DEAFWAY
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Ch8rlty reglslrallon number 1089918
Company regislratlon number 04243198 (England and Wales)

DEAFWAY
LEGAL AND ADMINISTRATIVE INFORMATION
Truslees
Mr B S Donelly
Mr J J Ward OBE
Mrs C A Cumlng
Mrs P Wynne
Mrs V L Hall
Ms L Davldson
(Appolnted 11 December
2023)
(Appointed 11 December
2023)
Dr L 8ames
Key management personnel
Tesresa Dawson
Maureen Donelly
Chlel executive officer
Deputy CEO and Flnan¢e
manager
Human resources manag8r-
Left September 2023
Human Tesources manag8r-
Started August 2023
Samantha Jones
Roy (Paddy) Wlseman
Charlty numbèr
1089918
Company number
04243198
Reglstered offlco
Brockholes Brow
Preston
Lancashlre
PR15BB
Audltor
Champlon Accountanls LLP
7-9 Slatlon Road
Hesketh Bank
Preston
Lancashire
PR4 6SN

DEAFWAY
CONTENTS
Page
Trustees. report
Statement of trustees, responslb11111è8
11
Independent audltorfs report
12-14
Stalemenl of financlal acllvltles
15-16
Balance sheet
17
Statement of cash flows
18
Notes to the Ilnanclal slatements
19-30

DEAFWAY
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The trust08s present Ihelr annual report and financlal statements for the year ended 31 March 2024.
The financial statements have been prepared in accordance with Ihe accounling policies set out Sn nole 1 to the
flnanclal stalements and comply with the charity's Igoverning documentj, the Companies Acl 2006 and "Accounllng
and Reportlng by Charilles.. Statement of Recommended Practice applicable to charflles preparlng ihelr accounts In
accordance wllh the Flnanclal Reportlng Slandard appllcable In the UK and Republlc of Ireland (FRS 102>.
(effectlve 1 January 2019).
o)

DEAFWAY
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Oblectlves and acllvltles
Dea￿aY is esl8bllshed for:
.Ihe rellef ol people who are Dldeaf (Incorporating Oealblind, deafened and hard of hearlng) or who
ullllse a vlsual language {whelher that be Brillsh Slgn Language. Slgn Supported English or home
language). Flrstly for those resident In Lancashlre and secondly those resldent in the rest of the United
Klngdom and elsewhere, In partlcular by asslsllng and supportlng Ihelr equal access to and partl¢lpatlon
In all a5P8Cts of sociell.
Pul another way, Deafway exlsls to do all Ihal we Can to ensure that Dldeaf {Incorporallng Deafbllnd,
doafened and hard of hearing) people get the same opportunilles In all aspects of Ilfe that Ihelr hearlng
peers do. Our base Is, and always has been, In Preslon and Lancaster. Lancashlre. However, our work
has a natlonal focus and reach. Deafvvay Is therefore 8 local and nallonal charlly.
Dea￿aY has a commllment to ensure that al Ihe core of all ol our work Is an understandlng of and
respect for Deaf culture and herllage, BSL {8ritish Sign Language) and the other forms of vlsual
communlcallon. Thls expresses our bellef In Ihe ￿la1 Importance of slgn language and Deaf culture to
Deaf people across the world: that Oeaf Heritage should be preserved, shared and celebrated and Ihal
all of these should Inform our provlslon of Care lo those Deaf people who are In need of11.
Theffj Conllnues lo be a very real need for all of the work whlch we undertake. lo¢ally and natlonally.11 Is
unfortunately still the case Ihal Ihe needs of the malority of Dldeaf people across Ihe world and of many
Dldeal people In lh8 UK 8re Ignored or mlsunderslood with dlsaslrous consequences for Ihose Dldeaf
people. The Deaf person In the UK who needs a sp6clallst Deal resldentlal placem8nl because of Ihelr
Au11511c Sp8clrum Dlsorder. mental health, or olher dlsabllltles placed Inapproprlately In a hearlng
settlng wlth no Deaf peer gTQUP and wllh staff who have al besl a smalterlng of slgn language.
Glven the necessary Ilnanclal resources
we could do so muth more both by promotlng and
campalgnlng lor real underslandlng of the relevant Issues and by provldln9 real Ilfe-changlng servlces to
so many more people UK wlde.
In the UK, one of our alms Is that: 'Every Deaf person In need of Resldentlal Care or Support wlll have
Ihe real cho5ce of recelving Ihls In a Deaf environment.,
Phllo8ophy:
At the centre of everylhlng we do Is a posillve view of slgn language, Deaf Cullure and the De8f
communSty.
We believe passionately Ihal every Dldeaf child or adult, wherever Ihey live in Ihe world, should have a
rlghl of access lo slgn language (as well as access to the wrillen and spoken languages of Ihelr country
and to the hearlng communlty) - and we know that an untold amount of damage has been. and conllnues
to be, caused lo the lives of Dldeaf people around the wodd by Governmenls and external professlonals
lack of underslandlng and knowledge In th15 area. Allhough BSL has now been recognlsed as Its own
language by Ihe UK Government.
Thls damage ranges from social isolalion. lack of equal access and needing-to-be-impToved service
provlslon (whlch does not lake Into account cultural and linguislic needs) in the UK - Tesulting In Dldeaf
¢hlldren being denied that most important definlng characteristic of being human. possession and fluent
use of a language (In thls case a slgned language).

DEAFWAY
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Al Deafway we belleve that Ihese situations should be relnforced vAth promollon of languag8.
campalgnlng, guldance and the posI￿Ve sharlng of knowledge.
We also believe slrongly that Deaf culture and th8 slgn languages ol the world have so much th8t18
POs511ve to conlrlbule to soGlely In general - and that they should Iherefore be celebrated and sharod In all
of the ways Ihal the hearlng cullures and the spoken languages of the world are.
'We have followed Ihè conventlon of uslng an upper¢ase 'D' In the word In the Deaf to Indlcatè
'Culturally Deaf and a lower Case'd. to slmply Indl¢al• hearlng loss.
Publ1¢ b8n8111
Publlc beneflt
W8 have referred to the guldance In the Charlty Commlsslon's general guldance on publlc benefit when
revlewlng our oblectlves and acllvllSes and In plannlng our future acllvltles. In partlcular the Iruslees
conslder how planned aclivities, through the use of our funds. will Gonlribute to the alms and obleGllves
we have sel, and we are 8allsfied that lh8 crSlerla for publlc b8n8fil are comprehenslvely achleved.
()

