2018 Annual Review &

Financial Statements

Norwich Cathedral & the River Wensum

Annual Report 2018

Registered company number: 02922636 (England and Wales) Registered Charity number: 1039788

Annual Report and Financial Statements

for the year ended 31st December 2018

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 31 December 2018. 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 2015).

SIGNALONG 1 Old Winery Business Park Cawston Norwich NR10 4FE

www.signalong.org.uk

Annual Report 2018

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Contents

Mission Statement page 3

Introduction page 5

Trustees’ Report page 6

Company Information page 13

Independent Financial Examiner’s Report page 15

Statement of Financial Activities page 18

Balance Sheet page 19

Notes to the Financial Statements page 21

page 28 Detailed Statement of Financial Activities

Annual Report 2018

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SIGNALONG THE COMMUNICATION CHARITY

Mission Statement of Signalong

Signalong is committed to empowering children and adults with impaired communication to understand and express their

needs, choices and desires by providing vocabulary for life and learning

Aims

• Greater fulfilment of potential• Greater independence• Reduction in disturbed and challenging behaviour• Improvement in self-esteem• Improved relationships

Signalong strives to achieve this

• by developing and promoting augmentative communication (manual signs,symbols, picture resources)

• by researching and publishing sign vocabulary• by developing appropriate language resources for children with special needs• by providing resources to assist literacy and education• by teaching communication techniques to anyone living or working with people

with impaired communication• by working with other organisations and individuals in this field• by freely offering advice to parents and professionals

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Introduction

Signalong is a sign-supported communication system designed for children and adults who have speech and language difficulties. Most users have learning disabilities or autism spectrum disorders, but the system is available to anyone who needs signing, including those with physical disabilities or hearing impairment. Increasingly, Signalong is being used with those who have English as an additional language.

It is based on a consistent method of analysing and presenting signs, mostly drawn from British Sign Language, which enables users to select vocabulary relevant to their own situations. This avoids the need to constantly update sign vocabulary by attending further classes where many of the signs taught will be redundant and quickly forgotten through lack of use. By focusing on skills and providing a large bank of signs, Signalong is cost- effective and represents good value for money. The Signalong methodology of handshape, orientation, placement and movement enables you to translate idiosyncratic signs in a consistent manner.

Signalong was first published in 1992 at a Kent school for children with severe learning difficulties and became a charitable company limited by guarantee in 1994. Its founders were two teachers and a speech and language therapist.

The sign vocabulary is supported by picture and symbol resources, and the charity actively co-operates with expert organisations and individuals in the field of education, IT and child protection to increase the range of resources available. Its publishing activities are supported by a growing national network of registered Tutors and a free sign research and advice service for users.

Signalong provides a range of training courses inc luding Workshops, Introductory, Foundation, Foundation Extension, Signalong Training Assistant and Tutor Training for those who wish to train others. In addition, Signalong produce resources to assist those with communication difficulties and English as an additional language.

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Objectives and Activities

The principal activity of the charity has always been the engagement in the relief of suffering and the advancement of the education and communication skills of people with learning difficulties and speech, language and communication needs. Signalong is committed to empowering children and adults with impaired communication to understand and express their needs, choices and desires by providing vocabulary for life and learning.

Signalong activities include developing and promoting augmentative communication (manual signs, symbols, picture resources), researching and publishing sign vocabulary, developing appropriate language resources for children with special needs, providing resources to assist literacy and education, teaching communication techniques to anyone living or working with people with impaired communication working

The charity's policies for achieving these objectives are as set out in the mission statement on page 3.

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

Development

Plans are underway for the transition to a new office in Norwich mid-year, with final completion at the end of our existing lease in January 2019. We are expecting a 6 month overlap of the offices whilst we settle in to Norfolk and exit Kent. We have identified an office which is 50% of our office in Rochester. This will significantly reduce our running costs and allow us to further invest in development of new digital resources. Training courses will be away from the office, central to Norwich, and we have already found several suitable venues, one with the option of accommodation for trainees.

