Company registration number: 03372231 Charity registration number: 1063573
## dDeaflinks-Staffordshire
(A company limited by guarantee)
Annual Report and Financial Statements
for the Year Ended 31 March 2024
Daryl Denson ACMA VAST The Dudson Centre Hope Street Stoke on Trent ST1 4DD
## **dDeaflinks-Staffordshire**
## **Contents**
|Reference and Administrative Details|1|
|---|---|
|Trustees Report|2 to 5|
|Independent Examiner's Report|6|
|Statement of Financial Activities|7 to 8|
|Balance Sheet|9|
|Notes to the Financial Statements|10 to 23|
## **dDeaflinks-Staffordshire**
**Reference and Administrative Details Trustees** Mark Veale -Vice-Chair Margaret Bailey-Barker Stephanie Brewster Peter Gilford Carmen Clarke Michael Fair Kelly Smith Kerry Jones **Senior Management / Leadership** Laura Thirlwall, Manager **Team Charity Registration Number** 1063573 **Company Registration Number** 03372231 The charity is incorporated in England. **Registered Office** The Bridge Centre Birches Head Road Stoke on Trent ST2 8DD **Independent Examiner** Daryl Denson ACMA VAST The Dudson Centre Hope Street Stoke on Trent ST1 4DD **Bankers** Lloyds Bank Fountain Square Hanley Stoke on Trent ST1 1LE
Page 1
## **dDeaflinks-Staffordshire**
## **Trustees Report**
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 March 2024.
## **Objectives and activities**
## _**Objects and aims**_
dDeaflinks Staffordshire are committed to actively supporting the equal rights and opportunities of all dDeaf people in employment, training, services, information, and education. Actively opposing discrimination, we strive to break down barriers, raise awareness and improve Deaf accessibility. dDeaflinks aims to:
- �Support Deaf people, their families and connections to exercise their rights in all areas of life.
- �To influence social, local and national policies for inclusion of Deaf people.
- �To develop and maintain services in the areas of need, identified from social, local and national policies.
- �To continually raise awareness of the issues affecting Deaf people, to create an equal and inclusive society.
## _**Objectives, strategies and activities**_
dDeaflinks continued to rent office, meeting and social space at The Bridge Centre, meeting the aims of the organisation from its base there, and through use of various community venues in the area. Activities include Bingo, Hard of Hearing group, BSL tuition, deaf awareness events and other educational activities for businesses, individuals, colleges and universities etc.
## _**Public benefit**_
We continued to meet our charity aims; raising Deaf Awareness, encouraging inclusion, advocating the use of BSL, influencing social, local and national policies and more. A few examples of how we did this:
- Delivering free Deaf Awareness talks in school assemblies and at business networking events.
- Offering BSL after school clubs to Primary schools.
- Delivering BSL Enrichment sessions in Secondary schools.
- Delivering Deaf Awareness training to Keele Medical students.
- Providing Student Placements for Keele University students.
- Facilitating dDeaf simulated patient sessions for Keele medical students.
- Joining and/or advised various partnership boards, councils and service providers in their attempts to be more
- accessible and inclusive to the dDeaf community.
- Continuing to offer support appointments, signposting and social group activities. Working with RAD to
- enable access to free advice and support.
- Proactively expanding our network, making more connections with other charities and local businesses,
- exploring partnerships and collaborative working options.
- Identifying areas of need and sourcing project funding to fill those gaps in society.
The Trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Page 2
## **dDeaflinks-Staffordshire**
## **Trustees Report**
## _**Use of volunteers**_
Charity volunteers continue to play a considerable part in the promotion and delivery of our services and fundraising activities.
Our ‘Silent Choir’ continues to perform at venues to both entertain and promote the services we deliver to deaf and hard of hearing people.
Bucket collections are made regularly at local supermarkets with a volunteer teaching people to sign their name in BSL, encouraging an interest in sign language.
