REGISTERED COMPANY NUMBER: 2692718 REGISTERED CHARITY NUMBER: 1015937 Re rt of the Tms and Financlal Statem•nts for The Year Ended 31 March 2022 For The ter5hlre Deaf Association 20112r2022 COMPANIES HOUSE
247
The Gloucestershire Deaf A0t1# . rt of the Trustees For the Year Eftd¢d 31 March 2022 Page Repxt of the Trustees 3to12 Ret*)rt of Ihe Inde(dent Auditors 13to15 statement of Financial Ath" 16 Balan¢e Sheet 17 Notes to the Finanual Stalements 18to25
The Gloucestershire Deaf Associatlon Re ort of the Trustees For the Year Ended 31 Mah 2022 The Trustees who are also directors of Gloucestershire Deaf Association IGDAI for the purposes of the CoMpanS Act 2006, present their annual report and audited accounts fof the year ended 31 March 2022. The Trustees confirm that they comply wrth the requirements of the CharilEs Act 1993. as arnended by the Charities Act 2006. the trust deed. and the Chariknes SORP {FRS 102) effective 1 January 2015. REFERENCE ANO ADMINISTRATIVE DETAILS Registered Company Number 2692718 Registered Charity Number 101 S937 Reglstered Offlce Centre for Oeaf PeoF4e Colin Road Barnwood Gloucester GL4 3JL Tfustees Mr A Bailey Mr P Bryan - temporary C(pChair Clpted on 2nd February 2022 Mrs D Greig Mrs N Hasts"e- ternporary CTrChair cwpted on 2nd February 2022 Ms L Lea- resigned 2 February 2022 MrG Mann Mr P Maynard- resigned 2 February 2022 Ms E Moon Mr M Pearse- Treasurer Mr B Willts- resigned 2 February 2022 Miss Sam SkKken - appointed 2 February 2022 Company Se¢retary Mrs S Bryant Audltord Tamblyn & Co Limited Kinnersley House Kinnersley Wor¢estershire WR8 9JR The Trustees of Glouceslershire Deaf As$(latIOn (GDA) throughout the year and serving to the date of this report are as shown above. They are also the directors for the wrp)ses of the Companies Act. We have pleasure in presenb.ng the Annual Report and Finaneial Staternenls for the Charity for the year ended 31 March 2022. The accounts have been prepared in accordance wrth the accounting policies set out in the notes to the accounts and compty the charis memorandum and articles of association, the CompanEs Act 2006 and "Accounb"ng and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing Iheir accounts in accordance with the FRS 102..
The Gloucestershire Deaf Assoclation Re ort of the Trnstees he Year Ended 31 March 022 Overvlew {Obj¢ctives and Activities) GDA 1$ a local deaf charity serving the needs of deaf, deafened. deafolind and hard of hearing people in and around Glou¢eslershire. Soulh Gloucestershire. Wiltshire. and S4ndon. Our vision is of a society that aclivety seeks to break down communi¢ats'on barriers for people with any level of hearing loss. To meet this overall objective. our Charity provKles a range of services to enable the people we support to be more indepen¢Jenl. to exer¢tse choice and to feel as inlegraled as possible within the wider community. Our work also extends lo supwrting family members and carers, as well as professionals and organisations who come across deaf people as patients. clients. custorne. and work colleagues. Public Benefit ststement In setting the charity's objectives and future actiw'lies. GDA'S TrusteeslDirectors have given nSIderatIon to the Chaiity Comrniss)n's general guidance on public benefrt. 'charits and Publ Benefit.. In particular this means-. 1.3.1 Keeping our ¢osts and Charges for any services to a minimum. 1.3.2 Ensurirfj the benefits. we offer are either reStrted to those WI are deaf or hard of hearing, or designed to encourage engagement by deaf people with the wder communty. That in providing our services and activities. GDA always shows due commitment lo safeguarding and promoting the welfare of the people we supporL GDA'S main activities and areas of expertise are.. 1.3.3 1.4.1 eommunitath)n support 1.4.2 hearing aid maintenance and listening artl equipmenl provision 1.4.3 deaf awareness training and Briknsh Sign Language training (BSL Colle9e). 1.4.4 community centre foom hire 1.4.5 community and informal atXaCY services 1.4.6 children. youn9 people. and famity support employment support 1.4.7 1.4.8 wellbeing support 1.4.9 social activits'es As a user-led registered chafitable company, GDA is independent of the slatutory sector and able to fully advocate for local needs. GDA'S significant activit5 and beneficiaries are descriw in the nexl secti. Al our activities are undertaken with the Board being ever mindful of the Charity Commissn,5 guKlan¢e on public benefit Key facts for the financ year are as folk)ws: 1.7.1 Income.. 202112022 £947.9761202012021 £909,019) 1.7.2 Expenditure.. 2021r2022 £963.465 (202012021 £820.941) 1.7.3 Oefi¢it I Surplus.. 2021r2022 -£15.489 (202012021 £88.078)
The Glouceslershire Deaf Association Re rt of the Trustees For the Year Ended 31 March 2022 1.7.4 Number of 8enefiaarieslAssignments.' 3.664 terpleting assignments. 404 Sen50ry ServiGe5 assessments, 209 Gloucestershi Hosprtals Hearing Servtces heanng aid clinics seeing a lotsl of 1,345 clients to clean and retube hearing as. 1010 wellbeing interactions wrth clients and 11 GEM participants. 1.7.5 Number of Volunteers.. 76 Acllvhles {Achievement and Performance) Communication Support 2.1.1 GOA is the only ILxal organisal#)rt in Gloucestershire provKling communication support betsveen deaf and hearing people which n¢)w includes Willshire and Sw"ndon. During 202112022, as in the previous year. we achieved a faultless and complaints free seThice across contracted and nOnOntraCted assignments. GDA enjoys a unique and unrIval relationship of trust both with the local deaf communty. and also ommunicab'on support professionals who work in and around Glouceslershire, Willshire, and Swindon. This means we are well positioned to deliver a service that is cost effective, personal, and has all the flexibility and immediate accountabilty that comes with a local Supplier. Ouring 202112022, we successfulty fviril 3.664 communication suppM)rt aSSnments. whh is higher than 3.048 in 202012021. 2.1.2 2.1.3 2.1.4 As part of GDA'S added value. we have wrrked in partnership with Gloucestershire. Wiltshire and Swindon health and swial care partner5 to deliver importanl health message5 to the deaf community. Interpreting Service Income for the year increased to £658.388, compared to £52S,289 in the previous 12 months. GDA conb'nues lo delNer services under contract with Health Trusts and Local Authorities. and on a bespoke basis to other people and organisations requiring our service. Hearing Aid Maintenance and Listening "d Equipment Services 2.1.5 2.2.1 GDA is sub-contracted by Gk)ucestershire HOStalS Hearing Servw Department (Audiology) to provide an outreach service of roubne hearing aid maintenance. We hosted 209 clinics seeing a lolal of 1,345 clients which is an increase from 1.041 in 202012021 due lo Covid restricti.ons. 2.2.2 GDA is sub-conlracled by Gloucestershire County Council to provvje a service of home visits to pegple th hearing loss in order to make assessments for and instsll listening aids and visual alert5 that will help keep them safe and reduce S(la1 isdation. This year we made a total of 404 home visits (compared to only 192 in 202012021 due to Covid restrictions). 2.2.3 Income from hearing aid maintenance and listening equipment services was £91,950. I£78.¢0 in 2020120211. The equipment showr¢)om continues to offer an attractive and Comfortable room where ¢lients can lry before buying from a wder range of listening abd equipment.
