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2023-12-31-accounts

REGISTERED COMPANY NUMBER: 01965474 (England and Wales) REGISTERED CHARITY NUMBER: 327500

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023 FOR ISAAC (U.K.) T/A COMMUNICATION MATTERS

Thomas Coombs Limited Chartered Accountants 3365 The Pentagon Century Way Thorpe Park Leeds West Yorkshire LS15 8ZB

ISAAC (U.K.) T/A COMMUNICATION MATTERS

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 7
Independent Examiner's Report 8
Statement of Financial Activities 9
Balance Sheet 10
Notes to the Financial Statements 11 to 19
Detailed Statement of Financial Activities 20 to 21

ISAAC (U.K.) T/A COMMUNICATION MATTERS

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31ST DECEMBER 2023

TRUSTEES K E Broomfield
M P Fisher
R W Gregory (resigned 12/9/23)
A E Hanschell
H M Hewson
S M Mcpoland
B Moulam
S E Murphy-Mann
M Paton
N S Sagoo
A C Sharples
C L Voizey
H C Whittle
J V Berckel (appointed 7/11/23)
J Greenwood (appointed 10/9/23)
COMPANY SECRETARY E J Campbell
REGISTERED OFFICE 3365 The Pentagon
Century Way
Thorpe Park
Leeds
LS15 8ZB
REGISTERED COMPANY NUMBER 01965474 (England and Wales)
REGISTERED CHARITY NUMBER 327500
INDEPENDENT EXAMINER Thomas Coombs Limited
Chartered Accountants
3365 The Pentagon
Century Way
Thorpe Park
Leeds
West Yorkshire
LS15 8ZB

Page 1

ISAAC (U.K.) T/A COMMUNICATION MATTERS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2023

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st December 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Introduction

In setting our mission, vision, aims and in planning our activities, the trustees have given consideration to the Charity Commission's general guidance on public benefit.

What is ISAAC UK?

ISAAC UK (also known as Communication Matters) is the UK Chapter of the International Society for Augmentative and Alternative Communication (ISAAC) - a membership organisation working to improve the lives of children and adults with complex communication needs. ISAAC's goal is to create worldwide awareness about how Augmentative and Alternative Communication (AAC) can help individuals without speech. ISAAC accomplishes this by sharing information and promoting innovative approaches to research, technology, and literacy through AAC. Activities include hosting the ISAAC Biennial Conference, sponsoring projects, and offering awards and scholarships. Worldwide, there are 16 other national/regional chapters of the international organisation: ISAAC in Australia, Brazil, Canada, Denmark, Spain, French Speaking Countries, India, Israel, Italy, Netherlands & Flanders, Norway, Poland, Singapore, Sweden, Taiwan and the USA. They are all co-ordinated by a Secretariat based in Canada.

AAC is the term used to describe various methods of communication that can augment or replace speech and are used to get around problems with ordinary speech. AAC includes simple systems such as pictures, gestures and pointing, as well as more complex techniques involving powerful computer technology.

Although ISAAC UK is a relatively small organisation, one of our main strengths is the multi-disciplinary nature of the membership. ISAAC UK members include AAC users, their family members and carers, speech and language therapists, teachers, social care workers, occupational therapists, physiotherapists, rehabilitation engineers, programmers, lecturers, researchers, manufacturers and suppliers, social workers, psychologists and doctors. Individuals or organisations become members of ISAAC UK by paying an annual membership fee; a number of first year free memberships are available to AAC users and their families.

As ISAAC UK, we pay a capitation fee to ISAAC for every member who joins ISAAC UK. A member of ISAAC UK is also automatically a member of ISAAC, and they receive a number of benefits including reduced rates for registration at the ISAAC Biennial International Conference and reduced subscription rates to ISAAC affiliated journals and publications.

What is our Vision?

A world where all individuals have a right to a voice through the provision of communication solutions and ongoing support services.

What is our Mission?

