Reglstered nurnber.. 04983830 Charlty number- 1105845 THE JEWISH DEAF ASSOCIATION (A Company Limited by Guarantee) TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
THE JEWISH DEAF ASSOCIATION {A Company Limited by Guarantee) CONTENTS Page R9f9r•nce and Admlnlstratlvg D•talls of the Charlty, Its Trn$tO9s and Advlsgrs Trustees. Report Trustees. Responslbllltles Statement Independent Auditors. Report on the Financial Statements Statement of Flnancial Actlvitie$ 16-19 20 Balance Shggt 21-22 Ststement of Cash Flows 23 Notes to the Flnanclal Statements 24-38
THE JEWISH DEAF ASSOCIATION IA Company Llmllod by Guarantoel REFERENCE AND ADPJtINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2023 Trustees Trudy King. Chair Duncan Gee LLB, Vice Chair Robert Coe BA IEconl FCA, Hon Treasurer Richard Hasseck FCA, Trustee Caroline Janner, Trustee Mira Goldberg, Trustee Malcolm Cohen. Trustee Company règistered number 04983830 Charty reglstered number 1105845 R•9iStered office Juliu5 Newrnan House Woodside Park Road North Fin¢hley N12 8RP Chief exe¢uttv¢ officer Sue Cipin OBE Indèpendent audltors BKL Audit LLP 35 Ballafds Lane London N3 1XW Bankor¥ HSBC Bank Pl 196 Oxford Street London W1A 1EZ Solicitors JMFinn&Co 4 Coleman Street London EC2R STA Page 1
THE JEWISH DEAF ASSOCIATION IA Company Limitgd by Guarante&} TRu¥fÈES' REPORT FOR THE YEAR ENDED 31 DECÉMBER 2023 rhroughoutthis docunKnt." The wordDeai(wifh a cap/talDJls usedto Llenofepeople mostlikely to be Immersedln Deafculture and communicate usingBrirish Swn Languége. rhe wordDeathllnd(w/rh a capiralD) Is usedto denote Deafpeople who are also blind, andwho commun/cate bya hands-on5wn language rhe term deal[th a little d) describespeople kfr*o do notuse swn langu¥e èndidentifymore with the heanng wodd The term deafalso combine5 the ts¥o, referrln&ro everyone with a hearingloss. The Trustee5 present their annual report together with the audited financial statements of the charity for the year I january 2023 to 31 December 2023. The Annual report serves the PUfP05es of both a Tru5tees' report and a directors. report under company law. The Trustees confirm that the Annual report and financial siarement5 of the charitable company comply with the currenr 51atutOry Tequiremenrs, the requirements of the charitable £Dmpany'5 governing Oocument and the provisions of the Statetnent of Recomtllended Pracrice ISORPI applicable io charities preparing rheir accounts in accordance wilh the Financial Reponing Standard applicable in the UK and Republic of Ireland IFRS1021 leffertive 1 january 20151 as amended by Update Bulletin I leffectivelanuary 20151. Slnce the charity qualifies as small under section 382 of the Companies Att 2006, the Strategic report required of medium and large companies under the Companies Art 2006 (Strategic Report and Directors. Report) Regulations 2013 ha5 been omitted. sThucruRE. GOVÉRNANCE & MANAGEMENT Governlng Do¢umen¢ The organisation is a thatable company limited byguarantee, incorporated on 3Id Oecember 2D03 and registered as a charity on 3151 August 2004. The company was estab1I5hed under a Memorandum of Association that established the objectives and powers of the charitable company and is governed under its Article5 of A5soilation. In the event of the company being wound up members are required to contribute an amount not exceeding £1. R•¢rultmènt and appolntment of Board of Dlro¢tOTS The directors of the company are also charity trustees for the purposes of charity law and. in accordance wirh the Memorandum and ArtcleS of Association. are also required to be Members of the company. Under the Memorandum and Articles of A550ciation, the member5 of the Board are elected to serve for a period of three years after which they must stand for re.elettion at the nexr Annual General Meeting. The directors seek to ensure tho( the needs of the companys various client Efoup5 are approprvate reflected through the diversity of its governing Board. Page 2
THE JEWISH DEAF ASSOCIATION {A Company Limitod by Guarantee) TRUSTEE5' REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2023 Trustee Inductlon and Tralnln8 IDA Trustees are relevant to the work and needs of the charity znd most of the existin8 tfustees are familiar with the practical work of the charity through their long involvement with the organisation and it5 predece550r body. New trustees are requ1reO to attend a tralning session led by the Chief Executlve to enable thern to familiarise thernselves with the charity and the contett within which it operates. Rlsk Management Appropriaie procedures and controls are in place to mitigate any signifiiant or major risks the charity might face and to ensure cornpliance with the health and Safety of Staff. volunteers, clients and visitors to Julius Newrnan House. They are reviewed periodiially to ensure they Continue to rneet the need5 of the charity. Publlf Beneflt In deciding the actiwties to be undertaken by the charity, the Board of Tru5tee5 ha5 paid due regard tts the public benefit guidance published by the Charity Commisslon in Section 4 of the Charities Act 2006. Ofganisation•l Structure The Board meets at least quarterly in accordance with ihe Art¢cles of Associaiion and is responsible for the charity5 strategic dirertion and poliry. Seven mernbers Served during 2023. The Chief Executive attends board meetings on an ex-offi£io basis but has no voting rights. The Chief Executive has operational responsibilty for fundraising and service delivery and manages 4 ftjll. time and 18 pan-time workers including fully trained Support Workers, all fluenr in British Sign Langua8e, and a qualified hearing consultant. Professional interpreters, guldes and Iip.speakers are employed as and when required, The staff team is complemented by 50 volunteers whose contribution is integral to the work of ihe charity. VISION IDA'5 V15ion is of a world where there are no barriers tts cornmunication and understandlng between deaf and hearing people.. a world with respe¢ incluslon and equality. MISSION By informin& 5UPPOrting and edkJcatin& our mi55ion is to improve acce55. independenie. equality and intlusion for people wth a hearing loss, enabling everyone with hearing1055 to getthe very best out of Ilfe. AIMS To Increase access to information and seNices To reduce social exclusion and isolation and increase paniciparion in rhe community To improve physical and menral health and wellbeing To enable full, active, safe, happy and independent lives Page 3
