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← Breakthrough (Deaf-Hearing Integration)

2025-03-31-accounts

Charity registration number 1073468 (England and Wales) Company registration number 03680467

BREAKTHROUGH (DEAF-HEARING INTEGRATION)

KNOWN AS DEAFPLUS

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

BREAKTHROUGH (DEAF-HEARING INTEGRATION) KNOWN AS DEAFPLUS LEGAL AND ADMINISTRATIVE INFORMATION

Trustees D Rose Chair
A Murray MBE Vice Chair
G A O'Halloran
S Paull Resigned 2 September 2025
R Vann Appointed 19 April 2024
Senior management Reg Cobb Chief Executive
Leo Mansell Operations Manager to
January 2025
Charity number (England and Wales) 1073468
Company number 03680467
Registered office DeafPLUS
Trinity Centre
Key Close
London
E1 4HG
Independent examiner Griffiths Marshall
4th Floor
Llanthony Warehouse
The Docks
Gloucester
Gloucestershire
GL1 2EH
Bankers Lloyds Bank Plc
25 Gresham Street
London
EC2V 7HN
Solicitors Russell Cooke LLP
8 Bedford Row
London
WC1R 4BX

BREAKTHROUGH (DEAF-HEARING INTEGRATION) KNOWN AS DEAFPLUS CONTENTS

Page
Trustees' report 1 - 4
Statement of trustees' responsibilities 5
Independent examiner's report 6
Statement of financial activities 7 - 8
Balance sheet 9
Statement of cash flows 10
Notes to the financial statements 11 - 29

BREAKTHROUGH (DEAF-HEARING INTEGRATION) KNOWN AS DEAFPLUS TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their annual report and financial statements for the year ended 31 March 2025.

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 Companies Act 2006, 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

Our vision is an accessible world for our people, where barriers to participation are removed.

Our mission is to empower our people—those who are Deaf, hard of hearing, deafened, visually impaired, blind, or deafblind—to take control of their lives, make informed choices, and achieve independence.

Our work is underpinned by four values: Empowerment, Quality, Trust, and Empathy, and guided by the Social Model of Disability and the Language & Culture Model.

We aim to:

Public benefit

The Trustees confirm that they have complied with the duty in Section 17 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission. All services are designed to offer measurable public benefit, particularly for people who experience communication barriers and social exclusion due to sensory loss.

Volunteers

Our volunteers are essential to our work. In Whitechapel, they support building management and provide filming and photography for social media. In Bath, volunteers run our Talking Café outreach hubs, give equipment demonstrations, distribute information, and refer people to deafPLUS staff. Others help by transporting clients to activities, hosting events, acting as community ambassadors, and producing and delivering local newsletters.

Achievements and performance

Financial review

For the year ended 31 March 2025, deafPLUS achieved a net deficit of £12,405, compared to a surplus of £2,111 in the previous year. The deficit stemmed from lower than anticipated fundraising, rent and training income due to lack of staff resource, together with increased costs. The Board continues to monitor performance quarterly and has invested in improved reporting tools via Charity Log and Instant Insight Business Accounting Ltd.

BREAKTHROUGH (DEAF-HEARING INTEGRATION) KNOWN AS DEAFPLUS TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Reserves policy

The Trustees’ target is to hold a minimum of three months of reserves to cover operating costs, redundancy liabilities and contractual commitments requiring notice periods or exit costs plus any project funds owed back to funders. As of 31 March 2025, free reserves were £182,108, equating to approximately 6 months of unrestricted expenditure, exceeding our minimum target.

Principal funding sources

In 2024–25, deafPLUS had an income of £753,117, down from £835,498 the previous year. Principal funding sources included:

Future funding strategies include launching a trading arm and subscription services, and strengthening corporate partnerships.

Review of Risks

Risks are reviewed regularly by the Board and monitored via a live Risk Register. Key risks include:

Mitigation strategies include diversifying income streams, improving financial reporting systems, and investing in staff training and digital infrastructure.