DEAFWAY
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Aclivilies
Achlovement and performance
Achlevements durlng the year
The activlties that we have carried out durfng the year to meet our objecllves and lo cany out our alms for
publlc beneflt.
Durlng ihe y6ar we have :.
Care and Support Servlce¥
Conlinued lo provlde long term sp6clallst r8sldentlal care. shorter term resplte care and other vllal
support servlces lo Deaf (Incorporating all aspects) people wlth a range of complex needs whlch mean
Ihat Ihey cannot currenlly Ilve Independently In the communily.
Provlded resldenllal care for a number of Deaf people who requlre 8 slgnlflcanlly hlgher18vel of staffln9
duè to Ihèlr more comp16x and 'challenglng' needs.
Continued to maintain the aGcommodation we provld8 for our resldents lo the hlgh standards Ihey
deserve and to Improve and refurblsh Ihls on an ongolng bas18.
Conllnued lo assert our very clear bellel that to place a Deaf person who uses BSL and who needs
resldenllal care. In a 'hearlng' establishmenl Imposes unnecessary and delrlmenlal barrleTS.
represenled the volce of the Deaf communlty kntithln hospllal user experlence meellngs, hlghllghtlng
poor access lo publlc s8rvlces
Implemgnted a wlde range of speclallst Iralnlng to Improve Ihe level of knowledge and skllls of our
workforce.
Cultural Servlces and Facllltles
- The Deafway Comrnunlty Hub has been refurblshed and the bar reopened.
Regular communily evenls are held each month Indudlng Goffee allernoon. hlstory 8nd sevAng groups
and Informallon workshops.
Conllnued to provlde premlses for Deaf people to meet In Lancaster.
Inlroduced a volunleering programme here at Deafway whlch has atlracted volunte8r8 from the Deaf
and h8arlng communlty.
()
Slgn Language and Deaf Awareness Tralnlng
Malntalned our pollcy that all Deahvay staff unless they are already fluent In BSL, wlll undertake an In-
house BSL course at Deafway., laklng a natlonally recognised BSL Level 1 cours8 and 8SL Level 2
course In work tlme.
Provlded Deaf Awarenèss Tralnlng lor all new staff and r8fr8sher tralnlng for exlsllng staff
Conlinued to provide BSL and Deaf Awareness training lo external individuals and organlsations In
Lancashire and nallonally.
promoted Dea￿aY seNlces and Iralnlng through atlendance al a number of local m8etlngslgroups such
as Wellfest and Preston Communlty Network.
Project8 and A¢tlvltles
Our Communlly Garden Project began In 2022. We have recelved approx. £27k In donallons for thls
project whlch Involves communlty volunteers. staff and resldents.
Sensory Rooms - we purchased 8ddillonal equlpment and extended the sensory PTovislon so that 2
resldents can use it at Ihe same Ilme.
History Project - We have started to collate historical documenls in relation to Royal Cross School and Deaf
Hlslory whlch we intend to dlsplay here al Dea￿aY and design a tapeslry to reflect key landmarks lo be displayed In
the communily hub. This Project will also Involve the sewing group.

DEAFWAY
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Interpreter Drop In - We have conllnued to fund Ire8 access to onllne interpreters for the Lancashlre
Deaf Communliy slnce previous grant fundlng explred. We conslder addresslng Ihe lack of access
available to Deaf BSL users as a key priority for the charily. 4 hours each week are funded lo support
making appolnlments and contacting agencles who are not required lo provlde Inlerpreling under th8
Accesslble Information Standards.
Genoral
We have started lo work collaboratively wilh a number of other local and nalSonal Deaf charllles. We
work closeSy with Deafness Empowerment Ne￿Ork (based In the North East). in Telalion to developing
Ir8Snlng courses for Deaf people who wlsh to leach British Sign Languag8. They also attend our soclal
evenls to offer members of the Deaf Communlty advocacy support.
We have fully embraced soclal medla to Inform the communlty of our work, events and dlssemlnate
Informallon. Thls has slgnificantly ralsed our profile locally and nallonally. Our Facebook followers has
Increased by 950h, we also use Llnked In and we ¢onllnue lo develop and Improve Ihe Deahvay webslle.
We further developed our Snfraslruclure lo meet the demands of a modern charlty. We appolnled
Fundralslng, Volunteer and Events Manager and a Communicallon, InGluslon and Engagement Manager.
These roles are essenllal lo provide capaclty for communlty growth and representatlon across the
organlsatlon.
We Implemented the 'real Ilvlng wage, and Improved benefi18 for staff. Thls contrfbuled to Increased
applications from more experienced people. allowing us lo fill all vacancies and slgnificantly Improve our
retenllon rates. Thls has ended our dependency on agency staff whlch has resulted in more Gonslstent
and beller quallly care belng provlded to our resldenls. Staff morale has also improved and the Increased
cost In salarles has been balanced through a reductlon In recwltmenl. agency fees and Iralnlng Costs.
A¢hlevements and pèrfomiance
Significant aclivilies and achievemenls agalnst obJ8Ctlves

DEAFWAY
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Flnanclal revlew
Performance
The slalemenl of flnanclal acllvllles for the year Is sel out on pag8 15. The charlly has net outgolng
resources thls year of £82,942 12023: net outgoing resources of £22,684). The realised mov8ment
belwoen the funds Is surnmarised below..
General
funds
Desl naled
funds
Reslricled
funds
Total
funds
Total Sncome
Total ex
endilure
Galnsl{losses)
Investments
Galnl(losse8)
revaluatlons
Transfers
2.574,867
2,607.841
10,372
213,306
34.135
47,472
2,619,374
2,868,619
on
13.418
32,885
46.303
120,000
352.392
120,000
340.817
11.575
Net
ex
Incomel
endlture
321,261
435,326
31.123
82,942
Flxed asset8
The Ilxed assels are 811 used for dlrect charllable purposes. The movemenls In Ilxed assels durlng th8
year are shown In note 14 to the a¢counl8.
A Professlonal valuatlon of th8 property at Brockholes Brow. Preslon. was undertaken durlng the year by
Garslde W8ddlngh8m. Chartered Surveyors. The valuallon lor relnslalement purposes and Insured value
Is £3.500.000. The properly Is shown In the accounts al ils open mafket valuatlon of £650,000 valued by
Garslde Waddingham, Chartered Surveyors, In May 2023. A valuation of the property In Lancaster was
also undertaken al the same Ilme, Ihls Is Shown In the accounts at Ils open market valu8 01 £195,000.
Inve•tment perfomianco
At 31 March 2024 Investments held had a marf(et value of £595,013. Details are shown In note 1510 the
accounts. £113.272 of the Snveslmenls represents the Rlchard Bannlster Trust. whlch Is a fund Invested
to support acllvllles for young deaf persons In relalion lo sports.
(J
Investment pollcy and objgctlves
Under the Trustees Act 2000. Ihe Irustees have the same full and unrestricted powers of Invesllng and
transposlng Inveslrnents as If they were beneficlally enllll8d Iherelo. Current Investments held are
Invested Ihrough Charitles Officlal Investment Fund and an Inveslmenl portfollo for Ihe Rlchard Bannlsler
Trust.

DEAFWAY
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Golng concem
Reserves pollcy
The Iruslees revlew the charit￿5 requlrements for reserves annually, In Ihe Ilghl of the major rlsks faclng
th9 Gharlty.
Th6 trustees conslder that In order to ensure Ihe continuous provision of the charIt￿S servlces, th8y are
requlred lo maintaln a conllngency reserve equlvalent to Ihree months running costs.
At the year end thls reserve. which is shown as general funds on the accounts. slood at £610,444 vthiGh
represents 2.8 months unrestriGted dlrect charllable expendltUTe.
Employment poll¢y
The Charlly's pollcy Is to promote equallly of opportunlty to 811 In gmployment and the selecllon proGèss
Irrespecllve of theSr gender, race, ethnlc orlgSn. dlsablllly, age, natlonallly, sexuallly. marltal status and
soclal class. We oppose all forms of unlawful and vnlalr dlscrlmlnallon.
All employees and volunteers wlll be Irealed falrfy end equally. Selectlon for employrnenl, promollon,
Iralnlng and any other benefits will be on the basls of aplilude and ability. All employees will be helped
and encouraged to further develop thelr full polentlal Ihrough comprehenslve tralnlng. support. formal
supervlslon and appralsal.
The lalenls and th8 r8source8 of the workforce wlll b8 fully utlllsed lo maxlmlse Ihe efflclency of Ihe
Organlsallon.
Plans for future perlod8
Fundra181ng
Less than 50A of DeafvvaV8 Incom8 Is currently genèrated by lundralslng. Thls Is mostly relatlng to
amounts recelved from other organlsalions by way of grants. There have been no complalnls reGelved
regardlng our fundralslng actlvltles. 08afviay does nol engag8 the servlces of fundralslng consultants.
Deahvay Is a Certlflcaled Member of the Inslllute of Fundralslng and Is reglstered vllh the Fundralslng
Rggulalor - as such we are bound by, and adh8re to, Ih8lr relevant Code of Practlce.
Mèasurlng perfonnance
Dea￿aY measure key performance Indlcalors (KPIS) to help assess the Impact the Charilable Company
makes and its effecliveness. The lollowing KPIS are caplured as part of our day-to-day rggularlty
requlremenls and recordlng processes:
(J
Further KPIS are belng recorded In the current financlal year.
Key Performance Indlcalor
Average number of resldents supportèd In
the year
2024
2023
26
27
Average number of employed people
(head-count)
59
59
Number of bank staff
18
Not measured
Outcome of CQC regulatory Inspectlons
Not re4nspecled
(See b81ow)
Not re-Snspected
Number of complalnls recelved
Further KPIS are belng developed In Ihe
2024125 financial year