We are really excited about the move and have already strengthened contacts in the county with the commissioning of a new manual, My Life, My Support for Trust Norfolk SEN. The manual is a compilation of vocabulary requested from 11 Special Schools in the county who will each receive copies. In addition, a significant licence has also been commissioned to support the manual.

Throughout 2018 we continued to include promotional posters with orders which we believe contributed to the increase in sale of publications. Our aim is to further target establishments in 2019 identified with the employment of an additional member of staff as a Digital Marketing Executive.

with other organisations and individuals in this field and freely offering advice to parents and professionals.

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We entered a Build My App competition and were successful from a field of over 50 Non Profit Organisations. Studio Graphene, a London based company who plan, design and develop Apps, built Sign Studio over 3 days at the TechXLR8 event in June with support and input from Signalong. The AI-enabled app allows users to take photographs of everyday objects on their smartphone and with its recognition technology informs the user of the correct sign.

Users take a photograph to identify the appropriate sign which is then linked to an image and generates suggested vocabulary. Once you have selected your chosen word, the corresponding Signalong sign description and image appears. This is then saved in your history and favourites along with previous signs.

The intention of the App is to make it future proof and has been designed for Apple smartphones using IOS 11 and above. It is currently available for free in beta test mode using a static version of our Sign Library. When the App was introduced to the Signalong Board of Trustees, so that users can access the very latest sign availability, it was decided to invest in the development of a live version. This has delayed the official launch but once the final version is ready it will be available as part of the Sign Library subscription.

We will also be looking at significant investment in linking user accounts in the Members area, shop and Sign Library. We purchased new Voice Over Internet Protocol (VOIP) phones are already seeing the benefit of our initial outlay with a reduction in our telephone costs. It is also our intention to switch over to the Cloud so that we can access our shared documents anywhere.

Working clawed "V" hand (palm in, pointing up) at side of chin, twists to palm back, pointing up finishing in front of chin.

In addition to posters, we offered a series of pictures in Freebie Friday from around the home and out and about. Each picture has 12 signs to get the conversation started and can also be coloured in. They are a useful way of setting sign vocabulary in context.

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Training

Once again, demand for Tutor training increased and we ran 15 Tutor Training courses, welcoming an additional 74 Tutors. Courses were delivered at our centre in Rochester and hosted courses in areas where we already have a stronghold; Leicester, Bedfordshire, Herefordshire, Hillingdon, Cheddar, Yeovil, Southampton and Edinburgh. We introduced a Fast

Track Training course for those who do not have experience of using sign supported communication but would like to implement Signalong in their organisation. This training will be used to penetrate new areas to engage Signalong in 2019.

We had requests to deliver Workshops, Fast Track and Foundation courses through the office in Sidcup, Edgeware, Bedfordshire, Somerset, Droitwich and Rochdale. Our 371 Registered Tutors delivered 272 Foundation courses, 77 Introductory courses, and 207 Workshops. These figures are down on the previous year but with the introduction of new courses to encourage our Tutors to offer more training, we anticipate an upturn. Following a recent training course, one of our Tutors' received this lovely feedback from a participant:

"I have completed the Foundation course, and wanted to share with you some of the fantastic examples of how this course has helped my family. My son, is 2 years and nine months old and was able to vocalise fewer than ten words when assessed by a Speech and Language Therapist, around three months ago. One of the therapist's recommendations attending the Signalong course. Delayed speech had presented problems in demonstrating to health professionals that he does, as his family believe, understand more than he vocalises. During a recent hearing test, and a group session held by a Speech and Language Therapist, he was able to sign the correct colours, names of animals and actions when called upon, proving definitively his level of understanding. This not only helps to keep him engaged but means that the manner in which he is assisted by professionals can be targeted to those areas where he truly needs it. My son had been very reluctant to engage with people he didn't know, prior to the introduction of signing, however he now engages confidently in structured activities and even with strangers in the street! It's clear that his confidence has increased dramatically now that he has a way to communicate with others. My son had been growing increasingly frustrated, both with his toys and carers, prior to the introduction of signing. While this is to be expected of any toddler, we have noticed a marked difference in how he deals with these situations. When he started to get annoyed with a toy, we asked whether he wanted to say something, and he signed 'daddy-sit-help-please'. Aside from this showing that he can now sign multiple words to convey a message, it is also showing him the benefits of communication and allowing him to diffuse situations which, in the past, may have escalated. In summary, he can ask for the food / activities he wants and name countless objects, colours, people and even feelings after only six signing sessions. He tells us (at length!) about his experiences and is also keen to learn new signs, holding his hands out to us when introduced to a new concept"

