(formerly known as The Ely Diocesan Association For Deaf People)
Annual Report and Accounts for the year ended 31st March 2022
Registered office: 8 Romsey Terrace, Cambridge, CB1 3NH Company registration number: 03353070 Charity registration number: 1062578
Contents
| Trustees Annual Report | 3 |
|---|---|
| Message from the Chair | 3 |
| Message from the Chief Executive | 3 |
| Objectives, strategy and vision | 4 |
| Performance achievements | 6 |
| Financial performance highlights | 14 |
| Structure, management and responsibilities | 17 |
| Annual Accounts | 20 |
| Independent Auditors’ Report | 20 |
| Statement of Financial Activities | 24 |
| Balance Sheet | 25 |
| Notes to Accounts | 27 |
Trustees
Dr Janie Anderson - Chair Mr Godfrey Palmer - Vice-Chair Mr Brendan Casey (resigned on 10th June 2022) Mr Angus McGuiness (resigned on 31st March 2022) Ms Alison Gelder Mr Fil Kamps Mr Andrew Mell Ms Chalky Wan Ms Alisha-Mary Abbott Ms Tor Docherty
Chief Executive Officer
Mr Andrew Palmer
Independent Auditor
UHY Hacker Young PO Box 501 The Nexus Building Broadway Letchworth Garden City Herts SG6 9BL
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Trustee Annual Report
Message from the Chair
When I read this report of our activity over the last year I felt very proud to be the chairperson of CDA.
I want to say a big thank you to all of our staff, volunteers and funders who have made this possible. A highlight for me was to go to the first member dinner for 2 years and join in with the lovely evening and I even won a fabulous raffle prize. It is lovely that we have come through the pandemic and we are now able to meet in person. It is a huge tribute to all the care everyone has taken of each other that has kept everyone safe.
We have new challenges this year as we look to deliver support to even more people than before in different ways but I am sure we will succeed.
Message from the Chief Executive
As the community emerged from the pandemic, CDA continued to provide a range of essential services to the local deaf community.
Our teams supported over 200 deaf people with services like domestic abuse support, care act advocacy, befriending and personal care.
An organisation like CDA is prepared to support deaf people in any situation that they find themselves in. This means our staff and volunteers have to be skilled, flexible and willing to learn. I’d like to thank them all for their hard work. Their dedication and commitment is not lost on me – I feel very lucky to work among a group of individuals, now numbering over 130, that are focused on improving the lives of deaf or hard of hearing people.
In June 2021, it was a real boost to learn that we had been rated as Outstanding by The Care Quality Commission for our care service. This is a huge testament to the team for their work on behalf of deaf people who have additional needs and to the whole CDA team that provide so many other services, like advocacy or community events that make the experience a holistic one.
We have overcome challenges in the year such as recruiting enough staff with BSL skills to deliver our services but we have to be alert that as our services grow, the demand for good people that can sign grows with it. We’re lucky that deaf people are willing to move into the area to work with us and we welcome them with open arms.
In April 2022, we merged with Cambridgeshire Hearing Help. The newly merged organisation, still called CDA, will encompass a staff and volunteer team of over 130 people supporting almost ten thousand people. Welcome to our new colleagues. We’ll be working hard this year to continue our services and enable those services that Hearing Help deliver to thrive.
Finally, I would like to thank once again our dedicated staff and volunteers who make everything we do possible and thank those people and trusts that donated towards our work for their generosity and faith in our ability to get things done.
Objectives, strategy and vision
Aims and Objectives
Vision
We have a vision of a world where deaf people experience improved health, wellbeing and equality.
Mission
Our mission is to achieve our vision of the world by informing, encouraging, supporting, caring and campaigning. While we carry out our mission, we want to stay true to our values too.
Values
Our values are that we take notice of the world around us; be active and get things done; learn how we could do things better; give to the whole community, encourage voluntary service and connect with as many people or organisations as we can to improve the lives of deaf people.
We’re planning to further develop our services for the deaf community based on local needs while further developing sustainability.
Strategy
Our values combined with our vision and mission helped us define our strategy which is to: Put feedback at the heart of everything we do. If we do that, we can provide relevant services based on the needs of the community.
We want to build a stronger local deaf community while increasing the sustainability of our organisation so we’re fit for the future. And finally, we’re going to keep campaigning for better local public services.
Plans for the future
We’re planning to further develop our services for the deaf community based on local needs while further developing sustainability. In particular our plans for the coming years involve more hyper-local small community gatherings, continued development of our domestic violence service, offering some of our specialist advocacy services out-of-county on a non-contract basis, expanding our personal care services to include supported living.
5
Performance Achievements
Advocacy and Casework
We continued to provide Casework services under our contract with Cambridgeshire County Council and a small grant from Peterborough City Council.
We saw a reduction in the requests for support in comparison to the previous year. However, there were still 771 requests for support with the main categories as follows:
| Accessing Services | 33.98% |
|---|---|
| Physical Health Benefts |
13.62% 11.93% |
| Housing Financial |
9.86% 7.52% |
| Other | 6.23% |
| Equipment Correspondence |
5.71% 4.67% |
| Legal | 2.46% |
| Emotional Support | 2.33% |
| Employment | 1.69% |
Advocacy
We are funded to provide advocacy via our Partnership with Voiceability in a contract commissioned by Cambridgeshire and Peterborough County Council
We received 260 requests for advocacy support across a range of specialisms as well as generic advocacy. We have two trained advocates in post with specialisms in Care Act, Mental capacity, youth advocacy and we also have the use of a trained Independent Mental Health Advocate in-house.
Feedback from both Casework and Advocacy services has been overwhelmingly positive during the year. We also continued to monitor the quality of our work via SQA system which monitors staff case notes for key markers of quality on a regular basis.
Grant Making
Thanks to the generosity of The Tudor Trust, we were able to continue to support deaf people in need with small grants to help towards urgent needs.