DEAFWAY
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Futuro plans
Al the lime of wriling this. in addition to the above. we havelare also'.-
The priority is to focus on the Business Plan, Mlsslon Statement and Model of Care vAth the
Incorporatlon of the 'AII about me, NHS Deaf Recovery Model.
The CQC flndlngs are belng embedded Into the organSsalional changes needed and the need to
respond to these flndings and make Improvements accordlngly.
A Buslness Conllnulty Plan (BCP) has been developed and dlssemlnaled. All managers know whal to
do if faced with an unexpecled situation which Impacts on day to day operalions.
We have received Disablllty Confidenl slalus and11 Is Incorporated 8ffectlvely wllhln thls servlce.
- The Board of Truslees has Increased lo 8 and 75% slgn. We conllnue lo Id8nllfy approprlate peopl8 wlth
an understandlng of the challenges faced by Dldeaf and 08afbllnd people.
We are very focused on attractlng more resldenls and Increasing revenue. We also conllnu8 to Ilals8
wllh commlssloneTS lo Increase fees lo meet Ihe cost ol care.
Bulldlng refurblshmenls conllnue In terms of an overall upgrade to the slle both Internally and extemally
Heallh and Safety Reports were commlssioned and all acllons Implemented.
Work Is ongolng to re-eslablSsh the Ilnks we have hlstorlcally had wilh the Lancashlre Deaf communlly.
We are hopeful that Preston Deaf Club vall return to Deafviay later thls year.
To conllnue collaboratlon and shared worklng wllh other nallonal Deaf charllles In order to conllnue the
necessary promollon of Deaf rSghls. We are members of Ihe BSL Alllance.
Conllnue to make all areas of the buslness dlgilal, In effect, becomlng a paperless servlce.
Further develop and eslabllsh volunlèér opporiunlllés to support Deafvvay sen41ces and provlde
development and soGlal opportunities for members of the Deaf community.
To conllnue applylng for exlern81 fundlng to support Internal and external projects wh5ch wlll benefit
resldenls and members of tho Deaf communlly.
To engage the wlder deaf and hard of hearlng ¢ommunlty through Ihe provlslon of hard ol h6arln9 and
tlnnltus gTOUPS, deaf Aslan groups and Ilp reading classes.
structurep governance and managemenl
The charllyls Gontrolled by Its governlng documenl. a deed of trust. and constllutes a Ilmlled company, Ilmlted by
guaranlee, as defined by the Companies Act 2006.
The ITuslees, who are also Ihe directors for the purpose of company law. and who served durlng the year and up to
the dale of signaluro ol the financlal slatements were:
Rev P Fletcher Fr
(Reslgned 1 January 2024)
Mr B S Donelly
Mr J J Ward OBE
Mrs C A Cumlng
Mrs C Moxon
Mrs P Wynne
Mrs V L Hall
Mr P R Scott
Ms L Davld50n
Dr L B8Tnes
(Reslgned 16 May 2024)
(Reslgned 30 September 2024)
(Appolnted 11 December 2023)
(Appolnted 11 Oe¢ember 2023)
Recrullmenf and appoinlment of trusteès
Trustees nomlnate and have power of appointment of future Trustees, who serve for a perlod of Ihre8 years
lollowlng appolntment and may be re-appolnted at the end of the term of office.
None of Ihe tn15tee5 has any benefidal interest in the company. All of the trustees are members of the company and
guarantee to conlflbute £1 In the event of a wlndlng up.

DEAFWAY
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Organls8llonal slructure
The Trustees who have served durlng the year are set out above and they have been 8ppolnted In
accordance wlth our Memorandum and Artldes of Assodatlon.
Trustees nomlnate and have power of appolnlment of future Trustees. who serve lor a perlod of three
years followlng appolnlment and may be re-appolnted at tho end of the term of offlce.
We belleve that our Board of Trustees should be made up of a varfety of people who brlng a range of
different vislons, knowledge, experience and skills lo the role. We are proud of the facl that a significant
number of our Trustees are eilher Ihemselves Deaf or have slrong personal connecllons to Ihe Dldeaf
communlly. We belleve and slate that 811 of our Trustees must understand and share Dea[wa￿S valu65,
have the sk1115 to wntrlbule to Dea￿aY In the role of Trustee and must also take an Interest In our full
range ofwork.
Management accounts and monlhly reports Irom each departmenuservlce leader, and from Ihe Chlef
Executive, are submltt8d to and discussed al our monthly Trustee meetlngs.
The day to day runnlng of Dea￿aY Is enlrusled lo the Chlef Ex8CUtIv8 and IheSr leadershlp team. Thls
team meels formally each month and Inlormally each week.
Thè smaller straleglc leadershlp team meets as and when necessary to dlscuss speclflc str8leglc Issue8.
The Chlef Executlve Ilne manages the Resldentlal Servlces Manager. Ihe Fundralslng & Development
team, the Flnance Manager, th8 HR Manager and the Malntenance Manager holdlng regular one-lo-on8
supeNlslon sesslons with them. There are slmllar suparvlslon arrangements In plaGe wilhln each $8rvlce
lor all other managers and slaff.
In addlllon, lh8 Chalr of Trustees holds off-slte revl8w sèsslons wlth the CEO on 2 or 3 occ831ons per
year.
Other mallers
Rlsk managfrmenl
The trustees hav8 a duly to Identlfy and revlew the rlsks to whlch the charlty Is exposed and to ensure
approprlale controls are Sn place lo provlde reasonable assurance agalnst fraud and error.
The trustees retaln Penlnsula Buslness Servlces LSmited to provSde 24 hour advlce In respect of all
employment law and health and Safety malters. In addlllon, thls contract provldes Indemnliy In respect of
Employment Law clalms.
Flnanclal sustalnablllty Is a major financlal rlsk for the charlty. A key element In the management of
financlal rlsk is a regular review of avallable Ilquld funds to sellle debls as they fall due, regular Ilalson
wilh Ihe bank, and actlve management of trade debtors and creditors balances to ensure sufficienl
working capital by the charlly.
Altenllon has also been locussed on non-financlal rlsks arlslng from flr8, health and safety of resldents,
management of staff and food hyglene. These rlsks are managed by ensuring accredilalion Is up lo date.
havlng robust pollcles and procedures In place. and regular awareness and complianGe tralning for staff
worklng In Ihese operatlonal areas.
Care Quallty Commlsslon
Deafway was re-lnspecled by the Care Quallty Commlsslon In Aprll 2024. Subsequently we have
recelved an Improved ratlng of "Good" We wlll contlnuo to revlew and enhance our servlco In
order to malntaln, or Improve. thls ratlng further.
Audltor
In accordance wlth th8 companvs artlcles. a resolullon proposlng that Champlon Accountants LLP be reappolnted
as audilor of the company wlll be put at a General Meeting.

