2025-04-05-accounts

REGISTERED COMPANY NUMBER: 05004473 (England and Wales)

REGISTERED CHARITY NUMBER: 1103074

Report of the Trustees and Financial Statements for the Year Ended 5 April 2025

for

Birkdale Trust for Hearing Impaired Ltd

Advance Audit Limited Statutory Auditor 71/73 Hoghton Street Southport Merseyside PR9 OPR

Birkdale Trust for Hearing Impaired Ltd

Contents of the Financial Statements for the Year Ended 5 April 2025

		Page
Report ofthe Trustees	1	to	4
Report ofthe independent Auditors	5	to	7
Statement of Financial Activities		8
Balance Sheet		9
NotestotheFinancialStatements	10	to	17

Birkdale Trust for Hearing Impaired Ltd Report of the Trustees for the Year Ended 5 April 2025

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 5 April 2025. 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).

OBJECTIVES AND ACTIVITIES

Objectives and activities

a) To advance the education of children and young people, with particular reference to those with hearing impairment.

b) To advance any other Charitable Object which promotes the welfare of hearing impaired children and young people, which may conveniently be pursued in conjunction with the pursuit of the first mentioned Object.

Our aim is to concentrate on making grants for profoundly deaf young people with a meeting taking place every two months to review all grant requests.

In setting our objectives and planning our activities, the trustees have given careful consideration to the Charity Commission's general guidance on public benefit.

Achievements and Performance

The Trustees are pleased to report that they continue to receive a steady flow of applications both from young people and organisations concerned with hearing impaired young people.

Future Viability

The Trustees are satisfied that they have adequate funds to carry out the main objectives of the Charity. Itis anticipated that applications will continue to be received.

Social investments

The charity's portfolio is managed by the stockbrokers appointed by the Trustees, and their performance is reviewed each year.

Chairman's Statement

We continued to see strong demand for grant monies from both individuals and organisations during the year.

In response to this, the charity began to review its investment policy and has agreed to move from a policy focused on income generation with which to fund grants to a policy based on total investment return.

In conjunction with this, the charity has from the start of 2025 changed its policy from reliance purely on investment income to fund grant applications to a policy whereby it draws a fixed quarterly amount from the investment fund in order to fund grant applications.

A new Investment Policy was formalised in March 2025.

The trustees recognise that this may have an impact on the maintenance of fund capital over time, dependent upon the underlying investment performance but this policy was agreed to be the best balance between maintenance of capital and meeting the ongoing growth in demand for grant funding.

The trustees are thanked for their time and support that they give to the charity throughout the year.

Risk Review

The Trustees continue to review major risks to which the Charity might be exposed and systems are in place to mitigate such risks. Great care is taken in controlling all aspects of the company’s governance.

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Birkdale Trust for Hearing Impaired Ltd Report of the Trustees for the Year Ended 5 April 2025

OBJECTIVES AND ACTIVITIES Reserves Policy

The charity holds sufficient reserves to cover any normal liabilities and the policy is to keep such reserves at an adequaie level and this has been achieved during the year.

Financial Review

There was a deficit for the period before losses on investments of £133,805.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The company was incorporated on 30 December 2003, and was registered as a charitable company on 4 April 2004.

To assist in achieving the objectives of Birkdale Trust for Hearing Impaired Ltd the company relies on the voluntary help of the trustees for the control and reporting requirements of the company. Sufficient policies and set procedures are implemented to ensure efficient and effective control of the company. There have been no significant changes in these policies during the year.

All investments held during the year, and at the year end, are within the investing powers of the company and the funds held at the end of the financial year are considered appropriate in assisting to support the objectives of the company.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 05004473 (England and Wales)

Registered Charity number 4103074

Registered office 71/73 Hoghton Street Southport Merseyside PR9 OPR

Trustees Mrs P W Coventry Mrs B Pattison (resigned 11.9.24) Mr C E Pennington L J Riding H GM Sills (resigned 31.7.24) 3S M Tumer Mrs S J Unsworth Mrs C A Watkinson (resigned 11.9.24) Mr C S$ Bevan Dr! Mulla Mrs C Vitty Mrs S J Scullion (resigned 26.6.25) Ms E Brain Mr P Rimmer (appointed 29.5.24)

Dr { Mulla, Mrs J Scullion, Mrs S M Turner and Mrs CA Vitty retire by rotation and being eligible offer themselves for re-election at the forthcoming Annual General Meeting.

New trustees are appointed when required and are assessed on skills that a person can offer the charity.

The Trustees hold no other interest in the company.