As the world began to open up following periods of lockdown, we were able to resume our face-to-face Open Support Services and reduce the amount of work done by video call, although the latter still made up the majority of the work we did during the year.
Our Contact Line Service was used 103 times in the year. The contact line is an easy way for people to book remote support. We would like to increase the utilisation of this service in the coming year.
We saw a reduction in the requests for support in comparison to the previous year. However, there were still 771 requests for support
7
Performance Achievements (continued)
CDA Life
Our successful personal care and support social enterprise continued its growth.
The number of hours delivered increased for the fifth successive year with revenue growing from £608,000 to £727,00 through new clients being supported.
Because of the pandemic and issues with being able to recruit enough staff, we underdelivered on the hours we could have achieved. This is being addressed as a priority in 2022.
The service also attained an overall CQC rating of outstanding with three of the five ‘Key Lines of Enquiry’ being rated as Outstanding with the other two rated as good.
We provided services to around 20 deaf people with additional needs with a predominantly deaf staff team.
Our staff are skilled in adapting their language to suit various clients’ needs as well as knowledgeable and safe in working with people with a range of cognitive and physical variations.
Community
We restarted all of our community-based events in the year and attendances have shown the signs of recovery. All of our Zoom based meetings were stopped in favour of returning to face-to-face community events.
In total there were 1973 attendances at our regular events in Peterborough, Cambridge, Huntingdon and Ely. We also launched two ‘deaf pub’ social events in Cambridge and Peterborough to provide a variation in the types of events we can offer.
During the year we hosted a range of external organisations to give talks or provide information at our events. We held talks on the topics such as asbestos, menopause, mental health, healthy relationships, how to use registered interpreters, the arts and video call providers.
We would like to thanks all the venues and partners we work with to create such a great regular schedule of events.
Membership
CDA is a membership organisation with members having a say on our trustees, voting in our AGM and taking part in regular feedback meetings. We currently have 77 members.
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M E M B E R S H I P This design was chosen byCDA staff and volunteers
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Befriending
Our befriending service provides a crucial social lifeline for people that are deaf and isolated and struggle to maintain their independence. Our team of volunteers, led by a Volunteer Coordinator pay regular visits, take part in video calls and go to events with deaf people that usually refer themselves into the service.
Our 25 volunteers logged 1612 hours of time supporting clients throughout the area. We regularly get feedback from people about how they feel the befriending project benefits their lives. We monitor this across 9 outcome areas and in the year, on average, people reported a 36% increase in positive feelings as a result of the project.
SLA
Our sign language classes restarted at our base in Cambridge with new level 1 and level 2 courses. Our students had an . 85% pass rate
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10
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Performance Achievements (continued)
CDA Media & CDA TV
Our base in Cambridge has facilities to provide high quality video BSL to English translation services. During the year, we continued to support local organisations and some others to translate their information. We worked on a project to translate Rising Phoenix Podcast in collaboration with Netflix and on the video introduction to the COP26 conference.
We continued to create live stream content for deaf people including a football phone-in, cooking show, quiz and interesting videos and information aimed at the deaf community. We achieved over 500,000 minutes watched and 316k views of the videos. We also created new series. The first was called Me and You, funded by PCVS, focused on the lives of young deaf people in Peterborough and also a livestream following the progress of Rose Ayling-Ellis on her journey to winning Strictly Come Dancing.
Social Media and PR
We featured regularly on local media with appearances on TV, related to our work with live streaming and regular opportunities to promote our work on local radio and in the press. This included our most watched video on YouTube with 25k views.
Our online audience grew to over 8.5k followers on Facebook, 0.8k on Twitter and 1k on Instagram with a total following of over 10k people.
Our posts on our main social media channel, Facebook and Instagram, reached 300k people.
Performance Achievements (continued)
Fincham House
Fincham House provided the venue for our support services in Cambridge and BSL classes as well as our studio facilities which helped us reach so many people.
Fincham House also generates revenue for the charity with 3 tenants housing their organisations at CDA. We undertook a program of work to further improve the efficiency of Fincham House with new thermostats and a more efficient air conditioning system.
Fundraising
CDA are delighted to be named as Sign Video’s charity of the year. Thank you to them for their kind donation and support.
The year overall has seen a drop in trusts project funding. As a result, the charity had to balance other resources, expenditure and core costs fundraising to be able to continue to deliver vital services with minimal disruption, specifically for Befriending and Community areas of activity. We have managed to achieve this without the need to draw from charity’s general (free) reserves. For free reserves analysis, please see Notes to accounts 14 – General Funds.
This wouldn’t be possible without the on-going support from many organisation to which we extend our thanks on behalf of the charity and the wider community:
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Organisation Funds awarded and benefiting FY2021-22
Amazon Total of £2,000 towards charity’s general running costs
Cambridgeshire and Peterborough £13,734 towards delivery of crucial Independent Domestic
Police and Crime Commissioner Violence Advocates (IDVA) services
Cambridgeshire County Council: £20,817 towards domiciliary care services and associated
Infection Control and Workforce staff shortages during periods of self-isolating and/ or
Development illness; to recruit and develop workforce for on-going
service sustainability
Groundwork UK £1,000 contributed to costs associated with drop-ins
across the county
Huntingdon Freemen’s Trust A total of £15,257 from 2 separate awards helped to
finance Befriending Coordinator’s role
The National Lottery Community £2,700 (deferred in previous year due to pandemic) paid
Fund - Awards for All for Befriending volunteers expenses as we resumed face-
to-face services
Peterborough Council for £2,250 (deferred in previous year due to pandemic) paid
Voluntary Services for Befriending volunteers expenses as we resumed face-
to-face services
Peterborough Council for £2,995 enabled creation of new media series focused
Voluntary Services - Youth Inspired on the lives of young deaf people in Peterborough
The Pye Foundation £3,290 helped with charity’s general running costs
SignVideo £2,500 grant as part of larger yearly donation
Sobell Foundation £2,085 contributed towards Community Coordinator’s role
Tudor Trust £25,000 toward charity’s general running costs as part
of 3-year support programme
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Financial performance highlights
Income and expenditure highlights
CDA’s total revenue in 2021-22 was £1,068,107, a decrease of 2% on the previous year’s result. Our total expenditure in 2021-22 was £1,101,343, an increase of 12% on the previous year’s figure. This is in line with the drop in funding the charity experienced during the year.
