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2025-03-31-accounts

Charity Number (England & Wales): 1016532 Charity Number (Scotland): SC040779 Company number: 02752456

THE NATIONAL DEAF CHILDREN’S SOCIETY (A company limited by guarantee)

REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 March 2025

The National Deaf Children’s Society Annual Report and Financial Statements for the year ended 31 March 2025

Contents

The National Deaf Children’s Society

Report of the Directors for the year ended 31 March 2025

Legal and administrative information

The National Deaf Children’s Society (a company limited by guarantee).

Board of trustees

Chief Executive: Susan Daniels OBE (to 18 July 2025), Jane Foreman (Interim CEO from 18 July to 29 September 2025), George Crockford (from 29 September 2025)

Auditor: Crowe U.K. LLP, 2nd Floor, 55 Ludgate Hill, London EC4M 7JW

Solicitors: Bates Wells London LLP, 10 Queen Street Place, London EC4R 1BE

Bankers: National Westminster Bank plc, 55 Kensington High Street, London W8 5EQ

Principal and registered office: 5[th] Floor, 167– 169 Great Portland Street, London W1W 5PF

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The National Deaf Children’s Society

Report of the Directors for the year ended 31 March 2025

The trustees (who are the directors) of the National Deaf Children’s Society have pleasure in presenting their report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts, and comply with the charity’s governing document, the Charities Act 2011, and 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, published on 16 July 2014.

We operate in England, Northern Ireland, Scotland, Wales and the Channel Islands, and undertake international work. We have completed a strategic review of our international work and further detail can be found under our achievements and impact.

Our aims and objectives

The charity’s objectives are to further the education of and to relieve the needs of deaf children.

Our organisational values were approved by trustees in 2023, based on audience research, staff workshops, agile principles and alignment with our new strategy. These values support our strategic direction. and alignment with our new strategy. These values support our strategic direction.

In 2024, we recognised the need for a comprehensive brand review to ensure our identity matched our future ambitions. The brand review aimed to create an inspiring brand that would help the charity significantly impact the early years, establish consistent messaging for our main audiences, and boost engagement with families of deaf children. This led to the development of messaging for our key audiences; a new visual identity plus a new vision and ambition.

Vision

A world where anything is possible for deaf children.

Ambition

That nothing holds deaf children back.

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Public benefit

The achievement of these long-term aims drives our objectives and activity programme.

In order to respond to the needs of deaf children and their families, we undertake research and engagement with deaf children, their families and professionals to help ensure our work is driven by data, evidence and insight. This means we can make sure that our work continues to deliver the most benefit against our charitable aims.

The trustees confirm that they have complied with the duty in section 17 of the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefit.

Strategic report

We launched a 5-year strategy in April 2023, soon after the financial year began. Our strategy is structured using objectives and key results (OKRs). OKRs help answer 2 critical questions: where we want to go (the objective) and how we’ll know when we get there (the key results).

The strategy reflects our drive to prioritise initiatives that achieve the greatest impact and provide the greatest value to our beneficiaries, and to ensure our work is as effective as possible.

Our overall strategic aim is to reach 100% of deaf children and families who need us. To achieve this aim, we need to positively impact the lives of deaf children right from the start and embed this in our priorities.

The strategy focuses our work around 4 objectives:

We also have 2 enablers:

As we reflect on the past year, we are proud of the significant strides we’ve made in supporting deaf children and their families. The achievements of 2024/25 have demonstrated our commitment, innovation and the collective effort of our dedicated workforce and volunteers. With each step, we have aimed to bring about meaningful change and ensure that every deaf child receives the support they need.

After laying the foundations of our strategy in 2023/24, which involved building our capability and understanding our customers' needs, our strategic implementation in 2024/25 has accelerated significantly.

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Our discovery work around our community objective has influenced significant transformation, beginning with the development of the community connector model and our Community Grants Programme. Both initiatives have progressed swiftly. We have also established the groundwork for a national volunteering infrastructure.

We have made substantial progress in collaborating with public bodies to improve audiology services following systemic failures across the UK. In England, the partnerships we have built and the opportunity to influence the future of these services represent a landmark achievement, thanks to the exceptional efforts of our staff.

In 2024/25, we ended all previous international partnerships and communicated our decisions regarding our work with partners in India and Kenya thoughtfully and transparently to all relevant stakeholders. For each project, we implemented a tailored exit plan that encompassed comprehensive documentation and evaluation processes. Our goal was to conclude these initiatives on a constructive note, and we proactively engaged with our partners to ensure they were the first to receive updates regarding our strategic direction.

We are now focused on implementing our new approach of supporting the introduction of newborn hearing screening and family-centred support in low- to middle-income countries. We are actively exploring opportunities for policy development with a small pipeline of low to middle income countries; as well as establishing our thought leadership agenda and partnership targets.

As we move into 2025/26, we are poised to build on this momentum with a focus on reaching more families, enhancing services and increasing impact.

Achievements and impact for deaf children and their families

Objective 1 – Early years impact

What we did

Our audience panel was established in May 2023 and consists of a network of parents, carers, professionals, deaf adults and supporters that help shape and improve our services. In 2024/25, the panel created 186 engagement opportunities. The valuable insights of our panel members have helped ensure we remain relevant to our customers and has shaped the direction of priority projects, deepened our understanding of families’ experiences and challenges, improved user experience and strengthened confidence in decision-making.

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We continued to deliver services for families of deaf children aged 0 to 16. 434 people attended over 35 different online information and advice sessions. Some people attended multiple sessions and we had a total of 720 attendees across all our events. The online sessions brought in 142 new members to the National Deaf Children’s Society.

In 2024/25, we hosted 33 one-to-one Family Sign Language (FSL) courses and 4 group courses for families of deaf children aged 0 to 5, reaching a total of 327 families. This resulted in 128 new members joining the National Deaf Children’s Society.

We launched a 6-week pilot of the First Signs, First Stories course to introduce families of deaf children aged 0 to 2 to British Sign Language (BSL) through storytelling. The course successfully engaged its intended audience and according to evaluation survey data, effectively supported participants in learning signs and getting useful tips for reading with their child.

During October 2024, we partnered with Cadbury for a heartwarming Halloween campaign featuring influencer Tilly and her daughter, Ada. The film highlighted Ada's joy as she discovered her neighbours had learned Halloween-themed BSL, making her feel more included on her first ever trick-or-treating evening. The campaign encouraged people to visit the Sign with Fingers hub to learn key Halloween phrases in BSL and offered a 'BSL-friendly' poster for display. The campaign created over 170 pieces of press and media coverage mentioning our name, with over 49,000 people viewing our social media posts, generating more than 2,700 engagements.

Teachers of the Deaf

We’ve captured insights, feedback and lived experience of accessing a Teacher of the Deaf from over 400 parents and deaf young people. This has provided us with both qualitative and quantitative insights for our influencing work in each nation of the UK, for example, the Department for Education’s end-to-end review of special educational needs and disabilities (SEND) in Northern Ireland and the continued debate on SEND reforms in England, with a white paper expected in autumn 2025.

Audiology

Unfortunately, across the UK deaf children are not receiving timely, high quality paediatric audiology services. There have been significant failings in Scotland and England, which have led to children’s deafness not being identified as it should have been following newborn hearing screening.

To address this, we have been working with public bodies to drive long-term, systemic change. We have a seat on NHS England's Paediatric Hearing Services Improvement Programme Board, which is addressing these failings. This national initiative is looking at every paediatric audiology service in England to make improvements to practice, and ensure that children whose deafness may have been missed or misdiagnosed are recalled for further assessment. We have played a leading role on patient lived experience, sharing the experiences of deaf children and their families to influence tangible improvements to practice.

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In Scotland, we are a critical friend, ensuring the Scottish Government implements the recommendations of the Independent Review of Audiology Services in Scotland. In Wales, we are members of the new National Audiology Board and we have also developed relationships with public bodies in Northern Ireland.

To reach deaf children and their families as early as possible in their journey, audiology referrals and signposting are key. Our patient lived experience work is an important opportunity to drive this forward, and we have developed and adapted an advice and guidance officer role to support families proactively, particularly where audiology services have missed or misdiagnosed deaf children.

Objective 2 – Information and advice

What we did

Digital projects

In early 2024, we launched the MyNDCS app which provides valuable resources to help educate and inform parents of deaf children, their families and the professionals that work with them. From 1 April to 31 March 2025, the app was downloaded to 4,692 devices. In a user survey conducted in December 2024, 92% of parents who downloaded the app said they would recommend it to others.

In December, we collaborated with specialists from Quantum Black, the AI division of McKinsey, who generously provided pro bono support to develop an AI assistant for our public helpline. The AI assistant supports helpline staff, enabling them to answer more customer queries during the initial call. The AI assistant has also automated administrative processes by summarising and formatting case notes, creating referral records on our CRM system and generating followup emails for parents or carers. It has been estimated that the AI assistant will increase capacity by saving up to 30 minutes per customer call, while delivering a more effective and efficient service to our customers.

The redevelopment of our website has progressed smoothly and we have been working closely with design and technology partners. In December, NEC Digital conducted user research and testing sessions with our customers, collaborating with us to develop a content design, site structure, key user journeys and a user interface for the new website. From January 2025, Manifesto began building the site based on NEC’s designs.

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Advice and guidance

In 2024/25, our Helpline, advice and guidance officers (AGOs) and education appeals specialists have been instrumental in offering support to families. Our AGOs supported families through 1,562 active cases and our education appeals specialists supported 253 cases. Over 95% of the cases we supported over the year resulted in either successful or part successful outcomes.