The Gloucesternhire Deaf Association R• rt of the Twstees For the Year Ended 31 March 2022 Deaf Awareness Training and Talks 2.3.1 GDA offers a range of be¥x)ke trainirvj sessions. These are surtable for emthers. as well as heath, social ¢are, and other fronline professionals. We also delTver more informal talks lo Community groups. The workshops and talks we deliver help GDA lo achieve our charrtable airns. which indude raising awareness of the issues faced ty our clnt groups amongst the general public. The aim is to reduce deaf people's isolation and the stigma around deafness and we know that seNi¢es provided to deaf and hard of hearing people will improve if wder society has a basic level of deaf awareness. 2.3.2 Income from Deaf Awareness training in 2021r2022 was £0 (£750 in 2020120211. We hope to generate more income in the future including further development of our online resources. After purchasing BSL College for £1000. we delivered our first BSL level 1 courses duriThJ this year whith were very successful and generated income of £14.321 highlighting a pleasing relum on investmenL We are very hopeful for the future of BSL College and planning for further courses is undemay. Community Cenlre Room Hire and Office Rental 2.4.1 GDA'S sile at Colin Road, BarrX)d in Gloucester comprises our offices and also our Community Centre. The Centre provides an important community space which is culturalty accessible lo the local deaf community and welcoming to many deaf-relaled and non deaf-related voluntary and professional groups. There were 188 bookings during the year ¢ompared to 16 the previous year. 2.4.2 Combined in¢ome from ¢omrnunity Cenlre ri)om hires and office rental in 202112022 was £21,016 which is a significant increase on the previous year due to the ongoing pandemic12021)12021.. £5,600). Employment Project 2.5.1 The Going the Extra Mile (GEM} Project. This was the sixth year of this major project. which is jointly funded by the Big Lottery Fund and European Social Fund. GDA is one of a number of delivery partners working under the consortium lead. Gkjucestershire Gateway Trust. The funding lo GDA pays the salary of our Navigator Developer, whose resrK)nsibility il is to engage with and support individuals who are currenuy dealing with circumstances that are FQtentially causing barriers lo work. and move these people closer towards education. training. volunteering or work. including selfmploymenl. The project has achieved the following.. 2.5.2 We supported 11 participants during the year all of which achieved educatH)n or employment out¢omes. Community services The sustainability of all the services listed below is wholty dependenl on successful fundraising initialives which take place throughout the year. In addition. volunteers play an indispensable part in running our clubs, or helping in the offits. Many have given years of seivice for which the organisalion is very much in their debt. 2.6.1 Information and Informal Advocacy Service GOA provKles on information and informal advocacy serVe for people who need as515lance with letter wrib"ng, phone calls. or form filling. Lunch Club GDA'S lunch club commenced again during this year and is retuming SIty but surely to pre Cowd attendance numbers. 2.6.2 2.6.3 Friendship Circles We pul our tsvice-yearly Friendship Circle social events on hold due to Covid resth"ctions and we hope to restart the events later in 2022. Through these a¢livib"es, GDA meets one of its key ehartty obJ'ectNes. which is to help reduce social isolation and loneliness. which so often defines deafness.