Without the drop in funding, the revenue would have remained constant in comparison to previous year. This signifies a shift in charity’s direction following a 5-year period of significant year on year growth. CDA is taking time to consolidate and streamline areas of activity, both in terms of geographical outreach (the intention is to remain as local as possible) as well as services on offer. Merger with Cambridgeshire Hearing Help as at 1 April 2022 further underpins the need for controlled growth and development of service offering (see chart on page 15).
The biggest financial success for the charity during the year has been the ability to provide uninterrupted charitable services (Befriending and Community) despite the drop in funding to support them. This was achieved without the need to draw from charity’s free reserves. Charity’s free (cash) reserves are different to total unrestricted reserves which include building and yearly building depreciation charge. For details on movement in free reserves, please see Notes to accounts 14 – General Funds.
The biggest financial challenge the charity faced was associated with delivery of CDA Life hours during periods of pandemic restrictions combined with specialist (BSL users) staff shortages. The resulting revenue shortfall for 2021-22 is £33,160 (5% of actual delivery). It has been CDA Life’s priority during the last quarter of the year and into financial year 22-23 to strengthen recruitment which will allow to reduce this balance as the new year progresses. Local Authority Infection Control and Workforce Development grants have assisted greatly in achieving this.
Where our income came from in 2021-22:
As was the case in previous year, a large proportion of our total income at 72% (2021 – 61%) came from CDA’s own activities for generating funds. The majority of those at 95% come from our domiciliary care service, CDA Life.
Investment income from Fincham House, the charity’s building in Cambridge, stood at 5% of total income for the year. It forms part of stable and constant revenue stream supporting day to day operations.
14% of total income came from Local Authority contracts supporting our Advocacy, Casework and IDVA services. 5% derived from restricted grants and 4% from unrestricted grants and donations.
CDA’s total revenue in 2021-22 was £1,068,107, a decrease of 2% on the previous year’s result.
REVENUE
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2017-18
2018-19
2019-20
2020-21
2021-22
0 200k 400k 600k 800k 1m 1.2m
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WHERE OUR INCOME CAME FROM
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Unrestricted Grants
and Donations
Restricted
Grants
Local
Authority
Contracts
Fincham
House
CDA
Activity
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Financial performance highlights (continued)
Reserves Policy
The trustees have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets (‘the free reserves’) held by the charity should be 6 months of the charitable resources expended which equates to £201,725 for the year to March 2022. Charitable resources expended exclude resources associated with CDA Life services. At this level, the trustees feel that they would be able to continue the current charitable activities in the event of a significant drop in funding. In the event of such an occurrence, it would be necessary to consider how the funding would be replaced or activities changed.
As at end of financial year 2021-22, free reserves amount to £139,011 (2021 - £128,371, see Notes to accounts 14 – General Funds). This constitutes 69% of the required amount. The Trustees feel confident that with careful and on-going financial and operational management, this can improve further to satisfy fully their commitment.
Trustee 30/09/2022
Structure, Management and Responsibilities
Structure and Management
The organisation is governed by a board of trustees who set the strategy for CDA and approve annual plans and budgets. They meet quarterly to review progress and assess risks to the organisation and provide strategic governance and oversight. During the year, the board comprised of 9 people with a range of expertise, including 5 deaf people.
The Chief Executive reports to the board on a quarterly basis and in regular communication with board members via our internal messaging system.
The Chief Executive chairs a senior management team meeting on a monthly basis with the Finance Officer, Manager of Advocacy and Casework and of our Personal Care department to discuss a range of topics and ensure the organisation is operating towards its strategic objectives.
On a monthly basis the Operational Leadership team, comprising SMT and the heads of other departments, meets to review progress against our annual plan and budget.
The CEO holds an operational meeting at least monthly with each department head. Each department also holds its own team meetings. All staff performance is reviewed on a monthly basis.
Structure, Management and Responsibilities (continued)
Statement of Trustees’ Responsibilities
The trustees, who are also the directors of Cambridgeshire Deaf Association Ltd for the purpose of company law, are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the charitable company will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Annual Accounts
Independent Auditor’s Report to the Trustees of Cambridgeshire Deaf Association Ltd
Opinion
We have audited the financial statements of Cambridgeshire Deaf Association Ltd (the charitable company) for the year ended 31 March 2022 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statement, including significant accounting policies.
The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 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:
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give a true and fair view of the state of the charitable company’s affairs as at 31 March 2022 and of its incoming resources and application of resources, including income and expenditure, for the year then ended;
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have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
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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 charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statement is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees 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 annual report other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the financial statements. 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 there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit:
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the information given in the trustees’ report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
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the trustees’ report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ report. We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
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adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
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the financial statements are not in agreement with the accounting records and returns; or
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certain disclosures of trustees’ remuneration specified by law are not made; or
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we have not received all the information and explanations we require for our audit; or
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the trustees were not entitled to prepare the financial statements in accordance with the small companies’ regime and take advantage of the small companies’ exemption in preparing the trustees’ report and from the requirement to prepare a strategic report.
Responsibilities of trustees
As explained more fully in the trustees’ responsibilities statement [set out on page 18], the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
Independent Auditor’s Report to the Trustees of Cambridgeshire Deaf Association Ltd (continued)
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 extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Based on our understanding of the charitable company and the industry in which it operates, we identified that the principal risks of non-compliance with laws and regulations related to the acts by the charitable company, which were contrary to applicable laws and regulations including fraud, and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006. We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to inflated revenue and the charitable company’s net income for the year.