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Birkdale Trust for Hearing Impaired Ltd

Report of the Trustees for the Year Ended 5 April 2025

REFERENCE AND ADMINISTRATIVE DETAILS Company Secretary Mr C S Bevan

Auditors

Advance Audit Limited Statutory Auditor 71/73 Hoghton Street Southport Merseyside PRY OPR

Investment Adviser Rathbones Port of Liverpcoi Building Pier Head Liverpool L3 INW Bankers Barclays Bank PLC Lord Street Southport PR8 1PD

CCLA Investment Management Ltd Queen Victoria Sireet London EC4V 4ET

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Birkdale Trust for Hearing impaired Ltd for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

• select suitable accounting policies and then apply them consistently;

• • observe the methods and principles in the Charity SORP; ~ make judgements and estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

• there is no relevant audit information of which the charitable company's auditors are unaware; and

• the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

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Birkdale Trust for Hearing Impaired Ltd

Report of the Trustees for the Year Ended 5 April 2025

AUDITORS

The auditors, Advance Audit Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 29" August 2025 and signed on its behalf by:

Wire S Bolan ima

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Report of the Independent Auditors to the Members of Birkdale Trust for Hearing Impaired Ltd

Opinion

We have audited the financial statements of Birkdale Trust for Hearing Impaired Ltd (the 'charitable company’) for the year ended 5 April 2025 which comprise the Statement of Financial Activities, the Balance Sheet and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

• give a true and fair view of the state of the charitable company's affairs as at 5 April 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

• • have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and the provisions available for small entities, in the circumstances set out in note 15 to the financial statements, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concem basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

• the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• the Report of the Trustees has been prepared in accordance with applicable legal requirements.

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Report of the Independent Auditors to the Members of Birkdale Trust for Hearing Impaired Ltd

Matters on which we are required to report by exception

In the light of the Knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

• adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us: or

• the financial statements are not in agreement with the accounting records and returns; or

• certain disclosures of trustees’ remuneration specified by law are not made; or

• we have not received all the information and explanations we require for our audit; or

• • the trustees were not entitled to take advantage of the small companies exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Trustees.

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concer, disclosing, as applicable, matters related to going concern and using the going concem basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. Our responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

• Enquiry of management and those charged with governance around actual and potential litigation and claims; - Reviewing minutes of meetings of those charged with govemance; - Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations.

• Performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for bias.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

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Report of the Independent Auditors to the Members of Birkdale Trust for Hearing Impaired Ltd

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors’ report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

y, pioso—

Jennifer Tobin FCCA (Senior Statutory Auditor) for and on behalf of Advance Audit Limited Statutory Auditor 71/73 Hoghton Street Southport Merseyside PR9 OPR

Date: 2APIQUSY.APLE. oe.

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Birkdale Trust for Hearing Impaired Ltd

Statement of Financial Activities

(Incorporating an Income and Expenditure Account) for the Year Ended 5 April 2025

		2025	2024
		Unrestricted	Total
		fund	funds
	Notes	£	£
INCOME AND ENDOWMENTS FROM
Donations and legacies	2	8	7,119
Investment income	3	252,676	299,286
Total		252,684	306,405
EXPENDITURE ON
Raisingfunds	4	24,090	24,278
Charitable activities	5
Charitable activities		362,489	380,848
Total		386,579	405,126
NETINCOME/(EXPENDITURE) BEFOREINVESTMENT	INVESTMENT LOSSES	(133,895)	(98,721)
Net gains/(losses) on investments		(196,088)	67,496
NET INCOME/(EXPENDITURE)		(329,983)	(31,225)
RECONCILIATION OF FUNDS
Total funds broughtforward		6,343,967	6,375,192
TOTALFUNDSCARRIEDFORWARD		6,013,984	6,343,967

The notes form part of these financial statements

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Birkdale Trust for Hearing Impaired Ltd

Balance Sheet 5 April 2025

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||||||||| |---|---|---|---|---|---|---|---| |2025|2024| |Unrestricted|Total| |fund|funds| |Notes|£|£| |FIXED|ASSETS| |Investments|10|5,797,153|6,237,494| |CURRENT ASSETS| |Debtors|11|-|7,534| |Cash|at|bank|229,237|112,026| |229,237|119,560| |CREDITORS| |Amounts|falling|due within|one|year|12|(12,406)|(13,087)| |NET CURRENT ASSETS|216,831|106,473| |TOTAL ASSETS|LESS|CURRENT| |LIABILITIES|6,013,984|6,343,967| |NET ASSETS|6,013,984|6,343,967| |FUNDS|13| |Unrestricted|funds|6,013,984|6,343,967| |TOTAL FUNDS|6,013,984|6,343,967|

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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 29 August and were signed on its behalf by:

Mrs P W Coventry - Tru@ee

The notes form part of these financial statements

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Birkdale Trust for Hearing Impaired Ltd

Notes to the Financial Statements for the Year Ended 5 April 2025

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, as modified by the revaluation of certain assets.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlernent 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.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Taxation

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

Investments

Stocks and shares quoted on a recognised stock exchange are included in the balance sheet at market value.

Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing quoted market price. The statement of financial activities includes the net gains and losses arising on revaluation and disposals throughout the year.

All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and their opening carrying value or their purchase value if acquired subsequent to the first day of the financial year.

Unrealised gains and losses are calculated as the difference between the fair value at the year-end and their carrying value. Realised and unrealised investment gains and losses are combined in the Statement of Financial Activities.

The main form of financial risk faced by the charity is that of volatility in equity markets and investment markets due to wider economic conditions, the attitude of investors to investment risk, and changes in sentiment concerning equities and within particular sectors or sub sectors.

Cash at bank

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

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continued...

Birkdale Trust for Hearing Impaired Ltd

Notes to the Financial Statements - continued for the Year Ended 5 April 2025

1. ACCOUNTING POLICIES - continued

Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Unrestricted funds

All income, expenses, assets and liabilities of the Charity are included in one unrestricted fund applicable to the normal objectives of the Charity. The assets held in this fund are considered as sufficient to support the necessary activities of the Charity.

2. DONATIONS AND LEGACIES

2.	DONATIONS ANDAND LEGACIES
		2025	2024
		£	£
	Grants and Legacies	8	7,119
		2025	2024
	Barclays Bank	-	2,000
	Imogen Allfrey	-	5,000
	Miscellaneous	8	119
	TOTAL	8	7,119
3.	INVESTMENTINCOME
		2025	2024
		£	£
	Dividends	169,556	202,752
	Interest	80,769	93,721
	Bank interest	2,351	2,813
		252.676	299,286

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continued...

Birkdale Trust for Hearing Impaired Ltd

Notes to the Financial Statements - continued for the Year Ended 5 April 2025

4, RAISING FUNDS

Investment management costs

2025 2024 £ £ Stockbroker fees 24,090 24,278

5. CHARITABLE ACTIVITIES COSTS

Charitable activities

Grant funding of activities Support (see note costs (see 6) note 7) Totals £ £ £ 315,230 47,259 362,489

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continued...

Birkdale Trust for Hearing Impaired Ltd

Notes to the Financial Statements - continued for the Year Ended 5 April 2025

6. GRANTS PAYABLE

Analysis of Grants

	2025
Grants to institutions
AdventureTherapy	2,000
Aveton Gifford Primary Schoo!	2,830
Beacon Primary School	372
BID Services	3,000
Borras Park Primary School	2,000
Camphill School, Aberdeen	2,000
Cawthomes. Abbelstead	4,262
Chicken Shed Theatre Company	2,520
Dawshaw Booth Primary School	§25
Deaf Blind UK	2,500
DeafConnect	1,000
Deaf Multilingual Community Support	3,000
Deaf Unity	3,000
Deaf World	1,770
Duchy Preschool and Playgroup	210
East-the-Water Primary School	2,500
FairfaxAcademy	1,500
Hatchend School - Randall	2,000
Haylesbury School	300
Haywards Primary School	6,000
Hearing Dogs forDeaf People	1,500
InFocus Charity	2,574
Jellitots Nursery	432
Lindow Primary School	1,000
Manchester DeafCentre	3,656
NCDS - South Tyne & Wear	891
NESS	2,500
Pailion Action Group	3,000
Rhosnesni High School	2,025
Royal National Theatre	1,367
StJohn's & St Clement's PrSch	2,500
St Margaret's Primary School	2,511
Seashell Trust	2,500
SeaView Community Primary School	1,125
SENSE	2,000
SignHealth	5,000
Step by Step, London	2,500
Stoke Park School	340
Tron Theatre	2,960
University ofManchester	12,000
Vamos Theatre	2,150
Wakefield & District Soc. for Deaf People	2,000
Walthew House	1,195
WestTown LaneAcademy	1,791
Withnell Fold Primary School	500
Youth Theatre Arts Scotland	1,500
GrantstoIndividuals(287)	213,424

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315,230
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Birkdale Trust for Hearing Impaired Ltd

Notes to the Financial Statements - continued for the Year Ended 5 April 2025

6. GRANTS PAYABLE - continued

Commitment was made te Manchester University in 2022 year end to provide a bursary of £60,000 over 5 years (£12,000 per annum). Third payment of £12,000 was made in June 2024. Outstanding commitment is £24,000,