DEAFWAY
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Th8 trustees, report was approvgd by the Board of Twslees.
Mr B S Donelly
Tru81ge
}- 12-14
()
10-

DEAFWAY
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2024
The trustees, who 8Te also the dSrectors of Deafway for the purw)se of company law. are responsible for preparing
the Trustees. Report and the financial statements In accordance wilh applicable law and United Klngdom
Accounting Standards (Uniled Kingdom G8nerally Accepted Accounting Practice).
Company Law requlres Ihe Irustees lo prepare financlal statements for eath financlal year whlch glve a true and falr
vlew of the stale of affalrs of the charlty and of the incoming resources and applicatlon of resources, Includlng the
Income and expenditure. of Ihe charilable company for Ihat year.
In preparlng these ftnanclal statements. th8 Irust685 are requlred lo:
select sult8ble a¢counllng polScles and then apply Ihem conslstenlly:
()
observe the methods and prlnclples In the Charltles SORP:
mak8 judgements 8nd estlmat8S that are reasonable and prudent:
slate whether applicable UK Accounting Standards have been followed. subject to any materlal depariures
dlsclo8ed and explalned In the fln8nclaS stalemenis. and
prgpare the flnanclal statements on the golng concem basls unless11 Is Inapproprlate to presume Ihal the charlly
wlll contlnue In operallon.
The trustees are iesponslble lor keeplng adequate accountlng re¢ords Ihat dlsclose wllh reasonable accuracy at
any Ilme Ihe financlal position of Ihe charily and enable Ihem to ensure Ihal the financial slatements comply with the
Comp8nles Act 2006. They are a150 responsSble for safeguardlng the assets of the charlty and henc8 for laklng
reasonable sl8ps for the prevenllon and delecllon of fraud and olher Irregularllles.
11

DEAFWAY
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF DEAFWAY
Oplnlon
We hav8 audlted the financlal statements of Deafway {Ihe 'chaTily') for Ihe year ended 31 March 2024 whlch
comprlse the stalement of financial acllvilles. the balance she81, the Stalement of cash flows and noles lo the
financlal statements, Indudlng slgnlficant accounling policies. The financial reporting framework Ihat has been
applied in their preparation is applicable law and United Klngdom Accounting Standards. Includlng Financial
Reportlng SlandaTd 102 The Flnanclal Reporting Standard applicable in the UK and Republic ol Ireland (Unlted
Klngdom Generally Accepted Accounting Praclice).
In our oplnlon, the flnanclal 51atemenls-
glve a true and falr vlew of the state of the charltable companvs affalrs as al 31 Marth 2024 and of Ils
Incomlng resources and applicallon of resources, for Ihe year then ended.,
have been properly prepared In accordance wlth Unlled Klngdom Generally Accepted Accountlng PTactlce;
and
hav8 been prepar6d In accordance wilh the r8qulrem8nts of the Companles Act 2006.
Ba818 for oplnlon
We conducled our audlt In accordance with International Standards on Audiling (UK) IISAS (UK)) and applicable
law. Our responslbllllles under Ihose standards are furlher descdbed In Ihe Audllorfs responslbililles for the audll of
Ihe Iln8nclal statements sectlon of our report. We are Independent of Ihe ¢harSty In accordance wllh Ihe elhlcal
requlremenls that are relevant to our audll of the flnanclal statements In the UK. Includlng the FRC'S Elhlcal
Slandard, and we have fulfilled our other elhical responslbililles In accordance wlth these requlrements. We belleve
Ihat the audlt 6vldenc8 we have oblalned Is suffldenl and appropTlate lo provlde a basls for our oplnlon.
other Inlormatlon
The other Informallon comprlses the Informallon Included In Ihe annual report other Ihan Ihe financlal slatements
and our audltor's report Ihereon, The trustees are responslble for Ihe olher informallon contalned wllhln the annual
report, OUT opinlon on the financial statements does not cover Ihe other Information and we do not expre55 any form
of assurance concluslon Ihereon. Our responsibility Is lo read Ihe other informatlon and, In dolng so, conslder
wholher the olher information Is materially Inconslslenl vAlh the financlal slatemenls or our knowledge oblalned In
the course of the audll, or olheTwise appears lo be materially misstated. If we identify such materlal Inconslslencles
or apparent m8lerlal mlsslalemenls. we are requlr8d to delermlne whether Ihls glves rlse to a mater181 mlsstatemenl
In the financlal statements themselves, If, based on Ihe work we have performed, we conclude that there Is
materlal mlsslatemenl of Ihls olher Informallon, we are requlred to report Ihal fact.
L)
We have nothlng to report In Ihls regard.
Matters on whlch we are requlred lo report by exceptlon
We have nolhlng to report in respect of the following matters In relatlon to whlch the Charllles (Ac¢ounts and
Reports) Regulations 2008 require us lo report lo you if. In our opinlon:
the Informatlon glven In Ihe flnanclal slalemenls Is Incon51slent In any matedal respect wllh the trustees,
report., or
sufflclenl accountlng records have not been kept., or
Ihe financial slatemenls are nol In agreement wilh the accounllng records: or
we have not rece5ved all Ihe Informatlon and explanallons we requlre for our audit.
12-

DEAFWAY
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF DEAFWAY
Responslbllltles of truslees
As explalned more fully Sn the statement of trustees, responsibllities. the truslees, vtho are also the directors of the
charity for Ihe purpose of company law. are responslble for the preparatlon of Ihe flnanclal slatem8nls and for belng
sallsfled that they glve a true and falr vlew, and for such intemal control as Ihe truslees determine Is necessary lo
enable the preparation of financlal statements that are free from materfal mlsslatement, whether due to fraud or
error. In preparlng the flnanclal slalements, Ihe Irustees ale responslble for assesslng Ihe charily's abillly lo
contlnue as a golng concern, dlsclosing. as applicable, mallers related lo going concern and using the golng
concern basis of accounling unless the trustees elther Intend to Ilquldate Ihe charllable company or to cease
operations. or have no realisllc alternative but to do so.
Audltor's respon81bllltlos for the audlt of tho flnanclal statements
We havo been appolnled as audltor under sectlon 144 of the Charltles Acl 2011 and report In accordance wllh the
Act and relevant regulations made or having effect thereunder.
(I
Our oblectlves are to obtaSn reasonable assurance aboul whether th8 Ilnanclal statements as a whole arè freg from
materlal mlsslatemenl, whether due to fraud or error, and to Issue an audilofs report Ihal Includes our oplnlon.
Reason8ble assurance Is 8 high level of assurance bul Is nol a guarantee Ihal an audlt conducted Sn accordance
wlth ISAS {UK) wlll always de18Ct a malerlal mlsstalement wh9n St exlsls. Mlsstalemenls can arlse from fraud or
error and are consldered material Sf, Indlvidually or In Ihe aggregale. Ihey could reasonably be expected lo Influ8nce
the economic decisions of users taken on the basls of these financial slalemenls.
The exlent to whlch our procedures are capable of detectlng Irregularltles. Indudlng fraud,18 delalled below.
W8 obl8ln8d an understandlng of thè legal and regulatory frameworks appllcable to the
Charlly and the 5eclor In whlch Ihey operate. We delermlned that the followlng laws and
regulallons were most slgnlficanl: the ChaTS1ies Acl 2011, Ihe He8llh and Soclal Care Act 2008,
Employment regulallon and Heallh 8nd Safely leglslatlon.
We obtained an understanding of how the Charity is complySng wllh those legal and
regulatory frameworks by makln9 Inqulrles to the management.
We assessed the suscepiiblllty ol the Charily's financlal statements lo malerlal mlsstalemenl.
Includlng how fraud mlght 0￿Ur. Audll procedures performed by lh8 audll engagefflent t88m
Included..
Identlfylng and assesslng the deslgn effeclsven8ss of controls management has In place to
prevent and detecl fraud.,
Underslandlng how Ihose Charged wllh governance ¢onsldered and addressed the polenllal
for override of
controls or olher Inapproprfate Influence over the finandal reportlng process.,
Challengln9 assumptlons and judgements made by mana9ement In Its slgnlflcant accountlng
esllmates.,
Idenllfylng and tesllng lournal enlrtes: In partlcular any Journal enlrles posted wllh unusual
account
omblnallons:
Revlewlng materlal varlallon from our expeclallon In the Income. expenses and balances,,
and
- Assgsslng the extenl of compliance wilh the relevant lav￿ and regulatlons.
A further descriplion of our responsibililies is available on the Financial Reporting Council's website at- htlps.'Il
www.fTC.org.uklaudllorsresponslbllltles. Thls descrlptlon forms part of our auditorfs report.
13-