Audit procedures performed included: review of the financial statement disclosures to underlying supporting documentation, review of correspondence with and reports to the regulators, enquiries of management and review of internal audit reports in so far as they related to the financial statements, and testing of journals and evaluating whether there was evidence of bias by the trustees that represented a risk of material misstatement due to fraud.
There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: http://www.frc.org.uk/ auditorsresponsibilities . This description forms part of our auditor’s report.
Use of our report
This report is made solely to the charity’s trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditors’ 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 charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Shona Munday (Senior Statutory Auditor) for and on behalf of UHY Hacker Young (East) Limited Chartered Accountants Statutory Auditor
Date: ……………………….......... PO Box 501 The Nexus Building Broadway Letchworth Garden City Herts SG6 9BL
Annual Accounts
CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES
| 2022 | 2022 | 2021 | ||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | Total | Total | ||
| Funds | Funds | Fund | Funds | Funds | ||
| Notes | £ | £ | £ | £ | £ | |
| INCOME | ||||||
| Incoming resources from | ||||||
| generated funds: | ||||||
| Voluntary income | 2 | 4,370 | 0 | 0 | 4,370 | 3,849 |
| Investment income | 3 | 52,417 | 0 | 0 | 52,417 | 49,675 |
| Incoming resources from | ||||||
| charitable activities: | ||||||
| Grants | 4 | 32,900 | 206,334 | 0 | 239,234 | 374,414 |
| Activities for Generating Funds | 5 | 772,086 | 0 | 0 | 772,086 | 665,898 |
| ----------- | ----------- | ----------- | ----------- | ----------- | ||
| TOTAL INCOME | 861,773 | 206,334 | 0 | 1,068,107 | 1,093,836 | |
| ----------- | ----------- | ----------- | ----------- | ----------- | ||
| EXPENDITURE | ||||||
| Charitable activities | 835,190 | 266,152 | 0 | 1,101,343 | 985,237 | |
| ----------- | ----------- | ----------- | ----------- | ----------- | ||
| TOTAL EXPENDITURE | 6 | 835,190 | 266,152 | 0 | 1,101,343 | 985,237 |
| ----------- | ----------- | ----------- | ----------- | ----------- | ||
| NET (EXPENDITURE)/ INCOME | 26,583 | -59,818 | 0 | -33,236 | 108,598 | |
| TRANSFERS | 15 | -45,978 | 45,978 | 0 | 0 | 0 |
| ----------- | ----------- | ----------- | ----------- | ----------- | ||
| NET INCOME/(EXPENDITURE) AND NET | ||||||
| MOVEMENT IN FUNDS BEFORE GAINS | ||||||
| AND LOSSES ON INVESTMENTS | -19,395 | -13,840 | 0 | -33,236 | 108,598 | |
| Unrealised (losses)/gains on investments | 16 | 0 | 0 | 2,575 | 2,575 | 0 |
| ----------- | ----------- | ----------- | ----------- | ----------- | ||
| NET MOVEMENT IN FUNDS | -19,395 | -13,840 | 2,575 | -30,660 | 108,598 | |
| RECONCILIATION OF FUNDS | ||||||
| TOTAL FUNDS BROUGHT FORWARD | 1,067,057 | 43,256 | 6,815 | 1,117,128 | 1,008,530 | |
| ----------- | ----------- | ----------- | ----------- | ----------- | ||
| TOTAL FUNDS CARRIED FORWARD | 1,047,662 | 29,416 | 9,390 | 1,086,468 | 1,117,128 | |
| ----------- | ----------- | ----------- | ----------- | ----------- |
STATEMENT OF TOTAL RECOGNISED GAINS AND LOSSES
There were no recognised gains or losses for 2022 or 2021 other than those included in the Statement of Financial Activities.
BALANCE SHEET AT 31 MARCH
| 2022 | 2021 | 2021 | |||
|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | |
| NON-CURRENT ASSETS | |||||
| Tangible assets | 8 | 388,130 | 407,248 | ||
| Investment property | 8 | 520,520 | 531,440 | ||
| Investments - other | 9 | 9,390 | 6,815 | ||
| ----------- | ----------- | ||||
| TOTAL FIXED ASSETS | 918,040 | 945,504 | |||
| CURRENT ASSETS | |||||
| Debtors | 10 | 52,591 | 47,856 | ||
| Cash at bank and in hand | 11 | 291,885 | 218,505 | ||
| ----------- | ----------- | ||||
| TOTAL CURRENT ASSETS | 344,477 | 266,361 | |||
| CREDITORS: amounts falling due | |||||
| within one year | 12 | 176,049 | 94,737 | ||
| ----------- | ----------- | ||||
| NET CURRENT ASSETS | 168,427 | 171,624 | |||
| ----------- | ----------- | ||||
| Non-current liabilities | 0 | 0 | |||
| ----------- | ----------- | ||||
| NET ASSETS | 1,086,468 | 1,117,128 | |||
| ----------- | ----------- | ||||
| THE FUNDS OF THE CHARITY | |||||
| Unrestricted Funds | 14 | 1,047,662 | 1,067,057 | ||
| Restricted Funds | 29,416 | 43,256 | |||
| Endowment Funds | 16 | 9,390 | 6,815 | ||
| ----------- | ----------- | ||||
| TOTAL CHARITY FUNDS | 1,086,468 | 1,117,128 | |||
| ----------- | ----------- |
During the Board of Trustees quarterly meeting on 28 May 2020, a resolution was passed to change charity's legal name from The Ely Diocesan Associaition for Deaf People to Cambridgeshire Deaf Association. The change was authorised by Companies House with effective date as at 19 April 2021.
For the year ended 31 March 2022 the charity has appointed UHY Hacker Young Chartered Accountants to conduct the Statutory Audit. The resolution was passed during the Board meeting held on 25 February 2021. The trustees acknowledge their responsibilites for ensuring that the charity keeps accounting records which comply with section 386 of Companies Act 2006 and preparing accounts which give a true and fair view of the state of affairs of the charity as at the year end and of its deficit for the year in accordance with the requirements of sections 393 and 394 and which otherwise comply with the requirements of the Companies Act 2006, so far as applicable to the charity.
