CENTRE OF SIGN-SIGHT-SOUND Y GANOLFAN ARWYDDO-GOLWG-SAIN COS • ORG.UK THE DISABILITY ACCESS CHARITY 1
Trustee's Annual Report incorporating the Director's report and Financial Statements for the year ended 31 March 2025 Company Limited by Guarantee No.2959589 Registered Charity No. 1048017 Contents Legal and Administrative Report Structure, Governance and Management Organisational Structure Objectives and Activities Achievements and Performance Finance Independent Examiners Report Statement of Financial Activities Balance Sheet Statement of Cash Flows Notes to the Financial Statements Page 3 Page 4 Page 5 Page 6 Page 7 Page 9 Page 11 Page 12 Page 13 Page 14 Pages 15-23 2
Legal and Administrative Report of the Trustees FOR THE YEAR ENDED 31 MARCH 2025 The Trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities'. Reference and Administrative Information Registered Company number: 2959589 (England and Wales) Registered Charity number: 1048017 Registered Office 77 Conway Road Colwyn Bay Conwy LL29 7LN Trustees/Directors Christine Jones Elizabeth Steele Ashley James Victoria Parker Company Secretary Simon Shutler CEO Sarah Thomas Accountants Aston Hughes & Co Chartered Accountants and Statutory Auditors Selby Towers 29 Princes Drive Colwyn Bay, Conwy. LL29 8PE Bankers National Westminster Bank, 247 High Street, Bangor, Gwynedd. LL57 1RW 3
Trustee Report incorporating Director's Report Structure, Governance and Management Governing Document The Association was incorporated on 17 August 1994 as a company limited by guarantee, with a company registration number of 2959589 and has no share capital. The liability of each member in the event of winding up is limited to f1. The Association is registered with the Charity Commission. The registered charity number is 1048017. The objects of the charity are: "The relief of people who are deaf, blind, suffer visual or hearing impairment or are disabled and have a physical or mental impairment that has a long-term negative effect on their ability to do normal daily activities by the promotion, development and the provision of appropriate facilities, services and resources and in particular, but not exclusively, by promoting, developing and cause to be provided appropriate facilities, services and resources to improve the quality of life and equality of opportunities for people with visual impairment, hearing impairment, physical or mental disability." The vision, mission and values of the charity are: Our vision: a world where Disability, sensory loss or risk does not limit, preclude or stigmatise people from achieving their full potential. Our mission: work with our communities to improve the quality of life and equality of access for Deaf people, people with a sensory loss, Disabled people and people who are at risk. Our values: We involve members in decision making. We are open and inclusive. We are proud to work with others. We work with integrity. We care about Community. We care about our team. Recruitment and Appointment of The Board of Directors, known in this document as "The Board" The directors of the company are also charity trustees for the purposes of charity law and, under the company's Articles, are known as members of The Board. Under the requirements of the Memorandum and Articles of Association, the members of The Board are elected to serve for a period of three years after which they must be re-elected at the next Annual General Meeting. The Centre of Sign-Sight-Sound Y Ganolfan Arwyddo-Golwg-Sain represents people with varying degrees of hearing loss and seeks to ensure that their needs are appropriately reflected through the diversity of 4
the trustee body. The Association also recognises the importance of people with traditional business skills and individuals are approached to stand for election to The Board when a skills gap appears. Trustee Induction and Training Most trustees are already familiar with the practical work of the charity and are encouraged to take part in events that are run each year. Additionally, new trustees without previous experience on a management committee are encouraged to attend a short training session with the Chair of the charity who covers: • The obligations of Board members • The Memorandum and Articles of Association • Policies and Procedures • The Business Plan for the year including future plans and objectives • The last Annual Report and Financial Statements New committee members are also encouraged to attend training provided by one of the local voluntary service councils on Roles and Responsibilities of Trustees and are handed a folder containing all of the above mentioned documents. The trustees confirm that they have complied with the duty in Section 4 of the Charities Act 2006 to have due regard to the Charity Commission's general guidance on public benefit. Risk Management The Board has conducted a review of the major risks to which the charity is exposed. The Board have examined the major strategic, compliance, financial and operational risks which the charity faces and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen the risks. Procedures