Company registration number 03036802 (England and Wales)
Charity registration number 1045617 (England and Wales)
Charity registration number SC039170 (Scotland)
AFASIC
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
AFASIC
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
C Hammond (Treasurer)
J Emin (Chair)
C Everingham
G Drewitt
J Butcher
R Traviato
K Hodkinson
Corporate Management Team
L Lascelles (Chief Executive)
M Thompson (Director Fundraising & Support Services)
Secretary
L Lascelles (Chief Executive)
Charity number (England and Wales)
1045617
Charity number (Scotland)
SC039170
Company number
03036802
Registered office
St Margaret's House
15 Old Ford Road
London
E2 9PJ
Independent examiner
Lee, Dicketts & Co
3 East Point
High Street
Seal
Sevenoaks
Kent
TN15 0EG
Bankers
Lloyds
4 High Street
Dartford
Kent
DA1 1BY
AFASIC
CONTENTS
Page
Trustees' report
1 - 8
Statement of trustees' responsibilities
9
Independent examiner's report
10
Statement of financial activities
11 - 12
Statement of financial position
13
Notes to the financial statements
14 - 24
AFASIC
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2026
- 1 -

The trustees present their annual report and financial statements for the year ended 31 March 2026.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".

Objectives and activities

Afasic is a UK parent-led charity, established in 1968, that supports and provides information for families with children and young adults who have Speech Language and Communication Needs (SLCN), with a focus on Developmental Language Disorder (DLD).

 

Afasic’s Vision is that families, through the charity, will gain a greater understanding of the impact of SLCN on their children and young adults, and how to support them. They will become knowledgeable about the term DLD. The Charity will promote information about DLD to enable the general public to understand this term.  

 

Afasic’s core purpose is to provide information and support for families, parents, other carers and also to health, education and care professionals, to enable them to better understand, help and advocate for children with SLCN, with a focus on DLD; and to enable families to help their children and young adults to develop key skills, improve social integration and gain access to educational and legal entitlements.

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance
Significant activities and achievements against objectives

A summary of our main areas of work and achievements during the past year is given below.

 

Training for parents – ‘DLD Together’

These are free online training courses that help parents/carers understand about Developmental Language Disorder (DLD) and how they can better support their child. Courses take place for 1½ - 2 hours on one evening a week for 7 weeks. They are run by a speech and language therapist, along with another trained professional.

 

The DLD Together courses provide an invaluable resource for parents who may not have even heard of DLD until their child was diagnosed. Many families report feeling very isolated as they do not know other families who have a child with a diagnosis of DLD.

 

NAPLIC and Afasic have developed a seven-week course that helps parents and carers better understand the condition, support their child at home, and enables them to become effective advocates for their child and meet other parents to build a support network.

 

Over the past year the DLD Together programme has provided support, advice, information and peer support opportunities to 661 parents/carers.

 

A total of 40 courses have been run, including 2 whole day face-to-face events in response to requests for this option, with follow-on support provided by our project officer, local support networks and our helpline. The project officer has also held 12 information/Q&A/Social sessions for families. We continue to develop an informal network of parents who are happy to support local families and a further 86 professionals have been trained to deliver the course.

AFASIC
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -

“When my child was diagnosed with DLD I felt despair but the course was so positive and I now know with interventions and strategies he can achieve so much.”

 

“Meeting other parents going through the same experience was especially important. Hearing others’ journeys helped us better understand the challenges, how we could support our son and positive approaches and next steps.”

 

“The course increased our awareness of DLD and gave us confidence in making decisions about our son’s future, particularly in choosing the right educational setting for him.”

 

We are reviewing the content of all sessions over the next 6 months with a view to providing greater flexibility in delivery for local areas to deliver the course in a way that best suits their needs. We are also keen to ensure that this area of work will be sustainable, so we will be applying the learning from this project to achieve a balance between self-directed learning and peer support. We will also be looking to ensure that the project has a sustainable legacy, by recording and hosting webinars and self-directed learning content.

 

Transition Courses for young people:

Afasic organises a programme of specialist weeklong transition courses for children with persistent speech, language and communication difficulties facing the key educational move from primary to secondary school.

 

Last summer a total of eight primary to secondary transition courses were successfully delivered, with 84 children and their families benefiting from these, and positive outcomes for both children and parents. Courses were successfully delivered in partnership with speech & language therapists (SLT’s) and schools in the following locations: Brent, Bridlington, Enfield, Newham, Scarborough, Tower Hamlets, Trafford and Whitby. A few anticipated courses (including Birmingham, Cambridge, Manchester, and Maidstone) were unfortunately withdrawn mainly due to reduced capacity by the SLT services to deliver them.

