REGISTERED COMPANY NUMBER: 04404869 (England and Wales) KEGlS'fERLD CHAIUTY NUMBER: 1092937 Report of the'l'ru%tee5 Unaudited TrThn4ne141 S¢¢emen¢s for the Ye4r Ended 31 March 2023 fr Warrln¥toD & Dl8trl¢t Soelety or Delf People Voi8ey & Co LLP c.hartered AoUntai1t5 8 Winmarleigh Strcct Warringlon Chcshirc WAI IJW
Warrlngton & District Sodety For Deaf People Contents of tho Flnancial Statements for Ihe Year F4nded 31 MHr¢h 2024 Poge Report of the Trustees I to 4 Independent ExAmincr's Report Statement of b'lnanclal Actlvltle BalAn Sheet 7 to 8 Notes to ¢he Tr Inanclal St4temen¢s 9 10 18 Detalled St*t¢ment of nancIal Activltles 19 10 20
Warrlngton & Distrlct Soclety For Deaf People Report of the Trustee5 for the Yegr Ended 31 March 2025 "I"he trustees who arc also directors of thc charity lor thc purposes ol" the Conipanies Act 2006, present their rq)ort with th¢ fanLIal statements of Ihe charity for the year eDd¢d 31 March 2025. "ITh¢ trustees havc ddopled the provision8 of AcLounling and Rcporting by Chariti¢s.' stament of R¢wItended Pwticc applicable to ¢lwilies preparing thcir accounts in dLLordance with th¢ binancial Reporting Stsndard appliLable in the UK dnd Republic of Ircland (FRS 102) (¢lTective I January 2019). OBJEC'I'IVES AND ACTlVI'rtES Objectlves and aims WTillStOn & District Socicty for Deaf Peoplc (WDSDP) exists to promole equality. iIlLlusion, and independence for Deaf and hardr-hearillg individuals dLfo&8 Warringtoll lind sum)unding areas. OLbr aiins ar¢= To pi'ovidc dclessiblc cominunicalion supp()rt and advocacy. To deliver cornmuniiy-based servicLS that reduce isoldtion and iinprove wellbeing. Tn raise awareness of Deaf culiure and Flritish Sign Language (LISL) within the wider communiiy. Slgnlficant actlvltlos Durin¥ the year. WDSDP delivered a rang¢ of serviues and initiatives, including: Lommunily Wcllbeiiig SuprM)rl - trdilored assi¥iance for Deaf individuals wilh iiddili()nal nccdy. Socidl Club Aclivilies conlinucd Lu run irgular s&s6ions. inLluding' Wethicsduy aftcmuon gail)crings, PridRy evening ¥(Kials. pdtiicipalion in Ihc ynooker ILygvue on 'l'hur8days, and thu Sigm Lhoir. promoling comJnunily ei)gagTemLnt and incliisii)n. Social Inclusion Activilies- darts and pickleball 5cssions, plus participation in IoL'al I¢pAgyues. Advocacy and Advicc- supporting clients with hou8ing, hcalih. and benefits issues. AC:141F.VEMLNTS AND PF,RFI)RMANCL ChArltable aetlYltle5 Key Achicvcmenls for th¢ y¢ar inLludc.' DevelopmLnt of Ihe PA ServiLe held a series of meetin&4 with social C¥Te teams, direct payments statT, and Communily Catalyst ti) design a service m(JdLI that mcets the needs of D¢af individuals. Development and dclivery of a BSL coursc in partn¢r8hip with Signatur¢, supporting leamerg to gain accredit¢d qualifications and promoting D¢at awarcnL,s$. Contiiiucd delivery of Community Wcllbeing Support, hclping Deaf peoplc access housing advice, health scrvices, and rcduce isolalion. Organised social inclusion a¢livitie8. including darts and picklcb811 sessions, strcngthening community engagement. Partnership with Dculiiess ScnsL)ry Network - wllaborated to dcliver youth sessions, providing opportunities tor young Deaf PLople to Lmgage and dLvelop tTrkills. SialT involvLment in Warringlon Cliildren Hearing Support Workiiig Group, contributkng expertise lo improv¢ serviLLs lor hildren with hLuringF Ioss. FIiYANCIAL REVIEW lilnancl&l positlon The ch71Y,8 income tor Ihc ycar was £123,668, with expenditurL of £107.767, rcsulting in a surplus of £15,901. The tinancial position remains stablL, enabling thL churily lo continuti delivering ity lo services and invest in future developinents. Page I