The Helpline has responded to more than 1,770 calls, 320 live chats and 710 email interactions. Of the Helpline users that responded to our survey, 94% said they were satisfied or very satisfied with the support they received.

As one family shared:

"The National Deaf Children’s Society has been absolutely incredible. When we needed it the most, they have provided fantastic support to our family, which has led to a successful outcome for our son. Not only have they provided professional services, but they have been kind, compassionate and understanding. Thank you for everything you do for deaf children and their families."

Advice and guidance officers also supported families in their local communities, attending over 180 events in 2024/25.

Objective 3 – In the community

What we did

In October 2024, we launched our Community Grants Programme and the response has been tremendous. We have distributed £152,000 in grants to 23 successful applications from our local affiliated groups. Successful projects have ranged from sign language classes to those supporting spoken language development. ed from sign language classes to those supporting spoken language development.

Influenced by the discovery carried out in early 2024, we established a Connect team and recruited 8 community connectors in a test area across the south-east and south-west of England. Our new connectors, who are all parents of deaf children, have gone through an intensive, bespoke induction programme and are now operating in the heart of their communities. From 24 February 2025 to 30 March 2025, the connectors had 247 interactions with professionals, ranging from introductory emails to in-person, collaborative meetings. They had 30 family interactions and 12 referrals to support families directly. They are identifying

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gaps in support and investigating how they can positively impact deaf children and their families within their communities.

Local groups build strong family networks, offering friendship, support and activities for deaf children. Across the UK, we have supported 78 local groups, run by parent volunteers. In the past year, we’ve also focused on developing our volunteer management system (VMS) to better meet customer needs, focusing on induction, peer support, and inclusive outreach.

Objective 4 – International

What we did

Since April 2024, Deaf Child Worldwide has been winding down our 6 projects with partners across Kenya, Uganda, India and Bangladesh in line with our Every Moment Counts strategy to focus on the introduction of universal newborn hearing screening in low- to middle-income countries. These projects finished at various stages throughout the last financial year, and resulted in support to 942 children, 1,028 parents of deaf children and 766 professionals working with deaf children and their families. The projects primarily focused on the development of language and communication for deaf children.

We have since handed these projects over to our partners, who will continue including deaf children in their work. These handovers included celebrating achievements with state governments, and we have encouraged and supported our previous partners to seek new relationships so they can continue working in this sector in a sustainable way.

In the past year, we have also concluded our international review. In stage 3 of the review, we developed and refined our model for change. This sets out our new focus on global and national influencing as key activities that will maximise our reach and deliver long-term systemic change. Our model also sets out our selection criteria for countries where we may work, as well as our success and progress indicators. With this criterion, we can prioritise opportunities with a pipeline of countries that do not yet have universal newborn hearing screening. At present, this is a pipeline of 7 promising countries across South-East Asia, South Asia and Africa.

We have also considered our international network, and identified organisations that we think will be key targets for engagement in the future.

Enabler 1 – Place to be: We transform how we work to deliver our strategy

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What we did

In 2023, we started using agile methodologies to strengthen our ability to adapt and respond to the evolving needs of deaf children. It enables us to move at pace, innovate, fail fast and identify then pursue paths to success more quickly. To support this way of working, we embedded a new pay and reward framework that sets out a clear contribution-based structure for our staff, as well as strengthening the employee benefits package.

We enhanced our CRM system for faster, more reliable data processing, streamlined data entry for Supporter Care and Helpline teams, and improved engagement tracking with Children’s Hearing Services Working Groups (CHSWGs).

We successfully transitioned our London office to a more cost effective, smaller flexible working space, vacated the Glasgow office, and hosted our first all-staff conference in November 2024, which brought everyone together so we could share our vision for the future.

Enabler 2 – Money matters: Optimise our finances to effectively fund our mission

What we did

We maintained a high level of unrestricted income from supporters as a result of our continued investment.

Fundraising is essential to allow us to carry out our vital work to support deaf children, young people and their families.

Trustees are extremely grateful to the many individuals, companies, trusts and institutions who supported our work over the year. Our fundraising is supervised in detail by the trustee Finance, Audit and Risk sub-committee, with regular reporting to our full trustee board. Trustees receive copies of all fundraising mailings.

We are active members of the Fundraising Regulator and of the Chartered Institute of Fundraising, and our staff engage widely across the sector to support measures to increase public trust and support.

In 2024/25 we maintained a focus on achieving income growth to meet the funding needs of our strategy and were able to deliver a modest year on year growth of £236,000. Income from our individual supporters continues to provide the vast majority of our funding, and our ability to raise unrestricted funds was particularly important as we continued to develop new services and initiatives to support the delivery of our strategy.

As well as employing our own professional fundraising staff, we use specialist agency support to engage new supporters for our work. The standards we expect from agencies working on our behalf are written into formal contractual obligations and include a requirement to abide by the Code of Fundraising Practice. We have reviewed and strengthened the controls we have in

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place, as part of our commitment to continuous learning. We encourage all agencies to be members of the Chartered Institute of Fundraising and be registered with the Fundraising Regulator and we work closely with them to ensure they treat everyone they deal with courteously and professionally.

We are particularly conscious of the need to take care when interacting with individuals who are, or may be, vulnerable and we require all staff and agencies we work with to follow our Ethical Fundraising, and Fundraising and Vulnerable People policies. We also ensure that fundraising agencies’ own policies and procedures around vulnerability are consistent with the requirements of our own. Agency staff working on our behalf receive initial and regular ongoing training which ensures they are given detailed information about the work of the charity, understand the regulations governing professional fundraising, and are equipped with the skills necessary to fundraise responsibly and respectfully.

As part of their scrutiny of our fundraising, trustees review the completed Charity Commission checklist, Charity Fundraising: A guide to trustee duties (CC20) annually. We follow rigorous processes to ensure all complaints and allegations of fraud are recorded and investigated within strict timeframes by a designated staff member, and that any learning is documented and acted upon.

Over the course of the year, we recorded and reviewed ~~9~~ 1 potential instances of fraud, of which 8 progressed to a full investigation. Of these, we upheld ~~5~~ and reported these to the police via Action Fraud.

Our website outlines our Complaints policy and clearly explains how an individual can complain. We received 436 complaints about our fundraising activity, 426 of which related to our face-to face supporter recruitment campaigns. To put this in context, our recruiters made contact with an estimated 8 million individuals over the course of the year, giving a complaint rate of one complaint per 14,000 contacts made. Whilst our complaint rate as a percentage of new supporters has increased for the last three years, it remains in line with our longer-term rates. All complaints were handled in line with our Complaints policy, and more than 98% were responded to within our target timescales.

We continue to work closely with the Fundraising Regulator and Chartered Institute of Fundraising, taking all available opportunities to input in consultations and providing information when requested to do so. This has included contributing to the new Code of Fundraising Practice’s development and being a member of a Chartered Institute of Fundraising Working Group set up to draft associated guidance. We have introduced additional controls and activities to further strengthen our compliance monitoring and have continued to provide information requests from the Regulator as they complete their report following investigations into fundraising practices.

We received 12 requests to amend communication preferences via the Fundraising Preference Service, all of which were actioned promptly on our database. Detailed complaint and fraud reports covering the above are regularly reviewed by our trustees. As part of our commitment to maintaining high standards, we set targets for the number of face-to-face interactions and outbound telephone calls which are monitored and receive regular reports. A designated compliance officer supports this work and progress is monitored by trustees.

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Looking ahead

As we move into year 3 of our strategy, we have reflected on what has gone well, what our challenges and blockers have been, and course corrected as needed. A strong and talented workforce, aligned to work adaptably and at pace, will progress our delivery of the strategy.

This year is an important one, marking the mid-point of our Every Moment Counts strategy, and it is important that we move to the next level in terms of delivery to realise even more impact. Outlined below are our priorities for the upcoming year.

Early years impact

Our annual objectives

By the end of the financial year, we want to have achieved the following key results:

Information and advice

Our annual objectives

By the end of the financial year, we want to have achieved the following key results:

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Report of the Directors for the year ended 31 March 2025

In the community

Our annual objectives

By the end of the financial year, we want to have achieved the following key results:

International

Our annual objective:

By the end of the financial year, we want to have achieved the following key results:

Place to be

Our annual objectives

By the end of the financial year, we want to have achieved the following key results:

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Money matters

Our annual objectives

By the end of the financial year, we want to have achieved the following key results:

Membership

A total of 1,745 parent customers registered as members for 2024/25, reflecting continued year-on-year growth since the decline in numbers observed after the Covid pandemic.

Of the 1,745 new parent members:

  1. 29% joined via the NHS, 13% via a Teacher of the Deaf, 11% via other education professionals and 11% via search engine

  2. 38% signed up via our website, 36% via the MyNDCS app, 12% through events and 9% through our Helpline

  3. 51% were parents to a deaf child aged under 5 (born on or after 1 April 2020)

  4. 54% were parents of children with moderate, severe or profound bilateral, permanent deafness

Media, digital and communications

During the last year, we generated well over 1,000 pieces of media coverage in which the National Deaf Children’s Society was name-checked. Around a quarter (25%) of our coverage was in national media, allowing us to reach big audiences with our important messages. Key highlights included 250 media mentions about Deaf Awareness Week and over 150 pieces of coverage about our award-winning Sign with Fingers BSL Halloween campaign with our partner Cadbury.

