2021-03-31-accounts - Warrington & District Society For Deaf People

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Charity Information
Trustees' Annual Report
Statement ofdirectors'	responsibilities
Independent Accountant's		Report
Funds Statements:-
Statement ofFinancial	Activities		11
Statement ofFinancial	Activities - Prior Year statement		12
Movements in funds			15
Income and Expenditure	account		16
Balance sheet			17
Notes tothe accounts			19

more fully detailed in the accounts,	can be summari	sed as follows;-
		2021	2020
			f
Net income		12,867	(138,082)
Unrestricted Revenue Funds available general purposes ofthe charity	for the	332,892	327,472
Restricted Revenue Funds		312,922	312,922
Endowment Revenue Funds		52,430	44,983
Total Endowment funds		52,430	44,983
TotalFunds		698,244	685,377

		SpRP Ref	Current year Unrestricted	Current year Restricted	Current year Endowment	Current yesr Total Funds	Prior Year Total Funds
			Funds	Funds	Funds
			2021	2021	2021	2021	2020
			f	f	f	f	f
Income 8 Endowments	from:
Donations &Legacies		A1	15,926			16,928	2,918
Other trading activities		A3	23,365			23,366	34,249
Investments		A4	605			606	1,318
Total income			39,896			39,896	38,486
Expenditure on:
Charitable activities		B2	32,776			32,778	61,964
Total expenditure			32,776			32,776	61,864
Net gains on investments					5,747	6,747	(3,125)
Net Income for the year			7,120		6,747	12,867	(26,604)
Transfers between funds		C	(1,700)		1,700
Net income after transfers		A-BN	6,420		7,447	12,867	(26,604)
Other recognised gains/(losses)
Net gains on revaluation assets	offixed						(111,478)
Net movement In funds			6,420		7,447	12,867	(138,082)
Reconcigation offunds:-
Total funds brought forward			327,472	312,922	44,983	686,377	823,459
Total funds carried forward			332,892	312,922	62,430	688,244	686,377

required by paragra	ph	4.2	ofth	e SORP
				Prior Year	Prior Year	Prior Year		Prior Year
			SORP Ref	Unrestricted	Restricted	Endowment		Total Funds
				Funds	Funds	Funds
				2020	2020	2020		2020
				6	6	6		R
Income &Endowments	from:
Donations &Legacies			A1	2,918				2,918
Charitable activities			A2
Other trading activities			A3	34,249				34,249
Investments			A4	1,318				1,318
Other			A5
Total Income				38,485
Expenditure on:
Raising funds			B1
Charitable activities			B2	61,964				61,864
Other			B3
Tax on surplus on ordinary		activiti	B3
Other taxation			B3
Total expenditure				61,864				61,S64
Net gains on investments						(3,125)		(3,125)
Net Income for the year				(23,479)		(3,125)		(26,604)
Transfers between funds				(1,700)	(2,188)	3,888
Net income after transfers				(25,179)	(2,188)		763	(26,604)
Net gains on revaluation assets	of	fixed			(111,478)			(111,478)
Net movement In funds				(26,178)	(113,666)		763	(138,082)
Reconciliation offunds:-
Total funds brought forward				352,651	426,588	44,220		823,469
Total funds carried forward				327,472	312,922	44,983		686,377

					2021	2020
Surplus for the year:-
Net excess ofincome over expenditure from	operations before tax				7,120	(23,479)
Realised gains on disposals ofsocial investments which are programme			related
Income fiom operations before taxin the	Statement ofFinancial Activttes				7,120	(23,479)
Add/(deduct) non income and expenditure	items:-
Unrealised gains on investments					5,747	(3,125)
Gains and losses on revaluation offixed and	intangible assets					~(111.478
Net Movement ln funds before taxatlon					12,867	(138,082)
Funds generated in the year as shown on Statement of Financial Activities					12867	~, 738,682
The notes attached on pages 19to 26	form an Integral	part of	these accounts.
Warrington &District Society for Deaf People - Resources applied				in the	year ended 31
March 2021 towards fixed assets for Charity use:-
					2021	2020
Funds generated in the year as detailed in the SOFA					12,867	(138,082)
Resources applied on functional fixed assets						(436)
Other applications offunds
Net resources available to fund charitable activities					12,867	~138,678