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The Foundation Extension course has been delivered by several Tutors for participants who have a Foundation Completed certificate and want further training. It is a 6 hour course and includes revision of Signalong skills, generalisation and symbolic understanding and looks at the practical application of Signalong using topic vocabulary. We have also revised the Social Awareness pack to support this course.

Signalong Training Assistant (STA) course provides ideas for sharing signs with children and adults in After School activities, Youth Clubs etc. using storytelling, music and drama. Trainees are required to complete a handbook over 1 day / 6 hours.

Signalong for Learners is currently being implemented in 9 academies across the country with 99 candidates enrolled for 2018 - 2019. The course certificates those using, recognising and repairing signs who have not yet attained Level 1 and are described as working at Entry level (either 1, 2 or 3, 1 being the first step). Learners who are not yet working at Entry 1 are described as working at Pre-Entry level and are often people who have additional needs such as learning difficulties and learning disabilities. Courses are delivered by Signalong Foundation Tutors over a period not exceeding 3 years. Candidates complete a handbook showing evidence of the course criteria and once verified, receive a certificate at the end of the course.

At a Celebration of Achievement evening at Meadow High School in Uxbridge, the CEO presented 30 learners with certificates for completing Elementary and Beginners One at Entry level 1 and Beginners Two at Entry level 2.

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Charitable Fund

Signalong operate a charitable fund and 2.5% of our annual income was given by donating goods and services to those who require assistance with training fees and resources. If you or anyone you know would benefit from a charitable donation, please do not hesitate to contact us.

Financial

In 2018 income rose by 16% compared to 2017 due to increases in the sale of publications and additional training courses.

Due to the relocation to Norfolk, 2 members of staff found alternative employment. Another long standing member of staff took voluntary redundancy and received a redundancy package. This, in addition to overtime cover, contributed to higher staff costs. Also, in anticipation of the move, a new Accounts Manager was appointed in August. The staff team of 4 worked hard to cover all roles until the end of the year and to engage in the community, we will seek to employ local people in Norwich.

(100,000)0

100,000200,000300,000 193,881

(266) (6,572) (9,620)

0

225,206

Total Cumulative Income2017 v 2018

Actual 2017 Donations Training & Conferences

Publications Investment Income Actual 2018

679

106,64485,935

Income Split 2017

Donations Training & Conferences Publications

756

132,697

92,423

Income Split 2018

Donations Training & Conferences Publications

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Annual Report 2018

Since the introduction of Royal Mail Click and Drop, we have found that we can reduce our postage costs by grouping small parcels together as we now receive a discount for volume.

Raw materials have increased significantly again this year, particularly paper. Even though we saw a small increase in sales of publications we were able to reduce our expenditure by over 50%. We identified a local printer in Norwich and secured a better cost per unit by placing an order for 3,000 units of Phase 1. We also constantly monitored material costs to ensure we got the very best price and discounts.

However, our lack of investment in digital production and appointment of additional staff meant we underachieved our budget with a forecast of a deficit of £32,185. Our pred ic ted runn ing costs o f over lapp ing o f f ices and set t ing up new premises were met but market ing costs , reduced s ta f f redundanc ies, and p lanned investment in development were not and this deficit decreased significantly to £5,111.

