Registered number. 03920466 Charity number.. 1088406,, CUMBRIA DEAF ASSOCIATION (A company limited by guarantee) UNAUDITED TRUSTEE'S REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
CUMBRIA DEAF ASSOCIATION (A company limited by guarantee) CONTENTS Page Reference and administrative details of the Charity, its Tnjstees and advisers Trustees report Independent examinerfs report statement of financial activites Balance sheet Notes to the financial statements 6-13
CUMBRIA DEAF ASSOCIATION {A company limited by guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025 President Mrs N Howard, President, {apwinted 9 September 2023) Vice President Mr W Turner, Vice President, {appointed 9 September 2023) Trustees Mr C Allgrove, Treasurer Mr D Bean. Chair Mr P A Blacklock, Vice Chair K 81acklock E Rogers Company registsred number 03920466 Charity registered number 1088406 Registered office 5 Castle Slreel, Kendal. Cumbria. LA9 7AD A¢countsnts Mazuma GB Ltd. Dragon House. PrinS Way, Bridgend Industrial Estate. CF313AQ Bankers Barclays Bank Plc, 33 English Street. Cat1isle. Cumbtia, CA3 8JX Solicitors Burnetts Solicitors, Victoria House, Wavell Drive. Rosehill, Carlisle. Cumbria. CA1 2ST
CUMBRIA DEAF ASSOCIATION {A company limited by guarantee) TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025 The financial year April 2024 to March 2025 has seen a downward change in fortune for CDA. We opened a bank account with the Cooperative Bank, who have been easy to deal with. and we have been using the account to deposil CDA lotto, donations, legacies elc. We continue to monilor and negotiate with suppliers, one significant change this year is the move to a new gas and electricity provider who not only save us money on the slandard rates, have a green focus and have not issued us with an invoice for one month of £14.000 like their predecessor. We started the new financial year, still slowly recovering from the de-banking debacle of October to December 2023, with Charlie Allgrove (past Chairman) being repaid his iescue loan of £5,000 in March 2024. Caroline Howsley was not repaid any of her rescue loan in FY03f2025. Our key plan for the year was to re-launch signatu sign language courses again, followtng the recruitment of staff to form a dedicated training team. Their training to complele their Award in Educalion in Training Level 3 was scheduled for May 2024 however. due to childcare issues. the course had to be delayed until November 2024 meaning a further 6months of paying staff who weren't gerieraling full revenue bul doing their best lo create income from other training and activities. The AET course, accommodation additional support and interpreters were funded through a grant from R05elands Trust. Unfortunately. upon completion of the AET assessments CDA entered a period of poor cash flow. a resutt of late payments from the NHS and DWP. this was due to both organisations changing their paymenl processes and causing long backlogs, some DWP invoices took six months lo be paid. The impad ofthis affected our wages because some staff were employed purely on the basi5 of delivering support work for people claiming Access to Woth_ This meanl CDA was paying addilional wages whilst waiting for the DWPIATW arrears to be paid. In NoVember1DeMber 2024 we were successful in being awarded a 3year grant by Lloyds Bank Foundation for £75,000. to be paid evenly at £25.000 per year. This fijnd was not ring-fenced and assisted us in rÉding out the slow payments from NHS and DWP_ Addilionally. we secured one yearfunding from the Sir John Fisher Foundation of £15,946 and £3.500 from the Inman Charity for a 12month Barrow based project to host a Community Engagement Coordinator and the contribLJlion to the cost of activities, loom hire, equipment etc and provision of deaf awareness and inlroduction to sign courses in the Barrow and Fumess community. In March 2025 the issue of lale payments affected our bank balan. and tum meant that staff were unfortunately paid late, and this continued until August 2025 when we received a cash advance for the sale of the Kendal building that wvered the wage arrears for all staff. Additionally. etrors in invoicing from our utility provider5 took a disproport"tonate time and money as they claimed dired debits and took months to repay or correct the account. With regards to the sale of the Kendal building, it did not go ahead as planned in the summer of 2024, because we investigated olher finance options including a mortgage, loan and social investmenl funding. 11 took time to investigate each oplion and to provide hi5tOTiC document5 regarding the purchase of 5 Castle Street for the deaf community- None of the finance options were possible. excluding the latter which was halted when we received a private sale offer on the Kendal building in the summer of 2025. We agreed a sale price and are moving forward with the sale. the proceeds of which will be used to repay Caroline How51eYs rescue loan and the costs of the sale itself. As always we must thank the staff whose dedication and creativty has enabled many events and activtties to take place for the deaf conimunity in Curnbria.
