**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 2024 For Warrington & District Society for Deaf People ## Warrington & District Society For Deaf People ## Report of the Trustees For the Year Ended 31 March 2024 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 2024. 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 [ ] 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 2024. ## **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 35 Walton Road Stockton Heath Warrington Cheshire WA4 6NW Date: ……………………………. Page 2 ## Warrington & District Society For Deaf People ## Statement of Financial Actvites For the Year Ended 31 March 2024 |||||||**31.3.24**|**31.3.23**| |---|---|---|---|---|---|---|---| |||**Unrestricted **|**Restricted **|**Endowment**||**Total**|**Total**| |||**Fund**|**Fund**|**Fund**||**Funds**|**Funds**| ||**Notes**|**£**|**£**|**£**||**£**|**£**| |**INCOME AND**|||||||| |**ENDOWMENTS FROM**|||||||| |Rents||44,609|-|-||44,609|38,528| |Donatons, grants & legacies||5,436|-|-||5,436|7,621| |Investment Income|2|2,608|-|-||2,608|1,511| |||______|______|______||______|______| |**Total**||52,653|-|-||52,653|47,660| |||______|______|______||______|______| |**EXPENDITURE ON**|||||||| |Raising Funds|3|74,805|-|-||74,805|51,351| |||______|______|______||______|______| |Net gains on investments||-|-|455||455|232| |||______|______|_____||______|______| |**NET INCOME/(EXPENDITURE)**||(22,152)|-|455|(21,697)||(3,459)| |**TRANSFER BETWEEN FUNDS**||(1,700)|-|1,700||-|-| |||______|______|______||______|______| |**NET INCOME AFTER TRANSFER**||(23,852)|-|2,155|(21,697)||(3,459)| |||______|______|______||______|______| |**RECONCILIATION OF FUNDS**|||||||| |Total funds brought forward||328,945|312,922|58,628|700,495||703,954| |||______|______|______||______|______| |**TOTAL FUNDS CARRIED FORWARD**||305,093|312,922|60,783|678,798||700,495| |||=======|=======|=======|=======||=======| The notes form part of these financial statements Page 3 ## Warrington & District Society For Deaf People Balance Sheet For the Year Ended 31 March 2024 ||||||**31.3.24**|**31.3.23**| |---|---|---|---|---|---|---| |||**Unrestricted **|**Restricted **|**Endowment**
**Total**||**Total**| |||**Fund**|**Fund**|**Fund**|**Funds**|**Funds**| |**Notes**||**£**|**£**|**£**|**£**|**£**| |**FIXED ASSETS**||||||| |Tangible Assets|7|172,106|312,922|-|485,028|452,186| |Investments|8|-||26,733|26,733|26,278| |||_______|_______|_______|_______|_______| |||172,106|312,922|26,733|511,761|478,464| |**CURRENT ASSETS**||||||| |Debtors|9|1,235|-|-|1,235|2,208| |Cash at bank and in hand||140,465|-|34,050|174,515|223,270| |||______|______|______|______|______| |||141,700|-|34,050|175,750|225,478| |**CREDITORS**||||||| |Amounts falling due within|10|(8,713)|-|-|(8,713)|(3,447)| |One year||______|______|_______|_______|______| |**NET CURRENT ASSETS**||132,987|**-**|34,050|167,037|222,031| |||______|_______|_______|_______|_______| |**TOTAL ASSETS LESS**||||||| |**CURRENT LIABILITIES**||305,093|312,922|60,783|678,798|700,495| |||**_______**|**_______**|**_______ **|**_______ **|**_______**| |**NET ASSETS**||305,093|312,922|60,783|678,798|700,495| |||=======|=======|=======|=======|=======| |**FUNDS**|11|||||| |Unrestricted Funds|||||305,093|328,945| |Restricted Funds|||||312,922|312,922| |Endowment Funds|||||60,783|58,628| ||||||_______|_______| |**TOTAL FUNDS**|||||678,798|700,495| ||||||=======|=======| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024. The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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 contnued For the Year Ended 31 March 2024 The Trustees acknowledge their responsibility for - (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and - (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. 