free of charge to Cue their spoken languages.
- inform, train and support professionals using Cued Speech and signpost others to it.
- to gain recognition through social media, publicity, and advocacy with the people, services and commissioning bodies with whom Cued Speech is most relevant and where outcomes can be most effective.
Through these actions we want to ensure deaf children and adults avoid the negative and life-long cognitive impairment, social isolation and academic failure caused by language deprivation.
## **Statement of Rights**
A deaf child or adult has a fundamental right to:
- language and communication;
- receive a full education;
- succeed to their maximum potential regardless of disability;
- be safe.
These rights fit with the United Nations Convention on the Rights of the Child and are fundamental to the mission and aims of CSUK.
## **Statement of Aims**
Over the next 3 years, CSUK will continue to increase on the number of referrals of babies 0 – 4 through the development of referral pathways from NHS Trust Audiology Departments and the delivery of a specialist six week programme for newly diagnosed deaf babies, called Choices.
Over the next 3 years we will continue to promote CSUK literacy and language resources which enable deaf learners to access literacy and language in education and social settings through the use of digital technology including the Avatar Cassie I-Cue, and other resources under the heading of “Love Reading.” The intention is for CSUK to develop a trading arm, Cued Speech Trading, which will take revenue from the resources that are sold from the Love Reading range and which will then support the activities of the Charity.
## **Financial Review in Brief**
## **2021 – 2022**
CSUK started the financial year with low funds in the bank. Applications to Charitable Trusts had been delayed due to Covid and some funding streams such as Henry Smith, who funds our Regional Family Advisor posts, had come to the end of its term without the possibility to reapply until our final report to them was sent so that there was a hiatus in income of around 6 months.
With the approval of the Trustees, the Charity worked hard to raise income through funding applications in the first quarter and through the flexible furlough scheme for those staff that wished to be considered in the first and second quarters ending in September, this allowed time for applications to be processed while reducing expenditure. It was with great relief that a number of strategic applications were successful, Henry Smith, Foyle Foundation, Sylvia Adams Charitable Trust, and Garfield Western in addition to successful Standard Appeals. Project funding for Love Reading was also successful which meant that the Charity ended the financial year in a strong position.
**- 3 -**
**Cued Speech UK Limited**
## **Charitable Company Limited by Guarantee**
## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_
## **Year ended 31 March 2022**
## **Financial Review in Brief** _**(continued)**_
Looking ahead to 2022/23, CSUK will need to raise more funds to cover the expansion of their team and their resources.
Our solution is to drive forward a marketing and publicity campaign in order to generate public and commercial interest in our digital literacy resources. Our aim is for this to provide a secondary income for the Charity beyond funding applications to Trusts, which currently funds around 85% of our activities. Over-reliance on one income stream increases our vulnerability and we therefor feel that it is prudent to generate and develop alternative income sources.
## **Activities**
**In total for the year April 1[st] 2021 to end March 2022, we have delivered the following activities:**
- CSUK attended and presented at 11 online deaf-related events;
- Delivered 2 workshops;
- Delivered 4 group licenses for the CSUK 6-week Online Foundation Training;
- The CSUK Training Lead has delivered 30 Cue-Reading sessions;
- CSUK Regional Family Advisors have delivered our parent and child Cued Speech training and support package through 159 home visits and 140 Zoom virtual visits;
- CSUK Regional Family Advisors delivered 78 playgroup sessions for parents of deaf children;
- The CSUK Training Lead and the Lead Family Advisor supported 4 schools that are using CS with their children to access literacy; and
- The Lead Regional Family advisor delivered ‘Learn to Cue’ sessions at one school for 14 students.
**The CSUK core team developed and disseminated 16 Cued Speech Videos including:**
- 10 Learn-to-Cue videos including View It, Cue it and Mini Challenge Videos and Important Days;
- 2 Songs;
- 3 Stories; and
- 1 Educational video from a patron – Helen Willis.