Volunteers help to run our social groups and project activities, reducing isolation, providing a welcome safe space to socialise, getting people active and offering support where needed.
## **Achievements and performance**
A review of all aspects of the organisation took place 09.08.2023, with an external facilitator; as a result, Trustees have been working towards
- -exploring the feasibility of a hub model of service delivery
- -the building requirements of the organisation
- -exploring income generation possibilities
- -researching the current and future needs of the dDeaf community.
We won the Totally Stoked ‘inVOLve’ award; “Award for an organisation that has provided a high level of support to marginalised groups, including beneficiaries or volunteers”. Jan 2024
Due to a shortage of BSL tutors it has been hard to meet demand for our courses. Student placement programmes with Keele University continue to attract considerable interest.
Delivering 3 BSL Introductory courses, 2 BSL Level 1 courses, 3 Deaf Awareness sessions, 1 Bespoke Course, 1 Presentation, 3 GP hub online sessions, 4 Community Links Training and 5 BSL Taster sessions. Secondary education enrichment classes, after school clubs, free taster sessions and event talks: We reached/educated/upskilled over 400 students and around 300 working adults
Fundraising activities were increased this year, with regular in store collections – also helping to raise public Deaf Awareness and our charity profile and we secured funding from Community link (KYN) and Sign up to sport.
## **Financial review**
Please refer to the SOFA, Balance Sheet and notes to the accounts.
## _**Policy on reserves**_
We currently are holding a reserve of £300,000. This capital will be used to purchase a new headquarters as and when a suitable building becomes available
At the year end the free reserves of the charity were £185,247 (2023: £231,127) plus desiganted funds of £300,000 (2023: £300,000)
Page 3
## **dDeaflinks-Staffordshire**
## **Trustees Report**
## **Trustees and officers**
The trustees and officers serving during the year and since the year end were as follows:
Trustees: Sandra Miller - Chair (resigned 28 September 2024) Mark Veale -Vice-Chair Margaret Bailey-Barker Stephanie Brewster Peter Gilford Malcom Johnson (resigned 28 September 2024) Carmen Clarke Michael Fair (appointed 2 May 2023) Kelly Smith (appointed 13 June 2023) Kerry Jones (appointed 31 October 2023)
Senior Management / Leadership Laura Thirlwall, Manager Team:
## **Structure, governance and management**
## _**Nature of governing document**_
The organisation is a charitable company limited by guarantee, incorporated on 16th May 1997 and registered as a charity on 24th July 1997. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association.
## _**Recruitment and appointment of trustees**_
Any trustee vacancies will be reported at the Annual General Meeting, inviting applicants to apply and any vacancies arising between Annual General Meetings will be advertised to the members.
All applicants go through a selection process with existing trustees.
All trustees receive training organised either internally or through the Council for Voluntary Services.
## _**Organisational structure**_
The administration of the charity is carried out by the trustees who are responsible for the strategic direction and policy of the charity and all related decisions. The board of trustees meets monthly. None of the trustees receive remuneration or other benefit from their work with the charity. All remunerations are set by the Board of Trustees and reviewed annually.
Page 4
## **dDeaflinks-Staffordshire**
## **Trustees Report**
## _**Major risks and management of those risks**_
## _Financial Sustainability_
The trustees have identified that financial sustainability is the major financial risk for the charity. This risk is being managed by the actions set out in the "Review of Activities, Plans and Future Commitments" and the trustees keep those actions under review and closely monitor the results of those actions.
## _Non financial risks_
Attention has been focussed on non-financial risks arising from fire, health and safety and food hygiene. These risks are managed by ensuring accreditation is up to date, having robust policies and procedures in place and regular awareness training for staff working in these operational areas.
## **Small companies provision statement**
This report has been prepared in accordance with the small companies regime under the Companies Act 2006.
20/12/24 The annual report was approved by the trustees of the charity on .................... and signed on its behalf by:
......................................... Stephanie Brewster Trustee
Page 5
## **dDeaflinks-Staffordshire**
## **Independent Examiner's Report to the trustees of dDeaflinks-Staffordshire ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024.