					Unrestricted	Restricted	Endowment	Total	Last year
					Funds	Funds	Funds	Funds	Total Funds
					2021	2021	2021	2021	2020
					E	E	E	f	E
Accumulated	funds brought		forward		327,472	312,922	44,983	685,377	823,459
Recognised transfers	gains and	losses before			7,120		5,747	12,867	(138,082)
					334,592	312,822	50,730	698,244	685,377
(From)/To unrestricted		revenue		funds	(1,700)		1,700
Closing revenue funds					332,882	312,922	52,430	698,244	686,377
Summary	of funds				Unrestricted	Restricted	Endowment	Total	,Last Year
					and	Funds	Funds	Funds	Total Funds
					Designated funds
					2021	2021	2021	2021
					E		E	E
Revenue accumulated		funds			332,892	312,922	52,430	688,244	685,377
Total funds					332,892	312,822	52,430	698,244	685,377

						2021	2020
Income
Income from operations						39,291	37,167
Investment income
Income from investments,	other than	interest	receivable			504	497
Interest receivable						101	821
Gross Income in the year	before exceptional		items			39,896	38,485
Gross Income in the year	Including	exceptional		items		39,886	38,486
ExpendIf ure
Charitable expenditure, excluding depreciation			and	amoitisation		29,045	56,989
Depreciation and amortisation						3,731	4,975
Realised losses on disposals ofsocial investments				which are programme	related
Total expenditure in the year						32,776	61,864
Net Income before tax In	the financial year					7,120	(23,478)
Tax on surplus on ordinary	activities
Net income after tax In the financial		year				7120	(23478)
Retained surplus forthe financial		year				7,120	~23,47$
All activities derive from	continuing	operations

				SORP
			Note	Ref	2021		2020
Fixed assets				A
Tangible assets			12	A2	451,193		454,924
Investments held as		fixed assets	13	A4	23,480		17,733
Total fixed assets					474,673		472,657
Current assets
Debtors			14	B2	5,151	4,240
Cash at bank and in		hand		B4	222,751	214,528
Total current assets					227,902	218,768
Creditors: amounts		falling due within
one year			15	C1	(4,331)	(6,048)
Net current assets					223,571		212,720
The total net assets		ofthe charity			698,244		685,377
The total net assets		ofthe charity are	funded	by the	funds ofthe charity, as follows:-
Endowmentfunds
Endowment Revenue		Funds	18	D1	52,430	44,983
					52,430		44,983
Restricted funds
Restricted Revenue	Funds		18	D2	312,922	312,922
					312,922		312,922
Unrestricted Funds
Unrestricted Revenue		Funds	18	D3	332,892	327,472
					332,892		327,472
Designated Funds
Total charity funds					698,244		685,377

Current yesf
								Current year		Current year		Current year		Current year		Prior Year
								Unrestricted		Restricted		Endowment
									Funds		Funda		Funda	Total Funds	Total Funds
									2021		2021		2021	2021			2020
													f
Revaluation	of:-
Property																	(111,478)
															~111,478
Prior year
									Prior Year	Prior Year		Prior Year		Prior Year
								Unrestricted Funds		Restricted Funda		Endowment Funds		Total Funds
									2020				2020
Revaluation	of:-
Property											(111,478)			(111,478)
										~111.478				~111,478
Investment	gains
ijnresfised gains		I(fossesj snd				wrldng	down	ofcenylng		values
Usted investments			-	Unreatised									5,747	5,747
Total unrealised		gains/(losses)				etc							5,747	5,747
Total realised	and		unrealised		gains								5,747	5,747
The contribution				ofvolunteers
The charity depends on the support of its volunteers, which is much appredated. The charity had 40Volunteers engaged in a variety ofactivities induding the sign choir. The arrangements with volunteers are dif5cult to value precisely in monetary terms and have not been recognised in the Statement of Flnandal Activities. The volunteers snd the charity accept and agree that no contrad ofemployment is created by these arrangements.