CUMBRIA DEAF ASSOCIATION IA Gompany liThited by guarantee) INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025 Independgnt gxarninerfs reportto the Trustees olcumbrla Deaf A¥soGialion I report to the charityTru51ees w myexaminaiion of the al¢jnts ol the Chwityforthe eNj¥j 31 Math2025. Respon5ibllities and basis of the report menls of Ihe ¢oFnTw¥e5 Act 20L. Having sabsfied rfyMlhatthe accounts oflhe tharityatÈ nolreqwed lol xSled eT P&i 16irfthe 2[Artand a 1B fOrindepenI ex8mina(xTr,1 re respect ofiny examination of the ¢harity'$ carried Out undkn 145 oflhe ChaibSS A(a 2011. In cn9 Out nty exatninatiDn I havefo)wed Ihe Drecti the Ch8fttyCotnTh1SS LThler$e¢knffi 145(5Mb) 2011 A n$ gwen by Indvpendentexaminerfs statemenl rnateri resrect.. 1. records Vre not kept In respect otthe Ch•y¥s reyEd 386 ¢Ythe 2C<6A¢ 2. Ihe aOUnt5 do IH)t accord those ret¢)rds,' 19 riot a rnatter¢ons¥Jpred as wt ofAn xKl6wdent eXaminalk.. or 4. the a¢¢oJni$ have fiol been prepared the rnethfyY$ atvj rAthe Pra¢bce foratixmting and rEPQtbny by laFVic to ¢hwthes accord3nr1th th¢ R4wxknJ HI the UK R4thkofbplaTrS IFRS 10211. Lucy Prechura MMT Mazuma GB Lt Dragon House Prinr*s Way Bridgend Industrial Est2le Oate". 0911012025
CUMBRIA DEAF ASSOCIATION (A company limited by guarantee) Income and Expenditure Account For The Period Ending: 3110312025 Unrestricted Restricted funds funds 2025 2025 Unrestricted Restricted funds funds 2024 2024 Total 2025 Total 2024 Notes Income From Donations & legacies Charitable activities Investments Other Total 41855 253197 27273 69128 253197 57,640 149,700 249 2002 209.591 57,640 149,700 249 2,002 209,591 193 295247 193 322520 27273 Expenditure on Raising funds Charitable expenses Total 14706 363299 378005 1616 14629 16245 16322 377928 394250 14,580 283,688 298,267 14,580 283,688 298,268 Net movement in funds before other recognised gains Other recognised gains: Actuarial gains on defined benefit pension schemes Net movement in funds -82759 11028.17 -71730 -88,676 -88,676 20 2759 11028 -71730 -88,676 -88,676 Fund balances at 1 April 2024 Net movement in funds Fund balances at 31 March 2025 126,225 4,995 131,220 214,901 4,995 219,896 -82,759 11,028 -71,730 -88,676 -88,676 43.466 16.023 59.490 126,225 4,995 131.220
CUMBRIA DEAF ASSOCIATION (A company limited by guarantee) Balance Sheet For The Period Ending." 3110312025 2025 Notes 2024 Fixed Assets Tangible assets Total 13 147,567 147.567 161,545 161,545 Current Assets Debtors Cash in bank and in hand Total 15 26009 9,440 137 7.671 26147 17.111 Creditors Amounts falling in one year Total 16 -114224 47,436 -114224 47,436 Net Current Assets Total assets less current liabilities Defined benefit pension scheme asseuliability Total net assets -88077 -30,325 59,490 131.220 20 131220 Funds of the charity Restricted funds Unrestricted funds Total 17 17 16.023 43,466 4,995 126.225 59490 131220 The Charily was entitled to exemption from au(iit under section 477 of the Companies Act 2006. The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006. The trustee5 acknowledge their responsibililies for complying with the requirements of the Act with respect to accour71ing records and preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime. The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by.. Mr D Bean Chair Date".