Warrlngton & District Society For Deaf People Report of the Trustee for the Yegr Ended 31 March 2025 FllYANCIAL REVILI W Prin¢ipg1 funding sources Our income was dcrivcd from.. Rent from teiiaiils Training room hire Delivery of BSL and Deaf Awarencs¥ tsBinin¥ Grdnts frotn Awards for All and Miirkctor 'l'rust, whiLh supported the development of marketing malerials and the TL'VdmP or our websit¢. Reserves pollcy The charity seeks lo maintain r¢qerve8 sufficient to cover al leasi four montl)s of operating cn8ls, cnsuringp financial r¢silienc¢ and continuity of seThices. At year-end, frcc rcscrvcs (cxcluding fix¢d assets) stood at £217,670, which is conSided adequate within policy. FUTURE PLANS Lovkin&F to 2025-2026, Warrinbyion & Di.%lriLt SoLiely for Deafpeople aims to.. Lauiirh thL PA S¢rvic¢ b¢g7in d¢livLrillL PLr.%onal &%siytanLe to Deaf individuals, supporiing indcpcndcncc and sofyial inclutsion. Develop u TuLsday Craft and Art Group Lommunity. Lncourdge Dcaf pcoplc lo lakc part in phy¥icul IlLtivities - expand our sports and wellbcing olTcr, building on cxisling darts and picklcball s¢ssion5 lo promot¢ h¢Jlihi¢r lifc4tyle¥. 8ir¢n8ihcn mark¢ling cffort?i- implomcnl cffeclive mdrketing %triilegies lo: Lreale opportLbnilies for crealivily and sncial interaction within the l)e8f Incrc&8C Uptdkc of Lcvcl l BSL courses, intruduce Level 2 BSL cuur8e8. and grow participation in Dcaf Awarcn% training. Boost training room bookings, cnsuring th¢ 8PdLe fully ulilized tor Lommunily and cxtcrnal LvLnts STRUCI'URF., GOVERIYANCk AND MANAGTr:MD.]YT Governlng document The charity is controll¢d by its goveming documcnl, a dced of tru8¢ and constitutes a limiled company, limilcd by guarant¢¢, as dcfined by the Companies Act 26. The charity is govemed by a Board of TNst¢es who are ro8lX)rt%ible for strotegic over8ighi and compliancc. TStc arc r¥Lruiied tiirough an open prucess, which in¢lud¢s adv¢nising vacancie8 and conducting interviews lo en8urc suitability and alignm¢1 with Ihc charity's objL¢Iivcy. Recrultment And Appointment of new trustees During thc year, the charity continued efforts lo rccruit and appoint new lrnstCL'S. While these efforts. have nol yel resulted in additional appointmenLs. the organi.%ation remain8 committed lo strcngthcning govcrnancc and will rnaintain its r¢cwithi¢nt proce&s to attract indTvidwils with relevant skills and experience. Induction and training of new trustees The Lharily provides a Strucred induLlion all nL'W truytLL'S lo cSUr IhLy undLrsland Iheir roles, responsibilitie%, and the organi5alion's objectives. Training is offered regLilarly throughout tlic ycar, and trustccs partlL'iPdtc in annual away day focused on govemane¢. strategic plantting, and team development. REFERF.NCE AND ADMINISTRATIVF. DFTAII,S Registered Company llumber 04404869 (England and Wales) Page 2