 

Feedback from students was gathered through pre- and post-course questionnaires, reflective activities, and daily observations. The results consistently showed that pupils left the courses feeling more confident and prepared for secondary school, with stronger strategies for independence and social interaction.

 

Survey results highlighted clear growth. Across most courses, students rated themselves between 2–3 out of 5 before the course in areas such as asking for help, making friends, following timetables, and packing bags. By the end of the course, ratings had typically risen to 4–5 out of 5, reflecting a stronger sense of readiness. In response to the question, "Did you enjoy the group?" asked on the final day of the courses, all students rated their experience with a 4 ("Yes, I really enjoyed it") or 5 ("I loved it").

 

Parent workshops were positively received, with many parents feeling more prepared to support their children’s transition. These workshops have proven essential in ensuring that parents are engaged and informed, helping to create a support network around the students.

Parents also highlighted the importance of practical strategies provided during workshops. Advice on using colour-coded timetables, supporting friendships, recognising signs of bullying, and encouraging independence were all noted as especially helpful.

When asked, "Would you recommend this group to other parents/carers?" all respondents (100%) answered "yes”.

 

A pilot National Online Transition Course was also delivered, reaching families from Leicestershire, Birmingham, Cambridge, Ipswich, and West Sussex. The course mirrored the content of our face-to-face model, with activities on organisation, timetables, friendships, bullying, and emotional regulation. Pupils engaged well, using chat and online tools to practise asking for help, while parents highlighted the end-of-course 1:1 workshop as invaluable. We aim to expand the number of online courses moving forward to reach students in remote or under-resourced areas and so increase accessibility for students who may not be able to attend more local face-to-face sessions and the number of young people who can benefit from these courses.

AFASIC
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -

Students:

"I love all the activities and, learnt new things and made new friends.”

“Now I know who to tell if people bullied me; also I made 2 new friends.”

“I learnt how to make friends.”

 

Parents:

“To hear her talk about all the friends she made makes me very happy.”

“It was not only beneficial to him, he really enjoyed it… It has definitely helped us both feel more prepared.” 

“The course gave her the confidence to join in, talk to others, and practise what to do if she needs help.”

“Thank you for running the pilot of the (online) course this year. Our son really benefited from it as he prepares to start high school. Overall, we thought the course was really valuable and hope it continues.”

 

Information, Guidance & Support for Parents:

Providing information and support for parents and families is at the heart of all that we do and was the driving force behind the establishment of the charity. The Afasic helpline continues to provide an essential source of one-to-one tailored information, support and guidance for parents to enable them to better understand, help and advocate for their child.

 

Our website, social media and monthly email updates continue to provide a key point of access to vital information about speech, language and communication needs with a wide range of free downloadable resources available from our website. Our social media officer is successfully growing the reach of our messages and information to new audiences. Printed publications offer more detailed information on accessing benefits, therapy, practical activities for parents to do with their child, and their legal rights. We are continuing to develop our capacity to deal with enquiries moving forward and the channels through which guidance can be provided.

Here is what Afasic’s support has meant to one family:

“My relationship with Afasic dates back over 30 years when my son ‘G’ was born. By 12 months old it was obvious that his communication was not developing as it should. In particular, his speech was delayed.

Thanks to the incredible amount of information and advice available through Afasic, we were equipped to understand the nature of his condition, to assist him with his development and of course to fight for an appropriate education.  Occasional Afasic summer schools helped with his social skills.

‘G’ left school with four A levels, including double award business studies. Despite this, he reached the age of 30 without ever having held a permanent, full-time job. He will never be able to process language quickly enough when people speak too quickly or give several instructions at once.

This year all that thankfully changed.  He completed an apprenticeship in IT (another level 3 qualification!) and at the end of his placement was offered a full-time job. It was perfect for him - everything was not decided by a 30-minute interview and much of the communication in his job is done online. It was ‘G’ who found and applied for the IT apprenticeship and gave it his all, despite the fact that there was no promise of a job at the end of the two years programme. He gained his qualification with a grade ‘A’ and distinction and when his placement ended, he was offered a permanent job.

I tell you all this to demonstrate the value of the help Afasic had provided over the years to our family and the value of your efforts in raising the funds to make it possible. I also tell the story to offer hope for the many others you help. No matter how hopeless things seem, in the right circumstances there are possibilities for our speech impaired children.” Ian.

 

Collaboration, Partnerships and Influencing Policy Makers:

As a small UK charity, Afasic works closely with a range of organisations to improve support for children and young people with speech, language and communication needs. These include the Council for Disabled Children (CDC), the Special Educational Consortium (SEC), and the Disabled Children's Partnership (DCP).

