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2024-03-31-accounts

Company number: 03680467 Charity number: 1073468

Breakthrough (DeafHearing Integration) Known as DeafPLUS

Report and financial statements For the year ended 31 March 2024

Breakthrough (Deaf-Hearing Integration)

For the year ended 31 March 2024

Contents

Reference and administrative information ...................................................................................... 1 Trustees’ annual report .................................................................................................................. 2 Independent auditor’s report ........................................................................................................ 16 Statement of financial activities (incorporating an income and expenditure account) ................... 21 Balance sheet .............................................................................................................................. 22 Statement of cash flows ................................................................................................................ 23 Notes to the financial statements ................................................................................................. 24

Breakthrough (Deaf-Hearing Integration)

For the year ended 31 March 2024

Company number 03680467 Country of incorporation United Kingdom

Charity number 1073468 Country of registration England & Wales Registered office and Deafplus London operational address Trinity Centre, Key Close London, E14HG

Operational name deafPLUS

Trustees Trustees who are also directors under company law, who served during the year and up to the date of this report were as follows:

David Rose Chair Alan Murray MBE Vice Chair/Treasurer Will Davidson Resigned 6[th] Sept. 2023 Kati Balaz Resigned 8[th] March 2023 Geraldine O’Halloran Sally Paull Joined 6[th] Dec. 2023 Stephen Colthrust Joined 6[th] Dec. 2023 Rachel Vann Joined 19[th] April 2024 Key management Personnel Reg Cobb Chief Executive Leo Mansell Operations Manager since 16[th] June 2023 Bankers Lloyds Bank Plc, 25 Gresham Street, London, EC2V 7HN Solicitors Russell Cooke LLP, 8 Bedford Row London WC1R 4BX Auditor Sayer Vincent LLP, Chartered Accountants and Statutory Auditor, 110 Golden Lane, London, EC1Y 0TG

The Board of Trustees is pleased to present this comprehensive report, along with the audited financial statements, covering the fiscal year ending on March 31, 2024. The reference and administrative information, outlined in detail on page 1, are integral components of this report. Our financial statements adhere to all current statutory requirements, the provisions within our memorandum and articles of association, as well as the stipulations governing directors' reports as mandated by company law. Additionally, we have ensured compliance with the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP, which is applicable to charities preparing their financial accounts in accordance with FRS 102.

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For the year ended 31 March 2024

Purposes, Objectives, and Activities

Annually, the Board of Trustees conducts a rigorous review of the charity's purposes, objectives, and activities, in line with its strategy plan. This report meticulously examines the achievements and outcomes of the charity's work during the reporting period. We take pride in highlighting the successful execution of each key activity and the tangible benefits extended to the groups of individuals the charity is dedicated to assisting. This comprehensive review also aids in safeguarding that our aims, objectives, and activities remain steadfastly aligned with our stated mission.

In our review process, we have closely consulted the guidance provided by the Charity Commission's general guidance on public benefit. This guidance has been invaluable in shaping our aims, objectives, and strategic planning for future activities. We confirm our unwavering commitment to fulfilling the duty outlined in section 17 of the Charities Act 2011, which mandates that we duly consider the Charity Commission's general guidance on public benefit, as articulated in 'Charities and Public Benefit.'

More Than Half-Century of Empowering Deaf and Hearing Communities

deafPLUS proudly traces its origins back to its establishment in 1971, marking over five decades of dedicated service. Since our inception, we have relentlessly championed equality between deaf and hearing individuals by promoting inclusive practices and providing essential support to surmount societal barriers. Our Governing Documents explicitly state our founding purpose: to advance "the promotion of the material, mental, and spiritual welfare of deaf persons (whether totally or partially deaf), first within Great Britain and secondly, throughout the world."

Throughout our journey, we have consistently pioneered innovative solutions to bridge the gap between deaf and hearing communities. Notably, in the 1970s, we were instrumental in introducing the first text phone, by our funders, David Hyslop and Dawn Garrett. This spirit of innovation continues to drive us forward. In 2015, we launched a groundbreaking British Sign Language (BSL) video adviceline service, enabling deaf individuals across the country to access our information and advice services effortlessly, particularly during covid years.

Our unwavering commitment to innovation persisted even during the challenges posed by the post-COVID-19 era, as we adapted our modes of interaction with clients to ensure their well-being and continued support.

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deafPLUS Vision and Mission

Our vision is an accessible world for our people* with barriers to participation and opportunities removed.

Our mission is to empower our people* to take control of their own lives, by reaching their potential and supporting them to achieve independence, making informed choices and allowing them to participate in the wider society.

Our values are empowerment, quality, trust and empathy.

Four Key Strategic Aims for 2024 - 2027

1. Enhancing Accessible Advice and Community Hubs

Our goal is to provide safe space for our stakeholders.

Our primary objective is to establish secure and welcoming spaces for our stakeholders. This will be achieved by nurturing a strong and continuous collaboration with the local deaf community and maintaining an ever-evolving dialogue on issues affecting the deaf and hard of hearing individuals, thus implementing an enduring co-production approach. This, in turn, will elevate the quality of our services, fortify our communication with stakeholders, and facilitate partnerships with other organisations that complement our services, ultimately mitigating the competitive threat.

2. Advancing Quality Services

Our goal is to cultivate deafPLUS as an exceptional workplace.

To achieve this, we must establish an efficient internal communication system, incorporating centralised tools such as CRM and SharePoint to enhance both internal and external communication. Our cohesive team is our strength, and it is imperative that we safeguard our staff from excessive workloads, ensuring the retention of our dedicated personnel who align with the organisation's core values and principles.

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3. Boosting Unrestricted Income

Our objective is to establish a more robust and consistent cash flow.

To accomplish this, it's essential that deafPLUS operates within a sustainable financial model, ensuring we generate adequate income to cover core expenses, while maintaining our services at a breakeven point as stipulated by funding requirements. This will prevent us from operating in a deficit situation and allow for greater financial stability.

4. Fostering Enhanced Partnerships

Our goal is to provide our stakeholders and clients with clearer, more streamlined services.

To achieve this, we must unite various organisations with similar service models, reducing potential confusion for our clients. Furthermore, collaborative efforts will not only alleviate competition threats but also enable us to offer more robust and comprehensive services to our clients.

Our client-facing team boasts appropriate qualifications and extensive experience in providing Information, Advice, Guidance, and Advocacy. Importantly, 97% of our team members are either deaf or living with hearing loss, granting us a unique capacity to empathise with our client group, having personally encountered many of the issues they face.