## **Digital Data**
|Face book 2021 - 2022|Face book 2021 - 2022|||
|---|---|---|---|
|||||
|Total Reach|Total Engagements|Average Reach|Average Engagements|
|||||
|42421|5443|934.64|123.78|
|||||
|||||
|Instagram 2021 - 2022||Instagram 2020 - 2021||
|||||
|23 Videos and posts||43||
|||||
|425 Views||882||
|||||
|67 Likes||124||
|||||
**- 4 -**
**Cued Speech UK Limited**
## **Charitable Company Limited by Guarantee**
**Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_
## **Year ended 31 March 2022**
## **The Impact of Core Funds**
CSUK are a small team with only six full-time equivalent employees and yet we manage several projects and activities which meet the needs of our beneficiaries. This can only be achieved through successful team management, collaboration and efficient administration. Core funds support our administrative team to achieve this through managing family referrals and training referrals, updating our media platforms and reporting to our benefactors via the generation of newsletters and reports including the Annual Report and Impact Report.
Core funds supported CSUK to deliver projects and activities across the UK so that every deaf child has had the opportunity to have access to CS resources.
## **Conclusion.**
Our aspirational plans for growth will mean that we will need to increase our income by 70% in the next financial year if we are to achieve our aims and delivery. CSUK will need to be creative and focused around income generation while continuing to minimize our risks through financial planning with the Trustees. We have agreed with Trustees to only extend our capacity and delivery if we can assure that we have the funds to cover our aspirational growth.
## **Financial review**
## **Income**
Total income received in 2021/22 was £287,415, of which £284,108 was donated by charitable trusts, companies and individuals. The remaining £3,307 included tuition fees and charges, membership subscriptions and investment income.
## **Expenditure**
Total expenditure was £272,720.
## **Reserves**
Income exceeded expenditure by £14,695 resulting in increase in funds from £119,280 to £133,975, of which £64,241 is restricted to specific work.
The Association's policy is to hold a designated reserve of £20,000 and in addition, operating reserves equivalent to not less than three months' expenditure. The balances held at 31 March 2022 met that requirement.
## **Small company provisions**
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
The trustees' annual report was approved on .............................. and signed on behalf of the board of trustees by:
Ms C Hardy Chairperson
**- 5 -**
## **Cued Speech UK Limited**
## **Charitable Company Limited by Guarantee**
## **Independent Examiner's Report to the Trustees of Cued Speech UK Limited**
## **Year ended 31 March 2022**
I report to the trustees on my examination of the financial statements of Cued Speech UK Limited ('the charity') for the year ended 31 March 2022.
## **Responsibilities and basis of report**
As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act’).
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
2. the financial statements do not accord with those records; or
3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or
4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Sean R Smith FCA on behalf of THOMAS WESTCOTT LLP Chartered Accountants Independent Examiner
Petitor House Nicholson Road Torquay Devon TQ2 7TD
**- 6 -**
## **Cued Speech UK Limited**
## **Charitable Company Limited by Guarantee**
## **Statement of Financial Activities (including income and expenditure account)**
## **Year ended 31 March 2022**
||||**2022**||2021|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|||
|||funds|funds|**Total funds**|Total funds|
||**Note**|**£**|**£**|**£**|£|
|**Income and endowments**||||||
|Donations and legacies|**5**|38,617|245,491|**284,108**|262,657|
|Charitable activities|**6**|207|2,713|**2,920**|12,083|
|Investment income|**7**|387|–|**387**|–|
|||----------------------------|---------------------------------|---------------------------------|---------------------------------|
|**Total income**||39,211|248,204|**287,415**|274,740|
|||============================|=================================|=================================|=================================|
|**Expenditure**||||||
|Expenditure on charitable activities|**8,9**|737|271,983|**272,720**|286,682|
|||----------------------------|---------------------------------|---------------------------------|---------------------------------|
|**Total expenditure**||737|271,983|**272,720**|286,682|
|||============================|=================================|=================================|=================================|
|||----------------------------|---------------------------------|---------------------------------|---------------------------------|
|**Net income/(expenditure) and net**||||||
|**movement in funds**||38,474|(23,779)|**14,695**|(11,942)|
|||============================|=================================|=================================|=================================|
|Transfers between funds||(9,500)|9,500|_|_|
|||----------------------------|---------------------------------|---------------------------------|---------------------------------|