We are also members of the Speech, Language and Communication Alliance, which brings together organisations committed to improving outcomes for children and young people across the UK. In addition, Afasic is a member of the All-Party Parliamentary Group (APPG) on Speech and Language Difficulties, alongside Speech and Language UK, helping to influence policy and raise awareness among decision-makers.

AFASIC
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -

SEND Reform White Paper

One of our main areas of work during the past year has been responding to the Government's SEND Reform White Paper.

Afasic worked closely with partner organisations to encourage charities, families and professionals to take part in the Government consultation. We also reached out directly to parents, family members, professionals and young people, encouraging them to share their views through consultation responses, rallies, letters to MPs and other opportunities for engagement.

Through this work, Afasic highlighted five key concerns that we will continue to raise as reforms progress:

  1. The failure to adequately recognise and address the needs of children and young people with Developmental Language Disorder (DLD).

  2. The lack of information, advice and support available to families.

  3. Significant workforce shortages that could make effective implementation of the reforms difficult.

  4. The weakening of children's rights to an education that meets their individual needs.

  5. The reduction of legal rights to independent oversight and appeal through tribunals.

 

Giving Families a Voice

In September, Afasic helped ensure that families' voices were heard in Parliament through a series of events, including a well-attended parent rally in Parliament Square. This formed part of a wider Day of Action organised by the Disabled Children's Partnership.

Our work on SEND reform continues, and we will keep encouraging members and supporters to make sure family experiences and views remain at the heart of the process. We believe that recognising DLD within SEND reform is only the first step. Families must also be fully included, properly informed and adequately supported, so they are not left to navigate the system on their own.

Further information on Afasic's response to the SEND Reform White Paper can be found here: https://afasic.org.uk/send-reform-white-paper-afasics-response/

 

Working with the Department for Education

Building on previous joint work with Speech and Language UK and NAPLIC, Afasic also acts as a "critical friend" to the Department for Education's National Peer Inclusion Base Network, helping to support and shape inclusive practice across the education system.

Financial review

We are delighted that total income for the year was £380,158, an increase of £139,558 compared to the previous year. Expenditure has increased by £43,675 compared to the previous year to £289,552. There is an overall surplus for the year of £90,606 compared to an overall deficit of £5,277 the previous year.

 

The increase in income was largely a result of increased individual donations during the year and increased funds received from trusts & foundations, with particular thanks to the Heather Van Der Lely Foundation, the Headley Trust, Awards for All and the Forrester Family Trust for their generous support.

 

Unrestricted income was £113,816 (2025: £160,308), and there was unrestricted expenditure of £154,428 (2025: £145,803), resulting in a net deficit of £40,612 in the unrestricted general fund (2025: net surplus for the year of £14,505).

 

For restricted funds there was income of £266,342 (2025: £80,253) and expenditure of £118,799 (2025: £66,380), which has resulted in a net surplus of £147,543 for the year in restricted funds (2025: net surplus of £14,031).

 

A total of £16,325 has come from the designated funds (2025: £33,813) as the Trustees have agreed to use the designated fund to ensure that we can continue to provide and develop our key services and projects for families and children whilst additional funding is obtained in the longer term.

 

Overall, there is a net surplus for the year of £90,606, compared to a net deficit the previous year of £5,277.

 

General unrestricted funds available for general charitable purposes as at the 31st March 2026 were £91,496, which is within the level of unrestricted funds required by the trustees (see reserves policy below).

 

We are very grateful to all our supporters who have helped to ensure that our work can continue. However, these remain uncertain times and the Trustees will continue to keep a careful watch on the financial position to ensure that the important work of the organisation is sustainable into the future.

AFASIC
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
Going concern

These accounts are prepared on the going concern basis. The Trustees have a reasonable expectation that Afasic will continue in operational existence for the foreseeable future. However, the general economic environment means it remains difficult to project with any certainty the likely level of unrestricted funding that will be received over the next 12 months.

 

The cost-of-living crisis and economic uncertainty continue to have an impact, but overall the income of the organisation has held up well given all that has happened over the past few years and work undertaken to reduce overheads in previous years means that Afasic is comparatively well placed to sustain its work and support for children and families that need it now more than ever.

Reserves policy

The trustees have an agreed reserves policy that takes into account the main risks to the organisation highlighted through the risk management policy.

 

The policy of the trustees is to maintain unrestricted reserves at a level sufficient to support the core activities of the organisation for a minimum of six months and up to twelve months. This level of reserves is deemed prudent by the trustees, to ensure that the work and services of the organisation can be planned with some certainty. This policy is reviewed by the Trustees on an annual basis.

 

At the year end, unrestricted reserves (excluding the designated fund) provided 6.8 months cover for budgeted unrestricted expenditure (previous year 10 months). This is within the level of cover required by the trustees under this policy.

 

The trustees will continue to monitor the reserves position closely over the coming year.

