2025-03-31-accounts

REPORT AND FINANCIAL STATEMENTS Year ended 31 March 2025

Registered number: 03124204 Registered charity number: 1053184

Contents

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|||| |---|---|---| |Chair’s statement|....................................|4| |Directors’ report|......................................|6| |Key initiatives & progress|................|12| |Achievement & performance|.........|22| |Independent Auditor’s report|.......|25| |Consolidated statement| |of financial activities|............................|28| |Group and company| |balance sheets|........................................|29| |Consolidated cash flow| |statement|..................................................|30| |Notes to the financial| |statements|................................................|31|

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CHAIR’S STATEMENT

Last year I opened my statement reflecting on the election of a new government and expressing optimism that the value of the voluntary sector in its contribution to a just and inclusive society may receive the recognition, financial backing and investment necessary to build on this long-established foundation.

As the year progressed that initial optimism was diminished, not least by the Chancellor’s imposition of a substantial increase in the employer national insurance contributions, costing BID at least £250,000 when other changes are factored in.

Add to that the geopolitical instabilities brought by the incoming Trump administration, war in the Middle East, the continuing Russia Ukraine conflict and the ensuing political necessity of increasing real terms defence expenditure, a substantially different approach to public sector resource allocation was the result. Subsequently, the voluntary sector’s unique contribution to addressing needs within our local communities and helping create a society without inequalities and barriers, remains largely unrecognised at the highest levels.

Against this challenging background, our work to build a society without barriers through delivering services enabling and empowering those who are D/deaf, hard of hearing, sight impaired, deafblind or have other disabilities to live full lives, continues. It is because BID has been prudently directed and managed over many years that, as this report demonstrates, we have developed the necessary expertise to continue to work successfully, whatever challenges the external environment continues to provide, and have achieved many valuable successes over the last year.

This report details our work towards achieving our 2024 – 2027 strategic objectives and notable successes during the year under review including:

• Continuing work with families in Lincolnshire including delivery of inclusive, accessible sports sessions.

• Work with sensory impaired prisoners in Northumberland.

• Working with Public Health Birmingham and other partner organisations to raise awareness of, and address health inequalities experienced by D/deaf people.

• Expansion of our team of in-house British Sign Language interpreters ensuring we are better able to offer reliable, qualified interpreters across a wide range of sectors.

• Building partnerships and working with organisations locally and nationally, including participation in the BSL Alliance, to raise awareness of the needs of our clients, through influencing and bringing about systemic change and reducing inequalities people with sensory impairments experience throughout all aspects of their lives.

Despite these successes, an equal, just and inclusive society remains a distant prospect. People with sensory impairments continue to experience barriers to full societal participation on an almost daily basis. The NHS has still not successfully implemented their Accessible Information Standard, leading to patients with sensory impairments experiencing barriers to receiving treatment, support and management of their health conditions. This is exacerbated by the national shortage of qualified sign language interpreters.

In other sectors such as care homes, a lack of training in communication strategies and support related to hearing loss among care home staff is impacting quality of life for care home residents, 80% of who have a hearing impairment.

• Establishment of an Employment Service in Leeds.

• Continued provision of Information, Advice and Guidance services across all of the regions we operate.

Changes in our education system are seeing children with sensory impairments being directed into mainstream education against the wishes of their parents.

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Chair’s statement

The necessary support mechanisms, including appropriate linguistic and communications support, are simply not in place leading to a less effective education, lack of access to peer support, lack of preparation for the workplace and lifelong consequences.

Beyond this, employment rates amongst those with sensory impairments remain lower than the wider population due to lack of employer awareness of how to facilitate and support people with sensory impairments into work; inaccessible recruitment practices; poor and often inaccessible support from the Department for Work and Pensions; Access to Work delays; and the negative unintended consequences of the Universal Credit regime.

BID Services’ work is far from done and we remain committed to working with our communities, local authorities, health services and employers to break down barriers, ensuring people with sensory impairments do not experience these inequalities and have access to the support, information and opportunities they want and need, when they need them. We will also continue working to raise the profile of our communities, effectively communicating what people with sensory impairments bring to society.

It is with all of this in mind that we work towards achieving our 2024-2027 strategic priorities discussed in this report. We will be doing this in a changing world, Artificial Intelligence (AI), is everywhere and politicians, largely without the necessary knowledge and expertise to assess its impact, tell us AI is the answer to public sector problems. While a useful tool in understanding complex data and increasing organisational efficiencies, it is not and will never be a panacea. To ensure AI is implemented and used effectively and securely within BID, what is necessary is the continuing development of organisational knowledge through shared experiences, effective communication between people, shared expertise and the development of a unique body of tacit knowledge within the organisation.

Our continuing commitment to this is very much at the heart of making BID an excellent place to work and ensuring we remain a strong, sustainable organisation with the resources to continue working with our clients, despite external challenges.

Some of the difficulties experienced by BID have been noted above and while the current year’s financial surplus provides a degree of ongoing security for the future, absorbing the substantial additional employment costs means that investment in staff, organisational infrastructure and maintaining our assets will be more difficult.

Nevertheless, a combination of our highly qualified staff team, the depth of their knowledge and understanding of the people we work with, the leadership provided by our senior management team and the prudent stewardship by our board of trustees gives us confidence for the future.

This is the last report I shall write as Chair of the trustees as my colleague, Matt Collingwood, is to succeed me in the role at the forthcoming Annual General Meeting. Alongside Matt’s expertise as managing director and experience supporting organisations to achieve their potential, Matt has lived with hearing loss all his life. He brings a wealth of experience to the role of Chair and we have every confidence that his energy, commercial knowledge and leadership will ably guide BID through whatever challenges lie ahead.

I will conclude with heartfelt thanks to our staff, volunteers and contractors that work with us; thanks to our senior management team and, finally, thanks to my trustee colleagues who hold ultimate responsibility for the continuing effective stewardship of BID.

Michael Price Chair

That is something that will only result from long term investment in, and the provision of continuing development opportunities for our staff, something which BID has actively pursued for many, many years.

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DIRECTORS’ REPORT

Constitutional and administrative details

Charity Name Charity Registration Number 1053184 Company Registration Number 03124204 Registered Office Deaf Cultural Centre Ladywood Road Birmingham B16 8SZ

BID Services (known as BID)

Board of Trustees

The Directors, who are also trustees of the charity, serving during the year were as follows:

Matthew COLLINGWOOD Sandeep KAUR Sasha LLOYD Andrew MCGEOGHAN (Treasurer) Michael PRICE (Chair) Hannah ANDERSON (appointed 5th December 2024)

The Directors retiring by rotation were M Collingwood, S Lloyd and A McGeoghan. All three agreed to stand for re-election and were reappointed to the Board.

The charitable company maintains management indemnity insurance for its directors and officers at an annual premium of £4,959 (2024: £4,853).

Directors are selected against pre-determined skills criteria designed to ensure that the Board has the necessary knowledge with which to direct BID.

The Board has an establishment of six members with powers of co-option.

Company Secretary

Michael Price

Senior Management Team

Gail Penberthy Chief Executive Ian Laing / Debbie Lang Head of Operations (Job share) Tony Morroll Head of Finance & I.T. Mark O’Dwyer People & Culture Lead Sunita Shirt Head of Business Development & Marketing

Independent Auditors

Bankers

UHY Hacker Young (Birmingham) LLP National Westminster Bank Plc 9-11 Vittoria Street 30a Harborne Road Birmingham Birmingham B1 3ND B15 3AA

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Directors’ report – Constitutional and administrative details

About us

BID Services is a charity which works to remove barriers and deliver services which enable and empower those who are deaf, hard of hearing, sight impaired, deafblind or have other disabilities to live full lives.

We specialise in working with children, young people, adults and their families and carers, who are deaf, hard of hearing, sight impaired, severely sight impaired or have a dual sensory loss. Through delivery of ever evolving services, our staff and volunteers work in partnership with our clients to maximise independence, remove barriers and support clients to make informed choices, ensuring they have access to information, advice, support and activities in the right place, at the right time. We aim to enable and empower our clients to live the lives they choose, access the opportunities which matter to them and achieve their individual goals.

We provide a breadth of specialist services, activities and social opportunities, each shaped by local need and communities. Examples include:

• Information, advice and guidance services of behalf of local authorities.

• Specialist equipment and technology assessments, advice and training.

• British Sign Language interpreting and training.

• Employment support helping people into education, training and employment.

• Housing and benefit related support.

• Social activities and groups enabling people to access peer support, socialise and build friendships.

• Rehabilitation and mobility training supporting those with sight loss to regain or maintain independence and daily living skills.

Our work is funded through local authority and NHS contracts, grants, donations, legacies, fund-raising and commercial activities including our social enterprise, the Signing Tree Venue, offering accessible, high-quality conference and meeting spaces.

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Directors’ report – Constitutional and administrative details

Our vision

A society where everyone, whether they are D/deaf, hard of hearing, sight impaired, deafblind or have other disabilities can live full lives and experience a world without barriers.

Our purpose

Working together to remove barriers and deliver services which enable and empower those who are D/deaf, hard of hearing, sight impaired, deafblind or have other disabilities to live full lives.

Company status

The charity is a company limited by guarantee and as such has no share capital. The company is governed by its Memorandum and Articles of Association, which were revised 18 March 2022 and approved by the Charity Commission on 26 January 2023. The liability of the members as set out in the Memorandum of Association is limited to £1 per member.

Trustee and director induction and trainin g

New directors receive induction training appropriate to the role they are to fulfil. Directors regularly review their training needs. Additional training is provided as and when required, including directors’ responsibilities under charity law.

Or anisational structure g

The Board meets a minimum of 5 times a year and additional meetings are held as required. Day-to-day management of the organisation is delegated to the Chief Executive and her team. Limits to authority are detailed through policies, procedures and a scheme of delegation.

The charity’s main operating base is at the Deaf Cultural Centre in central Birmingham.

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Organisational Objectives

Our vision is to help create a society where everyone, whether they are deaf, including those who identify as Deaf or deaf, hard of hearing, sight impaired, deafblind or have other disabilities can live full lives and experience a world without barriers.

Our strategy focuses on achieving this vision by working to remove barriers and deliver services which enable and empower those of all ages who are deaf, hard of hearing, sight impaired, deafblind or have other disabilities within all aspects of their lives. Following consultation and coproduction activities which took place between 2022 and 2024 and having reflected on our achievements, activities and ever-evolving community needs, we developed our new strategic plan for the period 2024 to 2027. Within this, we set out five key priorities which reflected this, enabling us to respond flexibly to the needs of those we support.