ISAAC UK exists to support people who use Augmentative and Alternative Communication (AAC) in their basic human right to communicate, be included and heard in an equitable society.

What are our Aims?

What are our main activities?

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ISAAC (U.K.) T/A COMMUNICATION MATTERS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2023

How are we organised?

As well as being a registered charity, ISAAC UK was incorporated in 1985 as a company limited by guarantee, not having a share capital. The number of Directors of ISAAC UK, who are also its Trustees, is usually twelve, with up to three co-opted Trustees. In exceptional circumstances there can be up to a limit of twenty Trustees, including co-opted Trustees. The Trustees appoint the Chairperson(s), Treasurer and Secretary. Trustees' meetings are held at least three times a year. All enquiries, membership records, bookkeeping, desktop publishing, Conference / AAC Info Day / Study Day registrations, website editing/online presence and day-to-day organisation are usually handled by two paid staff (one full time and one part time) with support from the Trustees.

The Annual Meeting usually takes place during the International Conference in September. At that time, the third of the Trustees who have been longest in office must retire (a retiring Trustee is eligible for re-election for a second or third term of office). The Trustees, who are all also the Company Members, vote on the appointment of new Trustees to fill the vacancies. Custom and practice has resulted in the Associate Members ratifying these appointments.

Review of Main Activities in 2023

Trustees

The Board of Trustees meets four times each year and provides input to the strategy, business and operational activity of ISAAC UK. To ensure our focus remains clear, the Board regularly returns to the Vision and Mission Statements and Aims as it plans the strategy for the future and work on the day-to-day operational business of running ISAAC UK. After the pandemic we were delighted to be able to hold all our Board meetings in-person this year.

ISAAC UK aims to have a Board that reflects the diverse nature of its membership; therefore, it is great that the Board includes two AAC users, parents of AAC users, Speech & Language Therapists, Teachers, and a Company Supplier.

In 2023 we continued to hold online meetings for a focus group of AAC users. The group is a vehicle to hear the views of AAC users on ISAAC UK and its activities and actions. A Trustee takes part in the meetings and provides feedback to the Board. The focus group is always open to new members.

Governance

During the year all Trustees attended a training session around what is involved in being a Trustee of ISAAC UK. This covered the legal structure, governance and members, beneficiaries, the duty of Trustees, Board roles, employees, contract and project workers and the involvement of non-Trustees.

The Governance Group are working on updating all policies, Best Practice documents and the Terms of Reference.

Patrons

ISAAC UK has one patron - Lee Ridley. Over the last year he has raised awareness of AAC in the UK and beyond.

Links to Other Groups

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ISAAC (U.K.) T/A COMMUNICATION MATTERS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2023

ISAAC UK continues to have strong links with other groups and organisations including: 1Voice, AAC Advisory Group, AAC Exam Access, Adult Cerebral Palsy Hub, All Party Parliamentary Group for Assistive Technology, Augmentative Communication in Practice: Scotland, Communication Access UK, Council for Disabled Children, Diversity in AAC, Embracing Complexity, Positive Impact Partnership Project (University of Leeds), Specialised Healthcare Alliance, The Speech, Language and Communication Trust, The National Council for Voluntary Organisations, and the West and South Yorkshire CANN (Children with Additional Needs Networks).

Staffing and ISAAC UK Office

Emily Campbell is the Charity Manager (full-time). In March 2023 we were delighted to welcome Helen Copeland on board as our new Administrator (part-time).

We continue to have our office at University House which is located centrally within the university campus and close to the University of Leeds Conference and Events team who provide ISAAC UK's International Conference management.

Research

The FAQs and Factsheets pages from the AACKnowledge website can be found on our main website under the dedicated Research section. The Research Involvement Network (RIN) is being reviewed and we continue to receive access requests to the database for research projects' recruitment and contacts. The ISAAC UK Journal continues to be published three times a year which hosts a variety of articles, including the latest research in AAC.