Principal funding sources

We are very grateful to the many individuals who have contributed towards the work of Afasic through membership fees, individual donations and taking part in a range of events during the year. These are all vital sources of income for us and help ensure that we can maintain and develop our key services. In addition to these, major funding contributions and significant grants have been very gratefully received during the year from the following:

Trusts & Foundations:

The Andor Charitable Trust, The Big Give, DWF Foundation, Forrester Family Trust, Charles S French Charitable Trust, Grace Trust, Haramead Trust, Headley Trust, Kingsgrove Trust, National Lottery Community Fund, Rodmell Trust, Sir James Roll Charitable Trust, Heather Van Der Lely Foundation, Vandervell Foundation, and the Weinstock Fund.

 

Companies:

Akira Financial Ltd, Seveer Media Ltd, and Tegan Summer Theatre Ltd.

 

Individuals & Events:

We greatly appreciate the continued generous support for our work from our members and individual supporters, without which much of what we do would not be possible.

 

In December 2025 we had our Fourth ‘Big Give Christmas Challenge’ where all donations received were doubled. This was to raise funds for our specialist transition courses for children with persistent speech, language and communication difficulties facing the key educational move to secondary school, and we were delighted to reach our target of £13,680! Many thanks to all those who donated, the people who ‘matched’ their donations and of course the Big Give for the opportunity to take part in their Christmas Challenge Campaign.

 

We are also very grateful to everyone who took part in one of our fundraising events during the year, including our amazing and inspiring London marathon runners, all those taking part in our ‘sponsored walk’, and everyone ‘doing their own thing’ to help raise funds for us.

 

Thanks to all of you – you are amazing and really do help to make a difference!

AFASIC
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -

In December 2025 we held our biennial Christmas Concert which featured children, young people and adults affected by SLCN at the heart of the event. The evening was led by four adults who benefited from the work of Afasic when they were younger, and what a brilliant job they did! Our Vice President Terry Chimes also introduced their potential successors, our Young Ambassadors, and they did a great job in introducing a carol. We were delighted to have the signing choir from Moor House School & College taking part, as well as 2 young people doing readings, and they were all great, as always!

 

Our President Sir Derek Jacobi, did a reading and music for the evening was provided by the Ashtead Singers, conducted by Dr Andrew Storey, along with the brilliant Mark Inscoe, who performed 2 songs accompanied by Stuart Hutchinson on piano. There was lots of laughter and applause throughout the night with tremendous performances by everyone involved.

 

The trustees would like to sincerely thank all of our supporters who have contributed towards our work in any way during the year. This is greatly appreciated and has helped to make a real difference to the daily lives of the children, young adults and families that we help across the country.

Investment policy

The Memorandum and Articles of Association give the charity the power to invest moneys not immediately required for its purposes as it sees fit. The Trustee Board agreed an investment policy in December 2004 that states:

- An amount of cash for working capital of up to £150,000 is to be maintained in the organisation’s current and accessible deposit accounts at any one time.

- Balances above this figure that are not required to cover short / medium term liabilities are to be available for investment.

- There are currently no funds held in investments.

Major risks

The Trustee Board adopted a risk management policy in December 2004 and established a risk register, both of which are reviewed and updated as necessary on at least an annual basis. The policy and register have identified the major risks to which the organisation is exposed and outline strategies, systems and procedures to manage these.

 

Afasic has policies in place including a health and safety policy, safeguarding policy, equal opportunities policy, and data protection policy as well as procedures laid down in a staff handbook to ensure that all staff and volunteers comply with these.

 

Financial risk management is an integral part of the operational framework of the business and strategic planning, project management and financial reporting procedures are in place.

Plans for future periods

As Afasic approaches its Diamond Anniversary in 2028, the Trustees are committed to ensuring that the charity's services, governance and communications continue to reflect the priorities of the families and individuals we support.

AFASIC
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 7 -
Structure, governance and management

The organisation is a registered charity and a company limited by guarantee. The organisation was registered as a charity on 4 July 1968, and incorporated on 23 March 1995. The company was established under a Memorandum of Association, which established the objects and powers of the charitable company and is governed under its Articles of Association, as amended to allow for current governance arrangements on 6 November 2004. In the event of the company being wound up members are required to contribute an amount not exceeding £1.

 

The organisation was registered with the Office of the Scottish Charity Regulator on 17th January 2008 under number SC039170.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

C Hammond (Treasurer)
J Emin (Chair)
C Everingham
G Drewitt
J Butcher
R Traviato
K Hodkinson
Recruitment and appointment of trustees

The trustees are all volunteers. The board comprises both elected and co-opted members. In addition to the Honorary Officers, up to six board members can be elected at the AGM.