This report, along with the financial statements, comprehensively encompasses all of our charity's activities.

As the fiscal year concluded, we engaged in consultation sessions with stakeholders, staff, and other relevant parties. This collaborative effort will be instrumental in shaping our strategic direction for the upcoming years.

Quality Accreditations

deafPLUS takes pride in our continued adherence to rigorous quality standards. We are pleased to report that we have been reaccredited under the following Quality Accreditations:

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Our Quality Assurance system stands as a testament to our commitment to providing dependable services across the nation. Furthermore, we are proud to be recognised as a Living Wage Employer, registered with the Living Wage Foundation.

Achievements, Performance, and Beneficiaries

During the year 2023-2024, deafPLUS remained committed to empowering deaf individuals and those with hearing or visual impairments, ensuring our work furthered our charitable objectives for public benefit.

Over the course of the year:

Reflection and Opportunities

While we are proud of our progress, analysis of the year’s outcomes highlights areas for growth:

Looking ahead, we are committed to building on this year’s successes, guided by our strategic plan for 2024-2027, to maximise our impact and continue empowering the communities we serve.

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Adviceline Project

Over the past year, our support continued and extended to 1,133 sessions, an increase from 845 cases the previous year, and this is a testament to our unwavering commitment to the deaf community. Recognising the growing demand for our services, we have undergone a management transition and successfully implemented a robust triage system, ensuring an efficient response to this increasing need.

Bath Centre

Our Bath Centre has been a beacon of support for local community, with 1,829 cases served during the year, which is a big increase from 1,415 cases the previous year. Our project has thrived and continues to deeply engage with the community through a multi-faceted approach, including home visits, office consultations, and a mobile advisory service using our trusted van. Additionally, we've played a pivotal role in establishing deaf community hubs across Somerset. We've also formed partnerships to deliver essential BSL and lipreading classes, which have been a lifeline for many. Our dedication extends to providing vision-related equipment for the communities of Somerset and Bath and North-East Somerset.

Bromley Centre

We remain consistent in delivering a range of services, including lipreading classes, wellbeing support and comprehensive advice services, with 791 contacts in one year, which is a slight decrease from 925 cases the previous year, due to ceasing to deliver hearing aid batteries to the local residents.

Ealing Centre

Our Ealing Centre has maintained its commitment to excellence. Our services, both advisory and equipment-related, continue to benefit the deaf community in the London Borough of Ealing. Additionally, we've expanded our reach to the London Borough of Merton, forging connections within the local deaf community. We have served 237 clients in one year, with 3,274 connections in the high, and due to the large increased, we’re looking to adapt the service to meet local demands.

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Whitechapel Centre

Our operations from our Whitechapel Centre have assisted 2,233 cases throughout the year, a slight decrease from 2,465 the previous year. We've reimagined our client interactions, implementing a triage system to ensure individual needs are met efficiently. In both the London boroughs of Tower Hamlets and Hackney, we've organised a multitude of events while providing essential advice services, and wellbeing support. In the London Borough of Camden, we've cultivated a strong rapport within the local deaf community, working closely with Camden Disability Action. In London Borough of Westminster, we offer advice support to the local deaf people in partnership with Citizens Advice, Westminster.

Birmingham

In Birmingham, we've made connections with 99 clients in the past year, with 283 connections, and the service is ever growing with high demand. We undertook measures to engage more effectively with the deaf community, being a personcentred organisation, listening to their needs and provide wellbeing support.

PA Services

Our PA Services have been instrumental in providing 1560.25 hours of support in the past year. We've engaged in various activities with our clients, aimed at enhancing their quality of life and overall well-being.

Due to internal infrastructure, we have consulted with a partner organisation, Remark! who have agreed to take on our PA service, as they are best fit to support the clients, and it took effect on the 1[st] May 2024.

Financial review and reserves policy

deafPLUS, as with all charities, continue to face the possibility of financial challenges in the future; not least the expected pressure on Council funding arising from a weakening economic situation throughout the country, as evidenced by Birmingham City Council and Somerset Council.

In the year ended 31 March 2024 total income increased by £18,595 to £835,498 (2023: £816,903) and total expenditure decreased by £119,075 to £833,387 (2023: £952,462), resulting in a net surplus of £2,111 (2023: net deficit of £135,559). Net assets at year-end were £405,314 (2023: £403,203).

During the year the Trustees continue to review the charity's Reserves Policy with our new finance team, examining the charity's requirements for reserves following their review of risks facing the charity. deafPLUS’s policy is to target three months of reserves. This level of reserves would more than cover, for example, the cost of

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services cessation in any two of our locations in a given year, with any associated redundancies (£2,000 to wind down and ‘make good’ the office and £10,000 for redundancies in each location). Such a level of reserves would also be sufficient to cushion us against cashflow difficulties associated with delay to grant or contract payments that may fall due to deafPLUS.

The restricted reserves balance at 31 March 2024 was £227,800 (2023: £219,017).

The unrestricted general reserves balance at 31 March 2024 was £175,390 (2023: £182,062). Free reserves (general reserves excluding fixed assets) total £169,273 as at 31 March 2024 (2023: £176,201). This represents approximately 8 months of unrestricted expenditure in 2023/24. The trustees’ target is to decrease the reserves in the year 2024/25 through additional spending on vital services.

deafPLUS as a Going Concern Statement

The Trustees affirm their reasonable expectation that the Charity can sustain its operations as a going concern for at least the next twelve months, starting from the date of approval of these financial statements. This assertion is grounded in several key considerations:

  1. Cash Flow Analysis : Based on the budgeted position through to March 2026, a revised cash flow analysis spanning from January 2025 to March 26 has been meticulously scrutinised and approved by our Finance Sub Committee. This analysis, which takes into account the fact that we have reduced management and overhead costs and factors in both known and anticipated income and expenditures. In line with our strategy plan, we are looking to boost our unrestricted income for the next 3 years.

  3. During the past 2 years, we have successfully streamlined our management expenses, enabling us to operate with minimal reliance on additional fundraising efforts. This achievement stems from the fact that a portion of our project-based funding now covers our overhead expenses.

  4. Diverse Range of Services : deafPLUS has solidified agreements to provide a diverse array of services across nine local authorities, in addition to a national project supported the Community Fund (National Lottery). In the event that funding for any specific project is terminated during this period, we have established protocols to promptly wind down the project, thereby containing losses within that project and safeguarding the overall financial health of the organisation.