CUMBRIA DEAF ASSOCIATION (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 1. General Inforniation The charity is a company limited by guarantee incorporated in England and Wales and a registered charity with charity number 1088406. The registered office address is 5 Castle Street, Kendal. Cumbria, LA9 7AD. The principal adivity of the charity is being the major speaalist deaf charity operating throughout Cumbria for all county residenls experiencing any degree of hearing or dual sensory loss. 2. Accountin9 policies 2.1 Basis of preparation of financial statements The financial statements have been prepared in accordance with the Charities SORP {FRS 102) - Accountin9 and Reporting by Charities". Statement of Recommended Practice applicable to charities preparing their accounts in accordance the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective 1 January 2019}, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Cumbria Deaf Association meels ihe definition of a public benefit entity under FRS 102. Assets and liabilites are initially recognised at historical c05t or transaction value unless otheThvise stated in the relevant accounting poly. 2.2 Going concem The charity conlinues to undertake a cost reduction exercise to minimise costs and for this reason, the Trustees consider the going concem basis to be appropriate, with a full assessment included in the Trustees, Report. 2.3 Income All income is recognised once the chanty has entitlement to the income. It is probable that the income will be received and the amount of income re1¥able can be measured reliably. The recognition of income from legacies is dependent on establishing enliilemenl. the probability of receipt and the ability to estimate wth sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the charity has sufficient evidence thal a gift has been lefl to them (through knowledge of the existence of a valid will and the death of the benefaclor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable thal it wll be received and the fair value of the amount receivable, which wll generally be the expected cash amount to be distfibuted to the charity, can be reliably measure Grants are included in the Statement of Financial Activities on 2 Teceivable basis. The balance of income received for specific pury)oses but not expended during the period is shown in the relevant funds on the Balance Sheet. Where income is received in advance of enlitlement of receipl. its recognition is deferred and included in credtlors as deferred income. Where entittement occurs before income is reived, the income is accrued. Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the seNice. 2.4 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefif lo a third paty, it is probable that a transfer of economic benefits will be required in settlement and the amounl of the obligation can be measured reliably. Expenditure is classified by activity. The costs of activity are made up of the total of direct costs and shared costs. including support cost5 involved in undertaking each acttvity. Direct costs attributable to a single activity are allocated direGtly lo that acti Shared costs which contribute to more than one activity and supporl costs which are nol attribulable single aclivrty are apportioned belween those actrvities on a basis consistenl wilh the use of resources. Central staff cost5 are allocated on the basis of time spent. and depreciation charges allocated on th portion of the asset's use. ach ily. Expenditure on raising fvnds includes all expenditure incurred by Ihe charity to raise funds for ils charitable purposes and includes costs of all fundraising activities events and non-charitable trading. Expenditure on charilable aclivities is incurred on directly undertaking the activities which fvrther Ihe charity's objectives. as well as any associated support costs. All expenditure is inclusive of ieCOver3b1e VAT. 2.5 Tangible fixed assets and depreciation Tangible fixed assets are initially recognised at cosl. After recognition. under the cost model. langible fixed assels are measured at cost less accumulated depreciation and any accumulaled impairment losses. All costs incurred to bring a tangible fixed asset into its intended working conditiorb should be included in the measuremerFt of cost_ Depreciation is charged so a5 to allocate the cost of tangible fixed assets less their residual value ove their estimated useful lives. Depreciation is provided on the following basis.. Freehold Property 2YD Straight line Fixtures & Filtings 15/0 Reducing balance Office Equipment 10 /• Straight line 2.6 Debtors Trade and other debtors are recognised al the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 2.7 Cash at bank and in hand Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity three months or less from the Oate of acquisiti'on or opening of the deposit or similar account. 