Financial Summary

Financial year end (FYE) Income Spending Accounts

received

Annual Return/Annual

Update received View

31 Dec 2017 £194,622 £217,340 11 Jul 2018* 11 Jul 2018 Accounts

31 Dec 2016 £209,628 £187,074 15 May 2017* 15 May 2017 Accounts

31 Dec 2015 £203,925 £178,654 13 Jul 2016 13 Jul 2016 Accounts

31 Dec 2014 £205,226 £157,622 07 Jul 2015 07 Jul 2015 Accounts

31 Dec 2013 £215,736 £161,111 27 Jun 2014 27 Jun 2014 Accounts

The Board of Trustees take the view that the balance sheet has historically underestimated the true value of the charity since its key asset is the intellectual property in Signalong diagrams, descriptions and published resources. The bulk of the intellectual property remains outside the scope of the financial statements, and the internally generated intellectual property which is conservatively valued at £148,138, is not recognised in the statutory accounts (see p.14).

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Reserves Policy

Whilst smaller organisations are less likely to hold up to 3 months reserves than larger organisations, the Trustees have considered the charity's need for reserves in line with the guidance issued by the Charity Commission. They consider that the charity should endeavour to maintain general funds of an amount approximating to three months' direct running costs, which is approximately £62,665 but will reduce to £50,370 in 2019. This has once again been achieved.

Plans for the Future

Following the success of the Health Vocabulary manual, Signalong is to begin to consolodate some of its' series; Play & Early Learning, Topic Vocabulary, Self Advocacy, and Signalong at Work. Its’ aim is to offer a more attractive product to a wider audience and reduce duplication of vocabulary. Original manual titles will still be available to order as requested.

Work has already begun on developing an online system for Tutors to register their training courses, generate course numbers, discount codes and print certificates. Tutors will be able to view their training record and apply to re-register. Whilst we will still offer the paper version of administration, it is hoped that this will free up staff in the office to concentrate on development. As part of our digital strategy we will be looking at ways of improving the efficiency of grouping vocabulary and developing resources.

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Organisation and Governance

The charity remains reliant on its main asset, its intellectual property; the library of signs and the techniques of how they are catered to our members' needs and taught by our Tutors.

Once again, our Chairman John Franklin, has been instrumental in our digital success with the application to Build My App competition and online registration development. Michelle Songest has continued to

support in advising on HR issues and redundancy procedures and Andy Evans keeps the Board up to date on current developments in the education sector. Nigel Stancliffe, who is a senior Chartered Accountant, has been incredibly supportive of our new accounts manager maintaining a watchful eye over our debtors. Bev McCue, a very experienced Signalong Tutor, keeps us informed on resources needed to support our Tutor network. On arrival to Norfolk, Martin Upton, an experienced Signalong Tutor, kindly agreed to join the Board and we look forward to his local knowledge. Two further new trustees have been identified and will join the board in the new year.

The charity is organised so that the Board meets regularly to manage its affairs. Board meetings have continued to be held bi-monthly with the implementation of a Code of Conduct to the Board of Trustees to ensure that they respect and uphold the values of Signalong.

Governing Document

The charity is a charitable company limited by guarantee and was set up on 26th

April 1994. It is governed by a Memorandum and Articles of Association This is managed on a day to day basis by a Chief Executive Officer.

Trustee Induction and Training

Advice for trustees published by the Charity Commission is given to new Board members and new guidance is notified and made available at Board meetings. Board members have free access to all members of staff to ensure that they can be fully aware of the activities and methods of the charity. There is an identified need for further input to the Board from people outside the field of special needs, although these have proved difficult to recruit. In the event of such people being appointed to the Board, a programme of familiarisation with the charity and its work will be put into effect, and the Charity Commission advice will be given to them.

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Organisation

The charity is an Association of Members, the business of which is governed by the Board who may exercise all powers of the Association. The Board of Trustees consists of no less than three and no more than ten members and is responsible for ultimate strategic decisions, having regard to advice from the senior management of the charity. The members of the Board are set out in the section of this report entitled "Directors". Membership of the charity is by subscription, and all registered SIGNALONG Tutors are automatically enrolled. Current membership stands at 387.