Our priorities as set out in our 2024-2027 strategy are:

A strong and sustainable organisation.

BID – an excellent place to work.

To deliver high quality services that promote independence, financial, physical and mental wellbeing.

To grow and extend the reach and range of our services.

To promote equality, diversity, and inclusion.

During 2024-2025, we worked to embed these priorities across the organisation, break down barriers to employment, leisure opportunities and beyond and continued to deliver and develop high quality, responsive services supporting clients and their families to live healthy, fulfilling and independent lives and achieve the best possible outcomes.

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Acknowledgements

We are extremely grateful to all those who have supported our work over the past year.

We have successfully secured various contracts, grants and donations during the period, which reflects the continued trust placed in our work, and we extend our sincere gratitude to everyone who contributed.

In particular, we recognise and extend our appreciation to the following funders, donors and organisations for their generosity and commitment in support of these projects, which has made a significant difference to the impact we have been able to achieve:

The National Lottery Community Fund

Reaching Communities – Leeds Employment – 3 year project

The Eveson Trust

Youth Activities, Birmingham

Ovingdean Hall Foundation

Awards for All

Youth Club, Birmingham

Chance to Meet, Lincolnshire

Holiday Activities and Food

Sport England (Grant)

Chance to Meet, Lincolnshire

Summer 2024 – Youth Activities, Birmingham Winter 2024 – Youth Activities, Birmingham

Leeds Community Foundation

Digital Skills Projects – Leeds

Warm Spaces / Warm Welcome

Deaf Community and Hardship Fund, Birmingham

Tesco Activity for All

Summer 2024 – Youth Club Birmingham

Warm Welcome (Infant Feeding)

Deaf Parenting Group, Birmingham

The N Smith Charity Settlement

Social Club, Solihull

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Highlights of Achievements & Performance

22,368 hours of interpreting and communication support were provided for those who are deaf/hard of hearing, including patients in NHS hospitals.

17,053 people participated in training, meeting 313 children and young and conferencing events at the Signing Tree Venue. people engaged in our services.

7,899 people accessed our activities, training and services. We supported...

542 1,935 4,459 Deafblind / dual sensory sight / severely sight Deaf / hard of impaired clients. impaired clients. hearing clients.

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5,273 hours of support were donated by 68 volunteers.
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1,213 assessments for individuals with a sight or severe sight impairment were completed, plus 550 rehabilitation and mobility assessments.

956 assessments for individuals who are D/deaf or hard of hearing were completed.

320 assessments for those who are deafblind or 173 people were trained by have dual sensory impairments were completed. us in British Sign Language (BSL). 99 job clubs run by our Employment team, supported 80[people into employment, education or training.]

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KEY INITIATIVES & PROGRESS

A strong and sustainable organisation

The year 2024-2025 marked the first full year of our new strategic priorities and we have been able to deliver strong financial results, with excellent expenditure controls, despite the continued challenging economic environment, and continue to provide a resilient infrastructure enabling stable support for our clients.

• We have continued to work hard to achieve a high level of organisational governance. This has included adapting reporting and governance processes and strengthening our Board of Trustees by maintaining and developing skills and knowledge needed to develop our services and creating a Board with lived experience of sensory impairment and a breadth of skills and expertise.

• Continued to develop and strengthen our infrastructure, improving connectivity internally and externally and ensuring high quality IT infrastructure is in place to support service delivery and management.

• We have successfully expanded our in-house team of interpreters ensuring we are able to continue delivering reliable, high-quality services through our team of qualified and passionate communication professionals and meet growing demand.

• To meet our commitment to supporting staff development and help address the national shortage of interpreters, we have supported trainee interpreters through our Interpreter Training Programme to gain their qualifications and become Registered Sign Language Interpreters.

• We have continued to deliver hybrid service delivery models offering a range of face-to-face and remote options alongside flexible working arrangements, enabling delivery of responsive, flexible and high-quality services to our clients whilst supporting employees to achieve positive work/life balance.

• Through ongoing monitoring and reviewing of delivering models, we have continued to ensure our services operate effectively and efficiently with maximum resource focused on frontline service delivery.

• We have conducted a national survey exploring how our Information, Advice and Guidance services are used and accessed and what people would like to see from these services going forwards. This feedback is informing the development of our services ensuring they meet the needs and preferences of our clients.

• Our Business Development Team continue to work hard to retain existing provisions, secure funding to respond to local and national needs and diversify income, exploring new and innovative opportunities to meet the needs of our local communities.

• We have developed our new Marketing Strategy for 2024-2027 and are meeting planned objectives including ongoing development of our online Information Library, providing accessible resources for clients, families/carers, professionals and communities alongside developing our social media presence, using this as a key channel for storytelling, information sharing and two-way stakeholder engagement.

• We continue to work in collaboration with a range of partners across the organisation in both formal and informal capacities, supporting delivery of high-quality services, expanding our reach, sharing learning with other providers and increasing our impact and influence. Examples include Disability Resource Centre, Focus Birmingham, Touchstone, Feel Good Factor and Association of Blind Asians Leeds.

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Key initiatives & progress

• Our social enterprise, the Signing Tree Venue, had a successful year with the venue hosting more events than ever before with 17,053 people attending training, conferences, events and meetings held at the Signing Tree Venue.

• We maintained recognised accreditations evidencing our high-quality, professional approach to service delivery and organisational governance including Matrix, ASDAN, ISO 14001, ISO 9001, Disability Confident Level 2, CQC and Thrive.

F O R W A R D A I M S

• To build on the success of our Signing Tree Venue team including maximising space utilisation and fostering a reputation for excellence in event delivery.

• Continued focus on client retention within our communication services whilst seeking to expand our services further by growing our team.

• To develop our Business Development Strategy for the next three years with a view to ensuring this continues to support service development and diversification of income.

• To complete the organisation’s migration to MS365/SharePoint and achieve strategic objectives which deliver financial stability, ensuring the ongoing delivery of high-quality services.

• To continue developing our Board of Trustees and ensuring Trustees are embedded in the organisation.

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Key initiatives & progress

BID – an excellent place to work

The first year of our new strategy saw a focus on ensuring our workforce is supported with investment in their health and wellbeing alongside opportunities for professional development.

• Our Health and Wellbeing Champion has continued to share regular hints and tips with all staff in terms of remaining healthy and fit, with topics ranging from the menopause to gambling addictions.

• We have continued to run Wellbeing Seminars once a month for all staff and in the last 12 months topics covered included Alcohol Awareness, Managing Stress, Neurodiversity and Dementia Awareness.

• A particular highlight of the year was the collaboration of all BID staff to produce a healthy cookbook. With staff submitting recipes and helpful nutritious advice, the final cookbook gave a range of culinary delights for all staff – from starters and mains to desserts and cocktails.

• We continue to support the next generation of interpreters, offering placements for students from the University of Wolverhampton and Heriot Watt University.

• In October 2024, the government strengthened the UK approach to dealing with workplace sexual harassment, with the expectation that each organisation is proactive to manage/stop any risk of harassment. We responded by reviewing our Respect at Work Policy to strengthen it, communicating across the organisation the standard we expect all colleagues to adhere to, to create a respectful and inclusive workspace.

• During the year we welcomed 41 new staff to BID Services, in a range of roles and across all our locations. As well as local induction, all new colleagues are invited to attend specific training in safeguarding, good mental health, GDPR/data protection awareness and standards, visual impairment awareness, hard of hearing and deaf awareness.

• Our newly established Wellbeing Steering Group will now help inform what we can offer our staff to ensure their health and wellbeing is actively maintained.

• We recognise that the world is a very busy place, and all our employees are not just valued employees but they have outside lives where sometimes things don’t run smoothly and support is needed. We continue to offer our Employee Assistance Programme, a 24/7 confidential service, which allows all employees to have advice and counselling support at the end of a phone call/interactive chat, day and night, whether the issue is work-related or relates to their outside life.

• We continue to prioritise staff training and development. Our commitment to internal knowledge-sharing was reflected in the 27 in-house training sessions facilitated by our experienced staff, reinforcing a culture of continuous learning and development. A total of 886 training hours were completed through our e-learning platforms, ensuring our team remains informed, confident, and compliant in their roles. We have also continued to support staff to achieve professional qualifications and have supported staff through apprenticeships across many areas of the organisation from marketing to rehabilitation.

• Through our Interpreter Training programme, we have supported trainee interpreters to gain their qualifications and become Registered Sign Language Interpreters. We also continue to develop our passionate in-house team of communication professionals who between them share many years’ experience. Through peer led training, mentoring and opportunities to undertake professional training we have ensured a diverse skill set and ongoing opportunities for shared learning.

• Our Employees Representative Group (ERG) continues to provide a conduit through which all employees are kept informed and consulted on changes and developments across the organisation and can feed into BID Services’ strategic direction, development and service delivery.

• Financial wellbeing is a core element of everyone’s health and wellbeing and we are launching a new benefit which employees can access to support their financial wellbeing, supporting all employees to save regularly and, if needed, have access to loans through a trusted organisation.

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Key initiatives & progress

• Our Lincolnshire Sensory Services has had considerable success building a strong team of volunteers and at year end had 27 volunteers supporting delivery.

• Over the last 18 months, 28 managers have been mental health first aid champion trained, and all staff have had access to mental health training, both as part of their induction and on an ongoing basis.

F O R W A R D A I M S

• To implement our People and Culture Strategy, embedding a culture where everyone is valued and engaged, supported through training, learning and development, supervision and collaborative, two-way engagement practices.

• To develop and embed a comprehensive Wellbeing Strategy, further investing in the health and wellbeing of our workforce, supporting staff within the workplace and their wider lives as appropriate.

• To continue promoting, supporting and celebrating equality, diversity and inclusion, ensuring a workplace where everyone feels involved and included in the organisation and can be themselves at work.

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Key initiatives & progress

To deliver high quality services that promote independence, financial, physical and mental wellbeing

We continue to work to ensure those who are deaf, hard of hearing, sight impaired and those who have a dual sensory loss have access to the information, support and services they want and need, when they need them. Highlights during 2024/25 include:

• Our Lincolnshire team set up a networking event at Boston in August 2024. Over 18 organisations including Healthwatch, Royal Association for Deaf People, How Are You Lincolnshire, Macmillan Cancer Support and Royal National Institute of Blind People had stalls, strengthening our engagement with other providers.

