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. Prin￿S 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 NoVember1De￿Mber 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 rfy*Mlhatthe accounts oflhe tharityatÈ nolreqwed lol* *xSled ￿eT P&i 16irfthe 2[￿Artand a￿ ￿￿￿1B fOrindepe￿nI ex8mina*(xTr,1 re
respect ofiny examination of the ¢harity'$ carried Out und￿￿￿kn 145 oflhe ChaibSS A(a 2011. In c￿￿n9 Out nty exatninatiDn I havefo*)wed Ihe Drecti
the Ch8fttyCotnTh1SS￿ L*Thler$e¢knffi 145(5Mb) 2011 A
n$ gwen by
Indvpendentexaminerfs statemenl
rnateri￿ resrect..
1. records V￿re not kept In respect otthe Ch•*y¥s reyEd 386 ¢Ythe 2C<6A¢
2. Ihe a￿OUnt5 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 ￿accord3nr￿￿1th 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 re￿1¥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 re￿ived, 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 i￿eCOver3b1e 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 ServI￿S 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 se￿iceS
2739Q8
9780
283688
273908
9780
283688 '
9. Analysis of oxpenditure by a￿lY[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 servi￿5
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 In￿rred (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

14. Debtors
2025
2024
Trade debtors
Prepayments
Olher debtors
25275
8749
691
26009
691
9440
15. 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
16. 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
17. 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.