 

To ensure that the work of the charity is informed by a mix of business, financial and technical advice, the Board also has four co-opted places designated for individuals with an interest in and the potential to offer valuable contribution to the effectiveness of the organisation. The Chair and Vice Chair must be parents of a child with a speech and language impairment. All members are circulated with invitations to nominate trustees and Honorary Officers prior to the AGM, along with details and nomination forms.

Organisational structure

The Board of Trustees, which can have a maximum of 13 members, administers the charity and meets on at least a quarterly basis. The day-to-day management of the organisation is in the hands of the Chief Executive.

AFASIC
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 8 -
Induction and training of trustees

Each new trustee receives induction from the Chair and / or Chief Executive as to their role and responsibilities and the work of the organisation. They are provided with a copy of “The Good Trustee Guide” published by NCVO, along with a copy of the Memorandum and Articles of Association, latest audited accounts and annual review, strategic and business plans, and details of major projects and services.

 

Trustees are encouraged to attend appropriate external training events where this will help them in their role, in addition to internal training provided by staff and trustees.

On behalf of the Board of Trustees
J Emin (Chair)
Trustee
20 October 2026
AFASIC
STATEMENT OF TRUSTEES' RESPONSIBILITIES  
FOR THE YEAR ENDED 31 MARCH 2026
- 9 -

The trustees, who are also the directors of Afasic for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

- select suitable accounting policies and then apply them consistently;

- observe the methods and principles in the Charities SORP;

- make judgements and estimates that are reasonable and prudent;

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

 

AFASIC
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF AFASIC
- 10 -

We report to the trustees on our examination of the financial statements of Afasic (the charity) for the year ended 31 March 2026.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. You are satisfied that the financial statements of the charity are not required by charity or company law to be audited and have chosen instead to have an independent examination.

Having satisfied ourselves that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, we report in respect of our examination of the charity’s financial statements carried out under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and section 145 of the Charities Act 2011. In carrying out our examination we have followed the requirements of Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 and the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Since the charity has prepared its financial statements on an accruals basis and is also registered in Scotland, or the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in Regulation 11(2) of the Charities Accounts (Scotland) Regulations 2006 and section 145 of the Charities Act 2011. We confirm that we are qualified to undertake the examination because we are a member of Association of Chartered Certified Accountants, which is one of the listed bodies.

We have completed our examination. We confirm that no matters have come to our attention in connection with the examination giving me cause to believe that in any material respect:

1

accounting records were not kept in respect of the charity as required by section 44(1)(a) of the Charities and Trustee Investment (Scotland) Act 2005, Regulation 4 of the Charities Accounts (Scotland) Regulations 2006 and section 386 of the Companies Act 2006.

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of Regulation 8 of the Charities Accounts (Scotland) Regulations 2006 and the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or

4

the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

We 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 financial statements to be reached.

Lee, Dicketts & Co
3 East Point
High Street
Seal
Sevenoaks
Kent
TN15 0EG
27 October 2026
AFASIC
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2026
- 11 -
Current financial year
Unrestricted
Unrestricted
Restricted
Total
Total
funds
funds
funds
general
Designated fund
2026
2026
2026
2026
2025
Notes
£
£
£
£
£
Income and endowments from:
Donations and legacies
2
64,451
-
32,333
96,784
84,415
Charitable activities
3
41,355
-
234,009
275,364
146,324
Investments
4
7,899
-
-
7,899
9,611
Other income
5
111
-
-
111
250
Total income
113,816
-
266,342
380,158
240,600
Expenditure on:
Raising funds
6
22,093
-
720
22,813
17,306
Charitable activities
7
132,335
16,325
118,079
266,739
228,571
Total expenditure
154,428
16,325
118,799
289,552
245,877
Net income/(expenditure) and movement in funds
(40,612)
(16,325)
147,543
90,606
(5,277)
Reconciliation of funds:
Fund balances at 1 April 2025
132,108
146,449
81,365
359,922
365,199
Fund balances at 31 March 2026
91,496
130,124
228,908
450,528
359,922