• We continued our work increasing access to health information and services throughout the year. This included a Deaf led cancer workshop in Lincolnshire, a series of health workshops in Leeds and development of online BSL resources focused on the menopause.

• We continued to provide a range of support for citizens across Solihull carrying out care assessments, specialist vision rehabilitation/ mobility training, providing equipment to people with hearing and sight loss to remain independent in their homes and supporting people through information, advice and guidance. This has included holding events throughout the year to increase awareness of sensory impairments and increase citizens’ access to information and support.

• Our services in Birmingham have continued to provide information, advice and guidance and housing related support to the local community. This has made a huge difference to the communities we support. Our Deaf BSL advisors worked directly with citizens to improve their housing situation, support with maximising their income and providing advice on budgeting skills and reducing debt.

• We continued to provide driving theory workshops enabling clients to receive accessible training through our Deaf BSL coach, providing clients with the understanding needed to successfully pass their driving theory tests, subsequently helping increase job opportunities.

• Working closely with our partners in Birmingham, Focus Birmingham and Disability Resource Centre, we have supported citizens to live independent and fulfilled lives. With the huge financial challenges for citizens with rising food costs, utility bills and financial pressures this support has proven crucial.

• Our Building Community Advocacy (BCA) team of experienced and qualified advocates continued providing advocacy across 4 forensic mental health units within Birmingham ensuring people have access to an independent advocate when they need one. BCA undertook a relaunch event to promote advocacy so that patients needing this support are aware of their rights, have a say in their treatment and can make an informed choice.

• We have continued to invest in staff training and development across the organisation including supporting staff to achieve professional qualifications, ensuring delivery of high quality services and helping address skills shortages, for example, through supporting staff through Rehabilitation of Visual Impairment apprenticeships.

• In Kirklees our Sight Kirklees Independent Enabling Service continued to work hard to reduce the waiting list with other regional teams and our partners, Outlookers, sharing skills and expertise to support this activity.

• We have continued to deliver youth services including specific youth programmes in Leeds, Lincolnshire and Birmingham offering term time and holiday activities which provide our members with opportunities to socialise with friends, take part in a range of activities and build confidence. Examples of activities include Lazer Zone, trampolining, Forest School, a talent show, bowling, tennis and more. 313 children and young people accessed services across the organisation.

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Key initiatives & progress

• Our care home in Erdington, home to 7 residents who are deaf or have a dual sensory loss with additional learning disabilities and needs, continues to ensure residents live as independently as possible, accessing community activities and engaging in daily living skills in a comfortable homely setting. Our residents’ families have continued to be fully involved and engage in our family forums, helping to enable BID to provide the highest standards of care and support to residents to live fulfilled and happy lives.

• Through our Care Plus service in Lincolnshire, we continued to support children, young people and adults with sensory impairments to maintain their independence, deal with day-to-day tasks and access opportunities. Care Plus continued to develop with new staff joining the team. We now have several clients who have now been supported for almost 10 years.

• We have successfully re-secured our contract to deliver our full sensory service in Milton Keynes. This commenced on the first of April 2024 and will continue to offer support including hard of hearing groups and hearing aid tubing replacements.

• Providing peer support opportunities is important to BID Services and we have continued to offer a range of opportunities across the organisation including an art group for individuals with visual impairments in Leeds, run by two volunteers who themselves have visual impairments and several support groups in Birmingham including our Deaf Chat and Let’s Chat groups.

• Through well established contract monitoring and reporting mechanisms, working closely with commissioners and proactive coproduction activities, we have ensured contract compliance, continuous improvement and delivery of high quality services across the organisation.

• Across Coventry we continued to provide information, advice and guidance at our weekly drop-in sessions. Our Enablement Officer supported a number of Deaf BSL users throughout the year including Deaf international sign language users, ensuring they have the right level of support and communication support to access services. We have worked with partners including adult social care to provide valuable advice and support around housing, finances and accessing equipment to remain independent at home.

• Within our Northumberland Sensory Services our team has worked hard to bring about changes to how the service is delivered, enabling us to improve waiting lists and increase engagement with the community and local networks.

• Our supported living provision in Birmingham which is fully adapted for the needs of the deaf tenants, has continued to support profoundly deaf individuals towards independent living offering support around their housing and wider needs.

F O R W A R D A I M S

• To continue building on our successes, delivering services which promote the independence, financial, physical and mental wellbeing of those we support, through our contracts and wider activities. This will include exploring opportunities to expand our Employment Service, utilising our experience to meet the needs of those across the country.

• To continue working with our local communities to understand how they want to access our services, how our services can be improved and gaps in provision. Utilising this information, we will continue identifying opportunities to extend our offer, expanding our partnership work and engagement activities to support this.

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Key initiatives & progress

To grow and extend the reach and range of our services

During 2024–2025 we were able to successfully develop our services in different areas of the country with a focus on extending the reach of our services and addressing needs identified by our communities. Working with our communities we explored new ways of working and new opportunities and saw the launch of exciting new projects in Birmingham and Leeds.

• Our communications service has successfully expanded its in-house team of interpreters providing reliable and qualified interpreters, offering services across various sectors.

• Our information, advice and guidance drop ins across Birmingham have proven successful and enabled citizens to engage with our staff within their local communities increasing accessibility.

• We secured 3 years’ Public Health funding as Deep Engagement Partners to address health inequalities impacting those who are deaf or hard of hearing and are working closely to Public Health Birmingham to explore a range of issues and increase awareness and understanding of various health topics across Birmingham.

• We launched our new parenting group in Birmingham and have been working with Birmingham City Council commissioned services and organisations such as Flourish to deliver information and support beneficial to parents with young children where either the parent or child(ren) are deaf or hard of hearing.

• In January 2025, with 3 years’ Fairer Futures Fund funding we launched activities focused on transitions, mental health and wellbeing for those aged 5-18 years old in Birmingham.

• Our Leeds Sensory Services opened 4 new community-based information, advice and guidance provisions across the city including in Pudsey, Crossgate and Woodhouse, increasing access to our services and local presence.

• Within Northumberland we expanded our reach and are now supporting clients in prisons in the region.

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Key initiatives & progress

• We ran a national information, advice and guidance survey to gain a greater understanding of how and why clients are accessing our information, advice and guidance services, how they would like to access these in future and how we can improve our services going forwards. This data is being used to inform service development across the organisation.

• Following a successful application to The National Lottery Community Fund, we launched a new Employment Service in Leeds. This model builds on experience and success in Birmingham and will support those who are deaf, hard of hearing, sight impaired or deafblind in accessing education, training or employment.

• We have continued to deliver grant funded Hearing Aid Clinics across Cumbria which have enabled people to access hearing aid maintenance support at locations closer to their homes within a timely manner whilst helping the local NHS Audiology Team by reducing their waiting list, enabling them to focus on diagnostics and rehabilitation services. We had over 2,000 attendees in 2024/25.

• Our Chance to Meet youth provision in Lincolnshire has worked hard to engage new members and has welcomed new families including those who have moved to the UK from Eastern Europe. We now also have a higher percentage of families who use BSL joining us in the south of the county. Offering new activities and new regular sessions such as Yoga and Tennis has helped to increase our reach.

• In Leeds we also successfully launched a new Befriending service primarily targeting working age individuals and elders with vision and dual sensory loss who are socially isolated, lonely, experiencing reduced mobility, and/or have difficulty accessing IT and social networks, and general facilities. The service provides regular contact via telephone conversations, and home visits with the aim of reducing social isolation and promoting mental health and wellbeing. This will work alongside our counselling service in Leeds which launched in January offering support to those who have been newly diagnosed individuals with sight loss.

F O R W A R D A I M S

• We will continue developing our local services in line with local need and priorities, adding value to contracted services by exploring local and national funding opportunities and partnerships.

• We will continue to look for opportunities to support those with sensory impairments to access and progress within employment and continue expanding the range and geographical reach of our employment, training and education services across England.

• Our communication service will continue expanding the services it is able to offer by further growing our interpreting team.

• We will utilise learning from stakeholder feedback to inform future service development and undertake further area specific surveys to better understand client preferences and need.

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Key initiatives & progress

To promote equality, diversity, and inclusion

During the year we have continued to work towards our vision of a society where everyone can live full lives and experience a world without barriers. To support this, across the country we have taken steps internally to ensure our services are inclusive and meet the diverse needs of the communities we serve and that we are delivering services to help break down and address barriers. We have also continued to work with organisations across England to increase awareness and understanding around sensory impairments, helping to create more inclusive communities and services.

• Our Training team delivered a varied year of training including Signature accredited BSL courses, a new Introduction to BSL course and Deaf awareness training to enhance workforce skills and promote inclusive workplaces.

• Across many of our contracted services we have delivered Deaf awareness sessions and events helping to ensure deaf citizens receive a positive experience when engaging with wider services and ensuring that these are accessible and supportive. This has included sessions with other professional teams such as Westmorland & Furness Council and Cumberland Council, sessions with organisations across Birmingham and in Lincolnshire with the NHS Sleaford Learning and Development team which saw 15 staff members attend with very positive feedback including:

“I thought the training was brilliant. It was very insightful gaining an understanding of different types of resources for people [...] It was good that they had leaflets to share out which I can keep in mind going forward. By listening to personal experiences this has allowed me to be more understanding, and open-minded. I feel that I take this information back to my team to allow us to be more aware and supportive, whether this be in a work capacity, or in our personal lives.”

• The communication service has successfully expanded its in-house team of interpreters increasing our capacity and ability to respond to demand across various sectors enabling individuals to access communication support appropriate to their needs.

• Our communication service continues to meet a breadth of communication support needs, delivering bespoke services in a variety of settings, both face-to-face and remote, and across a large spectrum of preferred communication support. It provides interpreting services on behalf of the NHS and local authorities, and we have successfully secured/resecured places on interpreting frameworks maximising opportunities to expand the breadth of our provision.

• We continued our collaboration with partners, My Menopause Centre, with the development of a series of online resources aimed at those who are deaf or hard of hearing. These focus on menopause and aim to increase awareness and understanding around topics related to the menopause from treatments and symptoms to healthy eating and sleep. This project has also been supported by the University of Wolverhampton, who have been researching deaf women’s access to information and support around the menopause, and Holland & Barrett.

• Within our Birmingham and Leeds Employment Services, our Stakeholder Engagement Officer and Employment Coaches have worked with a large number of employers to support with accessibility for those who are deaf, hard of hearing, sight impaired and pan disability, ensuring clients to have opportunities to apply for jobs in an accessible way, and that employers understand Access To Work and how recruiting people with disabilities can enhance and improve their workforce and make a positive change.