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 [ ] 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 2024 ## **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. - Fixtures and Fittings;15%- 25% written down value. ## **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. Continued… Page 6 ## Warrington & District Society For Deaf People ## - Notes to the Financial Statements contnued For the Year Ended 31 March 2024 |**2. **|**INVESTMENT INCOME**||| |---|---|---|---| |||**31.3.24**|**31.3.23**| |||**£**|**£**| ||Income from shares|580|549| ||Deposit account interest|2,028|962| |||_______|_______| |||2,608|1,511| |||_______|_______| |**3. **|**RAISING FUNDS**||| |||**31.3.24**|**31.3.23**| |||**£**|**£**| ||Support costs|74,805|51,315| |||_______|_______| |**4. **|**NET INCOME/(EXPENDITURE)**||| ||Net income/(expenditure) is stated afer charging/(creditng):||| |||**31.3.24**|**31.3.23**| |||**£**|**£**| ||Depreciaton – owned assets|11,253|4,063| |||=======|=======| ## **5. TRUSTEES’ REMUNERATION AND BENEFITS** There were no Trustees’ remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023. ## **Trustees’ Expenses** There were no Trustees’ expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023. Continued… Page 7 ## Warrington & District Society For Deaf People ## - Notes to the Financial Statements contnued For the Year Ended 31 March 2024 ## **6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** ||**Unrestricted**|**Restricted**|**Endowment**|**Total**| |---|---|---|---|---| ||**Fund**|**Fund**|**Fund**|**Funds**| ||**£**|**£**|**£**|**£**| |**INCOME**||||| |Rents|38,528|||38,528| |Donatons, grants & legacies|7,621|-|-|7,621| |Investment income|1,511|-|-|1,511| ||_______|_______|_______|_______| |**Total**|47,660|-|-|47,660| ||_______|_______|_______|_______| |**EXPENDITURE ON**||||| |Raising funds|51,351|-|-|51,351| ||_______|_______|_______|_______| |Net gains on investments|-|-|232|232| ||_______|_______|_______|_______| |**NET INCOME/(EXPENDITURE)**|(3,691)|-|232|(3,459)| |**TRANSFER BETWEEN FUNDS**|{1,700)|-|1,700|-| ||_______|_______|_______|_______| |**NET INCOME AFTER TRANSFER**|(5,391)|-|1,932|(3,459)| ||_______|_______|_______|_______| |**RECONCILIATION OF FUNDS**||||| |Total funds brought forward|334,336|312,922|56,696|703,954| ||_______|_______|_______|_______| |**TOTAL FUNDS CARRIED FORWARD**|328,945|312,922|58,628|700,495| ||=======|=======|=======|=======| Continued… Page 8 ## Warrington & District Society For Deaf People ## - Notes to the Financial Statements contnued For the Year Ended 31 March 2024 ## **7. TANGIBLE FIXED ASSETS** |||**Freehold**|**Kitchen**|**Fixtures and**|| |---|---|---|---|---|---| |||**Property**||**Fitngs**|**Totals**| |||**£**|**£**|**£**|**£**| ||**COST**||||| ||At 1 April 2023|551,478|-|46,422|597,900| ||Additons|-|28,169|15,926|44,095| |||_______|_______|_______|_______| ||At 31 March 2024|551,478|28,169|62,348|641,995| |||_______|_______|_______|_______| ||**DEPRECIATION**||||| ||At 1 April 2023|111,478|-|34,236|145,714| ||Change for year|-|4,225|7,028|11,253| |||_______|_______|_______|_______| ||At 31 March 2024|111,478|4,225|41,264|156,967| |||_______|_______|_______|_______| ||**NET BOOK VALUE**||||| ||At 31 March 2024|440,000|23,944|21,084|485,028| |||=======|=======|=======|=======| ||At 31 March 2023|440,000|-|12,186|452,186| |||=======|=======|=======|=======| |**8. **|**FIXED ASSET INVESTMENTS**||||| ||||||**Listed**| ||||||**Investment**| ||||||**£**| ||**MARKET VALUE**||||| ||At 1 April 2023||||26,278| ||Charge at market value||||455| ||**At 31 March 2024**||||26,733| ||||||=======| There were no investment assets outside the UK. Continued… Page 9 ## Warrington & District Society For Deaf People ## - Notes to the Financial Statements contnued For the Year Ended 31 March 2024 |**9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|**9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|**9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||| |---|---|---|---|---| ||||**31.3.24**|**31.3.23**| ||||**£**|**£**| |Trade debtors|||1,235|1,085| |Prepayments|||-|1,123| ||||1,235|2,208| ||||=======|=======| |**10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||| ||||**31.3.24**|**31.3.23**| ||||**£**|**£**| |Trade creditors|||492|902| |Social security and other taxes|||984|1,132| |Other creditors|||905|192| |Accrued expenses|||6,332|1,221| ||||8,713|3,447| ||||=======|======| |**11.MOVEMENT IN FUNDS**||||| |||**Expenditure/**||| |||**Net Gains in**||**At**| ||**At 1.4.23**|**Investment**|**Transfer**|**31.3.24**| |**Unrestricted Funds**|**£**|**£**|**£**|**£**| |General Fund|328,945|(22,152)|(1,700)|305,093| |**Restricted Funds**||||| |Big Lotery Fund|312,922|-|-|312,922| |**Endowment Funds**||||| |Richardson Estate Trust Fund|58,628|455|1,700|60,783| |**TOTAL FUNDS**|700,495|(21,697)|-|678,798| ||=======|=======|================|| |Net movement in funds, included in the above are as follows:||||| ||**Incoming**|**Resources**|**Interfund**|**Movement**| ||**Resources**|**Expended**|**Transfer**|**in Funds**| |**Unrestricted Funds**|**£**|**£**|**£**|**£**| |General