|**Net movements in funds**||28,974|(14,279)|14,695|(11,942)|
|**Reconciliation of funds**||||||
|Total funds brought forward||40,760|78,520|**119,280**|131,222|
|||----------------------------|---------------------------------|---------------------------------|---------------------------------|
|**Total funds carried forward**||69,734|64,241|**133,975**|119,280|
|||============================|=================================|=================================|=================================|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
**The notes on pages 9 to 19 form part of these financial statements.**
**- 7 -**
## **Cued Speech UK Limited**
## **Charitable Company Limited by Guarantee**
## **Statement of Financial Position**
## **31 March 2022**
|||**2022**||2021|
|---|---|---|---|---|
||**Note**|**£**|**£**|£|
|**Fixed assets**|||||
|Tangible fixed assets|**15**||**5,195**|4,254|
|**Current assets**|||||
|Stocks|**16**|**743**||743|
|Debtors|**17**|**3,709**||3,783|
|Cash at bank and in hand||**132,248**||117,550|
|||---------------------------------||---------------------------------|
|||**136,700**||122,076|
|**Creditors: amounts falling due within one year**|**18**|**7,920**||7,050|
|||---------------------------------||---------------------------------|
|**Net current assets**|||**128,780**|115,026|
||||---------------------------------|---------------------------------|
|**Total assets less current liabilities**|||**133,975**|119,280|
||||---------------------------------|---------------------------------|
|**Net assets**|||**133,975**|119,280|
||||=================================|=================================|
|**Funds of the charity**|||||
|Restricted income funds:|||||
|Other restricted income funds|||**64,241**|78,520|
|Unrestricted funds|||**69,734**|40,760|
||||---------------------------------|---------------------------------|
|**Total charity funds**|**21**||**133,975**|119,280|
||||=================================|=================================|
For the year ending 31 March 2022 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These financial statements were approved by the board of trustees and authorised for issue on 20[th] September 2022 and are signed on behalf of the board by:
Ms C Hardy Chairperson
**The notes on pages 9 to 19 form part of these financial statements.**
**- 8 -**
**Cued Speech UK Limited**
## **Charitable Company Limited by Guarantee**
## **Notes to the Financial Statements**
## **Year ended 31 March 2022**
## **1. General information**
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is The Boatshed, Steamer Quay Road, Totnes, Devon, TQ9 5AL.
## **2. Statement of compliance**
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.
## **3. Accounting policies**
## **Basis of preparation**
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
## **Going concern**
There are no material uncertainties about the charity's ability to continue.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
**- 9 -**
**Cued Speech UK Limited**
## **Charitable Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2022**
## **3. Accounting policies** _**(continued)**_
## **Incoming resources**
## **Income**
All income is included in the statement of financial activities when the charity is entitled to the income, any performance related conditions attached have been met or are fully within the control of the charity, the income is considered probable and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
Donations and legacy income is received by way of donations, legacies, grants and gifts and is included in full in the Statement of Financial Activities when receivable. Where legacies have been notified to the charity but the criteria for income recognition have not been met, the legacy is treated as a contingent asset and disclosed if material. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
Donated services and facilities are included at the value to the charity, being the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market.
Investment income is included when receivable.
Income from charitable trading activity is accounted for when earned.
## **Resources expended**
## **Expenditure**
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates:
Costs of raising funds comprise the costs associated with attracting donations, grants and legacies and the costs of trading for fundraising purposes.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis, as set out in the notes to the accounts.
**- 10 -**
**Cued Speech UK Limited**
## **Charitable Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2022**
## **3. Accounting policies** _**(continued)**_
## **Tangible assets**
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
## **Depreciation**
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures and fittings - 25% reducing balance
## **Impairment of fixed assets**
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
## **Stocks**
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
**- 11 -**
**Cued Speech UK Limited**
## **Charitable Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2022**
## **3. Accounting policies** _**(continued)**_
## **Government grants**
Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the charity will comply with the conditions attaching to them and the grants will be received.
