Mapus-Smith & Lemmon LLP Chartered Accountants Charity Registration No. 1064118 WEST NORFOLK DEAF ASSOCIATION ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
WEST NORFOLK DEAF ASSOCIATION LEGAL AND ADMINISTRATIVE INFORMATION Trustees Charity number Principal address Independent examiner Bankers Dr Philip Koopowitz Mrs D Semmens Mr O Kenny Mr P Moss Ms E Saunders Mr GN Naish 1064118 The Deaf Centre Railway Road Kings Lynn Norfolk PE30 1NF Mapus-Smith & Lemmon LLP 48 King Street Kings Lynn Norfolk PE30 1HE Barclays Bank PLC 21 Tuesday Market Place Kings Lynn Norfolk PE30 1JW
WEST NORFOLK DEAF ASSOCIATION CONTENTS Trustees' report Page 1 - 3 Independent examiner's report 4 Statement of financial activities 5 Balance sheet 6 Notes to the financial statements 7 - 14
WEST NORFOLK DEAF ASSOCIATION TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025 The trustees have pleasure in presenting their report and the financial statements of the charity for the period from 1 April 2022 to 31 March 2023. In assessing whether the charity is a going concern the trustees have considered a period of twelve months from the date the accounts were approved. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". Objectives and activities We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set. Achievements and performance The 2024/25 financial year has once again proved challenging, but we have made a lot of changes to ensure the ongoing functioning of the charity. Our Hearing Support Service continues to deliver high levels of support to NHS hearing aid users within West Norfolk. WNDA are proud to have an enthusiastic team of staff and volunteers who have a patient and friendly way of delivering our services which is a relief to many. Our outreach service at The Bookshop, in Downham Market is very popular and continues to provide a valuable service to our Hearing Support clients. We continue to offer a range of social and learning opportunities for the Deaf Community (those communicating in British Sign Language). Through our contract with the Norfolk County Council Advice, Information and Support Service, we continue to provide information, advice, and signposting to Deaf people whose first and preferred language is British Sign Language (BSL). Our service providers deal with a wide range of issues from simple translating letters and making telephone calls, to in-depth cases regarding benefits, housing, employment issues and family matters. Financial review Funding from the Integrated Care Board (ICB) has continued to enable us to deliver our core services and provide a centre for the Deaf and people with acquired hearing difficulties. Funding has been agreed up to 31st March 2025. Funding for the Advice and Information Service was secured to 31st March 2027 from Norfolk County Council. Our building continues to attract a range of room hirers and we are focused on increasing the income from this activity. We continue to generate income from Room Hire, Gift Aid, Fundraising, Donations, Donation Tins, Book Shop sales, Ebay sales and Office space hire as well as our popular Ear Wax Removal clinic. Our overall Non-Restricted Income has increased, and this has allowed us to become less reliant on restricted Income (normally Grants) Plans for future periods Our application to become a CIO has been approved and the coming year will see the current charity transfer its assets and liabilities to the new CIO. It should be business as usual for the CIO as it takes over everything that the current charity does. We plan to consolidate the turnaround that we have seen and expand the Ear Wax Removal Clinics to generate further income. We will be looking at providing other Auditory related services to bolster our non-restricted funding. Our service provision should continue at the same level, and we will be looking out for funding to enhance what we can currently offer to children and young adults. We would like to expand the Board to give a broader range of experience. - 1-
WEST NORFOLK DEAF ASSOCIATION TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Structure, governance and management The charity is governed by a Trust Deed which requires that there shall be at least three trustees. A trustee is recommended by an existing trustee and invited to a meeting and then elected at the next trustees meeting. All trustees receive adequate induction and training The charity trustees during the year were: Dr Philip Koopowitz Mrs D Semmens Mr O Kenny Mr P Moss Ms E Saunders Mr G N Naish Reserves The unrestricted funds are used for general purposes within the charity. The restricted funds are used according to their original instruction. The level of reserves is monitored and reviewed at the regular trustees meetings. The trustees believe that the level of reserves which is necessary should be enough to cover the running costs of the head office, and that this is monitored and maintained throughout the year. Major Risks Funding remains the major risk as we continue to