  5. Sustained Project Funding : While the natural conclusion of projects is inevitable, our proactive approach to securing grants and contracts ensures a continual cycle of project inception and completion. This dynamic process,

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which we refer to as the "churn," provides us with confidence that we will continually replace any concluded projects with new opportunities.

  1. Competitive Business Model : Our analysis of the funding landscape underscores that, despite a backdrop of budget cuts and austerity measures, deafPLUS offers a compelling service portfolio characterised by quality and value for money. We remain steadfast in our belief that our business model is not only competitive but also stands out within our field of expertise, being very much person-centred approach in the way we work, with 97% of our staff are deaf or hard of hearing.

The Trustees have taken into account the actions undertaken by our CEO to streamline overhead and management costs, thereby addressing deficits. This strategic effort, while placing the charity under the pressure of meeting increased demands, simultaneously fortifies our foundation, enhancing operational efficiency and transparency in financial reporting.

Furthermore, we have initiated collaborative efforts with the local community and neighbouring charities to adapt and evolve in response to the evolving needs of the communities we serve. In parallel, we are engaging with local authority commissioners and grant officers to ensure that any necessary adaptations to our services are executed in a cost-effective manner, given the prevailing economic climate. These concerted efforts aim to maximise value for the people we serve while fostering partnerships with other organisations.

Principal Risks and Uncertainties

Annually, and as the need arises, the Trustees engage in a comprehensive risk assessment, with support of risk register, to vigilantly oversee the systems and practices in place for managing major strategic, business, and operational risks to which the charity is exposed. Additionally, the Trustees remain dedicated to upholding their statutory obligations, including the formulation and review of the organisation's strategy and its commitment to financial probity.

The most significant risk confronting deafPLUS remains centred on funding. The potential loss or non-renewal of a substantial number of our local authority grants and contracts, coupled with any reductions in trust funding, understandably raises concerns. To mitigate this risk, we have structured our operations in a decentralised manner, with separate funding bodies supporting each of our service locations. Nevertheless, we are actively diversifying our income streams and strengthening our fundraising activities to further fortify the financial resilience of the charity.

In summary, the Trustees remain committed to the responsible stewardship of resources and continue to monitor, manage, and adapt to the evolving landscape of

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risks and opportunities that come our way. Our enduring focus is on ensuring the sustained provision of vital services to the communities we serve while diligently safeguarding the organisation's financial stability.

Fundraising and Income Generation

Fundraising is a cornerstone of our mission, driven by an external team collaborating closely with our senior management team and supported by dedicated members of the public. As we enter the next financial year, we are strategically enhancing our fundraising efforts in alignment with our goal of boosting unrestricted income .

To amplify our impact, we are enlisting business ambassadors who will play a pivotal role in driving fundraising initiatives. These ambassadors, alongside our existing supporters, will champion our cause, helping us reach new audiences and attract sustainable funding.

Recognising the need for a robust financial foundation, we are broadening our revenue sources through innovative approaches. This includes:

Our fundraising efforts adhere strictly to the Fundraising Regulator’s Code of Fundraising Practice , ensuring the highest ethical standards and safeguarding vulnerable individuals. We are proud to be registered with the Fundraising Regulator, reflecting our commitment to transparency and accountability.

We are pleased to report that we received no complaints regarding our fundraising practices this year. This highlights the professionalism, and this is achieved by integrating these strategies with our broader goals of advancing service quality, fostering partnerships, and enhancing accessibility, we are ensuring a sustainable future for deafPLUS and the communities we serve.

Plans for the future

Our Strategic Plan 2024–2027 focuses on four core aims to guide our work and achieve our vision of creating an accessible world for our communities.

  1. Enhancing Accessible Advice and Community Hubs We aim to expand our network of community hubs to provide safe, inclusive spaces that meet the evolving needs of our stakeholders. By refurbishing existing locations, such as Whitechapel, and establishing new hubs across

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the UK, we will ensure that deaf, hard of hearing, and deafblind individuals have access to vital advice and support services. A key part of this effort includes enhancing our Adviceline and digital resources, enabling stakeholders to connect with us from anywhere.

2. Advancing Quality Services

We are committed to delivering services of the highest standard by creating a supportive workplace for staff and volunteers. This includes streamlining internal systems, such as CRM and financial tools, and providing comprehensive training programs to build staff expertise. By fostering a cohesive and empowered team, we ensure the delivery of impactful services to our clients.

3. Boosting Unrestricted Income

To secure long-term sustainability, we are diversifying income streams and exploring innovative fundraising strategies. We will develop a trading arm and form partnerships with businesses and corporate sponsors to increase unrestricted income. Our goal is to create a stable financial foundation that allows us to maintain and grow our services.

4. Fostering Enhanced Partnerships

Collaboration is at the heart of our approach. By forging alliances with likeminded organisations, we aim to amplify the impact of our services, reduce overlap, and create more streamlined solutions for our clients. These partnerships will also enable us to pursue joint funding opportunities and expand our reach to new communities.

In developing this plan, we have prioritised co-production and user-led engagement, ensuring that the voices of the deaf and sensory-impaired communities guide our direction. Our new strategy is not only a roadmap for growth but a commitment to empowering individuals to achieve independence and make informed choices.

Structure, Governance, and Management:

Our Charitable Company, a limited guarantee entity, was officially incorporated on December 8, 1998, under registration number 03680467. It operates in accordance with its Memorandum and Articles of Association and was registered with the Charity Commission on January 25, 1999, under number 1073468.

The Trustees delegate the day-to-day operations of the organisation to the Chief Executive, who receives support from our dedicated staff team and volunteers. Regular meetings and communication channels are in place to monitor the charity's

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financial and administrative progress and ensure alignment with our mission and objectives.

The company's establishment is guided by a memorandum of association that outlines its objectives and powers, governed by its articles of association. Importantly, all our trustees serve on a voluntary basis and do not receive any benefits from the charity. Any expenses incurred are transparently documented in note 7 of our accounts.

Appointment of Trustees:

deafPLUS actively promotes the recruitment of new trustees through open advertising. Our governing documents require that at least 51% of the Board comprises Deaf individuals or those living with hearing loss, and we have 80% of the Board who are deaf or hard of hearing.

Trustee Induction and Training:

Newly appointed trustees receive a comprehensive onboarding process, which includes providing them with a copy of "The Essential Trustee" and the deafPLUS Trustee Handbook. They are also invited to meet with our CEO and key staff members to gain insights into our organisation's work. An introduction to charity accounts is provided by our Honorary Treasurer, and Trustee training is offered when necessary. Trustees are also invited to staff away day, so they can engage with existing staff and learn more about the work that we do at deafPLUS.