W*rrlngton & Dlstrlct Sod¢ty For Deaf People Report fjf the Trusteoq for the Year Lnded 31 March 2025 Registered ChArlty number 1092937 Registered office Warrington Dcaf Ccntrc 11_13 Wil¥on Parten Street waingtOn WAI IPG Trns¢ee8 W R Baker Planner D R Birtles 14ead Of Digital & It M Bryan EleLt S M Hawkins (resigned 10.12.24) Mrs M Mccue Trrec Lancc Inlerpr¢l¢r G Pierssene Senior Crcdil Risk Analyst J A Parry Po8ts1 Workcr {appointed I1.12.24) S L P Dean (re8Agn¢d l 0.12.24) Company tr•¢Lrot•ry Mr% M Mccue Independent LxAmlner Janine LIOYLI Voisey & Co LLP Chariered ALcounl8JJls 14 Winmarleigih Sircct W8rrin¥lon Lhcshirc WAI IJW Advls¢rs Bankcrs . Nationul Wct>tminstcr Bank plc, 23 Sankcy.Strect, Warrington, Cheshire, W A I l QF" Soli¢itors '. Taylor Rusc 5 Palmyra Square, Warrin8ton, Cheshirt, WA I IBW sTATF.MF.r OF TRUsTFF, RF.SPONSIBILITIES The trustees (who arc also the direclors of Warrington & District Society For Deaf People for the purpose5 of Lompany law) are respon8ible for preparing the Keport of th¢ Trustces and the financial 8tatements in a¢¢ordan¢e with applicablL' law and United Kingdom Accounting Standards (Unilcd Kingdom Generdlly Accepted AoUntIng Practice). Page 3
Warrington & District Society For Deaf
People
Repurt of the Tru$le
for the Year Ended 31 Lwiarch 2025
TATEMELY'I, 01,. TRUSTFFS, RESPONSIBILITIES- continued
Company law requires Ihe Irustees to prepare financial slalom¢nts for L*Lh financial year. Under that law. the truslees have
cl¢cl lo prttpllre tlie financial statements in accordan¢¢ with United Kingdom Generally Accepled Accounting Praclice
(United Kingdoin Accounting Standards and applicable law).
Under Company law the trustees must not approv¢ thc financial ststLments unless they satisfied that ihey give a true and
fair vicw of the state of atTairs of the charitablc company and of the incoming resources and application of resources,
including th¢ income and expendtture, of the charitablc company for that period. In preparing those financial stalemenis, the
twstccs arc rwuircd t
sclect yuitable accouthting policies and then apply them ¢onsist¢ntly-
obscrvc thc meihod% and prinLipl¢s iii the Charities SORP-
make judbF¢m¢nls dnd L%limatLS thal are reasonablL' and pNdenl'
preparL Ihc fin
lttdependent Examlner's Report to the Trustees of Warrlngtoll & Dlstrlct Soeiety For Deaf People Independent exAminer's report to the trustees of W¥Trington & Dtstrlct Soclety l¢or Deaf Peoplo ('tht Company,) I repon io the cl]arity trusÉe¢s on my cxamination of the accounts of the Company for the year ended .31 March 2025. Responsibilities and basis of r¢port As Ihe chariiy's ITUStees ot the Company (and also its directo for the purposes of CQTnpany law) you are responsiblc for ihe preparation ofthe accounls in accordancc with the requirements of the Companics A¢t 2006 ('Ihe 2006 Acl,). l.luving salisfied my.self that the accounts of the Company are not reqiiired to be audited under l)art 16 of the 2006 Act and arL' eligible for independenl examination, I rL'POrt in respect i)f my examination of your charily's accoun18 as caled out under Seclion 145 of the Charities Acl 2011 (IhL 201 l Act,). In carrying out my ¢xamination I have followed thc DirL'Ctions given by the Charity Commi88ion under Scction 145(5) (b) of ihe 2011 Act. Independent ¢x&mln¢r's stydtement I havc complclcd my examinalion. I confinn that no matters have come lo my attenlion in COnntIon wilh Ihe examination giving mc cause to bLlieve: accounting r¢¢ords were not kept in respect of the Company as required by Section 386 of the 2006 A¢t; or the counts do not accord with those records; or th¢ accounLs do not comply with the accounting r¢quircments of Section 396 of the 21M)6 Act nihcr than any rcquirL'ment that lh¢ a¢¢ounis UTive a true and fair vicw which is not a mllttLr considercd part of. an iiid¢pendenl cxamination. or thc accuunts havc not been prepar in accordancc with ihL mcihod$ &niJ prinLiplcs of Ihc