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

AFASIC
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
(INCLUDING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2026
- 12 -
Prior financial year
Unrestricted
Unrestricted
Restricted
Total
funds
funds
funds
general
Designated fund
2025
2025
2025
2025
Notes
£
£
£
£
Income and endowments from:
Donations and legacies
2
66,716
39
17,660
84,415
Charitable activities
3
83,737
-
62,587
146,324
Investments
4
9,605
-
6
9,611
Other income
5
250
-
-
250
Total income
160,308
39
80,253
240,600
Expenditure on:
Raising funds
6
17,306
-
-
17,306
Charitable activities
7
128,497
33,694
66,380
228,571
Total expenditure
145,803
33,694
66,380
245,877
Net income/(expenditure)
14,505
(33,655)
13,873
(5,277)
Transfers between funds
-
(158)
158
-
Net movement in funds
10
14,505
(33,813)
14,031
(5,277)
Reconciliation of funds:
Fund balances at 1 April 2024
117,603
180,262
67,334
365,199
Fund balances at 31 March 2025
132,108
146,449
81,365
359,922
AFASIC
STATEMENT OF FINANCIAL POSITION
AS AT
31 MARCH 2026
31 March 2026
- 13 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
14
2,097
1,395
Current assets
Debtors
15
11,802
14,634
Cash at bank and in hand
441,007
350,654
452,809
365,288
Creditors: amounts falling due within one year
16
(4,378)
(6,761)
Net current assets
448,431
358,527
Total assets less current liabilities
450,528
359,922
The funds of the charity
Restricted income funds
18
228,908
81,365
Unrestricted funds - general
20
91,496
132,108
Unrestricted funds - Designated fund
19
130,124
146,449
450,528
359,922

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2026.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the trustees on 20 October 2026
C Hammond (Treasurer)
Trustee
Company registration number 03036802 (England and Wales)
AFASIC
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 14 -
1
Accounting policies
Charity information

Afasic is a private company limited by guarantee incorporated in England and Wales. The registered office is St Margaret's House, 15 Old Ford Road, London, E2 9PJ.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.

 

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

These accounts are prepared on the going concern basis. The trustees have a reasonable expectation that Afasic will continue in operational existence for the foreseeable future, however the general economic environment continues to make it difficult to raise unrestricted funds to cover core services and costs. It remains difficult to project what the likely receipt of unrestricted funding will be over the next 12 months.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in note 19 of the financial statements.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in note 18 of the financial statements.

1.4
Incoming resources
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that 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.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Where it is clear that the donor has specified a grant to be related to a fixed period for a specified use, these funds will be treated as deferred income and released to the Statement of Financial Activities to match the related expenditure.

AFASIC
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 15 -
1.5
Resources expended

The accruals basis is applied to all expenditure.

Expenditure has been allocated according to the Statement of Recommended Practice "Accounting and Reporting by Charities" and is shown under the appropriate sub-heading. Items of expenditure which involve more than one charitable activity, are allocated appropriately between the charitable activities involved on the basis of estimates made by the charity's management.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment
25% reducing balance
Computers
33.3% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8
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.

1.9
Basic financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any loss arising from impairment is recognised in the profit and loss account in other administrative expenses.

1.10
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

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

AFASIC
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 16 -
2
Income from donations and legacies
Unrestricted
Unrestricted
Restricted
Total
Unrestricted
Unrestricted
Restricted
Total
funds
funds
funds
funds
funds
funds
general
Designated fund
general
Designated fund
2026
2026
2026
2026
2025
2025
2025
2025
£
£
£
£
£
£
£
£
Donations and gifts
59,768
-
32,333
92,101
56,415
39
17,660
74,114
Legacies
-
-
-
-
5,000
-
-
5,000
Membership fees
4,683
-
-
4,683
5,301
-
-
5,301
64,451
-
32,333
96,784
66,716
39
17,660
84,415
AFASIC
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 17 -
3
Income from charitable activities
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2026
2026
2026
2025
2025
2025
£
£
£
£
£
£
Events
28,948
-
28,948
29,964
-
29,964
Literature
2,026
-
2,026
1,773
-
1,773
Grants receivable for charitable activities
10,350
234,009
244,359
52,000
62,587
114,587
Other income
31
-
31
-
-
-
41,355
234,009
275,364
83,737
62,587
146,324
4
Income from investments
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2026
2026
2026
2025
2025
2025
£
£
£
£
£
£
Interest receivable
7,899
-
7,899
9,605
6
9,611
5
Other income
Unrestricted
Unrestricted
funds
funds
2026
2025
£
£
Royalties
111
250
6
Expenditure on raising funds
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2026
2026
2026
2025
2025
2025
£
£
£
£
£
£
Fundraising and publicity
Other fundraising costs
6,382
720
7,102
2,323
-
2,323
Staff costs
15,711
-
15,711
14,983
-
14,983
22,093
720
22,813
17,306
-
17,306
AFASIC
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 18 -
7
Expenditure on charitable activities
Information and awareness
Parents and families
Children and young people
Total
Information and awareness
Parents and families
Children and young people
Total
2026
2026
2026
2026
2025
2025
2025
2025
£
£
£
£
£
£
£
£
Direct costs
Staff costs
33,093
53,722
43,886
130,701
37,340
60,548
27,670
125,558
Depreciation and impairment
279
438
278
995
208
207
210
625
Services
9,115
19,803
31,822
60,740
2,634
6,443
20,740
29,817
Property costs
9,563
12,751
9,563
31,877
9,302
12,403
9,302
31,007
Administrative costs
1,816
3,622
2,820
8,258
2,467
3,476
2,196
8,139
Other staff costs
292
599
280
1,171
475
995
420
1,890
54,158
90,935
88,649
233,742
52,426
84,072
60,538
197,036
Share of support and governance costs (see note 9)
Support
8,777
11,386
9,221
29,384
7,734
10,348
7,826
25,908
Governance
1,142
1,223
1,248
3,613
1,829
1,922
1,876
5,627
64,077
103,544
99,118
266,739
61,989
96,342
70,240
228,571
Analysis by fund
Unrestricted funds - general
45,092
51,249
35,994
132,335
45,991
52,488
30,018
128,497
Unrestricted funds - Designated fund
9,669
3,328
3,328
16,325
13,583
18,103
2,008
33,694
Restricted funds
9,316
48,967
59,796
118,079
2,415
25,751
38,214
66,380
64,077
103,544
99,118
266,739
61,989
96,342
70,240
228,571
AFASIC
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 19 -
8
Description of charitable activities
Information and awareness