THE JEWISH DEAF ASSOCIATION {A Company Llmllgd by Guarantg•1 TRUSTEES. REPORT {CONTFNVEDI FOR THEYEAR ENDED 31 DECEMBER2023 OBJECTIVES ThelDA's primary objective is to provide support to persons with all levels of hearing loss and relaied issues. Whilst the Company has particular expertise in meeting the religiou5. cultural and Social needs of people who aye of ihelewi5h faith, 5eNice$ are open to all, and are firmly Established as such. Strategles to athieve our aims and objective5 and deli¥r publlc btfifit- Sekving the wide-ranging information, advice, support. advocary. social and care needs of DeaflDeafblind, deafened and hard of hearing people of all ages, all rnethods of communication, all faiths arTrd none Supporting people affected by the deèfness of a £hlld or other family member Enablin8 more fulfilling lives at home, at work. in the community and in care hornes Breakin8 down barriers by promoiinE respect, inclusion and equality Working 1105ety and collaboratively with other organlsations providing complementary services Providing a culturalty appropriate social environment and activity programme for our Jewish clients. Geographical re*<h ThelDA is centrally situated in Nonh Finchley in the London Borough of Barnet and we seNe people from the surrounding borough5 and beyond. Our support extend5 across England. and occasionally overseas. Fees and charge5 In order 10 ensure equality with hearing people, who have free acce55 to mainsrream informaiion and advice seryices, we keep our equivalent accessible seryices free of Iharge.. we keep other charges low as the majorlty of our clients, particularly those aged 6(ltr, are unemployed and on benefits. Introdurtion IDA staff and volunteers continue to facilitate effective communication and enable the deaf and hard of hearinE people of our cornmunity to overcorne the daily ob5taile5 they face in our hearin8 Trjvorld. Over the past year.IOA has enabled an estimated 2,510 Deaf, Deafbllnd and hard of hearing people to lead the very best life possible. Th$ number includes 1,769 ndiVidLI31S livin8 Wlth hearing10s5 who have all benefited fromlDA'5 5peiialist service5, which no other organisation cèn prowde plus, indirertly, their farnilies, MedCal professionals and other people working with them in an official or domestic cap3CIty. Page 4
THE JEMSH DEAF ASSOCIATION IA Company Llmlled by Guarnnteg) TRUSTÈES, RÉPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2023 SERVICES I A1VITIES A. SERV5CES FOR OLDER DEAF I DEAFBLIND PEOPLE. MAINLY BRITISH SIGN LANGUAGE IBSLI USERS Our older clierits are mukiply dlsadvantaged and extremely vulnerable. Excluded frDm mainstream day centre provlsion and support services, many turn iolDA as their sole source of support and cornpanionship. l. Support Service5- enablin8 Deaf people to cope wlth whatever challen¥es life bTinBS IDA'S team of skilled Support Worker5, all fluent in BSL, prowde personolised emotional and prattica1 support. accesslble information, befriendin& guidance, counsellin& interpreting and advocacy- atlDAs Deaf-friendly. purpose built, welcoming community centre, in clients, own homes, in hospltals and hospyces. in cafe horne5 and our in the community. Support includes.. Official In-personlonlineltelephone meetingsl accompaniment to appointments e.g. banks, solicitors, council seryices. utiliiies cornpanies. domestic matters Medical appointments, iesis and procedures,. liaising with medical professionals, ensuring effectsve communication/ muiual understanding to enable clients to remain in the best Possible health During illness/ crisis/ bereavemenu in hospitsll on discharge from hospitall end-of-lile care Monitorin8 rnana8ement of medicationl dietary guidance At funerals and other religious occasions Liaison with social selvicesl a55I5ted living facilities/ care homes and other agencies as needed Increasingly intensive support as older DeaflDeafblind people's needs become more complex. including.. taking on next of kin andlor Power of Artorney 5UPPOrting them when movlng home and Ihrough the tran51tion to residential care
ensuring rhey are treated with dignity and respect and that their end-of-lrfe wishes are met arranging funera15. tomb5tone5 and consecrations. In 2023, our Support Team carrled out 5,613 support In¢erventlons, of whlih 816 were medlcal (arranging and accompanying to mediial appointments, inrerpreiing and advocating, support through illne55 and hospitali5alionl. We kept in touch with remaining relatives throughout. Several older Deaf members. needs increased due to agein& illness andlor dementia. There are no local residential homes catering for older OeaflDeafblind people, 50 we continue to do all we ian to enable the to receive the care they need in their own homes, where they are happiest. Working closely with clients, families and professional agencies including Remark Livin& Tonic Care and specialist freelance workers, our dedicated team of Support Workers manage and oversee every aspett of their caTe, social and domestic lif¢. keeping them safe and well- secure In ihe knowledge thai IDA is looklng after them always. We provided some of our long-tSrne older members with more inten5Ne support through lengthy hospltal stays and arranged appropriate home care for dlscharge, contlnulng to support them at home as necessary. Sadly, some of them passed away and we look care ol all the funeral arrangements, making sijre rhere were interpreters present and tran5PDrt provided so that everyone who vrfished to £ould participatè. Page 5
THE JEWISH DEAF ASSOCIATION IA C¢mpany Limited by Guarantee) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2023 I Wednesday Club for older Deaf and Deafblind people who Treed support 60 older DeafiDeafblind people (supported bylDA staff, volunteers, personal carers and professional'hands. on. communicator/guidesl enjoyed a lively, weekly, year.round programme of stlmulating social/ culturalleducaiionallreligious event5- Wlth a hot, kosher 3-course meal and refreshments provioed. Our very popular on-site activiries included qulzze5, games. di5cussion5, sub-tiiled filrns, arts and crafts and interesting talks including Fire Safety at Home, Growing up in South Africa during Apartheid, My Life as Deof Photographer and Diwali Complete with delicious Indian food made by one of our volunteer5. Regular meetlngs enabled members to be fully inforrned and to influence services and activities. The group also weni on monthly outings io plèce5 Qf irTrteTest including Bow Street Poliie Museum, Horniman Museum and Gardens, Southend-on-sea. Tottenham Hotspur Stadium Tour and indoor bowls. We were delighted that Happy Mondèys returned. led by our Trustee Caroline jènner, enabling older clients to enjoy an extra day out together, creatlng beautiful arts and crafts atlAMI's Headroom café. A5 aaYs, older people with impaired mobility and unable to travel 5ndependent were able to get out thanks to OUT volunteer drivers and by means of door-to4oor transport In taxis when nècessary. We were very honoured ¢0 be paid a visit by our wonderful Patron Chief Rabbi Slr EphraSm MINIS KBE who spoke about attending the Kings Coronation. Our Jewistt DeaflDeafblind rnember5 enjoyed actlve partiripation inlewi5h festival observances. culture and traditions from which they woulLI otherwise be excluded. Outcomes l Athlevtmènts 240 people benefited from Deaf Strvice5 in the following ways.. contlnued acce55 to 5upporL care and Informatlon, enablSng them to have a voice, make Informed choices and achleve personal control improved physical, mental and emotional h*alth and wellbeing Ileviated isolation and exclusign reduced stress and anxiety irnproved quality and range of 5011all£ukural/reli8lOU5 lTrves enhanced mental and physical stimulaiion increased participation in community life by ensuring everyone has full access and can be Snvolved in the planning. delivery. evéluation and review of activities and services a sense of joy and purpose, having something ¢0 look forward to and a place to belon8 a greater sense of inclusTron. safety and security, knowing we are there to help them cope beuer able ro Ilve Independently èt home and out of care for longer having their wishe5 honoured and being treated wlth tompa$51on. disnity and respect having in place benefit entitlement5. care packages. wills and funeral irrangements the peace of mlnd of knowing they are cared for and not alone in later life. Independent Deaf Support Services IIDSSI- Infomiatlon and Advl<e & TtlephonelTranslatlon BSL Tuesday5 weekty Drop-ln land follow-up 5UPPOrtI meets the neglected support and advocacy needs of Deaf people of all ages. faiths and nationalitles. In 2023 our staff carried out 816 Interyentlons lor69 cllènts. several of whorn needed ongoing support. Page 6
