Child Hearing Impairment and Language Development Project
UNAUDITED FINANCIAL STATEMEKf5
YEAR ENDED 31" MARCH 2024
REGISTERED CHARITY: 1070908

CHILD HEARING IMPAIRMENT AND LANGUAGE DEVELOPMENT PROJEcr
REPORT OFTHE TRUSTEES
YEAR ENDED 31" MARCH 2024
The Trustees present their report and the audited financial statements of the charity for the year ended 31
March 2024.
st
REFERENCE AND ADMIN15fRATIVE DEfAILS
Charity Name
Child Hearing Impalrment and Language Development Project
1070908
Charity Number
Principal office
Middlesbrough Deaf Centre
De￿ent Street
North Ormesby
Middlesbrough
TS3 6JD
Trustees
R A Lister
A Duffy
MBHebb
Craig Jones
Independent Examiner
Graham Fitzgerald
Azets Audit Services
Wynyard Park House
Wynyard Avenue
Wynyard
TS22 5TB
STRUCTURE GOVERNANCE AND MANAGEMENT
The Chlld Hearing Impainnent and Language Development Project reglstered as a charity on 7 August 1998 by
constitution adopted on 8 September 1997 as amended 9 March 1998.
OBJECTNES AND ACTIVITIES
The charitWs objects are to further the relief and education of children and theirfamilies living with deafness
throughout the area of benefit.

CHILD HEARING IMPAIRMENT AND LANGUAGE OEVELOPMEKf PROJECT
REPORT OF THE TRUSTEES (contlnued)
YEAR ENDED 31" MARCH 2024
ACHIEVEMENTS AND PERFORMANCE
CHILD Deaf Youth Project {CDYP) are a vibrant registered charity. working for the benefit of all Deaf and hard of
hearing chlldren and young people within the Tees Valley Area. We facilitate and develop communication skills
and provide positive Deaf role models. We aim to redu￿ isolation, encourage self*steem and independen￿. We
strive to empower Deaf young people to make informed and positive decisions about their futurei giving them the
opportunity to reach their full potential.
We welcome children and youn8 people from age five to nineteen who use a variety of communlcatlon methods
from Britlsh Sl8n Languageto Oral. CHILD Deaf Youth Project alms to Improve and enhance the lfves of Deaf chlldren
and young people to build thelr confidence, self-esteem and develop a positive identlty in society.
We provide 2 youth clubs that run all year Includlng half terms and summer holldays.
FINANCIAL REVIEW
The ststement of financial activitles shows a surplu5 for the year of £19,738 and total reseNes stand at £64,656.
The unrestricted ￿serveS of the charity amount to £31,￿5 of which free reserves (i.e. those funds not designated
or tied up with fixed assets) amount to £31,005.
RESERVES POLICY AND RISK MANAGEMENr
It is the policy of the charity to maintain unrestricted funds which are the free reserves of the charity, at a level
which equates to six fflonths unrestricted expenditure. This provides sufficient funds to cover management,
administration, and support Costs and to respond to emergencies.
The trustees actlvety review the major risks whlch the charity face on a regular basls and belleve that maintaining
our free reseNes at the levels stated above will provide sufficient resources in the event of adve￿ conditions.
The trustees, annual report was approved on 28 January 2025 and signed on behaff of the board of trustees by:
A Duffy
Trustee

CHILD HEARING IMPAIRMENT AND LANGUAGE DEVELOPMENT PROJECT
YEAR ENDED 31 MARCH 2024
Independent Examiner's Report to the Trustees of Chlld Hearing Impalrment and Lan8ua8e Development Projert
st
I report on the accounts of the companyforthe year ended 31 March 2024 which are set out on pages 4 to 11
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 {'the Act'}
I report in respert of myexamination of the charlvs financial statements carried out undersection 145 of the 2011
Act and in carrying out myexamination I havefollowed all theapplicable dlrectionsgiven bythe Charlty Commisslon
under section 14515}Ib) of the Act.
Independent examlner's statement
I have completed my examlnatlon. I confirm that no rnaterial matters have come to my attentlon in connection
with the examination giving me cause to believe that in any material respect:
l. accounting records were not kept in respert of the charity as required by section 130 of the Act; or
2. the financial statements do not accord with those records; or
3. the financial statements do not complywith the applicable requirements concerning the form and content of the
accounts set out in the Charities (Accounts and Reports) Regulatlons 2Crf)8 other than any requirement that the
accounts give a 'true and fairf view which is not a matter considered as part of an independent examlnation.
I have no concerns and have come across no other matters in connection with the examination to which attention
should be drawn in thls report In order to enable a proper understanding of the accounts to be reached.
k?odJ
Graham Fltzgerald BA FCA DChA
Azet5 Audlt Servlces
$11117otS
Wynyard Park House
Wynyard Park Avenue
Wynyard
T522 5TB