are in place to ensure compliance with health and safety of staff, volunteers, clients and visitors. Organisational Structure The Centre of Sign Sight Sound has a Board of Directors of not less than 3 and not more than 15 members, who meet on a regular basis and are responsible for the strategic direction and policy of the charity. Current members are from a variety of backgrounds relevant to the work of the charity. The day to day responsibility for the provision of the services rests with the Management Team who are responsible for ensuring that the charity delivers the services specified to a high standard. The Team is also responsible for the supervision of other staff, ensuring that they continue to develop their skills and working practices in line with good practice. Related Parties The Centre of Sign Sight Sound works closely with a number of national organisations which complement the charity's objectives including the Association of Sign Language Interpreters, RNID, Elite Supported Employment, Agoriad Cyf, Merthyr Institute for the Blind, British Society for Mental Health and Deafness, the six voluntary service councils covering the North Wales region as well as Wales Council for Voluntary Action. The Centre of Sign Sight Sound is also a member of the Consortium of Deaf Organisations in Wales. The charity also works closely with Clecs Media Cyf whose two directors are also members of the management team. 5
Objectives and Activities The aims, objective and principal activity of the company is the support of profoundly Deaf, deafened, deafblind, hard of hearing and Disabled people within North Wales. Imperative to this is the promotion, development and provision of appropriate facilities, services and resources with a purpose of public benefit for those affected by deafness. The Association does this by providing: • Advice and Information • Deaf awareness, communication training and BSL Awareness training for businesses and service providers • Educational Services • Equipment demonstrations and rehabilitation/habilitation and enablement advice for deaf people • Community Information, Advice, Support and Advocacy Services • Specialist employability services • Media Production • Lobbying for equal access to services and employment 6
Achievements and Performance for the period 1st April 2024 to 31st March 2025 COS AFTRILATION ADVICE, ASSSTANCE SERVICE Accessible Health We have worked closely with colleagues from Betsi Cadwaladr University Health Board to ensure Deaf and Hard of Hearing people have equitable access to Health Services. BCUHB paid us £23,351 this year, this is used for wages, making health information videos, administration and travel. Working on Accessible Health are Ffion, Sarah and they are supported by the admin Our stats for 2024/2025 Appointments made/cancelled - 402 • Interactions with WITS - 95 • Advice to Health Professionals - 215 • Any other work associated with health - 150 • Total Accessible Health Jobs in 2024/2025 - 862 Live Well with Hearing Loss Our Live Well with Hearing Loss 2 project is funded by Welsh Government via their sustainable social services fund and supports people to remain as independent as possible in their own homes. This year is the first year we have been fully responsible for the project delivery. Live hell The income for this project is £212,816 and is used for wages, office space in Cardiff, demonstration equipment, travel and administration. The Live Well Team are Charis, Ellie, Helen, Bethan, Lauren, Kerry and Steph. In the 12 months covered by this report we supported 660 people and carried out 3137 interventions. Information, Advice and Assistance (IAA) The Information, Advice and Advocacy service continues in Gwynedd and Denbighshire, and we work with Conwy Deaf Translation and Support Service, and the Deaf Club Conwy Coffee Morning to provide the service during some of their drop-in's and on an emergency basis for those unable to attend the pre-booked sessions. This year also saw us return to work in Ynys Mon. The contracts bring in an income of £58,034 which was used for wages and travel, the cost of making information videos and administration. The team behind IAA are Ffion, John and Sarah with support from the admin team. 7
WorkingSense After JobSense finished we applied for funds from the Levelling Up/Shared Prosperity Fund. This was to offer the same services as JobSense but to all disabled people in Conwy, Denbighshire and Flintshire. This project has run from 1 September 2023 to 31 March 2025. WORKING niployment The income for the project in the year was £248,913 which covered the same costs as JobSense but with additional staff to cover the larger area. SENSE The WorkingSense team are Clare, Hana, Becky, Sue, Faith, Adele and Simon, who have supported 111 people during the project. Our WorkingSense project has been refunded for a further 12 months but with a reduction in funding and outputs. Training Our portfolio of training including Deaf and Sensory Loss Awareness, and British Sign Language continues to be successful with various businesses and organisations. We