## **Responsibilities and basis of report**
As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of dDeaflinks-Staffordshire as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
...................................... Daryl Denson ACMA
VAST The Dudson Centre Hope Street Stoke on Trent ST1 4DD
## 20/12/24
Date:.............................
Page 6
## **dDeaflinks-Staffordshire**
## **Statement of Financial Activities for the Year Ended 31 March 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)**
|**Note**
**Income and Endowments from:**
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investment income
6
Other income
7
Total income
**Expenditure on:**
Charitable activities
8
Total expenditure
Net (expenditure)/income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
19|**Unrestricted**
**funds**
**£**
10,669
127,669
3,206
10,295
23
151,862
(201,221)
(201,221)
(49,359)
(49,359)
543,221
493,862|**Restricted**
**funds**
**£**
26,138
-
-
-
-
26,138
(6,650)
(6,650)
19,488
19,488
16,823
36,311|**Total**
**2024**
**£**
36,807
127,669
3,206
10,295
23|
|---|---|---|---|
||||178,000|
||||(207,871)|
||||(207,871)|
||||(29,871)|
||||(29,871)
560,044|
||||530,173|
The notes on pages 10 to 23 form an integral part of these financial statements. Page 7
## **dDeaflinks-Staffordshire**
## **Statement of Financial Activities for the Year Ended 31 March 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)**
|**Note**
**Income and Endowments from:**
Donations and legacies
3
Charitable activities
4
Investment income
6
Other income
7
Total income
**Expenditure on:**
Charitable activities
8
Total expenditure
Net income
Transfers between funds
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
19|**Unrestricted**
**funds**
**£**
18,260
140,364
464
348,405
507,493
(203,883)
(203,883)
303,610
8,400
312,010
231,211
543,221|**Restricted**
**funds**
**£**
-
-
-
134
134
(14)
(14)
120
(8,400)
(8,280)
25,103
16,823|**Total**
**2023**
**£**
18,260
140,364
464
348,539|
|---|---|---|---|
||||507,627|
||||(203,897)|
||||(203,897)|
||||303,730
-|
||||303,730
256,314|
||||560,044|
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2023 is shown in note 19.
The notes on pages 10 to 23 form an integral part of these financial statements. Page 8
## **dDeaflinks-Staffordshire**
## **(Registration number: 03372231) Balance Sheet as at 31 March 2024**
|||**2024**|**2023**|
|---|---|---|---|
||**Note**|**£**|**£**|
|**Fixed assets**||||
|Tangible assets|14|8,615|12,094|
|**Current assets**||||
|Debtors|15|11,846|23,947|
|Cash at bank and in hand|16|527,031|552,591|
|||538,877|576,538|
|**Creditors: Amounts falling due within one year**|17|(17,319)|(13,395)|
|**Net current assets**||521,558|563,143|
|**Total assets less current liabilities**||530,173|575,237|
|**Creditors: Amounts falling due after more than one year**|18|-|(15,193)|
|**Net assets**||530,173|560,044|
|**Funds of the charity:**||||
|**Restricted income funds**||||
|Restricted funds|19|36,311|16,823|
|**Unrestricted income funds**||||
|Unrestricted funds||493,862|543,221|
|**Total funds**|19|530,173|560,044|
For the financial year ending 31 March 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements on pages 7 to 23 were approved by the trustees, and authorised for issue on 20/12/24 .................... and signed on their behalf by:
.........................................
Stephanie Brewster Trustee
The notes on pages 10 to 23 form an integral part of these financial statements. Page 9
## **dDeaflinks-Staffordshire**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
## **1 Charity status**
The charity is limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.
## **2 Accounting policies**
## **Summary of significant accounting policies and key accounting estimates**
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
## **Statement of compliance**
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 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.
## **Basis of preparation**
dDeaflinks-Staffordshire 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 the relevant accounting policy notes.