Plans for future periods

In line with our 2024–2027 Strategy Plan, our main objectives for 2025–26 include:

BREAKTHROUGH (DEAF-HEARING INTEGRATION) KNOWN AS DEAFPLUS TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Structure, governance and management

Breakthrough (Deaf-Hearing Integration), operating as deafPLUS, is a charitable company limited by guarantee. It was incorporated on 8 December 1998 and registered as a charity on 25 January 1999. The charity is governed by its Memorandum and Articles of Association, with strategic direction provided by a Board of Trustees and day-to-day operations delegated to the Chief Executive.

The governance structure ensures strong alignment with our vision: an accessible world for our people, with barriers to participation and opportunity removed. Our mission is to empower our people—deaf, deafened, hard-of-hearing, blind, visually impaired, and deafblind individuals—to take control of their lives, achieve independence, and make informed choices.

All of deafPLUS’s work is guided by four values: Empowerment, Quality, Trust, and Empathy, and by our belief in user-led, co-produced approaches.

In 2024, the Board approved a new Strategic Plan (2024–2027), structured around four key strategic aims:

Enhancing Accessible Advice and Community Hubs – Creating inclusive, safe spaces through local hubs and digital access points, shaped by continuous engagement with stakeholders.

Advancing Quality Services – Making deafPLUS an exceptional workplace by strengthening internal systems, reducing staff pressure, and investing in training and communication tools like CRM and SharePoint.

Boosting Unrestricted Income – Building financial resilience through diversified income streams, partnerships, and social enterprise activity.

Fostering Enhanced Partnerships – Collaborating with organisations that share our values to expand reach, improve service delivery, and reduce duplication.

86% of our staff are deaf or living with hearing loss, enabling us to deliver truly person-centred services informed by lived experience. As part of our governance cycle, we regularly consult with staff, clients, and partners to ensure strategic alignment, improve impact, and respond to emerging needs.

The Board operates with a Finance & Business Development Sub-Committee and meets regularly to review performance against strategic priorities. Trustees ensure compliance with charity law, uphold public benefit, and oversee effective use of resources.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

D Rose Chair
A Murray MBE Vice Chair
G A O'Halloran
S Paull Resigned 2 September 2025
S Colthrust Resigned 25 September 2024
R Vann Appointed 19 April 2024

Recruitment and appointment of trustees

Trustees are recruited via open advertisement and targeted approaches to ensure diversity and skills balance. In accordance with the governing documents, at least 51% of Trustees must be Deaf or have hearing loss. At the end of this reporting period, 80% of our Trustees meet this requirement.

New Trustees are appointed based on their expertise, lived experience, and commitment to the values and aims of deafPLUS.

BREAKTHROUGH (DEAF-HEARING INTEGRATION) KNOWN AS DEAFPLUS TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

The company's current policy concerning the payment of trade creditors is to follow the CBI's Prompt Payers Code (copies are available from the CBI, Centre Point, 103 New Oxford Street, London WC1A 1DU).

The company's current policy concerning the payment of trade creditors is to:

Trade creditors of the company at the year end were equivalent to 58 day's purchases, based on the average daily amount invoiced by suppliers during the year.

Organisational structure

The charity is led by a Chief Executive Officer who reports directly to the Board. Strategic oversight and decisions are made by the Board through scheduled meetings, with here sub-committees;

A Finance Sub-Committee provides detailed financial scrutiny and planning. All major operational changes and funding strategies are presented to the Board for approval.

Induction and training of trustees

New Trustees receive a comprehensive induction pack including “The Essential Trustee” (Charity Commission CC3 guidance), the deafPLUS Trustee Handbook, and key policies and strategies. Introductory meetings are held with the CEO and relevant staff to provide a full overview of operations. Ongoing training is provided as needed, and Trustees are invited to staff away days to deepen understanding of frontline delivery.

Relationship with related parties

None of the Trustees received remuneration or had any beneficial interest in the charity or its contracts. All relationships with external parties are disclosed transparently and managed in accordance with our conflict-ofinterest policy.

The trustees' report was approved by the Board of Trustees.

