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 -