## **Going concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
## **Income and endowments**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.
## _**Donations and legacies**_
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.
## _**Grants receivable**_
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
Page 10
## **dDeaflinks-Staffordshire**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
## _**Deferred income**_
Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received. Such income is only deferred when:
- The donor specifies that the grant or donation must only be used in future accounting periods; or - The donor has imposed conditions which must be met before the charity has unconditional entitlement.
## _**Other income**_
Other income includes income received from room hire, membership fees and training fees.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
## _**Charitable activities**_
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **Support costs**
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
## **Governance costs**
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.
## **Government grants**
Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Page 11
## **dDeaflinks-Staffordshire**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
## **Tangible fixed assets**
Individual fixed assets costing £500 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
## **Depreciation and amortisation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
**Asset class Depreciation method and rate** Freehold Land and Buildings 2% Straight Line Fixtures, Fittings and Equipment 10% Straight Line Office and Computer Equipment 25% Straight Line
## **Trade debtors**
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Trade creditors**
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
Page 12
## **dDeaflinks-Staffordshire**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
## **Pensions and other post retirement obligations**
The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
## **Financial instruments**
## _**Classification**_
Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.
## _**Recognition and measurement**_
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.
Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.
Page 13
## **dDeaflinks-Staffordshire**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
## **3 Income from donations and legacies**
|Donations and legacies;
Donations from individuals
Grants, including capital grants;
Government grants
Grants from other charities
Donations and legacies;
Donations from individuals
Grants, including capital grants;
Government grants
**4**
**Income from charitable activities**
Communication Services
Service Charges
Communication Services
Service Charges|**Unrestricted**
**funds**
**General**
**£**
3,553
5,116
2,000
10,669|**Restricted**
**funds**
**£**
-
-
26,138
26,138
**Unrestricted**
**funds**
**General**
**£**
14,144
4,116
18,260
**Unrestricted**
**funds**
**General**
**£**
101,690
25,979
127,669
**Unrestricted**
**funds**
**General**
**£**
107,094
33,270
140,364|**Total**
**2024**
**£**
3,553
5,116
28,138|
|---|---|---|---|
||||36,807|
||||**Total**
**2023**
**£**
14,144
4,116|
||||18,260|
||||**Total**
**2024**
**£**
101,690
25,979|
||||127,669|
||||**Total**
**2023**
**£**
107,094
33,270|
||||140,364|
Page 14
## **dDeaflinks-Staffordshire**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
## **5 Income from other trading activities**
|Local fundraising and street collection income
**6**
**Investment income**
Interest receivable and similar income;
Interest receivable on bank deposits
Interest receivable and similar income;
Interest receivable on bank deposits
**7**
**Other income**
Fees and supplies
Fees and supplies
Gains on sale of tangible fixed assets for charity's own
use|**Unrestricted**
**funds**
**General**
**£**
2,797
345,608
348,405|**Unrestricted**