Where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.
## **Financial instruments**
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
**- 12 -**
**Cued Speech UK Limited**
## **Charitable Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2022**
## **3. Accounting policies** _**(continued)**_
Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
## **Defined contribution plans**
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.
## **4. Limited by guarantee**
Cued Speech Association UK is a company limited by guarantee and accordingly does not have a share capital.
## **5. Donations and legacies**
||Unrestricted|Restricted|**Total Funds**|
|---|---|---|---|
||Funds|Funds|**2022**|
||£|£|**£**|
|**Donations**||||
|Donations|38,218|235,691|**273,909**|
|**Grants**||||
|Government grant income|–|9,800|**9,800**|
|**Subscriptions**||||
|Membership subscriptions|399|–|**399**|
||----------------------------|---------------------------------|---------------------------------|
||38,617|245,491|**284,108**|
||============================|=================================|=================================|
||Unrestricted|Restricted|Total Funds|
||Funds|Funds|2021|
||£|£|£|
|**Donations**||||
|Donations|39,911|214,827|254,738|
|**Grants**||||
|Government grant income|–|7,470|7,470|
|**Subscriptions**||||
|Membership subscriptions|449|–|449|
||----------------------------|---------------------------------|---------------------------------|
||40,360|222,297|262,657|
||============================|=================================|=================================|
**- 13 -**
## **Cued Speech UK Limited**
## **Charitable Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2022**
## **6. Charitable activities**
|||Unrestricted|Restricted|**Total Funds**|
|---|---|---|---|---|
|||Funds|Funds|**2022**|
|||£|£|**£**|
|Contracted out staff||–|–|**–**|
|CS training income||108|2,085|**2,193**|
|Exam fees income||84|401|**485**|
|Miscellaneous income||15|227|**242**|
|||--------------|-----------------------|-----------------------|
|||207|2,713|**2,920**|
|||==============|=======================|=======================|
|||Unrestricted|Restricted|Total Funds|
|||Funds|Funds|2021|
|||£|£|£|
|Contracted out staff||918|6,885|7,803|
|CS training income||951|2,391|3,342|
|Exam fees income||64|213|277|
|Miscellaneous income||265|396|661|
|||-----------------------|-----------------------|----------------------------|
|||2,198|9,885|12,083|
|||=======================|=======================|============================|
|**nvestment income**|||||
||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
||Funds|**2022**|Funds|2021|
||£|**£**|£|£|
|Bank interest receivable|387|**387**|–|–|
||==============|==============|==============|==============|
|**Expenditure on charitable activities by fund type**|||||
|||Unrestricted|Restricted|**Total Funds**|
|||Funds|Funds|**2022**|
|||£|£|**£**|
|Charitable activity costs||293|214,861|**215,154**|
|Support costs||444|36,072|**36,516**|
|Exceptional costs of charitable activities||–|21,050|**21,050**|
|||--------------|---------------------------------|---------------------------------|
|||737|271,983|**272,720**|
|||==============|=================================|=================================|
|||Unrestricted|Restricted|Total Funds|
|||Funds|Funds|2021|
|||£|£|£|
|Charitable activity costs||12|235,774|235,786|
|Support costs||454|32,442|32,896|
|Exceptional costs of charitable activities||–|18,000|18,000|
|||--------------|---------------------------------|---------------------------------|
|||466|286,216|286,682|
|||==============|=================================|=================================|
## **7. Investment income**
## **8. Expenditure on charitable activities by fund type**
**- 14 -**
## **Cued Speech UK Limited**
## **Charitable Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2022**
## **9. Expenditure on charitable activities by activity type**
|||Activities||||
|---|---|---|---|---|---|
|||undertaken|Support|**Total funds**|Total fund|
|||directly|costs|**2022**|2021|
|||£|£|**£**|£|
||Charitable activity costs|215,154|–|**215,154**|235,786|
||Governance costs|–|36,516|**36,516**|32,896|
||Exceptional cost of charitable activities|21,050|–|**21,050**|18,000|
|||---------------------------------|----------------------------|---------------------------------|---------------------------------|
