2022-03-31-accounts - Deafway

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		Page
Trustees' report		1-9
Statement oftrustees'	responsibilities	10
independent auditor's	report	11-13
Statement offinancial	activities	14 - 15
Balance sheet		16
Statement ofcash flows		17
Notes to the flnandal	statements	18-32

		General	Desi nated	Restricted	Total
		funds	funds	funds	funds
Total Income		2,554,992	3,149	38,849	2,596,920
Total ex enditurs		2,455,584	335,910	24,068	2,815,662
Gains/(losses)	on
Investments		11,780		30,944	42,724
Gain/(losses)	on
revaluations
Transfers		95,000	95,000
Net	Income/
ex endlture		16,118	237,761	45,725	175,918

Current financial	Current financial		year
						Unrestricted	Unrestricted	Restricted	Total	Total
						funds	funds	funds
						general	designated
					Notes	2022f	2022f	2022f	2022	2021 f
hggl)te from
Donations and	legacies				3	13,998	173	38,849	53,020	42,315
Charitable activities					4	2,540,924			2,540,924	2,466,960
Investments					5		2,976		2,976	1,129
Total Income						2,554,922	3,149	38,849	2,596,920	2,510,404
~ddl
Raising funds					6	54,981			54,981	86,163
Charitable activities					7	2,400,603	335,910	24,068	2,760,581	2,224,627
Total expenditure						2,455,584	335,910	24,068	2,815,562	2,310,790
Net galas/(losses)		on Investments			11	11,780		30,944	42,724	100,245
Net incoming	resources			before transfers		111,118	(332,761)	45,725	(175,918)	299,859
Gross transfers	between			funds		(95,000)	95,000
Net movement	in	funds				16,118	(237,761)	45,725	(175,918)	299,859
Fund balances	at 1		April	2021		272,318	1,822,116	288,724	2,383,158	2,083,299
Fund balances	at		31 March 2022			288,436	1,584,355	334,449	2,207,240	2,383,158

	Prior financial	ye	ar
						Unrestricted	Unrestricted	Restricted	Total
						funds	funds	funds
						general	designated
	~E				Notes	2021	2021 E	2021	2021 E
	Donations and	legacies				3,535		38,780	42,315
	Charitable acgvlties					2,466,233	727		2,466,960
	Investments					1,129			1,129
)	Total Income					2,470,897	727	38,780	2,510,404
	~E* dlt
	Raising funds					82,729		3,434	86,163
	Charitable activities				7	2,123,455	62,093	39,079	2,224,627
	Total expenditure					2,206,184	62,093	42,513	2,310,790
	Net gains/(losses)		on investmsnts			18,850		81,395	100,245
	Net Incoming	resources		before transfers		283,563	(61,366)	77,662	299,859
	Gross transfers	between		funds		(264,019)	264,019
	Nst movement	In funds				19,544	202,653	77,662	299,859
	Fund balances	at 1 April		2020		252,774	1,619,463	211,062	2,083,299
	Fund balances	at	31 March 2021			272,318	1,822,116	288,724	2,383,158

					2022		2021
				Notes
Fixed assets
Tangible assets				12		869,070		860,917
Investments				13		544,473		501,248
						1,413,543		1,362,165
Current assets
Stocks				14	4,874		1,977
Debtors				15	173,866		116,469
Cash at bank and	in	hand			1,193,796		1,581,076
					1,372,536		1,699,522
Creditors: amounts		felling due within
one year				16	(578,839)		(678,529)
Net current assets						793,697		1,020,993
Total assets less	current		liabilities			2,207,240		2,383,158
Income funds
Restricted funds				17		334,449		288,724
Unrestricted funds	-	designated				1,584,355		1,822,116
Unrestricted funds	-	general				288,436		272,318
						2,207,240		2,383,158

					2022		2021
				Notes	f		f
Cash flows from operating			activities
Cash (absorbed by)/generated			from	20
operations						(364,761)		486,260
Investing	activities
Purchase	of tangible fixed assets				(24,995)		(12,361)
Purchase	of Investments				(500)		(500)
Investment	income received				2,976		1,129
Net cash	used in Investing		activities			(22,519)		(11,732)
Net cash	used In financing		activities
Net (decrease)/increase in		cash and		cash
equivalents						(387,280)		474,528
Cash and	cash equivalents	at beginning		ofyear		1,581,076		1,106,548
Cash and	cash equivalents		at end of	year		1,193,796		1,581,076