DEAFWAY
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF DEAFWAY
Usè of our report
Thls report is made solely to the charity's truslees, as a body. In accordance with part 4 of the Charities (Accounls
and Reports) Regulallons 2008. Our audit work has been undertaken so that We might slate to the charltvs Irustees
those matters we are requlred to stale to them In an audltorfs report and for no other purpose. To the fullest extent
permitted by law. we do nol accept or assume responsibility lo anyone other than the charity and the charity'8
Iruslees as a body, for our audll work. for thls report. or for the oplnlons we have fomied.
Peter Buck FCA, DChA (Senlor Statutory Audltor)
for and on behalf of Champlon Accountants LLP
202
Chartered Accountants
Statutory Audltor
7-9 Slatlon Road
Hesketh Bank
Preston
Lon￿ShIr8
PR4 6SN
Champlon Accountants LLP Is ellglble for appolnlmenl as audltor of the charlty by vlrtue of Ils ellglblllly for
appolnlment as auditor of a company under secllon 1212 of Ihe Companl8s Act 2006.
14-

DEAFWAY
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Current flnanclal year
Unreslrlcted Unrestrlcted
funds
funds
general deslgnated
2024
2024
Reslrlcled
fund8
Total
Total
2024
2024
2023
Notes
Income from;
Donallons and legacles
Charltable actlvltles
Investments
22,190
2,552,677
34,13S
56,325
2,552,677
10,372
11.931
2.326,918
6,363
10,372
Total Income
2.574,867
10,372
34.135
2,619,374
2,345,212
ExpendSture on:
Ralslng funds
Ch8rll8ble aclSvllles
25.061
2.582,780
25,061
2,843,558
25,308
2,347.689
213,306
47.472
Total expendllur•
2,607,841
213,306
47,472
2,868,619
2,372,997
Nel galnsl{losses) on
Inve8lment8
12
13,418
32.885
46,303
5,101
Net Incomel(expendlture)
(19,556)
(202.934)
19,548
(202,942)
(22,684)
Transfers between funds
340,817
(352.392)
11,575
other recognlsed galns and
losses:
Revaluallon of tangible fixed
ass8ls
120.000
120,000
Net movement In funds
321,261
(435.326)
31,123
(82,942>
{22,684)
Reconclllatlon of funds:
Fund balances al 1 Aprll 2023
289.179
1.564.977
330,41)0
2,184,556
2.207.240
Fund balances at 31 March 2024
610,440
1,129,651
361.523
2,101,614
2,184,556
Thé slal8ment of flnanclal acllvilles Indudes all galns and losses recognlsed In Ihe year. All Income and expendlture
derive from conllnuing aGlivilles.
15-

DEAFWAY
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Prlor flnanclal year
Unrestrlcted Unrèstrlcted
funds
funds
genoial deslgnated
2023
2023
Re51rlcted
funds
Total
2023
2023
Notes
Income from:
Donatlons and legacies
Charilable activlties
Inveslmonls
8.134
2,326.918
3,797
11,931
2,326.918
6,363
6.363
Total Income
2.335.052
6.363
3.797
2.345,212
ExpèndSturè on:
Ralslng funds
Charllabl8 actlvltl88
25,308
2,252.070
25,308
2,347,689
81,741
13,878
Total exp8ndltur•
2.277.378
81,741
13,878
2,372,997
Net gainsl(losses) on inveslmenls
12
(931)
6,032
5,101
Net Incomel(expendlture)
56,743
(75,378)
(4,049)
(22,684)
Tr8nsfers belween funds
{56,000)
56,000
Net movement In funds
743
(19,378)
(4,049)
(22,684)
Reconclllatlon of funds:
Fund balances at 1 Aprll 2022
288,436
1.584.355
334.449
2.207,240
Fund balances al 31 March 2023
289,179
1,564.977
330.400
2.184,556
16-

DEAFWAY
BALANCE SHEET
ASAT31 MARCH 2024
2024
2023
Notes
Flxad assets
Tanglble assets
Investments
14
15
975,139
595.013
853.931
547,703
1,570,152
1,401,634
Current assets
Stocks
Debtors
Cash at bank and In hand
16
17
2,666
124.427
651,738
2,290
109,643
1,136.499
778,831
1.248.432
Credltors: amounts falllng duo wlthln
one year
18
(247,369)
(465.510)
Net current assets
531.462
782,922
Total a88et8 less curront Ilabllltle8
2,101.614
2,184.556
Net assots excludlng ptrn8lon Ilablllty
2.101.614
2,184,556
The fund8 of the ¢harlty
Reslricled Income funds
Unreslrlcted funds - gen8ral
Unreslrlct&d funds- deslgnaled
19
361,523
610.440
1.129,651
330,400
289,179
1,564,977
20
2,101,614
2,184.556
The company Is enlltled to the exemptlon from Ihe audll requlrement contalned In sectlon 477 of the Companles A
2006, for the year ended 31 March 2024, although an audil has been c8Tried out under section 144 of the Charities
Act 2011.
The dlrectors acknowledge Ihelr responsibllitles lor complying wllh Ihe requirements of the Companlès Act 2006
wllh respect to accounting records and the preparallon of financial statements.
The members have not requlred Ihe company to obtaln an audlt of115 financlal statements under Ihe requlrements
of the Companles Act 2006. for Ihe year in question In accordance with section 476.
These financlal sl8lement5 have been prepared In accordance with the provlslons 8pplScable to comp8nles subject
to the small companles regime.
The fln8nclal statements were approved by Ihe Iruslees on ...
Mr 8 S Donelly
Trustee
Mr J J Ward OBE
Trustoe
Comp8ny registratlon number 04243198 (England and Wales)
17-

DEAFWAY
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Notes
Cash flows from op8ratlng actlvltles
Cash absorbed by operations
24
(476.661)
(62,456)
Investlng actlvltles
Purchase of tangible flxed assels
Investment income recelved
(18,472)
10,372
(1,204)
6.363
Net cash (used In)Igenerated from
Inv8stlng actlvltlas
(8.100)
5,159
Nat cash used In flnan¢lng actlvltles
Net dacraa88 In cash and cash equlvalent•
{484.761)
(57,297)
Cash and cash equlvalents al beglnnlng of y88r
1.136.499
1.193,796
Cash and cash equlvalent8 at end of year
651,738
1,136,499
18-