Related Parties and Relationships with Other Organisations:

It is important to note that none of our Trustees/Directors hold any beneficial interest in the company, ensuring a conflict-free governance structure. Furthermore, we do not have any connected entities, maintaining transparency in our organisational relationships.

(Note: This revision enhances clarity, conciseness, and readability while maintaining the original content's integrity.)

Partnerships that have enhanced our work:

During the year we were hard at work building new partnerships through which we can deliver our work in future. These will help to secure and further improve our services, as well as enabling us to expand geographically.

We thank London Borough of Tower Hamlets for the provision of premises in Whitechapel and Rushmoor Borough Council for office accommodation in Aldershot.

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Local Consortium and Delivery Partners:

Tower Hamlets

Age UK East London. Service delivered as part of a consortium with REAL, Tower Hamlets Law Centre, Positive East, Apasen, Island Advice, Bromley by Bow Centre, Limehouse project.

East End Citizens Advice.

Public Health England service with partnership between Real (lead partners), IMC and deafPLUS.

Hackney

As a lead partners of a consortium working with Mind in Hackney, Refugee Women’s Association, Royal Society for Blind Children, and Money A&E.

Westminster

Westminster Citizens Advice

Camden

Camden Disability Action, with support from London Borough of Camden.

Ealing

Ealing Mencap (lead partners) working with us and Nucleus, Age UK Ealing, Ealing Centre for Independent Living (ECIL), Mind Ealing and Hounslow, Havelock Family Centre, Family Action, Parents of Ealing self-help Training scheme, Centre for Armenian Information and Advice.

Bromley

London Borough of Bromley

National Lottery Adviceline

BDA (British Deaf Association) – sub-contracted partnership to deliver You’re your Rights workshops all across England.

Somerset and Bath and North East Somerset

Somerset County Council, Bath & North East Borough Council, HCRG and consortium.

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deafPLUS has been supported by many volunteers and expert contacts who have given freely of their time and knowledge to support all areas of the organisation ranging from the teams in the regions to advising the Board of Trustee/Directors.

We would like to thank all our partners and volunteers. Their support in assisting us to run an organisation as diverse as deafPLUS and visionPLUS is invaluable.

We would also like to thank the following funders for their philanthropic investment in our services:

Alchemist Bar Bromley Chain Family and friends of Dawn Jarrett Hartley Wintney Golf Club Hayes School Henry Smith Charitable Trust National Lottery Community Fund Paget Trust The Thomas Sivewright Catto Charitable Settlement West Wickham Rotary Club

Remuneration policy for key management personnel

The Charity is a member of the Living Wage Foundation and therefore is a Living Wage employer. To ensure fairness in employee pay the charity has adopted a 3:1 pay ratio - that is to say, the highest paid person in the organisation will be paid no more than three times the hourly pay of the lowest paid. The current pay ratio is 2.25.

Statement of responsibilities of the trustees

The trustees (who are also directors of Breakthrough (Deaf-Hearing Integration) for the purposes of company law) 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).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

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The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 March 2024 was 6. The trustees are members of the charity, but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

Auditor

Sayer Vincent LLP was appointed as the charitable company's auditor during the year and has expressed its willingness to continue in that capacity.

The trustees’ annual report has been prepared in accordance with the special provisions applicable to companies subject to the small companies' regime.

The trustees’ annual report has been approved by the trustees on 27 January 2025 and signed on their behalf by

David Rose, Chair

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Report of the independent auditor to the members of Breakthrough (Deaf-

Hearing Integration)

Opinion

We have audited the financial statements of Breakthrough (Deaf-Hearing Integration) (the ‘charitable company’) for the year ended 31 March 2024 which comprise the statement of financial activities, balance sheet, statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on Breakthrough (Deaf-Hearing Integration)'s ability to continue

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as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other Information

The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ annual report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

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Responsibilities of trustees

As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.

Capability of the audit in detecting irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

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Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities . This description forms part of our auditor’s report.

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Use of our report

This report is made solely to the charitable company's members as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Fleur Holden (Senior statutory auditor)

31 Janualry 2025

for and on behalf of Sayer Vincent LLP, Statutory Auditor 110 Golden Lane, LONDON, EC1Y 0TG

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Statement of financial activities (incorporating an income and expenditure account)

For the year end 31st March 2024

Note
Income from:
2
3
3
3
3
5
5
5
5
5
6
Reconciliation of funds:
Total expenditure
Net expenditure / (income) for the year
Total funds carried forward
Transfers between funds
Net movement in funds
Total funds brought forward
Information and advice
Advocacy
Education, wellbeing, reablement and
life skills
Interest receivable from investments
Total income
Combined activities
Donations and legacies
Charitable activities
Expenditure on:
Combined activities
Raising funds
Charitable activities
Education, wellbeing, reablement and
life skills
Information and advice
Advocacy		 Unrestricted
£
25,856
243,461
-
91,414
8,259
1,415		 Restricted
£
3,542
74,234
9,322
219,091
158,904
-		 2024
Total
£
29,398
-
317,695
9,322
310,505
167,163
1,415		 Unrestricted
£
22,408
99,430
-
50,352
20,219
1,215		 Restricted
£
-
206,122
10,423
386,273
20,461
-		 2023
Total
£
22,408
305,552
10,423
436,625
40,680
1,215
370,405 465,093 835,498 193,624 623,279 816,903
1,425
255,876
174
128,809
13,562		 -
189,817
10,041
233,683
-		 1,425
445,693
10,215
362,492
13,562		 34,337
122,504
(108)
70,145
16,319		 -
316,957
9,283
366,170
16,856		 34,337
439,461
9,175
436,315
33,174
399,846 433,541 833,387 243,197 709,266 952,462
(29,441)
22,769		 31,552
(22,769)		 2,111
-		 (49,573)
3,797		 (85,987)
(3,797)		 (135,559)
-
(6,672)
184,186		 8,783
219,017		 2,111
403,203		 (45,776)
229,962		 (89,784)
308,801		 (135,559)
538,763
177,514 227,800 405,314 184,186 219,017 403,203

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 21 to the financial statements.

