DEAFROOTS ASSOCIATION
CHARITY NUMBER: 1091040
UNIT -6, STRATFORD ADVICE ARCADE 107-109 THE GROVE LONDON El5 lHP
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023
MHC ACCOUNT ANTS LTD Chartered Accountant 22 Cavell Street, London, El .2HP Phone: 0207 790 0416, Fax: 0207 790 7845 E-mail: mhussain@mhcgroup.co.uk
DEAFROOTS ASSOCIATION Contents Legal and Administrative Inforn]ation Executive Committee's Annual Report Independent Examiner's Report Income and Expenditure Account Balance Sheet Notes forming part of the Financial Statements 01 02-05 06 07 08 09-11
PAGE-01 DEAFROOTS ASSOCIATION al and Administrative Information Chair erson Anthony James Hyland Vice Chair erson Imran Ul Haque Executive Director Sangeeta Sengupta Elected Member Seyed Ehsan Shahrestani Anna Szkola Nathalie Fonnesu Chanda Munir istered Office Unit-6, Stratford Advice Arcada, 107-109 The Grove, Stratford London E15 IHP Inde endent Examiner MHC Accountants Ltd Chartered Accountant 22 Cavell Street London EI 2HP Banker Barclays Bank PIC 737 Barking Road Plaistow London E13 9PL
PAGE-02 DEAFROOTS ASSOCIATION EXECUTIVE COMMITTEE'S ANNUAL REPORT TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023 The Executive Committee (who are also the Trustees of the charity) submits their ieport and financial statementsfor the year ended 31 St March 2023. Deafroots Association was established in 2000 and was incorporated as a charity and its name was entered in the Charity Commission's Central Register on the I st of March 2002. The legal and administrative inforniation set out on page I fornis part of this report. The financial statements comply with current statutory requirements, the Constitution, and the Statement of Rccommended Practice (SORP), accounting and reporting by Charities issued in April 2005. History9 Objectives, and Activities of Deafroots Association The Objectives of the Association are: Based in the London Borough of Newham, Deafroots is a registered charity that was established in 2000 to support deaf and hard of hearing people in the UK and abroad, with a focus on Black and Minority Ethnic (BAME) Communities Strategic Goals: l. To raise awareness of the inequalities faced by deaf and hard of hearing people 2. To work with all sections of society to create communities that understand and facilitate the needs of deaf and hard of hearing people 3. To provide practical support to deaf and hard of hearing people to improve their quality of life 4. To celebrate the contributions to society made by deaf and hard of hearing people Structure, Governance & Management The Charity is constituted by a constitution that was amended on the I,St March 2002. It is governed by the regulation set out in the Constitution and run by a voluntary Executive Committee. The charity's new Executive Committee Members are elected at the Annual General Meeting every year. The New Executive Committee Members are norn]ally briefed by the Chairperson and the General Secretary in order to familiarise themselves with the rules, regulations and responsibilities of the charity. The Executive Committee met six times during the year to
review the activities of the charity including the approval of the annual report and accounts as well as budgets, capital expenditure and to set out the fund-raising date for the charity. The Chairperson who is responsible to and reports to the Executive Committee oversees the day -to - day workof the charity. PAGE-03 The Executive Committee is aware of the potential risks to the charity, both financial and otherwise. Therefore, strategies are in place to control these risks. Assessments have also been taken relating to fire and health and safety. The Executive Committee are seriously looking into other risk areas such as operational, governance andcompliance with 'law and regulations. Project Report: 2022-2023 Deafroots Well~Being Project The 2022-2023 Deafroots Well-Being Project was a significant initiative aimed at improving the overall well-being of the Deaf community. This project ran every Tuesday, providing a valuable platform for Deaf individuals to gather, learn, and connect. The project's primary focus was to empower Deaf participants with essential infomiation and skills through various workshops and training sessions. Project Highlights: Weekly Participation: Throughout the project, we consistently had an average of 25 Participants joining us every Tuesday, showcasing the strong engagement and interest within the Deaf community. Inforniative Workshops: The Deafroots Well-Being Project invited a range of expert speakers to deliver workshops on diverse topics. Some of the notable workshops organised during the project included: Why and How to Vote: Exploring recent changes in voting procedures and empowering Deaf individuals to exercise their democratic rights. Money Matters: Providing financial literacy and guidance on managing personal. finances effectively. Fire Safety: Educate participants about fire safety measures and procedures. CPR Training: Equipping attendees with life-saving CPR skills. Stress Management: Offering strategies and techniques for managing stress in daily life. Story Writer Profession: Exploring the world of storytelling as a potential career option. London Ambulance Service: Teaching participants how to use BSL (British Sign Language) 999 services effectively during emergencies. Volunteer Recruitment and Training: One of the significant achievements of this project was the recruitment of12 new volunteers. These dedicated individuals played a crucial role in the success of the project. With the support of the Awards for All funding, we provided comprehensive training to our volunteers, including: Working in a Team: Building effective teamwork skills to enhance project coordination and collaboration.