Grants

The National Lottery Community Fund 'Reaching Communities England' grant for developing and supporting mentoring by AAC users and disabled young people for other disabled young people comes to an end in January 2024. This 5-year project commenced in 2019 and was delivered in partnership with Creativity in Practice Ltd. We offered qualifications in Mentoring, Employability skills and Personal & Social Development, as well as supporting the development of mentoring schemes to share best practice.

We were also delighted to receive an Awards for All grant towards the end of 2022 for a similar pilot project which took place in Scotland in 2023.

We are hoping to secure further funding to continue these projects in England, Scotland and Northern Ireland in 2024 and beyond.

Membership

There were 231 associate members (including group memberships) of ISAAC UK in 2023 (compared with 239 in 2022), of which 34% of the associate membership comprised AAC users and family members.

The CM2023 International Conference

ISAAC UK's 2023 conference was our eleventh conference held at the University of Leeds.

A resounding success, the conference was attended by over 410 delegates and presenters from 12 other countries including Australia, Belgium, Croatia, Denmark, Ireland, Israel, Japan, Netherlands, Norway, Spain, Sweden, and the USA (and all countries in the UK).

The conference Keynote Address "Making with mentors" was presented by Professor Graham Pullin from the University of Dundee. The conference platform, workshop, lightning talk, and poster presentations were selected from over 100 submissions. Conference 2023 ended with an inspirational plenary session delivered by motivational speaker Abdi Omar, on "A voice was all I needed".

The wheelchair accessible campus makes the University of Leeds an ideal location for an ISAAC UK conference. The delegates enjoyed a full academic programme, and an exhibition and range of supplier talks from 17 of the UK's leading suppliers of communication aids and services. Subsidised places were available for AAC users and family members to attend. Trustees allocated £16,877 to provide 91 subsidised places to AAC users, family members and personal support assistants.

Study Days

The Trustees chose not to hold any Study Days in 2023, instead focussing on delivering the conference and other events and opportunities. However they are open to ideas for Study Day topics in the future.

AAC Information Days (formerly Roadshows) and Suppliers

These events are designed for professionals who work in the field of AAC, communication aid users, parents/family and members of the public, to learn more about the range of communication equipment and software available for people who have complex communication needs. They take place once a year, alternatively in Northern Ireland and Scotland, and are free for delegates to attend. We held an AAC Information Day in Belfast on 8th June 2023 and 90 people attended.

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ISAAC (U.K.) T/A COMMUNICATION MATTERS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2023

We also held a second AAC Exhibition Day, on 24th March 2023 at the University of Leeds. The exhibition hall hosted 8 AAC exhibitors and it was a great success with 115 people (professionals, AAC users and others) coming from both the local area and from across the UK to discover the latest developments in AAC products.

A successful meeting of ISAAC UK's supplier members was held in May 2023 online. This was to update our supplier members about ISAAC UK and discuss opportunities and future events.

Communication Matters Journal

Three issues of the Communication Matters Journal (ISSN 2756-1011) were published digitally as scheduled in 2023. The Journal has a circulation of over 300 copies per issue (including 39 overseas subscribers).

Publications & Website

The 'Focus On...' series of introductory leaflets on AAC continue to be in demand.

Back issues of the Communication Matters Journal are available online in an 'eLibrary' area of our website.

ISAAC UK continues to support a lively email discussion forum 'AAC Forum' which is open to anyone interested in AAC related issues (2150 members).

The website continues to be recognised as a source of useful information both within the membership and for general UK based enquiries and is regularly featured in a newsletter targeted at developing AAC countries highlighting our information, training materials and links to useful sources.

AAC Awards

In 2019 ISAAC UK held an inaugural AAC Awards Ceremony during AAC Awareness Month to support and celebrate all forms of communication - the people who use communication aids, the professionals and families that support them and the companies that provide them. We hoped this would become a biennial event, and in 2021 we held a virtual AAC Awards ceremony to close the International Conference. In March 2023 we were delighted to host the third AAC Awards at the University of Leeds and recognise the achievements of those in the field. It was a fantastic night with many AAC users both in attendance and deserving winners.