Digital engagement continues to show positive momentum across our social media channels. Social media engagements increased by 20%, rising from 342,084 to 411,320, while our total social media audience grew by 10% to reach 118,967. Audience growth also improved slightly, from 11,104 to 11,416.

The number of digital users fell 6% this year (from 448,077 to 420,368), at least in part attributable to the early impact of AI search, resulting in “zero click” searches as part of changing user behaviour.

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Principal risks and uncertainties

Trustees have agreed and implemented a Risk Management policy.

Key risks are reviewed quarterly by the C-Suite, by the relevant board committee at each committee meeting, and more frequently if required. Mitigating actions are assigned to individuals. These actions reduce the likelihood and/or impact of any detrimental events.

The trustees consider the following to be the key risks facing the organisation.

In 2024 we worked with specialist agency AAW to review the charity's overall fundraising programme, assess the performance of each stream (excluding individual giving), and explore key gaps in the portfolio, considering the potential scale and investment needed for growth. Investment continues in income diversification projects to mitigate the risk of reliance on a narrow range of fundraising channels where possible.

We are no longer relevant to our members . Our target audiences (deaf young people, their parents, professionals and decision-makers) have different needs and many competing demands for their time and attention. We recognise that we must stand out in an increasingly crowded marketplace, resonating with our audiences and delivering value and resonance to them. Mitigations related to customer relevance have been organised into 3 areas: how we listen to and understand what our customers want and need, the delivery of initiatives with a focus on co-creation and co-development, and the monitoring of reach and engagement metrics through a new reach, engagement and impact (REI) framework. Data and insight underpin the delivery of our strategy and we will continue to invest in audience insights and marketing, as well as regularly engaging with, and responding to, our audiences through consultation and co-production.

We provide online training and require affiliated local groups to meet safeguarding standards. Similarly, we set clear standards and procedures and provided training for our international partners. There is an experienced trustee lead on safeguarding, and safeguarding work across the organisation is regularly reported to the board. All policies and

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procedures are regularly reviewed internally and with an external adviser. Although we believe the operational procedures have strong safeguards embedded in them, it remains a key risk on our risk register.

A breach of our IT security. With staff working remotely and hybrid or home working becoming the default, reliance on our IT systems is critical for effective working. Cyberattacks, including phishing and malware, remain a significant risk and we are continually investing in security to keep our systems and data available and secure. All staff complete mandatory security and data protection training, and this is then reinforced with monthly awareness videos and simulated phishing attacks. As a result of this programme, we continue to see improvements in our organisational risk score. We continue to report to trustees regularly on cyber risks and the status of our cyber security programme as it responds to new challenges such as artificial intelligence. Whilst cyber security remains a key item on our risk register, the foundational work done over the course of this year allowed us to achieve the government’s Cyber Essentials+ accreditation.

Failure to adopt AI may prevent us from achieving the charitable impact we aspire to. At its most extreme, this could lead to obsolescence as organisations that fail to adapt may continue offering services or maintaining business models that become redundant, easily accessible for free, or more effectively provided through AI.

Poor adoption of AI can result in negative outcomes and non-compliance, including disinformation, bias, privacy concerns and intellectual property infringements. Furthermore, AI tools exploited by malicious actors can enable far more convincing scams. In response, in addition to controls against IT breaches, we have introduced a new Generative AI policy, reviewed our Acceptable Use policy, and updated the Terms of Reference for our Information Security Group to ensure comprehensive monitoring of generative AI.

Financial review

We are pleased to report that following our planned deficit in the previous financial year, our income grew by £0.6 million over the year to 31 March 2025, with a surplus of £4.0 million in the year.

Income from our thousands of dedicated supporters made up 90% of our total income of £33.6 million. Their generous regular monthly contributions, in most cases enhanced by Gift Aid and unrestricted, continue to fund the majority of our work and underpin our plans to deliver our

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ambitious targets over our 5-year strategy. We closely monitor how our individual giving fundraising performs against the annual targets set, and model a range of financial scenarios based on favourable and adverse trends, which are regularly reviewed by trustees.

Legacy income continues to be a valued source of income but one which can be volatile year-on-year. In 2024/25, there was an increase of £0.2 million to £1.4 million. We continue to assess and, where viable, pilot suitable opportunities to diversify individual giving income streams as they arise.

We reduced our fundraising investment by £1.7 million to £11.4 million, reducing our total expenditure to £29.5 million. This fundraising investment will secure vital income, mostly unrestricted, in future years to fund our charitable work. Charitable expenditure overall remained at £18.1m with an additional £0.6m of expenditure on building communities that unite families. You can read about how our charitable expenditure helps us to achieve the targets we set ourselves earlier in the directors’ report.

Financial position at year-end

The surplus for the year increased our net assets by £4.0 million to £18.0 million. We will continue to invest significantly in fundraising to grow the income we need to deliver our strategic priorities.

Performance of subsidiaries

NDCS Limited now operates on a small scale and passed a profit of £5,000 to the charity. Further details are shown in Note 3 of the financial statements.

Reserves

We have a risk-based Reserves policy which is underpinned by the organisational risk register and is linked with the charity’s strategy and corporate plan. This has determined that the target range of general reserves (excluding those reserves represented by restricted funds and fixed assets reserves) required by the charity is between £8.6 million and £11.3 million.

The total reserves of the charity as at 31 March 2025 were £18.0 million (2024: £14.1 million). Unrestricted reserves formed £17.8 million (2024: £13.8 million) and restricted reserves formed £0.3 million (2024: £0.3 million).

General reserves (excluding reserves represented by restricted funds and fixed assets) stood at £17.8 million. This is above the target reserves range. However, a deficit is expected for 2025/26, with significant investment in fundraising to secure future income and an expansion in our charitable activity.

The trustees continue to review a range of financial scenarios at each meeting to consider their potential impact on reserves and the charity’s longer-term financial sustainability. These scenarios reflect the uncertainties and risks the charity faces. Additionally, the trustees conduct an annual review of the appropriate level of general reserves, with changes to the charity’s risk

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profile, strategy and operational plans considered as part of that review. The output of the annual review informs subsequent planning and budgeting cycles.

Investments

Trustees have considered the requirements of the SORP and the Charity Commission’s guidance (CC14) and remain of the opinion that there are no listed investments adverse to the purpose of the charity. The Investment policy is reviewed annually and there are no specific investment restrictions. Trustees have adopted a cautious and diversified investment strategy to balance potential return with appropriate risk and mitigate the consequences of volatility in the markets.

Quilter Cheviot manages a medium-risk, multi-asset portfolio for the charity, with a total return target at CPI inflation, plus 3.5% pa net of fees. This is benchmarked against CPI plus 3.5% annualised, ARC Steady Growth Charity Index and a composite of market indices:

There was a return of 1.2% over the year compared to a benchmark return of 5.9%. The market value of investments stood at £5.5 million at 31 March 2025, an increase of £0.1 million in the year, after reinvestment of income and a loss of £0.1 million on investments.

Going concern

The trustees have reviewed our activities, current financial position and risks on our voluntary income and planned supporter recruitment. Although we expect a deficit in 2025/26, this will be funded by drawing down our reserves. Our trustees will continue to regularly review financial scenarios that model factors such as supporter recruitment levels and rates of lapsing, as well as the impact of wider economic risks such as falling investment values. These currently indicate that it remains appropriate to adopt the going concern basis of accounting in preparing the financial statements.

The trustees have considered several factors when forming their conclusion as to whether the use of the going concern basis is appropriate when preparing these financial statements, including a review of updated forecasts to 31 March 2028, a consideration of key risks that could impact the charity, and the latest available management information. Our analysis, and our experience in recent years, is that a reduced level of supporter recruitment results in an improved short-term financial position due to the associated reduction in costs, however, over time there is a significant impact on income as we have fewer supporters than planned. At present we do not regard this as an immediate risk.

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Trustees conclude it is appropriate for the financial statements to continue to be prepared on a going concern basis.

Grant policy

As part of delivering our international charitable activities, we award grants to partner organisations in line with our strategic objectives. We undertake a formal appraisal of the project and partner organisation before making a grant, which is subject to a specific grant agreement. The due diligence process includes a review of the governance, senior management and financial capacity, and an assessment of the organisation’s capacity to deliver the project objectives. Progress against targets is monitored before making further grant payments and if we are not satisfied that the grant is being managed in accordance with the partnership agreement the grant will be delayed or terminated.

We follow the same approach for our In the Community grants, carrying out an appraisal of the project and partner organisation before entering into a specific grant agreement. The final 10% of the grant is awarded on receipt of a satisfactory grant report.

In 2024/25, we awarded £145,000 in grants to partner organisations in relation to our international work, and £375,000 in total.

Corporate structure, governance and accountability

We have 3 subsidiary undertakings and a 25% share in a joint venture consolidated in the group. The 3 subsidiary undertakings are NDCS Limited and Friends for Young Deaf People, both registered in England and Wales, and Fundación Niños Sordos del Mundo, a charity registered in Spain.

NDCS Limited is the only subsidiary undertaking that was actively trading, and it donates its trading profit to the National Deaf Children’s Society. It is expected to be dormant in 2025/26. Further details are included in Note 3 to the financial statements.

We have a 25% share in Childlife, a company limited by guarantee. Further details are included in Note 4 to the financial statements.