2.8 Liabilities and provisions Liabilities are recogni5ed when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefft will be required in settlement. and the amount the settlement can be estimated reliably. Liabilities are recognised at the amount that the charity anticipates it wll pay to settle the debl or the amount it has received as advanced paymenls for the goods or ServIS it musi provide. Provisions are measured at Ihe best eslimale of the amounts required to settle Ihe obligation. Where t effect of the time value of money is material. the provision is based on the present value of those amounts. discounted at the pre-tax discounl rate that reflects the risk5 specific to the liability. The unwinding of the discount is recognised in the Statement of Financial AGtivilies as a finance cost_ 2.9 Financial instruments
The charity only has financial assels and financi21 liabilTties of a kind that qualify as basic financial instruments. Basic financial instruments are inilially recognised al transaction value and subseqL¢ently measured at their settlement value with the exceplion of bank loans which are subsequently measured at amortised cost Using the effective interest method. 2.10 Pensions The charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the chanty to the fund in respect of the year. The charily also operates a defined benefits pension scheme and the pension charge is based on a full actuarial valuation dated 2 December 2018. 2.11 Fund accounting General funds are unrestricled funds which are available for use at the discretion of the Truslees in fijrtherance of the general objectives of the charity and which have not been designated for other purposes. Restricted funds are funds which are lo be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial slatements. Inveslment income, gains and losses are allocated to the appropriate fund. 3. Income from donations and legacies Unrestricted funds 2025 Total funds 2025 Donations Legacies Grants 8779 8779 33075 41855 60349 69128 Unrestncted funds 2024 Total funds 2024 Donations 2991 46649 8000 57640 2991 46649 8000 57640 Legacies Grants 4. Income from charitable activities Unrestricted funds 2025 Total funds 2025 Income from charitable aclivities 253197 253197 253197 253197 Unrestricted funds 2024 Total funds 2024 Income from charitable activities 149700 149700 149700 749700 5. Investment income
Unrestricted funds 2025 Total funds 2025 Total fu 2024 ds Investment income 249 249 6. Other income resources Unrestricted funds 2025 Total fu 2025 Rental income Other income 135 58 193 135 S8 193 | UnrestriGted funds 2024 Total fun 2024 Rental income Other income 1742 260 2002 1742 260 2002 7. Expenditure on raising funds Unrestricted funds 2025 Total fun 2025 Costs of raising voluntary income 14706 14706 16322 16322,. Unrestricted funds 2024 Total fun 2024 Costs of raising voluntary income 74580 14580 74580 14580 ' 8. Analysis of expenditure on charitable activities Summary by fund type Unrestricted funds 2025 Total funds 2025 Statutory 5erviGes Training services 356230 7068 363299 370860 7068 3779281 Unrestncted funds 2024 Total fun 2024 Statutory services Training seiceS 2739Q8 9780 283688 273908 9780 283688 ' 9. Analysis of oxpenditure by alY[t¢S
Activities undertaken Support directly 2025 Gosts 2025 Total funds 2025 Statutory services Training services 210524 160336 7068 167404 370860 7068 377928 210524 Activities undertaken Support costs Total funds direclly 2024 2024 2024 Statutory seNices Training servi5 118554 155354 9780 165134 273908 9780 283688 118554 Analysis of direct costs ststutory services 2025 Total funds 2025 staff costs Stationery, postage, phone & sundties Consultancy fees 206815 3009 700 210524 206815 3009 700 210524 Statutory seNices 2024 Total funds 2024 Staff costs Stationery, postage. phone & sundfTes Consultancy fees 115220 2446 888 118554 115220 2446 888 118554 Analysis of support costs Statutory services 2025 Training services Total funds 2025 2025 Staff costs Depreciation Slalionery, postage, phone & sundries Light & Heat Repairs & maintenance Insurance ICT support Marketing Training and recruitment Other costs Governance costs 91951 13977 22 12325 1537 5437 16112 6759 91951 13977 22 12325 1537 5437 16112 6759 10755 1461 160336 7068 17823 1461 167404 7068 Statutory seNices 2024 Training seniices Total fvnds 2024 2024 Staff costs Depreciation 97297 14175 97297 74775