Other Events

We also held an Art Exhibition at the University of Leeds in April and May as part of the Leeds Year of Culture 2023. The exhibition showcased a variety of artwork, with a diverse range of painters, poets, and photographers, including artists using assistive technology, responding to the theme 'More than Just Talking'.

Fundraising

Income raised through fundraising and general donations in the year was £12,664 (2022: £17,320). ISAAC UK are very grateful for the generous donations we have received from so many supporters, whether members, non-members or commercial sponsors. In addition, our fundraising activities included:

Our general approach is to raise funds ourselves and not to use third parties. We use techniques that are ethical, legal, do not inconvenience the public, and are not detrimental to our reputation. We do not use general solicitation techniques by telephone or door-to-door, and all fundraising activities undertaken follow the Fundraising Regulators Code of Fundraising Practice. We have received no complaints about fundraising during the year.

Financial review

ISAAC UK's finances are adequate given the ongoing pressures on our main funding streams and limited opportunities to diversify. The Treasurer, supported by the Charity Manager and the Finance Working Group, has made efforts to broaden the funding streams through the use of grants and fundraising to maintain the financial stability and are exploring alternative activities to meet the charities aims and to serve the membership. They also continue to work at reducing expenditure and to meet the rising costs of the charity's activities.

Income for the charity comprises mainly of funds generated from the International Conference, AAC Information Days, Study Days and membership fees. International Conference, AAC Information Days, Study Days, Advertising, donations and other income for the year totalled £245,786 (2022: £220,476) and membership fee income totalled £24,961 (2022: £24,602). This year successful bids have resulted in grants of £14,756 (2022: £46,399).

Page 5

ISAAC (U.K.) T/A COMMUNICATION MATTERS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2023

Total expenditure for the year was £254,350 (2022: £184,529), whilst the balance sheet at 31 December 2023 showed net assets of £291,261 compared to £260,108 at 31 December 2022.

Reserves

ISAAC UK takes a risk-based approach in setting the levels of reserves. A minimum level (lower band) and a maximum level (upper band) is set, and reserves are maintained between the lower and upper band limits.

The lower band is set with reference to the funds needed to conduct an orderly winding up of the charity in the face of unexpected closure. The number of months expenditure which is held for these purposes was reviewed during the financial year and set at six months of operating costs, plus redundancy, costs associated with cancellation of the conference, and other known committed expenditure, and equated to £150,000 at the time of the review.

The upper level includes an allowance for any additional items to cover specific costs for an additional six months, a contingency for unexpected cash flows, and expected costs of planned projects. These amount to £110,000 and so the upper band has therefore been set to £260,000.

The charity’s free reserves, excluding restricted funds and fixed assets at 31[st] December 2023 were £282,849 and therefore fell slightly above our banding levels. Our current forecast to 31st December 2024 anticipates year end reserves will fall below the upper level of reserves defined in our policy.

Risk Assessment

ISAAC UK has a number of risks in relation to its operational and membership satisfaction that are focused around ineffectual delivery of the:

(i) International Conference

(ii) Study Days

(iii) AAC Information Days

(iv) Communication Matters Journal or in the case of:

(vi) winding down the charity as a consequence of extreme financial circumstances.

These deliverables have been evaluated and reviewed against our operational efficiency. We have stated profit margins on all activities and have separate accounts in regard to grants. Given our charitable activity, we retain a substantial reserve fund that would enable us to make good unforeseen situations, e.g., forced to cancel the International Conference. Such control systems are embedded in our articles and memorandum and more explicitly in our best practice documentation.

Plans for the Future

The Trustees continue to examine the work carried out by ISAAC UK, to explore the need for new services and practice and to improve and develop those already in existence.

The Trustees recognise the need to develop services which focus upon the needs of people with complex communication needs who may benefit from AAC systems to maximise their opportunities and enhance their life.