The trustee board governs the charity and has a maximum of 12 trustees. The majority of trustees must be elected by the membership. All elected trustees must be carers or parents of deaf children and members of the charity. These trustees can be appointed by the trustee board, but this must follow an online election process for members.

In addition to elected trustees, the trustee board may co-opt trustees to enhance the skills of the board. Co-opted trustees do not have to be full members of the National Deaf Children’s Society.

The honorary chair must be the parent of a deaf child. In addition to the honorary chair, there are 3 honorary officer roles – honorary vice chair, honorary treasurer and honorary deputy treasurer. The articles require that each year, one-third of the elected trustees – those who have been in office the longest since last elected – should offer themselves for re-election.

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The National Deaf Children’s Society

Report of the Directors for the year ended 31 March 2025

Elected and co-opted trustees may serve for a maximum of 9 consecutive years. After maximum service, all trustees must have a break of 3 years before being eligible to stand again for election or co-option.

Potential trustees are invited to submit a written application, which is considered by a nominations panel comprising the chair, vice chair, governance committee chair and an independent governance expert. A Board Diversity Action Plan is in progress to encourage applications from a wider section of the community. Suitable applicants are interviewed before being proposed as a trustee. All new trustees take part in an induction programme which involves an introduction to their responsibilities and to the operation of the charity. They are also offered the opportunity to have an existing trustee as a mentor in their first year.

The trustees provide leadership and direction for the charity, setting the vision, mission and strategy, which are delivered by the chief executive and their team. The trustees are legally responsible for making sure that resources are used prudently and only in support of our objectives, for stewardship of our assets, and for ensuring that the charity complies with all relevant legislation and regulation.

The trustee board operates a Conflicts of Interest policy. A declaration of interest form is completed annually by trustees, senior management and fundraising staff, and declarations are made and recorded at the start of every trustee committee meeting, where relevant to the agenda. The trustee board meets 4 times a year. It is supported by 4 committees, each of which has specific terms of reference.

Our governance structure is made up of the following committees.

The committees are chaired by trustees and comprise a minimum of three trustee members, with relevant staff also in attendance. Each committee has its decisions ratified by the Trustee Board where appropriate. Following a recent governance review, the new committee structure has been assessed as effective, with improved alignment between strategic oversight and executive delivery. A shared strategy report, with highlighted sections for review by the Strategic Enablers Committee (SEC) and Strategic Delivery Committee (SDC), is now in place. Trustees feel this report is working well, it supports clear understanding of each committee’s remit while maintaining visibility of cross-cutting issues and interdependencies.

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The National Deaf Children’s Society

Report of the Directors for the year ended 31 March 2025

The day-to-day running of the National Deaf Children’s Society and the exercise of executive responsibility are delegated to the chief executive for operational matters, including finance, employment and service delivery.

Each year, the Governance Committee reviews our governance practices in detail against the Governance Code, which operates using an ‘apply or explain’ approach, alongside an environmental, social and governance self-assessment.

There are clear distinctions between the role of the trustees and of senior management. Matters such as policy and strategic plans are prepared by senior management for consideration and approval by the trustees. All trustees give up their time freely and no trustee remuneration was paid in the year. Details of trustee expenses are disclosed in Note 6 of the financial statements. There were no related party transactions.

Employees

Our dedicated employees are based across the UK and we aim to provide support and development to enable them to reach their full potential.

We value diversity and want to create an inclusive and welcoming environment so all our colleagues can thrive. Our Equality, Diversity and Inclusion Working Group continued to attract new members and built awareness and understanding through a popular webinar series covering a wide range of topics and a deaf awareness at work survey.

We continue to be a Level 2 Disability Confident Employer and encourage applications from disabled people, working with them to identify and provide the adjustments to support their application and if successful, their employment with us. We recruit and promote based on aptitude and ability and without discrimination.

We support the continued employment and retraining of employees who become disabled during employment with us, working with them to identify and deliver the appropriate support and training.

Our online induction events enabled the chief executive and other senior members of staff to explain to new starters how their teams support deaf children and their families, ensure that safeguarding is highlighted and that new starters benefit from deaf awareness training. All staff are encouraged to build on this initial deaf awareness training to improve their sign language and communication skills.

Remuneration

The charity recognises the contribution of every employee and our reward package is sustainable and competitive with other organisations so we can recruit, retain and develop staff with the skills to deliver our strategy. In setting pay levels for our staff we take account of pay practice in other similar sized charities, the public sector and, where necessary, the private sector for specialist and technical roles.

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The National Deaf Children’s Society

Report of the Directors for the year ended 31 March 2025

We remain committed to supporting our employees by offering a variety of wellbeing resources, including those made available through our collaborations with Reframe Cancer and the IVF Network.

The Finance, Audit and Risk Committee reviews a recommendation from the CEO for an annual pay increase as part of the annual budget approval process. Trustees consider affordability, economic trends and external market pay movement, and make a recommendation for approval by the Trustee Board.

We operate a defined contribution group personal pension scheme, to which all eligible employees are auto-enrolled. We make a contribution of 5.5% of salary with staff contributing 1.5%, with an option to contribute more.

Information on the maximum and minimum remuneration levels for each grade, and all benefits (including pension) are available to all employees.

The total remuneration of the Executive team (as defined below) was £717,932 (£796,803 in 2023/24). This included pension contributions of £22,004 (£25,537 in 2023/24). There were no benefits in kind. The Executive team were awarded the same increase as other staff. The Executive team consists of: Susan Daniels (CEO), Jane Foreman (Deputy CEO and Chief Finance Officer), Maria Chambers (Chief Operations Officer), Debbie Talbot (Chief Strategy Officer), Jon Curry (Chief Information Officer) and Mike Wade (Chief Revenue Officer).

Members of the Board

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The National Deaf Children’s Society

Report of the Directors for the year ended 31 March 2025

Members

We have the following categories of membership:

Full members

Full members have the right to attend, speak and vote at general meetings, and to participate in the nomination or ballot process for selecting elected trustees. They also have the benefits set below under ‘supporter members’.

The following people qualify for full membership:

Supporter members

Supporter members have the right to attend and speak, but not to vote at, general meetings. They retain the benefit of all other rights under company law and all other facilities and advantages of supporter membership. The following qualify for supporter membership:

Associate members

Associate members have the right to attend and speak, but not to vote at, general meetings. An associate member shall be either an individual, who is not a full member, or a supporter member, or an organisation that falls into one of the following categories:

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The National Deaf Children’s Society Report of the Directors for the year ended 31 March 2025

(aged 26 years and above) and young deaf members (aged between 16 and 17 years inclusive [becoming full members on their 18[th] birthday]

Volunteers

At least 43 individuals volunteered in 2024/25, providing over 99 hours of support.

Our dedicated volunteers supported a total of 33 events, mostly, as presenters, sharing their personal experiences as deaf individuals or parents, and offering their professional knowledge and expertise.

In February 2025, we temporarily paused all volunteering activities to concentrate on the development of our volunteer management system (VMS).

Pro-bono legal volunteers from 3 law firms have provided approximately 2,232 hours of support. They’ve been involved in cases involving families, which may include a dispute about where a child should be educated. Some cases involve appeals for deaf children and young people who have not received their correct entitlement to welfare benefits.

Statement of trustees’ responsibilities

The trustees (who are also directors of the National Deaf Children’s Society, for the purposes 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 trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company and the group, and of the incoming or outgoing resources and application of resources, including the income and expenditure of the charitable group, for that period. In preparing these financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose, with reasonable accuracy at any time, the financial position of the charitable company, and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and the group, and for taking reasonable steps for the prevention and detection of fraud and other irregularities. The

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The National Deaf Children’s Society Report of the Directors for the year ended 31 March 2025

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

In so far as the trustees are aware:

Auditors

Crowe U.K. LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006.

By order of the Board

In approving this report, the trustees are also approving the strategic report included here in their capacity as company directors.

Dominic Holton Director and trustee

Date: 7 November 2025

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The National Deaf Children’s Society

Report of the Independent Auditors f h d d h

Independent Auditor’s Report to the Members and Trustees of the National Deaf Children’s Society

Opinion

We have audited the financial statements of the National Deaf Children’s Society (‘the charitable company’) and its subsidiary (‘the group’) for the year ended 31 March 2025 which comprise Consolidated Statement of Financial Activities (including the Consolidated Income and Expenditure Account), the Consolidated and Charity Balance Sheets, the Consolidated Statement of Cash Flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s or the group’s ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.

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The National Deaf Children’s Society

Report of the Independent Auditors f h d d h

Our responsibilities and the responsibilities of the trustees with respect to going concerns are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information contained within the annual report. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion based on the work undertaken in the course of our audit:

Matters on which we are required to report by exception

In light of the knowledge and understanding of the group and charitable company and their environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors’ report included within the trustees’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 requires us to report to you if, in our opinion:

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The National Deaf Children’s Society

Report of the Independent Auditors f h d d h

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page xx the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to 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 charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with the Acts and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Details of the extent to which the audit was considered capable of detecting irregularities, including fraud and non-compliance with laws and regulations are set out below.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Extent to which the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We identified and assessed the risks of material misstatement of the financial statements from irregularities, whether due to fraud or error, and discussed these between our audit team

27

The National Deaf Children’s Society

Report of the Independent Auditors f h d d h

members. We then designed and performed audit procedures responsive to those risks, including obtaining audit evidence sufficient and appropriate to provide a basis for our opinion.