experience uncertainty over long term funding of services. We are trying to mitigate this uncertainty by focusing on other forms of Income generation so that we are less dependent on our traditional funders. We have future funding for the Hearing Support service up to the end of March 2026 and Advice and Information until the 31st of March 2027. The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales 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 charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to: - select suitable accounting policies and then apply them consistently - observe the methods and principles in the Charities SORP - make judgements and estimates that are reasonable and prudent - state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity - will continue in business. The Trustees are responsible for keeping proper accounting records, that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the rovisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence fo akina reasonable steps for the prevention and detection of fraud and other irredularitie - 2-
WEST NORFOLK DEAF ASSOCIATION TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The trustees' report was approved by the Board of Trustees. Dr Philip Koopowitz Trustee Date: - 3-
WEST NORFOLK DEAF ASSOCIATION INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WEST NORFOLK DEAF ASSOCIATION I report to the trustees on my examination of the financial statements of West Norfolk Deaf Association (the charity for the year ended 31 March 2025. Responsibilities and basis of report As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011. I report in respect of my examination of the charity's financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011. Independent examiner's statement Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice. 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 that in any material respect: 1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011. 2 3 the financial statements do not accord with those records; or the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination. 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 financial statements to be reached. Mapers Such. hermen up Mapus-Smith & Lemmon LLP 48 King Street King's Lynn Norfolk PE30 1HE Dated: 8 October 2025 - 4-
WEST NORFOLK DEAF ASSOCIATION STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Notes Unrestricted Restricted funds funds 2025 2025 € € Income from: Donations and legacies Charitable activities Other trading activities 3 4 5 10,955 - 114,958 58,287 - Total income Expenditure on: Charitable activities 125,913 58,287 6 Total expenditure 217,771 217,771 58,287 58,287 Net expenditure and movement in funds Reconciliation of funds: Fund balances at 1 April 2024 Fund balances at 31 March 2025 (91,858) - 61,652 189,732 (30,206) 189,732 Total Unrestricted Restricted funds funds 2025 2024 2024 10,955 58,287 114,958 184,200 13,158 - 111,283 124,441 71.979 - 71,979 276,058 276,058 147,036 147,036 84,287 84,287 (91,858) (22,595) (12,308) 251,384 84,247 202,040 159,526 61,652 189,732 Total 2024 € 13,158 71,979 111,283 196,420 231,323 231,323 (34,903) 286,287 251,384 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. - 5 -
WEST NORFOLK DEAF ASSOCIATION BALANCE SHEET AS AT 31 MARCH 2025 2025 Fixed assets Tangible assets Current assets Debtors Cash at bank and in hand Creditors: amounts falling due within one year Net current (liabilities)/assets Total assets less current liabilities The funds of the charity Restricted income funds Unrestricted funds Notes 10 185,442 13 489 686 1,175 (27,091) (25,916) 159,526 15 16 189,732 (30,206) 159,526 The financial statements were approved by the trustees on Dr Philip Koopowitz Trustee - 6- 2024 185,442 10,165 57,802 67,967 (2,025) 65,942 251,384 189,732 61,652 251,384
WEST NORFOLK DEAF ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 1 Accounting policies 1.1 Accounting convention he tinancial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102. The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest E. The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below. 1.2 Going concern At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. 1.3 Charitable funds objectives. Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity. 1.4 Income Income is recognised when the charity is legally entitled to it after any performance conditions have been met the amounts can be measured reliably, and it is probable that income will be received Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, coe agent is known, and receipt is expected. If the amount is not known, the legacy is treated as a - 7 -