7. SUPPORT COSTS

7.	SUPPORT COSTSCOSTS
			Governance
			costs
			£
	Charitable activities		47,259
		2025	2024
	Administratorfees	31,212	33,921
	Auditfees	§,000	4777
	Administration costs	11,047	4,872
	Accountancy fees	-	600
	TOTAL	47,259	44,180
8.	NETINCOME/(EXPENDITURE)
	Net income/(expenditure) is stated aftercharging/(crediting):
		2025	2024
		£	£
	Auditors’remuneration	5,000	4,788

9. TRUSTEES* REMUNERATION AND BENEFITS

Trustees’ expenses

No salaries or wages have been paid to employees, including the members of the committee, during the year.

10. FIXED ASSET INVESTMENTS

FIXED ASSET INVESTMENTSINVESTMENTS
		UK cash -
	Listed	part of
	investments	portfolio	Totals
	£	£	£
MARKETVALUE
At6 April 2024 Additions Disposals Revaluations	6,224,567 1,102,372 (1,396,708) (196,088)	12,927 1,396,708 (1,125,873) -	6,237,494 2,499,080 (2,522,581) (196,088)
Transfer	-	(220,752)	(220,752)
At5 April2025	5,734,143	63,010	5,797,153
NET BOOKVALUE
At 5 April 2025	5,734,143	63,010	5,797,153
At 5 April 2024	6,224,567	—12,927	6,237,494

continued...

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Birkdale Trust for Hearing Impaired Ltd

Notes to the Financial Statements - continued for the Year Ended 5 April 2025

10. FIXED ASSET INVESTMENTS- continued

Investment assets are further analysed below.

Cost or valuation at 5 April 2025 is represented by:

			UK cash -
		Listed	part of
		investments	portfolio	Totals
		£	£	£
	Valuation in 2025	5,734,143	63,010	§,797,153
			2025	2024
	Historical cost at5 April 2025		5,418,581	5,445,732
	Analysis ofinvestments at 5 April 2025 betweenfunds
			Total Funds	Total Funds
			2025	2024
			£	£
	Listed investments
	UKQuoted Shares		5,734,143	6,224,567
	Other investments
	UKcash held as part of Portfolio		63,010	12,927
			5,797,153	6,912,864
	FurtherAnalysis ofinvestments at 5 April 2025
		Total	UK	Overseas
	Fixed interest	1,129,026	555,932	573,094
	Ordinary shares	4,605,117	3,537,520	1,067,597
		5,734,143	4,093,452	1,640,691
11.	DEBTORS: AMOUNTS FALLING DUEWITHIN ONEYEAR
			2025	2024
			£	£
	Prepaymentsandaccruedincome		_-	0,534

continued...

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Birkdale Trust for Hearing Impaired Ltd

Notes to the Financial Statements - continued for the Year Ended 5 April 2025

12.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
				2025	2024
				£	£
	Accruals and deferred income			12,406	13,087
13.	MOVEMENT IN FUNDS
				Net
				movement	At
			At 6.4.24	in funds	5.4.25
			£	£	£
	Unrestricted funds
	General fund		6,343,967	(329,983)	6,013,984
	TOTAL FUNDS		6,343,967	(329,983)	6,013,984
	Netmovement in funds, included in the	above are as follows:
		Incoming	Resources	Gains and	Movement
		resources	expended	losses	in funds
		£	£	£	£
	Unrestricted funds
	Generalfund	252,684	(386,579)	(196,088)	(329,983)
	TOTALFUNDS	252,684	(386,579)	(196,088)	(329,983)
	Comparatives formovement in funds
				Net
				movement	At
			At 6.4.23	in funds	5.4.24
			£	£	£
	Unrestricted funds
	General fund		6,375,192	(31,225)	6,343,967
	TOTALFUNDS		6,375,192	(31,225)	_6,343,967
	Comparative netmovement in funds, included in the above are as follows:
		Incoming	Resources	Gainsand	Movement
		resources	expended	losses	in funds
		£	£	£	£
	Unrestricted funds
	General fund	306,405	(405,126)	67,496	(31,225)
	TOTALFUNDS	306,405	(405,126)	67,496	(31,225)
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Birkdale Trust for Hearing Impaired Ltd

Notes to the Financial Statements - continued for the Year Ended 5 April 2025

1. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 5 April 2025.

1. FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES

In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

1. COMPANY LIMITED BY GUARANTEE

The Company is limited by guarantee and the liability of the members is limited to an amount not exceeding £10.

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