work with Agored and Adult Learning Wales to accredit our introduction to BSL and to quality mark our online sensory loss awareness course. The Abi Project The Abi Project goes from strength to strength with primary and some secondary schools, throughout the region enjoying visits by the team to teach BSL to their pupils. We have received some fabulous feedback and have seen how children with additional learning needs take to the language and how it has improved their all round education. COS The training is not externally funded, costs are being met from donations from the Forrester Trust £20,000, our reserves and from the sale of external adult training. The training team are John, Angela, Dawn, Debbie, Ffion and Dasher. Digital Media Cael Cymru, our lottery funded project came to an end this year with a final contribution of £45,776. This has seen places of interest being made more accessible using BSL clips and audio recordings. The team have also supported the IAA team to make community videos covering topics such as the purple plaque event dedicated to Dot Miles, news from New York City during Deaf Awareness Week, the burst water pipes in Conwy and Gwynedd Council's resident's survey. COS has re-branded this year with a new logo, and we have welcomed Dewi to the team who is working on our new website. 8
Finance Financial Review Funding 2024/25 We have received funding from Denbighshire, in partnership with Vision Support, Ynys Mon and Gwynedd County Councils for Information, Advice and Advocacy support. We continue to support Betsi Cadwaladr University Health Board for accessible health. These are service level agreements with signed contracts for agreed levels of service for a set level of funding. Funding for restricted projects had continued to be received from the National Lottery People & Places for the Cael Cymru project, which finished at the end of August 2024. We have also received support from National Lottery People & Places for a Cost of Living project which produced videos to explain what this meant, what was happening and where help could be found. This project finished at the end of March 2025. All the videos are still available to help people. We also run the Live Well with Hearing Loss project. This was expanded for another year and will now finish at the end of March 2026. The income for the year has remained similar at £212,816 (2024: £213,273) Staff time has reduced slightly on the project but it is achieving all its key performance targets. The WorkingSense project is funded by the Welsh Government through the Shared Prosperity Fund with payments of £248,913 in 2024/25. This has just been extended to the end of March 2026 with reduced funding of £199,957 for the current year. We have received donations of £1,277 (2024: £1,644) in the year from private individuals and groups. Sales of interpreting services decreased as COS no longer employs interpreters. Access to Work support has remained steady this year as we continue to employ one person requiring communication support currently. We have received funding from The Forrester Family Trust for £40,000 of which £20,000 has gone to directly support the Education Officer teaching BSL in primary schools across North Wales. This was also supported last year by our participation in the ITV People's Choice contest for funding where we received £10,000 and Gwynt-Y-Mor and Clocaenog wind farms where we received £6,000 and £4,500 respectively. The remaining funding to support the venture is being taken from our restricted legacy for the provision of services to children and general reserves. We have also invested £99,000 in the purchase of books to support the teaching which are being distributed free to schools. The books support the course and are in English and Welsh. There are 10 books in each language supporting the course. A bid was put to the Welsh Government for educational funding to support the project, but we were unsuccessful. We will continue to collect evidence to support the teaching method and how it supports children in their learning, this the hope that smaller pots of money can be found to support and expand the teaching across Wales to enhance children's education and learning. Media services in general have fallen as more time was used in specific cost of living videos and work on the Cael Cymru project. Our income for the year decreased to £799,123 (2024: £894,632). This is due to the ending of the Cael Cymru and Cost of Living projects in the year. Also, the 2024 accounts include the final payments for the Jobsense project. This has also accounted for the salaries remaining steady at £589,100 (2024: £583,906) and full-time equivalent headcount remaining the same at 19 (2024: 19). Office expenditure has decreased in line with the expected costs and lower than last year as this included £65,667 in 2024 to replace the heating system in the building. 9