21

Breakthrough (Deaf-Hearing Integration)

Company no. 03680467

Balance sheet

As at 31st March 2024

As at 31st March 2024
Balance sheet		 Company no. 03680467
Note
Fixed assets:
12
Current assets:
13
14
Liabilities:
15
17
20a
Total unrestricted funds
Total assets less current liabilities
Restricted income funds
Unrestricted income funds:
Designated funds
The funds of the charity:
Creditors: amounts falling due within one year
Net current assets
Total net assets
Creditors: amounts falling due after one year
Cash at bank and in hand
Tangible assets
Stock
Debtors
Short term deposits
General funds
Total charity funds		 £
2,924
101,249
89,339
280,954		 2024
£
6,117		 £
10,013
61,869
89,339
310,656		 2023
£
5,860
399,197 409,483
474,466
(75,269)		 471,877
(62,395)
2,124
175,390		 2,124
182,062
405,314
-		 415,343
(12,140)
405,314 403,203
227,800
177,514		 219,017
184,186
405,314 403,203

Approved by the trustees on 27 January 2025 and signed on their behalf by

David Rose Chair

22

Breakthrough (Deaf-Hearing Integration)

Statement of cash flows

For the year ended 31st March 2024

Cash flows from operating activities
Net expenditure / (income) for the reporting period
(as per the statement of financial activities)
Depreciation charges
Interest from investments
Decease / (increase) in stocks
(Increase) / decrease in debtors
(Increase) in creditors
Short term deposits
Cash at bank and in hand
Total cash and cash equivalents
Analysis of cash and cash equivalents
Cash and cash equivalents at the end of the year
Change in cash and cash equivalents in the year
Net cash provided used in investing activities
Cash flows from investing activities:
Interest from investments
Purchase of fixed assets
Cash and cash equivalents at the beginning of the
year
Net cash (used in) / provided by operating
activities
Actuarial gains / (losses) on defined benefit pension		 £
£
2,111
2,787
(1,415)
7,089
(39,380)
735
(28,073)
1,415
(3,044)
-
(1,629)
(29,702)
399,995
370,293
At 1 April
2023
Cash flows
£
£
89,339
-
310,656
(29,702)
2024		 £
£
2,111
2,787
(1,415)
7,089
(39,380)
735
(28,073)
1,415
(3,044)
-
(1,629)
(29,702)
399,995
370,293
At 1 April
2023
Cash flows
£
£
89,339
-
310,656
(29,702)
2024		 £
£
(135,559)
4,040
(1,215)
(1,721)
17,336
(45,917)
(163,038)
1,215
(3,797)
(2,582)
(165,621)
565,616
399,995
Other non-
cash changes
At 31 March
2024
£
£
-
89,339
-
280,954
2023		 £
£
(135,559)
4,040
(1,215)
(1,721)
17,336
(45,917)
(163,038)
1,215
(3,797)
(2,582)
(165,621)
565,616
399,995
Other non-
cash changes
At 31 March
2024
£
£
-
89,339
-
280,954
2023
(28,073)
(1,629)		 (163,038)
(2,582)
At 1 April
2023
£
89,339
310,656		 Other non-
cash changes
£
-
-
(29,702)
399,995		 (165,621)
565,616
370,293 399,995

Cash flows
£
-
(29,702)		 At 31 March
2024
£
89,339
280,954
399,995 (29,702) - 370,293

23

Breakthrough (Deaf-Hearing Integration)

Notes to the financial statements

For the year ended 31st March 2024

a) Statutory information

b) Basis of preparation

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) - (Charities SORP FRS 102), The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

In applying the financial reporting framework, the trustees have made a number of subjective judgements, for example in respect of significant accounting estimates. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The nature of the estimation means the actual outcomes could differ from those estimates. Any significant estimates and judgements affecting these financial statements are detailed within the relevant accounting policy below.

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.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

c) Public benefit entity

The charity meets the definition of a public benefit entity under FRS 102.

“The Trustees affirm their reasonable expectation that the Charity can sustain its operations as a going concern for at least the next twelve months, starting from the date of approval of these financial statements. This assertion is grounded in several key considerations:

Cash Flow Analysis : A revised cash flow analysis spanning from January 25 to December 26 has been meticulously scrutinised and approved by our Finance Sub Committee. This analysis, which takes into account reduced management and overhead costs and factors in both known and anticipated income and expenditures, has been transmitted to our auditors for their evaluation. Following a thorough evaluation, we have successfully streamlined our management expenses, enabling us to operate with minimal reliance on additional fundraising efforts. This achievement stems from the fact that a portion of our project-based costs now covers our overhead expenses.

Diverse Range of Services : deafPLUS has solidified agreements to provide a diverse array of services across nine local authorities, in addition to pan-London and national projects supported by charitable trusts and the National Lottery. In the event that funding for any specific project is terminated during this period, we have established protocols to promptly wind down the project, thereby containing losses within that project and safeguarding the overall financial health of the organization.

Sustained Project Funding : While the natural conclusion of projects is inevitable, our proactive approach to securing grants and contracts ensures a continual cycle of project inception and completion. This dynamic process, which we refer to as the "churn," provides us with confidence that we will continually replace any concluded projects with new opportunities.

24

Breakthrough (Deaf-Hearing Integration)

Notes to the financial statements

For the year ended 31st March 2024

1 Accounting policies (continued)

Competitive Business Model : Our analysis of the funding landscape underscores that, despite a backdrop of budget cuts and austerity measures, deafPLUS offers a compelling service portfolio characterized by quality and value for money. We remain steadfast in our belief that our business model is not only competitive but also stands out within our field of expertise.

The Trustees have taken into account the actions undertaken by our new CEO to streamline overhead and management costs, thereby addressing deficits. This strategic effort, while placing the charity under the pressure of meeting increased demands, simultaneously fortifies our foundation, enhancing operational efficiency and transparency in financial reporting.

Furthermore, we have initiated collaborative efforts with the local community and neighbouring charities to adapt and evolve in response to the evolving needs of the communities we serve. In parallel, we are engaging with local authority commissioners and grant officers to ensure that any necessary adaptations to our services are executed in a cost-effective manner, given the prevailing economic climate. These concerted efforts aim to maximize value for the people we serve while fostering partnerships with other organisations.”

e) Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Designated funds comprise funds which have been set aside at the discretion of the Trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

Restricted funds are subject to specific conditions by donors 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.

f) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

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 is recognised at the time of the donation.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Government grants are being received under the Coronavirus Job Retention Scheme designed to compensate for staff costs. Amounts received or receivable are recognised in the Statement of Financial Activities over the same period as the costs to which they relate.