The accounts have been prepared in accordance with the provisions of the Companies Act 2006 applicable to charities and were approved by the trustees on 30 September 2022 and signed on their behalf
Janie Anderson Chair of CDA
Company registration number: 03353070 Charity registration number: 1062578
CASH FLOW STATEMENT
| 2022 | 20 | 20 | 21 | ||||
|---|---|---|---|---|---|---|---|
| CASH FLOWS FROM OPERATING ACTIVITIES: | £ | £ | £ | £ | |||
| Net | (Expenditure)/ Income and Net Movement in Funds | -33,236 | 108,598 | ||||
| Cash flows from operating activities: | |||||||
| Depreciation charge | 39,670 | 38,903 | |||||
| Increase/ decrease in trade receivables | -4,735 | 84,636 | |||||
| Increase/ decrease in trade payables | 46,685 | 19,811 | |||||
| Increase/ decrease in deferred revenue | 34,628 | -63,776 | |||||
| Asset disposal | 0 | 293 | |||||
| ----------- | ----------- | ||||||
| 116,247 | 79,867 | ||||||
| Cash flows from investing activities: | |||||||
| Capital investment | 0 | 0 | |||||
| Purchase of tangible fixed assets | -9,632 | -12,134 | |||||
| ----------- | ----------- | ||||||
| -9,632 | -12,134 | ||||||
| Change in Cash and Cash Equivalents | 73,380 | 176,331 | |||||
| Cash and Cash Equivalents at the Beginning of the Year | 218,505 | 42,174 | |||||
| ----------- | ----------- | ||||||
| Cash and Cash Equivalents at the End of the Year | 291,885 | 218,505 | |||||
| (i) | ANALYSIS OF CHANGES IN NET DEBT | At 1 Apr 2021 | Cash flow | At 3 | 1 Mar 2021 | ||
| £ | £ | £ | |||||
| Cash and cash equivalent: | |||||||
| Cash | 213,147 | 72,906 | 286,053 | ||||
| Cash equivalent | 5,358 | 474 | 5,832 | ||||
| ----------- | ----------- | ----------- | |||||
| 218,505 | 73,380 | 291,885 | |||||
| Debt due after one year | 0 | 0 | 0 | ||||
| ----------- | ----------- | ----------- | |||||
| TOTAL | 218,505 | 73,380 | 291,885 |
NOTES TO THE ACCOUNTS
1 ACCOUNTING POLICIES
(a) BASIS OF PREPARATION OF ACCOUNTS
The accounts 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 1 January 2015) - (Charities SORP (FRS 102)), the financial reporting standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
The Ely Diocesan Association for Deaf People incorporated in England and Wales with registered address at 8 Romsey Terrace, Cambridge, CB1 3NH, meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in relevant accounting policy note(s).
(b) INCOME
Incoming resources are recognised in the year in which the charity is entitled to the receipt, and the amount can be measured with reasonable certainty. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future year.
(c) EXPENDITURE
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
(d) OPERATING LEASES
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor, are charged against income as incurred.
(e) TANGIBLE FIXED ASSETS
Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life as follows:
| Freehold land and buildings | 2% straight line basis |
|---|---|
| Building improvements | 20% straight line basis |
| Equipment | 33 1/3% straight line basis |
| Software | 33 1/3% straight line basis |
The charity has a policy to write off any sotware items which cost less than £500 and any items of equipment which cost less than £200.
(f) INVESTMENTS
Investments held for the long term to generate income or capital growth are carried at market value as fixed assets.
(g) DEBTORS
Trade debtors and other debtors are recognised at their settlement amount due after any discounts. Prepayments are valued at the amount prepaid net of any trade discount due.
(h) CREDITORS AND PROVISIONS
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due t o settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
(i) GOING CONCERN
The trustees consider that there are no material uncertainties about the charitable company's abil i ty to continue as a going concern.
The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.
(j)
FUND ACCOUNTING
Restricted funds are to be used for the specified purposes laid down by the donor. Expenditure f o r those purposes is charged to the fund, together with a fair allocation of overhead and support co s ts.
Designated funds are unrestricted funds, which have been designated for special purposes by th e Trustees. Unrestricted funds are donations and other incoming resources received or generated f o r expenditure on the general objects of the charity.
(k) PENSIONS
The charity contributes to money purchase, defined contribution schemes, on behalf of its employees. No liability exists in respect of pensions other than monthly contributions due which is included wit h in creditors.
(l)
LIABILITY OF THE MEMBERS
The charity is limited by guarantee. In the event of the charity being wound up, the liability of the members is limited to £1.
(m) PRIOR YEAR ADJUSTMENTS
None
(n) CHANGES AFFECTING POST YEAR END PERIOD
During financial year 2021/22 Cambridgeshire Deaf Association has successfully pursued a merg e r with Cambridgeshire Hearing Help CIO (charity number 1154071). The merger has been registere d on 23 May 2022 with a transfer date of 1 April 2022.