The board have long taken the view that the name "The Signalong Group" gives the appearance of a holding company and will therefore seek to formally change our name to "Signalong the Communication Charity" in 2019. We will be running a marketing campaign to announce our relocation to Norfolk and will take the opportunity to re-brand the charity logo and adding a fresh new look to our manuals and resources.

THE SIGNALONG GROUP

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2018

STRUCTURE, GOVERNANCE AND MANAGEMENT

Recruitment and appointment of new trustees Advice for trustees published by the Charity Commission is given to new Board and new guidance is notified and made available at Board meetings. Board members have free access to all members of staff to ensure that they can be fully aware of the activities and methods of the charity. There is an identified need for further input to the Board from people outside the field of special needs, although these have proved difficult to recruit. In the event of such people being appointed to the Board, a programme of familiarisation with the charity and its work will be put into effect, and the Charity Commission advice will be given to them.

Organisational structure

The charity is an Association of Members, the business of which is governed by the Board who may exercise all powers

of the Association. The Board of Trustees consists ofno less than 9 and no more than IO members and is responsible for ultimate strategic decisions, having regard to advice from the senior management of the charity. The members of the Board are set out in the section of this report entitled "Directors".

Membership of the charity is by subscription, and all registered SIGNALONG Tutors are automatically enrolled. Current membership stands at 387.

The charity remains reliant on its main asset, its intellectual property; the library of signs and the techniques of how they are catered to our members' needs and taught by our Tutors.

Once again, our Chairman John Franklin, has been instrumental in our digital success with the application to Build My App competition and online registration development. Michelle Songest has continued to support in advising on HR

issues and redundancy procedures and Andy Evans keeps the Board up-to-date on current developments in the education sector. Nigel Stancliffe, who is a senior Chartered Accountant, has been incredible supportive of our new accounts manager and maintains a watchful eye over our debtors. Bev McCue, a very experienced Signalong Tutor, keeps us informed on resources needed to support our Tutor network. On arrival to Norfolk, Martin Upton, an experienced Signalong Tutor, kindly agreed to join the Board and we look forward to his local knowledge. Two further new trustees have been identified and will join the Board in the new year.

The charity is organised so that the Board meets regularly to manage its affairs. Board meetings have c_ontinued to be held bi-monthly with the implementation of a Code of Conduct to the Board of Trustees to ensure that they respect and uphold the values of S ignalong.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number 02922636 (England and Wales)

Registered Charity number

1039788

Registered office

I Old Winery Business Park Cawston Norwich Norfolk NRI0 4FE

Trustees

A Evans J Franklin (Chair) M Songest

B McCue N Stancliffe M Upton

J Tate S Ashraf

- appointed 12.7.18- appointed 9.5.19- appointed 9.5.19

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THE SIGNALONG GROUP

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2018

REFERENCE AND ADMINISTRATIVE DETAILS

Company Secretary

T Goode

Independent examiner

Stephen Hill Partnership Limited 139-141 Watling StreetGillinghamKentME7 2YY

Bankers

CAF Bank Limited 25 Kings Hill Avenue West Malling Kent

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 4 July 20 signed on the board's behalf by:

T Goode - Secretary

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE SIGNALONG GROUP

Independent examiner's report to the trustees of The Signalong Group ('the Company') I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2018.

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 catTied 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

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; or2. the accounts do not accord with those records; or3. 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 independentexamination; or

4. the accounts have not been prepared in accordance with the methods and principles of the Statement ofRecommended 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

Stephen Hill Partnership Limited 139-141 Watling StreetGillingham

KentME7 2YY

4July 2019

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THE SIGNALONG GROUP

ST A TEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 3 I DECEMBER 2018

2018 2017 Unrestricted Restricted Total Total

funds fund funds funds Notes £ £ £ £

INCOME AND ENDOWMENTS FROM

Donations and legacies 756 756 679

Other trading activities 2 225,206 225,206 193,881 Investment income 3 78 78 62

Total 226,040 226,040 194,622

EXPENDITURE ON

Raising funds 33,689 33,689 36,416 Charitable activities

Charitable activities 192,527 192,527 180,924 Governance costs 4,942 4,942

Total 231,158 231,158 217,340

NET INCOME/(EXPENDITURE) (5,118) (5, I I 8) (22,718)