THE JEWISH DEAF ASSOCIATION (A Company Llmit•d by Guarant¢o1 TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2023 Our specialist workers support Deaf people who lack the language andlor life skills to cope independently, cannot access rnainstream support, and have nowhere else to turn for help wirh correspondence, phone calls, official and domestic matters- includin8 benefirs, housing, Medical issues. communicating wiih uiilities companies, interpreteT5. cornplicated paperwork. We deal with often complex issues, £hallen8ing bureaucratlc error5 and complication5, some of which could have serious consequen£e5 including fine5, coury action. even eviaion. Support Setvices stepped in ro provide more intensive support as necessary. Outcomes IA¢hl•vemènts As a result of this service, VLilnerable, often de5peraie Deaf people who would othenrfise be ijnsupported have acces5 to the Information, support and senrices they need to live life as they wish, to remain menta15y stable and to be a part of our soiial and 5UPPDrtive 518ning comrnunity. They benefit from reduced stress and anxiety, improved health and wellbein& livirig condition5 and financial cirium5tances, and increased independence and ability ro make informed choice. They find a greater sense of safety and security, knowing we are there to help them cope and avert crises, And several of our clients enjoy increased involvement, confidence. skills and a sense of purpose after joining our volunteer workforce. 3. Dcafe and Dcafe Comrnunlty- JDA'5 518nln8 café, volunteer tralnlng scherne and Communlty serylces D¢afe- Weekly kosherldairy café for DeaflDeafblind people, fun by young uneTnployed Deaf volunteers, trained by JDA in customer setwice, cash hanLlling. food & hygiene, health & safety, etc. D<afe Communlty- A lively programme of aciivities giving Deaf $gNerS every chance to brtsadEn the5r minds through interesting, stimulating and enjoyable discussions, games. celebrations of different cultures. encouraging everyone's involvement and run enthusiastically by Brin(han LSDA'S Deaf Community Offiierl. Outcomes l A¢hlevements The extremely populaT Tuesdays atlDA enable people who would otherwise be alone at home to rneet up wlth frlends and make nEW ones. They love the lively, SnclusSve atmosphere and delicious, freshly cookeij food and the srimulating activlties and regular involvement in community life. Several Wednesday Club TeKulars a150 enjgy an additional day out. 59cialising with Deaf people of all ages. Dcafe Volunteer Trainin8 Scheme In 2023 the programrne benefited 12 unemployed Deaf volunteers who gained new ski1151qualificatlOn5 and irnproved their confidence and self-esteem- enabling them to work as members of a team whilst making a useful contribution to the community and increasing potential for future progression into paid job5, Two of them moved on into paid employment thanks to their newly acquired skills and confiijence. JDA Computer Club- IT Iralnln¥ led ln BSL by a Deaf tutor Computer Club ran monihty, held alternately on Zoom and at JDA Community Centre. These rralnlng sessions enable Deaf people to improve their computer skills and discuss issues relatin8 ro hardwaTe, software. SFnart phones, iPhones, iPads. Approximately 20 Deaf people benefited from improved IT skllls, enhanied independence and increased acce55 to information. Page 7
THE JENVISH DEAF ASSOCIATION IA Company Limit•d by Guarant891 TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2023 S. Cultural activities As always. we enjoyed celebrating fe5twals, history, fun fact5 and favourite foods from different iukure5 and faiths. A new Independentlewsh Deaf Cukural Group was set up at JDA to enable a younger generation to explore new, progressive ways of keeplnglewish Deaf Culture alive. its first event, an Snformal Seder. was è great success. JDA FAMILY SERVICES We continued to offer farnilies the individualised support information. advlce and guidance they need to give their child the best start in life inilLJding out-of-hours work as nece55ary. We worked wilh Imosttyl hearing paTent5 of deafldeafened babie5 and children right through to universlty- in response to individual reed, focusing on the best Interests of the child to help ensure each of them can fulfil their porentlal. Artlvbties-. Counsellingfor parents of newty diagnosed babies and on80ing pracricallernotional support as needed Telephone support andlor home visits, V151ts to 5choo15, crisi5 intervention as necessary Hèlp in accessirig geographicalty, finaniialty and culturally appropriate statutory supporU5eMces Impartial Information anil advice on how to assess and acce5$ Sultable education from nursery onward. therapeutic services, the lètest facilities and rechnology, surgical Options. benefits, etc. Social neorking/ building friendship5 and peer support Llèison with voluntèryl statutory btsdies such a5 The NatlDnal Deaf Chlldren's Society INDCSI, The Cochlear lrnplant Support Group and education authorities. Ouicomes IA¢hlevements We acttvely 5UPPOrteil 31 famllSe5 Wlth deaf children agèd from 2 month5 to 20 years of age . 200 faml members in all. As a result. Ihe families (parents, siblings and extended families) were able to gain better coping 5kllls and a more positive outlook. increased confidence and understandin& reduced stress and anxiety. Parents were better informed about benefit entitlemenis, educational and iherapeutic options and so able ro make the best choices for their individua1 circumstènces. Knowing thatlody wa5 alway5 on hand for them. and thank5 to the Strong peer 5UPPOrt network she has facilitated. families continuerl to benefit from reduced Isolatlon and exclusion. This all contributes to deaf children being able to grow up as happy. confident individuals, able to thrwe and fulfil their Potential. Many of them denonstraled their growth by doing better at school. developing hobbies and interests and by celebrating their BarlBat Mitzvahs with confidence and pride. "HEARING CONNECV SERVICES- for all who are deafèned. hard of hearing or ejtperlencing tinnitus What we do: Tethnolo8y & Information Centre- informalion, demonstrations and access to the latest specialist equiprnent to befDre you such a5 amplified telephone5. personal amplifitatlon kits. TV listeners, wbratiThg doorbells, alèrms and pager systems Page 8