Sialomonl of Rccommcndcd PraLtic¢ foi. accountingF dnd reporting by charili&s (appliLabl¢ to ¢haritie% preparing Ihcir aLcounts in accordance wilh Ihc Finan¢iiil ReportinbF Stsndurd applicable in thc UK and Kepublic ofirclund (bKS 102)). I huve no concerns and havc Lome 4Lr08s no oihcr multu in connection with IhL' L'xaminalion lo whiLh &llLnlion Yhould b¢ drawn in this report in ordcr lo cnablL a proper undorstanding vfihe accoiinls lo rL"ached. JaninL Lloyo Voiscy & Co LLP Chartcrcd Accounlanls 8 Winmdrleigh Street Warringloi) Cheshire WAI IJW 13 January 2026 Page 5
Warrington & Dlstrlct Society For Deaf People Statement of Financlal Activities (Incorporatlng an Income and Expenditure Aceount) for ¢h¢ Y¢ar bnded 31 MArch 2025 31.3.25 'rolal runds 31.3.24 'I'othl funds Unrestrithcd fund Restricted Endowment rund Nol&% INC.OME AND ENDOWMF.NTS FROM DotionS and legacies 22.627 22,627 5.436 Charltable Aetivltle$ Enhancenient of the lives of the deaf and Iidrd of hearing 19,000 19,000 Other trading tIvIti¢$ Investmcnt inLum¢ 75.010 7,031 75,OlQ 7.031 44.609 2.608 'rotal 104,668 19,IMIO 123.668 52.653 EXPLNDITURL ON Charltable 4ctlvlties EnhancL'mLiil of ihc IIVLS ofihc deafand liard of hcaring 109,1115 109.IR5 74,804 Ncl ¥aint* on inveslmcnL¥ .418 1.41t4 455 NEI, INCOME/(,xPEND1I.URK) Transfers between funds (4,517) (1,700) 19.000 1,418 1,700 15,901 {21,696) Net movement An funds (6217) 19,0(M) 3,118 15,901 121,696) RECONCILJATION OF FUNDS Total timds brought forward 305,094 312,922 60,783 678,799 700,495 TOI'AL FUNDS CARRIED FORWARD 298,877 .131,922 694,700 678,799 The notes fom) part of these financial slatemenls Pag¢ 6
Warrington & Dl$tricÉ Society For Deaf People Ilalance Sheet 31 March 2025 31.J.25 31.3.24 Total funds Unrcstribted fund RcstriLted funds Endowment tund fijnds Notes IXF,t) ASSETS -I'ungible assets InvestmenLs 164.108 312.922 477,030 211.151 485,028 2¥.151 164,108 312.922 28.151 505.181 511.761 CURRLNT ASSETS D¢btorts Cash di bank and in hand 3,597 143,561 3,597 198,31 1.235 174,514 19,000 35,750 147,158 19,(K)O 35,750 201,908 175.749 C.REDITI)RS Amounts falling du¢ within one y¢ar 10 (12.389) (12,389) (8,711) IYE'I. CUIUiVNT ASSb:TS 134,769 19,IM)O 35,750 1119.519 167.1138 TOI'AL ASSK'I'S I,FSS CURRFN'I. I.IABILITIFS 298.877 331,922 63,901 694.7 678,799 NET ASSETS 298,R77 -3311)22 6.1.901 694,700 678.799 UNDS Unre8lriLtLd funds RLslrictLd funds F.ndowmcnt funds 2911,877 331,922 ()3,901 305,094 312.922 60,783 TOTAL FUNDS 694,7CK) 678,799 The charitable company is entitled to cxemption from audit under Scction 477 of thL Companies Act 2006 for thc ycar ¢nded 31 MurLh 2025. The mLinbers have not rc4uir¢d the company lo obiain audit of its fmancial stalemcnls for the year cndcd 31 M&rch 2025 iii accordunLe wilh 8ecLiOn 476 of Ilie Coinpdnies ACÉ 2006. 'he Iru%tees aLknowledge their responsibilities for (a) en8uring that the eharitsble company keeps accounting records that Lomply with Sections 386 and 387 of thL' Campanies Act 2006 and preparing financial 8tatcmLnts which givc a true and fair view of the state of affairs of the chatitsble company as at the end of cach finan¢ial ycar and of its 5Utplus or deficit for cach financial ycar in accordanc¢ with the rcquirements of Sections 394 and 395 and which otherwisc cumply with thc itquirements of the Companics Act 2006 rcluting to financial statements. so far as applicablc tu the ¢haritablc cvmpany. (b) The notes fomi part of Ihese financial slal¢menls Page 7 continued...