RECONCILIATION OF FUNDS

Total funds brought forward 128,971 128,971 151,689

TOTAL FUNDS CARRIED FORWARD 123,853 123,853 128,971

The notes form part of these financial statements

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THE SIGNALONG GROUP

BALANCE SHEET

AT 31 DECEMBER 2018

2018 2017

Unrestricted Restricted Total Total funds fund funds funds

Notes £ £ £ £ FIXED ASSETS

Intangible assets 8 15,171 15,171 3,714 Tangible assets 9 3,631 3,631 2,379

18,802 18,802 6,093

CURRENT ASSETS

Stocks 10 10,280 10,280 I 0,3 84 Debtors 11 15,981 15,981 I 6,809 Cash at bank and in hand I 08,259 108,259 130,446

134,520 134,520 157,639

CREDITORS

Amounts falling due within one year 12 (29,469) (29,469) (34,761)

NET CURRENT ASSETS 105,051 105,051 122,878

TOT AL ASSETS LESS CURRENT

LIABILITIES 123,853 123,853 128,971

NET ASSETS 123,853 123,853 128,971

FUNDS 13 Unrestricted funds 123,853 128,971

TOTAL FUNDS 123,853 128,971

The notes form part of these financial statements

19 continued ...

THE SIGNALONG GROUP

BALANCE SHEET - CONTINUED AT31 DECEMBER2018

The charitable company is entitled to exemption from audit under Section 4 77 of the Companies Act 2006 for the year ended 31 December 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2018 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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as

at the end of each financial year and of its surplus or deficit for each financial year in accordance with therequirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to charitable small companies.

The financial statements were approved by the Board of Trustees on 4 July 2019 and were signed on its behalf by:

J Franklin (Chair) -Trustee

The notes form part of these financial statements

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THE SIGNALONG GROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2018

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS I 02, have been

prepared in accordance with the Charities SORP (FRS I 02) 'Accounting and Reporting by Charities: Statementof Recommended Practice applicable to charities preparing their accounts in accordance with the Financial

Reporting Standard applicable in the UK and Republic of Ireland (FRS I 02) ( effective I January 2015)',

Financial Reporting Standard I 02 '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 costconvention.

Financial reporting standard 102 - reduced disclosure exemptionsThe charity has taken advantage of the following disclosure exemption in preparing these financial statements, aspermitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

the requirements of Section 7 Statement of Cash Flows.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it

is probable that the income will be received and the amount can be measured reliably.

Turnover is the amount derived from the provision of goods and services and is stated after trade discounts, other

sales taxes and net of VAT.

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.

Support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which are those incurred in connection with administration of the charity and compliance with constitutional and statutory

requirements.

Allocation and apportionment of costs

Expenditure is classified under the appropriate activity headings.

Costs of raising funds is comprised of a 2% apportionment on total staff, administrative and office costs.

Other trading activities expenditure includes the costs related to the development, publication and sale of books, manuals and resource packs, as well as the costs for training courses and conferences.

Expenditure on charitable activities includes the staff, administrative and office costs associated with activities undertaken to further the purposes of the charity.

Support costs includes a 4% apportionment on total staff costs.

Development costs Development costs, being the amounts paid to third parties in relation to book development, is being amortised

evenly over its estimated useful life often years.

Computer software Computer software, being the amounts paid to third parties in relation to website development, is being

amortised evenly over its estimated useful life of five years.

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THE SIGNALONG GROUP

NOTES TO THE FINANCIAL ST A TEMENTS - CONTINUED

FOR THE YEAR ENDED 31 DECEMBER 2018

1. ACCOUNTING POLICIES - continued

2.