Freehold	land and buildings	Brockhalls Brow - not provided
Leasehold	land and buffdings	Lancaster - not provided
Leasehold	improvements	6.66%on cost
Computers		20% on cost
Motor vehicles		20% on cost

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			D/deaf	D/deaf
			people	people
			2022f	2021f
Fees and	charges		2,460,697	2,428,362
Social club		income		13
Outreach	services		80,227	38,585
			2,540,924	2,466,960
Analysis	by	fund
Unrestricted		funds - general	2,540,924	2,466,233
Unrestricted		funds - designated		727

						Unrestricted	Unrestricted
						funds	funds
						designated	general
						2022 f	2021f
Interest						2,976	1,129
Raising funds
				Unrestricted	Unrestricted	Restricted	Total
				funds	funds	funds
				general	general
				2022f	2021 f	2021 f	2021 f
Fundr	Isin	and	ubicit
Other fundraising			costs	4,741	1,685	3,434	5,119
Staff costs				48,796	74,897		74,897
Fundralslng		and	publicity	53,537	76,582	3,434	80,016

6	Raising funds	Raising funds	Raising funds							(Continued)
	T~di
	Other trading		activities				496
	Staff costs						948	6,147		6,147
	Trading costs						1,444	6,147		6,147
							54,981	82,729	3,434	86,163
7	Charitable	activities
									Provision of	Provision of
									services to	services to
									D/deaf	D/deaf
									people	people
									2022	2021
										6
	Staff costs								1,706,894	1,522,846
	Property costs								615,850	515,374
	Cost of sales								4,145	5,378
	Administration			costs					(279)	2,450
	Expenditure		on	specfflc projects						62,093
	Care costs								34,948	24,491
	Project expenditure				and development	costs			335,910	35,346
									2,697,468	2,167,978
	Share ofgovernance				costs (see note	8)			63,113	56,649
									2,760,581	2,224,627
	Analysis by		fund
	Unrestricted		funds -		general				2,400,603	2,123,455
	Unrestricted		funds -		designated				335,910	62,093
	Restricted	funds							24,068	39,079
									2,760,581	2,224,627

Support	cos	ts
			Support	Governance	2022Support costs		Governance	2021
			costs	costs			costs
			f	f	f	f	f
Audit fees				8,400	8,400		8,400	8,400
Employment		costs		31,156	31,156		32,399	32,399
Management		and
administration		costs		23,557	23,557		15,850	15,850
				63,113	63,113		56,649	56,649
Analysed	between
Charitable	activities			63,113	63,113		56,649	56,649

The average	monthly number ofemployees during the ye	ar was:
		2022	2021
		Number	Number
Management	and administration	14	18
Caring staff		50	52
Others		16	12
Total		80	82
Employment	costs	2022	2021
			f.
Wages and	salaries	1,756,638	1,603,890

2022	2021
Number	Number

		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		funds	funds		funds	funds
		general			general
		2022 f	2022f		2021 f	2021f	2021f
Revaluation	of
Investments		11,780	30,944	42,724	18,850	81,395	100,245

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				Investments
				f
	Cost or	valuation
	At 1 April	2021		501,248
	Additions			500
	Valuation	changes.		42,725
	At 31 March 2022			544,473
	Carrying	amount
	At 31 March 2022			544,473
	At 31 March 2021			501,248
14	Stocks
			2022	2021f
	Raw materials and consumables		4,874	1,977
15	Debtors
	Amounts	falgng due within one year:	2022f	2021f
	Trade debtors		133,884	82,925
	Prepayments and accrued Income		39,982	33,544
			173,866	116,469

Creditors: amounts	falling due within one year
		2022	2021
		6
Other taxation and sodal security		22,693	25,843
Trade creditors		278,329	195,516
Other creditors		103,259	241,694
Accruats and deferred	income	174,558	215,476
		578,839	678,529

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19	Related party transactions
	There were no disclosable related party	transactions	during the year (2021 - none).
20	Cash generated from operations				2022f	2021 f
	(Deficit)/surpus for the year				(175,918)	299,859
	Adjustments for:
	Investment income recognised in statement of financial Fair value gains and losses on Investments Depreciation and impairment of tangible fixed assets			activiUes	(2,976) (42,724) 16,841	(1,129) (100,245) 15,022
	Movements In working capital:
	(Increase)/decrease in stocks				(2,897)	197
	(Increase) in debtors (Decrease)/Increase in creditors				(57,397) (99,690)	(67,861) 340,417
	Cash (absorbed by)/generated from operations				(364,761)	486,260
21	Analysis ofchanges In net funds