Salary costs			202't	202't	2020
			E		f
Gross Salaries exduding trustees and key management personnel Employer's operating costs ofde5ned			18,912		23,670
contribution pension schemes				49'i	497
Total salaries, wages and related costs			18	483	34,187
The average number ofpart time staff employed	in the year was
The estimated full time equivalent number ofall	staif employed	in the year was
The estimated equivalent number offull time	sfsly deployed	ln different actfviffes in	the year wss:-
Engaged on management and administration
The estimated full time equivalent number ofsll stair employed as above
Neither the trustees nor any persons connected entity, either in the current or prior year.	with them have	received any remuneration	from the charity or any related

			Listed investments	Other Classes of Investment	Total
	Carrying values of investments
	At 1 April 2020		17,733		17,733
	Revaluation at 31 March 2021		5,747		5,747
	At 31 March 2021		23,480		23,480
	Investments as above held at	fair value	23,480		23,480
14	Debtors
				2021	2020
				6	6
	Trade debtors			350	1,882
	Prepayments and accrued income			4,705	2,262
	Other debtors			96	96
				51S1	424D
15	Creditors: amounts falling due within one year			2021	2020
				6	6
	Trade creditors			3,331	697
	Accruals			600	2,662
	PAYE, NIC VAT and other taxes			400	941
	Other creditors				1,728
				4,331	6,048
16	Income and Expenditure	account summary		2021
				6
	At 1 April 2020			685,377	823,459
	Surplus/(deffdt) after lax for the year			7,120	(23,479)
	Revaluation of property				(111,478)
	Increase/(decrease) in market	value ofinvestments		5,747	(3,125)
	At31March 2021			698,244	685,377

At 31March 2021	At 31March 2021	Unrestricted	Oealgnated	Endowment	Restricted	Total
		funds	funda	funds	funds	Funds
		E	E	E	E	E
Tangible	Fixed Assets	138,271			312,922	451,193
Investments at valuation:-
Fixed asset investments				23,480		23,480
Cunent	Assets	198,952		28,950		227,902
Current	Lisbilltles	(4,331)				(4,331)
		332892		52,430	312,922	698,244
At 1 April 2020		Unrestricted	Designated	Endowment	Reabfcted	Total
		funds	funda	funds	funda	Funda
		E	E	E	E	E
Tangible	Fixed Assets	142,002			312,922	454,924
investments at valuation:-
Fixed asset investments				17,733		17,733
Current	Assets	191,516		27,250		218,768
Current	Liabilities	(6,046)				(6,048)
		327472		44693	~31 922	685377

Change in total	funds ove	r the	year as show	n in Note 17,analys	ed by individ	ed by individ	ual funds	ual funds
				Funds brought	Movement la		Transfers		Funds carried
				forward from	funds	In 2021	between		forward to
				2020			funds	In 2021	2022
					See Note 19		gee Note 20
						E		E
Unrestrfcted snd designated		funds:-
Unrestricted Revenue Funds				327,472		7,120		(1,700)	332,892
Total unrestricted	snd designated		funds	327,472		7,120	~1,700		332002
Resfrfcted funds:-
Big Lottery Fund				312,922					312,922
Total restricted funds				312,922					312,922
Endowment funds:-
Richardson Estate Trust Fund				44,983		5,747		1,700	52,430
Total endowment	funds			44,983		5,747		1,700	52430
Total charity funds				68$,377		12807			698244