As ever, the Trustees will continue to convey the views and requirements of people with complex communication needs, to those responsible for providing other services and strive to find ways to improve the quality of life for these people in the community and support them and their families.

Page 6

ISAAC (U.K.) T/A COMMUNICATION MATTERS

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31ST DECEMBER 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Key management personnel, recruitment & training of trustees etc all noted on page 3.

Approved by order of the board of trustees on 8th April 2024 and signed on its behalf by:

H C Whittle - Trustee

Page 7

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ISAAC (U.K.) T/A COMMUNICATION MATTERS

Independent examiner's report to the trustees of ISAAC (U.K.) T/A Communication Matters ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st December 2023.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts 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 your 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 your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, 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 Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts 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 accounts 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.

Christopher Darwin FCA

Thomas Coombs Limited Chartered Accountants 3365 The Pentagon Century Way Thorpe Park Leeds West Yorkshire LS15 8ZB

Date: 8th April 2024

Page 8

ISAAC (U.K.) T/A COMMUNICATION MATTERS

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2023

Unrestricted
Designated
funds
funds
Notes
£
£
INCOME AND ENDOWMENTS
FROM
Donations and legacies
12,665
-
Charitable activities
3
Membership
24,961
-
Conference
188,509
-
AAC information days
5,334
-
AAC study days
195
-
Advertising
2,954
-
Grants
-
-
Other income
1,121
-
AAC Awards
34,462
-
Investment income
2
546
-
Total
270,747
-
EXPENDITURE ON
Raising funds
4
4,001
-
Charitable activities
5
Membership
17,276
-
Conference
180,458
-
AAC information days
9,635
-
Projects
-
-
AAC study days
-
-
Governance
17,324
-
Total
228,694
-
NET INCOME/(EXPENDITURE)
42,053
-
RECONCILIATION OF FUNDS
Total funds brought forward
240,796
-
TOTAL FUNDS CARRIED FORWARD
282,849
-		 Restricted
funds
£
-
-
-
-
-
-
14,756
-
-
-
14,756
-
-
-
-
25,656
-
-
25,656
(10,900)
19,312
8,412		 2023
Total
funds
£
12,665
24,961
188,509
5,334
195
2,954
14,756
1,121
34,462
546
285,503
4,001
17,276
180,458
9,635
25,656
-
17,324
254,350
31,153
260,108
291,261		 2022
Total
funds
£
17,320
24,602
171,780
2,106
6,557
2,754
46,399
12,651
-
26
284,195
6,700
13,658
97,529
4,221
49,565
5,208
7,648
184,529
99,666
160,442
260,108

The notes form part of these financial statements

Page 9

ISAAC (U.K.) T/A COMMUNICATION MATTERS

BALANCE SHEET 31ST DECEMBER 2023

2023 2022
Unrestricted Designated Restricted Total Total
funds funds funds funds funds funds funds
Notes £ £ £ £ £
CURRENT ASSETS
Debtors 12 1,303 - - 1,303 1,020
Cash at bank and in hand 319,616 - 8,412 328,028 275,275
320,919 - 8,412 329,331 276,295
CREDITORS
Amounts falling due within one year 13 (38,070) - - (38,070) (16,187)
NET CURRENT ASSETS 282,849 - 8,412 291,261 260,108
TOTAL ASSETS LESS CURRENT
LIABILITIES 282,849 - 8,412 291,261 260,108
NET ASSETS 282,849 - 8,412 291,261 260,108
FUNDS 15
Unrestricted funds 282,849 240,796
Restricted funds 8,412 19,312
TOTAL FUNDS 291,261 260,108

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 8th April 2024 and were signed on its behalf by:

H C Whittle - Trustee

The notes form part of these financial statements

Page 10

ISAAC (U.K.) T/A COMMUNICATION MATTERS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Income

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Income from grants, whether 'capital' grants or 'revenue' grants is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Membership subscriptions are included in the SOFA for the period to which they relate, subscriptions in advance being deferred to future periods.