confid.entiality Policy: EnsiiringT volunteers understood and complied witli coiifidentiality poIiLies lo protect seiisilive information. Volu.ntccrs .Roles and Riglits: C.larifyijiig tlie responsibilities and rights of voluiiteer8 Wlthin Ihe pr()jeLt. How to l)eliver a Workshop: Eq.uipping volunteers with the necessary skills to LonduLt vorksliop8 eftLCtivclv: LfLsuring the quality ot the sessions. Fiiiancial Report of the Year 2022-23 ThL Ccnti"e had an income of £58,590, dircct charitable Lxpenditure, suppoi"t costs and ad.Ininistratiori costs ai"e £()0,0?4, aiid cxpenditure c.xcecdcd incomL by £1,434. Fiiiancial Review ThL financial position of the Charity is portrayed in the accompanying Financial Statements. 4itatLinL>nt (It" Trustee6s' Responsibilities l.a.w applicab.le to charities in England & Wales requires the 'l'rustees to pi'epare fInCl.a1 statement for eacFI tinancial year, which gives a true and fair view ot.tlie charity's f.Inancial Lqctivities during th.e year and OI. it.s liiianc.ial pcisitio.n at thc end of tlie year. Iii prLparino thosc fi.nancial 8talcmeiils (he l.rusteLs :c rLqLiired to: (a) Select suitable accouiitiiig policies and apply consistently. (b) Make j udgymenls and estimates that are reasoiiable and prudent. (c) State wlieilier applic(Ible accounting slandards and statetnenls of recoiT]Iiieiided practi.ce have beenfollowed: subject to ]Y departures disclosed and explained in the financial staicmcnt.s. (d) Preparc the financial statcmcnts on a going concern basis unless it is iIiappropriate to pre8u.me that th.e charity wil.l. continue in operation. 'I'he "I'rijstees are responsible for keeping accountingy records, wliich (liscl.ose with reason.able accurac}, at any tiinc tlic (inL2ncial position of the charity and cnable thcin to cnsurc tliat the financial .%talL.nicJilS coiiipl}I witli IhL charity act 201 l.. Th.e)i arc also rL8ponsiblc for saliguarding tlIL a(i%Ct% ()f: Ih.L Lh.arity aiiLI hence for taking reasonable steps for tlie prevention and detection of t.raud ](1 other irregularities. Risk Mana%ement TIIL F,x.LLulive Coininittee have assLs%ed (he m.ajor ri(>k.s 10 which Ilie Lhai:ity is Lxpc)sed, in .PdrliLuldr Ihc)s relatedto the operations and finances of the charity and are satisfi.ed tliat systeins ai"e in pl.ace t.o mit.igLlte t.he exposure to the major risks.