The Gloucestershirn Deaf Association Re ort of tho Trustees he Year Ended 31 March 20 2.6.4 Lip Reading Classes. These have been suspended due to lThv number5 whilst we seek funding. These courses moslty benefit people who have become deaf or hard of hearing laler in lrfe. and they serve a dual purp05e.' learner5 are tsught lip patterns and Can practise this drffi¢ull skill in a relaxed and supportive environment." al the same time, they get a regular opportunity to socialise among other peOe with hearing loss. The GOA hopes lo re-open these classes later in 2022. Children, Young People and Families 2.7.1 Dalmatians Iformefty CiTencesler Deaf Children's Clubl Now into ils eleventh year. the club continued to go from strength to strength, regularty supporting up lo 20 children that we have registered under eight years of age, along wth their parenlslcarers and any siblinglsl. However, the Play Leader has stepped down so the club is suspended whilst we recruf( a new voSunleer. 2.7.2 The role of our Children and Families Officer is to work with our young people more on a one•tOwone basis, whether that be lo access mainstream activities and sports more easily, lo help seek out other deaf young people for potential friendships. and also lo gain confidence in gethng about more independently on a day-ttrday basis. Unfortunatety, our worker the organisab.on in Dernber 2019, and we are stil unable lo recruit due lo a lack of funding. However. we WIN continue to ty and secure this as the post critical for families. Emolional Wellbeing 2.8.1 Our Wellbeing Officer started wotking with us from January 2021 and successfully achieved this year's target of 20 clients lo support.The Wellbeing Officer delivers support to people lo access both mainstream and specialtsl social activitses. lo reduce feelings of loneliness and promote posilNe wellbeing. including referrals to specialist support. such as local seNces and national deaf seivices. Underpinning Activiti Marketing and Communications Having a dedated member of staff working on digital community interacbons and communications has meant GDA has been able to perform well in relakn.on lo our film making and sooal media. This is an important area of Wofk for our charity. as society evolves in the digital age, and we will nts'ne to invest in this. Human Resources and Health and Safety GDA cuffently outsources its Human Resources and Health and Safety issues lo specialist agencies, in order to slay compliant with the latest regulations in those important areas. The Charl5 policies and procedures are reviewed annualty by these agenues. Fundraising 3.3.1 Fundraising has been a ChaInge during the vthole of 2021r2022 due to the ongoin9 impact of the pandemic. Restrictions have severely impacted our fundraising strategy whth in tum has affected our income from fundrain9 quite dr3sticalty with a fvjure of £1.266 in 202112022 (we also only achieved £5,192 in 20201211 PartnehIp Worklng GDA wel¢omes opportunities to work in partnership vthh other like4ninded or9anisalions and in addition to prioritise neTking as a means lo Ident and cdlaborate wrth 5trategi¢ partners in order lo raise the profile of deafness aeross a variety of sectors. During this year. we have collaborated wrth: The Cranfield Trust South Gloucestershire Council Barnwood Trust Local statutory organisations, including Gloucestershire County coun1. Social Services Sensory Team and ATS {Advisory Teaching Service)
The Glouceslershire Deaf Association Re ort of Ihe Trustees For thè Yèar Ended 31 March 20 Gloucestershire Hospitals NHS Foundation Tnjst and Great Westem Hospitals Gloucestershire Health & Care Foundats'on Trust Gloucesler5hire Clinical Commissioning Group Specsavers in Gloucestershire GEM Project partners 4.10 South Gloueestershire Citizens Advice Bureau 4.11 Gloucestershire Community FOundatn 4.12 Bristd Deaf Health Promotion Project 4.13 Deaf Studies Trust 4.14 Centre for Deaf and Hard of Hearing PeOe Quality GDA is seeking to ensure that a diverse and hi9hty skilled Board and staff team are in pl&e to deliver good governance and service5. This includes deaf and hard of hearing members at all levels, so we remain user led. All GDA personnel Istsff and Trustees) are aware of the importance of meeting client needs and requirements and of their individual responsibilitses in this area_ GOA is committed to making the most effective use of talents and skills of its employees and helping to maximise the contribution they can make. Staff development and training is an integral part of GDA'S ethos as is total communication, so we reflect an inclusive approach. Summary of Key Achievements GDA a¢hVed the followng key o14'ectives set oul in the business plan for 2021r2022'. Su¢¢e$sfulty se¢ured funding to help offset the losses incurred due to COVID-19 Successfully secured funding to continue our Equipment Sales Officer role Suceessfully secured funding to continue our Wellbeing seNice Successfumy secured funding to recrurt a Vdunteer Flnance Reserves 7.1.1 GDA believes that in order to provide security and stsbility to our organisalion and staff. sufficient funds need to be held in reserves for unexpected $rtuatns, cash flcm difftculties or to use as working capital to develop new areas of work. 7.1.2 GDA also needs to have enough money lo cary out its legal obligatsons in the event of the organisalion having lo wind up. In pa'Cular, the organisation must ensure that it woukl be able lo pay salaries, redundancy costs, arbd any oblvJabons under any leases or other contracts. 7.1.3 GOA'S funds may be restricted or unresth.cted and these are set out separatety in the accounts. 7.1.4 GDA has a reserves policy with the folbwing main objectives.. 7.1.4.1 All staff salarie5 for one month (in order for there to te tr.me to carry out a fedundancy consultation), plus the notice period for each post. 7.1.4.2 The notice period required on all contracts e.g., IT suppo¢ equipment leases etc.
The GlOucesteh•re Deaf Asso¢iation Re rt of the Trustees For the Year Ended 31 March 2022 7.1.5 GDA believes it Is not appropriate to hold more re5eNes than it needs, and so rt wll not seek further funds if there are sufficient funds in reseThes lo cover both the amount needed to keep in reserves and the project cos15 required at the lime. 7.1.6 Al 31 March 2022. the numtef of free reserves was £481.974. The Trustees are committed lo monitoring the cash flow posf(ion of the organisalion at regular board meets'ngs and finance sU0MMittee meetings. These include attendance of the Charity's CEO. Finance Manager. Freelance Management Accountsnt and Treasurer. Complaints GDA has a robust Complaints Procedure. We receNed no complaints during this year bul if complaints are received, we expect lo respond with sensitNity and in accordance wrth our pr(edre. The Culture wthin the organiSat is one that welcomes all kinds of feedback. including complaints. 11 is an indicabon of the approachability of our organisabon and the nfidence that our clients have in our ability to listen to their concems. C(Knplaints enable us to rev OUT services and adapt where necessary, which fesulls in improved seNices for our clients. Safeguarding Statement GDA uses the multi-agency Gloucestershire Adu Safeguarding Policy & ProureS as guidance, and we work Closely wth the bcal safeguarding teams. We liaise wth the Adult Protectson Manager to ensure the nature of the incidents we report is appropriale to enabk a propothnat8 re5FK>nse. Durin9 Ihis year 2 safeguarding alerts were rewrted lo the local aulhorits'es. safeguarding team. GDA works hard lo be pro-active in safeguarding vulnerable adults and children. io Business Plan 10.1 The Strategic Plan 2021-2022 has teen translated into a Business Pkn for the fi'nancial year. Progress of the Business Plan is monitored at every Council of Management meeb"ng. 10.2 li Risk Ass•s$m•nt 11.1 A comprehensive risk register is in ace and the Board has identsfied the major risks facing the charity. It describes and evaluates the steps to be taken to manage those risks and provides an action plan to address the improvements required. This is reviewed annualty- 12 Trustee Indemnity Insurance 12.1 The Charity has taken out indemnity insurance on behall of its Tntstees. 13 Future plans 13.1 The Charity has resolved to fdlow the Business Plan for 2021r2022. 13.2 Key objectives include: 13.2.1 A Finan Strategy focusing on the creation of cost centre accountability and individual KPIS for staff 13.2.2 Funding Strategy focusing on the continuation of a rolling pr&aramme of grant applications to secure funding for exists.ng a¢tivib"es in add"On to new programmes of work 13.2.3 A marketr.ng Strategy focuyng on increasing fundraising and corporate engagemenl 13.2.4 A People Strategy which focuses on spearheading growth in South Gloucestershire. Wiltshire, Swndon and across the Soulhwesl.