|||236,204|36,516|**272,720**|286,682|
|||=================================|============================|=================================|=================================|
|**10.**|**Net income/(expenditure)**|||||
||Net income/(expenditure) is stated after charging/(crediting):|||||
|||||**2022**|2021|
|||||**£**|£|
||Depreciation of tangible fixed assets|||**1,732**|1,418|
|||||=======================|=======================|
|**11.**|**Independent examination fees**|||||
|||||**2022**|2021|
|||||**£**|£|
||Fees payable to the independent examiner for:|||||
||Independent examination of the financial statements|||**3,833**|3,914|
|||||=======================|=======================|
## **12. Staff costs**
The total staff costs and employee benefits for the reporting period are analysed as follows:
||**2022**|2021|
|---|---|---|
||**£**|£|
|Wages and salaries|**197,628**|207,830|
|Employer contributions to pension plans|**6,469**|6,748|
||---------------------------------|---------------------------------|
||**204,097**|214,578|
||=================================|=================================|
The average head count of employees during the year was 9 (2021: 10). The average number of full-time equivalent employees during the year is analysed as follows:
||**2022**|2021|
|---|---|---|
||**No.**|No.|
|Number of staff|**9**|9|
||==============|==============|
No employee received employee benefits of more than £60,000 during the year (2021: Nil).
**- 15 -**
## **Cued Speech UK Limited**
## **Charitable Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2022**
## **13. Trustee remuneration and expenses**
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
## **14. Transfers between funds**
During the year £9,500 was transferred from Unrestricted Funds to Restricted Funds.
## **15. Tangible fixed assets**
|||Fixtures and||
|---|---|---|---|
|||fittings|**Total**|
|||£|**£**|
||**Cost**|||
||At 1 April 2021|16,848|**16,848**|
||Additions|2,673|**2,673**|
|||----------------------------|----------------------------|
||**At 31 March 2022**|19,521|**19,521**|
|||============================|============================|
||**Depreciation**|||
||At 1 April 2021|12,594|**12,594**|
||Charge for the year|1,732|**1,732**|
|||----------------------------|----------------------------|
||**At 31 March 2022**|14,326|**14,326**|
|||============================|============================|
||**Carrying amount**|||
||**At 31 March 2022**|5,195|**5,195**|
|||============================|============================|
||At 31 March 2021|4,254|4,254|
|||============================|============================|
|**16.**|**Stocks**|||
|||**2022**|2021|
|||**£**|£|
||Raw materials and consumables|**743**|743|
|||==============|==============|
**- 16 -**
## **Cued Speech UK Limited**
## **Charitable Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2022**
## **17. Debtors**
||**2022**|2021|
|---|---|---|
||**£**|£|
|Amounts owed by undertakings in which the charity has a|||
|participating interest|**300**|300|
|Prepayments and accrued income|**2,531**|2,445|
|Other debtors|**878**|1,038|
||-----------------------|-----------------------|
||**3,709**|3,783|
||=======================|=======================|
|**Creditors:** **amounts falling due within one year**|||
||**2022**|2021|
||**£**|£|
|Accruals and deferred income|**2,650**|2,592|
|Social security and other taxes|**4,130**|3,392|
|Other creditors|**1,140**|1,066|
||-----------------------|-----------------------|
||**7,920**|7,050|
||=======================|=======================|
## **18. Creditors: amounts falling due within one year**
## **19. Pensions and other post retirement benefits**
## **Defined contribution plans**
The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £6,469 (2021: £6,748).
## **20. Government grants**
The amounts recognised in the financial statements for government grants are as follows:
||**2022**|2021|
|---|---|---|
||**£**|£|
|Recognised in income from donations and legacies:|||
|Government grants income|**9,800**|7,470|
||=======================|=======================|
During the year the charity was a recipient of economic benefits as a result of participating I the UK Government’s Coronavirus Job Retention Scheme. The total funds recognised on an accrual basis from the UK Government during the year was £9,800.