DEAFWAY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng pollclès
Charlty Informatlon
Dea￿aY Is a private company IlmSted by guarante8 Incorporated In England and Wales. The reglstered offlce
Is Brockhole5 Brow, Preslon, Lancashire. PR15BB.
1,1 Accountlng conventlon
The financial statements hav8 been prepared In accordance wlth Ihe charfvs g¢)vernlng documenl, the
Companles Act 2006. FRS 102 "The Flnanclal Reporilng Standard appllcable in the UK and Republlc of
Ireland" {"FRS 102-) and the Charllles SORP "Accounting and Reportlng by Charllles.. Statement of
Recommended Practlce 8ppllcable to charSlles preparlng Ihelr accounts In accordance wlth the Flnanclal
ReportSng Standard appllcable in Ihe UK and Republic of Ireland (FRS 102)" loffecllve 1 January 2019). The
charlty Is a Publlc Benefit Enllty as defined by FRS 102.
The flnanclal slatements are prepared In st8rtlng. whlch Is the functlonal currency of the charlty. Mon61ary
amounls In these financlal statements are rounded to Ihe nearest £.
The flnanclal statemenls have been prepared under the hlstorlcal cost convenllon. modlffed to Include the
revaluatlon of freehold propertles and to include Investment propertles and certaSn flnanclal Inslruments at f8lr
value. The prfnclpal 8rKountlng polldes adopted are s8t out below.
1.2 Golng concern
Al the time of approvlng the finandal statements, Ihe trustees have a reasonable expeclallon Ihat the charlly
has adequate resources to continue in operational exlslence for Ihe loreseeable future. Thus the Irust86S
conllnue to adopl the golng concern bas18 01 accounllng In prepaTSng lh8 financlal Statements.
1.3 Charltable fund8
Unreslrlcled funds are avallable for use at the dlscieilon of the Iruslees In furtherance of Ihelr charllable
oblecllves.
Deslgnated funds are unreslrlcted balances earmarked by Ihe Trusle8s for c8rtaln projects as part
of Ihe overall fund managemenl approach.
R8slrlcted funds are subject to specific conditlons by donors or grantors as lo how they may b& used. The
purposes and uses of the reslrlcted funds are s8t out In Ihe notes to Ihe financlal statements.
Endowment lunds are subject to speclflc condltlons by donors Ihat Ihe capllal must be malntalned by th8
charlly.
1.4 Income
Income Is recognlsed when the charfty 1$ legally enlltled to It after any performance condltlons hav8 been met,
the amounts Can be measured rellably, and il Is probable that Income will be received.
Cash donallons are recognised on recelpt. Other donallons are recognlsed once the charlty has been nolifted
of the donation, unless performance condilions require deferral of the amount. Income tax recoverable In
relalion lo donations received under Glfl Ald or deeds of covenant Is recognlsed at the tlme of the donatlon.
Legacles are recognlsed on recelpt or otherwls8 If Iho charlty has been nollfled of an Impendlng dlslrlbullon,
the amount Is known. and receipt is expected. If Ihe amount Is not known, Ihe legacy Is treated as a
contingent asset.
19-

DEAFWAY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng pollcles
(Conllnued)
1.5 Expendlture
Expendllure Is recognlsed once there Is a legal or constructlv8 obllgatlon to transfer economlc beneflt lo a
third pariy. It Is probable Ihal a transfer of economic benefils will be requlred In settlement. and the amount of
Ihe obligalion can be measured rellably.
Expendllure Is clas55fi8d by adlvlty. The costs of each actlvily are made up of the totsl ol dlrécl costs and
shared costs, Includlng support costs Involved Sn undertaklng each aclivily. Dlrect costs attributable to a slngla
acllvlty are allocated dlreclly to Ihat activity. Shared costs whlch contrlbute to moro than one acllvlly and
support costs whSch are not allrlbulable lo a slngle acllvlly ar8 apportioned between those acllvltles on a basls
conslstent wllh the use of resources. Cenlral slaff costs are allocated on the basls of tlm8 spent, and
depreclatlon charges are allocated on the portlon of Ihe asset's use.
1.6 Tanglblo flxed a880ts
Tanglble fixed assels are Snltlally measured at cost and subsequently measured at cosl or valuatlon, net of
depreclallon and any Impalrment losse5.
Depreclatlon Is recognlsed so as to wrlte off the cost or valuallon of assels less thelr resldual values over thelr
useful Ilves on the followlng bases:
Fre8hold18nd 8nd bulldlngs
Leasehold land and buildlng8
Leasehold Improvements
Equlpment and IT
Motor vehlcle8
8rockhalls Brow- not provlded
Lancaster- not provided
6.66% on cosl
20% on cost
20% on cost
The galn or loss arlslng on the dlsposal of an asset Is determlned as the dlfference belween the sale proceeds
and the carrySng value of lh8 asset, and Is recognlsed In the statement ol financl81 actlvilles.
1.7 Flxed asset Investments
Flxed asset Inveslm8nls are Inllially measured at Iransacllon prlce excludlng tTansactlon costs, and are
subsequently measured at falr value al each reportlng date. Changes In falr value are recognlsed In net
Incomel{expendllure) for the year. Transaction costs are expensed as Incurred.
1.8 Impalrment of flxed assels
At each reportlng end dale. Ihe charlty revlews Ihe carrylng amounts of Its langlble ass8ts to determlne
whether there Is any Indlcallon Ihal Ihose assets have suffered an Impalmient loss. If any such Indlcallon
exists, the recoverable amount of Ihe asset Is estlmated In order to d8termlne the extent of the ImpalTmenl
loss (if any).
1.9 Stocks
Slocks are staled at Ihe lower of cost and esllmated 5911Sng price less costs to complete and sell. Cost
cornprises direct materials and. where applicable, direct labour cosls and those overheads that have been
Incurred In bringing the stocks to Ihelr present locatlon and condition. Items held for d15tribullon at no or
nomlnal conslderatlon are measured the lower of replacemenl cost and cost.
Nel reallsable value Is the esllmaled selllng prlce less all esllmated costs of completlon and costs to be
incurred in marketing, selling and dislribulion.
1.10 Cash and cash equlvalents
Cash and cash equivalenls include cash in h8nd. deposits held at call vlilh banks. other short-term Ilquld
Investments with original maturities of three months or less. and bank overdrafts. Bank overdrafts are shown
within borrowings In current liabllities.
-20-