The Glouc•sternhirg Deaf Association Re ort of the TNstees For the Year Ended 31 March 2022 14 Structure, Govornance and Mana9emgDt Governing Prin¢iples IThe Objects) 14.1 14.1.1 The Objects of the Charity are to relieve the disatmlity of deaf people primarly in and around the county of Gloucestershire by the provision of malefial. spiritual, edUb"onal, and social support, to assist them to become more inlegraled in the wider communty. and lo promote this object by all appropriate mean$. 14.1.2 In furtherance of the Objects in 14.1.1 the Charty shall be able lo: 14.1.2.1 Study problems relating lo deaf people lo develop a programme of training and educalion for those people and the wder communty. lo inelude the collecknn, preparation and distn'bulion of infomiation, stalislics, and publicity 14.1.2.2 Raise funds by any means consHJered necessary, and to indude trading activities", sponsorship. grants and other financ1 assistance from any peokle or organisations. and trad"Onal Chanty fvndrai$ing in its widest sense 14.1.2.3 Recruit volunteers, and employ such paid staff as are deemed necessary to enab the Charity to fvlfil its. aims 14.1.2.4 Make $u¢h fin8n¢ial grant or award, and enter into ary contract to provide ad¥e or ser¥eS to any person or Organisatn as may be deemed appropriate by the Trustees from time to time 14.1.2.5 Organise. provide facilth'es for arKI to hold conferences. meebngs, training Courses, demonstrations. lectures. exhibitsons. dispL3ys and any similar events 14.1.2.6 Do such other things as assist in the attainment of the Objects of the Charity. 14.2 Mission Ststement To provide practical and social support so as to enable deaf peop in Gloucestershire and the surrounding areas lo be independen( lo exercise chce and lo feel as integrated as wssible within the wider community. 14.3 Vision Of a 50ciety that actwely supports ways to break down communicatKJn barriers for deaf and hard of hearing people. 14.4 Values 14.4.1 Getting the basics right 14.4.2 Meeting and whenever possible exceeding eXpectatiS 14.4.3 Striving to promote greater IndeenCe and choice 14.4.4 Investing in the training, developnt and pastoral care of staff and volunteers 14.4.5 Being well govemed by our Board of Trustees 13.4.6 Promoting equality of aeeess 14.4.7 Recognising the economic. social. and environmental impact of our acti$ and striving to embed sustainability in everything we do. Governing Document 14.5 14.5.1 GDA is a rnPany limited by guarantee and therefore does nol have a share capilal. The Ikgbility of each member is limited to their guaranteed amount of £1. 14.5.2 The Charity is registered with the Charrty Commission. 14.5.3 GDA is governed by its new Artdes of As50¢iation dated 26th October 2017. These Artides are a revised version of the original Memorandum and Artides of AsScciat)n dated 2nd March 1992. The new Articles have been submitted lo the Charty Commission. although weie not subject to approval. given that the revisions do not include any regulated alteratsons. io
The Gloucgstèrnhire D•af As$o¢latlon Re ort of the Trustees For the Year Ended 31 March 2022 14.6 Organisalional Structure The Governance of GDA Comprises a Board of Trustees headed by a chairperson. Trustees attend meetings structured as follows.. 14.6.1 The Council of Management {CoM) is chaired by a chaTrrperson and comprises the fvll Board of Trustees. It meets four b"me$ a year and has overall responsibility for the Charity's strategi¢ direction and policy. 14.6.2 Board Sub-Groups for.. 14.6.2.1 Buikling and Caprtal Projects 14.6.2.2 Business Strategy 14.6.2.3 Finance 14.6.2.4 Communtylstakeholder Involvement 14.6.2.5 Fundraising 14.6.2.6 Health and Safety 14.6.2.7 BSL College Each SuGroup has its own Temis of Reference and is ehaired by a lead trustee appointed by the full Board. Sub-Groups usually meet quarterty or ¢)n an 'as needed. basis, and report to the full Board at the nexl Council of Management meeting. 14.6.3 Day to day management of the Chanty is delegated by Trustees to the Chief Executive Officer ICEOI. Mrs Sharon Bryant. The CEO work5 dosely with the Senior Management team. The finance team this year was made up of a Finance Manager. a Finance Assislanl, and a freelance management a¢¢ountanl. The Finance team is responsible for the handling of all funds receNed and expended. 14.7 Recruiting and Appointrmenl of the Counul of Management 14.7.1 The Directors of the Company are also the Charity Trnstees for the purposes of charity law. and under the Company'$ Artieles are known as members of the Counerl of Management. 14.7.2 Under Ihe requirements of the Articles of Association. on&third of the Council of Management are required to retire from office each year. th those that have Seed the longest retiring first. after which they may be reelected at the next Annual General Meetsng IAGMI. 14.7.3 All members must retire after consecutive years on the Council of Man4ement, although they may seek re-election after a minimum one-year gap. 14.7.4 In order to uphold the principle of being a user-led organisatr"on. GDA seeks to ensure at least 50% of members on the Council of Management have some level of hearing loss. or a close association le.g. famity member} wth deafness. 14.7.5 A regular skills audil is carried out to identify areas where the Council of Managemenl is lackin9. and this information is used to target and encourage indMdua15 to appty or be copIed. Those co-opted during the year then stand for election at the next AGM. to be ratified by Ihe full Council of Management. 14.7.6 Trustees are encouraged to attend training courses to broaden their knOedge and skills, and a training budget is althated for this purpose. Hearing Trustees and those an acquired hearing loss are specificalty required to undertake Deaf Awarenes5 training provided by an appropriate GDA staff rnembei. At a Council of Management, all Trustees and guests are expected to reflect their understanding of how to communicate effectivety and suppothety in a mixed hearing and deaf environment. li