20

Key initiatives & progress

• We supported 17 learners through our BSL International course, providing opportunities for those who use an international sign language or who have no formal sign language to develop BSL skills up to Level 2 whilst also increasing their access to wider services, information and services, addressing isolation and increasing independence.

• We have continued to engage with local authorities and other commissioning bodies across the country, sharing best practices and experience to inform service development and increase understanding of the needs of, and barriers experienced by, our clients, helping ensure those with sensory impairments receive quality support which meets their needs and is appropriate to their access needs and communication preferences.

• We have continued to participate in the BSL Alliance, working with other providers across the country to progress the Alliance’s priority areas; interpreting and translation, early years, BSL teaching and health and care.

• Across the organisation we have continued to work in partnership with a range of organisations such as Feel Good Factor and the Association of Blind Asians Leeds, to maximise reach and accessibility of our services.

• Within Birmingham, our Community Trainer has been providing digital skills training to citizens increasing digital confidence and access to information and services.

F O R W A R D A I M S

• To continue raising awareness of sensory impairments and how to create inclusive services and spaces across all sectors including developing our training options to increase awareness of BSL and Deaf culture amongst the general public.

• To increase the profile of those with sensory impairments, shining a light on the strengths, insight and experience people with sensory impairments bring to workplaces, communities and wider society.

• To build our pool of in-house and external interpreters, helping to address the national shortage.

• To build on the success of our Information Library, increasing the number and range of resources available to clients, families, professionals and communities.

21

ACHIEVEMENT & PERFORMANCE

Public benefit

Pay Policy for Senior Staff

As reported above, BID has delivered its products and services with public benefit at the fore of all it does. The trustees confirm that they have reviewed and considered the Charity Commission’s guidance on public benefit and have taken it into account when considering the charity’s activities and future plans.

Key Performance Indications

Payroll costs represent a substantial portion of operating costs and their continuing control is crucial to the financial wellbeing of the organisation.

The directors consider that the Board of directors, who are the charity’s trustees, and the senior management team are the key groups of people who determine strategy, direct, control and operate the charity on a day-to-day basis.

The senior management team during the year in question is as previously listed in this document. Their remuneration is reviewed by the executive group of the Board who use benchmarking against comparable charities along with an assessment of market rates and consideration of performance.

Risk Management

• Wages as a percentage of incoming resources is 58.9% (2024: 61.1%)

Growing income from commercial trading as a proportion of turnover and growing income from grants and donations as a proportion of turnover is a strategic objective in order to better balance the risk associated with current income distribution.

• Commercial trading income as a percentage of incoming resources is 3.8% (2024: 3.0%)

• Donations and legacies as a percentage of incoming resources is 6.9% (2024: 7.4%)

The Board has changed and expanded how risks are reported, so that it is more aware of the changing situation and can carry out its risk management responsibilities from a more informed and nuanced perspective. In addition, it has formalised a number of items that require regular review by the Board.

Income diversification continues to be at the forefront of BID’s strategy, and the trustees continue to respond to the economic uncertainty by increasing the general fund (where possible), closely monitoring the financial performance of all activities and assessing any project requiring capital expenditure.

Deaf Cultural Centre

The brief of the Deaf Cultural Centre is to provide a space where the uniqueness of deaf culture is celebrated and to raise its profile.

Due to the level of reserves and cash balances held and contractual basis of most of our income streams we are well placed to continue operating. See accounting policy titled Going Concern for further details.

22

Achievement & performance

Financial Review

Net incoming funds for the year amounted to £253,253 compared to £182,975 last year. After transfers between funds, the general unrestricted fund increased to £2,866,238.

Notes to the accounts show clearly the adjustments required under FRS 102 in the recognition of pension deficit recovery liabilities. Pension scheme deficits remain of considerable concern but the trustees are keen to maintain a sensible balance between longer-term liabilities and costs, and the need to maintain the schemes as a key part of our employee reward package.

The organisation’s financial position will provide a satisfactory foundation to respond to both the uncertain economic post-election landscape and other challenges and opportunities. The focus of future planning is principally about business development alongside long-term sustainability in an environment that is expected to be far from favourable to organisations like ourselves.

Investment Policy and Performance

Taking account of the changing economic conditions, along with forecast demands on resources, the trustees have decided to continue their policy of keeping reserves in cash or near cash. A risk averse view of financial institutions has been maintained and this, while limiting overall returns, means that our exposure to loss of funds is limited. The trustees continue to review this policy.

Reserves Policy

The trustees have given careful consideration to the charity’s reserves policy and regularly review the reserves we need to maintain current services and safeguard future programmes. As well as funding the day-to-day operation of the charity, and allowing the investment needed to maintain the business infrastructure, the reserves allow us to support people by responding proactively to opportunities as they become available.

Continuing assessment of the current economic and political situation, recognition of risks to contract provision, exposure to low investment returns manifesting themselves through defined benefit scheme recovery payments along with working and risk capital requirements when combined, result in a significantly increased risk profile. On this basis the charity has determined that it wants to retain a general reserve of at least £2 million, which would represent around 6 months of operating expenditure.

The charity’s free reserves (general unrestricted reserves not represented by fixed assets and net of the pension liability) at 31 March 2025 are £1,268,429. We continue to review operating expenditure levels, grow trading revenues, and aim to successfully gain and manage contracts to deliver increased surpluses and increase general reserves.

23

Achievement & performance

Directors’ responsibilities

The directors (who are also trustees of BID Services for the purposes of charity law) are responsible for preparing the Directors’ Report including the Strategic Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepting Accounting Practice).

Company law requires the directors to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and the group and of the incoming resources and application of resources, including the income and expenditure, of the charitable company and the group for that period. In preparing those financial statements, the directors are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP 2019;

• 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 and the group will continue in operation.

The directors are responsible for keeping adequate 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 hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the directors are aware:

• there is no relevant audit information of which the charitable company’s auditors are unaware; and

• the directors have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

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

Approved by the Board and signed on its behalf by:

Michael Price, Director 02 October 2025

24

Independent Auditor’s report to the members and trustees of BID Services

Opinion

We have audited the financial statements of BID Services (“the parent charitable company”) and its subsidiaries (“the group”) for the year ended 31 March 2025 which comprise the group Statement of Financial Activities, the group and parent charitable company Balance Sheets, the group Statement of Cash Flows and the related notes to the financial statements, including a summary of 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:

• give a true and fair view of the state of the group’s and of the parent charitable company’s affairs as at 31 March 2025 and of the group’s incoming resources and application of resources, including its income and expenditure for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

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 and the parent charitable company in accordance with the ethical requirements 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 directors’ 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 group and parent charitable company’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.

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

Other information

The other information comprises the information included in the directors’ annual report, other than the financial statements and our auditor’s report thereon. The directors are responsible for the other information contained within the annual report. 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 course of 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 the audit:

• the information given in the Directors’ Report (incorporating the strategic report) for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• the strategic report and the Directors’ Report have been prepared in accordance with applicable legal requirements.

25

Independent auditor’s report to the members and trustees of BID Services

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent charitable company and its environment obtained in the course of the audit, we have not identified any material misstatements in the strategic report and the Directors’ Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

• adequate accounting records have not been kept by the parent charitable company, or returns adequate for our audit have not been received from branches not visited by us; or

• the parent charitable company financial statements are not in agreement with the accounting records and returns; or

• certain disclosures of directors’ remuneration specified by law are not made; or

• we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the directors’ responsibilities statement, the directors (who are also the trustees of the charitable company for the purposes of charity 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 directors 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 directors are responsible for assessing the group’s and the parent 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 directors either intend to liquidate the group or the parent 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

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.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud are detailed below:

Our assessment focussed on key laws and regulations the group and parent charitable company has to comply with and areas of the financial statements we assessed as being more susceptible to misstatement. These key laws and regulations included but were not limited to compliance with the Companies Act 2006, Charities Act 2011, taxation legislation, data protection, anti-bribery and employment legislation.

We are not responsible for preventing irregularities, including fraud. Our approach to detecting irregularities including fraud included, but was not limited to, the following:

• obtaining an understanding of the legal and regulatory framework applicable to the group and parent charitable company and how the group and parent charitable company are complying with that framework, including agreement of financial statement disclosures to underlying documentation and other evidence;

26

Independent auditor’s report to the members and trustees of BID Services

• obtaining an understanding of the group and parent charitable company’s control environment and how the group and parent charitable company have applied relevant control procedures, through discussions with directors and other management and by performing walkthrough testing over key areas;

• obtaining an understanding of the group and parent charitable company’s risk assessment process, including the risk of fraud;

• reviewing meeting minutes of those charged with governance throughout the year; and

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. 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, for our audit work, for this report, or for the opinions we have formed.

• performing audit testing to address the risk of management override of controls, including testing journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for bias.

Whilst considering how our audit work addressed the detection of irregularities, we also considered the likelihood of detection of fraud based on our approach. Irregularities arising from fraud are inherently more difficult to detect than those arising from error.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

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

Malcolm Winston (Senior Statutory Auditor)

For and on behalf of:

UHY Hacker Young (Birmingham) LLP Statutory Auditors

9-11 Vittoria Street, Birmingham, B1 3ND

Date: 2 October 2025

27

BID Services

Consolidated Statement of Financial Activities for the year ended 31 March 2025

(Including Income and Expenditure Account)

Income from: Donations and capitalgrants Income from charitable activities: Contract service income andgrants Income from other trading activities: Commercial tradingoperations Investment income Total income Expenditure on: Costs of raising funds: Commercial tradingoperations Costs ofgeneratingvoluntaryincome Expenditure on charitable activities: Contract service income andgrants Other resources expended Interest and other fnance costs Total Net income / (expenditure) Transfers between funds Other recognised gains and losses Actuarial (losses) / gains on defned beneftpension schemes Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward	Note 2 4 5 3 5 6 6 16 26 16 16	Unrestricted funds	Designated funds	Restricted funds £ 452,890 – – – 452,890 – – 384,641 – – 384,641 68,249 – 68,249 742,508 810,757	Total 2025 £ 455,032 5,818,053 249,329 50,704 6,573,118 99,666 94,370 6,074,829 – – 6,268,865 304,253 (51,000) 253,253 6,076,489 6,329,742	Total 2024
		£	£			£
		2,142	–			441,814
		5,818,053	–			5,304,965
		249,329	–			178,026
		50,704	–			24,047
		6,120,228	–			5,948,852
		99,666	–			119,824
		94,370	–			54,891
		5,613,748	76,440			5,601,077
		–	–			41,085
		–	–			–
		5,807,784	76,440			5,816,877
		312,444	(76,440)			131,975
		(51,000)	–			51,000
		261,444	(76,440)			182,975
		2,604,794	2,729,187			5,893,514
		2,866,238	2,652,747			6,076,489

All amounts above are derived from continuing operations and the charitable company has no recognised gains or losses other than those passing through the Statement of Financial Activities and hence no separate statement of total recognised gains and losses is presented.