THE JEWISH DEAF ASSOCIATION IA Company Limited by Guaranteo) TRUSTEES, REPORT ICONfiNUÈDI FOR THE YEAR ENDED 31 DECEMBER 2023 Ad¥l¢e and consultations- email, (elephone and in.person professional guidance on coping with hearing loss, he3fing aid mainienance. rinnitus and all related issues Mobile thnolOgY and hearing aid services for people who cannot 8ei out and about easily Impartlal Informatlon and ttchnltal guldante on NHS and prlvate sector audiology Ovr expert staff carried out 546 Interventlons supportln8 252 people in 2023. This Iniluded relephonel email consulrations and client visits for Information and Technology adviEelequipment demonstrarions. Llpreadln8 Classes IOA ran two face-to-face Monday cla55es and one Zoom Ilass on Friday morning5- Wlth a total of 26 students In 2023- enabling people with hearing loss io Improve their cornmunication 5ki115. confidence and assertiveness and belong to a nerwork of people with whom ihey can exchange shared views and experiences. Outcomes l Achlwements People with an acquired hearing loss andlor living with tinnitus were enabled to.. improve communication, knowledge and confidence reduce isolation. loneliness and exclusion, stress aniy anxiety keep up to date with the technology available to make their lives easier optimise the quality and range of their hearing and get the best out of their hearing aid5 develop practic61 coping strategie5, increase independence and become less reliant on othèrs become more socially attive and more ionnerted to those around them improve relationships and overall quality of life. In 2023. siaff attended valuable networking events. including a Zoom meetlng wlth speakers on hearing loss. neurodNersity and psychiairy. We were able to make useful contaas In related fields and feed in our own expert knowledge on deaf awareness and communication. -HEARING MArtERS IN CARE-_ JDA'$ $pe¢l¥llst ¢ralnln& consultancy and suppgrt for cJre homes enabling older re51dents who are Isolated by thelr hearlng loss to lead a fvller. more en8a8ed and Slimulating Ilf• Now in its 9th year.IDA'5 pioneering service in care home5 remains the only one of its kind in England. As hearing1055 IS 50 often age related, more than 80% of care home re5ident5 have 5ignifiiant hearing1055. Our overarching purpose is to ensure those residents can understand and communicate wirh their families. carers and fellow residents. be included in sociallcommunity life and stay connected wilh others. Actlvltles: We continued to train and support management in introducing new policie5 and working practices. We observed, a55es5ed and trained staff at a11 leve15, created action plan5, SUPPOrted resident5 directly, advised on and provided specialist equipment. In 2023. we delivered 62 tralnlns courses in 13 care homes and one independent INing facility. We trained 564 more staff in carp homes includinz 36 Hearing L055 Champions (see below)- benefitin8 at least 1347 residents and indirecuy many more relative5. Slnce rhe sekvice started until December 2023. we have trained over 2.000 staff, including 116 Hearing LDSS Champions. Our special additional training of Hearing Loss Champions in every horne made sure that Page 9
THE JEWISH DEAF ASSOCIATION (A Company Limited by Guarnntee) TI¢USTEES' REPORT (CONTINUED} FOR THE YEAR ENDED 31 DECEMBER 2023 residents. hearing and related needs are monitored re8ularly, th3t all information 55 recorded in their daily electronic care records and thai residents. hearing aid5 èfE working effertwely, regularly maintained, well fitted and cleaD. Now ihat siaff were taking ownership and addressing issues promptly, HMIC siaff were able to focus on professional training an(6 developing the service into a more susiainable, long.term project Our staff also strengthened their nelNrforks whilst spreading aworeness by attending the following events.. Lunch and learn training event for Earnet council- 794 attendees Hammer50n Fundra55ing event- 250 attendees Talk at Cockfosters and North Southgate Synagogue- 50 attendees Nurses Forum for North Central London- 45 attendees We started developing new branding and a cliscrete website for this seNlce. The new name Is Engage, as ihe service enable5 Cafe staff to cornmunica(e more effectively with people with hearing loss and older people in care to enEage with their loved ones, the people aroLJnd them, join in activities and be a pan of the community they live In. We a150 Started developing an e-learning option for care provider5. Outcomes l Achievements With the right support and equipment In place, and the training Df staff to ensure effective undtrstandlng nd communication. residents ian now live in an accessible and comfortable environment, and be involved in the Social life of the care horne they live In, leading to increased health and wellbein8. No longer cut off from those around them. resident5 are happier and le55 anxious and more physically. mentally and emotionally healrhy. -HEARING mAERs AT HOME-. support for Indlvlduals living In thtlr own hornts Thanks to our wonclerful volunteers, our mDbile hearlng aid maintenance SErviie Continues to support people who are unable to get out. In 2023, 5 volunteers supported 122 clients across Nonh London, whilst 4 volunteers supported 48 Ilient5 in and around RedbrSd8e. One volunteer left to train as an audiologist. * NEW. HEARING MArrERS IN RELATIONSHIPS *. breaking down barriers and improving relatlon5hips Earty in 2023, our specialist staff - 80ing above and beyond as always- responded to requests from people with hearing loss experiencing family and care issues by delwering support and training for individLJal families at home. This led to us setting up focus group5 to learn more about the difficuleS faced thin the famity by a person 105ing rheir hearing and ihe potentially devastaiing effect on howwe relate to each other. rh15 innovative new projert enabled families to share their challenge5 in a Safe space- and partners, Chlldrèn nd slblings to gèln understanding ènd empathy by experiencing first.hand what St feels like to have a he3rin8 loss. Prior to this new seNice, there had been nowhere to tLJrn for such support. * NEW. BSL CLASSES * IDA Sntroduced accredited Brftlsh Sign Language tralnlng course5 for carers and professlonals working wh vulnerable Deaf people io enable them to communicate effectively in BSL with their Ilienis. We celebrated a 100% pass rate as all participants Passed their BSL Level 1 exams- with all pro8res5in8 on to BSL Level 2. Page 10
THE JEWISH DEAF ASSOCIATION (A Company Limited by Guarante•) TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2023 JDA NEWS. Th AND SOCIAL IAEDIA We mainlained our very succtssful presence in local and Jewish press and shared fun iterns on FacebooK TikTok and Instagram, much of it showcasing the amazing characters who are such èn importani part of IDA, triggering a loi of Jnteresi, engagement and deaf awareness from within and outside the community. We also took time out to celebrate our achievements. whilst raising important awareness of all thatlDA does. In March 2023IDA invited loyal supporters io 8 captioned showing of the f1rn CODA (Child of Deaf ALlultsl which was preceded by a showing oflDA's heart.warming film For rhe Love of Life. In May. members tsf the JDA extended famity gathered at a party to telebrate the Coronation of Klng Charles 111 and our Chief Executive Sue Cipin's OBE, PTior to her investiture at Windsor Castle. FivelDA member5 were proud to be included in De3f photographer Stephen Iliffe's Deaf Mosaic PhotO8raphy Exhibition and to see their photos arid stories on display at Kings Cr05s. Our members land staff!) also reieived an exciting boosi when Rose Aylin8-Ellis. Deaf actress and winner of Strirtly Come Dancing 2021. joined us atWedne5day Club. Staffing In October 2023, we welcomed tsvo new members of staff.. Dannl Blumenblatt, Community