The Gloucestefshire Re ort of the Trustees For the Year Ended 31 2022 STATEMENT OF TRUSTEES RESPONSIBILrriES The Iruslees Ivkn) are also the directors of The GUstersmre Deaf Association for the puryx)ses of company law) are responsible for preparing the Report of the Tnjslees arKI the finanual statements in accordance with applicable 18w arKI United Kingdom Accounting Standards (United Kingdom Generally Accepted AoUntIng Practi1. Company law requires the Trustees to prepa financial stslements each financial year which give a true and fair view of Ihe statg of affairs of the charitable company arKI of the incoming resources and application of resources. incILlg the income and expendilure. of the thariiable company for Ihal period. In preparing those financial statements. the Twslees are required to= select suitable acctyjnling policies and then apptythem consL%tenlJy. observe the methods and prinaple5 n the Charity SORP. make judgements and estimates that are reasonable and prudenL prepare the financial statements on the wng concem basi5 unle55 il is inaw)rcpriate to pr8sume that the Charitab company wll continue in business. The trustees are responsib16 fLY k6eping proper acctyjnting records wtwch disclose WTlh reasonable aracY at any time th8 financial position of the charitable company and to enable them to ensure that the financial statements comply wth the Companies Act 2006. They are also respx)nsib for safeguarding the assets of the charitable ompany and here for taking reasonable steps for the prevention and detecb.on of fraud and other irregularities. In so far as the Twslees are aware.. there is no relevant audit informab'on of vlhich the charitable (t•rnpan¥5 auditors are unaware.. and the Trustees have taken all steps that they ought lo have taken to make themsefves aware of any relevant infomiation and to establish that the auditors are aware of that informat. AUDITORS The auditors, Tamblyn & Co Limiled wll be proposed for appcxntment at the forthcoming Annual General Meetin9. Approved by order of the board of trustees on I t - Il . It and svJned on its behalf by. ety Mr5. N. Haslie- Trustee Mr. P. Br-TrUstee 12
The Gloucestershire Deaf Association Re ort of the Inde ndent Audltor For the Year Ended 31 March 2022 Opinlon We have audited the financial statements of Gloucestershire Deaf Assc¢iation for the year ended 31 March 2022 which comprise the Statement of Financial Acliwtses, Balance Sheel. and Notes to the Financial Statements. including a summary of significant accounbng policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accountsng Standards, including Financial Reporting standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland. (United Kingdom Genefally Accepted Accounting Pfacticel. This report is made solely lo the charitable companVs members. as a trrt)dy. in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audil work has been undertaken so that we might stale lo the charitable company's members those matters we are required lo stale to them in a Report of the Auditors and for no other purpose. To the fullest exlenl permitted by law. we do not accepl or assume responsibility lo anyone other than the charitable company and the chanlable companls members as a bedy. for our audit work, for this report, or for the opinions we have formed. In our opinion the financial slalemenls. give a twe and fair vieN of the state of the charitable compan¥s affairs as at 31 March 2022 and of its incoming resources and aptAication of resources. inthding its income and expendtture for the year. have been properly prepared in accordance with Unrted 'ngdoM Generally Accepted Accounting Practice.. and have been prepared in accordance with the requirements of the Companies Act 20c. 8•sis for opinion We conducted our audit in accordance with International Standards Audibng {UK} (ISAS IUKII and applicable law." Our responsibilities under those standards are further described in the Auditors. reswnsibilities for the audit of the financial statements section of our report. We are independent of the Char[tab company in accordance with the ethical requirements that are relevant lo our audit of the financial ststements in the UK, including the FRC'S Eth1 Standard, and we have fu111ed our other ethi1 responsibilitses in aordanCe vth these requirements. We believe that the audrt evidence we have obtained is sufficient and appropnate lo provide a basis for our opinion. Conclusions relating to going concern We have nothing to rewt in respect of the following matters in relab'on to which the ISAS IUKI require us to report to you where.. the trustee5' use of the going concern basis of accounts.ng in the Preparat)n of the financial statements is not appTopriale'. or the tnjslees have not disdosed in the finanoal statements any entified material un¢ertaintie$ that may ¢ast significant doubl about the charib"es' ability to contsnue to adopt the going concern basis of accounb.ng for a period of al least e1Ve months from the dale when the financial slalements are authorised for issue. Olher Infomiation The trustees are responsible for the other informatM. The ¢)ther infrnatiOn compri5e5 the informab'on in the Report of the Trustee5 but does not indude the finanual statements and our Report of the Auditors thereon. Our opinion on the financial statements does not cover the other information and we do noi express any form of assurance conclLtsion thereon. In connection wilh our audrt of the financial statements. our responsibilty to read the other information and. in doing so. consider whether the other infomialion is materially inconsistent with the financtal statements. or our knowledge obtaine¢J in the audrt or otherwise appears to be materialty misststed. If, based on the work we have perforrned, we conclude that there is a material misstatement of thLs other information. we are required lo report that fact. We have nothing to report in this regard. 13