CHILD HEARING IMPAIRMENT AND LANGUAGE DEVELOPMEMf PROJEcr
STATEMENT OF FINANCIAL AcrivmES
YEAR ENDED 31 MARCH 2024
2024
Total
Funds
2023
Total
Funds
Unrestrlcted
Funds
Restrlcted
Funds
Note
Income and endowments
Donations and legacies
Fundraising
Charitable activities
Investment income
1,986
137
5,475
551
38,824
40,810
137
5,475
551
28,291
28,291
16,886
134
TOTAL INCOME
8,149
38,824
46,973
45,311
EXPENDITURE
On charitable act￿ltieS
8,781
18,454
27,235
43,840
TOTAL EXPENDITURE
8,781
18,454
27,235
43,840
Net Incomel(expen(fiture)
(632)
20,370
19,738
1,471
Transfer
Fund balances brouglrt forward
31,637
13,281
44,918
43,447
Fund balances carried forward
31,Th)5
33,651
64,656
44,918
The notes on pages 6 to 11 fomi part of these accounts.

CHILD HEARING IMPAIRMENT AND LANGUAGE DEVELOPMENT PROJEcr
8ALANCE SHEEr
AS AT 31 MARCH 2024
2024
2023
CURRENT ASSErs
Cash at bank and in hand
68,164
46.353
68,164
46,353
CREDrroRS: AMOLINTS FALLING
DUE wmiiN ONE YEAR
13
3,508
1,435
NEf CURRENT ASSErs
64,656
44,918
NEf ASSErs
64,656
44.918
FUN05 OF THE CHARITY
RestrKted funds
Unrestrirted fund5
33.651
31,005
13,281
31,637
64,656
44,918
These financial statements were approved by the board of trustees and authorised for issue on 28th January 2025
and are Signed on behalf of the board by
ADufy
Trustee
The notes on pa8es 6 to 11 fomi part of these accounts

CHILD HEARING IMPAIRMEMf AND LANGUAGE DEVELOPMENT PROJECT
NOTES TO THE AccouMfs FOR THE YEAR ENDED 31" MARCH 2024
General Information
The charity is reglstered charity in England and Wales and is unincorporated. The address of the principal
office is Middlesbrough Deaf Centre, Derwent Street, North Ormesby, Middlesbrough TS3 6JD.
Statement of compliance
These financial statements have been prepared in compliance wlth FRS 102, 'The Financial Reporting
Standard applicable in the UK and the Republlc of Ireland., the Statement of Recommended Practlce
applicable to charities preparlng their accounts In accordance with the Flnancia l Reporting Standard
applicable in the UK and Republic of Ireland (FRS 1021 (Charities SORP {FRS 10211 and the Charites Act 2011.
Attountlng pollcies
Basls of preparatlon
The flnancial statements have been prepared on the historical cost basis, as modified by the revaluation of
certain financial assets and liabilities and Investment properties measured at falr value through income or
expenditure.
The financial statements are prepared In sterling, which Is the functional currency of the entlty.
Going concern
There are no material uncertainties about the charitws ability to continue.
Judgements and key sources of estimatlon uncertainty
The preparation of the financial statements requires management to make judgements, estimates and
assumptions that affect the amounts reported. These estimates and judgements are continually reviewed
and are based on experience and other factors, including expectations of future events that are believed to
be reasonable under the Circumstan￿$.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's
purposes.
Designated funds are Un￿strICted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor orthrough the
terms of an appeal and fall Into one of two sub-classes: restricted income funds or endowment funds.