Warrington & District Soelety For Deaf People BalanLe Sheet- contfinued 31 March 2025 These tinancial statements have beL'n prepaT in acwrdance with the provisions appIlble tv charitable ¢OTnpani¢s 5ubjc¢X to th¢ Small companies regime. Thc financial statements were approved by the Iloard of Trnslees and authorised for isyue on IJ January 2026 and wcre signed on its behaifby: G Picrssene - Trn8tee The notes fomi part of these financial statemenis Page 8
WArrington & Distrlct So¢iety For Dear
People
Nvle% ¢0 the Trinanei*l Statements
for the Year Ended 31 March 2025
ACCOUNTING POLICIES
Basis Df preparing the financi41 $t4tements
The financial statemenLs of the charitable company, which is a public benefit enlity under bRS 102, have been
prepared in accordance with the Charities SORP (FRS 102) 'Accounling and Reporting by Charities: Statemenl of
Recommended Practice applicable to charities preparing ihLif ¢iCLounls in dccordathce with the Financial Rcporting
Standard appllcable in the UK aiid Republic of Ireland (FRS 102) {cffcctiv¢ l Janudry 2019),, Financial Reportin¥
Standard 102 'The Finanuial Reporting Standard 4ipplicublL in thc UK and Rcpubli¢ of Ir¢ltind' and ihc Companics
Act 2006. '1C fmancial ¥tdlcmcnts have bccn prcparcd under ihc historical cost convention, with the exception of
Anvestm¢nls whilh
WArrlngton & Distrlct Soclety For Deaf People Notes the Trinancial StatemenL$- contillued for the Year Euded 31 March 2025 ACCOUNTING POLICIFS- contlnued Expendlture Liabilities are recognised as expenditure soon &s there is a legal or cornslrnctive obligation committing the charity to that expenditurc. it 18 probable that a transtcr of economic boncfits will be required in scttl¢menl and the amount of the nbligaiion Can be measured rclillbly. Expenditure is uccount¢d for on ai) accruals bilsis ai)d has been class'ified under headings thal aggregaie all L051 rclated io ihe category. Where costs cannot bc dir¢ctly attributed partlLuI headings they hav¢ been allocated to Jctivili on a basis cunsit&lcnt with the use of resourccs. Expenditurc on charitable activitics includ&8 the costs incurred by the chdrity to enable it lo fidfAI its wr operations. - Other expenditure represenlt> Ihuse itcms not falling into any other headiiig. TAnglble fixed asgets Deprccialion is provided at th¢ following annual rat¢s in order to write off cach asset over ils estimatcd useful life. Fixtures and titlings 15Q/o to 250/ on rcducingy balan¢¢ Tax4llon 'rhc charity is exempl froin cotyornlion tax on ils charitable aciivities. Fund 4ccountlllE Unrestricted tunds can bc used in ac¢ordancc wilh thL charitablc objeu%ivc¥ at the discretion of th¢ Iru¥tccs. RL8triclcd fund¥ Can unly be uqcd for purticular rcstricled purposes within Ihc objecL8 of Ihc Lharily. Restrillions ari8L when SPLcified by th¢ donor or when tiind8 ure rdiscd for particular rcslriclcd PLWPO.%&8. urther cXpltiOn of thc nature uiid purposc ufcaLh lund is tncludcd in thc noles lo the fmdncial slalcmeiits. Penslon cosls and other post-retlrement benefits The charitdblc company opcTrtcs a defin¢d cunlribution pension scheme. Coniribulions payable to the charitable company's pcnsion scheme urc charged to the 8tslcm¢nt of Financial Athivities in the pcriod lo which Ihey relutc. Cash and cash equlvalents Cash and L<iSh oquivalcnls are basic financial &ssets and inLlude c&8h in hand, dcposiL8 held al call with other short-tcmi liquid inveslmcnts with original maturili¢s ofthrcc monilLS or less, and bank 0V¢rdfts. FlnAneil Instruments The company has elect to apply the provisions of Scction I I 'Bayic Financial Instruincnls, and Section 12 '0iher Financial InstNments Issues, of FRS 102 to all of its. financial inslrumenis. rinancial instnllnents are recognised in the company's .8tat¢menl uf fllwi¢ial position when the company bccomes paty lo tbe contractual pn)vision8 ofthe instnllncnl. inancial asset8 and liabilities are offset, witli the nel amounts presentcd in the financial ¥tstuinents. when ihere ib a Icgally et?forccublL right lo sel off the recogvnised amounts and Ihere is iu) intenlion lo scttle on a nel basis or lo rcalise the net asset and settle the liability Simultaneously. Pag¢ 10 continued...