3.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated usefullife.

Fixtures and fittings Computer equipment

Stocks

- 25% on reducing balance- 20% on cost

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slowmoving items.

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. Restrictionsarise 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.

Research and developmentExpenditure on research and development is written off in the year in which it is incurred.

Leasing commitments

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Company status

The company is a company limited by guarantee, incorporated in England and Wales. The members of thecompany are the trustees. In the event of the charity being wound up the liability in respect of the guarantee is

limited to £1 per member of the charity.

Deferred income

The charity provides training and course materials. Where receipts are made in advance of the course and

materials being provided the income is deferred until such has been realised.

OTHER TRADING ACTIVITIES

2018 2017

£ £

Training and conferences 132,697 I 06,644

Sale of publications 92,423 85,935

Other income 86 1,302

225,206 193,881

INVESTMENT INCOME

2018 2017

£ £

Investment income 78 62

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THE SIGNALONG GROUP

NOTES TO THE FINANCIAL ST A TEMENTS - CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2018

4. NET INCOME/(EXPENDJTURE)

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

Depreciation - owned assets Hire of plant and machinery Development costs amortisation Computer software amortisation

5. TRUSTEES' REMUNERATION AND BENEFITS

2018 £

1,452 4,420

1,943 600

2017 £ 1,568 3,986

1,360 600

There were no trustees' remuneration or other benefits for the year ended 3 I December 2018 nor for the year

ended 3 1 December 2017.

Trustees' expenses

There were no trustees' expenses paid for the year ended 3 I December 2018 nor for the year ended3 I December 2017.

6. STAFF COSTSThe average monthly number of employees during the year was as follows:

Average number of employees

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

No employees received £60,000 per annum or more.

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM

Donations and legacies

Other trading activities Investment income

Total

EXPENDITURE ON

Raising funds

Charitable activities

Charitable activities

Total

NET INCOME/(EXPENDITURE)

23

Unrestricted

funds £

679

193,881 62

194,622

36,416

180,924

217,340

(22,718)

2018 6

Restricted

fund £

2017 6

Total

funds £

679

193,881 62

194,622

36,416

180,924

217,340

(22,718)

THE SIGNALONG GROUP

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2018

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- continued

RECONCILTA TION OF FUNDS

Total funds brought forward

TOTAL FUNDS CARRIED FORWARD

8. INTANGIBLE FIXED ASSETS

COST

At I January 2018 Additions

At 3 I December 2018

AMORTISATION

At I January 2018 Charge for year

At 31 December 2018

NET BOOK VALUE

At 31 December 2018

At 3 1 December 2017

24

Unrestricted

funds

£

151,689

128,971

Development costs

£

13,602

14,000

27,602

11,688 1,943

13,631

13,971

1,914

Restricted

fund

£

Computer software

£

3,000

3,000

1,200

600

1,800

1,200

1,800

Total

funds

£

151,689

128,971

Totals

£

16,602 14,000

30,602

12,888

2,543

15,431

15,171

3,714

THE SIGNALONG GROUP

NOTES TO THE FINANCIAL ST A TEMENTS - CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2018

9. TANGIBLE FIXED ASSETS

Fixtures and

10.

COST

At I January 2018 Additions Disposals

At 3 1 December 2018

DEPRECIATION

At I January 2018 Charge for year Eliminated on disposal

At 3 I December 2018

NET BOOK VALUE

At 31 December 2018

At 31 December 2017

STOCKS

Paper and packaging Books and resource packs

11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors Prepayments and accrued income

25

fittings £

29,219 2,168

(29,219)

2,168

28,796 531

(28,796)

531

1,637

423

Computer equipment

£

28,633 1,330

(24,311)

5,652

26,677 921

(23,940)

3,658

1,994

1,956

2018 £

4,224 6,056

10,280

2018 £

12,155 3,826

Totals £

57,852 3,498

(53,530)

7,820

55,473 1,452

(52,736)

4,189

3,631

2,379

2017 £

2,617 7,767

10,384

2017 £

16,809

15,981 16,809

THE SIGNALONG GROUP

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED

FOR THE YEAR ENDED 31 DECEMBER 2018

12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors

Social security and other taxes Accruals and deferred income

2018

£ 4,879

10,225 14,365

29,469

2017

£ 11,353

3,925 19,483

34,761

Deferred income for the year ended 31 December 2018 amounted to £9,280(2017 £19,250). This relates to tutor

registration fees received in advance for the next year.