The Gloucestershlre Deaf Association Re ort of the Inde ndent Auditor For the Year Ended 31 March 2022 Oplnlon on other mattern prescrlbed by the Companles Act 2006 In our opinion, based on the work undertaken in the ¢ourse of the aud the inforrnation given in the Report of the Trustees for the financtal year for which the financial stslements are prepared is consistent with the financial statements.. and the Rewrt of the Trustees has been prepared in aCcOrdar with applicable legal requirements. Matters on which we ar• required to report by exceplion In the light of the knowledge and understanding of the charitable company ar its environment obtained in the ourse of the audrt, we have not identifi8d materi* misstatements in the Report of the Trustees. We have nothing to report in respe¢t of the folbwing matters where the Companie5 Act 2006 require5 US to report to you if, in our opinion.. adequate aceounling records have not been kept, or returns adequate for our audit have not been received from branches not visited by us.. or the financial statements are not in agreement wrth the accounting records and retums", or certain diglosures of tru5tee5' remuneratson speofied by law are not made.. or we have not rerrived all the Informaln aThJ explanations we require for our audit.. or Responslbllltles of trustees As explained more fully in the Statement of Trustees. Responsibilitses set out on page 12. the trustees are responsible for the preparatson ol the financial statements and for being sab"sfied that they give a true and fair view, and for such internal control as the trustees determine necessary lo enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements. the trustees are responsible for assessing the charrtable company's abilty to conb'nue as a going concem, disclosing, as appltsble. matters related to going eon¢ern and using the going concern basis of accounting unless the trustees erther intend to liquidate the charilable company or to cease operats'ons, OT have no reali$ts'c altemalive but to do so. Our re$ponsibilities for the audit of the financial stalements Our objectives are to obtsin reaSonae assurance atrf)ut ether the financBI stalefflenls as a whole are free from material rnisslatemenl, whether due lo fraud or error. and to issue a Rew of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance bul is not a guarantee that an audit conducted in accordance with ISAS IUKI will ahvays deleel a material misstatement when il exists. Misstatements ean arise from fraud or eiror and are considered material if, individually or in the aggregate, they could reasonably be expected lo influence the economic de¢i$ions of users taken on the basis of these financial Stateffnts. The extent lo which our pr(Kedures are capable of detecting irreguuirtbes. tncuding fraud is detailed bebw. We idenlfy and assess the risks of material misstatement of the financial statements whether due lo fraud or error. and then design and perform audit proureS responsive to those risks. including obtsining audit evidence that is sufficient and appropriate to provide a basis for our opinion. In identifying and addressing risks of material misstatement in respect of irregularities including fraud and non- complianee with laws and regulab"ons, procedures included the folbving.. We obtained an understanding of laws and regulath?ns that affect the charity f(Kusing on those that had a direct effe¢t on the financial statements or that had a fundamental effect on irs operation. Key laws and regulations that we identified included the UK Companies Act. licensing regulations and ccUpS.0nal heath 2nd employment legislation. We enquired of trustees, reviewed meeting minutes for ewdence of non-compliance with relevant laws and regulations. We also reviewed the controls that the trustees have in place to ensure compliance. We gained an understanding of the controls that the trustees have in place to detect fraud. 14
hlve of Inde ndent Audltor 1 March 2022 For th Y•ar Ended The risk of fraud and nOn<0mlanCe with laws and regulations was considered during the audit with regard to the misappropriation ol cash, onerous lease provision and nOn<0mlanCe wih debt covenants. We consrdered finanual slalement disdosures conside1 rf they compliant with relevant laws and regulab'ons. We enquired of the trustees and third-party advisors whether there were any actual or potential litygation or claims against the charty. A further descripkn'on ol our SponSI11¢1es for the audrt of Ihe financial statements is located on the Financial Reporting Council's website at wvw.frc.ory.ukJaudiiorsresponsits'libes. This description fomi$ part of our Report of the Audiiors. Susan E. Tambtyn (Senior Slatulory Auditor} for and on behalf of Tamblyn & Co Limf(ed Kinnersley House Kinnerthy Nr Sevem Stoke Worcestershire WR8 9JR 15
The Gloucesttrshlre Deaf Assoclation istered TrUMr: 2692718 Statement of Financial Activities Foi The Year Ended 31 March 2022 Notes Unrestricted Restricted Funds Funds 3110312022 3110312021 INCOMING RESOURCES Incomlng resourc•$ from g•n•rat•d fund$ Voluntary income Activitie5 for generating funds Investment income 19.225 21.016 19.225 21.016 137,253 5,600 Incomlng resouwces from charit•bl• activities General 780,619 48,693 780,619 127,116 608,683 157.481 Grant income- detail in accounting poIleS 78,423 869,553 78,423 947,976 909,019 RESOURCES EXPENDED Charttable aclivitie$ General 6.7.11 877,652 78.423 956,075 805,155 Governance costs Other resources expended Trustee Expen$es 2.200 5.190 2,200 5.190 2.200 13,S86 10 885.042 78,423 963.465 820,941 NET INCOMING {OUTGOINGI RESOURCES BEFORE TRANSFERS Gross transfers between funds 115889) 115h89) 88,078 28,200 28,200 46.126 Net ineomingl{outgoingl resou0$ before other recognised gains and losses {15.4891 28,200 12.711 134,204 Other recognlsed gainsllosses Freehold land & buikjings revaluakn.on Gains on fixed asset investrnents 70,000 70,000 Net movorn•nt in funds 54.511 28,200 82.711 134.204 RECONCILIATION OF FUNDS Total funds brought forw•rd 427,463 55.178 482.641 348,437 TOTAL FUNDS CARRIED FORWARD 481.974 83.378 565.352 482,641 The noles form part of these financial ststements 16