The notes on pages 31 to 55 form part of these financial statements.

28

BID Services

Group and Company Balance Sheet as at the year ended 31 March 2025

Fixed assets Tangible assets Investment in subsidiaryundertakings Current assets Stocks Debtors Cash at bank and in hand Creditors: Amounts fallingdue within oneyear Net current assets Total assets less current liabilities Net assets excluding pension scheme liability Defned beneft pension scheme liability Total Net Assets The funds of the charity: Restricted funds Unrestricted income fund General funds –general –pension fund Designated funds Total funds	Note 10 11 12 13 14 15 16 17 17 17	Group 2025 2024 £ £ 4,044,287 4,149,288 – – 4,044,287 4,149,288 20,209 15,505 942,380 883,227 2,101,393 1,759,980 3,063,982 2,658,712 (568,527) (480,511) 2,495,455 2,178,201 6,539,742 6,327,489 6,539,742 6,327,489 (210,000) (251,000) 6,329,742 6,076,489 810,757 742,508 3,076,238 2,855,794 (210,000) (251,000) 2,652,747 2,729,187 6,329,742 6,076,489	Company	Company
		2025 £ 4,044,287 – 4,044,287 20,209 942,380 2,101,393 3,063,982 (568,527) 2,495,455 6,539,742 6,539,742 (210,000) 6,329,742 810,757 3,076,238 (210,000) 2,652,747 6,329,742	2025 £ 4,009,890 10,000 4,019,890 17,262 1,035,246 1,992,042 3,044,550 (524,896) 2,519,654 6,539,544 6,539,544 (210,000) 6,329,544 810,757 3,076,040 (210,000) 2,652,747 6,329,544
				2024
				£
				4,110,415
				10,000
				4,120,415
				13,829
				971,766
				1,683,589
				2,669,184
				(462,308)
				2,206,876
				6,327,291
				6,327,291
				(251,000)
				6,076,291
				742,508
				2,855,596
				(251,000)
				2,729,187
				6,076,291

The financial statements on pages 28 to 55 were approved by the Board of Directors and authorised for issue on 02 October 2025 and signed on their behalf by:

Michael Price, Chair

29

BID Services

Statement of cash flows for the year ended 31 March 2025

Cash flows from operatingactivities	Note		2025 £	2024 £
Net cashprovided byoperatingactivities	22		349,895	83,537
Cash flows from investingactivities	23		(8,482)	170,889
Cash flows from financingactivities	24		–	–
Change in cash and cash equivalents in the reporting period			341,413	(6,154)
Cash and cash equivalents at 1 April	25		1,759,980	1,596,697
Cash and cash equivalents at 31 March	25		2,101,393	1,759,980

30

BID Services

Notes to the financial statements for the year ended 31 March 2025

1. Statement of Accounting Policies

The financial statements have been prepared in accordance with applicable Accounting Standards in the United Kingdom. A summary of the more important policies is set out below.

General information and basis of preparation

BID Services is a charitable company limited by guarantee in the United Kingdom. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the charity information on page 5 of these financial statements. The nature of the charity’s operations and principal activities are to work in partnership with people with a sensory impairment, as well as those with a physical disability or mental health problems. Working with children, young people and adults and their families and carers to make a positive difference by providing innovative services that empower those people to control their own lives.

The charity constitutes a public benefit entity as defined by FRS 102. 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) effective from 1 January 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practice.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency of the charity and rounded to the nearest pound.

Basis of consolidation

The group financial statements consolidate those of the charity and its wholly owned subsidiary undertaking drawn up to 31 March 2025. The results of the charity’s subsidiary, Deaf Cultural Centre (Trading) Limited, have been incorporated on a line by line basis.

A separate Statement of Financial Activities and Income and Expenditure Account for the Charity has not been presented because the Charity has taken advantage of the exemption afforded by section 408 of the Companies Act 2006.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

31

Notes to the financial statements

Income recognition

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained, then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.

No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102).

Income from grants is recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.

Investment income is earned through holding assets for investment purposes such as shares and property. It includes bank interest. Interest income is recognised using the effective interest method.

Expenditure recognition

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:

• Costs of raising funds includes the expenses of the commercial trading operation and those associated with fundraising activities, including personnel costs;

• Expenditure on charitable activities includes all direct expenditure in relation to the delivery of both contract services and operations for which it receives funding from grants and trusts; and

• Other expenditure represents those items not falling into the categories above.

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

Support costs allocation

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, and administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity.

Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources. Premises overheads have been allocated using the calculated surface area utilised/occupied, and other overheads have been allocated on the basis of full-time equivalent staff or units of I.T. equipment accordingly.

Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities. The analysis of these costs is included in note 7.

32

Notes to the financial statements

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended, with a capitalisation limit of £250.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows;

Freehold buildings: over 50 years. Fixtures and fittings: over 3-10 years. Leasehold land and buildings: over 50 years. Motor vehicles: over 4 years. Plant and machinery: over 3-5 years.

Investments

Investments in subsidiaries are measured at cost less impairment.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset’s cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Leases

Assets acquired under finance leases are capitalised and depreciated over the shorter of the lease term and the expected useful life of the asset. Minimum lease payments are apportioned between the finance charge and the reduction of the outstanding lease liability using the effective interest method. The related obligations, net of future finance charges, are included in creditors. Rentals payable and receivable under operating leases are charged to the SoFA on a straight line basis over the period of the lease.

Employee benefits

When employees have rendered service to the charity, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service. The charity operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable. It also operated a defined benefit plan and two multi-employer defined benefit schemes for the benefit of its employees. A liability for the charity’s obligations under the plan is recognised net of plan assets. The net change in the net defined benefit liability is recognised as the cost of the defined benefit plan during the period. Pension plan assets are measured at fair value and the defined benefit obligation is measured on an actuarial basis using the projected unit method. Actuarial valuations are obtained at least triennially and are updated at each balance sheet date.

33

Notes to the financial statements

Tax

The charitable company meets the definition of charity within the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

Going concern

At the time of signing the accounts, the Trustees have considered the going concern position and judge that the charity will continue to operate for a period of at least 12 months from the date of signing these accounts due to the level of funding already secured with its key partners. At the balance sheet date the charity held significant cash balances. The charity has reserves which are sufficient to absorb short-term in-period deficits if required.

The financial forecasts prepared by the executive team show that the charity will be able to operate within the facilities available to it. On that basis the Trustees have prepared these financial statements on a going concern basis.

Financial instruments

The Group only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Key estimates and areas of judgement

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Critical accounting estimates and assumptions:

The Group only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

The present value of the Local Government Pension Schemes defined benefit liabilities depends on a number of factors that are determined on an actuarial basis using a variety of assumptions. The assumptions used in determining the net cost or income for pensions include the discount rates. Any changes in these assumptions (which are disclosed in note 26) will impact the carrying amount of the pension liabilities. Furthermore, a roll forward approach which projects results from the latest full actuarial valuations performed has been used by the actuaries in valuing the pension liabilities at 31 March 2025. Any differences between the figures derived from the roll forward approach and a full actuarial valuation would impact on the carrying amount of the pension liabilities.

34

Notes to the financial statements

2. Voluntary income

Grants, donations and other income Donations Grants Heart of England Inclusive Communities – Birmingham community projects National Lottery – Leeds Employment National Lottery – Birmingham Employment Birmingham – community projects Birmingham – Ladywood NNS Birmingham – Youthprojects Lincoln – Youth activities (Chance to Meet) Leeds – Digital inclusion & employment Other Grants	Unrestricted Funds £ 2,142 – – – – – – – – – 2,142	Designated Funds £ – – – – – – – – – – –	Restricted Funds £ – 74,978 86,775 – 49,053 36,954 78,957 37,038 – 89,135 452,890	Total 2025 £ 2,142 74,978 86,775 – 49,053 36,954 78,957 37,038 – 89,135 455,032	Total 2024
					£
					922
					16,930
					–
					149,108
					30,530
					40,963
					20,788
					6,109
					39,121
					133,660
					441,814

The income from grants, donations and other sources was £455,032 (2024: £441,814) of which £2,142 (2024: £4,604) was attributable to unrestricted funds, £Nil (2024: £Nil) was attributable to designated funds and £452,890 (2024: £437,210) was attributable to restricted funds.

3. Investment income

Interest earned	Unrestricted Funds £ 50,704 50,704	Restricted Funds £ – –	Total 2025 £ 50,704 50,704	Total 2024
				£
				24,047
				24,047

Investment income was £50,704 (2024: £24,047) of which £50,704 (2024: £24,047) was attributable to unrestricted funds and £Nil (2024: £Nil) was attributable to restricted funds.

35

Notes to the financial statements

4. Incoming resources from charitable activities

Communityservices Residential services Public education development and research	Unrestricted Funds £ 4,893,758 834,108 90,187 5,818,053	Restricted Funds £ – – – –	Total 2025 £ 4,893,758 834,108 90,187 5,818,053	Total 2024
				£
				4,535,266
				701,265
				68,434
				5,304,965

Incoming resources from charitable activities was £5,818,053 (2024: £5,304,965) of which £5,818,053 (2024: £5,304,965) was attributable to unrestricted funds and £Nil (2024: £Nil) was attributable to restricted funds.

5. Trading operations

The charitable company owns 100% of the share capital of Deaf Cultural Centre (Trading) Limited which provides catering and conference facilities. During the year, Deaf Cultural Centre (Trading) Limited made sales of £57,785 (2024: £56,844) to the parent company and recharges of, £149,663 (2024: £115,047).