Fundraising and Events Manager, and Lloyd Joseph, Adminisrrarion Manager. JDA Famlly Servi£es expanded too. For over 20 yearsiody Sacks has Single-handedly provided personalised support forlewlsh famllies with deaf children. In November 2023 this changed when we welcomed joanna Shtr05ber& a long-time beneficiary of Famity Services ènd supporter, to develop new areas of 5UPPDrt. Investment Pollcy and Performance The Board has delegated responslbllity for all investment declsions to the cha¥itys investment advisers, l M Finn & Co. The charitys policy is to maximise the long-term return of its investmeni fund subject to the risks normal associated with a balanied approach to portffolio management. The investment advisers have been instructed to adopt a low.risk strategy barTrd and they have not been restricted tD any particulor investment categories. FUNDING POSITIONAT END 2023 As always, our heartfelt than go to the regular donor5. benefartors, indfvSduals, organlsations an charitable Trusts, old and new. who so generously supporterj us throughout 2023. Thelr ongoing support meant thatlDAcould maintain service deSivery for the many hundre(Ss that benefit from our wide ran8e of services. i) General fundraising income We received £747,135 total voluntary income12022'. £962,104) We received £29.767 from our annual dirert mail appeal1£27.544 in 2022) We raised £24,165 fTom our Spring new51etter12022.. £17,255) We received legacles totalling £192,70812022'. £49,255) Page 11
THE JEWISH DEAF ASSOCIATION IA Company Limitod by Guarantee) TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2023 ill Major l extraordinary grants received IntludÈd= The third years grant 01 £60,000 Iffom a 3-year grant totalling £240,000) towards Hearing Matters in Care from The Maurice Wohl Charitable Foundation. lThe Trust kindly èuthorised this funding io be used over 8 4-year perSod because of setbacks in progress due to ihe pandemic) The fourth yearfs grant of £10,000 Ifrorn a l O-year grant totalling £I00,0001 from The Cecil Rosen Foundation £40,000 from the K C Shasha Charitsble Foundation 2Dd of 2.year grant £25.000 from Thelewish Association for Physicalty Handicapped - upon closin8 £3,920 from The Locker Foundation for vital equipment for the iommur)ity centre £5,000 fTom Kennedy Leigh Charitable Trust funding BSL classes for profe55ional workers Specific grants io develop Hearing Matters in Care and Dcafe and io pay for BSL interpreters 111} Btntfactors We greatly èppreclate our regular Benefactors, commitment to make an annual contributlon of at least £S.000 towards general funds. In 2023 their donations totalled £50,000. £20,000 of this was a 0-year 8ran¢ so £10,000 will be carried forward to 202412022.. £30,000 including £10,000 from a Mo-year Brani of £20,000). N) Fundr3isinB event5 There was no major fundraising event this year a5 we hold them every other year and we did not have the Staff to run smallEr one5 as Usual. The 5urplu5 of £194,692 with which we ended 2022 Iwhiih included the profit from the crowdfunding campaignl wa5 to help u5 Sustain our Services on into 2023. However, because of the tjnexperted legacies totalling £191708, we were able io carry foN4ard that surplus ro 2024. v) Other sources of Income Moderate charges to service users for certain events, classes and activities Our Technology & Inforrnation Cenire invite5 and receive5 voluntary donation5 The Governmenfs Acces5 10 Work payments COVEr the costs of interpreter5 for Deaf staff Income from care homes for Hearing Marters in Care training and support Direct Payments enable vulnerable Deaf people below a set financial threshold to receive benefits to pay for community access and social care Those clients who are above the financial threshold pay forlDA's management of their lives, including care. legal and financial matiers. We have successfullysecuredfundingthrough L¢Ya/Aurh?ritydirectpaymenrs ro coversome ofthe costs ofthis essenrièl care forour clients. Iti* however. an ongoingandtime-consumingbattle ro secure fvndin¥ lorthe level ofsupportneededandJDA continues to subsidise these cost5. PLAN5 FOR 2024 1. Secure the funding to susialn the necessary levels of staffing and seryices 2. Investigate the feasibility of developing Engage Iformerly Hearing Matters in Carel service5 to include a cholce of Income-generating trainlng and consultancy packages to appeal to prlvate care homes Page 12
THE JEWISH DEAF ASSOCIATION IA Company Limlted by Guarante•l TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2023 SUSTAINABILITY AND FUNDILA151NG always, we will iontinue to research and approach appropriate fundraising Trusts and encourage service u5er5 and other interested parties to participate in fundraisinE event5 in 5UPPOrt oflDA 2. We will run a SEcond Crowdfunding campaign in April 2024 and more community fLJndTa151n8 events through the year. New stafFing will ensure we have the resources to do this and hopefully generate crucial funding to help meet our 20% inirease in c05t5. 3. We will continue to apply for funding from local authorities. Adult Social Care dirtit payment5 to help fund the iniensive, specialist work we undertake to support vulnerable Deaf people In time, we hope our developed Engage services Iformerly known as Hearing Maners in Carel will beEin to generate more iniome rnakins our support to iare hornes more sustainable and with the ultsmate aim of underpinning our (Dre 5ervi£e5. RESERVES POLICY The definition of reserves in the SORP is'that part of è charitys in£ome funds that is freely available for its general purposes,. This definition of reseNes therefore noimally excludes: permanent endowment funds expendable endowment funds restricted income funds any pan of unresiricted fvnds not readity available for spending, specificalty income funds which could only be realised by disp051n8 of fixed assets held for charitable use 'Reserves' are therefore the resources the Charity has or can make avèilable io spend for any or all of the Charitys purposes once it has Met its commitment5 and covered its other planned expenditure. More speiifically,'re5erves' are income which beiome5 available to the Charity and 15 tD be Spent at the Trustees. discretlon in furtherance of any of the Charltys objeits150metimes referred to as'general purpose, incomel bui whiih is not yet spenr, committed or designated li.e. is Yree?. The level of reserves held take5 into account the nature of intDme and expendlture 5tream5, the need to match them wrth commitments, inclLJding future capiial projects, and the nature of reserves. The Trustees will keep this level of reserves under review at each Board Meeting to ensure that it 15 at th¢ optimum level to faiS1itate the effective operatlons and running of the charlty. The Trustees consider maintaining a reserve balance of £500.000 (being approximately 6 months, Worth of expenditure) (o be prudent. Any funds held in excess of this balance will only be spent in furtherance of the Charitys objectives, as agreed by the senior leadership team in ionjunttlon with the Trustees. Total reserves at the 31 December 2023 amoLtnted to £1.324,85212022.' £1,366.1721 which includes the cost Ishow) in restrlcied fundsl oflulius Newman House. JDA'S cornmunity centre. purpose built to meet the specialised needs of people with hearin8 loss and without which the Deaf community. who cannot aices5 rnainstream facilities e15ewhefe. would Suffer. We ended 2023 with unrestricted reserves of £785,646 RestTlCted reserve5 increased by £55.478 to £489,206 a5 Some grant5 made for 5pecrfic purp05e5 have been carrieo forward ID be v5ed in future years, by agreement with those who made these grants. Unrestritted reserves may be needed to sustain service levels during 2025 and beyond. Page 13