The organisation provides quarterly management accounts compared to budget that are discussed in the Trustee Board meetings. The management team is made up of 4 senior managers who work on the various aspects of the charity's delivery of services and administer the charity on a day-to-day basis. Reserves Policy The Board have reviewed its reserves policy and determined that the unrestricted general funds held by the charity should aim to be six months of income received. This would provide sufficient funds for the charity to operate whilst waiting payment of grants and to respond to emergency applications for grants and fund-raising initiatives which arise from time to time. The present level of unrestricted reserves available to the charity is £639,554 (2024: £502,882) which are readily available to meet the general activities of the charity. This is higher than 6 months of income, but the Board has agreed to continue funding a Child Education Officer and the Catrin & Abi project to March 2026 after being unsuccessful in the bid education funding recently. This will reduce the level of reserves back towards the 6 month target. The Board has agreed have a designated property reserve of £320,002 (2024: £324,336) in line with Charity Commission guidance which represents the book value of the freehold property held by the charity. The Charity also has restricted reserves of £13,498 (2024: £86,198). This represents a restricted legacy for the provision of services to children with a hearing loss. Plan for the Association for Future Periods The Association continually reviews and develops its strategic business plan, to drive and inform the organisations work in the coming years. The plan is reviewed annually to ensure its relevance and practicality. The Association's Board of Trustees are aware that the organisation is, currently and for the foreseeable future operational periods, facing a rapidly changing and challenging external commissioning/funding and hence operational delivery environment. There is less local authority funding now. Consequently, to remain sustainable in the long term, the Association needs to adapt, develop and constantly review its business, financial, operational and growth strategies. The Association is now seeking funding from a much broader group of agencies to provide services to a greater range of disabled and sensory loss users. The Association it looking to extend its partnerships with other similar organisations to deliver these services. Public Benefit The trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales, information is given above in the achievements and performance section. Fundraising How we fundraise Our fundraising activities are delivered in house. We take a supporter-led approach to our fundraising, which means we offer a variety of ways that the public can engage with our fundraising. It is important to us that supporters find a way to give to us that works for them. This includes, but is not limited to, making one-off or repeat donations, taking on a challenge, and asking their networks to support them, buying a lottery or raffle ticket, or leaving a gift to us in their will. Ensuring positive fundraising 10
Our aim is to ensure that engaging with COS's fundraising activities is a positive experience and that donors and the public are always treated with respect, fairness, honesty, and clarity. We regularly review our fundraising approach and work with others with the aim of promoting best practice across the charity sector. Keeping our supporters' data safe We take the role of protecting and using supporter data in the right way very seriously. Our Chief Data Officer and Information Security team continually review how we securely and safely store, manage, and destroy personal and sensitive information. We maintain a strict adherence to the Data Protection Act 2018 and record supporters' preferred methods of communication. Fundraising through third parties We do not fundraise through 3rd parties. How we monitor fundraising All fundraising activity is subject to an approval process that is supported by our Board of Trustees. The performance of fundraising campaigns is regularly reviewed. We are consistently looking to hear feedback from supporters and internal and external stakeholders to deliver a high standard of performance and compliance. Protecting the privacy and data of our supporters We remain committed to protecting and respecting the privacy of all our supporters. In 2024/2025 we received 0 complaints about our fundraising practices. We take all complaints seriously and respond to each one in line with our complaints policy. Protecting vulnerable people We adhere to the Chartered Institute of Fundraising's principles of: Being respectful - we are mindful of and sensitive to any particular need that a donor may have. We strive to respect the wishes and preferences of the donor. Being responsive - we adapt out approach and are flexible to meet the needs of our donors. We will ask questions and take any necessary steps to ensure our donors safety and integrity. Being fair - we do not make decisions based solely on a particular characteristic such as a person's appearance, the way they talk, any medical condition, or disability. COS treats everyone as a unique individual. Being accountable - we take responsibility for their actions. We ensure that our work is carried out in line with the Code of Fundraising Practice. Statement of Trustees Responsibility The Trustees (who are also the directors of Centre of Sign-Sight-Sound Y Ganolfan Arwyddo-Golwg-Sain for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally accepted Accounting Practice) and applicable law and regulation. Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to: 11