We obtained an understanding of the legal and regulatory frameworks within which the charitable company and group operates, focusing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements. The laws and regulations we considered in this context were the Companies Act 2006, the Charities Act 2011 and The Charities and Trustee Investment (Scotland) Act 2005 together with the Charities SORP (FRS 102). We assessed the required compliance with these laws and regulations as part of our audit procedures on the related financial statement items.

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which might be fundamental to the charitable company’s and the group’s ability to operate or to avoid a material penalty. We also considered the opportunities and incentives that may exist within the charitable company and the group for fraud. The laws and regulations we considered in this context for the UK operations were: General Data Protection Regulation (GDPR), Anti-fraud, bribery and corruption legislation, Taxation legislation, Employment legislation.

Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the Trustees and other management and inspection of regulatory and legal correspondence, if any.

We identified the greatest risk of material impact on the financial statements from irregularities, including fraud, to be within the timing of recognition of income, and the override of controls by management. Our audit procedures to respond to these risks included enquiries of management and the Finance, Audit & Risk Committee about their own identification and assessment of the risks of irregularities, sample testing on the posting of journals, reviewing accounting estimates for biases, reviewing regulatory correspondence with the Charity Commission and reading minutes of meetings of those charged with governance.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company’s trustees, as a

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The National Deaf Children’s Society Report of the Independent Auditors for the year ended 31 March 2025

body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body and the charitable company’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Jayne Rowe Senior Statutory Auditor For and on behalf of Crowe U.K. LLP Statutory Auditor London

Date: 25 November 2025

29

The National Deaf Children’s Society Consolidated Statement of Financial Activities (including Consolidated Income & Expenditure account) for the year ended 31 March 2025

Income and expenditure
Note
Income and endowments from:
Donations and legacies
Regular donations and subscriptions from
individuals
Legacy income
5(a)
Other donations and gifts
Charitable activities
5(b)
Other trading activities
5(c)
Investments
5(d)
Share of net profit in joint venture
4
Total
Expenditure on:
Raising funds
7(a)
Charitable activities:
Delivering support in the early years
Providing life-changing information and
advice
Building communities that unite families
Being the leading global authority on
childhood deafness
Other charitable spend
Total charitable activities
7(a)
Total
7(a)
Net (loss) / gain on investments
10(c)
Net income / (expenditure) and net
movement in funds before transfers
7(e)
Net income / (expenditure) and
net movement in funds after transfers
Fund balances brought forward
Fund balances carried forward		 Unrestricted
funds
£000s
30,165
1,382
996
32,543
30
9
510
33,092
43
33,135
11,384
3,959
4,911
4,924
2,303
1,579
17,676
29,060
(62)
4,013
4,013
13,798
17,811		 Restricted
funds
£000s
184
44
69
297
136
-
-
433
-
433
-
135
86
107
103
20
451
451
-
(18)
(18)
255
237		 Total
2025
£000s
30,349
1,426
1,065
32,840
166
9
510
33,525
43
33,568
11,384
4,094
4,997
5,031
2,406
1,599
18,127
29,511
(62)
3,995
3,995
14,053
18,048		 Total
2024
£000s
30,424
1,213
967
32,604
(61)
50
350
32,943
57
33,000
13,059
3,911
4,970
4,398
2,967
1,895
18,141
31,200
534
2,334
2,334
11,719
14,053

All amounts relate to continuing activities.

There were no recognised gains or losses other than those dealt with in the above Statement of Financial Activities.

30

The National Deaf Children’s Society Consolidated Balance Sheet and Balance Sheet for the year ended 31 March 2025

Group Group Charity Charity
Note 2025 2024 2025 2024
£000s £000s £000s £000s
Fixed assets
Intangible assets 8 - 26 - 26
Tangible assets 9 - 8 - 8
Investment in joint venture
-
share of net assets		 4 197 154 - -
Other investments 10 5,510 5,443 5,510 5,443
5,707 5,631 5,510 5,477
Current assets
Debtors 11 2,988 3,206 2,988 3,212
Cash at bank and in hand 11,976 7,665 11,976 7,659
14,964 10,871 14,964 10,871
Creditors: amounts falling due within one year 12 2,623 2,449 2,623 2,449
Net current assets 12,341 8,422 12,341 8,422
Net assets 18,048 14,053 17,851 13,899
The funds of the charity
Unrestricted funds
Fixed asset reserve - 34 - 34
General funds 17,811 13,764 17,614 13,610
17,811 13,798 17,614 13,644
Restricted funds 13 237 255 237 255
15 18,048 14,053 17,851 13,899

Company number: 02752456

The surplus for the financial year dealt with in the financial statements of the parent company was £3,951,819 (2024: surplus of £2,277,914).The financial statements were approved by the board and authorised for issue on 7 November 2025 and signed on its behalf by:

…………………………………………………………………

D Holton Director

Date: 7 November 2025

The notes on pages 33 to 52 form part of the financial statements.

31

The National Deaf Children’s Society Consolidated statement of cash flows for the year ended 31 March 2025

Cash flow from operating activities:
Net income (expenditure) for the year
Adjustments for:
Depreciation/amortisation
Loss / (profit) on disposal of tangible fixed assets
Loss / (gain) on investments
Income from investments
Investment management fees
Share of net (gain) / loss in joint venture
Decrease / (increase) in debtors
Increase / (decrease) in creditors
Net cash provided by / (used in) operating systems
Cash flows from investing activities:
Interest on cash deposits
Income from joint venture
Sale of tangible assets
Net cash provided by investing activities
Increase in cash and cash equivalents in the year
Cash and cash equivalents at 1 April 2024
Cash and cash equivalents at 31 March 2025		 2025
£000s
3,995
26
8
62
(510)
35
(43)
218
174
3,965
233
113
-
346
4,311
7,665
11,976		 2024
£000s
2,334
50
(17)
(534)
(350)
32
(57)
(572)
280
1,166
95
102
17
214
1,380
6,285
7,665

32

The National Deaf Children’s Society Notes forming part of the financial statements for the year ended 31 March 2025

1 Company information

The National Deaf Children’s Society is a private company, limited by guarantee, registered in England and Wales, registration number 02752456. The registered office is 5[th] Floor, 167– 169 Great Portland Street, London W1W 5PF.

The company is a registered charity, registered in England & Wales, registration number 1016532, and in Scotland, registration number SC040779. The financial statements comply with FRS 102.

2 Accounting policies

The financial statements have been prepared under the historical cost convention, with the exception of listed investments which are included on a market value basis.

The financial statements have been prepared in accordance with the Statement of Recommended Practice Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (2nd Edition) (SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006, The Charities Act 2011 and the Companies Act 2006.

The charity meets the definition of public benefit entity under FRS 102.

As detailed in the going concern commentary in the directors’ report, the trustees have reviewed the charity’s activities, financial position and risks. They perform regular reviews of financial scenarios that incorporate a range of fundraising outcomes and wider economic risks. The going concern basis of accounting continues to be adopted in preparing the financial statements.

The trustees have assessed the charity’s ability to continue as a going concern. The trustees have considered several factors when forming their conclusion as to whether the use of the going concern basis is appropriate when preparing these financial statements, including a review of updated forecasts to 31 March 2027 and a consideration of key risks that could impact the charity, and the latest available management information.

Trustees conclude it is appropriate for the financial statements to continue to be prepared on a going concern basis.

b) Critical accounting estimates and areas of judgement

In the view of the trustees in applying the accounting policies adopted, no judgements were required that have a significant effect on the amounts recognised in the financial statements, nor do any estimates or assumptions made carry a significant risk of material adjustment in the next financial year. With respect to the next accounting period the most significant area of uncertainty that affects the carrying value of assets held by the charitable company, is the performance of the investment market.

c) Currencies

The financial statements are presented in sterling (£).

Transactions denominated in foreign currencies are translated at the rate of exchange prevailing at the time of the transaction. Monetary items denominated in foreign currencies at the end of the reporting period are translated at the rate of exchange prevailing at that date.

d) Group financial statements

These financial statements consolidate the results of the charity and its subsidiary undertakings. The results of the wholly-owned subsidiaries, NDCS Limited and Friends for Young Deaf People, are consolidated on a line-by-line basis. In the group financial statements, the joint venture is accounted for using the equity method under FRS 102 so that the consolidated SOFA includes the group’s net share of profit or loss, while the group’s share of the net assets of the joint venture is shown in the consolidated Balance Sheet. The results included for the joint venture in Childlife are derived from audited accounts.

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The National Deaf Children’s Society Notes forming part of the financial statements for the year ended 31 March 2025

d) Group financial statements (continued)

No separate Statement of Financial Activities has been presented for the National Deaf Children’s Society as permitted by Section 408 of the Companies Act 2006. The charity has taken advantage of the exemptions in FRS 102 from the requirements to present a charity-only Cash Flow Statement and certain disclosures about the charity’s financial instruments.

Unrestricted funds – these are accumulated surpluses and deficits on general funds which can be used in furtherance of the general objectives of the charity at the discretion of the trustees. They include a fixed asset reserve, equivalent in value to the net book value of fixed assets.

Designated funds – these are unrestricted funds which have been set aside by trustees for specific future purposes or projects.