PA(.:I:. -1).5 RcsenTe Policy It is the policy of tlic charity tliat unrestricted t".unds, whicli Iiave not been designated for a SPLcifiL Il8e, %h()uld bL niainlaiiiLd at a IcvL.I CqUil12Llent to at about th.ree ni()Iitlis' expendiliire. Tlie F,XLCLItivc C".ominittee consider that reserves at this level will ensure that: in the event of a sigynificant d.rop iii tunding, they will be able to continuL the charity's current activities while consideration is given to Ivayb ITI Nvhich. additional tii.nd8 may be raised. Deafroots A8socidlion will aLtivL.ly woi'k. lo aLIIiLVC tliis levLI c).f re%erve%. .Independent FJxaminer According to the provi(i.ioiis of the Charities Act 201 l., the Tru,8tecs agi.ee that an audit 1.8 not I"cqiiired for th.i. finanLi(Il ye(Ii'; Iiowever due to the provisioiis of the Slle act an Iiidependent b.xaniiner is reqLiired. MHC ALLountants Ltd (Chartered Accountant) will be appointed as Independent Examiiier for the ensuring ye<lr. 'he 14.,xeLUtive C()Inmittee éipproved the <iLcounts on 0311.112023 and *tsi&yned on their behalf by: on), Ja C,ha and) l.soii
PACE-06 DEAFROOTS ASSOCIATION RF,PORT OF THE INDEPFNDENT FXAMJ.NFRS TC) EXECUTIVE CC)MMITTFE '.I'lIL Lharity's 'l'rustLes consider thal an audit is not required for this yLar under %eLtiun 144 of the Charitics Act 2011 (thc Charities Act), and that an indepcndcnt examination is nccdcd. It is my rcsponsibility to: examine tlie accoLinis Lmder sectioii 145(1) of the C'harities Act 2011, to follow thL procedure,8 laid down in the genei.al Directioiis given by IhL Charity C,onimis.sioii (under section 145(5)(b) of the 2011 ALt), and to state whether particular matters have come to my attention. 13asis of inde eiident examiner's re ort My ex.aminali()n Was carried out in acL()rdanLe with general directic)ns given by the Charity Conimission. Ali examination includes a revicw ot" thc accouiiting records kept by the chai."ity aiid a LC)Inparisc)n c)f the aLLount.% pre(iLnted with Ihc)se reLords. It als() inLludLs LonsiclLrali()11 ()t: any uniisual itLlllS or disclosures in the accounts aiid secking explanations t.rom the trLlStecs coiiccl'niiig aiiy %ULh matters. I'he pr()cedurLs undLrtaken do not provide all the evidL;nLe that would bL rLqLI.ircd in an audit, and consequcntly no opinion is giveii as to whether Ihe accoLints prcsent a 'truc aiid l.aii"' view, and the rep()rt is limited to those matters set out in the statement bel()w. Iiide endent examiner's statement Iii connection witli my examination, no material matter has come to my attention: which gives mc reasonable causL to believe that in, any malerial respcct, Ihc requireiiiLnls: to kLep accounting records in accordance with section 130 of the CharitiLs ALI to prLparL aLc()unts whiLh accord willi the aLcounting rec()rd<i and Lomply with the accounting re,quircmcnts ot" thc Cliai"itics Act have not been Inet; or 2. to which, iii rny opinion, attLntion should bc drawn in order to enable a proper undcrstaiidiTigy ot" thL dcLounts to be reacliLd. Md Mudabbir Hussain MHC; ALL()untants l.td Chartcred Accountants 22 (:avell Sireet London F.12HP Date: 03/11 /202_3
P,IGE-07 DEAFROOTS ASSOCIATION INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR FROM 01 APRIL 2022 TO 31 MARCH 2023 2023 2022 NOTES INC()Mr (Jrants Covid I C) CJraiits l)onation & %ub8cription OtFicr .IncomL 56,760 56,502 7,3.58 287 335 J,28L) 541 58,590 64,482 LLSS: EXPENDII'UIIL ALLou.ntancy F'ees I)ipi'Lciation Iiisur<inLi MLLtingy r,x.pLnsLs (.)thLr ILgal aiid Pi"ofLssional PLibliLit)' & Proniotions RLcruitment F4ees 600 754 382 60 6,477 1,841 600 763 382 90 11,912 3,963 73 5,001 .34.5 .1 C)6 .)16 747 1,213 110 26,313 .3918 Software tationery aiid Printing Aiubscrii)tioiis I'elephone and Internet 'I'emp Staff Expenses "I'rdvel and SubsistenLe WagyLs aiid Salai'ies Sub-Lontractors' payments Ait project Lost Tr<insLI'iption and Ii'anslalion F.vLIil Lc)sl 288 287 1,162 858 130 19,456 16,)50 4,392 2,640 I'otL2.I .F.xpenditurc 60,024 52,624 F.XCF.,SS (.)F f4 XPENDITURF. ()VER INCOME (1,434) 11,858 We hercb), approvc the above accounts and confirm that we havé supplied all the information and explanations required for the preparation of these accounts. rovLcl b Q411- e.s Hyland) rpers()n TA £KL--L U I IV i- li i ¢o-'c. foYL