DEAFWAY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng pollcles
(Contlnued)
1.11 Flnanclal Instruments
The charity has elected to apply the provlslons of Secllon 11 '88sSc Flnandal Instrumenl8' and Sedlon 12
'Other Flnancial Inslrumenls Issues, of FRS 102 to all of ils finandal Instruments.
Financial Inslruments are recognlsed In tho charily's balance sheet vA)en the charity becomes party lo the
contractual provislons of Ihe Inslrumenl.
Flnanclal assets and Ilabllllles are offset, wllh Ihe net amounts presented In th6 flnanclal statements, when
there Is a legally enfoTceab18 rlghl lo set off the recognlsed amounls and Ihere Is an Inlenllon to sett18 on a net
basls or to re81ise Ihe assel and sellle Ihe Ilablllty slmullan8ousIy.
()
Baslc flnanclal assets
Baslc flnanclal assets, whlch Include debtors and cash and bank balances. are Inlllally measured at
Iransactlon prlce Includlng transacllon costs and are subsequently carrled at amortlsed cosl uslng the effecllve
Inlefest melhod unless the arrangement conslitules 8 flnanclng Iransa¢llon, where Ihe Iran5acllon Is
measured at Ihe present value of tho future recelpis dlscounted at a markel rale of Inlerest. Flnanclal assets
classllled as recelvable within one year are nol amortised.
Baslc flnanclal Ilablll¢les
Baslc flnanclal Ilabllilles. Includlng credllors and bank loans are Inillally recognSsed at Iransacllon prlce unless
the arrangement conslltules a financlng transa¢llon, vthere the debt Instrument Is measured al Ihe present
value of the future payments discounled at a market rale of Interest. Financial liabilities classified as payable
wllhln one year are not amortlsèd.
Debt Inslrumenls are subsequently carrled at amortlsed cost. uslng Ihe effectlve Interest rale method.
Trade credltors are obllg8llons to pay for goods or servlces that have be8n acqulred In the ordlnary course of
operatlons from suppllers. Amounts payable are classlfi8d as current Ilabililles If payment Is due wlthln one
year or less. 11 not, they are presented as non-current Ilabllllies. Trade credllors ar8 recognlsed Inltlally at
Iransactlon prlce and subsequently measured at amortlsed cost uslng Ihe effectSve Interest method.
()
Derecognlllon of flnanclal Ilabllltles
Flnanclal Ilabllltles are derecognlsed when Ihe charSty'8 conlraclual obllgatlons explre or are dls¢harged or
cancelled.
1.12 Employee benefltg
The cost of any unused hollday 8nllllem8nl Is recognlsed in Ihe period In whlch the 8mploy88's servlces are
recelved.
Termlnallon benefits are recognlsed Immedlately as an expense when Ihe charlly Is d8monslrably commltted
to lermlnate the employment of an employee or to provlde termlnallon benefits.
Crltlcal accountlng estlmales and Judgements
In Ihe application of the charily s accounting policies, the trustees are requlred to make ludgemenls, eslimates
and assumpllons about the carrying amount of assets and liabililies Ihat are not readily apparent from olher
sources. The esllmales and associated assumptions are based on hlstorical experience and other factors Ihat
are consldered to be relevant. Actual results may dlffer from these estlmates.
The estlmates and underlylng assumptions are revlewed on an ongoing basis. Revisions to accounllng
esllmates are recognlsed In Ihe period in whlch the estimate Is revlsed where Ihe revision affects only that
period, or in Ihe period of Ihe revision and fulure periods where Ihe revision affects both Gurr8nl and future
perlods.
21

DEAFWAY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Income from donatlons and legacles
Unrestrlcted Restrlcted
funds
funds
2024
2024
Total Unrestrlcted Restrlcted
funds
funds
2023
2023
Total
2024
2023
Donallons and glfts
22,190
34.135
56,325
8,134
3,797
11,931
Income from charltable actlvltles
Unrestrlcted
funds
2024
Unrestrlctad
funds
2023
Servlces to Dldgaf people
Fe8s and charges
Soc181 club Income
Outreach servl¢es
2.547,813
151
4,713
2,299,391
27,527
2,552.677
2,326,918
Income from Inveslment8
Unrestrlctad Unreslrlcted
funds
funds
deslgnated deslgnated
2024
2023
Interest
10.372
6,363
Expendlture on ralslng funds
Unrestrlcted Unrestrlcled
funds
funds
2024
2023
Fundralslng and publlclty
Other fundraislng costs
Staff cosls
123
24,938
(70)
25,378
25,061
25,308
-22-

DEAFWAY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Expendlture on charltable actlv5tles
Provlslon of Provlslon of
sarvlces to
servlces to
Dldeaf
Dldoaf
peopl?
people
2024
2023
Dlrect cost8
Staff cosls
Depreclatlon and impairment
Property costs
C05t of sales
Admlnlslrallon costs
Prol8cI èxpendllure and development costs
1,436,624
17,264
581,213
11.882
425
254.205
1,343,540
16,343
476,204
6.575
121
92,394
2,301,613
1,935,177
Share of 8UPPOrt and governance costs (see note 8)
Support
Governance
463,635
78.310
349,626
62.886
2,843,558
2,347,689
Analy818 by fund
Unreslrlcted funds- g8n8ral
Unrestrlcted funds- deslgnaled
Rèslrlcled funds
2.582.780
213,306
47,472
2,252,070
81,741
13,878
2,843,558
2,347,689
Support costs allocated lo acllvltles
2024
2023
Slaff costs
Proporty costs
C8re costs
Admlnlslrallon costs
Govemance costs
390.875
14,185
58,575
292,510
32,825
24,128
165
62,886
78,310
541,945
412,512
Analysed belween:
Provision of serylces to Dldeaf people
541,945
412.512
-23-

DEAFWAY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Net movement In funds
2024
2023
Th8 net movement In funds Is slated aft8r chargSngl(crediting):
Fees payable for the audlt of the charlvs financlal statements
Depreciation of owned tangible fixed assels
9.900
17.264
9,900
16,343
10 Trusteos
None of the trustées (or any persons connected wllh them) recelv8d any remuneratlon or benefits from the
charlty durlng the year.
Trustees, expenses
There were no Irust885' 8XP8nses pald for the year ended 31 March 2024 nor for lh8 year ended
31 March 2023.
The cosl of Insurance to Indemnlfy the trustees ag81nst the Gonsequences of 8ny neglect or default
on Ihelr part amounted to £10,878 (2023 . £10.080).
11 Employees
The average monthly number of employees durlng Ihe year wa8:
2024
Number
2023
Number
Management and admlnlslrallon
Carlng staff
Others
13
34
16
13
30
16
Total
63
59
Employment costs
2024
2023
Wages and salarles
1.892.514
1,686,085
The key management peisonnel of the charity comprise th8 Chief Executive. Finance Manager, HR Manager
and Resldentlal Care Manager. During the year the HR Manager resigned and was replaced in Ihe role. Due
lo an overlap perlod between the new HR manager slartlng and leavlng dales these flgures Include Ihe HR
P05111on twlce.
The total remunerallon of the key man8gement personnel of Ihe charlty (Includlng Employels Natlonal
Insurance and Penslon Conlrlbullons) was £182.083 (2023: £119,439)
-24-

DEAFWAY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
11 Employees
Icontlnued)
The number of employees whose annual remuneratlon was more than £60,000
Is as lollows:
2024
Number
2023
Number
£60,001- £70,000
Remuneratlon of key management personnel
The remuneTatlon of key management personnel was as follows:
12 Galns and losses on Investmènts
Unre8trfcted Re8trlcted
funds
fund$
2024
2024
Total Unrestrlcted Reslrlctèd
fund8
funds
2023
2023
Total
2024
2023
Galn51llossès) arlslng on:
Revaluallon of
Investments
13,418
32,885
46.303
{931)
6,032
5,101
13 Taxatlon
The charlty Is exempt from taxat1￿ on Sls aclSvllles because 811 Ils Income13 8ppll8d for charltable purposes.
14 Tanglble flxed assets
Fr••hold l•nd
and bulldlngi
L•o••hold
L•a8•hold
l•nd and Improv•m•nts
bulldlny•
equlpm•nt
and IT
Motor
v•hlcl•
Tol•l
()
Cost
Al 1 April 2023
Addltlons
Revaluallon
625,000
100.000
76,764
201.020
18,472
62,156 1,064,940
18,472
120,000
25,000
95.000
At 31 March 2024
650,000
195.000
76.764
219.492
62.156 1,203,412
Depreclatlon and
Impalrment
Al 1 Aprll 2023
Depreoiation charged In the
year
165,516
45,493
211.009
12.265
4,999
17,264
At 31 March 2024
177.781
50.492
228,273
Carrylng amount
At 31 March 2024
650,000
195.000
76,764
41,711
11.664
975,139
Al 31 March 2023
625,000
100.000
76.764
35,504
16.663
853,931
-25-

