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2023-03-31-accounts

REGISTERED COMPANY NUMBER: 04404869 (England and Wales) REGISTERED CHARITY NUMBER: 1092937

Report of the Trustees and

Unaudited Financial Statement for the Year Ended 31 March 2023

For

Warrington & District Society for Deaf People

Warrington & District Society For Deaf People

Report of the Trustees

For the Year Ended 31 March 2023

The Trustees who are also Directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2023. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a Limited Company, Limited by Guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 04404869 (England and Wales)

Registered Charity Number

1092937

Registered Office

Warrington Deaf Centre 11-13 Wilson Patten Street Warrington Cheshire WA1 1PG

Trustees

Michael Bryan Mavis McCue Gregory Pierssene Stephen Hawkins Wilhelm Baker Daniel Birtles Sean Dean

Approved by order of the Board of Trustees on Monday 11 December 2023 and signed on its behalf by:

…………………………………………..

Gregory Pierssene, Treasurer

Page 1

Independent Examiner’s Report to the Trustees of Warrington & District Society For Deaf People

Independent Examiner’s Report to the Trustees of Warrington & District Society for Deaf People (‘the Company’)

I report to the charity Trustees on my examination of the account of the Company for the year ended 31 March 2023.

Responsibilities and Basis of Report

As the charity’s Trustees of the Company (and also its Directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under Section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent Examiner’s Statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Mrs P A Sharrock – Independent Examiner 1 Dundonald Avenue Stockton Heath Warrington Cheshire WA4 6JT

Date: …………………………….

Page 2 Warrington & District Society For Deaf People

Statement of Financial Activities For the Year Ended 31 March 2023

31.3.23 31.3.22 31.3.23 31.3.22
Unrestricted RestrictedEndowment
Total Total
Fund Fund Fund Funds Funds
Notes £ £ £ £ £
INCOME AND
ENDOWMENTS FROM
Rents 38,528 - - 38,528 26,673
Donations and Legacies 7,621 - - 7,621 17,492
Investment Income 2 1,511 - - 1,511 580
______ ______ ______ ______ ______
Total 47,660 - - 47,660 44,745
______ ______ ______ ______ ______
EXPENDITURE ON
Raising Funds 3 51,351 - - 51,351 41,601
______ ______ ______ ______ ______
Net gains on investments - - 232 232
2,566
______ ______ ______ ______ ______
NET INCOME/(EXPENDITURE)(3,691) - 232 (3,459) 5,710
TRANSFER BETWEEN FUNDS (1,700) - 1,700 - -
______ ______ ______ ______ ______
NET INCOME AFTER TRANSFER(5,391)
-		 1,932 (3,459) 5,710
______ ______ ______ ______ ______
RECONCILIATION OF FUNDS
Total funds brought forward 334,336 312,922 56,696703,954
698,244
______ ______ ______ ______ ______

TOTAL FUNDS CARRIED FORWARD 328,945312,92258,628700,495703,954 ============================

=======

The notes form part of these financial statements

Page 3

Warrington & District Society For Deaf People Balance Sheet For the Year Ended 31 March 2023

31.3.23 31.3.22
Unrestricted RestrictedEndowment
Total Total
Fund Fund Fund Funds Funds
Notes £ £ £ £
£
FIXED ASSETS
Tangible Assets 7 139,264 312,922 -452,186448,395
Investments 8 - 26,278 26,278 26,046
_ _ _ _ _
139,264 312,922 26,278478,464474,441
CURRENT ASSETS
Debtors 9 2,208 - - 2,208
4,951
Cash at bank and in hand 190,920 - 32,350223,270
234,759
______ ______ ______ __
____
193,128 - 38,350225,478239,710
CREDITORS
Amounts falling due within 10 (3,447) - - (3,447)
(10,197)
One year ______ ______ _ _
______
NET CURRENT ASSETS 189,681 - 32,350222,031
229,513 ______ _ _
_ _
TOTAL ASSETS LESS
CURRENT LIABILITIES 328,945 312,922 58,628700,495
703,954
_ _ **_ ** _ _
NET ASSETS 328,945 312,922 58,628700,495703,954
============================
=======
FUNDS 11
Unrestricted Funds 328,945334,336
Restricted Funds 312,922312,922
Endowment Funds 58,628 56,696
_ _
TOTAL FUNDS 700,495703,954
=======
=======

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The notes form part of these financial statements

Page 4

Continued…

Warrington & District Society For Deaf People

- Balance Sheet continued For the Year Ended 31 March 2023

The Trustees acknowledge their responsibility for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on Monday 11 December 2023 and were signed on its behalf by:

…………………………………………………… Gregory Pierssene, Treasurer

The notes form part of these financial statements

Continued…

Page 5

Warrington & District Society For Deaf People

Notes to the Financial Statements For the Year Ended 31 March 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’, Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.