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.

g) Expenditure and irrecoverable VAT

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

25

Breakthrough (Deaf-Hearing Integration)

Notes to the financial statements

For the year ended 31st March 2024

1 Accounting policies (continued)

h) Allocation of support costs

Where information about the aims, objectives and projects of the charity is provided to potential beneficiaries, the costs associated with this publicity are allocated to charitable expenditure.

Where such information about the aims, objectives and projects of the charity is also provided to potential donors, activity costs are apportioned between fundraising and charitable activities on the basis of area of literature occupied by each activity.

30% of all costs is the rate for the support and governance costs, which is applied to the total specific project cost. However, depending on the nature of the project and the agreement with the individual funding body, it may fluctuate by +/- 10%.

Governance costs include those costs incurred in the governance ,of the charity's assets and are primarily associated with constitutional and statutory requirements.

i) Leases

Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.

j) Tangible fixed assets

Items of equipment are capitalised where the purchase price exceeds £300.

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

33% straight line 33% straight line 25% straight line

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

k) Stocks

Stocks are stated at the lower of cost and net realisable value. Items held for distribution at no or nominal consideration are measured at the lower of replacement cost and cost.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

l) Debtors

Trade and other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid.

m) Cash and cash equivalents

Cash and cash equivalents include cash in hand and at bank.

26

Breakthrough (Deaf-Hearing Integration)

Notes to the financial statements

For the year ended 31st March 2024

1 Accounting policies (continued)

n) Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount.

o) Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

p) 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.

q) Retirement benefits

The charity participates in a TPT Retirement Solutions scheme. This is a multi employer defined benefit scheme which is being accounted for as a defined contribution scheme because it is not feasible to identify the charity's share of the scheme's losses. The amounts in creditors are agreed contributions to fund a deficit in the scheme.

2 Income from donations and legacies

Donations and gifts
Government grants
Legacies
Coronavirus Job Retention Scheme
grant		 Unrestricted
£
15,646
3,210
7,000
-
 £
3,542
-
-
-
Restricted		 2024
Total
£
19,188
3,210
7,000
-		 Unrestricted
£
15,725
-
5,627
1,056		 £
-
-
-
-
Restricted		 2023
Total
£
15,725
-
5,627
1,056
25,856 3,542 29,398 22,408 - 22,408

27

Breakthrough (Deaf-Hearing Integration)

Notes to the financial statements

For the year ended 31st March 2024

3 Income from charitable activities

Income from charitable activities
Sub-total for Advocacy
Age UK East London
East End Citizens Advice Bureau
Francis Winham Foundation
Bromley Chain
Sub-total for Information and
advice
Advocacy
Somerset County Council
Information and Advice
Ealing Mencap
Westminster Deaf Support Advice
Service
Merton Council
VSCL - Virgin Care Serv Ltd
L B of Bromley		 Unrestricted
£
21,946
50,283
5,458
-
116,082
-
-
-
49,692		 £
-
-
-
9,983
-
50,060
-
14,191
-
Restricted		 2024
Total
£
21,946
50,283
5,458
9,983
116,082
50,060
-
14,191
49,692		 Unrestricted
£
-
-
-
-
99,430
-
-
-
-		 £
21,946
49,546
6,912
24,000
-
50,000
5,000
-
48,718
Restricted		 2023
Total
£
21,946
49,546
6,912
24,000
99,430
50,000
5,000
-
48,718
243,461
-		 74,234
9,322		 317,695
9,322		 99,430
-		 206,122
10,423		 305,552
10,423
- 9,322 9,322 - 10,423 10,423

28

Breakthrough (Deaf-Hearing Integration)

Notes to the financial statements

For the year ended 31st March 2024

3 Income from charitable activities (continued)

Total income from charitable
activities
YouChoose- Community Support
project
Henry Smith Charity
Education, wellbeing, reablement
and life skills
Combined Activities
Sub-total for Combined Activities
Adint Charitable
VSCL - Virgin Care Serv Ltd
Birmingham City Council
Sub-total for Education,
wellbeing, reablement and life
Real DPO Ltd.
National Lottery Community Fund
Unrestricted Fund - General
Mayor Fund
Real DPO Ltd.
Bath & Somerset Council
NHS Trust
L B of Hackney
LB of Tower Hamlets
Camden Disability Action
Heart of England
Trust for London
LB of Hammersmith and Fulham
Ealing Council		 Unrestricted
£
25,000
-
-
29,665
-
-
-
-
36,749
-
-
-
 £
57,000
27,125
29,166
-
12,600
15,000
-
30,000
-
-
21,600
26,600
Restricted		 2024
Total
£
82,000
27,125
29,166
29,665
12,600
15,000
-
30,000
36,749
-
21,600
26,600		 Unrestricted
£
-
-
-
-
-
-
6,992
-
43,360
-
-
-		 £
206,861
45,214
-
15,295
12,456
15,000
-
30,000
-
14,595
20,651
26,200
Restricted		 2023
Total
£
206,861
45,214
-
15,295
12,456
15,000
6,992
30,000
43,360
14,595
20,651
26,200
91,414
-
-
-
-
-
8,259		 219,091
-
-
158,904
-
-
-
-		 310,505
-
-
158,904
-
-
-
8,259		 50,352
-
-
-
-
13,800
-
6,419		 386,273
12,478
5,000
-
2,523
-
460
-		 436,625
12,478
5,000
-
2,523
13,800
460
6,419
8,259 158,904 167,163 20,219 20,461 40,680
368,990 465,093 834,083 170,001 623,279 793,280
Income from investments
Interest Receivable 2024
Total
£
1,415		 2023
Total
£
1,215
1,415 1,215

All income from investments is unrestricted.