CHILD HEARING ImPAIRME￿r AND LANGUAGE DEVELOPMEMf PROJEcr
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31" MARCH 2024
ACCOUMtING POLICIES (continued)
Incomlng resources
All incomlng resources are included in the Statement of flnancial activitles when entitlement has passed to
the charity; it is probable that the economic benefits associated with the transaction will flow to the charlty
and the amount can be reliably measured. The following specific policies are applied to particular categorles
of income:
Income from donations Of grants is recognised when there is evldence of entitlement to gift, receipt
is probable, and its amount can be measured reliably.
Legacy income is recognised when receipt 15 probable, and entitlement is established.
Income from donated goods is measured at the fair value of the goods unless this is impractical to
measure reliably, in which case the value is derived from the cost to the donor or the estimated
resale value. Donated facilities and servi￿5 are recognised in the accounts when received if the
value can be reliably measured. No amounts are included forthe contribution of general
volunteers.
Income from contracts forthe supply of services is recognised wlth the delivery of the contratted
servi￿. This is classified as unrestricted funds unless there is a contractual requirement for it to be
spent on a particular purpose and retumed if unspent, in which case It may be regarded as
restricted.
Resources expended
Expenditure is recognised on an accruals basls as a liability is incurred. Expenditure Includes any VAT which
cannot be fully recovered, and is classified under headings of the statement of financial actlvitles to which it
relates:
Expenditure on raising funds Includes the costs of all fundraising activities. events, non-charitable
trading activities and the sale of donated goods.
Expenditure on charitable artivities includes all costs inCUr￿d by a charlty In undertaking activities
that further its charitable aims forthe benefit of its beneficiaries, including those support Costs and
costs ￿lating to the governance of the charity apportioned to charitable activities.
Other expenditure includes all expenditure that is neither related to raising funds for the charity nor
part of its expenditure on charitable activities.
All costs a￿ allocated to expenditure categories reflecting the use of the resource. Direct costs attributable
to a single activity are allocated dirertly to that activity. Shared costs are apportioned between the activities
they contribute to on a ￿asOnable, justifiable and consistent basis.
Tangible fixed assets
Tangible assets are initially ￿COrd at cost, and subsequently stated at C05t less any accumulated
depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the
fair value at the date of revaluation less any subsequent accumulated depreclation and subsequent
accumulated impairment105ses.

CHILD HEARING IMPAIRMENT AND LANGUAGE DEVELOPMENT PROJECT
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31" MARCH 2024
AccouKnNG POLICIES (continued)
Tangible assets (contlnued)
An increase In the carrying amount of an asset as a result of a revaluation, Is recognised in other recognised
gains and losses, unless It reverses a charge for impairnient that has previously been recognised as
expenditure wlth the statement of financial activities. A decrease In the carrying amount of an asset as
result of revaluation, Is recognlsed in other recognised gain5 and losses, except to whlch it offsets any
previous revaluation galn, In which case the loss is shown within other recognised gains and losses on the
ststement of financial artivlties.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, overthe
useful economic life of that asset as follows:
Fixtures and fittings
written off in year of purchase
Impalrment of fixed assets
A review for indlcators of impairment is carried out at each rereporting date, with the recoverable amount
being estimated where such indicators exist. Where the carrying value eX￿edS the recoverable amount, the
asset is impaired accordingly. Prlor impairments are also reviewed for possible reversal at each reportlng
date.
For the purpose of impalrment testing, when It Is not possible to estimate the recoverable amount of an
indivldual asset, an estimate is made of the recoverable amount of the cash-generating unlt to which the
asset belongs. The cash-generating unlt is the smallest Identlflable group of assets that includes the asset
and generates cash inflow5 largely independent of the cash inflows from other assets orgroups of assets.
For Impairment testing of goodwill, the goodwill acquired in a business comblnation is, from the acquisitlon
date, allocated to each of the cash-generating units that are expected to beneflt from the synergies of the
combination, irrespectlve of whether other assets or liabilities of the charity are asslgned to those units.
4. Donations and legacies
2024
Total
2023
Totsl
Unrestrfcted
Restrkted
Donatlons
Donations
1986
1986
454
Grants
Middlesbrough Borough Council
Middlesbrough Borough Council - Equipment
BBC Children In Need
Cornmunity Fund
8,(MJO
1,124
6,796
11,917
6,991
23,833
6,991
23,833
1,986
38,824
40,810
28,291