13. MOVEMENT IN FUNDS

Net movement At 1.1.18 in funds At31.12.18

£ £ £ Unrestricted funds Unrestricted Funds 128,971 (5, I I 8) 123,853

TOTAL FUNDS 128,971 (5,118) 123,853

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

Incoming Resources Movement in

resources expended funds

£ £ £

Unrestricted funds

Unrestricted Funds 226,040 (231,158) (5,118)

TOTAL FUNDS 226,040 (231,158) (5, I I 8)

Comparatives for movement in funds Net movement

At 1.1.17 in funds At31.12.17

£ £ £

Unrestricted Funds Unrestricted Funds 151,689 (22,718) 128,971

TOTAL FUNDS 151,689 (22,718) 128,971

26

THE SIGNALONG GROUP

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED

FOR THE YEAR ENDED 31 DECEMBER 2018

13. MOVEMENT IN FUNDS - continued

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

Incoming resources

£ Unrestricted funds

Unrestricted Funds 194,622

TOTAL FUNDS 194,622

Resources expended

£

(217,340)

(217,340)

A current year 12 months and prior year 12 months combined position is as follows:

Net movement At 1.1.17 in funds

£ £ Unrestricted funds

Unrestricted Funds 151,689 (27,836)

TOTAL FUNDS 151,689 (27,836)

Movement in funds

(22,718)

(22,718)

At31.12.18 £

123,853

123 ,853

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement in resources expended funds

£ £ Unrestricted funds

Unrestricted Funds 420,662 (448,498) (27,836)

TOTAL FUNDS 420,662 (448,498) (27,836)

14. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2018.

27

THE SIGNALONG GROUP

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2018

INCOME AND ENDOWMENTS

Donations and legacies

Donations

Other trading activities

Training and conferences Sale of publications Other income

Investment income

Investment income

Total incoming resources

EXPENDITURE

Raising donations and legacies

Staff costs Telephone Postage and stationery Computer costs Computer equipment

Other trading activities

Books Training and conference costs Development and promotional Repairs and renewals Computer expenses Subscriptions Development costs Computer software

Charitable activities

Staff costs Rental of photocopier Rent Insurance Light and heat Telephone Postage and stationery Advertising

Sundries Carried forward

This page does not form part of the statutory financial statements

28

2018 2017

£ £

756 679

132,697 106,644 92,423 85,935

86 1,302

225,206 193,881

78 62

226,040 194,622

2,641 2,602 22 22

128 165 34 26 60 29

2,885 2,844

7,580 12,706 17,05 I 15,40 I

984 400 740 1,455

1,684 1,284 222 366

1,943 1,360

600 600

30,804 33,572

129,347 122,275 4,420 3,986

32,586 28,379 1,469 1,445 2,199 2,796

1,018 1,071 6,263 8,104

500 496 1,010 1,058

178,812 169,610

Charitable activities Brought forward

THE SIGNALONG GROUP

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2018

Travelling and motor expenses

Relocation costs Fixtures and fittings

Computer equipment

Bank interest

Support costs Governance costs Staff costs

Accountancy fees Legal and professional fees

Bank interest

Total resources expended

Net expenditure

This page does not form part of the statutory financial statements

29

2018 2017

£ £

178,812 169,610

45

10,619

531 141 921 1,398

1,551 635

192,434 171,829

692 5,203

1,090 726 2,992 2,924

261 242

5,035 9,095

231,158 217,340

(5,118) (22,718)