Stationery, postage. phone & sundries Light & Heat Repairs & maintenance Insurance ICT supporl Marketing Training and recruitment Other Costs Governan costs 102 10260 1389 1783 18172 5674 102 1026 138g 1783 1817 5674 5135 1366 155354 9780 14915 1366 765734 9780 10. Independent examiner's remuneration 2025 2024 Fees payable to the Charity's independent examiner for the independent examination of the Charity's annual accounts 684 1634 1634 | 11. Staff Costs 2025 2024 Wages and salaries Social security costs Contribution to defined contribution pension schemes Operating costs of defi'ned benefit pension schemes 266818 9758 12465 192189 6504 8802 289041 208095 The average number of persons employed by the Charity during the year was as follows". 2025 2024 Administrative staff 20 20 15 15 No employee received remuneralion amounting to more than £60.000 in either year. During the year remuneration amounting to £36.027 {2024- £36,02n was payable to 1 member of staff deemed to be key management. 12. Trustees. remuneration and expenses During the year. no Trustees received any remuneration or other benefits (2024 - NIL). During the year ended 31 March 2025, no Trustee expenses have been Inrred (2024 - NIL). 13. Tangible fixed assets Cost or valuation Freehold Fixtures & property Fittings Office Equipment Total At 1 April 2024 Additions At 31 March 2025 289.299 70670 25.393 385,362 289.299 70.670 25.393 385.362 Depreciation At 1 April 2024 Charge for the year At 31 March 2025 156.468 5.786 162.254 49450 7068 56.518 17.899 1124 19.023 223,817 13,978 237.795 NBV at 31 March 2024 NBV at 31 March 2025 132.831 127.045 21,220 14.152 7,494 6,370 161,545 147 567 1
- Debtors 2025 2024 Trade debtors Prepayments Olher debtors 25275 8749 691 26009 691 9440
- Creditors: Amounts falling due within one year 2025 2024 Trade credttors Other taxation and social security Other creditors Accruals and deferred income 7277 3178 103768 -2367 3745 46057 114224 47436
- Statement of funds Statement of funds - current year Balance at 1 April Income 2024 Balance at 31 March 2025 Unrestricted funds Expenditure Gains I (Losses) General Funds - all funds 126.225 295.247 126.225 295.247 -378005 -378,005 43,466 43,466 Restricted funds Smart Energy in Communities Roselands Trust Sir John Fisher Inman Charity Hadfield Trust 4,995 4,995 2,827 15,946 3,500 5.000 27,273 -2827 -11960 3.987 2,042 5,000 16,023 4.995 -16,245 Total Funds 131,220 322 520 94.250 ststement of funds - prior year Balance at 1 Apnl 2023 Income Expenditure Gains / (Losses) Balance at 31 March 2024 Unrestricted funds General Funds - all funds 214,902 209,591 214,902 209,591 -298268 -298,268 126,225 126,225 Restricted funds Smart Energy in Communities 4,995 4.995 4, 995 4, 995 Total Funds 219,897 209,591 -298, 268 131,220
- Surnmary of funds Summary of funds - current year Balance at 1 April Income Expenditure 2024 Balance at 31 March 2025 Gains I {Lossesl
General Funds - all funds Restricted Funds 126,225 295,247 4,995 27.273 131,220 322.520 -378,005 -16,245 -394,250 43,466 16,023 59.490 Summary of funds - prior year Balance at 1 Apnl 2023 Income Expenditure Gains / (Losses) Balance MarGh 2 t31 24 General Funds - all funds Restricted Funds 214,902 209,591 4,995 219.897 209,591 -298,268 126.2 4.9951 131,220 -298.268 18. Analysis of net assets between funds Analysis of net assets between funds - current year Restricted Unrestricted Funds Funds 2025 2025 Total Funds 2025 Tangible fixed assets Current assets Creditors due wilhin one year 147,567 10,124 -114.224 43.467 147,56 26,14 -114,224 59.490, 16023 16.023 Analysis of net assets between fund$ - prior year Restricted Funds 2024 Unrestricted Funds 2024 Total Funds 2024 Tangible fixed assets Current assets Creditors due within one year 161,545 12,117 47.436 126,226 161.54 17,112 -47,43fj 131,22 4995 4,995 20. Related party transactions The charity owed £83.039.39 to key management staff at 31 March 2025.