2
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4
| DONATIONS | 2022 | 2022 | 2021 | 2021 | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | Total | Unrestricted | Restricted | Endowment | Total | ||||
| Funds | Funds | Funds | Funds | Funds | Funds | Funds | Funds | ||||
| £ | £ | £ | £ | £ | £ | £ | £ | ||||
| Individual Donations and Legacies | 4,370 | 0 | 0 | 4,370 | 3,849 | 0 | 0 | 3,849 | |||
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||||
| 4,370 | 0 | 0 | 4,370 | 3,849 | 0 | 0 | 3,849 | ||||
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||||
| INVESTMENT INCOME | 2021 | 2020 | |||||||||
| Unrestricted | Restricted | Endowment | Total | Unrestricted | Restricted | Endowment | Total | ||||
| Funds | Funds | Funds | Funds | Funds | Funds | Funds | Funds | ||||
| £ | £ | £ | £ | £ | £ | £ | £ | ||||
| Capital Investment income | 51,913 | 0 | 0 | 51,913 | 49,624 | 0 | 0 | 49,624 | |||
| Interest Received | 504 | 0 | 0 | 504 | 51 | 0 | 0 | 51 | |||
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||||
| 52,417 | 0 | 0 | 52,417 | 49,675 | 0 | 0 | 49,675 | ||||
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||||
| GRANTS | 2022 | 2021 | |||||||||
| Unrestricted | Restricted | Endowment | Total | Unrestricted | Restricted | Endowment | Total | ||||
| Funds | Funds | Funds | Funds | Funds | Funds | Funds | Funds | ||||
| £ | £ | £ | £ | £ | £ | £ | £ | ||||
| Barnabas Trust | 0 | 0 | 0 | 0 | 0 | 1,100 | 0 | 1,100 | |||
| BGL Group | 0 | 0 | 0 | 0 | 3,300 | 0 | 0 | 3,300 | |||
| Cambridgeshire Community Foundation | 0 | 0 | 0 | 0 | 0 | 30,456 | 0 | 30,456 | |||
| Cambridgeshire County Council | 0 | 84,660 | 0 | 84,660 | 0 | 83,000 | 0 | 83,000 | |||
| Frank Litchfield | 0 | 0 | 0 | 0 | 1,000 | 0 | 0 | 1,000 | |||
| Garfield Weston | 0 | 0 | 0 | 0 | 6,664 | 0 | 0 | 6,664 | |||
| Groundwork UK | 0 | 1,000 | 0 | 1,000 | 0 | 0 | 0 | 0 | |||
| HMRC | 0 | 1,549 | 0 | 1,549 | 0 | 11,034 | 0 | 11,034 | |||
| Huntingdon Freeman's Trust | 0 | 15,257 | 0 | 15,257 | 0 | 8,750 | 0 | 8,750 | |||
| Leathersellers | 0 | 0 | 0 | 0 | 0 | 835 | 0 | 835 | |||
| Local Authority Infection Control Fund | 0 | 20,817 | 0 | 20,817 | 0 | 20,702 | 0 | 20,702 | |||
| The National Lottery Awards for All | 0 | 2,700 | 0 | 2,700 | 0 | 6,648 | 0 | 6,648 | |||
| The National Lottery Community Fund | 0 | 0 | 0 | 0 | 62,431 | 29,839 | 0 | 92,270 | |||
| Near Neighbours - Freedom | 0 | 0 | 0 | 0 | 0 | 2,637 | 0 | 2,637 | |||
| Peterborough City Council | 0 | 8,773 | 0 | 8,773 | 0 | 8,600 | 0 | 8,600 | |||
| Peterborough Council for Voluntary Service | 0 | 2,250 | 0 | 2,250 | 0 | 2,250 | 0 | 2,250 | |||
| Police & Crime Commissioner | 0 | 13,734 | 0 | 13,734 | 0 | 12,512 | 0 | 12,512 | |||
| Pye Foundation | 3,290 | 0 | 0 | 3,290 | 1,750 | 500 | 0 | 2,250 | |||
| SignVideo | 2,500 | 250 | 0 | 2,750 | 0 | 0 | 0 | 0 | |||
| Sir Jules Thorn Trust | 0 | 0 | 0 | 0 | 1,000 | 0 | 0 | 1,000 | |||
| Sobell Foundation | 0 | 2,085 | 0 | 2,085 | 0 | 5,000 | 0 | 5,000 | |||
| Strangward Trust | 0 | 0 | 0 | 0 | 0 | 2,000 | 0 | 2,000 | |||
| Trinity Trust | 110 | 0 | 0 | 110 | 110 | 0 | 0 | 110 | |||
| Tudor Trust | 25,000 | 3,204 | 0 | 28,204 | 25,000 | 796 | 0 | 25,796 | |||
| Voiceability | 0 | 46,000 | 0 | 46,000 | 0 | 46,000 | 0 | 46,000 | |||
| Woodroffe Benton Foundation | 0 | 0 | 0 | 0 | 500 | 0 | 0 | 500 | |||
| Youth Inspired | 0 | 2,995 | 0 | 2,995 | 0 | 0 | 0 | 0 | |||
| Other | 2,000 | 1,060 | 0 | 3,060 | 0 | 0 | 0 | 0 | |||
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||||
| 32,900 | 206,334 | 0 | 239,234 | 101,755 | 272,659 | 0 | 374,414 | ||||
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ----------- |
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ACTIVITIES FOR GENERATING FUNDS
| ACTIVITIES FOR GENERATING F | UNDS | 2022 | 2021 | ||||
| Unrestricted | Restricted Endowment |
Total | Total | ||||
| Funds | Funds | Funds | Funds | Funds | |||
| £ | £ | £ | £ | £ | |||
| CDA Sign Language Academy | 13,121 | 0 | 0 | 13,121 | 7,888 | ||
| CDA Connect | 0 | 0 | 0 | 0 | 1,200 | ||
| CDA Life | 733,906 | 0 | 0 | 733,906 | 641,374 | ||
| CDA Media | 15,813 | 0 | 0 | 15,813 | 10,157 | ||
| CDA Community and Fundraising Events | 2,382 | 0 | 0 | 2,382 | 1,493 | ||
| ACT Spot purchasing & Enhanced | Support | 6,864 | 0 | 0 | 6,864 | 777 | |
| Merchandise | 0 | 0 | 0 | 0 | 3,009 | ||
| ----------- | ----------- |
----------- | ----------- | ----------- | |||
| 772,086 | 0 | 0 | 772,086 | 665,898 | |||
| ----------- | ----------- |
----------- | ----------- | ----------- | |||
| TOTAL RESOURCES EXPENDED | 2022 | 2021 | |||||
| Staff | Direct | Office Depreciation |
Total | Total | |||
| costs | service | overheads | Resources | Resources | |||