• select suitable accounting policies and apply them consistently; • observe the methods and principles in the Charities SORP; • make judgements and estimates that are reasonable and prudent; • state whether applicable UK, Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and • Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. As the charity's trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transaction and 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 hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Small Companies Provision statement This report has been prepared in accordance with the special provisions relating to companies subject to the small companies' regime within part 15 of the Companies Act 2006. Trustee: Trustee: lo. Jones CHRIST. E JONES preele ELIZABETH STEELE Date: 28-11-27 Date: 28-11-25 12
Independent examiner's report to the Trustees of Centre of Sign Sight Sound Charitable Company I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2025, which are set out on pages 12 to 23. Responsibilities and basis of report As the charity's trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 (the '2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. Independent examiner's report Since the company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies. i have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those accounting records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached Date: 28-11-25 Ar Gareth Lowe BSc AC/ for and on behalf of: Aston Hughes & Co Chartered Accountants and Statutory Auditors Selby Towers, 29 Princes Drive, Colwyn Bay North Wales, LL29 8PE 13
Income and Endowments From: Donations & Legacies Investment Income Charitable activities Activity based Grants & Contracts Training & Service Provision Rental Income Profit on sale of Fixed Assets Total Incoming resources Resources expended Raising funds Charitable activities Total expenditure Net Income/(expenditure for the year Transfer between Funds Net Movement in Funds for the Year Reconciliation of funds Total funds brought forward Total funds carried forward CENTRE OF SIGN-SIGHT-SOUND Y GANOLFAN ARWUDDO-GOLWG-SAIN STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Note Unrestricted Restricted Fund Fund Total Unrestricted Restricted 2025 Fund Fund 2 3 4 5 7 16 16 1,342 12,181 121,385 102,750 4,615 242,273 50 160,520 160,570 81,703 42,625 124,328 827,218 951,546 : 1,342 12,181 556,850 678,235 : 102,750 4,615 556,850 799,123 50 586,925 747,445 586,925 747,495 (30,075) 51,628 (42,625) - (72,700) 51,628 86,198 913,416 13,498 965,044 1,890 8,237 112,614 91,682 3,780 0 218,203 169,882 169,882 48,321 30,213 78,534 748,684 827,218 : 676,429 676,429 630,446 630,446 45,983 (30,213) 15,770 70,428 86,198 14 Total 2024 1,890 8,237 789,043 91,682 3,780 894,632 800,328 800,328 94,304 94,304 819,112 913,416
FIXED ASSETS Tangible Assets CURRENT ASSETS Stocks Debtors Cash at bank and in hand CENTRE OF SIGN-SIGHT-SOUND Y GANOLFAN ARWUDDO-GOLWG-SAIN (REGISTRATION NUMBER 02959589) BALANCE SHEET AT 31 MARCH 2025 2025 Note 9 € € 326,984 10 11 2024 349,651 80,192 35,396 561,968 677,556 39,496 89,177 10,198 501,362 600,737 36,972 CREDITORS DUE WITHIN 1 YEAR Due within one year 12 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES 13 638,060 563,765 14 965,044 913,416 CAPITAL AND RESERVES Unrestricted Funds Designated Funds Restricted Funds 16 16 16 631,543 320,002 13,498 965,044 502,882 324,336 86,198 913,416 For the financial year ended 31 March 2025, the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting record and the preparation of accounts. These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. The financial statements were approved by the Board of Trustees on and were signed on its behalf by: Trustee Date: 28-11-25 CARISTENE JONES Trustee ELIZABETH STEELE 15
CENTRE OF SIGN-SIGHT-SOUND Y GANOLFAN ARWUDDO-GOLWG-SAIN STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 Total Note Cash flows from operating activities Net cash income (expenditure) Finance costs Adjustment to cash flows from non cash items Depreciation 9 Working Capital adjustments (Increase)/Decrease in debtors Increase/(Decrease) in creditors Net Cash flow from operating activities Cash flows from investing activities Purchase of Book Stock Costs of Book Sales and Donations Purchase of tangible fixed assets Disposal of tangible fixed assets 11 12 51,628 51,628 23,980 75,608 (25,198) 2,524 52,934 10 10 9 8,985 (1.313) 7,672 Cash flows from financing activities Interest paid Loan repayments : Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents brought forward Cash and cash equivalents carried forward 15 60,606 501,362 561,968 16 Total 2024 94,304 3,427 97,731 26,835 124,566 66,504 5,051 196,121 (89,177) (9,299) (98,476) (3,427) (87,646) (91,073) 6,572 494,790 501,362