**funds**
**General**
**£**
3,206
3,206
**Unrestricted**
**funds**
**General**
**£**
10,295
10,295
**Unrestricted**
**funds**
**General**
**£**
464
464
**Unrestricted**
**funds**
**General**
**£**
23
**Restricted**
**funds**
**£**
134
-
134|**Total**
**2024**
**£**
3,206|
|---|---|---|---|
||||3,206|
||||**Total**
**2023**
**£**
-|
||||**Total**
**2024**
**£**
10,295|
||||10,295|
||||**Total**
**2023**
**£**
464|
||||464|
||||**Total**
**2024**
**£**
23|
||||**Total**
**2023**
**£**
2,931
345,608|
||||348,539|
Page 15
## **dDeaflinks-Staffordshire**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
## **8 Expenditure on charitable activities**
|**8**
**Expenditure on charitable activities**||||
|---|---|---|---|
|Staff Costs
Training
Office Equipment Rental
Heat, light and water
Insurance
Telephone
Printing, Postage and Stationery
Interpreting and Signing Costs
Section Expenses
Sundry Expenses
Professional Fees
Depreciation
Rent
Staff Costs
Office Equipment Rental
Heat, light and water
Insurance
Repairs and Renewals
Telephone
Printing, Postage and Stationery
Interpreting and Signing Costs
Section Expenses
Sundry Expenses
Professional Fees
Depreciation|**Activity**
**undertaken**
**directly**
**£**
54,127
3,852
821
(218)
6,886
4,115
421
82,555
7,031
8,363
3,490
3,624
12,038
187,105
**Activity**
**undertaken**
**directly**
**£**
56,297
1,754
1,701
5,009
1,032
3,249
988
67,162
2,472
23,840
15,105
3,760
182,369|**Activity**
**support costs**
**£**
16,163
-
-
-
-
-
-
-
-
-
-
-
-
16,163
**Activity**
**support costs**
**£**
16,811
-
-
-
-
-
-
-
-
-
-
-
16,811|**2024**
**£**
70,290
3,852
821
(218)
6,886
4,115
421
82,555
7,031
8,363
3,490
3,624
12,038|
||||203,268|
||||**2023**
**£**
73,108
1,754
1,701
5,009
1,032
3,249
988
67,162
2,472
23,840
15,105
3,760|
||||199,180|
£201,221 (2023 - £203,883) of the above expenditure was attributable to unrestricted funds and £6,650 (2023 - £14) to restricted funds.
In addition to the expenditure analysed above, there are also governance costs of £4,603 (2023 - £4,717) which relate directly to charitable activities. See note 9 for further details.
Page 16
## **dDeaflinks-Staffordshire**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
## **9 Analysis of governance and support costs**
## **Governance costs**
|Staff costs
Wages and salaries
Independent examiner fees
Examination of the financial statements
Staff costs
Wages and salaries
Independent examiner fees
Examination of the financial statements|**Unrestricted**
**funds**
**General**
**£**
2,853
1,750
4,603
**Unrestricted**
**funds**
**General**
**£**
2,967
1,750
4,717|**Total**
**2024**
**£**
2,853
1,750|
|---|---|---|
|||4,603|
|||**Total**
**2023**
**£**
2,967
1,750|
|||4,717|
## **10 Government grants**
£5,116 (2023 :£4,116) was received by Stoke on Trent City Council
The amount of grants recognised in the financial statements was £5,116 (2023 - £4,116). There were no unfulfilled conditions at the year end.
## **11 Trustees remuneration and expenses**
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any reimbursed expenses from the charity during the year.
## **12 Staff costs**
The aggregate payroll costs were as follows:
Page 17
## **dDeaflinks-Staffordshire**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
|**Staff costs during the year were:**
Wages and salaries
Pension costs|**2024**
**£**
71,857
1,286
73,143|**2023**
**£**
75,026
1,049|
|---|---|---|
|||76,075|
The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:
|charity during the year expressed as full time equivalents was as follows:|||
|---|---|---|
|Direct staff
Administration|**2024**
**No**
4
1
5|**2023**
**No**
5
1|
|||6|
No employee received emoluments of more than £60,000 during the year.
The total employee benefits of the key management personnel of the charity were £27,034 (2023 - £26,852).
## **13 Taxation**
The charity is a registered charity and is therefore exempt from taxation.