| (note 6) | costs | Expended | Expended | ||||
| £ | £ | £ | £ | £ | £ | ||
| Support Services for Deaf People- | Restricted Funds | ||||||
| ACT | 114,800 | 18,089 | 7,707 | 0 | 140,596 | 134,378 | |
| Befriending Project | 27,881 | 6,008 | 966 | 140 | 34,994 | 35,990 | |
| CDA Community | 20,758 | 7,796 | 217 | 0 | 28,771 | 32,670 | |
| CDA TV | 1,781 | 8,971 | 190 | 0 | 10,942 | 21,985 | |
| Fincham House Investment Grant | 0 | 0 | 0 | 13,840 | 13,840 | 13,840 | |
| Management Costs | 37,009 | 0 | 0 | 0 | 37,009 | 41,354 | |
| ----------- | ----------- | ----------- |
----------- | ----------- | ----------- | ||
| 202,229 | 40,864 | 9,080 | 13,980 | 266,152 | 280,217 | ||
| ----------- | ----------- | ----------- |
----------- | ----------- | ----------- | ||
| Activities for Generating Funds | |||||||
| Sign Language Academy | 9,381 | 3,177 | 627 | 0 | 13,185 | 14,217 | |
| Fincham House | 3,421 | 13,594 | 2,481 | 0 | 19,496 | 18,937 | |
| Fundraising | 4,068 | 8,188 | 1,858 | 0 | 14,114 | 16,310 | |
| Merchandise | 0 | 0 | 0 | 0 | 0 | 4,518 | |
| Media | 2,510 | 6,074 | 756 | 0 | 9,340 | 0 | |
| CDA Life | 640,504 | 39,186 | 36,230 | 0 | 715,920 | 600,277 | |
| ----------- | ----------- | ----------- |
----------- | ----------- | ----------- | ||
| 659,884 | 70,219 | 41,952 | 0 | 772,055 | 654,259 | ||
| ----------- | ----------- | ----------- |
----------- | ----------- | ----------- | ||
| Core and management | 29,425 | 0 | 0 | 25,690 | 55,115 | 41,365 | |
| ----------- | ----------- | ----------- |
----------- | ----------- | ----------- | ||
| 29,425 | 0 | 0 | 25,690 | 55,115 | 41,365 | ||
| ----------- | ----------- | ----------- |
----------- | ----------- | ----------- | ||
| Total charitable activities | 891,538 | 111,083 | 51,032 | 39,670 | 1,093,322 | 975,841 | |
| Governance costs | 0 | 0 | 2,140 | 0 | 2,140 | 3,516 | |
| Auditors' costs - statutory audit | 0 | 0 | 5,880 | 0 | 5,880 | 5,880 | |
| ----------- | ----------- | ----------- |
----------- | ----------- | ----------- | ||
| 891,538 | 111,083 | 59,052 | 39,670 | 1,101,343 | 985,237 | ||
| ----------- | ----------- | ----------- |
----------- | ----------- | ----------- |
7
STAFF COSTS
No remuneration was paid to any of the trustees in the year. Expenses totalling £0 (2021 - £0) were reimbursed to them. The staff costs were:
| were reimbursed to them. The staff costs were: | ||
|---|---|---|
| 2022 | 2021 | |
| £ | £ | |
| Wages and Salaries | 810,571 | 694,194 |
| Social Security Costs | 63,830 | 68,908 |
| Employer's Pension Contributions | 17,137 | 14,739 |
| ----------- | ----------- | |
| 891,538 | 777,841 | |
| ----------- | ----------- |
The average weekly number of staff employed by the charity during the year was 39 (2021 - 34) No member of staff earned more than £60,000.
8
| NON-CURRENT ASSETS | NON-CURRENT ASSETS | Freehold | Investment | Building | Equipment | Total |
|---|---|---|---|---|---|---|
| land and | Property | Improveme | and | Funds | ||
| buildings | ments | software | ||||
| £ | £ | £ | £ | £ | ||
| COST | Balance at 1 April 2021 | 364,000 | 546,000 | 69,203 | 36,742 | 1,015,945 |
| Additions | 0 | 0 | 0 | 9,632 | 9,632 | |
| Revaluation | 0 | 0 | 0 | 0 | 0 | |
| ----------- | ----------- | ----------- | ----------- | ----------- | ||
| Balance at 31 March 2022 | 364,000 | 546,000 | 69,203 | 46,374 | 1,025,577 | |
| ----------- | ----------- | ----------- | ----------- | ----------- | ||
| DEPRECIATION | Balance at 1 April 2021 | 9,707 | 14,560 | 29,330 | 23,660 | 77,257 |
| Charge for the year | 7,280 | 10,920 | 13,841 | 7,629 | 39,670 | |
| Written back on revaluation | 0 | 0 | 0 | 0 | 0 | |
| Disposals | 0 | 0 | 0 | 0 | 0 | |
| ----------- | ----------- | ----------- | ----------- | ----------- | ||
| Balance at 31 March 2022 | 16,987 | 25,480 | 43,171 | 31,289 | 116,927 | |
| ----------- | ----------- | ----------- | ----------- | ----------- | ||
| NET BOOK VALUE | Balance at 31 March 2022 | 347,013 | 520,520 | 26,032 | 15,084 | 908,650 |
| ----------- | ----------- | ----------- | ----------- | ----------- | ||
| Balance at 1 April 2021 | 354,293 | 531,440 | 39,873 | 13,082 | 938,688 | |
| ----------- | ----------- | ----------- | ----------- | ----------- |
The property owed by the Associaiton at 8 Romsey Terrace, Cambrige, CB3 1NH, has undergone a revaluation on 4 November 2019. An indepndent valuer, Barker Storey Matthews with a registered address at Pound Hill House, Cambridge, CB3 0AE determinded both Market and Fair Values of the property at £910,000. Market and investment methods were adopted to valuation with no significant assumptions.
Had it been held at historic cost, the value of the property would be £369.802: £147,921 to Freehold land and buildings and £221,881 to Investment.
