BETTER COMMUNICATION CIC

Company limited by guarantee

Company Registration Number:
07616703 (England and Wales)

Unaudited statutory accounts for the year ended 30 May 2024

Period of accounts

Start date: 31 May 2023

End date: 30 May 2024

BETTER COMMUNICATION CIC

Contents of the Financial Statements

for the Period Ended 30 May 2024

Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

BETTER COMMUNICATION CIC

Balance sheet

As at 30 May 2024

Notes 2024 2023


£

£
Fixed assets
Tangible assets: 3 3,102 2,665
Total fixed assets: 3,102 2,665
Current assets
Debtors: 4 92,418 153,741
Cash at bank and in hand: 185,684 169,815
Total current assets: 278,102 323,556
Creditors: amounts falling due within one year: 5 ( 199,314 ) ( 218,787 )
Net current assets (liabilities): 78,788 104,769
Total assets less current liabilities: 81,890 107,434
Creditors: amounts falling due after more than one year: 6 ( 6,570 ) ( 13,515 )
Provision for liabilities: ( 670 )
Total net assets (liabilities): 75,320 93,249
Members' funds
Profit and loss account: 75,320 93,249
Total members' funds: 75,320 93,249

The notes form part of these financial statements

BETTER COMMUNICATION CIC

Balance sheet statements

For the year ending 30 May 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 14 February 2025
and signed on behalf of the board by:

Name: Mrs M Gascoigne
Status: Director

The notes form part of these financial statements

BETTER COMMUNICATION CIC

Notes to the Financial Statements

for the Period Ended 30 May 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

    Tangible fixed assets depreciation policy

    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: Computer equipment - 3 years straight line If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

    Other 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 investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity. Going concern The financial statements have been prepare on a going concern basis which assumes the continued support of the company's director. Taxation The taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. Tangible assets Tangible assets are initially recorded at cost, and are 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. Impairment 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. Provisions Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Financial instruments A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

BETTER COMMUNICATION CIC

Notes to the Financial Statements

for the Period Ended 30 May 2024

  • 2. Employees

    2024 2023
    Average number of employees during the period 1 1

BETTER COMMUNICATION CIC

Notes to the Financial Statements

for the Period Ended 30 May 2024

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 31 May 2023 2,998 2,998
Additions 1,616 1,616
Disposals
Revaluations
Transfers
At 30 May 2024 4,614 4,614
Depreciation
At 31 May 2023 333 333
Charge for year 1,179 1,179
On disposals
Other adjustments
At 30 May 2024 1,512 1,512
Net book value
At 30 May 2024 3,102 3,102
At 30 May 2023 2,665 2,665

BETTER COMMUNICATION CIC

Notes to the Financial Statements

for the Period Ended 30 May 2024

4. Debtors

2024 2023
£ £
Trade debtors 43,762 115,768
Other debtors 48,656 37,973
Total 92,418 153,741

BETTER COMMUNICATION CIC

Notes to the Financial Statements

for the Period Ended 30 May 2024

5. Creditors: amounts falling due within one year note

2024 2023
£ £
Bank loans and overdrafts 6,921 6,471
Trade creditors 12,482 12,482
Taxation and social security 16,182 66,175
Other creditors 163,729 133,659
Total 199,314 218,787

BETTER COMMUNICATION CIC

Notes to the Financial Statements

for the Period Ended 30 May 2024

6. Creditors: amounts falling due after more than one year note

2024 2023
£ £
Bank loans and overdrafts 6,570 13,515
Total 6,570 13,515

BETTER COMMUNICATION CIC

Notes to the Financial Statements

for the Period Ended 30 May 2024

7. Loans to directors

Name of director receiving advance or credit: Mrs M Gascoigne
Description of the transaction:
During the year the director entered into the following advances and credits with the company:
£
Balance at 30 May 2023 4,929
Advances or credits made:
Advances or credits repaid: 4,929
Balance at 30 May 2024 0

COMMUNITY INTEREST ANNUAL REPORT

BETTER COMMUNICATION CIC

Company Number: 07616703 (England and Wales)

Year Ending: 30 May 2024

Company activities and impact

During the financial year from June 2023 to May 2024 Better Communication CIC has continued to be involved in four key areas of activity which directly support the speech, language and communication needs sector in the UK. 1. Influencing and contribution to policy formation. Better Communication CIC, represented by Director Marie Gascoigne, continues to be an active member of sector networks including the coalition of organisations the Speech and Language Alliance and the Royal College of Speech and Language Therapists. Marie Gascoigne continues in her role as Vice President of Afasic, the charity supporting parents of children and young people with SLCN. Marie continues to influence policy through work with NHS England and Scottish Government. Marie Gascoigne continues to facilitate workshops for NHS England and input to the National AHP Clinical Leads Network. 2. Supporting change for children and young people with SLCN. Better Communication CIC has continued to deliver projects at a national level across all four nations of the UK. Increasingly there is demand for support for service transformation, coaching and mentoring. Better Communication CIC continues to work with commissioners and providers of services across the UK including the Greater Manchester Combined Authority. The needs analysis for Greater Manchester is now informing a two year transformation programme led by Marie Gascoigne and the Better Communication Associate team. The pathway tool developed as part of the Early Outcomes Fund project in the East Midlands continues to expand in reach to services and families. 3. Supporting change in the workforce New initiatives include developing a leadership curriculum for delivering integrated services through the lens of the Balanced System. This will include levels of personal leadership through operational and strategic leadership. The first pilots of this offer will begin in 24/25. Marie Gascoigne has written two chapters for a student SLT text book on a pro bono basis that will be published in 2025. 4. Supporting change in schools and settings Better Communication CIC, in partnership with NAPLIC and Afasic, has developed a Scheme for Schools. The scheme has been extended to early years settings and continues to grow steadily. During the 23/24 year more of the school based resources have been made available as free tools and these are being welcomed by the sector as evidenced by the online engagement and use of the tools. Better Communication CIC continues to support a trial funded by the Education Endownment Foundation and DfE to test the efficacy of a language intervention in nurseries. This research project will continue to 2025.

Consultation with stakeholders

Better Communication CIC continues to develop the community of practice of schools and services adopting the Balanced System framework. Better Communication CIC continues to work with partner services to develop resources that can be freely shared with other schools and services to support their evaluation and impact measurement through the Balanced System tools. Better Communication CIC has developed an online pathway tool that is freely available to parents and carers as well as professionals and which provides curated information and resources regarding support for children and young people with speech, language and communication needs. The impact measurement platform, Prove It!, continues to be refined and with feedback from stakeholders. It will be used comprehensively in two areas in the coming year and funding is being sought to develop an app to enable easier access for parents and families based on their feedback.

Directors' remuneration

No remuneration was received

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
22 February 2025

And signed on behalf of the board by:
Name: Marie Gascoigne
Status: Director