Warrlngt(bn & District Society For Deaf
People
Notes to the Financial Staternents- con¢illued
for the Year Ended 31 March 2025
ACCOUNTING POLICILS- continued
Cash and Cash equlvglents
Baslc flnAn¢lal ossets
Basic financial asseLs, which includ¢ debiors and cash and bank balances. a initially mtras'ured al trdnsaction price
including transaction costs and subsequently laled at amortis¢d Losts using the LffcLlive interesl method unlcss
the arrang¢menl constitutes a fancing IransaLtion, where ihe transa¢lioii 1,8 IneaswLd ill ihe present valuL' of th¢
fure receipts discounled at d market rate of inlLf¢St. Fiiiancial assL.ts (lassitied as reLL'iVdble witliin one ye4if diL' not
amortiSL'd.
Other financial
Other financial a88ets, inLluding investments in equity instrurn¢nts which are not subsidiaries. as50ciales or joint
Venre$. arc initially measwcd at fair value, which is nomially thc tran8aClion pricc. Such assets arc sub8equcntly
carrted til fair value dnd the ch£mges lll fair valuc are recognised in profit or loss, cxcept thdt investments in equity
inslrnmcnts that are not publically tradLsd lind whoyL' fair Vdlues cannot be me&sure
W*rrlngton & Dlstrlct Society For Deaf People Notes l¢b the Financial Statements- colltinued for the Yevdr Ended 31 March 2025 ACCOUNTING POLICIES- ntInUed Cash and ea8h equivalents OTHER TRADING ACIIVITtES 31.3.25 31.3.24 Room hir¢ BSL trdining Provision of SLlPPOrt work 45,278 4,652 25,080 44.609 75,010 44,609 INVESTMENT INCOME 31.3.25 31,3.24 rjeposil account intcrcsl InLomL from InvcslmLnl% 6.429 1?02 2,028 580 7.031 2,61111 NET INCOMLI(kXPFNDITURF) NLt incomcl{LxpLiidilure) 14 Sialcd aftcr chargin{CrL.dil1n&).. 31.3.25 31.3.24 Depreciation - owncd as8eis Independent cxamination fee 9.090 1.440 11,253 TRUSTEES, RFMUNERATION AIYD BENEFITS There were no IrLL8lees' rcmuncralion or olhLr benefits for the year ended 31 Marcli 2025 nor lor the year #nded 31 March 2024. Tru¥teey' expenses Therc wcrc tto truytccy, expentyes paid for the year ended.31 March 2025 nor for thc ycar cndcd 31 Murch 2024. Page 12 continued...
Warrlngton & Di$tr&ct Society For Deaf People Notes to the Tr'in#ncixl Statements- colltillued for the Year Ended 31 March 2025 S'IADF COSTS The average munihly numbor of employees during the year was as follows: 31.3.25 31.3.24 Adniin No employeL* rc¢cIv cmolumenls in excess of £60,000. TANGIBLE FIXED ASSETS Fixtures nd fittings Frcchold property Plant and machinery Totals COST Ai l April 2024 Additions 551,478 28.169 62,348 1,092 641,995 1,092 Ai 31 MarL'h 2025 551.4711 28,169 63.440 643.087 DEPRFCIA'rIoN At l April 2024 Charge for year 111,478 4.225 3,592 41,2()4 5.498 156,967 ).o()o At 31 March 2025 111,478 7.R17 46,762 166,057 NFT BOOK VAI,UE Al 31 March 2025 440.000 20,352 16.678 477.030 At 3 l Murch 2024 440,000 21,084 485,11214 IXED ASSE'f INVESTMENTS Li%ted investments MARKF'I. VALUE Ai l April 2024 Revaluations 26,733 1,418 At 31 March 2025 28,151 NF,T BOOK VALUE Al 31 M1Ch 2025 28,151 At 31 March 2024 26,733 There were no invcstmenl as.sets outside the UK. Page 13 continued...