DEAFWAY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
14 Tanglble flxed assets
(Contlnued)
Ourlng the year the properties at Brockhalls Brow and at Lancaster were revalued by an
Independent firm of Chartered Surveyors.
The property at Brockhalls B TOW was valued al £650,000 and thls amount has been used to provlde
the revalued cost.
The property at Lancaster houses the Lancasler Social Club. The property Is held und9r a long
lease dated January 2005 for a term of 999 years. The Lancasler property has been at £195,000
and thls amount has been used lo provlde Ihe revalued cost
The propertle8 ere all used for dlrect charltable purposes, or lor purpos8s Inddenlal to th8 prop6r
worklng. and effecllve carrylng on of the charlty's oblecls and actlvllles.
15 Flxed asset Invoslments
Un118ted
Invg8lments
Cost or valuatlon
Al 1 Aprll 2023
Valuallon changes
547,703
47,310
Al 31 March 2024
595,013
Carrylng amount
Al 31 March 2024
595.013
At 31 March 2023
547.703
16 Stock8
2024
2023
Raw materlals and consumable8
2,666
2,290
17 Debtor8
2024
2023
Amounts falllng due wlthln one year:
Trade debtors
Prepayments and accrued Income
82,735
41.692
69,448
40,195
124,427
109,643
-26-

DEAFWAY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
18 Credltors: amounts lalllng due wlthln one year
2024
2023
Other laxatlon and soclal securily
Trade CTedltors
Olher credltors
Accruals and deferred Income
29.526
64,430
41,125
112,288
24,372
265,010
68,018
108,110
247,369
465,510
19 Re8lrlcted fund8
The reslrfcted funds of the charlty comprlse Ihe un6xpended balances of donatlon8 and grants held on trust
sublecl to specific condlllons by donors as to how they may be used.
At 1 Aprll
2023
Incomlng Resourcos
resources
expended
Transfars
Galns and At 31 March
1038e
2024
330,400
34,135
(47.472)
11,575
32,885
361,523
Prevlous year;
At 1 Aprll
2022
Incomlng
resources
Resources
expended
Transfers
Galns and At 31 March
losses
2023
334.449
3.797
(13.878)
6,032
330,400
20 Unreslrlcled funds - deslgnaled
These are unreslrlcted funds whlch are materlal to the charftys actlvllles.
At 1 Aprll
2023
Incomlng Resourcos
resources
expended
Transfers
Galns and At 31 March
losses
2024
1,564,977
10,372
(213,306)
(352,392)
120,000
1,129,651
Prevlous year:
At 1 Aprll
2022
Incomlng
rèsources
ResourGes
expended
Transfers
Galns and At 31 March
losses
2023
1,584,355
6,363
(81,741)
56.000
1.564,977
-27-

DEAFWAY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
21 Unrestrlcled lunds
The unrestrlcted funds of Ihe charily comprise the unexpended ba18nces ol donations and grants which are
not subject lo speclfic condltlons by donors and grantors as to how Ihey may bo usod. These Include
deslgnated funds whlch have been set aslde out of unrestrlcled funds by the trustees for sp8clflc purposes.
At 1 Aprll
2023
Incomlng
resources
Resources
expended
Transfars
Galns and At 31 March
105ses
2024
General funds
289,179
2,574.867
{2.607.841)
340,817
13,418
810,440
Pravlous yaar:
At 1 Aprll
2022
Incomlng Resource•
resources
expendod
Transfer8
Galns and Al 31 March
losso
2023
General funds
288,436
2,335,052
(2,277,378)
(56.000)
(931)
289.179
22 Analysls ol net assets botween funds
Unreslrlctèd Unrestrlctad
funds
fund8
general de81gnated
2024
2024
Restrlcted
fundB
Total
2024
2024
At 31 March 2024:
Tangible assets
Investmenls
Current ass8ts1(Ilabllllles)
130,139
249,086
231.215
845,000
284,651
975,139
595,013
531,462
61,276
300,247
(J
610.440
1.129,651
361.523
2,101,614
Unrestrlcted Unrestrlctèd
funds
funds
general dfrslgnaled
2023
2023
Restrlcted
funds
Tolal
2023
2023
At 31 March 2023:
Tanglble assets
Investments
Current assetsl(Ilabllilies)
128.931
725,000
519,312
320.665
853,931
547,703
782,922
28,391
302,009
160.248
289,179
1.564.977
330.400
2,184,556
-28-

DEAFWAY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
22 Analysls of nel assets between fund3
(Contlnuad)
Deslgnated Funds
These funds have been set up to asslst In Identlfylng those lunds that are not free funds and
comprise the followlng:
ert Fund
This fund represents the charitls Interest in the Propety known as Brockholes Brow as Included In
Tanglb18 Flxed Assels and also a lease on a property In Lancaster. The balanc8 on thls fund at the
year end was £725,000 {2023:£725,000).
Reva
ualion R
erv
Thls fund represents the Increase Sn value of the propertles when revalued In Ilne wlth Ihe Charltys
revaluallon pollcy. The balanGe of Ihls lund at the year end was £120.000 {2023-. NII)
en
Reserve
Thls fund represents the charltVs commllment to bulld up an operallng reserve fund equlvalenl to
three monlhs runnlng costs In order to effectlvely managellake advantage of any unforeseen
clrcumslances Ihat may arls8 In th8 fulure. wllhoul adversely affecllng 115 servlce provlslon. The
balance on thls fund was transferred to General Funds dudng the year and, subsequently, the
balance al th6 year end was £NIL<2023: £540.817).
S eclflc Deve
ment Pr
ecls Fund
Res
Thls fund represenls Ihe Gharily's commitment to bolh speclfic and gèneral futurè development of
th6 organlsallon and the servlces provlded. Thls fund Is made up ol numerous projects. The
balance on this fund al the year end was £284.65112023: £299,159).
General Funds
General funds comprlse Ihose funds whlch the trustees are free to use In accordance wlth Ihe
charllable oblects, whlch ar8 not deslgnaled for partlcular purposes and now contaln lh8
conllngency reserve lund8. The balance on th18 fund at Ihe year end was £610,439 (2023:
£289,179).
Restrlcted Funds
General funds comprlse lund$ whlch have been glven for parllcular purposes 8nd prolects. The
balances on these funds at Ihe year end Y￿re as follows:
Speclflc developmenl projects fund £43.122 (2023.. £43,122).
Appeals fund £114,762 (2023: £115.684)
Assets in use £{15,7361 (2023.. £(14,896)).
Rlchard Bannlster project £115,542 (2023.. £115.542)
Emergency property repalr fund £42,558 (2023: £42,558)
Investmenl V82 AOYL £61,276 (2023: £28.391)
23 Related party Iransactlons
There were no disclosable related party transactions during the year (2023- none).
-29-

DEAFWAY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
24 Cash generaled from operatlons
2024
2023
Deflcll for the year
(203,949)
(20,813)
Adlustmenls for:
Investment income r8Gognised In statemenl of finanGlal acllvltlgs
Falr valuo galns and losses on investments
Depreclalion and impalrment of langlble fixed 8SS8ts
(10.372)
(46.303)
17,264
16,383)
15,101)
16,343
Movements In WOTklng capltal:
(Increaselldecrease In stocks
{Increase)Idecrease In d9blors
(Decrease) In credllors
(376)
<14.784)
(218.141)
2,584
64,223
(113,329)
Cash absorbed by operatlons
(476.661)
(62,456}
25 Analy618 of Changes In net funds
The charlty had no malerSal debt durlng the year.
-30-