29

Breakthrough (Deaf-Hearing Integration)

Notes to the financial statements

For the year ended 31st March 2024

Charitable activities

Staff costs (Note 8)
Project direct costs
Premises Cost
Depreciation
Other premises costs
Administration
Bad debt provision
Audit fees
Legal and professional
Other governance costs
Other fundraising costs
Support costs
Governance costs
Total expenditure 2024
Total expenditure 2023		 Raising
funds
£
-
1,425
-
-
-
-
-
-
-
-		 Information
and advice
£
258,416
32,311
27,691
-
-
-
-
-
-
-
-		 Advocacy
£
5,226
99
-
-
-
-
-
-
-
-
-		 Education,
wellbeing,
reablement and
life skills
£
228,032
31,177
300
-
-
-
-
-
-
-
-		 Combined
Activities
-
13,562
-
-
-
-
-
-
-
-
-
13,562
-
-
13,562
33,175		 Governance
costs
£
-
-
-
-
-
-
-
17,980
4,805
-
-		 Support
costs
£
93,911
-
4,269
2,787
12,545
97,137
1,715
-
-
-
-		 2024 Total
£
585,585
78,573
32,260
2,787
12,545
97,137
1,715
17,980
4,805
-
-		 2023 Total
£
658,939
181,724
30,259
4,040
14,686
40,485
-
11,000
2,448
7,647
1,235
1,425
-
-		 318,418
115,529
11,746		 5,325
4,616
274		 259,509
92,219
10,764		 22,785
-
(22,785)		 212,364
(212,364)
-		 833,387
-
-		 952,463
-
-
1,425 445,693 10,215 362,492 - - 833,387 952,463
34,337 439,461 9,175 436,315 - -

30

Breakthrough (Deaf-Hearing Integration)

Notes to the financial statements

For the year ended 31st March 2024

5b Analysis of expenditure (prior year)

Charitable activities

Staff costs (Note 8)
Other project (activites) direct
costs
Premises Cost
Depreciation
Other premises costs
Administration
Bad debt provision
Audit fees
Legal and professional
Other governance costs
Other fundraising costs
Support costs
Governance costs
Total expenditure 2023		 Raising
funds
£
33,102
-
-
-
-
-
-
-
-
1,235		 Information
and advice
£
269,289
43,797
20,893
-
-
-
-
-
-
-
-		 Advocacy
£
5,084
296
160
-
-
-
-
-
-
-
-		 Education,
wellbeing,
reablement and
life skills
£
226,322
117,673
5,068
-
-
-
-
-
-
-
-		 Combined
Activities
9,304
19,959
-
-
-
-
-
-
-
-
-
29,263
3,454
458
33,175		 Governance
costs
£
-
-
-
-
-
-
-
11,000
2,448
7,648
-		 Support
costs
2023 Total
£
£
115,837
658,939
-
181,724
4,138
30,259
4,040
4,040
14,686
14,686
40,485
40,485
-
-
-
11,000
-
2,448
-
7,648
-
1,235
179,186
952,463
(179,186)
-
-
-
-
952,463
34,337
-
-		 333,979
93,724
11,758		 5,540
3,162
473		 349,062
78,846
8,407		 21,096
-
(21,096)
34,337 439,461 9,175 436,315 -

31

Breakthrough (Deaf-Hearing Integration)

Notes to the financial statements

For the year ended 31st March 2024

This is stated after charging / (crediting):

This is stated after charging / (crediting):
2024 2023
£ £
Depreciation 2,787 4,040
Operating lease rentals payable:
Property 19,600 17,265
Equipment 667 3,396
Auditor's remuneration (excluding VAT):
Audit 17,980 10,230

7 Trustees expenses

Their were no trustee expenses in the 2023/24 year. Trustee expenses was £767 in 2022/23 incurred by 6 trustees.

8 Analysis of staff costs, trustee remuneration, and the cost of key management personnel

Staff costs were as follows:

Staff costs were as follows:
Salaries and wages
Social security costs
Other pension costs
Redundancy and termination costs		 2024
£
531,183
10,564
35,864
7,974		 2023
£
610,933
-
40,910
7,096
585,585 658,939

The redundancy and termination costs were settled and paid on 03/04/2023 and related to the previous year (2022/23).

No employee earned more than £60,000 during the year (2023: nil).

Total emoluments to key management personnel during the year amounted to £92598.69 (2023: £99,892) which relates to 2 staff (CEO, Operation Manager (2023: 4).

9 Staff numbers

The average number of employees (head count based on number of staff employed) during the year was 34 (2023: 41).

Staff are split across the activities of the charity as follows (full time equivalent basis):

Support
Information and advice
Combined Activities
Raising funds
Advocacy
Education, wellbeing, reablement and life skills		 2024
No.
0.0
10.0
0.0
5.0
0.0
4.0		 2023
No.
4
15
6
7
2
5
19 39

32

Breakthrough (Deaf-Hearing Integration)

Notes to the financial statements

For the year ended 31st March 2024

10 Related party transactions

There are no related party transactions to disclose for this financial year (2023: none).

Aggregate donations from related parties were £Nil (2023: £Nil).

11 Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

12 Tangible fixed assets

Tangible fixed assets
Fixtures
and fittings
£
199,884
-
199,884
199,884
-
199,884
-
-
All of the above assets are used for charitable purposes.
Charge for the year
Depreciation
Cost
At the end of the year
At the start of the year
Additions in year
At the start of the year
At the end of the year
Net book value
At the end of the year
At the start of the year		 Fixtures
and fittings
£
199,884
-
Computers
£
29,165
3,044		 Motor
vehicles
£
58,051
-
Total
£
287,100
3,044
199,884 32,209 58,051 290,144
199,884
-		 23,305
2,787		 58,051
-		 281,240
2,787
199,884 26,092 58,051 284,027
- 6,117 - 6,117
- 5,860 - 5,860

13 Stock

13
Stock
14
Debtors
Finished goods and goods for resale
Trade debtors
Other debtors
Prepayments and accrued income		 2024
£
2,924		 2023
£
10,013
2,924 10,013
2024
£
87,152
5,026
9,071		 2023
£
35,992
5,026
20,851
101,249 61,869

33

Breakthrough (Deaf-Hearing Integration)

Notes to the financial statements

For the year ended 31st March 2024

15 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Other taxation and social security
Accruals and deferred income (note 16)
Trade creditors
Other creditors
Pension creditor		 2024
£
8,953
24,999
5,397
6,071
29,849		 2023
£
8,017
8,667
1,588
552
43,571
75,269 62,395

16 Deferred income

Westminster Advice Service.
Balance at the beginning of the year
Amount released to income in the year
Amount deferred in the year
Balance at the end of the year
Creditors: amounts falling due after one year
Pension creditor		 2024
£
13,100
(13,100)
15,386		 2023
£
43,386
(43,386)
13,100
15,386 13,100
2024
£
-		 2023
£
12,140
- 12,140

As disclosed in note 1q to the financial statements, the amounts in creditors are agreed contributions to fund a deficit in the scheme. The agreed contributions relate to a period of three years.