Investment income is included when receivable and the amount can be measured reliably by the charity.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Payments in respect of other post-retirement benefits are charged to the Statement of Financial Activities in the period to which they relate.

continued...

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ISAAC (U.K.) T/A COMMUNICATION MATTERS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023

1. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Employee benefits

The costs of short term employee benefits are recognised as a liability and an expense where settlement of obligations does not fall within the same period.

Leases

Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.

Debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

2. INVESTMENT INCOME

3.

Deposit account interest
INCOME FROM CHARITABLE ACTIVITIES
Membership
Conference income
Subsidised conference places
AAC Information days
AAC study days
Advertising
Grants
Other income
AAC Awards - biennial
Grants received, included in the above, are as follows:
NLCF Mentoring
Postcode Neighbourhood Trust
NLCF Awards For All
Arnold Clark Community Fund
Carried forward		 2023
£
546
2023
£
24,961
205,386
(16,877)
5,334
195
2,954
14,756
1,121
34,462
272,292
2023
£
14,756
-
-
-
14,756		 2022
£
26
2022
£
24,602
186,149
(14,369)
2,106
6,557
2,754
46,399
12,651
-
266,849
2022
£
24,049
10,000
9,850
1,000
44,899

continued...

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ISAAC (U.K.) T/A COMMUNICATION MATTERS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023

3. INCOME FROM CHARITABLE ACTIVITIES - continued

INCOME FROM CHARITABLE ACTIVITIES - continued
Brought forward
Boshier-Hinton Foundation
Local Giving Ltd		 2023
£
14,756
-
-
14,756		 2022
£
44,899
1,000
500
46,399

4. RAISING FUNDS

Raising donations and legacies

Staff costs
Fundraising
CHARITABLE ACTIVITIES COSTS
Membership
Conference
AAC information days
Projects
Governance
DIRECT COSTS OF CHARITABLE ACTIVITIES
Administration
Conference management, accomodation and hosting
Capitation
Printing & photography
Project Costs
Advertising
Venue & accomodation		 Direct
Costs (see
c
note 6)
£
7,132
146,240
2,870
25,656
-
181,898		 2023
£
3,773
228
4,001
Support
osts (see
note 7)
£
10,144
34,218
6,765
-
17,324
68,451
2023
£
27,117
121,486
5,194
1,800
25,656
645
-
181,898		 2022
£
6,236
464
6,700
Totals
£
17,276
180,458
9,635
25,656
17,324
250,349
2022
£
11,205
79,260
5,359
1,950
39,665
150
1,382
138,971

5. CHARITABLE ACTIVITIES COSTS

6. DIRECT COSTS OF CHARITABLE ACTIVITIES

continued...

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ISAAC (U.K.) T/A COMMUNICATION MATTERS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023

7. SUPPORT COSTS

Governance
Management
costs
£
£
Membership
10,144
-
Conference
34,218
-
AAC information days
6,765
-
Governance
-
17,324
51,127
17,324		 Totals
£
10,144
34,218
6,765
17,324
68,451

8. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2023 2022
£ £
Independent examination, payroll and accounting services 4,222 2,750
Rent 1,300 -

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st December 2023 nor for the year ended 31st December 2022.

Trustees' expenses

In the year the charity paid £6,627 (2022: £2,797) in respect of accommodation and food on behalf of the Trustees. Travel expenses and office costs totalling £3,598 (2022: £2,884) were reimbursed to 11 Trustees (2022: 7 Trustees).

10. STAFF COSTS

Wages and salaries
Other pension costs		 2023
£
36,321
1,426
37,747		 2022
£
29,868
1,389
31,257

Trustees consider themselves to be key management personnel. Trustees received no remuneration or benefits during the year (2022: £nil).

There were no employees whose annual remuneration was more than £60,000 in either year.