D Rose

Chair

15 December 2025

BREAKTHROUGH (DEAF-HEARING INTEGRATION) KNOWN AS DEAFPLUS STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2025

The trustees, who are also the directors of Breakthrough (Deaf-Hearing Integration) for the purpose of company law, are responsible for preparing the Trustees' 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 charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

By order of the Board of Trustees

D Rose

Chair

15 December 2025

BREAKTHROUGH (DEAF-HEARING INTEGRATION) KNOWN AS DEAFPLUS INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF BREAKTHROUGH (DEAF-HEARING INTEGRATION)

I report to the trustees on my examination of the financial statements of Breakthrough (Deaf-Hearing Integration) (the charity) for the year ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, 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

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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:

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.

Ian Price Griffiths Marshall 4th Floor Llanthony Warehouse The Docks Gloucester Gloucestershire GL1 2EH 15 December 2025

BREAKTHROUGH (DEAF-HEARING INTEGRATION) KNOWN AS DEAFPLUS STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted Designated
Restricted
funds
funds
funds
general
2025
2025
2025
Notes
£
£
£
Income and endowments from:
Donations and legacies
3
51,063
-
-
Charitable activities
4
260,042
-
418,654
Other trading activities
5
13,345
-
-
Investments
6
2,244
-
-
Other income
7
7,768
-
-
Total income
334,462
-
418,654
Expenditure on:
Raising funds
8
945
-
-
Charitable activities
9
373,818
-
390,758
Total expenditure
374,763
-
390,758
Net income/(expenditure)
(40,301)
-
27,896
Transfers between funds
60,741
(2,124)
(58,617)
Other recognised gains and losses:
Actuarial losses on defined benefit pension schemes
(13,722)
-
-
Net movement in funds
11
6,718
(2,124)
(30,721)
Reconciliation of funds:		 Total
Unrestricted Designated
Restricted
funds
funds
funds
general
2025
2024
2024
2024
£
£
£
£
51,063
25,856
-
3,542
678,696
343,134
-
461,551
13,345
-
-
-
2,244
1,415
-
-
7,768
-
-
-
753,116
370,405
-
465,093
945
1,425
-
-
764,576
398,421
-
433,541
765,521
399,846
-
433,541
(12,405)
(29,441)
-
31,552
-
22,769
-
(22,769)
(13,722)
-
-
-
(26,127)
(6,672)
-
8,783		 Total
2024
£
29,398
804,685
-
1,415
-
835,498
1,425
831,962
833,387
2,111
-
-
2,111

BREAKTHROUGH (DEAF-HEARING INTEGRATION) KNOWN AS DEAFPLUS STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted Designated
Restricted
funds
funds
funds
general
2025
2025
2025
Notes
£
£
£
Fund balances at 1 April 2024
175,390
2,124
227,800
Fund balances at 31 March 2025
182,108
-
197,079		 Total
Unrestricted Designated
Restricted
funds
funds
funds
general
2025
2024
2024
2024
£
£
£
£
405,314
182,062
2,124
219,017
379,187
175,390
2,124
227,800		 Total
2024
£
403,203
405,314

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

BREAKTHROUGH (DEAF-HEARING INTEGRATION) KNOWN AS DEAFPLUS BALANCE SHEET

AS AT 31 MARCH 2025

2025 2024
Notes £ £ £ £
Fixed assets
Tangible assets 15 7,409 6,117
Current assets
Stocks 16 6,898 2,924
Debtors 17 63,686 101,249
Cash at bank and in hand 427,571 370,293
498,155 474,466
Creditors: amounts falling due within 18
one year (112,655) (75,269)
Net current assets 385,500 399,197
Total assets less current liabilities 392,909 405,314
Defined benefit pension liability 20 (13,722) -
Net assets 379,187 405,314
The funds of the charity
Restricted income funds - general 21 197,079 227,800
Restricted income funds - Designated funds 22 - 2,124
Unrestricted funds 23 182,108 175,390
379,187 405,314

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 15 December 2025

D Rose Chair

Company registration number 03680467 (England and Wales)