Page 18
## **dDeaflinks-Staffordshire**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
## **14 Tangible fixed assets**
|**Cost**
At 1 April 2023
Additions
At 31 March 2024
**Depreciation**
At 1 April 2023
Charge for the year
At 31 March 2024
**Net book value**
At 31 March 2024
At 31 March 2023
**15 Debtors**
Trade debtors
Prepayments
Other debtors
**16 Cash and cash equivalents**
Cash at bank|**Furniture and**
**equipment**
**£**
16,711
145
16,856
10,094
960
11,054
5,802
6,617|**Furniture and**
**equipment**
**£**
16,711
145
16,856
10,094
960
11,054
5,802
6,617|**Computer**
**equipment**
**£**
63,455
-||**Total**
**£**
80,166
145
80,311
68,072
3,624
71,696
8,615
12,094
**2023**
**£**
20,480
3,467
-|
|---|---|---|---|---|---|
||16,856||63,455|||
||10,094
960||57,978
2,664|||
||11,054||60,642|||
||5,802||2,813|||
||6,617||5,477|||
||||**2024**
**£**
4,899
5,715
1,232
11,846
**2024**
**£**
527,031|||
||||||23,947|
||||||**2023**
**£**
552,591|
Page 19
## **dDeaflinks-Staffordshire**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
## **17 Creditors: amounts falling due within one year**
|**17 Creditors: amounts falling due within one year**|||
|---|---|---|
|Trade creditors
Other creditors
Accruals
Deferred income|**2024**
**£**
375
-
1,750
15,194
17,319|**2023**
**£**
6,539
789
1,950
4,117|
|||13,395|
## **18 Creditors: amounts falling due after one year**
|**18 Creditors: amounts falling due after one year**|||
|---|---|---|
|Deferred income
Deferred income at 1 April 2023
Amounts released from previous periods
Deferred income at year end|**2024**
**£**
-
**2024**
**£**
19,310
(4,117)
15,193|**2023**
**£**
15,193|
|||**2023**
**£**
23,427
(4,117)|
|||19,310|
Page 20
## **dDeaflinks-Staffordshire**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
|**19 Funds**
**Unrestricted funds**
**_General_**
dDeaflinks General Fund
BSL Sign Language Courses
Affiliated Groups
**_Designated_**
Relocation Purchase
**Total unrestricted funds**
**Restricted funds**
S&S Club
Toddlers Paygroup
Community Fund (Know your
Neighbours)
Sign up to Sport
**Total restricted funds**
**Total funds**
**Unrestricted funds**
**_General_**
dDeaflinks General Fund
BSL Sign Language Courses
Affiliated Groups
**_Designated_**
Relocation Purchase
**Total unrestricted funds**|**Balance at 1**
**April 2023**
**£**
**Incoming**
**resources**
**£**
**Resources**
**expended**
**£**
**Balance at 31**
**March 2024**
**£**
155,569
137,550
(194,190)
98,929
88,456
14,005
(6,195)
96,266
(804)
307
(836)
(1,333)
243,221
151,862
(201,221)
193,862
300,000
-
-
300,000
543,221
151,862
(201,221)
493,862
16,703
-
-
16,703
120
-
-
120
-
16,038
(2,100)
13,938
-
10,100
(4,550)
5,550
16,823
26,138
(6,650)
36,311
560,044
178,000
(207,871)
530,173
**Balance at 1**
**April 2022**
**£**
**Incoming**
**resources**
**£**
**Resources**
**expended**
**£**
**Transfers**
**£**
**Balance at**
**31 March**
**2023**
**£**
161,032
473,185
(187,243)
(291,405)
155,569
70,179
33,270
(14,798)
(195)
88,456
-
1,038
(1,842)
-
(804)
231,211
507,493
(203,883)
(291,600)
243,221
-
-
-
300,000
300,000
231,211
507,493
(203,883)
8,400
543,221|**Balance at 31**
**March 2024**
**£**
98,929
96,266
(1,333)|**Balance at 31**
**March 2024**
**£**
98,929
96,266
(1,333)|
|---|---|---|---|
||||193,862
300,000|
||||493,862|
||||16,703
120
13,938
5,550|
||||36,311|
||||530,173|
||||**Balance at**
**31 March**
**2023**
**£**
155,569
88,456
(804)|
||||243,221
300,000|
||||543,221|
Page 21
## **dDeaflinks-Staffordshire**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
|**Restricted**
Property Revaluation Fund
S&S Club
Toddlers Paygroup
**Total restricted funds**
**Total funds**|**Balance at 1**
**April 2022**
**£**
8,400
16,703
-
25,103
256,314|**Incoming**
**resources**
**£**
-
-
134
134
507,627|**Resources**
**expended**
**£**
-
-
(14)
(14)
(203,897)|**Transfers**
**£**
(8,400)
-
-
(8,400)
-|**Balance at**
**31 March**
**2023**
**£**
-
16,703
120|
|---|---|---|---|---|---|
||||||16,823|
||||||560,044|
The specific purposes for which the funds are to be applied are as follows:
## Revaluation Reserve
The land and buildings was revalued and the revalued amount is being written off over 20 years.