**- 17 -**
## **Cued Speech UK Limited**
## **Charitable Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2022**
## **21. Analysis of charitable funds**
## **Unrestricted funds**
|**Unrestricted funds**||||||
|---|---|---|---|---|---|
||||||**At**|
||At||||**31 March 20**|
||1 April 2021|Income|Expenditure|Transfers|**22**|
||£|£|£|£|**£**|
|General funds|20,760|39,211|(737)|(9,500)|
**49,734**|
|Designated funds|20,000|–|–|–|**20,000**|
||----------------------------|----------------------------|--------------|-----------------------|----------------------------|
||40,760|39,211|(737)|(9,500)|
**69,734**|
||============================|============================|==============|=======================|============================|
||||||At|
||At||||31 March 20|
||1 April 2020|Income|Expenditure|Transfers|21|
||£|£|£|£|£|
|General funds|20,668|42,558|(466)|(42,000)|
20,760|
|Designated funds|20,000|–|–|–|20,000|
||----------------------------|----------------------------|--------------|----------------------------|----------------------------|
||40,668|42,558|(466)|(42,000)|
40,760|
||============================|============================|==============|============================|============================|
|**Restricted funds**||||||
||||||**At**|
||At||||**31 March 20**|
||1 April 2021|Income|Expenditure|Transfers|**22**|
||£|£|£|£|**£**|
|0 - 18 UK|71,173|123,688|(158,551)|(10,500)|
**25,810**|
|0 – 4 Years|-|62,450|(67,923)|20,000|**14,527**|
|Wales|7,347|18,166|(11,479)|–|**14,034**|
|Love Reading|-|43,900|(34,030)|–|**9,870**|
||---------------------------------|---------------------------------|---------------------------------|-----------------------|---------------------------------|
||78,520|248,204|(271,983)|9,500|**64,241**|
||=================================|=================================|=================================|=======================|=================================|
||||||At|
||At||||31 March 20|
||1 April 2020|Income|Expenditure|Transfers|21|
||£|£|£|£|£|
|0 – 18 UK|60,718|211,256|(242,727)|41,926|71,173|
|Hertfordshire|8,9888|8,586|(17,648)|74|-|
|Wales|20,316|3,000|(15,969)|–|7,347|
|North East|532|9,340|(9,872)|–|-|
||---------------------------------|---------------------------------|---------------------------------|----------------------------|---------------------------------|
||90,554|232,182|(286,216)|42,000|78,520|
||=================================|=================================|=================================|============================|=================================|
## **Restricted funds**
**- 18 -**
## **Cued Speech UK Limited**
## **Charitable Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2022**
## **22. Analysis of net assets between funds**
||Unrestricted|Restricted|**Total Funds**|
|---|---|---|---|
||Funds|Funds|**2022**|
||£|£|**£**|
|Tangible fixed assets|859|4,336|**5,195**|
|Current assets|68,875|59,905|**128,780**|
||----------------------------|----------------------------|---------------------------------|
|**Net assets**|69,734|64,241|**133,975**|
||============================|============================|=================================|
||Unrestricted|Restricted|Total Funds|
||Funds|Funds|2021|
||£|£|£|
|Tangible fixed assets|1,146|3,108|4,254|
|Current assets|39,614|75,412|115,026|
||--------------------------|------------------------|--------------------------|
|**Net assets**|40,760|78,520|119,280|
||=======================|==========================|==========================|
**- 19 -**
**Cued Speech UK Limited**
## **Charitable Company Limited by Guarantee**
## **Management Information**
**Year ended 31 March 2022**
**The following pages do not form part of the financial statements.**
**- 20 -**
## **Cued Speech UK Limited**
## **Charitable Company Limited by Guarantee**
## **Detailed Statement of Financial Activities** _**(continued)**_
## **Year ended 31 March 2022**
||**2022**|2021|
|---|---|---|
||**£**|£|
||**2022**|2021|
||**£**|£|
|**Income and endowments**|||
|**Donations and legacies**|||
|Donations|**273,909**|254,738|
|Government grant income|**9,800**|7,470|