Restricted funds – these are funds that have restrictions imposed by donors and can only be applied for the particular purposes specified by donors. The funds are not available for work performed by the National Deaf Children’s Society other than that specified by the donor.

f) Income recognition

All income is recognised and accounted for in the SOFA when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured reliably. The following specific policies apply to categories of income:

Legacies – legacies are recognised when there is entitlement, it is probable that the legacy will be received and when it can be measured with sufficient reliability. Specifically, residual legacies are recognised when probate has been granted, any conditions pertaining to the legacy over which the charity has control have been met and either cash or estate accounts are received. Pecuniary legacies are recognised when probate has been granted. Legacies received after the year-end are reviewed and, where material, are accrued where entitlement had been met at the balance sheet date. Income is not recognised for legacies which remain subject to a life interest.

Income from trading and merchandising – is accounted for when earned. Activity income received in advance is deferred until entitlement to the income has arisen (the activity has taken place), at which time it is credited to the SOFA.

Donated services and facilities – are included at the value to the charity where this can be quantified. No amounts are included in the financial statements for services donated by volunteers. The trustees’ report includes further detail of the contribution from volunteers.

Investment income – is accounted for on a receivable basis.

Grants and contractual payments – are included on a receivable basis. Income received for expenditure in future accounting periods is deferred. Where entitlement occurs before income is received the income is accrued. Capital grants are accounted for as income as soon as they are receivable. Government grants are recognised on the performance model, when the charity has complied with any conditions attaching to the grant and the grant will be received.

g) Expenditure recognition

All expenditure is accounted for on an accruals basis and includes irrecoverable VAT where applicable. It is classified under headings in the accounts that aggregate all costs related to the category.

Expenditure on raising funds include the costs incurred in generating voluntary income and fundraising trading costs. These costs are regarded as necessary to generate funds that are needed to finance charitable activities. They do not include the costs of disseminating information.

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The National Deaf Children’s Society Notes forming part of the financial statements for the year ended 31 March 2025

g) Expenditure recognition (continued)

Charitable activities expenditure includes the costs identified as wholly or mainly attributable to achieving the charitable objects of the charity, including the costs of disseminating information in support of charitable activities. These costs include direct staff costs, wholly or mainly attributable support costs and an apportionment of general overheads allocated on a basis consistent with the use of resources.

Grants payable are accounted for when awarded except where future payments are conditional on performance and specific deliverables of the project. In such cases, amounts payable are accounted for as expended when the reporting criteria are satisfactorily met.

Termination payments are recognised on communication of intention to pay and are accounted for as staff costs.

Support costs, including governance costs, are those costs that assist the work of the charity but are not directly on fundraising or charitable activities. Governance costs are associated with the governance arrangements of the charity and include audit, legal advice for trustees and costs associated with meeting constitutional and statutory requirements such as the cost of trustee meetings and the preparation of the statutory accounts. This category also includes costs associated with the strategic management of the charity’s activities. Other support costs include central office functions such as budgeting and accounting, payroll administration, human resources, information systems, communications, property management and legal costs. Support and governance costs have been allocated to an activity cost on a basis consistent with the use of resources. The basis is explained in the notes to the accounts.

h) Operating leases

Expenditure on operating leases is accounted for in the period in which the lease charge arises.

The benefit of lease incentives received to enter an operating lease are recognised as a reduction to the expense on a straight line basis over the period of the lease, except as noted below.

The charity has taken advantage of the transitional exemption for lease incentives in existence on the date of transition to FRS 102 (1 April 2014) and continues to credit such lease incentives to income and expenditure over the period to the first rent review date on which the rent is adjusted to market rates.

i) Intangible fixed assets

Computer software is stated at cost less accumulated amortisation and accumulated impairment losses. Software is amortised on a straight line basis over its estimated useful life of three years. Computer software costs of less than £10,000 are not capitalised.

j) Tangible fixed assets

Tangible fixed assets costing less than £10,000 are not capitalised and are written off in the year of purchase. Tangible fixed assets which are capitalised are included at cost, including any incidental expenses of acquisition. They are stated at cost less accumulated depreciation. Depreciation is provided on all tangible fixed assets, except freehold land, at rates calculated to write off the cost less estimated residual value of each asset, on a straight-line basis over its expected useful economic life. The rates are as follows:

Plant, machinery, fixtures and fittings: three or five years Computers and ancillary equipment: three years

A full year’s worth of depreciation is charged in the year of acquisition.

Plant, machinery, fixtures and fittings are eliminated from the accounts when no longer in use.

k)

Assets in the course of construction

Payments on account of intangible and tangible fixed assets which are not operational at the balance sheet date are recorded in separate fixed asset categories: “Assets in the course of construction”. No depreciation is charged on assets in the course of construction until they are brought into operational use, at which point the asset is transferred into the relevant fixed asset category and depreciated/amortised over their useful economic life.

35

The National Deaf Children’s Society Notes forming part of the financial statements

for the year ended 31 March 2025

l) Investments

Investments in subsidiaries are stated in the company accounts at cost less impairment.

Listed investments are initially measured at cost and subsequently at fair value (using market value). The SOFA includes the net gains and losses arising on movements in fair value and disposals throughout the year.

m) Stock

Stocks of publications are written off in the year of purchase as net realisable value is estimated at nil.

n) Taxation

The National Deaf Children’s Society is a registered charity and as such is potentially exempt from taxation of its income and gains to the extent that they fall within the exemptions available to charities under the Taxes Act and are applied to its charitable objectives. N.D.C.S. Limited is subject to Corporation Tax but it remits by Gift Aid its taxable profit to the National Deaf Children’s Society.

Tax credits, tax deducted from income and receipts under deed of covenant or Gift Aid are recorded on a receivable basis. They are recorded as part of the income to which they relate.

The group makes payments into a group defined contribution personal pension scheme. These pension costs are allocated to activities and between restricted/unrestricted funds in proportion to the related staffing costs incurred.

At 31 March 2025, contributions amounting to £77,624 (2024: £68,945) were payable.

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102 to all of its financial instruments.

Basic financial assets which are receivable within one year, which include trade and other receivables and accrued income were £1,424,000 (2024: £1,664,000) and cash and bank balances of £11,976,000 (2024: £7,665,000) are initially measured at transaction price and subsequently carried at settlement amount.

Basic financial liabilities which are payable within one year, which include trade and other payables and accruals of £2,252,000 (2024: £2,099,000) are initially measured at transaction price and subsequently carried at settlement amount.

Cash and cash equivalents include cash-in-hand, deposits held at call with bank and other short-term liquid investments with original maturities of three months or less.

3 Results of subsidiaries

a) N.D.C.S. Limited

The charity has a wholly owned trading subsidiary, N.D.C.S. Limited, a company registered in England and Wales, company number 00893232. The registered address of N.D.C.S. Limited is 5[th] Floor, 167– 169 Great Portland Street, London W1W 5PF. The principal activity of the company is the sale of advertising and other goods and services and the company pays all of its profits to the charity under the Gift Aid scheme.

36

The National Deaf Children’s Society Notes forming part of the financial statements for the year ended 31 March 2025

a) N.D.C.S. Limited (continued)

A summary of its results is shown below:

Turnover
Cost of sales
Gross profit
Administrative expenses
Net income
Amount Gift Aided to the National Deaf Children’s Society
The assets and liabilities of the subsidiary were:
Current assets
Creditors: amounts falling due within one year
Total net assets
Equity shareholders’ funds		 2025
£000s
5
-
5
-
5
(5)
-
-
-
-
-		 2024
£000s
8
-

8
(5)
3
(3)
-
6
(6)
-
-

At the end of the year, N.D.C.S. Limited paid £5,022 (2024: £3,129) to the charity by Gift Aid.

In these consolidated accounts, turnover consolidated in activities for generating funds is £5,000 (2024: £7,253) and investment income is £77 (2024: £657) with the associated costs included under fundraising expenditure.

b) Friends for Young Deaf People

The charity has a wholly owned charity, Friends for Young Deaf People, a charitable company registered in England and Wales (company number 3029501, registered charity number 1045011). The registered address of Friends for Young Deaf People is 5[th] Floor, 167– 169 Great Portland Street, London W1W 5PF 7. Friends for Young Deaf People was dormant throughout the year ended 31 March 2025, as well as the year ended 31 March 2024.

At the end of the year, no amounts were due between the National Deaf Children’s Society and Friends for Young Deaf People.

c) Fundacion Ninos Sordos del Mundo

Throughout the year, the National Deaf Children’s Society had one other wholly owned subsidiary, Fundacion Ninos Sordos del Mundo, a charity registered in Spain, which was dormant for the year ended 31 March 2025. The registered address of Fundacion Ninos Sordos del Mundo is Torre Europa, Paseo de la Castellana 95-18[o] , 28046, Madrid, Spain.

4 Share in joint venture

Childlife

The National Deaf Children’s Society has a 25% share in Childlife, a company limited by guarantee. The registered office of Childlife is Westmead House, Westmead, Farnborough, Hampshire, GU14 7LP. This is accounted for in the consolidated accounts of the National Deaf Children’s Society as a joint venture.

37

The National Deaf Children’s Society Notes forming part of the financial statements for the year ended 31 March 2025

The 25% share of Childlife’s results for the year is shown below:
Income from:
Voluntary income
Investment income
Expenditure on:
Raising funds
Charitable activities
Other expenditure
Net income / (expenditure)
Fund balances brought forward
Fund balances carried forward		 2025
£000s
336
3		 2024
£000s
326
1
339 327
180
113
3		 166
102
3
296 271
43
154		 56
98
197 154

Income receivable from Childlife for the year of £112,500 (2024: £102,500) is included in investment income (see note 5d).