BREAKTHROUGH (DEAF-HEARING INTEGRATION) KNOWN AS DEAFPLUS STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2025

Notes
Cash flows from operating activities
Cash generated from/(absorbed by)
operations
27
Investing activities
Purchase of tangible fixed assets
Proceeds from disposal of tangible fixed
assets
Investment income received
Net cash generated from/(used in) investing
activities
Net cash generated from financing activities
Net increase/(decrease) in cash and cash
equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2025
£
(5,522)
7,768
2,244		 £
52,788
4,490
-
57,278
370,293
427,571		 2024
£
(3,044)
-
1,415		 £
(28,073)
(1,629)
-
(29,702)
399,995
370,293

BREAKTHROUGH (DEAF-HEARING INTEGRATION) KNOWN AS DEAFPLUS NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

Breakthrough (Deaf-Hearing Integration) is a private company limited by guarantee incorporated in England and Wales. The registered office is DeafPLUS, Trinity Centre, Key Close, London, E1 4HG.

1.1 Basis of preparation

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, 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 are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

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

"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 cash flow analysis to March 2026 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. 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.

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 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.

BREAKTHROUGH (DEAF-HEARING INTEGRATION) KNOWN AS DEAFPLUS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

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."

1.3 Charitable funds

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

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.

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.

1.4 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 measure 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 or deeds of covenant 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 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.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

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

BREAKTHROUGH (DEAF-HEARING INTEGRATION) KNOWN AS DEAFPLUS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

Allocation of support costs

Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the following basis which are an estimate, based on staff time, of the amount attributable to each activity.

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.

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

1.6 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 or valuation, 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 or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings 20% reducing balance Computers 33% straight line Motor vehicles 25% reducing balance

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.

1.7 Impairment of fixed assets

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).

1.8 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.

1.9 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.

BREAKTHROUGH (DEAF-HEARING INTEGRATION) KNOWN AS DEAFPLUS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.10 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.

Basic financial assets

Basic financial assets, which include trade and other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid.

Basic financial liabilities

Basic financial liabilities, including 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.

1.11 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 future contributions to fund a deficit in the scheme.

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.

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.

3 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Donations and gifts
37,398
-
Legacies
-
-
Grants
13,665
-
51,063
-		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
37,398
15,646
3,542
-
7,000
-
13,665
3,210
-
51,063
25,856
3,542		 Total
2024
£
19,188
7,000
3,210
29,398

BREAKTHROUGH (DEAF-HEARING INTEGRATION) KNOWN AS DEAFPLUS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

4 Income from charitable activities

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Information and Advice
Age UK East London
6,542
-
Ealing Mencap
51,019
-
Westminster Deaf
Support Advice Service
9,328
-
Merton Council
-
-
VSCL - Virgin Care Serv
Ltd
99,112
-
Somerset County Council
-
-
Francise Winham
Foundation
-
-
Bromley Chain
-
-
L B of Bromley
50,666
-
L B of Hackney
-
53,000
Camden Disability Action
29,033
-
National Lottery
Community Fund
-
138,953
245,700
191,953
Advocacy
East End Citizens Advice
Bureau
-
7,781
Education, wellbeing, reablement
and life skills
L B of Hackney
-
LB of Tower Hamlets
-
10,000
Mayor Fund
-
70,000
Camden Disability Action
-
-
LB of Hammersmith and
Fulham
-
3,276
Ealing Council
-
15,000
Merton Council
-
11,500
VSCL - Virgin Care Serv
Ltd
-
-
Brimingham City Council
-
30,000
Somerset County Council
-
50,000
YouChoose - Community
Support project
108
-
Heart of England
-
(4,156)
Trust for London
-
2,400
Henry Smith Charity
-
26,900
The DeafCOG
-
4,000
108
218,920		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
6,542
21,946
-
51,019
50,283
-
9,328
5,458
-
-
-
9,983
99,112
116,082
-
-
-
50,060
-
-
-
-
-
14,191
50,666
49,692
-
53,000
-
29,033
-
-
138,953
-
-
437,653
243,461
74,234
7,781
-
9,322
-
25,000
57,000
10,000
-
27,125
70,000
-
29,166
-
29,665
-
3,276
-
12,600
15,000
-
15,000
11,500
-
-
-
-
-
30,000
-
30,000
50,000
-
-
108
36,749
-
(4,156)
-
-
2,400
-
21,600
26,900
-
26,600
4,000
219,028
91,414
219,091		 Total
2024
£
21,946
50,283
5,458
9,983
116,082
50,060
-
14,191
49,692
-
-
-
317,695
9,322
82,000
27,125
29,166
29,665
12,600
15,000
-
-
30,000
-
36,749
-
21,600
26,600
310,505

