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
f￿r
Warrln¥toD & Dl8trl¢t Soelety *or Delf
People
Voi8ey & Co LLP
c.hartered A￿oUntai1t5
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¢
f￿anLIal 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.' sta￿ment of R¢wIt￿ended 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
W￿TillStOn & District Socicty for Deaf Peoplc (WDSDP) exists to promole equality. iIlLlusion, and independence for Deaf
and hard￿r-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 ch￿71Y,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 conSide￿d
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 2￿6.
The charity is govemed by a Board of TNst¢es who are ro8lX)rt%ible for strotegic over8ighi and compliancc. T￿Stc￿ 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 Struc￿red induLlion all nL'W truytLL'S lo c￿SUr￿ 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
wa￿ingtOn
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 A￿oUntIng 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<illcidl slalements on IhL g>oing Loncem b&sis unlcss it is inappropriate io presume that the chaTitable
company will continue in bu¥tn¢&8.
The tNslees arc rcspon.4ible for keeping proper aL'counting records which di8clos¢ with reasonable a¢cur8cy at any time the
financial po8ltion of the charitsble ¢ompany and lo enable them lo cnsiirc thal th¢ financial sthicmenls comply with the
Companic% Act 20(K?. They are also r¢spon5ible for 8<lteguarding thc asscls of the charitabl¢ company and henLc for taking
reasonable %leps tor the prcvciilion and dctcctioii of'fraud and oihcr irrc8ularities.
Approvcd by ordcr of thL bourd ot-tNslees on 13 JanU￿ry 2026 und signed on its bchalf by:
' Picrssene - Trustee
Page 4

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 ca￿led 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 COnn￿tIon 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
Do￿tionS 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 appIl￿ble 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 $t4tements
The financial statemenLs of the charitable company, which is a public benefit enlity under bRS 102, have been
prepared in accordance with the Charities SORP (FRS 102) 'Accounling and Reporting by Charities: Statemenl of
Recommended Practice applicable to charities preparing ihLif ¢iCLounls in dccordathce with the Financial Rcporting
Standard appllcable in the UK aiid Republic of Ireland (FRS 102) {cffcctiv¢ l Janudry 2019),, Financial Reportin¥
Standard 102 'The Finanuial Reporting Standard 4ipplicublL in thc UK and Rcpubli¢ of Ir¢ltind' and ihc Companics
Act 2006. '1￿C fmancial ¥tdlcmcnts have bccn prcparcd under ihc historical cost convention, with the exception of
Anvestm¢nls whilh <WL' inlludvd at matkct valu¢. as modified by the revulualion of certain a8sets.
The financial staiemenls are prcscnt¢d in stcrltng and all valu¢s arc roundcd to the nearest pound (£) expect when
oihenvise slMl¢d.
The ch8ritAble ¢ompAny has takcn advantage of the following disclosure exemptions in prephring these financi81
stalemenls. as pern)itted by l.'RS 102 The Financial Reporting 8tsndard applicable in the UK and Republi¢ of
Ir¢land':
th¢ requiRments ot'scction 7 Si#lement of Cash Flows.
the requiremL'nl of parugraph 3.17(d)'
th¢ requiremenL$ of paragraphs 11.42, 11.44. 11.45, 11.47, 11.48(aXiii), 11.48(aMiv), 11.48(b) and I1.48(c)'
th¢ requircmLnly ot-puragraphs 12.26, 12.27, 12.29(u). 12.29(b) and 12.2()A'
the requirL'mLnt ()t'paragraph 33.7.
Income
All incumc is rccognised in the Ststeincnt nf Financial Activitie8 once the charity has entitlement to the fund8, il is
pmbablc that thc income will be recttived and Ihc amount can be meaNured rcliably.
DonutionN arc rc¢ognis¢d whcn th¢ Charity bccn nulified in writingy of both th¢ amount Mnd settlement dato. In
thc cvcnt that a donation iy subjccl to Condilions Ihat requirc a Icvcl of pcrformanee betOTC the charity iy cntitlcd io
thc funds, the incomc is deterred and not recognisL'd until cithcr thos￿ conditton8 are tully rnet. or the fullilm¢nt of
thusc condilions is wholly within th¢ conlrol of the Lharity and it is probabl¢ that tho8¢ L()ndition8 will bc tiJllillLd in
th¢ rLyirting period.
In¢om¢ from governmcnl and oihcr granls, whether 'idPitdl' graiils or 'rev¢nuL' griuils.is rccogniscd whcn Ihc
¢harily has enlitlernent lo the funds, any performance ¢ondilions aithchcd to the grants liave bccn mel, il is probable
Ihat the inwme will be received and the amount can be measured reliably and is not deferred.
For legacies. cntitlcmcnl is taken as the earlier of the dat¢ on which either.. the charity is aware that probate has been
granted, Ihc cstatc has been finalised and nolification has been madc by Ihc cxecutDrf8) ta the Trust that A
distribution will be made, or when a distribuiion 15 Teceivcd from thc cstatc. Receipt of R legacy. in whole or in part.
is only considercd probable when th¢ amounl can be mcasurcd rcliably and the Charity has been notified of ihe
cxcculor's intention lo make a distribulion. whe￿ legaLics havc bccn notified to the charity. or the charity is aware
of the granting ot'probate, and the criteria for incumc recognition have not been met. then the legacy it> a treated as
contingent asscl and dis¥losed if malcrial.
IntLrL'st on fw)d8 held on deposit is included when receivublL and thL amount can be m¢asured reliably by the
charity. this is nonnally uwjn nolificalion ofihc intLYcsI paid or payable by the Bank.
Page 9
continued...