CENTRE OFSIGN-SIGHT-SIGHT-SOUND Y GANOLFAN ARWYDDO-GOLWG-SAIN NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 1 ACCOUNTING POLICIES a. Charity Status The charity is a charity limited by guarantee incorporated in England and Wales and consequently does not have a share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation. The registered office address is provided on the company information page. b. Accounting convention The financial statements have been prepared in accordance with Accounting and Reporting by Charities Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland Centre of Sign Sight Sound meets the definition of a public benefit entity under FRS 102. Assets and liabilities policy inly recognised at historical cost or transaction value unless otherwise stated in the relevant accounting c. Going Concern The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity. d. Fixed Assets All Fixed Assets apart from those purchased by specific fundraising projects are capitalised at cost. Assets below £500 are not capitalised. Depreciation has been calculated at a rate suitable for writing off the assets of the company over their useful lives The rate applied has been: Fixtures and fittings Computer equipment Motor vehicles Buildings 15% Straight line 25% Straight line 25% Straight line 2% Straight line e. Donations Income from donations and grants, including capital grants, is included in incoming resources when these are receivable, except as follows: * When donors specify that donations and grants given to the charity must be used in future accounting periods, the income is deferred until those periods. When donors impose conditions that have to be fulfilled before the charity becomes entitled to use such income, the income is deferred and not included in incoming resources until the pre-conditions are met. When donors specify that donations and grants, including capital grants, are for particular restricted purposes, which do not amount to pre-conditions regarding entitlement, this is included in incoming resources of restricted funds when receivable. f. Legacies Income from legacies are included in incoming resources when the organisation becomes legally entitled to the asset and the value recorded can be with sufficient reliability. g. Interest receivable Interest is included when receivable by the charity. 17
CENTRE OFSIGN-SIGHT-SIGHT-SOUND Y GANOLFAN ARWYDDO-GOLWG-SAIN NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (Cont.) h. Operating leases Operating lease rentals are charged to the Income and Expenditure account as incurred. i. Resources expended Resources expended are included in the Statement of Financial Activities on an accruals basis. Certain expenditure is directly attributable to specific activities and has been included in those categories. Where items of expenditure involved more than one cost category the basis of apportionment is as follows: Fundraising Direct Governance Charitable Salaries Managing Director Management Team 90% 90% 10% 10% j. Pension costs The company operates a defined contribution pension scheme. Contributions payable to this scheme are charged to the income and expenditure account in the period to which they relate. These contributions are invested separately from the company's assets. k. debtors Trade debtors are amounts due from customers or funders. A provision for impairment of debtors is made when there is objective evidence that the charity may not be able to collect all the amounts due. I. Cash at bank and in hand Cash and cash equivalents comprise cash on hand and call deposits. m. Stocks Stocks are valued at cost, after making due allowance for any obsolete and slow moving items. The books are distributed free to schools to help teach BSL to children. They are also available for sale as a resource to other people and organisations for this purpose. Cost is calculated on a first in, first out basis. n. Borrowings A mortgage secured on the property with a carrying value of £324,336 (2023: £328,670) was repaid during the year. The finance provider retains a security over the property. o. Unrestricted Funds Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds. p. Restricted Funds Restricted funds are to be used for specific purposes, within the objects of the charity, as laid down by the donor. The objects of the Charity without further specified purpose and are available as general funds. q. Designated Funds Designated funds represent unrestricted funds which have been designated by the directors in furtherance of the general objectives of the charity. 18