BREAKTHROUGH (DEAF-HEARING INTEGRATION) KNOWN AS DEAFPLUS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

4
Income from charitable activities
Combined Activities
National Lottery
Community Fund
-
Unrestricted Fund -
General
14,234
14,234
260,042
5
Income from other trading activities
Fundraising events
6
Income from investments
Interest receivable
7
Other income
Net gain on disposal of tangible fixed assets
8
Expenditure on raising funds
Fundraising and publicity
Other fundraising costs		 -
-
-
418,654		 -
14,234
14,234
678,696		 (Continued)
-
158,904
158,904
8,259
-
8,259
8,259
158,904
167,163
343,134
461,551
804,685
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
13,345
-
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
2,244
1,415
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
7,768
-
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
945
1,425

BREAKTHROUGH (DEAF-HEARING INTEGRATION) KNOWN AS DEAFPLUS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

9 Expenditure on charitable activities

Information
and Advice
Advocacy
Education,
wellbeing,
reablement
and life
skills
Combined
Activities
2025
2025
2025
2025
£
£
£
£
Direct costs
Staff costs
309,303
6,964
126,090
-
Depreciation and impairment
3,019
-
1,149
-
Project direct costs
29,019
100
15,695
1,646
Premises costs
24,489
-
-
-
Promotions and marketing
686
-
477
187
Power, light, heat and rates
5,183
47
627
593
Administrative expenditure
8,259
-
4,331
365
Bad debt expense
-
-
1,294
-
Other costs
1,621
119
142
18
381,579
7,230
149,805
2,809
Share of support and governance costs (see note 10)
Support
137,715
2,746
63,409
919
Governance
12,840
289
5,235
-
532,134
10,265
218,449
3,728
Analysis by fund
Unrestricted funds
330,412
1,868
37,810
3,728
Restricted funds - general
201,722
8,397
180,639
-
532,134
10,265
218,449
3,728		 Total
2025
£
442,357
4,168
46,460
24,489
1,350
6,450
12,955
1,294
1,900
541,423
204,789
18,364
764,576
373,818
390,758
764,576

BREAKTHROUGH (DEAF-HEARING INTEGRATION) KNOWN AS DEAFPLUS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

9 Expenditure on charitable activities (Continued)
Previous year: Information Advocacy Education, Combined
Total
and Advice wellbeing, Activities
reablement
and life
skills
2024 2024 2024 2024 2024
£ £ £ £ £
Direct costs
Staff costs 258,416 5,226 228,032 - 491,674
Project direct costs 32,310 99 31,177 13,562 77,148
Premises costs 27,691 - 300 - 27,991
318,417 5,325 259,509 13,562 596,813
Share of support and governance costs (see note 10)
Support 115,530 4,616 92,219 - 212,365
Governance 11,746 274 10,764 - 22,784
445,693 10,215 362,492 13,562 831,962
Analysis by fund
Unrestricted funds 255,876 174 128,809 13,562 398,421
Restricted funds - general 189,817 10,041 233,683 - 433,541
445,693 10,215 362,492 13,562 831,962