9
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| INVESTMENTS | 2022 | 2021 | |
|---|---|---|---|
| CBF Investment Fund | £ | £ | |
| Cost | 1,606 | 1,606 | |
| ----------- | ----------- | ||
| Market value brought | forward | 6,815 | 6,815 |
| Net (loss)/gain on revaluation at year end | 2,575 | 0 | |
| ----------- | ----------- | ||
| Market value carried forward | 9,390 | 6,815 | |
| ----------- | ----------- | ||
| DEBTORS | 2022 | 2021 | |
| £ | £ | ||
| Prepayments | 7,318 | 6,453 | |
| Trade debtors | 45,273 | 41,403 | |
| ----------- | ----------- | ||
| 52,591 | 47,856 | ||
| ----------- | ----------- | ||
| CASH AT BANK AND | IN HAND | 2022 | 2021 |
| £ | £ | ||
| CAF Cash account | 135,120 | 15,214 | |
| CAF Gold account | 140,014 | 193,000 | |
| CCLA | 5,832 | 5,358 | |
| Paypal | 10,875 | 4,890 | |
| Petty cash | 44 | 43 | |
| ----------- | ----------- | ||
| 291,885 | 218,505 | ||
| ----------- | ----------- | ||
| CREDITORS: Due within one year | 2022 | 2021 | |
| £ | £ | ||
| Deferred income | revenue (see note 13) | 67,911 | 33,283 |
| Other creditors | 13,000 | 13,000 | |
| Social security and other taxes | 8,230 | 10,068 | |
| Trade creditors | 41,860 | 9,483 | |
| Accruals | 45,049 | 28,903 | |
| ----------- | ----------- | ||
| 176,049 | 94,737 | ||
| ----------- | ----------- |
13
14
| 2022 | 2021 | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| £ | £ | |||||||||
| Deferred income | revenue | Community | Fund (previously Big Lottery Fund) | 9,850 | 2,700 | |||||
| Freeman's Trust | 4,504 | 6,250 | ||||||||
| Peterborough Council for Voluntary Service | 0 | 2,250 | ||||||||
| Police & Crime Commissioner | 26,913 | 0 | ||||||||
| Pye Foundation | 1,460 | 1,250 | ||||||||
| Sobell Foundation | 0 | 2,085 | ||||||||
| Sign Language Academy | 10,769 | 3,090 | ||||||||
| Strangward | Trust | 4,000 | 0 | |||||||
| Tudor Trust | 10,415 | 13,619 | ||||||||
| Other | 0 | 2,040 | ||||||||
| ----------- | ----------- | |||||||||
| 67,911 | 33,283 | |||||||||
| ----------- | ----------- | |||||||||
| UNRESTRICTED FUNDS | 2022 | 2021 | ||||||||
| £ | £ | |||||||||
| Non- | ||||||||||
| Tangible | Current | General | Designated Funds |
Total Unrestricted Funds | ||||||
| Assets | Liabilities | Funds | ||||||||
| Building | Operational | |||||||||
| Repairs & | Contingency | |||||||||
| Development | Fund | |||||||||
| Brought forward | 938,687 | 0 | 128,371 | 0 | 0 | 1,067,058 | 950,901 | |||
| Movement in year | -30,037 | 0 | 10,640 | 0 | 0 | -19,396 | 116,157 | |||
| Transfers | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||
| ----------- | ----------- | ----------- |
----------- | ----------- | ----------- | ----------- | ||||
| Carried forward | 908,650 | 0 | 139,011 | 0 | 0 | 1,047,662 | 1,067,058 | |||
| ----------- | ----------- | ----------- |
----------- | ----------- | ----------- | ----------- |
The balances brought forward and carried forward on the General and Designated Funds are represented by Net Current Assets on the Balance Sheet.
15
| RESTRICTED FUNDS | Brought | Incoming | Resources | Transfers | Carried |
|---|---|---|---|---|---|
| Forward | Resources | Expended | Forward | ||
| £ | £ | £ | £ | £ | |
| ACT | 1,203 | 180,082 | 154,371 | 0 | 26,914 |
| Befriending | 11,200 | 13,511 | 34,994 | 14,787 | 4,504 |
| CDA Community | 2,085 | 1,901 | 28,221 | 24,235 | 0 |
| CDA TV (Media combined) | 0 | 13,595 | 10,702 | 6,957 | 9,850 |
| CDA Life | 2,560 | 19,916 | 22,476 | 0 | 0 |
| HMRC JRS/ SSP Fund | 0 | 1,549 | 1,549 | 0 | 0 |
| ----------- | ----------- | ----------- | ----------- | ----------- | |
| 17,048 | 230,554 | 252,313 | 45,979 | 41,268 | |
| ----------- | ----------- | ----------- | ----------- | ----------- |
Above c/f value at £41,268 is included in charity's total deferred income balance (see note 13 ) affecting current liabilities value at year end.
16 ENDOWMENT FUND
The fund comprises £1,606 which was bequeathed to the charity by a Mr Garner in 1978, the capital to be permanently invested to provide income to benefit deaf children under the care o f the Association. The current value of the fund is £9,390.
17 FINCHAM HOUSE - LESSOR DISCLOSURES
As at 31 March 2022, there are three operating lease agreements in place. The following are f uture minimum lease payments under the non-cancellable parts of the leases' terms as combined:
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Within one year | 43,500 | 43,500 |
| Between one and five years | 43,542 | 15,208 |
| After five year | - | - |
The Association has two operating leases with a term of 5 years each which will expire in May 2024 and August 2024. Break Date on the leases is the last day of the third year of the Contractua l Term. The Association has one operating lease with a term of 3 years which will expire in Septembe r 2022. Break Date on the lease is the last day of the second year of the Contractual Term.
RELATED PARTY TRANSACTIONS
There were no related party transactions during the year.
18
T: 01223 246237 E: office@cambsdeaf.org W: cambsdeaf.org