The 25% share of assets and liabilities of Childlife were:
Fixed assets
Current assets
Gross assets
Gross liabilities
Total assets less total liabilities – share of net assets
Unrestricted funds
Other charitable funds		 2025
£000s
1
215
216
(19)
197
197		 2024
£000s
2
208
210
(56)
154
154

5 Income

a) Legacy income

At 31 March 2025, the charity had been notified of legacies amounting to an estimated £1,187,636 (2024: £1,040,254) which have not been included within the accounts as the recognition criteria had not been met at the year-end date.

38

The National Deaf Children’s Society Notes forming part of the financial statements for the year ended 31 March 2025

b) Income from charitable activities

Delivering support in the early years
Providing life-changing information and advice
Building communities that unite families
Being the leading global authority on childhood deafness
Other charitable activities
Total 2025
Total 2024
Further information about the above grant income is provided in note 13.
c)
Other trading activities
Gross income from trading
Income from training and services
d)
Investment income
Interest on cash deposits
Income from listed investments
Income receivable from joint venture		 Grants
£000s
99
17
20
-
-
136
(81)		 Grants
£000s
99
17
20
-
-
136
(81)		 Grants
£000s
99
17
20
-
-
136
(81)		 Fees from
non-statutory
sources
£000s
7
7
8
7
1
30
20
2025
£000s
9
-		 Fees from
non-statutory
sources
£000s
7
7
8
7
1
30
20
2025
£000s
9
-		 Total
£000s
106
24
28
7
1
166
(61)
2024
£000s
50
-
50
2024
£000s
95
153
102
350
9 0
2025
£000s
233
164
113
510




Wages and salaries
Social security costs
Pension costs		 2025
£000s
10,757
1,150
582
12,489		 2024
£000s
10,247
1,062
548
11,857

39

The National Deaf Children’s Society

Notes forming part of the financial statements for the year ended 31 March 2025

The average number of employees during the year was as follows:
Charitable activities
Fundraising
Administration and support services		 2025
No.
202
32
49
283		 2025
(FTE)
178
31
49
258		 2024
No.
205
31
44
280		 2024
(FTE)
183
29
43
255

The above staff numbers include an average of 8 (2024: eight) casual workers who primarily worked on our events programme.

£60,000–£69,999
£70,000–£79,999
£80,000 – £89,999
£90,000 – £99,999
£100,000 – £109,999
£110,000 – £119,999
£120,000 - £129,999		 2025
No.
2
5
1
2
2
-
1		 2024
No.
7
1
2
3
3
1
-

40

The National Deaf Children’s Society Notes forming part of the financial statements for the year ended 31 March 2025

7 Analysis of expenditure

a) Expenditure on:
Raising funds
Regular donations and subscriptions
from individuals
Legacies
Other fundraising costs
Investment management fees
Charitable activities
Delivering support in the early years
Providing life-changing information and
advice
Building communities that unite families
Being the leading global authority on
childhood deafness
Other charitable activities
Total expenditure 2025*
Total expenditure 2024		 Direct
costs
£000s
9,583
523
587
10,693
35
10,728
3,072
3,710
3,696
1,783
1,225
13,486
24,214
25,986		 Grants
payable
£000s
-
-
-
-
-
-
13
29
195
138
-
375
375
660		 Support
costs
£000s
367
84
205
656
-
656
1,009
1,258
1,140
485
374
4,266
4,922
4,554		 Total
2025
£000s
9,950
607
792
11,349
35
11,384
4,094
4,997
5,031
2,406
1,599
18,127
29,511		 Total
2024
£000s
11,786
380
861
13,027
32
13,059
3,911
4,970
4,398
2,967
1,895
18,141
31,200
31,200

b) Analysis of grants payable

UK grants
Grants to University of Birmingham
Grants to University College London (2 grants)
Grant to University of Manchester
Grant to Auditory Verbal UK
Grant to Affiliated local registered Deaf Children’s Societies*
Other UK grants		 2025
£000s
20
24
20
6
152
8
230

* Each grant was for a maximum of £9,000, while the maximum received by any one local Deaf Children’s Society was £9,000.

41

The National Deaf Children’s Society Notes forming part of the financial statements for the year ended 31 March 2025

7 Analysis of expenditure (continued)

b) Analysis of grants payable (continued)

International grants
Cini Asha Deaf Way
Centre for Disability in Development
SADHANA
Citizens Association for Rural Development
Prarambha
LIPICA
Sense International Kenya
National Association for Parents of Deaf Children
Tl		 2025
£000s
16
17
10
12
26
13
42
9
145
375

Total grants

There are no grant commitments.

c) Allocation of support costs

Raising funds
Charitable activities
Delivering support in the early
years
Providing life-changing
information and advice
Building communities that
unite families
Being the leading global
authority on childhood
deafness
Other charitable
activities
Total support costs 2025
Total support costs 2024		 Governance
£000s
-
64
78
82
40
26
290
310		 Finance
and
legal
£000s
94
136
170
152
64
50
666
673		 Human
resources
£000s
127
182
227
204
86
67
893
898		 IT
£000s
261
376
470
421
177
138
1,843
1,717		 Facilities
management
and shared
premises
£000s
174
251
313
281
118
93
1,230
956		 Total
£000s
656
1,009
1,258
1,140
485
374
4,922
4,554

Costs directly attributable to fundraising and charitable activities are allocated to direct costs. Those costs not directly attributable are included in support costs. Finance and legal costs, human resources, IT and facilities management and shared premises costs are allocated on the basis of headcount. Governance costs are allocated to charitable activity categories in proportion to their direct costs.

42

The National Deaf Children’s Society Notes forming part of the financial statements for the year ended 31 March 2025

7 Analysis of expenditure (continued)

d) Governance costs

Audit fees
Trustee costs
Other costs supporting governance activities		 2025
£000s
27
24
239
290		 2024
£000s
21
21
268
310

e) Net income/expenditure for the year

Net income/expenditure for the year is stated after charging:
Auditor’s remuneration
Statutory audit
Other
Amortisation
Depreciation
Loss/(Profit) on sale of tangible fixed assets
Operating lease rentals		 2025
£000s
27
11
26
-
8
830		 2024
£000s
21
7
26
24
(17)
746

8 Intangible fixed assets

Charity and group
Cost
As at 1 April 2024
Additions
Disposals
As at 31 March 2025
Amortisation
As at 1 April 2024
Charge for the year
Adjustment for disposals
As at 31 March 2025
Net book value
As at 31 March 2025
As at 31 March 2024		 Computer
software
£000s
875
-
-
875
849
26
-
875
-
26		 Total
£000s
875
-
-
875
849
26
-
875
-
26

43

The National Deaf Children’s Society Notes forming part of the financial statements for the year ended 31 March 2025

9 Tangible fixed assets

Charity and group
Cost
As at 1 April 2024
Additions
Disposals
As at 31 March 2025
Depreciation
As at 1 April 2024
Charge for the year
Adjustment for disposal
As at 31 March 2025
Net book value
As at 31 March 2025
As at 31 March 2024		 Fixtures,
fittings
and
equipment
£000s
1,004
-
(955)
49
996
-
(947)
49
-
8		 Total
£000s
1,004
-
(955)
49
996
-
(947)
49
-
8

10 Fixed assets investments

a) Childlife

The National Deaf Children’s Society has a 25% share in Childlife, a company limited by guarantee whose object is to promote the relief of children who are in need, by enabling the member charities to meet their respective charitable purposes, through the provision of grant payments. This is accounted for in the consolidated accounts of the National Deaf Children’s Society as a joint venture. See note 4 for details of the National Deaf Children’s Society share of Childlife’s results for the year.

b) Other investments

Listed investments at market value (see note 10c)

Investments in subsidiary (N.D.C.S. Limited) £100 – see note 3		 Group
2025
£000s
2024
£000s
5,510
5,443		 Charity
2025
£000s
2024
£000s
5,510
5,443

44

The National Deaf Children’s Society Notes forming part of the financial statements for the year ended 31 March 2025

10 Fixed assets investments (continued)

c) Listed investments

Market value at 1 April 2024
Reinvested income
Management fees paid
Realised loss/(gain) on investments
Market value as at 31 March 2025
Listed investments at historic cost
Listed investments by type
Equities
Alternative investments
Fixed interest
Cash
Market value as at 31 March 2025
Debtors
Due within one year:
Trade debtors
Due from subsidiary undertaking
Other debtors
Prepayments and accrued income		 Group
2025
£000s
46
-
1,817
1,125
2,988		 Group
2024
£000s
53
-
1,634
1,519
3,206		 2025
£000s
5,443
164
(35)
(62)		 2025
£000s
5,443
164
(35)
(62)		 2024
£000s
4,788
153
(32)
534
5,443
4,471
5,510
4,583
2025
£000s
3,865
459
1,009
177		 2024
£000s
3,856
506
895
186
5,443
Charity
2024
£000s
53
6
1,634
1,519
3,212
5,510
Charity
2025
£000s
46
-
1,817
1,125
2,988

d) Listed investments by type

11 Debtors

12 Creditors: amounts falling due within one year

Trade creditors
Social security and other taxes
Other creditors
Accruals
Deferred income		 Group
2025
£000s
1,110
299
120
1,021
73
2,623		 Group
2024
£000s
1,238
268
155
706
82
2,449		 Charity
2025
£000s
1,110
299
120
1,021
73
2,623		 Charity
2024
£000s
1,238
268
155
706
82
2,449

45

The National Deaf Children’s Society Notes forming part of the financial statements for the year ended 31 March 2025

Deferred income mainly consists of deposits for events taken in advance and funds raised for challenge events which will take place in future years. All amounts at the year-end related to new deferrals in the year.