The average monthly number of employees during the year was as follows:

2023 2022
Employees 2 1

No employees received emoluments in excess of £60,000.

continued...

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ISAAC (U.K.) T/A COMMUNICATION MATTERS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023

11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
Designated
funds
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
17,320
-
Charitable activities
Membership
24,602
-
Conference
171,780
-
AAC information days
2,106
-
AAC study days
6,557
-
Advertising
2,754
-
Grants
-
-
Other income
12,651
-
Investment income
26
-
Total
237,796
-
EXPENDITURE ON
Raising funds
6,700
-
Charitable activities
Membership
13,658
-
Conference
85,029
-
AAC information days
4,221
-
Projects
-
-
AAC study days
5,208
-
Governance
7,648
-
Total
122,464
-
NET INCOME/(EXPENDITURE)
115,332
-
Transfers between funds
50,000
(50,000)
Net movement in funds
165,332
(50,000)
RECONCILIATION OF FUNDS
Total funds brought forward
75,464
50,000
TOTAL FUNDS CARRIED FORWARD
240,796
-		 Restricted
funds
£
-
-
-
-
-
-
46,399
-
-
46,399
-
-
12,500
-
49,565
-
-
62,065
(15,666)
-
(15,666)
34,978
19,312		 Total
funds
£
17,320
24,602
171,780
2,106
6,557
2,754
46,399
12,651
26
284,195
6,700
13,658
97,529
4,221
49,565
5,208
7,648
184,529
99,666
-
99,666
160,442
260,108

continued...

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ISAAC (U.K.) T/A COMMUNICATION MATTERS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023

12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

12.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Prepayments and accrued income
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Other creditors
Accruals and deferred income
14.
LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due a
Within one year
Between one and five years
15.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Restricted funds
National Lottery Community Fund - Mentoring
National Lottery Community Fund - Awards for
All
TOTAL FUNDS		 2023
2022
£
£
1,303
1,020
2023
2022
£
£
28
2,543
301
66
37,741
13,578
38,070
16,187
s follows:
2023
2022
£
£
1,300
1,300
1,300
-
2,600
1,300
Net
movement
At
At 1/1/23
in funds
31/12/23
£
£
£
240,796
42,053
282,849
9,462
(1,050)
8,412
9,850
(9,850)
-
19,312
(10,900)
8,412
260,108
31,153
291,261		 2022
£
1,020
2022
£
2,543
66
13,578		 2022
£
1,020
16,187
2022
£
1,300
-
1,300
8,412
291,261

continued...

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ISAAC (U.K.) T/A COMMUNICATION MATTERS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023

15. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
National Lottery Community Fund - Mentoring
National Lottery Community Fund - Awards for
All
TOTAL FUNDS		 Incoming
resources
£
270,747
14,756
-
14,756
285,503		 Resources
Movement
expended
in funds
£
£
(228,694)
42,053
(15,806)
(1,050)
(9,850)
(9,850)
(25,656)
(10,900)
(254,350)
31,153

Comparatives for movement in funds

Unrestricted funds
General fund
Designated funds
Restricted funds
National Lottery Community Fund - Mentoring
National Lottery Community Fund - Awards for
All
TOTAL FUNDS		 Net
movement
At 1/1/22
in funds
£
£
75,464
115,332
50,000
-
125,464
115,332
25,078
(15,616)
9,900
(50)
34,978
(15,666)
160,442
99,666		 Transfers
between
At
funds
31/12/22
£
£
50,000
240,796
(50,000)
-
-
240,796
-
9,462
-
9,850
-
19,312
-
260,108

continued...