WArrington & District Society For Deaf People No¢e5 tv the Finaneial Statements- continued for the Year Ended 31 March 2025 FIXED ASSET INVESTMENTS- continued Cost or valuation at 31 March 2025 is presented by- Listed investments Valuation in 2025 Cost 1.418 26.733 28,151 DkBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Trade debtors 3.597 1.235 io. CREDITORS: AMOUNTS FAI.I.ING DUE WITIIIN ()NL YLAR 31.3.25 31.3.24 Tradc credilors Soci815ecurily and other iaxes other creditors Accrucd expen8es 490 2.623 4.282 5.176 905 6.332 12,389 8,711 ii. MOVF.MF.NT IN FUNDS N¢t movcment in ndS Transferd belween nds Ai 31.3.25 At 1.4.24 Unrestrlcted funds General fund 305,094 (4,517) (1,7) 298.877 Restrieted fund5 BigF Lott¢ry Fund 312,922 4,000 lo.0 5,000 316.922 l O,O(K) 5,000 Markelor Fund Warringlon Voluntsry Action 312.922 19.IKIO 331.922 Endowment funds Richardson F.slale Trusl Fund 60,783 1,418 1.700 63,901 TOTAL VUNIKS 678,799 15,901 694,700 Page 14 continued...
Worrlngton & Dl$trlet Soeiety For Deaf People Notes to the Financial Statements- continued for the Year Ended.11 March 2025 ii. MOVEMENT IN FUIYDS- eontlnued Nvl muyemunl in funds, inbludcd in the abvve Mrc as follows: Incoming resources Resources expended Gains and losses Movement in funds Unr¢strieted funds GLncrnl fund 104.668 (109.185) (4.517) Restrlcted funds Big Lottery fund 4,0(K) 10,000 5,000 4,000 10,IM)O 5,000 Markclor Fund Warrington Voluntary Action 19,000 19,000 Lndowment fund$ Ri¢hardson Estat¢ Trust Fund 1.418 1,418 I'OTAI, FUNDS 123,668 (109,185) 1,418 15,901 CoMp4rAtiV for movemLnt in funds Net movLment in fiind Transfcr belween funds At 31.3.24 At1.4.23 Unre$lrleted thnd$ Gcnei'al fund 328,945 (22,151) (1,700) 305,094 Re8tricted funds Big IA)ttery I'und 312.922 312.922 Endowment funds Richurdson E5'1alL"I'wyl Fund 58,628 455 1,71N) 60,783 'roTAL FUNDS 700,495 (21,696) 678,799 Page 15 continued...
W*rrfingÉon & Distriet Soeiety For Deaf People NO1 to the FinanLial Statements- continued for the Year Ended 31 March 2025 MOVEMENT IN FUNDS- eontlnued Comparativ¢ ncl movement in funds. inLlud¢xl in the above are as follows: Incoming resources Rcsour¢es expended Gain8 and 105SL'S Movcrnent iii funds Unre$trlcted funds Gencral fund 52,653 (74,804) (22,151) Endowment funds Richardson Eslale Trnst Fund 455 455 TOTAL FUNDS 52.653 (74,804) 455 (21.696) A current yeai'12 months and prior year 12 months uumbined position is follows.. N¢1 mov¢m¢nl in funds TrnnsfLrs between funds At At 1.4.23 Unreslrlcted funds CJ¢iieral fund 328,945 (26,6611) (3,400) 298.877 Restricted fund5 Llig l.oltery fund 312,922 4.000 i 0,0 5,000 316,922 l O,(M)O 5,000 Markcti)r Fund Warrington Voluntary Action 312,922 19,000 331,922 Endowment funds RiLhard.%on r'siulL. Trust Fund 58,628 1,873 3,400 63,901 TOTAL FU]WS 7(Kl.495 (5.795) 694.700 Page 16 continued...