CHILD HEARING IMPAIRMENT AND LANGUAGE DEVELOPMENT PROJECT
NOTE5 TO THE ACCOUNTS FOR THE YEAR ENDED 31" MARCH 2024
S. Fundralslng
2024
Totsl
2023
Total
Unrestricted
Restrkted
Raffle Sales
137
137
137
137
6. Charitable artlvltles
2024
Total
2023
Total
Unrestricted
Restricted
Access to Work
Youth Club Subscriptions &Tuck Shop
Child Deaf Projert
3,430
2,045
3,430
2,045
12,392
1,731
2,763
5,475
5,475
6,061
7. Investment income
2024
Total
2023
Total
Unrestricted
Restricted
Bank interest re￿[Vable
551
551
134
551
551
134
8. Expenditure on charitable activltles by activlty type
Charitable Governance
Activities
Costs
2024
Total
2023
Total
Child Deaf Youth Project
Middlesbrough Borough Councll
Community Fund
BBC Children In Need
8,781
3,927
7,221
7,306
8,781
3.927
7,221
7,306
25,282
7,639
5,669
5,250
27,235
27,235
43,840
9. Independent examination fees
2024
2023
Independent Examinerfs Fee
1092
420

CHILD HEARING IMPAIRMENT AND LANGUAGE DEVELOPMENT PROJECT
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31sf MARCH 2024
10. Staff costs
The totsl staff costs and employee benefrts forthe reporting period are anaylsed as folk)ws:
2024
2023
Wages and Salaries
11,718
21,425
The average number of employees during the year was 212023: 21.
No employee received employee benefrts of more than £60,000 during the year12023: Nil)
11. Trustee remuneratlon and expenses
No remuneration or expenses frorn employment with the charity or a related entity were received by
the trustees in the year.
12. Tan8ible fixed assets
Fixtures and ffttings
cosr
At I"April 2023
Additions
6,713
1,139
At 315r March 2024
7,852
DEPRECIATION
At I" April 2023
Charge fortheyear
6,713
1,139
At 31" March 2024
7,852
NEf BOOK VALUE
At 31" March 2024
At 31. March 2023
10

CHILD HEARING IMpAIRmE￿r AND LANGUAGE DEVELOPMENT PROJECT
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31" MARCH 2024
13. Creditors: Amounts falling due wlthin one year
2024
2023
Trade Credltors
Accruals and deferred income
Social Security and other taxes
594
660
2254
450
3,508
1,435
I￿ Analysis of charitable fund5
Opening
Balance
Incoming
Resources
Resources
Expended
Transfers
Closing
Balance
Restricted Funds
Middlesbrough Borough Council
Middlesbrough Borough Council
-Equipment Fund
Community Fund
BBC Children in Need
4,334
1,153
13,9271
8A07
1,153
6.248
1,546
23,833
6,991
{7,2211
(7,306)
22,860
1,231
Totsl Restrlrted Funds
Unrestricted Funds
Child Deaf Project
13,281
38,824
{18,4541
33,651
31,637
8,149
18,781)
31,005
Totsl Funds
44,918
46,973
{27,2351
64,656
Purpose of Restrirted Funds
Middlesbrough BC- To cover activity costs.
Middlesbrough BC Equipment-to coverequipment Costs.
BBC Children In Need- To cover Youth Workers Salary.
Community Funds-To coversalary and running costs.
15. ANALYSIS OF NEf ASSEfs BETWEEN FUNDS
2024
Total
Funds
Unrestrfrted
Funds
Restricted
Funds
Net Current Assets
31,005
33,651
64,656
31,005
33,651
64,656