THE JEWISH DEAF ASSOCtATION {A Company Limited by Guarante¢l TRUSTEES. REPORT ICONTINUEDI FOR THEYEAR ENDED31 DECEMBER2023 The above figures are calculated as follows.. 023 E489.206 £so,ooD £78S,646 £1,324.852 2022 433,728 50,000 £822,444 £1.306.172 Pro and other restricted fund5 Endowrnent Fund5 Unrestrirted funds TOTAL FUNDS We anticipate that our reserves will drop by an estimated £750.0 by 2025 a5 we will need to use these to keep our seNices running at current levels. Additionally, the 20% increase in expenditure is like to continue in Ilght of Inflètion. 6oln8 Concern After making appropriate enquiries. the Trustee5 have a reasonable expectation that the charity has adequate resources to continue in operarional existenie for the foreseeable future. For this Teason, they continue to adopt the 80ing concern basi5 in preparing the financial statement5. Further detai15 regarding the adoption of the going Concern basis can be found in the accounting policies. Dlsclosure of Inf•rrnatlon to auditors Each of the per50n5 who are Trustees at the time when thi5 TrustÈÈs' report is approved has (DnfirmEd- that sa far as that Trustee is aware. there is no relevant audit information of which the charitys auditors are unaware, and that each Trustee has taken all the Steps that ought to have been takers as a Trustee In order ro be aware of any relevant audfc information and io establish that the charity's audiiors are aware of that information. Audltor5 The èudltors, BKL Audit LLP, have Indlcated thelr willingness to continue in office. The designared Trustees wlll propose a morion reappointing rhe auditors at a meeting of the Trustee5. Approved by Order of the members of the board of Trustee5 on 3111012024 and 518ned on their behalf by.. EMCo8 Robert Coe BA IEc•nl FCA Trusiee Duncan Gee LLB Trustee Page 14
THE JEWISH DEAF ASSOCIATION IA Company Limited by Guarantee) STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2023 The Trustees Iwho are also the directors ol the Charity for the purposes ol company lawl are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards Iuniled Kingdom Geneially Accepted Accounting Practice). Company law require5 the Trustees to prepare flnancSal statements for each financiol year. Under company law. the Trustees musl not approve the finaneial statement5 unless they are satisfied that they 9ive a true and fair view of the slate of affairs of the Charity and of ils incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial slalemenls, tre Trustee5 are required to". select suitable accounting policies and then apply thern consistently., observe the methods and principles ot the Charities SORP IFRS 102)., make judgments and a¢¢ounling estimates that are reasonable and prudanl., slate whether applicable UK Accounting Standard5 IFRS 1021 have been followed, subject lo any material departures di$¢losed and explained in the financial 5tatemenl5- prepare the financial stalemenls on the going concern basis unless il Is inappropriate to presume that the Charity will continue in business. The Trustees are responsible for keèping adequate accounting records that are suffi¢ient lo show and explain the Chaiity'5 transactions and disclose with reesonable aUr3¢Y al any lime the financial posrf(ion of the Charity and enable them lo ensure Ihal the financial statements comply with the Companies Act 2006. They are also sponsible for safeguafding the assets of the Charity and hen for taking feasonable steps for the prevention and detection ol fraud and other irregularities. Approved by order of the members ofthe board of Trustees on 3111012024 1 and signed on rts behalf by.. Emco Robert Coe BA (Econl FCA Page 15
THE JEWISH DEAF ASSOCIATION IA Company Limiteil by Guaranleg} INDEPENDENT AUDITORS. REPORT TO ThE MEMBERS OF THE JEWISH DEAF ASSOCIATION Opinion We have audited th8 financial slalemenls of The Jewish Deaf Association Ilhe 'charilable companYI for the year ended 31 December 2023 which comprise the Statement of Financial A¢liv11ies, the Balance Sheet, the Slalement ol Cash Flow5 and the related note5, including a summary of significant accounting polieies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Stsndard 102 The Financial Reporting Standard applicable in the UK and Republic ol Ireland, (United lQ'ngdom Generally Accepted Accounts'ng Praclicel. In QUT opinion the finan¢kg1 statements.. give a true and fair view of the slate of the charitable company's aff¥irs as a131 December 2023 and of Ils incoming resources and application of resourGes, including its income and expendrture for the year then ended", have been propèrly prepared in accordance with Unrted Kingdom Generalty Accepted Accounting Practsce, and have been prepared in accordance with the requirements of the Charities Act 2011. Basis for opinion We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUK}l and applicable law. Our re5ponsibililies under those standards are fvrther described in the Auditors, responsibilities for the audit of the financial slalements section of our report. We are independent of the charitable company in accordance with the ethical requiremenls that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evldence we have obtained is sufficient and appropriate lo provide a basis for our opinion. Con¢lu8lons relatlng to golng concern In auditing the financial statements. we have Concluded that the Trustees, use of the going concern basis of accounting in the preparation of the financAal statements is appropriate. Based on the work we have performed, we have not idenlrfied any material uncertainties relating lo events or conditions that, individually or collectively, may cast signifieanl doubt on the charitable company's ability to continue as a going concern for a period of al least fvlelve months from when the financial statements are authorised for issue. Our responsibilrties and the respon$ibililie$ of the Trustee$ with re$ped to going concern are described in the relevant sections of this report. Page 16