BREAKTHROUGH (DEAF-HEARING INTEGRATION) KNOWN AS DEAFPLUS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

10 Support costs allocated to activities

Staff costs
Depreciation
Premises costs
Power, heat, light and rates
Admnistration
Bad debt provision
Project costs
Promotions and marketing
Governance costs
Analysed between:
Information and Advice
Advocacy
Education, wellbeing, reablement and life skills
Combined Activities
Governance costs comprise:
Audit fees
Legal and professional
11
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements
Fees payable for the audit of the charity's financial statements
Depreciation of owned tangible fixed assets
Profit on disposal of tangible fixed assets
Operating lease charges		 2025
£
100,771
62
(9,362)
6,592
87,720
1,976
5,758
11,272
18,364
223,153
150,555
3,035
68,644
919
223,153
2025
£
16,536
1,828
18,364
2025
£
4,260
12,276
4,230
(7,768)
4,587		 2024
£
93,911
2,787
4,269
12,545
97,137
1,715
-
-
22,785
235,149
127,276
4,890
102,983
-
235,149
2024
£
17,980
4,805
22,785
2024
£
-
17,980
2,787
-
20,267

12 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year (2024 - £nil).

BREAKTHROUGH (DEAF-HEARING INTEGRATION) KNOWN AS DEAFPLUS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

13 Employees

The average number of employees (head count based on number of staff employed) during the year was 31 (2024: 34).

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

Information and advice
Education, wellbeing, reablement and life skills
Support
Total
Employment costs
Wages and salaries
Social security costs
Other pension costs		 2025
Number
9
3
5
17
2025
£
505,728
29,649
7,751
543,128		 2024
Number
10
5
4
19
2024
£
541,747
35,864
7,974
585,585

Redundancy and termination payments totalling £10,564 were settled and paid on 03/04/2023 and related to the previous year (2022/23). These payments are included in the wages and salaries cost stated above of £541,747.

There are no redundancy or termination payments in the 2024/25 financial year.

There were no employees whose annual remuneration was more than £60,000.

Remuneration of key management personnel

The remuneration of key management personnel was as follows:

2025 2024
£ £
Aggregate compensation 81,951 92,599

14 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

BREAKTHROUGH (DEAF-HEARING INTEGRATION) KNOWN AS DEAFPLUS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

15
Tangible fixed assets
Fixtures and
fittings
Computers
£
£
Cost
At 1 April 2024
199,884
32,209
Additions
-
5,522
Disposals
-
-
At 31 March 2025
199,884
37,731
Depreciation and impairment
At 1 April 2024
199,884
26,092
Depreciation charged in the year
-
4,230
Eliminated in respect of disposals
-
-
At 31 March 2025
199,884
30,322
Carrying amount
At 31 March 2025
-
7,409
At 31 March 2024
-
6,117
16
Stocks
Finished goods and goods for resale
17
Debtors
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income

BREAKTHROUGH (DEAF-HEARING INTEGRATION) KNOWN AS DEAFPLUS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

18 Creditors: amounts falling due within one year

Notes
Other taxation and social security
Deferred income
19
Trade creditors
Other creditors
Accruals
19
Deferred income
Other deferred income
Deferred income is included in the financial statements as follows:
Deferred income is included within:
Current liabilities
Movements in the year:
Deferred income at 1 April 2024
Released from previous periods
Resources deferred in the year
Deferred income at 31 March 2025
20
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 2025
£
6,029
54,391
34,712
3,858
13,665
112,655
2025
£
54,391
2025
£
54,391
15,386
(15,386)
54,391
54,391
2025
£
7,751		 2024
£
8,953
15,386
24,999
11,468
14,463
75,269
2024
£
15,386
2024
£
15,386
43,386
(43,386)
15,386
15,386
2024
£
7,974

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.

BREAKTHROUGH (DEAF-HEARING INTEGRATION) KNOWN AS DEAFPLUS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

20 Retirement benefit schemes

(Continued)

Defined benefit schemes

The company participates in the scheme, a multi-employer scheme which provides benefits to some 521 nonassociated 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.

A full actuarial valuation for the scheme was carried out at 30 September 2023. This valuation showed assets of £514.9m, liabilities of £531.0m and a deficit of £16.1m. To eliminate this funding shortfall, the Trustee has asked the participating employers to pay additional contributions to the scheme of £2.1m per annum paid monthly between 1 April 2025 and 31 March 2028.

The recovery plan contributions are allocated to each participating employer in line with their estimated share of the Series 1 and Series 2 scheme liabilities.