Warrlngton & District Society For Deaf People Notes to the Trinancial Statements- continlled for the Year Ended 31 March 2025 MOVEMENT IN FUNDS- eolltlnued A currvnt yr L2 months and prior yLar 12 months combined nLI rnOv¢mt in fid& includLd in thc abov¢ are as rollows,: Incoming resourcLS Resources expeiided Gains and losscs Movemenl in ndS Unrestricted funds GenL'ral fund 157,321 (183.989) (26,668) Restrlcted funds Big Lott¢ry Flind 4,000 10,000 5,(M)O 4,000 10,(M)O 5,000 Markclor Fund Warringlon Voluntsry A¢lion 19,000 19.O¢X) Endowmi'nt funds Richardson r.slale'frusl Fund 1,87.3 1.873 TO'I'AL FUNDS 176,321 (l83,989) 1,873 (5,795) 'rransfers hetween funds On 21 June 2004, £50.IMIO of Ihc Richardsnn Estalc Tru%1 Pund, a restricted lund. wati transferred lo general thnds. Those funds were to b¢ used for the building impruvemeni¥. 1130th of th¢ funds transferred are rcturned ¢ach ycar for the n¢xl 30 years lo th¢ $triCI¢d fund. Tho first r¢puymenl was madc on 17 Oclob¢r 2(KJ5. 12. RELATED PARTY DIScIsuREs T1}e w¥r¢ no rclatcd party ttans&clions foi. the y¢ur cndcd 31 March 2025. 13. RFS'I'RICTED FUNDS Blg IAJttery Aiv4rd Por AU Wc receive this funding to subsidies tbc travelling expcnse.% of r¢presentativcs froin llll Dcaf Clubs in F.ngland lo attend a conferLncc to discuss aboul safcguardiITrg Iheir future. Markelor Trund This is funding receivL to suppori purchasing rnarketing materials. This includcs matetials such as mu8S. POP UP banncr and tablecloth. It has also been used to provide the funding for the set up of the new websitc. WVA Grant This funding 5uprK>rts craLls and lunchGs for altLndces to the Tuesday crnft gyroup. Page 17 continued...
W4rrington & Dlstrict Society For Deaf People Notes to the Financial Statements- Continued for the Year Ended 31 Mar¢b 2025 14. PENSION SCHEiVI The charity operales a defin¢d cunlTibulion schenio. Thc Mssels of the s¢hcmL are held separat¢ly from Ihe assets of the charity in an independently administered fund. Th¢ pension cosl charge r¢presenls contributions payable by the charity to the fund and amounted to £962 (2024: £721). Page 18
Warrington & District Soclety For Deaf People Detailed Statement of Fingncial Activities for the Year Ended 31 March 2025 31.3.25 31.3.24 JIYCOIIIE AND ENDOWMENTS Don4tlons Y4nd l¢ga¢lex Donations 22.627 5.436 Other trading 4ctlvltle5 Rooin bire B.SL ttaining Provision of Support work 45.278 4,652 25.080 44,609 75.010 44,609 Investment income Dcpuyit acLounl interest Incomu trom Investments 6.429 602 2,028 580 7,031 2.608 ChArlible oetlvldes Cji'anls 19.QOO Ttal inCmIng resources 123,668 52,653 EXPENDITURE Charltble a¢llvlrfes Wllgu¥ Pension¥ RatL'¥ und waler Insur¥inL¢ Light and hcat Telephone Postage and slalionery Sundrics Cleaning Computcr costs Intei'preter fees R¢pairs & Renewals R¢fus¢ Costs DBS checks BSL fLes Du'pn ofplant & machinLry D¢pn of fixturLs & fittings 52,754 962 2,558 7,154 17,899 27.068 721 1.781 3,019 14,979 833 127 605 478 570 270 10.755 1,180 322 710 5,719 154 100 6,665 1,564 118 936 3,592 5,499 4,225 7.028 107,229 73,639 Thi5 page does not fomi part of the statutory financial statenients Page 19
Warrington & District Society For Deaf People Detalled Statement of Fljiallcial AL*ivities for the Year Ended 31 March 2025 31.3.25 31.3.24 Support ¢05ts Flnance Bank charges 191 Governance costs Accounlancy fees 1.765 1.165 Total resources expended 109.1¥5 74,804 Net Incomel(expendilure) btfore gaini #nd 1088es 14.483 (22,151) R¢4llsed r¢¢ognlsed galns 4nd 10gse8 ealised gainsl(losses) on fixed asset investments 1,418 455 Net Ineomel{expendlture) 15,901 (21,696} This page does not fumi part of the stalutory financial statements Page 20