THE JEWISH DEAF ASSOCIATION IA Company Limlt8d by Guaranto9) INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF THE JEWISH DEAF ASSOCIATION {CONTINUEDI other Informatlon The othgr information comprises the information included in the Annual Report other than the financial statements and our Auditors, Report Ihereon. The Trustees are responsible for the other Infornation contained within the Annual Report. Our opinion on the financial stslemenls does not cover the other information and, except to the extent otherwise explicit staled in our report, we do not express any form of assurance conclusion Ihereon. OUT responsibility is lo re8d the other infomiation and. in doing so, consider whether the other information is materially inconsislenl with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materialty rnisstated. If we identify such material inconsislencies or apparent material misstatements. we are required lo determine whether this gives rise lo a material rn155talemenl in the financial statements themselves. If. based on the work we have performed, we conclude that there is a material misstalemenl ol this other information. we are required lo report Ihal fact. We have nothing lo report in this regard. Matters on whith we ar¢ requlred lo report by ex¢eptlon We have nothing lo report in respect of the followng matters where the Charities {Accounts and Reports) Regulations 2008 requires us lo report lo you if. in our opinion". the infomiation given in the Tru5tee5' Report is inconsistent in any material respect with the financial stslemenls., or sufficient acwunling records have not been kept.. or the financial statements are not in agreement wh the accounting records and retums.. or we have not received all the information arkd explanations we requi for our audit. Respon$lbllltie$ of trust••s As explained more fully in the Trustees. Responsibilities Statement, the Trustees (who are also the directors of the charitable company for the purposes ol company lawl are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such intemal control as the Tnjstees determine is necessary lo enable the prepafftlion of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial slalements, the Trustees are responsible for assessing the charitable company's ability lo continue as a going concern, dis¢lDsing, as applicable, matters related to going concem and using the going eoncern basis of accounting unless the Trustees eilhei intend lo liquidate the charitable company or lo cease operations, or have no realistic allernalive bul lo do so. Page 17
THE JEWISH DEAF ASSOCIATION IA Company Limtted by Guaranteo) INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF THE JEWISH DEAF ASSOCIATION ICONTINUEDI Auditors. responsibilitie5 for the audlt ol tho rtnancial statements We have been appointed as auditor under section 145 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having eff1 IheTeunder. Our objectives are to obtain reasonable assurance about whether the financial slalements as a whole are freg from material rNi55ts1erNenl, whether due lo fraud or error, and lo issue an Auditors, Report that inclLJdes our opinion. Reasonable assurance is a high level of assurance, bul is not a guarantee that an audit conducted in accordance with ISAS IUKI will always delecl a material mi5ststement when il exists. Misslalemenls can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected lo influence the economic decisions of users taken on the basis of these financial statement5. Irregularities, including fraud, a instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to delect material missialemenls in respect of irtegularilies, including fraurs. The extent lo which our procedures are capable of delecling irregularities. including fraud is detailed belL)W'. We obtsined an understanding of the legal and regulatory framework that the academy's operates in. and identified the key Eaws and regulations Ihal.. • had a direct effect on the determination of malerial amounts and disclosures in the financial statements. These included the UK Companies Act and tax legislation., and do not have a direct effect on the financial statements bul compliance with which may be fundamental to the charitable company's ability lo operate or to avoid a material penaty. We discussed arrong the audit engagement team regarding the opportunities and incenb.ves that may exist within the organisalion for fraud and how and where frayd might occur in the financial statement5. In common with all audits under ISAS IUKI, we are also required to perform specific procedures lo respond to the risk of management override. In addressing the risk ol fraud through management override of controls, we tested the appropriateness ofjournal entries and other adjustments.. assessed whether the judgements made in making accounting estimates are indicative of a potential bias", and evaluated the business rationale of any signifieanl transacbons that are unusual or outside the normal course of business. In addition to the above. our procedures to respond to the risks identified included the following.. reviewing financial statement disc105ures by testing lo supporting documentation lo assess compliance with provisions of relevant laws and regulabons described as having a direct effecl on the finaneial slalemenls., performing analyb'cal procedures lo identify any unusual or unexpectgd relationships that may indicate risks of material misstatement due lo fraud., • enquiring of management, and external legal counsel concerning actual and potential liligalion and claims. and instances of non-compliance with laws and regulations,. and reading minutes of meetings of those charged with governance. A fvrther description of our responsibilities for the audit of the finanryal statements is located on the Financial Reporting Council's website al.. vwM.frc.o .ukl udilorsres nsibilities. This description forms part of our Auditors, Report. Page 18
THE JESH DEAF ASSOCIATION IA Company Limlt¢d by Guarantee) INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF THE JEWISH DEAF ASSOCIATION {CONTINUED} Us• of our report This report is made solely to the charitable companys Iruslees, as a body, in accordance with Part 4 of the Charities (AoUntS and Reports) Regulations 2008. Our audit work has been undertaken so that we might slate lo the charitable company's Iruslees those matters we are required to state to them in an Auditors, Report and for no other purpose. To the fullest extent permilled by law, we do not accept or assume responsibility lo anyone other than the charitsble company and its member5, 85 a body, for our atsdfÉ WOTk. for this report, or for the opinions we have fomed. SEL Aiédit LLP BKL Audit LLP 35 Ballards Lane London N3 1XW 31110/2024 BKL Audit LLP are eligible to act as auditors in ter of section 1212 of the Companies Act 2006. Page 19
THE JEWISH DEAF ASSOCIATION IA Company Lifflited by Guarant6•1 STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 31 DECEMBER 2023 As restated Total funds 2022 Endowm•nt funds 2023 Restricted Unrestrlct•d funds funds 2023 2023 Total fund$ 2023 Note Income and endowments from: Donations and legacies Charitable ath'vities Investments 124.920 622.215 218.986 25.495 747.135 218,986 25,495 962. 104 147,097 25,954 Total Inc¢me and endowments 124,920 866.696 991,616 1. 135, 155 Expendlture on: Charitable activities 97,442 889,609 987,051 910,463 Total expenditure 97,442 889,609 987,051 910,463 Not Incomellexpenditurel before net1055e5 on investments 27,478 {22,913) 4,565 224,692 Netlosses on investments {15,8851 115,885} (79,570) N¢t Incom•l{gxpendlture) Transfers between funds 27.471 {38.7981 111.320) 145. 722 15 28.000 {28.000) N•t mov•ment In funds 55.478 {66.798} 111,3201 745, 122 R•con¢iliatlon of funds: Total funds brought fOard Nel mvement in funds 50.000 433.728 6S,478 852A44 166.798) 1,336.172 111.320) 1, 191,050 145,122 Total funds Carried forrd so.000 489,206 785.646 1,324,852 1,336, 772 The Statement of Financial Activities includes all gains and losses recognised in the year. The notes on pages 24 10 38 form part of these finanryal slalemenls. Page 20