Deaf Cultural Centre (Trading) Limited Turnover Cost of sales Grossproft Administrative expenses Operating proft / (loss) Tax onproft on ordinaryactivities Retained in subsidiary The assets and liabilities of the subsidiary at 31 March were: Tangible assets Net current assets Total assets less current liabilities Aggregate share capital and reserves	2025 £ 307,115 (51,100) 256,015 (256,015) – – – 34,397 (24,199) 10,198 10,198	2024
		£
		234,870
		(37,549)
		197,321
		(197,321)
		–
		–
		–
		38,873
		(28,675)
		10,198
		10,198

36

Notes to the financial statements

6. Resources expended by charity

Charitable activities Communityservices Residential services Public education development and Research Costs ofgeneratingfunds Other resources expended Total resources expended	Finance Costs £ – – – – – –	Direct Costs £ 4,362,937 796,194 83,988 181,404 – 5,424,523	Support Costs £ 778,479 46,129 7,102 12,632 – 844,342	2025 Total £ 5,141,416 842,323 91,090 194,036 – 6,268,865	2024 Total
					£
					4,755,956
					738,440
					106,681
					174,715
					41,085
					5,816,877

Total resources expended was £6,268,865 (2024: £5,816,877) of which £5,807,784 (2024: £5,383,924) was attributable to unrestricted funds, £76,440 (2024: £76,440) was attributable to designated funds and £384,641 (2024: £356,513) was attributable to restricted funds.

7. Support costs by activity

Facilities Human resources and administration Finance Information Technology	Community Services £ 219,136 285,523 122,706 151,114 778,479	Residential Services £ 434 32,029 8,642 5,024 46,129	Public education development and research £ 1,822 3,169 855 1,256 7,102	Activities for generating funds £ 3,363 4,871 2,008 2,390 12,632	2025 Total £ 224,755 325,592 134,211 159,784 844,342	2024 Total
						£
						207,528
						339,210
						145,542
						167,560
						859,840

Support costs are allocated as follows:

Facilities – surface area utilised / occupied Finance/HR – full time equivalent staff members IT – units of equipment

37

Notes to the financial statements

8. Charitable expenditure

8. Charitable expenditure
Operatingleases rentals Depreciation Feespayable to auditor for: – audit	2025 £ 108,913 164,187 25,200	2024
		£
		111,119
		165,736
		32,400

9. Trustee and staff costs

Staff costs and employee benefits

Staff costs during the year were:

Wages and salaries Social securitycosts Pension costs Agencystaff costs Staff restructuringcosts	2025 £ 3,410,727 284,294 173,958 3,868,979 1,076,938 42,473 4,988,390	2024
		£
		3,163,051
		259,362
		213,699
		3,636,112
		864,306
		343
		4,500,761

Staff restructuring costs comprise:

Headcount; Redundancy payments Severancepayments Other restructuringcosts	2025 £ 13,140 15,883 13,450 42,473	2024
		£
		343
		–
		–
		343

38

Notes to the financial statements

The average number of employees in the year was as follows:

Headcount; Communityservices Education, development and research Activities forgeneratingfunds Governance Support FTE’s; Communityservices Education, development and research Activities forgeneratingfunds Governance Support	2025 113 3 4 2 12 134 78 2 3 1 10 94	2024
		120
		6
		4
		1
		14
		145
		76
		4
		3
		1
		11
		95

The number of employees whose employee benefits (excl. employer pension costs) exceeded £60,000 was:

£60,001-£70,000 £80,001-£90,000	2025 No. 1 1	2024 No.
		1
		1

The key management personnel of the charity comprise the trustees and the senior management team as listed on page 6. The total amount of employee benefits (incl. employer pension contributions) received for their services to the charity was £289,868, being 4.0 FTE (2024: £300,144, 4.0 FTE).

Members of the trustee board and committees do not receive any remuneration for their services. During the year, no directors received travel and subsistence expenses (2024: £Nil).

Charitable funds were used to purchase indemnity insurance for the trustees at a cost of £Nil (2024: £Nil).

39

Notes to the financial statements

10. Tangible fixed assets

Group

Cost At 1 April 2024 Additions At 31 March 2025 Net book value At 31 March 2025 At 31 March 2024 Depreciation At 1 April 2024 Charged inyear At 31 March 2025	Leasehold Land & Buildings £ 4,536,846 – 4,536,846 2,903,553 2,994,290 1,542,556 90,737 1,633,293	Freehold Land & Buildings £ 1,306,410 – 1,306,410 955,103 981,232 325,179 26,128 351,307	Furniture & Equipment £ 272,421 46,554 318,975 164,790 144,910 127,512 26,673 154,185	Computer Equipment £ 126,018 12,632 138,650 20,841 28,856 97,160 20,649 117,809	Total £
					6,241,695
					59,186
					6,300,881
					2,092,407
					164,187
					2,256,594
					4,044,287
					4,149,288

Company

Total cost At 1 April 2024 Additions At 31 March 2025 Net book value At 31 March 2025 At 31 March 2024 Depreciation At 1 April 2024 Charge foryear At 31 March 2025	Leasehold Land & Buildings £ 4,536,846 – 4,536,846 2,903,553 2,994,290 1,542,556 90,737 1,633,293	Freehold Land & Buildings £ 1,306,410 – 1,306,410 955,103 981,232 325,179 26,128 351,307	Furniture & Equipment £ 207,632 46,554 254,186 132,875 106,037 101,596 19,715 121,311	Computer Equipment £ 126,018 9,530 135,548 18,359 28,856 97,160 20,029 117,189	Total £
					6,176,906
					56,084
					6,232,990
					2,066,491
					156,609
					2,223,100
					4,009,890
					4,110,415

40

Notes to the financial statements

11. Investment in subsidiary undertakings

The charitable company owns 100% of the ordinary share capital of Deaf Cultural Centre (Trading) Limited, a company incorporated in the United Kingdom. The shares were acquired at a cost of £10,000. The principal activity of Deaf Cultural Centre (Trading) Limited is the provision of catering services and facilities hire.

The results of the subsidiary undertakings are set out in note 5.

12. Stock

	Group Company	Group Company
	2025 £	2024 2025 2024 £ £ £
Equipment and cateringstocks	20,209	15,505 17,262 13,829

13. Debtors: amounts falling due within one year

		Group	Group		Company	Company
		2025 £	2024 £		2025 £	2024 £
Trade debtors		719,384	768,681		690,821	725,454
Other debtors and accrued income		45,858	448		45,858	448
Prepayments		177,138	114,098		177,138	114,098
Amounts due fromgroupcompany		–	–		121,429	131,766
		942,380	883,227		1,035,246	971,766

41

Notes to the financial statements

14. Creditors: amounts falling due within one year

Trade creditors Taxation & social security Other creditors Accruals Provisions Deferred income	Group 2025 2024 £ £ 201,599 176,998 59,347 62,196 87,816 53,432 151,695 73,291 45,000 40,000 23,070 74,594 568,527 480,511	Company	Company
	2025 £ 201,599 59,347 87,816 151,695 45,000 23,070 568,527	2025 £ 166,562 59,347 79,722 151,195 45,000 23,070 524,896
			2024
			£
			170,365
			53,626
			53,432
			70,291
			40,000
			74,594
			462,308

Deferred Income Deferred income at 1 April Resources deferred in theyear Amounts recognised as income duringtheyear Deferred income at 31 March	Group 2025 2024 £ £ 74,594 69,548 23,070 74,594 (74,594) (69,548) 23,070 74,594	Company	Company
	2025 £ 74,594 23,070 (74,594) 23,070	2025
			2024
		£	£
		74,594	69,548
		23,070	74,594
		(74,594)	(69,548)
		23,070	74,594

Income is deferred when the charitable company may not have unconditional entitlement to the income or when the invoice relates to the delivery of a service and is therefore only recognised to the extent that the charitable company has provided the service.

15. Pension scheme liability – group and company

At 1 April 2024 Movement for theyear At 31 March 2025	£
	251,000
	(41,000)
	210,000

42

Notes to the financial statements

16. Restricted funds

Group and company

Restricted funds Children in Need – Lincoln Youth activities (Chance to Meet) Heart of England – Birmingham Employment projects Heart of England Inclusive Communities – Birmingham community projects Leeds CC – Leeds Youth (Short Breaks) Leeds Hospitals – Health Champion National Lottery – Birmingham Employment National Lottery – Leeds Employment Sport England – Lincoln Youth activities (Chance to Meet) Birmingham – community projects Birmingham – Deaf Elders group Birmingham – Deaf Sports projects Birmingham – Employment projects Birmingham – Ladywood NNS Birmingham – Life Skills activities Birmingham – Menopause Birmingham – Residential Care Birmingham – Volunteer/Befriending projects Birmingham – Yardley NNS Birmingham – Youth projects Birmingham & Solihull Community Groups Birmingham Arts projects Cumbria – hearing-aid drop-ins Leeds – Digital inclusion & employment Leeds – Youth and Older groups Lincoln – Volunteer/Befriending projects Lincoln – Youth activities (Chance to Meet) Lincoln – Youth events Birmingham – misc. projects Cumbria – misc. projects Leeds – misc. projects Milton Keynes – misc. projects Northumberland – misc. projects Capital Appeal B&DTG Company restricted funds Total Group restricted funds	Balance at 1 April 2024 £ 10,000 16,930 – 18,594 26,912 37,552 – 12,711 83,812 44,298 16,929 62,967 45,323 4,366 13,910 53,308 24,994 – 43,565 9,462 7,100 12,307 30,648 23,892 8,211 37,496 1,144 9,900 80 937 4,394 2,119 63,924 14,726 742,508 742,508	Incoming Resources £ – – 74,978 15,486 – – 86,775 – 49,053 – 300 – 36,954 1,237 990 2,965 5,000 26,943 78,957 8,062 – 4,000 – 1,200 – 37,038 75 8,812 2,000 11,362 203 – – 500 452,890 452,890	Resources Expended £ (10,000) (5,643) (31,241) – (14,941) (26,912) (37,552) (38,566) (12,711) – (11,759) (14,766) (41,351) (4,366) (6,600) (15,066) (5,000) (18,620) (47,283) – – (13,640) (3,774) – – (13,815) – (4,000) – (2,051) – – (3,063) (1,921) (384,641) (384,641)	Gains, Losses & Transfers £ – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – –	Balance at 31 March 2025
					£
					–
					11,287
					43,737
					34,080
					11,971
					10,640
					49,223
					(25,855)
					120,154
					44,298
					5,470
					48,201
					40,926
					1,237
					8,300
					41,207
					24,994
					8,323
					75,239
					17,524
					7,100
					2,667
					26,874
					25,092
					8,211
					60,719
					1,219
					14,712
					2,080
					10,248
					4,597
					2,119
					60,861
					13,305
					810,757
					810,757

43

Notes to the financial statements

2024 (Prior year)