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 cXpl￿￿tiOn 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¢rd￿fts.
FlnAnei*l 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 la￿led at amortis¢d Losts using the LffcLlive interesl method unlcss
the arrang¢menl constitutes a f￿ancing IransaLtion, where ihe transa¢lioii 1,8 IneaswLd ill ihe present valuL' of th¢
fu￿re 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
Ven￿re$. arc initially measwcd at fair value, which is nomially thc tran8aClion pricc. Such assets arc sub8equcntly
carrted til fair value dnd the ch£mges lll fair valuc are recognised in profit or loss, cxcept thdt investments in equity
inslrnmcnts that are not publically tradLsd lind whoyL' fair Vdlues cannot be me&sure<l rb'liably meusured at cost Icst&
impaiTmcnl.
Imp#irment of flnanclal assets
I,'inancial a48eL8, Othcr than th08e held at fair value through profit or loss, are assessed for indicators of impaim)ent al
ea¢h rcporting end date.
l.'inancial assets are impaired where thcre is Dbje¢tivc evidenc¢ thal. as a rcsuli of one or mnre evcnls that Occurred
ftcr thc initial reLvgnition of the tinancial a¥sel, thc estimdted tuture cayh flowt> have becn atTcctcd. If an is
impaircd, thc impuirn)cnt Ivss is thc diflercnce bcttvc¢n thc carying amount and thc prL%cnl valuc of the c¥limated
Lash tIow8 discounted at the asset'% originul ¢ifectivc interest rate. 'fhe impaimienl loss is rccognit>cd in prolil or10ss.
Finailcial d¥scls arc derL'cugnis¢d only wh¢n Ihc conlrdctual righ18 lo thc cayh flow5 from Ihc t)¥¥ct cxpire or arc
Aeltlcd, or wl)¢n the Lompany transfcrs Ihe fin8nLial as8el dnd substanliully all Ihc risk% und reward% i)I' ownership lo
aDQther cnlily, or if some signifiLai)I risks and rcwdrd% of vwncrs'hip arL rL"lained but wnlrol ol. thc assel I
Ir8nsfcrred lo anoihcr party thal is able lo ¥¢ll Ihc aty8el in its enlircly Iv yn unrc1￿tld third p¥trty.
Clas8lfie4tlon of Ilnanel41 Ilabllltles
Pinancial liabilitics and cquity instrumcnts arc ¢lassificd according to the ¥ubslancc of the ¢ontraclual 8rr4ng¢m¢nts
cnlcred into. An cquity instrumcnl is any contra¢t that evidences a rcsidual Inte￿%1 in the ass¢L¥ of the ¢ompany aftcr
dcducling all of 11$ liabilitics.
Basic financial liabililic4 inrludingy crcdilors. bank loans, loans from lellow group companies and pref¢r¢iiLe Sharcs
thal arL claysified (1% debi, are initially rccognisL.d al transaclion price unless the arrai)gemLnl con5tilul¢s a fmtmcing
transaclion, whcrL' the debi instrument Is mejsurcd al the prL'SU'nt value of thc luture rec¢'ipls dtscountLd ul a market
rale of interest. Financial liabilitics classified us payabl¢ within one year arc nol amorlised.
Debi instruments. are subsequently carried al amortised ￿St, Using the ¢ffeclive inleresl ralv method.
Trade creditors &re obligations to pay for goods or ¥ervIC￿ that have been acquircd in the ordinary ci)urse of
business from suppliers. Amounts payable llre ¢lassificd as currcnl liabilities if payment is duc within one year or
le8s. If noi, they are prcsented as non-current liabilities. Trade crcdilors are rLrogni8ed initially at trnnsaction price
and subscquenily mcasured al amortised cost using the efl¢clive inler&st meihud.
Dereeognirfon of flnancial Ilabilities
indncial liabilities are derecognised whcn the company's ￿n11actual obligations expire or are discharged or
cancelled.
Pagell
continued...

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 M1￿Ch 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 y￿r L2 months and prior yLar 12 months combined nLI rnOv¢m￿t in fi￿d& 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 DIScI￿suREs
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
ChArli*ble oetlvldes
Cji'anls
19.QOO
T￿tal inC￿mIng resources
123,668
52,653
EXPENDITURE
Charlt*ble 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