CENTRE OFSIGN-SIGHT-SIGHT-SOUND Y GANOLFAN ARWYDDO-GOLWG-SAIN NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (Cont.) 2 DONATIONS AND LEGACIES Donations Gift Aid Reclaimed Membership Income Total 3 GRANTS General Fund Denbighshire County Council Flintshire County Council Gwynedd County Council Ynys Mon County Council BCUHB - Accessible Health Forrester Family Trust Live Well with Hearing Loss Project JobSense EW JobSense WWW WorkingSense National Lottery Community Fund Cael Cymru National Lottery Community Fund Cost of Living Education Officer Total 4 INCOME FROM TRAINING AND SERVICE PROVISION Interpreting ATW support services Training Income Consultations BSL Video Clips Advice and Advocacy Sundry Total 2025 1,277 65 1,342 2025 € 20,365 27,007 10,662 23,351 40,000 121,385 212,816 2483135 45,776 49,080 265 678,235 2025 1,140 57,049 8,925 16,935 1,400 1,694 15,607 102,750 19 2024 1,644 161 85 1,890 2024 20,365 40,585 27,007 2,132 22,525 112,614 213,273 21,445 126,156 177,716 67,623 48,669 21,547 789,043 2024 365 55,528 9,559 16,935 7,280 150 91,682
CENTRE OFSIGN-SIGHT-SIGHT-SOUND Y GANOLFAN ARWYDDO-GOLWG-SAIN NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (Cont.) 5 DIRECT CHARITABLE EXPENDITURE Unrestricted Funds € Restricted Funds Provision of services Salaries Cost of services Office expenditure Depreciation Governance Total 6 52,463 13,190 46,917 23,980 23,970 160,520 517,534 50,422 18,969 : 586,925 6 ANALYSIS OF GOVERNANCE COSTS Unrestricted Funds Restricted Funds Salaries Independent review Accountancy Costs 19,104 4,451 415 23,970 : NET INCOMING (OUTGOING) RESOURCES FOR THE 7 YEAR This is stated after charging: Depreciation Accountancy Operating lease expenditure Independent review Total Unrestricted Restricted 2025 Funds Funds € € € 569,997 63,612 65,886 23,980 23,970 747,445 40,081 6,296 80,615 24,234 18,655 169,882 525,409 27,261 75,176 2,602 - 630,446 Total Unrestricted 2025 Funds Restricted Funds € 19,104 4,451 415 23,970 18,115 19 521 18,655 2025 23,980 415 821 4,451 No trustees received remuneration from the Charity during the year. No travel costs were reimbursed to no trustees in either year Total 2024 € 565,490 33,556 155,791 26,835 18,655 800,328 Total 2024 18,115 19 521 18,655 2024 26,835 521 2,213 19 RELATED PARTY TRANSACTIONS The charity paid Enil (2024: £99,000) to Clecs Media Cyf for the purchase of 100,000 books at cost in the Catrin & Abi series to use in its teaching of BSL in schools. These books were purchased at cost with the right to use and promote Catrin & Abi. Clecs Media Cyf is a company whose directors are also part of the senior management team of the charity. All transactions were approved by the Trustees. 20
CENTRE OFSIGN-SIGHT-SIGHT-SOUND Y GANOLFAN ARWYDDO-GOLWG-SAIN NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (Cont.) 8 STAFF COSTS AND NUMBERS Staff costs were as follows: Salaries Social Security costs Pension costs No employee earned £60,000 or more. The average number of employees during the year was Direct Charitable Activities Management & Administration Total 2025 520,809 42,034 26,257 589,100 2025 15 4 19 2024 516,296 45,482 22,128 583,906 2024 15 4 19 Total amount of key management remuneration and benefits in the year totalled £191,038 (2024: £168,787) PENSION COSTS Defined contribution scheme The company operates a defined contribution pension scheme. The assets of the scheme are held separately 9 TANGIBLE FIXED ASSETS COST At 1 April 2024 Additions Disposals At 31 March 2025 DEPRECIATION At 1 April 2024 Charge for the year Disposals At 31 March 2025 NET BOOK VALUE At 31 March 2024 Land and Buildings Fixtures, Fittings, Equipment 366,719 366,719 42,383 4,334 - 46,717 324,336 119,999 1,313 (12,208) 109,104 94,684 19,646 (12,208) 102,122 25,315 Total 486,718 1,313 (12,208) 475,823 137,067 23,980 (12,208) 148,839 349,651 At 31 March 2025 320,002 6,982 The net book value at 31 March 2025 and 31 March 2024 represents fixed assets used in the relief of people with a Sensory Loss and Disabled people within Wales. 326,984 21
CENTRE OFSIGN-SIGHT-SIGHT-SOUND Y GANOLFAN ARWYDDO-GOLWG-SAIN NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (Cont.) 10 STOCKS Books for resale and distribution There is no significant difference between the replacement cost of the books and their carrying amount. 11 DEBTORS Trade debtors Prepayments & Accrued Income 2025 80,192 2025 14,066 21,330 35,396 2025 2,354 6,704 8,685 21,753 39,496 2025 2024 89,177 12 CREDITORS - due within one year Trade creditors Other Creditors Taxation and Social Security Accruals 13 OPERATING LEASE COMMITMENTS The following operating lease payments are committed to be paid: Expiring Within one year Between one and five years 14 ANALYSIS OF NET ASSETS BETWEEN FUNDS Fund balances at 31 March 2025 are represented by: Fixed assets Current assets Current liabilities Long term liabilities 2024 7,099 3,099 10,198 2024 5,952 3,299 11,281 16,440 36,972 2024 Total 2025 326,984 677,556 39,496 965,044 General Fund 6,982 664,058 39,496 631,544 1,261 3,802 5,063 4,913 6,728 11,641 Designated Property Restricted Fund Funds 320,002 320,002 13,498 13,498 22