WEST NORFOLK DEAF ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 1 Accounting policies (Continued) 1.5 Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Freehold land and buildings Fixtures and fittings Computers No depreciation applied 25% straight line basis 25% straight line basis The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities. 1.6 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. 1.8 Retirement benefits Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. 2 Critical accounting estimates and judgements In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. 3 Income from donations and legacies Donations and gifts Unrestricted funds 2025 10,955 Unrestricted funds 2024 13,158 - 8-
WEST NORFOLK DEAF ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 4 Charitable activities Grants Charitable Charitable Activities Activities 2025 2024 58,287 71,979 Performance related grants Grant - WNCCG Grant - NCC Grant - National Lottery Community Fund Grant - NCF Grant - Equal Lives Grant - St Giles Trust Grant - UK Deaf Sport 27,135 12,770 18,382 : 58,287 34,142 16,471 2,000 17,169 10,000 2,330 71,979 5 Other trading activities Room Hire Fundraising events Gift Aid Income Shop Takings Online Sales Other income Other trading activities Unrestricted Unrestricted funds funds 2025 2024 8,169 38,154 1,894 50,657 12,823 3,261 114,958 9,015 12,128 7,014 68,305 10,033 4,788 111,283 - 9-
WEST NORFOLK DEAF ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 6 Expenditure on charitable activities Direct costs Staff costs Rent, rates and insurance Electricity Travel Expenses Postage, stationery and advertising Telephone Hearing Support Service Expenses Sundries Communication Support Car Park Costs Repairs and Renewals Fundraising Costs Charges Subscriptions Deaf Club Expenses Other charitable expenditure Analysis by fund Unrestricted funds Restricted funds Charitable Activites 2025 140,038 8,925 1,164 8,759 1,834 4,016 18,349 4,785 783 35,873 230 3,004 6,750 23,772 276,058 217,771 58,287 276,058 Charitable Activites 2024 134,873 19,785 14,124 1,114 7,414 4,491 10,480 55 - 1,510 7,544 906 2,591 1,541 2,761 22,134 231,323 147,036 84,287 231,323 7 Trustees None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. - 10-
WEST NORFOLK DEAF ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 8 Employees The average monthly number of employees during the year was: Part time Employment costs Wages and salaries Social security costs Other pension costs 2025 Number 10 2025 133,218 4,410 2,410 140,038 2024 Number 10 2024 130,172 2,553 2,148 134,873 9 10 No employee received remuneration of more than £60,000. Full time hours for the charity is 35 hours p.wk. There were no employees whose annual remuneration was £60,000 or more. Taxation The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. Tangible fixed assets Cost At 1 April 2024 At 31 March 2025 Depreciation and impairment At 1 April 2024 At 31 March 2025 Carrying amount At 31 March 2025 At 31 March 2024 Freehold land Fixtures and Computers and buildings fittings € 185,442 185,442 21,480 21,480 19,875 19,875 - - 21,480 21,480 19,875 19,875 185,442 185,442 Total € 226,797 226,797 41,355 41,355 185,442 185,442 - 11 -
WEST NORFOLK DEAF ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 11 Debtors Amounts falling due within one year: Trade debtors 2025 489 2024 10,165 12 Loans and overdrafts Bank overdrafts Payable within one year 2025 E 24,855 24,855 2024 - - 13 Creditors: amounts falling due within one year 2025 24,855 1,631 605 27,091 2024 Notes 12 Bank overdrafts Other taxation and social security Trade creditors 2,025 2,025 14 Retirement benefit schemes Defined contribution schemes Charge to profit or loss in respect of defined contribution schemes 2025 2,410 2024 2,148 The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. - 12-
WEST NORFOLK DEAF ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 15 Restricted funds he restricted funds of the charity comprise the unexpended balances of donations and grants held on trus subject to specific conditions by donors as to how they may be user Movement in funds Incoming Resources Transfers resources expended 31 Maran 2025 € € Community Fund NCC - Pathfinder Capital Grant - WNCCG Grant - National Lottery Community Fund Grant - Equal Lives 85,000 104,732 : 27,135 12,770 18,382 : (27,135) (12,770) (18,382) - 189,732 58,287 (58,287) - 85,000 104,732 - - 189,732 16 Unrestricted funds The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes. At 1 April 2024 Incoming resources Resources At 31 March expended € 2025 € General funds 61,652 125,913 (217,771) (30,206) Previous year: General funds At 1 April 2023 84,247 Incoming resources € 124,441 Resources At 31 March expended 2024 (147,036) 61,652 17 Analysis of net assets between funds Unrestricted Restricted funds funds 2025 2025 € Total 2025 Unrestricted funds 2024 Restricted funds 2024 Total 2024 Fund balances at 31 March 2025 are represented by: Tangible assets Current assets/(liabilities) - (30,204) (30,204) 189,732 - 189,732 189,732 (30,204) 159,528 - 61,652 61,652 189,732 - 189,732 189,732 61,652 251,384 - 13-
WEST NORFOLK DEAF ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 18 Related party transactions There were no disclosable related party transactions during the year (2024 - none). - 14 -