Deferred income reconciliation
At 1 April 2024
Recognised in the year
Deferred in the year
At 31 March 2025		 Deferred income reconciliation
At 1 April 2024
Recognised in the year
Deferred in the year
At 31 March 2025		 2025
£000s
82
(82)		 2024
£000s
62
(62)
73 82
73 82

13 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations, gifts and grants to be applied for restricted purposes.

Dept. for Communities Northern Ireland, Sign Language
Partnership Group –Family Sign Online
Scottish Government –CYPFEIFandALEC
Scottish Government –BSL National Plan 2023-2029
Deaf Child Worldwide
Dr A Evans Trust Fund
Eric Wright Charitable Trust
The P F Charitable Trust
The P F Charitable Trust
Legacy for work in Bristol and the surrounding area
Other restricted funds		 Balance at
1 April
2024
£000s
1
-
1
2
-
40
-
1
10
65
137
255		 Income
£000s
33
103
-
136
183
-
25
-
-
-
89
433		 Expenditure
£000s
(43)
(103)
-
(146)
(183)
(7)
(25)
-
(10)
(1)
(79)
(451)		 Balance at
31 March
2025
£000s
(9)
-
1
(8)
-
33
-
1
-
64
147
237

Other restricted funds comprise a number of funds, each of which are immaterial for disclosure purposes, but further details are available on request.

The restricted funds are held for the following purposes:

Department for Communities Northern Ireland – Sign Language Partnership Group – a grant to support the ‘Family Sign Online’ project for 2024/25. This is a model of remote delivery in Northern Ireland in that we will provide a mostly online programme to increase the use of and awareness of British Sign Language (BSL) as a family-friendly, inclusive means of communicating with deaf children and young people.

Scottish Government CYPFEIF and ALEC Fund – Children Young People and Families Early Intervention Fund – grant contributes towards infrastructure costs of the National Deaf Children’s Society Scotland to ensure deaf children, young people and their families have access to high quality services and support that address the attainment gap and improve life outcomes for deaf children.

46

The National Deaf Children’s Society Notes forming part of the financial statements for the year ended 31 March 2025

13 Restricted funds (continued)

Scottish Government Equalities Funding – BSL National Plan 2023-2029 Community Consultation Events Fund – £2,000 fund from Scottish Government as part of the BSL National Plan 2023-2029 Community Consultation Events Fund from 30 June 2023 to 7 September 2023. This covered the period the Scottish Government BSL National Plan consultation was open. Funding covered events to consult with deaf young people and parents during this period.

Deaf Child Worldwide is the international arm of the National Deaf Children’s Society. Supporter income and other donations are generated for Deaf Child Worldwide specifically and this is used to fund a sustainable international programme.

Dr A Evans Trust Fund – funding provides for costs associated with the delivery of Family Sign Language training in Wales.

Eric Wright Charitable Trust – funding to provide on-the-ground activities in Greater Manchester, Lancashire and Cumbria for families.

The P F Charitable Trust – funding contributes to the purchase of software for a project to research the impact that radio aids have on language development in pre-school deaf children.

The P F Charitable Trust – a £10,000 grant towards a Research Priority Setting Exercise with the James Lind Alliance in collaboration with Manchester University. It will bring together patients, carers, clinicians and other key stakeholders to determine the top 10 evidence gaps in improving the health, education and wellbeing of children and young adults with deafness and hearing loss.

Estate of Sylvia Whitby – bequest to be applied to a variety of activities in Bristol and the surrounding area, in accordance with the terms of the legacy.

14 Movement on unrestricted funds

Balance at 1 April 2024
Income
Expenditure
(Losses)/gains on investments
Balance at 31 March 2025		 Fixed asset
reserve
£000s
34
-
(34)
-
-		 General
funds
£000s
13,764
33,135
(29,026)
(62)
17,811		 Total
Unrestricted
funds
£000s
13,798
33,135
(29,060)
(62)
17,811

15 Analysis of group net assets between funds at 31 March 2025

Intangible and tangible fixed assets
Investments
Current assets
Current liabilities		 Intangible and tangible fixed assets
Investments
Current assets
Current liabilities		 Unrestricted
funds
£000s		 Fixed asset
funds
£000s		 Fixed asset
funds
£000s		 Restricted
funds
£000s		 Total funds
£000s
-
5,707
14,727
(2,623)		 -
-
-		 -
-
237
-		 -
5,707
14,964
(2,623)
17,811 - 237 18,048

47

The National Deaf Children’s Society Notes forming part of the financial statements for the year ended 31 March 2025

16 Parent undertaking’s income and expenditure

As permitted by Section 408 of the Companies Act 2006, the income and expenditure account of the parent undertaking is not presented as part of these accounts. The consolidated Income and Expenditure Account includes a surplus of £3,951,819 (2024: surplus of £2,277,914) which is dealt with in the accounts of the parent undertaking.

17 Share capital

The National Deaf Children’s Society is a company limited by guarantee and has no share capital. Every member of the company guarantees to contribute a maximum of £1 on winding up, including up to one year after ceasing to be a member.

18 Financial commitments

The future minimum payments under non-cancellable operating leases are payable as follows:

2025 2024
£000s £000s
Within one year 125 749
Between two and five years - 38
After five years - -
125 787

19 Capital and other commitments

At 31 March 2025 there were no capital commitments (2024: none).

20 Related party transactions

Expenses paid to trustees in their capacity as directors of the charity are disclosed in Note 6 to the accounts. Other than transactions with subsidiaries and the joint ventures that are disclosed in Notes 3 and 4, there were no other related party transactions.

48

The National Deaf Children’s Society Notes forming part of the financial statements for the year ended 31 March 2025

The following pages represent comparative figures for the year ended 31 March 2024, in accordance with paragraph 2.29 of the SORP.

49

The National Deaf Children’s Society Notes forming part of the financial statements for the year ended 31 March 2025

21 Comparative SOFA

Income and expenditure
Income and endowments from:
Donations and legacies
Regular donations and subscriptions from individuals
Legacy income
Other donations and gifts
Charitable activities
Other trading activities
Investments
Other income
Total
Share of net gain in joint venture
Total
Expenditure on:
Raising funds
Charitable activities:
Delivering support in the early years
Providing life-changing information and advice
Building communities that unite families
Being the leading global authority on childhood deafness
Other charitable activities
Total charitable activities
Total
Net gain on investments
Net income / (expenditure)
Transfer of funds
Net income / (expenditure)
Fund balances brought forward
Fund balances carried forward		 Unrestricted
funds
£000s
30,225
1,213
881
32,319
20
50
350
-
32,739
57
32,796
13,059
3,770
4,867
4,298
2,867
1,847
17,649
30,708
534
2,622
-
2,622
11,176
13,798		 Restricted
funds
£000s
199
-
86		 Total
2024
£000s
30,424
1,213
967
285
(81)
-
-
-		 32,604
(61)
50
350
-
204
-		 32,943
57
204 33,000
-
141
103
100
100
48		 13,059
3,911
4,970
4,398
2,967
1,895
492 18,141
492 31,200
- 534
(288)
-		 2,334
-
(288)
543		 2,334
11,719
255 14,053

50

The National Deaf Children’s Society Notes forming part of the financial statements for the year ended 31 March 2025

22 Comparative restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations, gifts and grants to be applied for restricted purposes.

National Lottery Community Fund (England) –#iWill Fund
Dept. for Communities Northern Ireland, Sign Language
Partnership Group –Family Sign Online
Scottish Government –CYPFEIF & ALEC
Scottish Government –Equality Funding, Sign of the
Future
Scottish Government– BSL National Plan 2023-2029
Deaf Child Worldwide
Dr A Evans Trust Fund
Eric Wright Charitable Trust
The P F Charitable Trust
The P F Charitable Trust
Legacy for work in Bristol and the surrounding area
Other restricted funds		 Balance at
1 April
2023
£000s
240
3
-
1
-
244
-
40
-
1
10
65
183
543		 Income
£000s
(215)
29
103
-
2
(81)
199
-
25
-
-
-
61
204		 Expenditure
£000s
(25)
(31)
(103)
(1)
(1)
(161)
(199)
-
(25)
-
-
-
(107)
(492)		 Balance at
31 March
2024
£000s
-
1
-
-
1
2
-
40
-
1
10
65
137
255

51

The National Deaf Children’s Society Notes forming part of the financial statements for the year ended 31 March 2025

23 Comparative movement on unrestricted funds

Balance at 1 April 2023
Income
Expenditure
Losses / gains on investments
Balance at 31 March 2024		 Fixed asset
reserve
£000s
84
-
(50)
-
34		 General
funds
£000s
11,092
32,796
(30,658)
534
13,764		 Total
Unrestricted
funds
£000s
11,176
32,796
(30,708)
534
13,798

24 Comparative analysis of group net assets between funds at 31 March 2024

Intangible and tangible fixed assets
Investments
Current assets
Current liabilities		 Intangible and tangible fixed assets
Investments
Current assets
Current liabilities		 Unrestricted
funds
£000s		 Fixed asset
funds
£000s		 Fixed asset
funds
£000s		 Restricted
funds
£000s		 Total funds
£000s
-
5,597
10,616
(2,449)		 34
-
-
-		 -
-
255
-		 34
5,597
10,871
(2,449)
14,053
13,764 34 255

52