Providing and disseminating information on speech, language and communication needs and raising awareness of this hidden disability.

Parents and families

Supporting and empowering parents and families of children and young people with speech, language and communication needs, enabling them to advocate for their child.

Children and young people

Enabling children and young people with speech, language and communication needs to develop their communication, social and life skills.

9
Support costs allocated to activities
2026
2025
£
£
Staff costs
20,785
19,688
Computer and internet costs
8,206
5,827
Bank charges
396
395
Governance costs
3,610
5,625
32,997
31,535
Analysed between:
Information and awareness
9,919
9,563
Parents and families
12,609
12,270
Children and young people
10,469
9,702
32,997
31,535
10
Net movement in funds
2026
2025
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable to the charity's independent examiner:
- for the independent examination of the charity's financial statements
2,400
2,400
- for other financial services
435
372
Depreciation of owned tangible fixed assets
995
625
11
Trustees

None of the trustees (or any persons connected with them) received any remuneration during the year, but they were reimbursed a total of £77 for travelling expenses (2025 - £nil).

AFASIC
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 20 -
12
Employees

The average monthly number of employees during the year was:

2026
2025
Number
Number
7
8
Employment costs
2026
2025
£
£
Wages and salaries
155,923
150,580
Social security costs
7,323
5,920
Other pension costs
3,951
3,729
167,197
160,229
There were no employees whose annual remuneration was more than £60,000.
13
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

14
Tangible fixed assets
Fixtures, fittings & equipment
Computers
Total
£
£
£
Cost
At 1 April 2025
26,770
15,785
42,555
Additions
-
1,697
1,697
At 31 March 2026
26,770
17,482
44,252
Depreciation and impairment
At 1 April 2025
26,309
14,851
41,160
Depreciation charged in the year
117
878
995
At 31 March 2026
26,426
15,729
42,155
Carrying amount
At 31 March 2026
344
1,753
2,097
At 31 March 2025
461
934
1,395
AFASIC
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 21 -
15
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
7,983
7,370
Prepayments and accrued income
3,819
7,264
11,802
14,634
16
Creditors: amounts falling due within one year
2026
2025
£
£
Other taxation and social security
-
2,506
Trade creditors
3,679
3,841
Other creditors
699
414
4,378
6,761
17
Retirement benefit schemes
2026
2025
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
3,685
3,479

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

18
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April 2025
Incoming resources
Resources expended
Transfers
At 31 March 2026
£
£
£
£
£
CYMRU
875
-
(12)
-
863
Northern Ireland
219
-
(14)
-
205
Parent Support Service
5,291
349
(2,171)
-
3,469
Local Groups
27,359
45,289
(42,665)
-
29,983
Summer School
26,530
46,025
(32,913)
-
39,642
Bryony Walker Fund
5,378
-
-
-
5,378
DLD Together
15,713
25,000
(25,792)
-
14,921
Heather Van Der Lely
-
149,679
(15,232)
-
134,447
81,365
266,342
(118,799)
-
228,908
AFASIC
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
18
Restricted funds
(Continued)
- 22 -
Previous year:
At 1 April 2024
Incoming resources
Resources expended
Transfers
At 31 March 2025
£
£
£
£
£
CYMRU
886
-
(11)
-
875
Northern Ireland
231
-
(12)
-
219
Parent Support Service
-
5,998
(707)
-
5,291
Local Groups
28,593
10,783
(12,017)
-
27,359
Summer School
31,563
28,625
(33,658)
-
26,530
Bryony Walker Fund
5,378
-
-
-
5,378
West Midlands
161
-
(319)
158
-
DLD Together
522
34,847
(19,656)
-
15,713
67,334
80,253
(66,380)
158
81,365

Details of certain restricted funds, including income from grants and donations are as follows:

 

Supporting Parents and Professionals:

 

Parent Support Service

This service provides support to parents through a telephone helpline, social media feeds, production and distribution of literature and development of resources on the Afasic website. Support towards the costs of this work has been provided by the David Family Foundation.