Where the scheme is in deficit and where the company has agreed to a deficit funding arrangement the company recognises a liability for this obligation. The amount recognised is the net present value of the deficit reduction contributions payable under the agreement that relates to the deficit. The present value is calculated using the discount rate detailed in these disclosures. The unwinding of the discount rate is recognised as a finance cost.

PRESENT VALUES OF PROVISION

RECONCILIATION OF OPENING AND CLOSING PROVISIONS

Period Ending Period Ending
31 March 2025 31 March 2024
(£s) (£s)
Provision at start ofperiod 5,412 11,587
Unwindingof the discount factor(interest expense) 143 443
Deficit contributionpaid (5,518) (6,622)
Remeasurements - impact of anychange in assumptions 87 4
Remeasurements - amendments to the contribution schedule 13,598 -
Provision at end ofperiod 13,722 5,412

BREAKTHROUGH (DEAF-HEARING INTEGRATION) KNOWN AS DEAFPLUS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

20 Retirement benefit schemes

(Continued)

INCOME AND EXPENDITURE IMPACT

Period Ending Period Ending
31 March 2025 31 March 2024
(£s) (£s)
Interest expense 143 443
Remeasurements – impact of anychange in assumptions 87 4
Remeasurements – amendments to the contribution schedule 13,598 -
Contributionspaid in respect of future service* * *
Costs recognised in income and expenditure account * *

*includes defined contribution schemes and future service contributions (i.e. excluding any deficit reduction payments) to defined benefit schemes which are treated as defined contribution schemes. To be completed by the company.

ASSUMPTIONS

31 March 2025 31 March 2024 31 March 2023
%per annum %per annum %per annum
Rate of discount 4.84 5.31 5.52

The discount rates shown above are the equivalent single discount rates which, when used to discount the future recovery plan contributions due, would give the same results as using a full AA corporate bond yield curve to discount the same recovery plan contributions.

The following schedule details the deficit contributions agreed between the company and the scheme at each year end period:

DEFICIT CONTRIBUTIONS SCHEDULE

Year ending 31 March 2025 31 March 2024 31 March 2023
(£s) (£s) (£s)
Year 1 4,896 5,518 6,622
Year 2 4,896 - 5,518
Year 3 4,896 -
-
Year 4 - -
-
Year 5 - -
-

The company must recognise a liability measured as the present value of the contributions payable that arise from the deficit recovery agreement and the resulting expense in the income and expenditure account i.e. the unwinding of the discount rate as a finance cost in the period in which it arises.

It is these contributions that have been used to derive the company's balance sheet liability.

BREAKTHROUGH (DEAF-HEARING INTEGRATION) KNOWN AS DEAFPLUS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

20 Retirement benefit schemes

(Continued)

The amounts included in the balance sheet arising from the charity's
obligations in respect of defined benefit plans are as follows:
Liabilities/(assets):
Present value of contributions payable
Deficit in the scheme attributable to the company		 2025
£
13,722
13,722		 2024
£
-
-

21 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April At 1 April Incoming Resources Transfers At 31 March At 31 March
2024 resources expended 2025
£ £ £ £ £
Information and Advice 102,775 191,953 (201,721) (58,476) 34,531
Advocacy 5,938 7,781 (8,398) (5,321) -
Education 100,795 218,920 (180,639) 23,472 162,548
Combined 8,121 - - (8,121) -
MAS Van Appeal 8,736 - - (8,736) -
Deaf Access 1,435 - - (1,435) -
227,800 418,654 (390,758) (58,617) 197,079
Previous year: At 1 April Incoming Resources Transfers At 31 March
2023 resources expended 2024
£ £ £ £ £
Information and advice 76,608 236,552 (189,817) (20,568) 102,775
Advocacy 6,657 9,322 (10,041) - 5,938
Education 117,460 219,219 (233,683) (2,201) 100,795
Combined 8,121 - - - 8,121
MAS Van Appeal 8,736 - - - 8,736
Deaf Access 1,435 - - - 1,435
219,017 465,093 (433,541) (22,769) 227,800

BREAKTHROUGH (DEAF-HEARING INTEGRATION) KNOWN AS DEAFPLUS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

21 Restricted funds

(Continued)

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.