PIlGL-08 DEAFROOTS ASSOCIATION BAI,ANCE SIIEF,T AS ON 31 MARCH 2023 2023 2022 NOTES FIXED ASSFTS Taiigible Assets 3,-542 3,017 (:IJRRFNT AS4iF,TS C:asli at13aiik-Currcnt a/c CL28h at Bank-saving a/c Casli in hand 35,9.54 46() 38,117 383 36,414 38,5()O LESS: CURRENT LIABILITIES Creditoi's (1,240) (1,367) Nf.T C,URRf.NT ASSETS 35,174 37,133 TOTAI, NF,T Assfi,TS 38,716 40,150 RFI)RE4 &iFIYTID BY: FIJNDS (.)peniiig Balance Add: Lxcess ot." Income over Expenditure 4(),1.50 (1,434) 28,2L)2 11,858 BALANCL CARIUED TrORWARD 38,716 40,150
PAGE-09 DEAFROOTS ASSOCIATION NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022 I. ACCOUNTING POLICIES (a) Basis of Accountin The accounts have been prepared on the historic cost convention. The accounts are in accordance with applicable accounting standards, the Charities SORP (FRS 102) (Accounting and Reporting by Charities) and comply with the Charities (Accounts and Reports) Regulations 2008 issued under the Charities Act 1993 (b) Donation and Grants Income from donations and grants including capital grants is included in incoming resources when these are receivable, except as follows. When donors specify that donations and grants given to the charity must be used in future accounting periods, the income is deferred until those periods. When donors impose conditions, which must be fulfilled before the charity becomes entitled to use such income, the income is deferred and not included in incoming resources until the pre-conditions for use have been met. When donors specify that donations and grants, including capital grants, are for restricted purposes, which do not amount to pre-conditions regarding entitlement, this income is included in incoming resources of restricted funds when receivable. (c) Ex enditure All expenditure is included on an accrual basis and is recognised when there is a legal or constructive obligation to pay for expenditure. All costs have been directly attributed to one of the functional categories of resources expended. The charity is not registered for VAT and accordingly expenditure is shown gross of irrecoverable VAT. (d) De reciation Depreciation has been charged 25 % based on reducing balance method during this year.
PAGE-10 DEAFROOTS ASSOCIATION NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023 2. GRANTS Various Grants comprise of the following: Particulars Restricted Unrestricted Total Main Grants BGC National Heritage Foundation Futurel East Wick and Sweetwater Arnold Clark Autom Al- Isharah UK Deaf Sport Grater London Authority Groundwork London LB ofNewham 10,000 5,000 10,000 5,000 359 4,000 1,000 200 3,000 4,500 8,701 20,000 359 4,000 1,000 200 3,000 4,500 8,701 20,000 46,500 10,260 56,760 3. DONATION During the year the following donations amount have been received and credited in the Income as per the above-mentioned policy. Particulars Morena BGC Elrem Foundation Well Being Project 309 25 955 1,289
PAGE-11 DEAFROOTS ASSOCIATION NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022 4. SUB- CONTACTTOR PAID Sub- contractors are paid as gross amount because all they are self-employed and responsible for their tax and NIC contributions. Particulars Rose Hill E Squared E2 Enter 15,050 1,500 16,550 5. FIXED ASSETS There are no fixed assets register of Deafroots Association. The Executive Committee should maintain a fixed asset register to control the amount off Fixed Assets. FA-E ui ment Furniture & Fixtures: The fixed assets schedule for the ear as follows: Cost Opening Balance as at 01/04/2022 Addition during the Year 3,780 1,279 Closing Balance as at 31/03/2023 5,059 reciation Opening Balance as at 01 /04/2022 Charge during the year 763 754 Closing Balance as at 31/03/2023 1,517 NET BOOK VALUE as at 3110312023 3,542 The depreciation has been charged @ 250/0 on reducing balance method 6. CREDITORS: Particulars MHC Accountants Ltd Paye and NI 600 640 1,240