 

Local Groups

Members who come together to form groups at a local level to provide mutual support, organise activities for children and young people and work in partnership with local authorities. Funds are raised and spent locally.

 

DLD Together

A programme of remote training courses for parents of a child who has been diagnosed with Developmental Language Disorder. Funding for this highly regarded project has come from a grant over three years from the Headley Trust and donations from the Big Give Christmas Challenge in December 2024.

 

Supporting Children & Young People:

 

Transition Summer Schools

This is a programme of innovative courses for children facing the move from primary to secondary school. These specialist courses aim to prepare the children for this move, arm them with strategies for dealing with things like bullying, and develop their social and language skills. We are very grateful to the main funders for this work, which included: The Big Give Christmas Appeal, the Charles S French Charitable Trust, Grace Trust, Haramead Trust, National Lottery Community Fund – Awards For All, Tesco Stronger Starts, and the Vandervell Foundation.

 

Heather Van Der Lely Fund

A total grant of £149,679 has been donated by the Heather Van Der Lely Foundation for specific projects, including for the development of workshops and support for young adults with DLD, to help them manage some of the challenges of the adult world. The grant was made in appreciation of our Chief Executive, Linda’s many years as a close and supportive colleague of Professor van der Lely and Dr Hilary Gardner, Chair of the Foundation, and in recognition of her tireless efforts to support families and young people with DLD.

AFASIC
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
18
Restricted funds
(Continued)
- 23 -

Bryony Walker Fund

A fund set up with donations made in memory of our Trustee and Vice Chair Bryony Walker who sadly passed away in 2014 to be used for work with young people.

 

West Midlands Fund

Funds to be used for our work in the West Midlands areas.

Work across the Nations:

 

Cymru

Our projects in Wales came to an end in March 2018 as funding bids were unsuccessful and we were unable to find the funds necessary to maintain and develop our work there beyond this period.

 

Northern Ireland

Previously funded by a grant from the Big Lottery Fund for work with young people in Northern Ireland. This project has now been completed.

 

Afasic is very grateful to all the donors mentioned above for their support of our work during this period.

19
Unrestricted funds - Designated fund

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April 2025
Incoming resources
Resources expended
Transfers
At 31 March 2026
£
£
£
£
£
Legacy income - strategic plan
75,077
-
-
(17,000)
58,077
Parent support service & helpline
3,530
-
-
-
3,530
Summer Transition Courses
38,000
-
-
-
38,000
DLD Together parent training project
10,589
-
-
-
10,589
Social Media Officer
19,253
-
(16,325)
17,000
19,928
146,449
-
(16,325)
-
130,124
Previous year:
At 1 April 2024
Incoming resources
Resources expended
Transfers
At 31 March 2025
£
£
£
£
£
Legacy income - strategic plan
96,235
-
-
(21,158)
75,077
Parent support service & helpline
11,137
39
(12,646)
5,000
3,530
Summer Transition Courses
38,000
-
-
-
38,000
DLD Together parent training project
13,447
-
(2,858)
-
10,589
Social Media Officer
21,443
-
(18,190)
16,000
19,253
180,262
39
(33,694)
(158)
146,449
AFASIC
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 24 -
20
Unrestricted funds
At 1 April 2025
Incoming resources
Resources expended
At 31 March 2026
£
£
£
£
General funds
132,108
113,816
(154,428)
91,496
Previous year:
At 1 April 2024
Incoming resources
Resources expended
At 31 March 2025
£
£
£
£
General funds
117,603
160,308
(145,803)
132,108
21
Analysis of net assets between funds
Unrestricted
Unrestricted
Restricted
Total
funds
funds
funds
general
Designated fund
2026
2026
2026
2026
£
£
£
£
At 31 March 2026:
Tangible assets
1,777
-
320
2,097
Current assets/(liabilities)
89,719
130,124
228,588
448,431
91,496
130,124
228,908
450,528
Unrestricted
Unrestricted
Restricted
Total
funds
funds
funds
general
Designated fund
2025
2025
2025
2025
£
£
£
£
At 31 March 2025:
Tangible assets
1,395
-
-
1,395
Current assets/(liabilities)
130,713
146,449
81,365
358,527
132,108
146,449
81,365
359,922
22
Related party transactions

There were no disclosable related party transactions during the year (2025 - none).

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