The Glouceslershire Deaf Association istorad number: 269271 Balance Sheet At 31 March 2022 Notss Vnre$trlded R•stri¢t•d Funds Funds 3110312022 3110312021 FIXED ASSETS Tangib18 assats Intangible asset$ 12 13 404.952 404.952 867 337.959 405.819 405,819 337,959. CURRENT ASSETS Stwks Debtors Cash al bank 7.896 150.371 32.287 7.896 150.371 115.665 4.263 125.955 141.673 14 83.378 190.554 83.378 273,932 271.891 CREDITORS Amounts falling due wilhin ¢)nè year 15 (71,125) (71.1251 (81.3761 119.430 83.378 202.807 190,515 TOTAL ASSETS LESS CURRENT LIA81LITIES 525.249 83.378 608.626 528.474 CREDITORS Amounts falling due aftsr more than one year 16 (43376) 143.2761 (45,8331 481.974 83.378 565.352 482.641 FUNDS Unrestricted funds-. Fixed assets and Working Capttal Restricted funds 17 481.974 83.378 427.463 $5.178 TOTAL FUNDS 565.352 482.641 These financial stslemenls have been prepared in accordance yth Ihe special provis5 of Part 1S of the Companies Act 2006 relating to small CharItab compantes arKI wth the Financial Reporting Standard for Smallor Entslies leffeclive January 20161. The financial statements were approved by the Board of Trustees on and were signed on its behalf by. i+"IZ. ZL Mrs. N. Haslie- Trustee Mr. P. 8ryan-Truslee 17
The Glou¢es¢èrshire Deaf Association Re islered number. 2692718 Statement of Financial Activities For The Year Ended 31 March 2022 ACCOUNTING POLICIES Basis of preparation The financial statements have been prepared in accordanee Accounting and Reporting by Charib'es.. Statement of Re¢ommended Practice (applicable to charrties preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK (FRS 1021) {effectNe 1 January 201 S} - (Charities SORP IFRS10211 and the Companies Ael 2006. Assets and liabilrties are inib.alty recognised at hiStOral cost or transactson ue unless otherwse slated in the relevant accountsng poIY note. The trustees have considered whether in applying the accounting Fdicies required by FRS 102 and the Charities SORP 102 the re5talement of comparatNe rtems was required. There were none that required reslalemenl. Incomlng Resource$ All income resources are induded on the Statement of Financial Activibes when the Charty is legally entitled lo the income and the amount can be quantified with reasonable accuracy. Donations, lega¢ies. and other forms of voluntary income of defined tenefit are included in the accounts when received. Resources Expended Expendilure is accounted for on an aeenJals basis and has been dassffjd under headings that aggregate all cost related to the category. Where c05ts cannot be directty attn"buted to particular headings. they have been alloeated to aetiwties on a basis consislenl with the use of resources. Tangible Flxed Assets Depreciats"on of fixed assets is calculated to write off their cost or valuation less any residual value over their estimated useful lives as folknvs.. Freehold Land Freehokl Buildings Fixtures and Equipment Computer Equipment Freehold property has not been depreciated in the year as the Tnjstees believe that the residual value is unlikety lo be less than its resCtive book amount. 11 is the policy of the Charsty lo keep the building in good repair. All cost of repairs is charged to expenses in the period in which they are Incurred. No Depreciation No Depre¢rab"¢)n 10%- 25% on Cost 25% on Cost Intangibk Fixed Assets Goodwill is included in the balan¢e Sheet at hisloTiC Cost The asset is amortised through the Statement of Financial A¢tivites over 5 years. An annual impaimenl revw is carried out Stocks Sto¢ks are valued al the lower of cosl arKI net realisable value. after making due allowance for obsolete and slow-moving items. Taxalion The Charity is exempt frryn cryrab.on tax on rts charitable athities. Fund Accounting Unrestrscted funds can be used in accordance with the charrtable objectives al the discrets.on of the Trustees. Restricted funds can onty be used for parb"cular restrth purposes within the objects of the Charity. Restrictn$ anse when specified by the donor or when funds are raised for particular feslricted purposes. Further explanation of the nature and purpose of each fvnd 1$ included in the notes to the financial statements. 18
The GlOucestehIre Deaf Association R Istered number. 2692718 Statement of Financial Activities For The Year Ended 31 March 2022 Pension Costs and other Post41etirement Benefrts The Charity operates an auto enrdment defined Contributn scheme for staff. Government grants Government grants received as a part of support during the pandemic relaknng lo revenue are recognised in income over the persod in the which the related costs are recognised. VOLUNTARY INCOME 3110312022 3110312021 Oonations Fundraising Acb"vrties & Events 17,959 1.266 132.C61 5,192 19,225 137,253 ACTIVITIES FOR GENERATING FUNDS 3110312022 3110312021 Hiring out of facilities 21.016 5,600 INVESTMENT INCOME 3110312022 3110312021 Investment income and interest 19