Tangible Fixed Assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the Trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company’s pension scheme are

charged to the Statement of Financial Activities in the period to which they relate.

Page 6

Continued…

Warrington & District Society For Deaf People

2. INVESTMENT INCOME

**2. ** INVESTMENT INCOME
31.3.23 31.3.22
£ £
Income from shares 549 524
Deposit account interest 962 56
_ _
1,511 580
_ _
**3. ** RAISING FUNDS
31.3.23 31.3.22
£ £
Support costs 51,315 41,601
_ _
**4. ** NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
31.3.23 31.3.22
£ £
Depreciation – owned assets 4,063 2,798
======= =======

5. TRUSTEES’ REMUNERATION AND BENEFITS

There were no Trustees’ remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.

Trustees’ Expenses

There were no Trustees’ expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.

Continued…

Page 7 Warrington & District Society For Deaf People

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted Unrestricted RestrictedEndowment RestrictedEndowment Total
Fund Fund Fund Funds
£ £ £ £
INCOME
Rents 26,673 26,673
Donations and legacies 17,492 - - 17,492
Investment income 580 - - 580
_ _ _ _
Total 44,745 - - 44,745
_ _ _ _
EXPENDITURE ON
Raising funds 41,601 - - 41,601
_ _ _ _
Net gains on investments - - 2,566 2,566
_ _ _ _
NET INCOME 3,144 - 2,566 5,710
TRANSFER BETWEEN FUNDS{1,700) - 1,700 -
_ _ _ _
NET INCOME AFTER TRANSFER1,444 - 4,266 5,710
_ _ _ _
RECONCILIATION OF FUNDS
Total funds brought forward 332,892 312,922 52,430 698,244
_ _ _ _
TOTAL FUNDS CARRIED FORWARD334,336312,922 56,696 703,954
======= ======= ==============

Continued…

Page 8

Warrington & District Society For Deaf People

- Notes to the Financial Statements continued For the Year Ended 31 March 2023

7. TANGIBLE FIXED ASSETS

FreeholdFixtures and FreeholdFixtures and
Property Fittings Totals
£ £ £
COST
At 1 April 2022 551,478 38,568 590,046
Additions - 7,854 7,854
_ _ _
At 31 March 2023 551,478 46,422 597,900
_ _ _
DEPRECIATION
At 1 April 2022 111,478 30,173 141,651
Change for year - 4,063 4,063
_ _ _
At 31 March 2023 111,478 34,236 145,714
_ _ _
NET BOOK VALUE
At 31 March 2023 440,000 12,186 452,186
======= ==============
At 31 March 2022 440,000 8,395 448,395
==============

=======

8. FIXED ASSET INVESTMENTS

Listed Investment £ MARKET VALUE At 1 April 2022 26,046 Charge at market value 232

At 31 March 2023 26,278 =======

There were no investment assets outside the UK.

Continued…

Page 9

Warrington & District Society For Deaf People

9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

**31.3.23 ** 31.3.22
£ £
Trade debtors 1,085 554
Prepayments 1,123 4,397
2,208 4,951
==============
10.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
**31.3.23 ** 31.3.22
£ £
Trade creditors 902 5,488
Social security and other taxes 1,132 396
Other creditors 192 -
Accrued expenses 1,221 4,313
3,447 10,197
=============

11.MOVEMENT IN FUNDS

.MOVEMENT IN FUNDS
Expenditure/
Net Gains in At
**At 1.4.22 ** Investment **Transfer ** 31.3.23
Unrestricted Funds £ £ £ £
General Fund 334,336 (3,691) (1,700) 328,945
Restricted Funds
Big Lottery Fund 312,922 - - 312,922
Endowment Funds
Richardson Estate Trust Fund 56,696 232 1,700 58,628
TOTAL FUNDS 703,954 (3,459) - 700,495
======= =======

================

Net movement in funds, included in the above are as follows:

Incoming Resources InterfundMovement
Resources Expended Transferin Funds
Unrestricted Funds £ £ £
£
General Fund 47,660 (51,351) (1,700)
(5,391)
======= ======= ==============

Page 10 Continued…

Warrington & District Society For Deaf People

11. MOVEMENT IN FUNDS – continued

Comparatives for movement in funds

Net Movement Net Movement
At 1.4.21 in Funds At 31.3.22
£ £ £
Unrestricted Funds
General Fund 332,892 1,444 334,336
Restricted Funds
Big Lottery Fund 312,922 - 312,922
Endowment Funds
Richardson Estate Trust Fund 52,430 4,266 56,696
TOTAL FUNDS 698,244 5,710 703,954
======= ======= =======
Comparative net movement in funds, included in the above are as follows:
**Incoming ** ResourcesGains/ LossesMovement
Resources Expended& Transfers in Funds
£ £ £ £
Unrestricted Funds
General Fund 44,745 (41,601) (1,700) 1,444
Endowment Funds
Richardson Estate Trust Fund - - 4,266 4,266
TOTAL FUNDS 44,745 (41,601) 2,566 5,710
======= ======= ======= =======
Continued…

Page 11 Warrington & District Society For Deaf People

11. MOVEMENT IN FUNDS – continued

A current year 12 months and prior year 12 months combined position is as follows:

Net Movement
At 1.4.21 in Funds At 31.3.23
£ £ £
Unrestricted Funds
General Fund 332,892 (3,947) 328,945
Restricted Funds
Big Lottery Fund 312,922 - 312,922
Endowment Funds
Richardson Estate Trust Fund 52,430 6,198 58,628
TOTAL FUNDS 698,244 2,251 700,495
======= ======= =======

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

**Incoming ** **Incoming ** ResourcesGains/LossesMovement ResourcesGains/LossesMovement ResourcesGains/LossesMovement
Resources Expended & Transfer in Funds
£ £ £ £
Unrestricted Funds
General Fund 92,405 (92,952) (3,400) (3,947)
Endowment Funds
Richardson Estate Trust Fund - - 6,198 6,198
TOTAL FUNDS 92,405 (92,952) 2,798 2,251
======= ======= ======= =======

Continued…

Page 12

Warrington & District Society For Deaf People - Notes to the Financial Statements continued For the Year Ended 31 March 2023

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2023.

Page 13

Warrington & District Society For Deaf People Detailed Statement of Financial Activities For the Year Ended 31 March 2023

INCOME AND ENDOWMENTS

31.3.23 31.3.22
£ £
Rents 38,528 26,673
Donations and Legacies
Donations 4,021 11,633
Grants - 5,859
Auction 3,600 -
_ _
7,621 17,492
Investment Income
Income from shares 549 524
Deposit account interest 962 56
_ _
1,511 580
_ _
Total incoming resources 47,660 44,745
EXPENDITURE
Support Costs
Repairs and renewals 10,207 6,520
Wages 17,790 16,382
Pensions 918 491
Rates and water 1,130 1,233
Insurance 2,724 2,602
Light and heat 6,237 6,292
Telephone 1,029 920
Postage and stationery 105 134
Depreciation of tangible and heritage assets 4,063 2,798
Cleaning materials 390 312
Cleaning wages 2,958 1,530
Computer expenses 30 305
Interpreter fees 150 55
Travel 695 -
Refuse collection 966 552
Accountancy 700 800
Sundries 1,259 675

This page does not form part of the statutory financial statements

Page 14

Warrington & District Society For Deaf People

Detailed Statement of Financial Activities For the Year Ended 31 March 2023

31.3.23 31.3.22 £ £

_ _
Total resources expended 51,351 41,601
_ _
Net(expenditure)/income before gains and losses(3,691) 3,144
Realised recognised gains and losses.
Realised gains/(losses) on fxed asset investments 232 2,566
_ _
Net (expenditure)/income (3,460) 5,710
======= =======

This page does not form part of the statutory financial statements

Page 15

Warrington & District Society Deaf People

Contents of the Financial Statements For the Year Ended 31 March 2023

Page

Report of the Trustees 1
Independent Examiner’s Report 2
Statement of Financial Activities 3
Balance Sheet 4 – 5
Notes to the Financial Statements 6 – 13
Detailed Statement of Financial Activities 14 – 15