|Membership subscriptions|**399**|449|
||---------------------------------|---------------------------------|
||**284,108**|262,657|
||---------------------------------|---------------------------------|
|**Charitable activities**|||
|Contracted out staff|**–**|7,803|
|CS training income|**2,193**|3,342|
|Exam fees income|**485**|277|
|Miscellaneous income|**242**|661|
||-----------------------|----------------------------|
||**2,920**|12,083|
||-----------------------|----------------------------|
|**Investment income**|||
|Bank interest receivable|**387**|–|
||--------------|--------------|
||---------------------------------|---------------------------------|
|**Total income**|**287,415**|274,740|
||=================================|=================================|
|**Expenditure**|||
|**Expenditure on charitable activities**|||
|Wages and salaries|**197,628**|207,830|
|Pension costs|**6,469**|6,748|
|Repairs and maintenance|**473**|1,814|
|Insurance|**2,470**|2,662|
|Other establishment|**13,216**|9,912|
|Motor vehicle expenses|**2,872**|2,624|
|Legal and professional fees|**11,329**|15,851|
|Telephone|**3,412**|4,838|
|Other office costs|**6,206**|9,878|
|Depreciation|**1,732**|1,418|
|Interest on bank loans and overdrafts|**–**|6|
|Other interest payable and similar charges|**121**|69|
|Subscriptions and licences|**4,517**|3,851|
|Info conference fees and charges|**1,025**|(171)|
|Info freelance staff|**–**|852|
|Publications and advertising|**200**|500|
|Exceptional costs of raising donations and legacies|**21,050**|18,000|
||---------------------------------|---------------------------------|
||**272,720**|286,682|
||---------------------------------|---------------------------------|
||---------------------------------|---------------------------------|
|**Total expenditure**|**272,720**|286,682|
||=================================|=================================|
||---------------------------------|---------------------------------|
|**Net income/(expenditure)**|**14,695**|(11,942)|
||=================================|=================================|
**- 21 -**
## **Cued Speech UK Limited**
## **Charitable Company Limited by Guarantee**
## **Notes to the Detailed Statement of Financial Activities**
## **Year ended 31 March 2022**
|**Year ended 31 March 2022**|||
|---|---|---|
||**2022**|2021|
||**£**|£|
|**Expenditure on charitable activities**|||
|**_Activities undertaken directly_**|||
|Staff costs - wages/salaries|**197,628**|207,830|
|Staff costs - pension costs|**6,469**|6,748|
|Motor vehicle expenses|**2,872**|2,624|
|Freelance tutor fees, legal and accounts|**4,701**|11,307|
|Other office costs|**2,259**|6,090|
|Interest on bank loans and overdrafts|**–**|6|
|Info conference fees and charges|**1,025**|(171)|
|Info freelance staff|**–**|852|
|Publications and advertising|**200**|500|
||---------------------------------|---------------------------------|
||**215,154**|235,786|
||---------------------------------|---------------------------------|
|**Governance costs**|||
|Repairs and maintenance|**473**|1,814|
|Insurance|**2,470**|2,662|
|Rent|**13,216**|9,912|
|Governance costs - accountancy fees|**3,833**|3,914|
|Governance costs - legal and other professional fees|**720**|630|
|Team and trustees' meetings|**2,075**|–|
|Telephone and broadband|**3,412**|4,838|
|Printing, postage and stationery|**3,947**|3,788|
|Governance costs - depreciation|**1,732**|1,418|
|Governance costs - other finance costs|**121**|69|
|Subscriptions and licences|**4,517**|3,851|
||----------------------------|----------------------------|
||**36,516**|32,896|
||----------------------------|----------------------------|
|**Exceptional costs of charitable activities**|||
|Activities undertaken directly (exceptional costs of charitable activities)|**21,050**|18,000|
||----------------------------|----------------------------|
||---------------------------------|---------------------------------|
|**Expenditure on charitable activities**|**272,720**|286,682|
||=================================|=================================|
**- 22 -**