Restricted funds Children in Need – Birmingham Youth activities Children in Need – Lincoln Youth activities (Chance to Meet) Heart of England – Birmingham Employment projects Kirklees CC – Youth provision Leeds CC – Leeds Youth (Short Breaks) Leeds Hospitals – Health Champion National Lottery – Birmingham Employment Sport England – Lincoln Youth activities (Chance to Meet) Birmingham – community projects Birmingham – Deaf Elders group Birmingham – Deaf Sports projects Birmingham – Employment projects Birmingham – Ladywood NNS Birmingham – Life Skills activities Birmingham – Menopause Birmingham – Residential Care Birmingham – Volunteer/Befriending projects Birmingham – Youth projects Birmingham & Solihull Community Groups Birmingham Arts projects Cumbria – hearing-aid drop-ins Leeds – Digital inclusion & employment Leeds – Youth and Older groups Lincoln – Volunteer/Befriending projects Lincoln – Youth activities (Chance to Meet) Lincoln – Youth events Birmingham – misc. projects Cumbria – misc. projects Leeds – misc. projects Milton Keynes – misc. projects Northumberland – misc. projects Capital Appeal B&DTG Company restricted funds Total Group restricted funds	Balance at 1 April 2023 £ 10,721 9,750 – 23,619 14,145 69,202 31,877 – 65,210 63,598 16,929 62,967 4,360 6,536 – 43,935 21,212 30,394 1,000 7,100 – – 23,442 3,213 35,636 1,144 30,409 80 1,088 1,560 619 65,420 16,646 661,811 661,811	Incoming Resources £ 16,113 10,000 16,930 – 14,941 – 149,108 12,711 30,530 – – – 40,963 – 13,910 9,373 24,994 20,788 8,462 12,307 39,121 450 4,998 6,109 – 20 – 638 3,244 1,500 – – 437,210 437,210	Resources Expended £ (26,834) (9,750) – (23,619) (10,492) (42,290) (143,433) – (11,929) (19,300) – – – (2,170) – – (21,212) (7,617) – – – – (8,474) – (4,250) – (20,528) – (789) (410) – (1,496) (1,920) (356,513) (356,513)	Gains, Losses & Transfers £ – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – –	Balance at 31 March 2024
					£
					–
					10,000
					16,930
					–
					18,594
					26,912
					37,552
					12,711
					83,812
					44,298
					16,929
					62,967
					45,323
					4,366
					13,910
					53,308
					24,994
					43,565
					9,462
					7,100
					12,307
					39,121
					15,418
					8,211
					37,496
					1,144
					9,900
					80
					937
					4,394
					2,119
					63,924
					14,726
					742,508
					742,508

Purposes of restricted funds

The charity retains a number of restricted funds which are designated by donors or funders for specific purposes. These include support for deaf arts projects, community activities, employment opportunities, accommodation provision, sporting activities, and a range of other charitable activities. In addition, certain funds are held to support the work of affiliated groups and to contribute towards capital projects such as the construction of the Deaf Cultural Centre.

44

Notes to the financial statements

17. Unrestricted funds

2024 (Prior year) Group Designated Business development fund (i) Buildingdevelopment fund (ii) Total designated funds General funds Pension fund Total unrestricted funds Company Designated Business development fund (i) Buildingdevelopment fund (ii) Total designated funds General funds Pension fund Total unrestricted funds Group Designated Business development fund (i) Buildingdevelopment fund (ii) Total designated funds General funds Pension fund Total unrestricted funds Company Designated Business development fund (i) Buildingdevelopment fund (ii) Total designated funds General funds Pension fund Total unrestricted funds	Balance at 1 April 2024 £ 206,269 2,522,918 2,729,187 2,855,794 (251,000) 5,333,981 Balance at 1 April 2024 £ 206,269 2,522,918 2,729,187 2,855,596 (251,000) 5,333,783 Balance at 1 April 2023 £ 206,269 2,599,358 2,805,627 2,641,076 (215,000) 5,231,703 Balance at 1 April 2023 £ 206,269 2,599,358 2,805,627 2,640,878 (215,000) 5,231,505	Incoming Resources £ – – – 6,120,228 – 6,120,228 Incoming Resources £ – – – 6,020,562 – 6,020,562 Incoming Resources £ – – – 5,511,642 – 5,511,642 Incoming Resources £ – – – 5,448,663 – 5,448,663	Resources Expended £ – (76,440) (76,440) (5,899,784) 92,000 (5,884,224) Resources Expended £ – (76,440) (76,440) (5,800,118) 92,000 (5,784,558) Resources Expended £ – (76,440) (76,440) (5,296,924) (4,000) (5,377,364) Resources Expended £ – (76,440) (76,440) (5,233,945) (4,000) (5,314,385)	Gains, Losses & Transfers £ – – – – (51,000) (51,000) Gains, Losses & Transfers £ – – – – (51,000) (51,000) Gains, Losses & Transfers £ – – – – (32,000) (32,000) Gains, Losses & Transfers £ – – – – (32,000) (32,000)	Balance at 31 March 2025
					£
					206,269
					2,446,478
					2,652,747
					3,076,238
					(210,000)
					5,518,985
					Balance at 31 March 2025
					£
					206,269
					2,446,478
					2,652,747
					3,076,040
					(210,000)
					5,518,787
					Balance at 31 March 2024
					£
					206,269
					2,522,918
					2,729,187
					2,855,794
					(251,000)
					5,333,981
					Balance at 31 March 2024
					£
					206,269
					2,522,918
					2,729,187
					2,855,596
					(251,000)
					5,333,783

Purposes of designated funds:

i) To support the organisation in its future organisational development initiatives.

ii) This fund was created to support the construction of the Deaf Cultural Centre. The balance will reduce in line with depreciation of the building.

45

Notes to the financial statements

18. Analysis of group net assets between funds

Fund balances at 31 March 2025 are represented by:

Tangible fxed assets Net current assets Pension scheme liability	Unrestricted Funds £ 1,597,809 1,478,429 (210,000) 2,866,238	Designate Funds £ 2,446,478 206,269 – 2,652,747	Restricted Funds £ – 810,757 – 810,757	Total £
				4,044,287
				2,495,455
				(210,000)
				6,329,742

Fund balances at 31 March 2024 are represented by:

Tangible fxed assets Net current assets Pension scheme liability	Unrestricted Funds £ 1,626,370 1,229,424 (251,000) 2,604,794	Designate Funds £ 2,522,918 206,269 – 2,729,187	Restricted Funds £ – 742,508 – 742,508	Total £
				4,149,288
				2,178,201
				(251,000)
				6,076,489

The net current assets within designated funds and restricted funds are represented by cash at bank.

19. Operating leases commitments (group and company)

Operating leases

At the year end the charitable company has guaranteed minimum lease payments under non-cancellable operating leases as follows:

Amounts due within oneyear Amounts due between one and fveyears Amounts due more than fveyears	Buildings 2025 2024 £ £ 46,458 66,880 9,901 37,639 – – 56,359 104,519	Equipment	Equipment
	2025 £ 46,458 9,901 – 56,359	2025 £ 1,244 1,660 – 2,904
			2024
			£
			1,153
			–
			–
			1,153

46

Notes to the financial statements

20. Financial activities of the charitable company

The financial activities shown in the consolidated statement of financial activities includes those of the company’s wholly owned subsidiary.

A summary of the financial activities undertaken by the parent charitable company is set out below:

		2025 £	2025 £		2024 £
Gross Income		6,473,452			5,885,873
Total expenditure		(6,169,199)			(5,753,898)
Net income for theyear		304,253			131,975
Actuarial (losses) /gains on defined benefitpension schemes		(51,000)			51,000
Net income		253,253			182,975
Total funds brought forward		6,076,291			5,893,316
Total funds carried forward		6,329,544			6,076,291
Represented by:
Unrestricted funds		2,866,040			2,604,596
Designated funds		2,652,747			2,729,187
Restricted funds		810,757			742,508
		6,329,544			6,076,291

21. Tax status

As a charitable company, BID Services, is exempt from tax on income and gains falling within Section 478 of the Taxes Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen within the charitable company. The trading subsidiary has no profits which are subject to taxation under the provisions of the Income and Corporation Taxes Act 2000.

47

Notes to the financial statements

22. Reconciliation of net income to net cash flow from operating activities

from operating activities
Net income for the reporting period (asper the statement of fnancial activities) Adjusted for: Depreciation (note 8) Interest receivable Net valuation changes/contributions Increase in stock Increase in debtors Increase in creditors Net cashprovided byoperatingactivities	2025 £ 304,253 164,187 (50,704) (92,000) (4,704) (59,153) 88,016 349,895	2024 £
		131,975
		165,736
		(24,047)
		87,000
		(357)
		(181,537)
		747
		179,517

23. Cash flows from investing

Interest received Purchase of tangible fxed assets Net cash used in investingactivities	2025 £ 50,704 (59,186) (8,482)	2024 £
		24,047
		(40,281)
		(16,234)

24. Cash flows from financing activities

Repayments of borrowing Interestpaid on loans Cash infows from new borrowing Net cashprovided by/ (used in) fnancingactivities	2025 £ – – – –	2024 £
		–
		–
		–
		–

25. Analysis of cash and cash equivalents

25. Analysis of cash and cash equivalents
Cash in hand and at bank Total cash and cash equivalents	At 31 March 2025 £ 2,101,393 2,101,393	At 31 March 2024 £
		1,759,980
		1,759,980

48

Notes to the financial statements

26. Pensions

Contributions amounting to £Nil were payable to the schemes at 31 March 2025 (2024: £Nil) and are included within other creditors.

Pension costs – Pensions Trust (CARE Scheme)

The company participates in the scheme, a multi-employer scheme which provides benefits to some 36 nonassociated employers. The scheme is a defined benefit scheme in the UK.

It is not possible for the company to obtain sufficient information to enable it to account for the scheme as a defined benefit scheme. Therefore it accounts for the scheme as a defined contribution scheme.

The scheme is subject to the funding legislation outlined in the Pensions Act 2004 which came into force on 30 December 2005. This, together with documents issued by the Pensions Regulator and Technical Actuarial Standards issued by the Financial Reporting Council, set out the framework for funding defined benefit occupational pension schemes in the UK.

The scheme is classified as a ‘last-man standing arrangement’. Therefore the company is potentially liable for other participating employers’ obligations if those employers are unable to meet their share of the scheme deficit following withdrawal from the scheme. Participating employers are legally required to meet their share of the scheme deficit on an annuity purchase basis on withdrawal from the scheme.