18 Pension scheme

Scheme TPT retirement solutions - The Growth Plan

The company participates in the scheme, a multi-employer scheme which provides benefits to some 638 non-associated participating employers. The scheme is a defined benefit scheme in the UK. It is not possible for the company to obtain sufficient information to enable it to account for the scheme as a defined benefit scheme. Therefore it accounts for the scheme as a defined contribution scheme. The scheme is subject to the funding legislation outlined in the Pensions Act 2004 which came into force on 30 December 2005. This, together with documents issued by the Pensions Regulator and Technical Actuarial Standards issued by the Financial Reporting Council, set out the framework for funding defined benefit occupational pension schemes in the UK.

The scheme is classified as a 'last-man standing arrangement'. Therefore the company is potentially liable for other participating employers' obligations if those employers are unable to meet their share of the scheme deficit following withdrawal from the scheme. Participating employers are legally required to meet their share of the scheme deficit on an annuity purchase basis on withdrawal from the scheme.

34

Breakthrough (Deaf-Hearing Integration)

Notes to the financial statements

For the year ended 31st March 2024

A full actuarial valuation for the scheme was carried out at 30 September 2020. This valuation showed assets of £800.3m, liabilities of £831.9m and a deficit of £31.6m. To eliminate this funding shortfall, the Trustee has asked the participating employers to pay additional contributions to the scheme as follows:

19 Financial instruments

2024 2023
£ £
Financial liabilities measured at fair value through profit or loss
Pension creditor 6,071 12,692

20a Analysis of net assets between funds (current year)

Analysis of net assets between funds (current year)
Net assets at 31 March 2024
Tangible assets
Long term liabilities
Current assets		 General
unrestricted
£
6,117
169,273
-
Designated
£
-
2,124
-		 Restricted
£
-
227,800
-		 Total funds
£
6,117
399,197
-
175,390 2,124 227,800 405,314

20b Analysis of net assets between funds (prior year)

Analysis of net assets between funds (prior year)
Long term liabilities
Net assets at 31 March 2023
Tangible assets
Current assets		 General
unrestricted
£
5,860
188,342
(12,140)
Designated
£
-
2,124
-		 Restricted
£
-
219,017
-		 Total funds
£
5,860
409,483
(12,140)
182,062 2,124 219,017 403,203

35

Breakthrough (Deaf-Hearing Integration)

Notes to the financial statements

For the year ended 31st March 2024

21a Movements in funds (current year)

Movements in funds (current year)
Total restricted funds
Total designated funds
General funds
Other restricted funds
Restricted funds:
Charitable activities
Designated funds:
MAS Van appeal
Bromley Xmas Appeal
Combined
Information and advice
Advocacy
Education
Total funds
Total unrestricted funds
Deaf access
Unrestricted funds:		 At 1 April
2023
£
76,608
6,657
117,460
8,121
8,736
1,435
Income &
gains
£
236,552
9,322
219,218
-
-
-
Expenditure
& losses
£
(189,817)
(10,041)
(233,683)
-
-
-
Transfers
between
funds
£
(20,568)
(2,201)
-
-
-

At 31
March 2024
£
102,775
5,938
100,795
8,121
8,736
1,435
219,017 465,093 (433,541) (22,769) 227,800
2,124 - - - 2,124
2,124 - - - 2,124
182,062 370,405 (399,846) 22,769 175,390
184,186 370,405 (399,846) 22,769 177,514
403,203 835,498 (833,387) - 405,314

The narrative to explain the purpose of each fund is given at the foot of the note below.

36

Breakthrough (Deaf-Hearing Integration)

Notes to the financial statements

For the year ended 31st March 2024

21b Movements in funds (prior year)

Total restricted funds
Total designated funds
General funds
Restricted funds:
Deaf access
Total funds
Unrestricted funds:
Charitable activities
Information and advice
Combined
Advocacy
Education
Other restricted funds
MAS Van appeal
Total unrestricted funds
Designated funds:
Bromley Xmas Appeal		 At 1 April
2022
£
188,777
5,517
99,821
4,516
8,736
1,435
Income &
gains
£
206,122
10,423
386,273
20,461
-
-
Expenditure
& losses
£
(316,957)
(9,283)
(366,170)
(16,856)
-
-
Transfers
£
(1,333)
-
(2,464)
-
-
-		 At March
31 2023
£
76,609
6,657
117,460
8,121
8,736
1,435
308,802 623,278 (709,266) (3,797) 219,017
2,124 - - - 2,124
2,124 - - - 2,124
227,838 193,624 (243,198) 3,797 182,062
229,962 193,624 (243,198) 3,797 184,186
538,763 816,903 (952,463) - 403,203

Purposes of restricted funds

Information & Advice

Funding provided to enable deafPLUS to support deaf and visually impaired clients with-improved access to information, helping service users realise their legal and civil rights, responsibilities and entitlements. The funding is used to provide drop-in sessions and pre-arranged appointments where advisors can provide confidential information, advice and guidance to service users.

Advocacy Services

Funding received provides deaf and hard of hearing people with advice and support, such as:

Education, Wellbeing, Reablement and Life skills

Funding received to provide Lipreading classes where a qualified lip reading tutor provides service users with structured support to improve their lipreading skills. Funding is also used to provide other activities and workshops, such as opportunities for users to participate in drama workshops, visits to galleries and other social activities designed to overcome social isolation and encourage healthy lifestyles.

37

Breakthrough (Deaf-Hearing Integration)

Notes to the financial statements

For the year ended 31st March 2024

Purposes of restricted funds (continued)

Combined

Except for one agreement, all funding has been provided for responding to the challenges of the Coronavirus Pandemic. Such funding enabled deafPLUS to enhance its services in all projects. Besides these fundings there was another fund for staff training, who work for different projects.

MAS Van appeal

Funding received for the replacement and refurbishment of the mobile advice service vehicles.

Deaf access

Deaf access was the Bromley-based deaf charity DeafPLUS took over in January 2016. Their staff, assets and reserves were all transferred to DeafPLUS, and the branch is now part of the DeafPLUS network.

Restricted Legacy

The restricted legacy was given specifically for the purpose of activities carried out in the Bath area.

Transfers

The transfers relate to bringing additional funds into restricted funds to cover expenditure.

Purposes of designated funds

Funds earmarked from the Bromley Xmas Appeal have been designated for use by the Bromley office.

22 Operating lease commitments payable as a lessee

The charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods

for each of the following periods
Less than one year
One to five years		 2024
2023
£
£
19,600
19,600
34,300
53,900
Property		 2024
2023
£
£
667
667
834
1,501
Equipment
53,900 73,500 1,501 2,168

23 Legal status of the charity

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.

38