CENTRE OFSIGN-SIGHT-SIGHT-SOUND Y GANOLFAN ARWYDDO-GOLWG-SAIN NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (Cont.) 14 ANALYSIS OF NET ASSETS BETWEEN FUNDS Fund balances at 31 March 2024 are represented by: Fixed assets Current assets Current liabilities Long term liabilities 15 Analysis of changes in net debt Total 2025 349,651 600,737 36,972 913,416 At 1 April 2024 501,362 501,362 General Fund 25,315 514,539 36,972 502,882 Cash flows 60,606 60,606 Cash and bank on hand Total 16 FUNDS The income of funds of the charity include restricted funds. Restricted funds Dr Ceinwen Evans Live Well with Hearing Loss Project WorkingSense National Lottery Community Fund Cael Cymru National Lottery Community Fund Cost of Living Children's Education and Training Officer Unrestricted funds General reserve Designated Reserve At 1 April Incoming 2024 Resources 41,157 - 28,672 16,369 : 212,816 248,913 45,776 49,080 265 86,198 502,882 324,336 913,416 556,850 242,273 799,123 Outgoing Resources 27,659 175,120 261,443 42,373 44,160 36,170 586,925 160,570 747,495 23 Designated Property Restricted Fund Funds 324,336 - 324,336 Other - 86,198 • r 86,198 At 31 March 2025 € 561,968 561,968 Transfers 37,696 16,142 19,772 4,920 (35,905) 42,625 (46,959) 4,334 - At 31 March 2025 € 13,498 13,498 631,544 320,002 965,044
CENTRE OFSIGN-SIGHT-SIGHT-SOUND Y GANOLFAN ARWYDDO-GOLWG-SAIN NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (Cont.) 16 FUNDS (Cont.) Restricted funds Dr Ceinwen Evans Live Well with Hearing Loss Project JobSense Ww JobSense EW WorkingSense National Lottery Community Fund Cael National Lottery Community Fund Cost of Children's Education and Training Officer Unrestricted funds General reserve Designated Reserve At 1 April Incoming 2023 Resources € 53,164 213,213 126,156 21,445 177,716 17,264 67,623 48,669 - 70,428 420,014 328,670 819,112 21,547 676,429 218,203 894,632 Outgoing Resources € 12,007 208,760 108,464 149,017 87,490 43,161 21,547 630,446 169,882 800,328 Transfers 4,513 17,692 21,445 27 (18,972) 5,508 30,213 (34,547) 4,334 - At 31 March 2024 41,157 16,369 - 86,198 502,882 324,336 913,416 Purpose of Restricted Funds: Dr Ceinwen Evans - Restricted legacy for the provision of services to children. The expenditure represents the salary of an Education Officer going into primary schools in North Wales to deliver a programme of sensory loss awareness and BSL lessons. The remainder of the project income and costs are included under the Education Live Will with Hearing Loss Project- This is a 2 year project to support people confronting hearing loss. deafness and tinnitus through Hearing Hubs ensuring people with a hearing loss get the help they need. Jobsense West Wales and the Valleys (WWV) - This was a 2 year project through the Welsh Government and Welsh European Funding Office to help people over 25 with vision impairment towards employment. The transfer to general reserves represents the share of overheads allocated to the project. JobSense East Wales (EW) - This was a 3-year project through the Welsh Government and Welsh European Funding Office to help people over 25 with vision impairment towards employment. The transfer to general reserves represents the share of overheads allocated to the project. WorkingSense - This was a 15-month project through the Welsh Government and Shared Prosperity Fund to help people over 25 with a disability towards employment. We are waiting for confirmation that the programme has been extended to 31 March 2026. National Lottery Community Fund - People and Places Funding for Cael Cymru Project to produce 40 accessible videos for History Points of tourist attractions and an online learning platform for the tourist industry to teach deaf awareness. The transfers in represent funding paid in advance over the first 3 years of the project. National Lottery Community Fund - People and Places Funding for develop a bespoke Information, Advice and Assistance service to help people with a sensory loss understand the effects of the cost-of-living crisis where they can contact us in the language or method of their choice to access the type of information that goes beyond translation into explanation in an accessible format. Children's Education and Training Officer - Funding has been received from Gwynt y Môr Community Fund and Clocaenog Forest Wind Farm Fund to support the salary of the officer to deliver 10 sessions teaching BSL to both pupils and teachers in their community areas. 24
CENTRE OFSIGN-SIGHT-SIGHT-SOUND Y GANOLFAN ARWYDDO-GOLWG-SAIN NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (Cont.) General Funds These are the general funds of the charity and are held to meet the requirements and general activities of the charity. Designated Funds The designated property fund represents the value of the freehold property owned by the charity (note 9). This fund was created as the value the property does not form part of the free reserves of the charity. It would take the trustees time to realise these funds and in so doing this would impact on the charity's activities. Previously the fund represented the value of the property less the associated mortgage. Transfer of funds Transfers are when the conditions of the funding being provided have been satisfied and includes where permitted within the grant conditions an amount for full cost recovery. Sufficient resources are believed to be available to enable every fund to be used in accordance with any restriction imposed. 25