The Gloucestershlre Deaf Association R istered number. 2692718 Statement of Financial Artivities ForThe Year Ended 31 March 2022 INCOMING RESOURCES FROM CHARITABLE ACTIVITIES 3110312022 3110312021 Activity General General Grant income Deaf Awareness Training General BSL College Training Courses General Well Being Grant income GCC-HOHnnStalliOn of Listening Aid Equiwent General GHNHSFT- Hearing Aid Clinics General BBOIGEM Consortium- disabled emF4oymenl. training. and Grant income volunteering Covid 19 grant funding Business Interruption Insurancellnsurance Claims other grant funding Interprets'ng Services Activity income, equipment sales and CQUT5e fees 658,388 24,311 525,289 3.880 750 14,321 13,144 45.000 32,515 35.348 45,000 32,51S 34.278 Grant income General Grant income 5.146 9.649 84.127 81.092 29,146 907,735 766,164 CHARITABLE ACTMTIES COSTS 3110312022 3110312021 General - note 7 956.075 805.155 DIRECT COSTS OF CHARifABLE ACnWllES 3110312022 3110312021 Staff costs Lip reading Inlerpreling Well Being Telephone and advertising Cleaning Deaf Awafeness Training BSL College Training Courses Stsff Training Printing. poslage. and 51ationery Travelling and expenses Internal interpreting ¢o$ts Subscriptions and sundries Covid 19 office expense5 Heating and lighting Repairs and renewa15 Rates and insurance Bank & loan interesl charges Professional and legal fees Accountancy and l)ookkeepMng Activity and project costs Equipment for Tesale IT supporvwebsite Bad debt- write back 353.564 3,387 483.334 1.180 8.797 1,450 322.853 387,712 1.071 5.926 230 675 6,246 254 4.S09 4.971 4,773 1.465 26 3,877 3,959 5.071 3,911 4.934 S,464 24.011 9,533 16.717 4,594 587 3,851 3.639 2,306 264 6,989 3.953 2.988 4.641 4,574 9.089 7,219 12.952 247 22.947 442 956.075 805,1 SS 20
The Gloucestershire Deaf Association istered nvrnber: 2692718 Statement of Financial Activitie5 For The Year Ended 31 March 2022 GOVERNANCE COSTS 3110312022 3110312021 Auditors, remuneration 2.200 2,200 NET INCOMINGIIOUTGOINGI RESOURCES Nel resources are stated after charging 3110312022 3110312021 Depreciation & amortisation - owned assets 5,190 13.586 10 TRUSTEES. REMUNERATION AND 8ENEFrrs There were no Trustees. remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021. TNstees' Expenses During the year Iravelling and other expenses of £Nil (2021". £Nd) were reimbursed lo Trustees. 11 STAFF COSTS 3110312022 31103r2021 Wages and salaries Social Security costs Pension costs 318.559 22.765 12,240 293,523 19.902 9.428 353,564 322,853 The average number of employees during Ihe year vrds.. Service delivery 15.6 14.4 Being a full lime equivalent of.. 12.8 12.8 21
The Gloucestershirn Deaf Association Re istered number: 2692718 Staternent of Financial Activities For The Year Ended 3 March 2022 12 TANGIBLE FIXED ASSETS Freehold Flxtures and Computer Property Fittings Equipment Totals COST OR VALUATION Al 1 April 2021 Additions Revaluation Disposals 330.OtKI 45.101 61,516 2,049 436,617 2,049 70.000 70.000 At 31 March 2022 45.101 63,565 508,666 DEPRECIATION At 1 April 2021 Char9e for year 44.395 82 54.263 4,974 98,658 5,056 At 31 March 2022 44,477 59,237 103,714 NET BOOK VALUE At 31 March 2022 400,000 624 4,328 404,952 At 31 March 2021 330.000 7C6 7,253 337,959 In 2020 the freehold land and t11n9$ were valued at market value by Ash Chartered Surveyor5. The trustees have agreed to reflect this increase in value in the financial statements. The market value of £400.000 will be ¢ong¢Jered. on a yearfy basis. by the trusiees for any impairment. INTANGIBLE FIXED ASSETS 13 GOODWILL Total COST .At 1 Aprd 2021 Additions At 31 March 2022 AMORTISATION Al l April 2021 Charge for year 133 133 At 31 March 2022 133 133 NET BOOK VALUE At 31 Mah 2022 867 At 31 March 2021 22
The Gloucestershire Deaf Association Re istered number: 2692718 Statement of Financial Activities For The Year Ended 31 March 2022 14 DEBTORS: AMOUNTS FALLING DUE WH1N ONE YEAR 3110312022 3110312021 Trade debtors 131.403 18,968 123.061 2.894 Prepayments and accrued Inco 150,371 125.955 15 CREDITORS: AMOUNTS FALLING DUE WIThIN ONE YEAR 3110312022 3110312021 Trade Creditors 50.642 9,879 62.017 9.778 2,747 4,167 2.667 Social Security and other Taxes Accrued expenses HSBC Bounce Bank Loan Loan 5,060 71,125 81.376 16 CREDITORS: AMOUNTS FALLING OUE AFfER MORE THAN ONE YEAR 3110312022 3110312021 HSBC Bounce Bad( Loan 43.276 45.833 23
The Gloucegtetshire Deal Associalion istered number: 2692718 Statement of financial Activities For The Year Ended 31 March 2022 17 MOVEMENT IN FUNDS At 0111M12021 Transfers At 3110312022 between funds movement in funds Unre81¥i¢ted Fund$ Fixed assets and Working Captsl Fixed assets revalualion reserve 427.463 {15.489} 70.000 411,974 70.000 Total Unrestrlcted Funds 427.463 54.511 481.974 Desi9nated Funds Youth 400 3.997 2.070 (4¢)0) Lun¢h Club Media Transport Funding Pot Forest School Discovery Honeyford communicab.ons Pot Dalmatian formalty CDCC Family Support General (1,489} (1.164} (57} 2,508 906 226 169 226 1226) 383 632 593 383 (6151 400 417 593 {155) 155 Restricted Funds Freemasons Transport Grant Individuals Grant FufyJ- Bamwood Trnst Wellbeing officer Lottery Covid Grant Growing Ouf Communities GCC -video$ for Cowd Upjates Independent Age Grant Covid Tests for interpreters Glow GCC Volunteer Coordinator Dorothy Bolton Grant for children HAF Panto Funding Equipment Officer Funding 3,600 13,7161 15,226 5,176 (7.519) {1.000) 113.753) 828 3,600 35 36,216 5,186 3,751 20.990 10 7.519 13.753 10 838 867 2.480 2,400 209 26,571 2.480 2,400 209 26.571 TOTAL FUNDS 482.641 82,711 565.352 RESTRICTED FUNDS l expenditure under each project has been paid out in accordan wth the restrictions placed on the funds and there are sufficient resour¢es hekl lo enable the funds to be applied in a¢¢ordan¢e with the re$tn"clions. DESIGNATED FUND The Council of Managernent have designated the funds noted above to finance future expenditure under each of the categories shown. 24
The Gloucestèrshirg Deaf Association istered number. 2692718 Statement of Financial Activities For The Year Ended 31 March 2022 18 ULTIMATE CONTROLLING PARTY The C¢)mpany is Control by the Council of Management. 25