Combined

We deliver a range of supporting activities that strengthen accessibility and independence for deaf and hard of hearing people. This includes providing essential equipment support and delivering specialist training, most notably to Tower Hamlets Council, to ensure a holistic and consistent approach to accessibility across the full breadth of Council services. These activities help ensure that frontline staff and service teams have the skills, awareness, and tools needed to meet deaf residents’ communication needs effectively.

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.

Transfers

Transfers comprise of £3,656 transferred from unrestricted funds to restricted funds to supplement an overspend in the Education, Wellbeing, Reablement and Lifeskills project of £3,240, and an overspend of £415 within Info & Guidance.

A transfer from the Info & Guidance fund to Education, Wellbeing, Reablement and Lifeskills of £44,835 has also been made in the year to reflect the movement of individual projects between the two restricted fund categories.

The Trustees have also reviewed the opening restricted fund balances in the year, and determined that a number of balances reflect old historic balances resulting from mipostings, therefore a transfer has been made to unrestricted of £62,273.

Purposes of designated funds

Funds earmarked from the Bromley Xmas Appeal have been designated for use by the Bromley office. Following a review of the project, the Trustees have decided to release this designated fund in the year.

BREAKTHROUGH (DEAF-HEARING INTEGRATION) KNOWN AS DEAFPLUS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

22 Restricted funds - Designated funds

These are restricted funds which are material to the charity's activities.

At 1 April Transfers At 31 March
2024 2025
£ £ £
Bromley Xmas Appeal 2,124 (2,124) -
Previous year: At 1 April Transfers At 31 March
2023 2024
£ £ £
Bromley Xmas Appeal 2,124 - 2,124

23 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 Incoming Resources Transfers Gains and At 31 March
2024 resources expended losses 2025
£ £ £ £ £ £
General funds 175,390 334,462 (374,763) 60,741 (13,722) 182,108
Previous year: At 1 April Incoming Resources Transfers Gains and At 31 March
2023 resources expended losses 2024
£ £ £ £ £ £
General funds 182,062 370,405 (399,846) 22,769 - 175,390

24 Analysis of net assets between funds

Unrestricted
Restricted
Restricted
funds
funds
funds
Designated
funds
general
2025
2025
2025
£
£
£
At 31 March 2025:
Tangible assets
7,409
-
-
Current assets/(liabilities)
188,421
-
197,079
Provisions and pensions
(13,722)
-
-
182,108
-
197,079		 Total
2025
£
7,409
385,500
(13,722)
379,187

BREAKTHROUGH (DEAF-HEARING INTEGRATION) KNOWN AS DEAFPLUS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

24 Analysis of net assets between funds

Analysis of net assets between funds (Continued)
Unrestricted Restricted Restricted Total
funds funds funds
Designated general
funds
2024 2024 2024 2024
£ £ £ £
At 31 March 2024:
Tangible assets 6,117 - - 6,117
Current assets/(liabilities) 169,273 2,124 227,800 399,197
175,390 2,124 227,800 405,314

25 Operating lease commitments

Lessee

Operating lease payments represent rentals payable by the charity for equipment and property leases. The property lease has been stated net of the Community Benefit Rent Reduction in the 2024/25 figures, compared with gross figures in the comparative period.

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Within one year
Between two and five years		 2025
£
4,587
3,107
7,694		 2024
£
20,267
35,134
55,401

26 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

BREAKTHROUGH (DEAF-HEARING INTEGRATION) KNOWN AS DEAFPLUS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

27 Cash generated from/(absorbed by) operations 2025 2024
£ £
(Deficit)/surplus for the year (12,405) 2,111
Adjustments for:
Investment income recognised in statement of financial activities (2,244) (1,415)
Gain on disposal of tangible fixed assets (7,768) -
Depreciation and impairment of tangible fixed assets 4,230 2,787
Movements in working capital:
(Increase)/decrease in stocks (3,974) 7,089
Decrease/(increase) in debtors 37,563 (39,380)
(Decrease)/increase in creditors (1,619) 735
Increase in deferred income 39,005 -
Cash generated from/(absorbed by) operations 52,788 (28,073)