Fund|52,653|(74,805)|(1,700)|(23,852)| ||=======|=======|=======|=======| Continued… Page 10 ## Warrington & District Society For Deaf People ## - Notes to the Financial Statements contnued For the Year Ended 31 March 2024 ## **11. MOVEMENT IN FUNDS – continued** ## **Comparatives for movement in funds** ||||**Net Movement**|| |---|---|---|---|---| |||**At 1.4.22**|**in Funds**|**At 31.3.23**| |||**£**|**£**|**£**| |**Unrestricted Funds**||||| |General Fund||334,336|(5,391)|328,945| |**Restricted Funds**||||| |Big Lotery Fund||312,922|-|312,922| |**Endowment Funds**||||| |Richardson Estate Trust Fund||56,696|1,932|58,628| |**TOTAL FUNDS**||703,954|(3,459)|700,495| |||=======|=======|=======| |Comparatve net movement in|funds, included in the above are||as follows:|| ||**Incoming**|**Resources**|**Gains/ Losses**|**Movement**| ||**Resources**|**Expended**|**& Transfers**|**in Funds**| ||**£**|**£**|**£**|**£**| |**Unrestricted Funds**||||| |General Fund|47,660|(51,351)|(1,700)|5,391| |**Endowment Funds**||||| |Richardson Estate Trust Fund|-|-|-|-| |**TOTAL FUNDS**|47,660|(51,351)|(1,700)|(5,391)| ||=======|=======|=======|=======| Continued… Page 11 Warrington & District Society For Deaf People ## - Notes to the Financial Statements contnued For the Year Ended 31 March 2024 ## 11. **MOVEMENT IN FUNDS – continued** A current year 12 months and prior year 12 months combined position is as follows: |||**Net Movement**|| |---|---|---|---| ||**At 1.4.22**|**in Funds**|**At 31.3.24**| ||**£**|**£**|**£**| |**Unrestricted Funds**|||| |General Fund|334,336|(29,243)|305,093| |**Restricted Funds**|||| |Big Lotery Fund|312,922|-|312,922| |**Endowment Funds**|||| |Richardson Estate Trust Fund|56,696|4,087|60,783| |**TOTAL FUNDS**|703,954|(25,156)|678,798| ||=======|=======|=======| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: ||**Incoming**|**Resources**|**Gains/Losses**|**Movement**| |---|---|---|---|---| ||**Resources**|**Expended**|**& Transfer**|**in Funds**| ||**£**|**£**|**£**|**£**| |**Unrestricted Funds**||||| |General Fund|100,313|(126,156)|(3,400)|(29,243)| |**Endowment Funds**||||| |Richardson Estate Trust Fund|-|-|4,087|4,087| |**TOTAL FUNDS**|100,313|(126,156)|687|(25,156)| ||=======|=======|=======|=======| Continued… Page 12 ## Warrington & District Society For Deaf People - Notes to the Financial Statements contnued For the Year Ended 31 March 2024 ## **12. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 March 2024. Page 13 ## Warrington & District Society For Deaf People ## Detailed Statement of Financial Actvites For the Year Ended 31 March 2024 |**INCOME AND ENDOWMENTS**||| |---|---|---| ||**31.3.24**|**31.3.23**| ||**£**|**£**| |**Rents**|44,609|38,528| |**Donatons, grants & legacies**||| |Donatons|5,420|4,021| |Grants|-|-| |Aucton|16|3,600| ||_______|_______| ||5,436|7,621| |**Investment Income**||| |Income from shares|580|549| |Deposit account interest|2,028|962| ||_______|_______| ||2,608|1,511| ||_______|_______| |**Total incoming resources**|52,653|47,660| |**EXPENDITURE**||| |**Support Costs**||| |Repairs and renewals|10,755|10,207| |Wages|23,936|17,790| |Pensions|721|918| |Rates and water|1,781|1,130| |Insurance|3,019|2,724| |Light and heat|14,980|6,237| |Telephone|833|1,029| |Postage and statonery|127|105| |Depreciaton of tangible and heritage assets|11,253|4,063| |Cleaning materials|479|390| |Cleaning wages|3,131|2,958| |Computer expenses|570|30| |Interpreter fees|270|150| |Travel|-|695| |Refuse collecton|1,180|966| |Accountancy|1,165|700| |Sundries|605|1,259| This page does not form part of the statutory financial statements Page 14 ## Warrington & District Society For Deaf People ## Detailed Statement of Financial Actvites For the Year Ended 31 March 2024 ||**31.3.24**|**31.3.23**| |---|---|---| ||**£**|**£**| ||_______|_______| |**Total resources expended**|74,805|51,351| ||_______|_______| |**Net(expenditure)/income before gains and losses**|(22,152)|(3,691)| |**Realised recognised gains and losses.**||| |Realised gains/(losses) on fxed asset investments|455|232| ||_______|_______| |**Net (expenditure)/income**|(21,697)|(3,460)| ||=======|=======| 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 2024 ||**Page**| |---|---| |Report of the Trustees|1| |Independent Examiner’s Report|2| |Statement of Financial Actvites|3| |Balance Sheet|4 – 5| |Notes to the Financial Statements|6 – 13| |Detailed Statement of Financial Actvites|14 – 15|