A full actuarial valuation for the scheme was carried out at 30 September 2022. This valuation showed assets of £49.6m, liabilities of £57.1m and a deficit of £7.5m. To eliminate this funding shortfall, the Trustee has asked the participating employers to pay additional contributions to the scheme as follows:

Deficit contributions

From 1 April 2024 – 31 March 2027: £1,672,000 per annum (payable monthly and increasing by 3.0% each year on 1st April)

The recovery plan contributions are allocated to each participating employer in line with their estimated share of the scheme liabilities.

Where the scheme is in deficit and where the company has agreed to a deficit funding arrangement the company recognises a liability for this obligation. The amount recognised is the net present value of the deficit reduction contributions payable under the agreement that relates to the deficit. The present value is calculated using the discount rate detailed in these disclosures. The unwinding of the discount rate is recognised as a finance cost.

Present value of provision

	Year Ending 31 March 2025 £	Year Ending 31 March 2024 £	Year Ending 31 March 2023 £
Present value ofprovision	158,793	228,965	316,689

49

Notes to the financial statements – 26. Pensions (continued)

Reconciliation of opening and closing provisions

Provision at start ofyear Unwindingof the discount factor (interest expense) Defcit contributionpaid Remeasurements – impact of anychange in assumptions Remeasurements – amendments to the contribution schedule Provision at end ofyear	Year Ending 31 March 2025 £ 228,965 9,218 (79,491) 101 – 158,793	Year Ending 31 March 2024 £
		316,689
		14,496
		(74,620)
		721
		(28,321)
		228,965

Income and expenditure impact

Interest expense Remeasurements – impact of anychange in assumptions Remeasurements – amendments to the contribution schedule Contributionspaid in respect of future service Costs recognised in income and expenditure account	Year Ending 31 March 2025 £ 9,218 101 – – 9,319	Year Ending 31 March 2024 £
		14,496
		721
		(28,321)
		(26,692)
		(34,450)

Assumptions

Assumptions
	Year Ending 31 March 2025 % per annum	Year Ending 31 March 2024 % per annum	Year Ending 31 March 2023 % per annum
Rate of discount	4.88	4.95	5.18

The discount rates shown above are the equivalent single discount rates which, when used to discount the future recovery plan contributions due, would give the same results as using a full AA corporate bond yield curve to discount the same recovery plan contributions.

Pension costs – Pensions Trust (Growth Plan)

The company participates in the scheme, a multi-employer scheme which provides benefits to some 638 nonassociated participating employers. The scheme is a defined benefit scheme in the UK. It is not possible for the company to obtain sufficient information to enable it to account for the scheme as a defined benefit scheme. Therefore it accounts for the scheme as a defined contribution scheme.

The scheme is subject to the funding legislation outlined in the Pensions Act 2004 which came into force on 30 December 2005. This, together with documents issued by the Pensions Regulator and Technical Actuarial Standards issued by the Financial Reporting Council, set out the framework for funding defined benefit occupational pension schemes in the UK.

50

Notes to the financial statements – 26. Pensions (continued)

Present value of provision

Present value of provision
	Year Ending 31 March 2025 £	Year Ending 31 March 2024 £	Year Ending 31 March 2023 £
Present value ofprovision	51,127	22,228	47,585

The scheme is classified as a ‘last-man standing arrangement’. Therefore the company is potentially liable for other participating employers’ obligations if those employers are unable to meet their share of the scheme deficit following withdrawal from the scheme. Participating employers are legally required to meet their share of the scheme deficit on an annuity purchase basis on withdrawal from the scheme.

A full actuarial valuation for the scheme was carried out at 30 September 2023. This valuation showed assets of £514.9m, liabilities of £531.0m and a deficit of £16.1m. To eliminate this funding shortfall, the Trustee has asked the participating employers to pay additional contributions to the scheme as follows:

Deficit contributions

From 1 April 2025 to 31 March 2028: £2,100,000 per annum

Unless a concession has been agreed with the Trustee the term to 31 March 2028 applies.

Note that the scheme’s previous valuation was carried out with an effective date of 30 September 2020. This valuation showed assets of £800.3m, liabilities of £831.9m and a deficit of £31.6m. To eliminate this funding shortfall, the Trustee asked the participating employers to pay additional contributions to the scheme as follows:

Deficit contributions

From 1 April 2022 to 31 January 2025: £3,312,000 per annum

The recovery plan contributions are allocated to each participating employer in line with their estimated share of the Series 1 and Series 2 scheme liabilities.

Where the scheme is in deficit and where the company has agreed to a deficit funding arrangement the company recognises a liability for this obligation. The amount recognised is the net present value of the deficit reduction contributions payable under the agreement that relates to the deficit. The present value is calculated using the discount rate detailed in these disclosures. The unwinding of the discount rate is recognised as a finance cost.

Reconciliation of opening and closing provisions

Reconciliation of opening and closing provisions
Provision at start ofyear Unwindingof the discount factor (interest expense) Defcit contributionpaid Remeasurements – impact of anychange in assumptions Remeasurements – amendments to the contribution schedule Provision at end ofyear	Year Ending 31 March 2025 £ 22,228 586 (22,661) 324 50,650 51,127	Period Ending 31 March 2024 £
		47,585
		1,821
		(27,194)
		16
		–
		22,228

51

Notes to the financial statements – 26. Pensions (continued)

Income and expenditure impact

Interest expense Remeasurements – impact of anychange in assumptions Remeasurements – amendments to the contribution schedule Contributionspaid in respect of future service Costs recognised in income and expenditure account	Year Ending 31 March 2025 £ 586 324 50,650 – –	Year Ending 31 March 2024 £
		1,821
		16
		–
		(1,727)
		(31,307)

Assumptions

	Year Ending 31 March 2025 % per annum	Year Ending 31 March 2024 % per annum	Year Ending 31 March 2023 % per annum
Rate of discount	4.84	5.31	5.52

The discount rates shown above are the equivalent single discount rates which, when used to discount the future recovery plan contributions due, would give the same results as using a full AA corporate bond yield curve to discount the same recovery plan contributions.

West Midlands Local Government Pension Scheme

The West Midlands Local Government Pension Scheme is a funded defined benefit pension scheme, with the assets held in separate trustee-administered funds. The total contribution made for the year ended 31 March 2025 was £Nil (2024: £Nil) of which employers contributions totalled £Nil (2024: £Nil) and employees contributions totalled £Nil (2024: £Nil). The final contributions were paid into the scheme in March 2023, with settlement and exit from the scheme finalised in September 2023.

Principal Actuarial Assumptions

The major assumptions used by the actuary were:

Pension Increase Rate (CPI) Rate of increase in salaries Discount rate for scheme liabilities Infation assumption (CPI)	At 31 March 2025 % per annum – – – –	At 31 March 2024 % per annum
		–
		–
		–
		–

52

Notes to the financial statements – 26. Pensions (continued)

Life expectancy is based on the Fund’s VitaCurves with improvements in line with the CMI 2021 model, with a 10% weighting of 2021 (and 2020) data, standard smoothing (Sk7), initial adjustment of 0.25% and along-term rate of improvement of 1.5% p.a. for both males and females.

Based on these assumptions, the average future life expectancies at age 65 for the Employer are summarised below:

Assumptions

Assumptions
Longevityat age 65 retiringtoday —Men —Women Longevity at age 65 retiring in 20 years —Men —Women	At 31 March 2025 years – – – –	At 31 March 2024 years
		–
		–
		–
		–

The charity’s share of the assets in the scheme were:

Equityinstruments Bonds Property Cash and other liquid assets Total market value of assets	Fair value at 31 March 2025 £ – – – – –	Fair value at 31 March 2024 £
		–
		–
		–
		–
		–

The actual return on the scheme assets in the year was £Nil (2024: £Nil deficit).

Amounts recognised in the Statement of Financial Activities:

Current service cost Interest income Interest cost Administration expenses Total amount recognised in the SoFA	2025 £ – – – – –	2024 £
		–
		–
		–
		–
		–

53

Notes to the financial statements – 26. Pensions (continued)

Changes in deficit during the year:

Balance at 1 April Movement inyear: —Employer service cost (net of employee contributions) —Employer contributions —Expected return on scheme assets —Interest cost —Administration expenses —Actuarial (gains)/losses —Settlement refund Defcit in the scheme at 31 March	2025 £ – – – – – – – – – –	2024 £
		(153,000)
		–
		–
		–
		–
		–
		–
		62,000
		91,000
		–

Changes in the present value of defined benefit obligations were as follows:

Balance at 1 April Current service cost Interest cost Contributions byschemeparticipants Beneftspaid Actuarial losses/(gains) Asset ceilingadjustment Scheme liabilities at 31 March	2025 £ – – – – – – – –	2024 £
		672,000
		–
		–
		–
		–
		(672,000)
		–
		–

Changes in the fair value of the share of scheme assets:

Balance at 1 April Expected return on scheme assets Actuarial (gains)/losses Contributions byemployer Beneftspaid Contributions byschemeparticipants Administration expenses Settlement refund Fair value of scheme assets at 31 March	2025 £ – – – – – – – – –	2024 £
		825,000
		–
		(734,000)
		–
		–
		–
		–
		(91,000)
		–

54

Notes to the financial statements

27. Related party transactions

In the year, Deaf Cultural Centre (Trading) Limited made sales of £57,785 (2024: £56,845) to the parent company and there was £4,969 (2024: £6,604) owed at the year-end. There were also recharges from the parent company to Deaf Cultural Centre (Trading) Limited of £149,663 (2024: £115,047), with £497 (2024: £212) owed at the yearend.

The inter-group debtor balance, owed by Deaf Cultural Centre (Trading) Limited, at the year-end was £121,429 (2024: £131,766).

28. Third party supported accounts

Included in the Balance Sheet are cash balances of £Nil (2024: £Nil) held in respect of third party supported accounts where BID Services have agreed to take on the payment of support monies under custodian arrangements, in a partnership with Penderels Trust, in relation to Lincolnshire service users. Lincolnshire C.C. pay the required support monies to Penderels Trust at varied time periods, who in turn transfer to BID Services who disburse the support monies to the service providers on behalf of the users, based on service assessment and arrangement. The receipts and payments regarding the TPSA funds are not shown as part of SOFA.

29. Ultimate controlling party

The members of BID Services are trustees and hence BID Services is controlled by the Board of trustees.

55

BID Services

Deaf Cultural Centre, Ladywood Road, Birmingham, B16 8SZ

Tel [phone] Email [e-mail]

www.bid.org.uk

BID Services registered in England Charity No. 1053184. A company limited by guarantee. Registered number 03124204