## S&S Fund
These are a collection of accounts which are from various social groups run by volunteers of the charity, so the funds are accounted for each year under the umbrella of dDeaflinks Staffordshire.
## Community Fund TNL
A grant to cover core services and run BSL courses over the next 6 months.
## Toddlers Playgroup
A grant was received to run a signing toddler group.
## Community Link Fund (Know Your Neighbour)
Upskilling local charity staff and volunteers with BSL and Deaf Awareness, bridging the communication gap to link up the communities and improve volunteering opportunities and community access locally.
## Sign Up 2 Sport
Providing a variety of indoor sporting opportunities led by qualified coaches to improve access to sport for the deaf and hard of hearing communities locally.
## **20 Analysis of net assets between funds**
|Tangible fixed assets
Current assets
Current liabilities
Total net assets|**Unrestricted funds**
**General**
**£**
**Designated**
**£**
8,615
-
202,566
300,000
(17,319)
-
193,862
300,000|**Restricted**
**funds**
**£**
-
36,311
-
36,311|**Total funds at**
**31 March**
**2024**
**£**
8,615
538,877
(17,319)|
|---|---|---|---|
||||530,173|
Page 22
## **dDeaflinks-Staffordshire**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
|Tangible fixed assets
Current assets
Current liabilities
Creditors over 1 year
Total net assets|**Unrestricted funds**
**General**
**£**
**Designated**
**£**
12,094
-
259,715
300,000
(13,395)
-
(15,193)
-
243,221
300,000|**Restricted**
**funds**
**£**
-
16,823
-
-
16,823|**Total funds at**
**31 March**
**2023**
**£**
12,094
576,538
(13,395)
(15,193)|
|---|---|---|---|
||||560,044|
## **21 Related party transactions**
There were no related party transactions in the year.
Page 23
2024-12-20
## Deaflinks Accounts for signing
Final Audit Report
Created: 2024-12-20 By: VAST Accounts (accounts@vast.org.uk) Status: Signed Transaction ID: CBJCHBCAABAAxZrSyt8Csc33QqQDw_hfE7RTb4GLUGvm
## "Deaflinks Accounts for signing" History
Document created by VAST Accounts (accounts@vast.org.uk)
2024-12-20 - 2:11:50 PM GMT- IP address: 82.31.1.14
Document emailed to Stephanie Brewster (stephanie@wjresearch.com) for signature
2024-12-20 - 2:11:54 PM GMT
## Email viewed by Stephanie Brewster (stephanie@wjresearch.com)
2024-12-20 - 2:31:02 PM GMT- IP address: 212.159.20.186
Document e-signed by Stephanie Brewster (stephanie@wjresearch.com) Signature Date: 2024-12-20 - 2:36:38 PM GMT - Time Source: server- IP address: 212.159.20.186
Document emailed to Daryl Denson (daryl.denson@vast.org.uk) for signature 2024-12-20 - 2:36:39 PM GMT
Email viewed by Daryl Denson (daryl.denson@vast.org.uk) 2024-12-20 - 2:36:54 PM GMT- IP address: 82.31.1.14
## Document e-signed by Daryl Denson (daryl.denson@vast.org.uk)
Signature Date: 2024-12-20 - 2:39:12 PM GMT - Time Source: server- IP address: 82.31.1.14
## Agreement completed.
2024-12-20 - 2:39:12 PM GMT