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ISAAC (U.K.) T/A COMMUNICATION MATTERS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023

15. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
National Lottery Community Fund - Mentoring
National Lottery Community Fund - Awards for
All
Arnold Clark Community Fund
Postcode Neighbourhood Trust
Boshier-Hinton Foundation
Magic Little Grants
TOTAL FUNDS		 Incoming
resources
£
237,796
24,049
9,850
1,000
10,000
1,000
500
46,399
284,195		 Resources
Movement
expended
in funds
£
£
(122,464)
115,332
(39,665)
(15,616)
(9,900)
(50)
(1,000)
-
(10,000)
-
(1,000)
-
(500)
-
(62,065)
(15,666)
(184,529)
99,666

The National Lottery Community Fund (England) awarded a 5-year grant towards developing and supporting mentoring by AAC users and disabled young people for other disabled young people.

The National Lottery Awards for All grant is for a pilot project aiming to deliver qualifications and other training opportunities for disabled young people in Scotland in 2023.

16. EMPLOYEE BENEFIT OBLIGATIONS

The charity operates a defined contribution pension plan for its employees. The amount recognised as an expense in the period was £1,426 (2022: £1,389).

17. RELATED PARTY DISCLOSURES

ISAAC UK is the UK chapter of the International Society for Augmentative and Alternative Communication (ISAAC). Capitation fees totalling £5,194 (2022: £5,359) were payable by the charity to ISAAC during the year. As at 31 December 2023, £5,582 was outstanding (2022: £6,400).

Journal subscription fees of £1,303 (2022: £1,020) were received from ISAAC during the year. As at 31 December 2023, £1,303 was outstanding (2022: £1,020).

All Trustees are members of ISAAC UK and pay a membership fee, total membership fees paid by the Trustees to the charity were £1,015 (2022: £890).

Five trustees purchased charity hoodies of £168 (2022. £nil).

All Trustees are required to attend the Communication Matters Conference, total fees paid by the Trustees to the charity for attending the conference were £3,481 (2022: £3,624).

continued...

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ISAAC (U.K.) T/A COMMUNICATION MATTERS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023

18. DEFERRED INCOME

Balance at 1st January 2023
Released in the year
Deferred in the year		 2023
£
2,654
(2,654)
3,720
3,720		 2022
£
4,091
(4,091)
2,654
2,654

Page 19

ISAAC (U.K.) T/A COMMUNICATION MATTERS

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2023

INCOME AND ENDOWMENTS
Donations and legacies
Gifts
Donations
Investment income
Deposit account interest
Charitable activities
Grants
Membership
Advertising
Conference income
AAC study days
Other income
AAC Information days
AAC Awards - biennial
Total incoming resources
EXPENDITURE
Raising donations and legacies
Wages
Pensions
Fundraising
Charitable activities
Administration
Conference management, accomodation and hosting
Capitation
Printing & photography
Project Costs
Advertising
Venue & accomodation
Support costs
Management
Wages
Pensions
Rent
Carried forward		 2023
£
1
12,664
12,665
546
14,756
24,961
2,954
188,509
195
1,121
5,334
34,462
272,292
285,503
3,632
141
228
4,001
27,117
121,486
5,194
1,800
25,656
645
-
181,898
29,057
1,142
910
31,109		 2022
£
-
17,320
17,320
26
46,399
24,602
2,754
171,780
6,557
12,651
2,106
-
266,849
284,195
5,958
278
464
6,700
11,205
79,260
5,359
1,950
39,665
150
1,382
138,971
22,351
1,042
910
24,303

This page does not form part of the statutory financial statements

Page 20

ISAAC (U.K.) T/A COMMUNICATION MATTERS

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2023

Management
Brought forward
Insurance
Telephone
Accommodation & venue catering
Travel expenses
Computer costs
Legal
Sundry
Bank charges
Donations
Governance costs
Wages
Pensions
Independent examination, payroll and accounting
services
Other expenses
Total resources expended
Net income		 2023
£
31,109
431
33
4,892
3,094
10,409
105
687
115
252
51,127
3,632
143
4,222
9,327
17,324
254,350
31,153		 2022
£
24,303
857
47
1,958
2,302
931
121
584
107
-
31,210
1,559
69
2,750
3,270
7,648
184,529
99,666

This page does not form part of the statutory financial statements

Page 21