THE JEWISH DEAF ASSOCIATION IA Company Limited by Guarant••l REGISTERED NUMBER: 04983830 8ALANCE SHEET AS AT 31 DECEMBER 2023 2023 2022 Note Flxed assets Intangible assets Tangible asset5 Investments 28,000 260,690 676.544 10 11 275.583 690.861 965.234 966.444 Current assets Debtors Cash at bank and in hand 12 117,004 287,242 163,060 325,341 404.246 488,401 Creditors: amounts falling due within one year 13 (44.6281 (118,673) Net currènt assets 3S9.618 369, 728 Total assets les5 current Ilabllltlè8 1,324,8S2 1,336. 172 Net asspts gxcludlng penslon a$$et 1.324,852 1,336. 172 Total net ass•ts 1.324.8S2 1.336. 172 Charity funds Endowment funds Restricted funds Unrestricted funds 15 15 50,000 489,206 785,646 50,000 433, 728 852,444 15 Totsl funds 1,324,852 1,336, 172 Page 21
THE JEWISH DEAF ASSOCIATION {A Company Limited by Guarant••} REGISTERED NUMBER: 04983830 BALANCE SHEET ICONTINUEDI AS AT 31 OECEMBER 2023 The entity was enliued lo exemption from audit under section 477 of the Companies Act 2DO6. The members have not required the entity lo obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. However, an audit 1$ required in accordance with section 145 of the CharilEs Act 2011. Thg Trustees acknowledge their responsibilities for complying with the requirements of the Act with SPeCt to accounting records and preparation of linancial statements. The financial statements have been prepared In accordance with the provisions applicable lo entities subject to the small companies regime. The financial statements were approved and aulhorised for issue by the Trustees and signed on their behalf by.. Emcoé Robert Cog BA {Econ} FCA (Trusleel Dale.. 3111012024 The notes on pages 24 10 38 form part of these financial slalements. Page 22
THE JEWISH DEAF ASSOCIATION IA Company Limited by Guaranteol STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2023 2023 2022 Cash flows from operating activities Nel cash used in operating activities 130,255) 64,985 Cash flows from investing actlvlties Dividends, interests and rents from investments Purchase of intangible assets Purchase of tangible fixed assets Proceeds from s81e of investrnents Purchase of investments 25,494 128,0001 13,7701 53.094 {54.6621 f8,376) 110.589 (46,953) N•t ca$h lus•d in}Iprovldod by inv•sting activities 17,8441 55.260 Cash flows from financlng activities Net cash provided by financing activitie$ Change in cash and cash ¢quivalent$ in the yoar Cash and cash equivalents at the beginning of the year 138.0991 325.341 120,245 205,096 Cash and cash •qulYal•nts at the end of the year 2B7.242 325,341 The notes on pages 24 to 38 form part DI these financial statements Page 23
THE JEWISH DEAF ASSOCIATION IA Company Limited by Guarant•o) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 General informatlon The Jewish Deaf Association is a company limited by guarantee, registered in England and Wales Icompany No. 04983830}.11 is also a registered charity with the Charity Commission (Charity No. 11058451. The financial slalemenls are presented in £ sterling which is the functional currency of this company. In the event of the company being wound up, the liabilty in resped of the glrantee is limited to £1 per member of the company. Ac¢ountlng pollcles 2.1 Basls of preparatlon of finanei*l statements The financial slalemenls have been prepared In accordance with the Charities SORP IFRS 1021 AOUntIng and Reporting by Charities.. Statemenl of Recommended Pra¢tice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191, the Financial Reporting Standard applicable in the UK and Republi¢ of Irand IFRS 1021 and the Companies Act 2006. The Jewish Deaf Association meets the defini(ion of a public benefit entity under FRS 102. Assets and liabilitie5 are initially recoyni5ed al historical cost or transaction value unless otherwise Staled in the relevant accounting policy. 2.2 Income All income is recognised once the Charity has enliuement to the income, il is probable that the income will be received and the amount of income receivable can be measured reliabty. The recognition of Income from legacies is dependent on establishing entstlement. the piobability of reIpl and the ability to estimate with Sufflent accuracy the amount receivable. Evidence of entillemenl to a legacy exists when the Charity has sufficient evidence that a gift has been left lo them (through knowledge ol the existence of a valid will and the death of the benefaclorl and the executor is satisfied Ihal the propety in question will not be required lo satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that f( will be received and the fair value of the amount receivable, which will generally be the expected cash amount lo be distributed to the Charty, Can be reliably measured. Gfants are included in the Slalement of Financial Activities on a receivable basis. The balance of income received for specific purposes bul not expended during the period is shown in the relevant funds on the Balance Sheet. Where income is receiveij in advance of enlillemenl of receipt, ils recognition is deferred and indudetl in credrtors as deferred ineome. Where enlitlemenl occurs belore income is received, the income is accrued. Income lax recoverable in relation lo investment income is recognised al the time the investment income is receivable. Page 24
THE JEVIISH DEAF ASSOCIATION IA Company Llmitsd by Guarant9e) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENOED 310ECEMBER 2023 Accountlng pollcl•$ (¢ontinuedl 2.3 Exptndlture ExpendiluTe is recognised once there is a legal or nstructiVe obligation to transfer economic benefit lo a third paty. il is probable that a transfer of economic benefrts will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the lolal of direct costs and shared cos15. including support costs involved in undertaking each activity. Direct costs attributable lo a single activity are allocated directly lo that activity. Shared costs which conlnbule to more than one activity and support Costs whieh are not attributable lo a single acb.vity are apportioned beeeTr those activities on a basis consistent with the use of re50urce5. Central staff costs are allocated on the basis of time spent, and deprecAalion harges all¢xaled on the pO.0n of the asset's use. Expenditure on charitable ath'vities 15 incurred on direclly undertaking the aetiviliEs which further the Charity's objeth'ves, as well as any assoeialed support costs. All expenditure is inclusive of irrecoverable VAT. 2A ReSeah and development Development costs are capilalised within intangible assets Whe they Can be identified with a specific product or project anlicipaled to Produce future benefits. and are amortised on the straight line basis over the anticipated life of the nefitS arising from the completed product or project. Defeired research and development costs are reviewed annualty, and where fijture benefits are deemed to have ceased or to be in doubt, the balonce of any related research and development is written off to the Statemenl of Financial ktivities. 2 Intsngible •$$ets and amortlsatlon Intangible assets costing £NIL or more are capilalised and recognised when future economic benefits are probable. and the cost or value of the asset can be measured reliably. Intangible assets are initialty recognised at ¢osl. After recognition, under the cost model, intangible assets are measured al cost less any accumulated amortisalion and any accumulated impairment losses. Amortisalion is provided on intsngible assets at rates calculated lo write off the cost of eath as5el on a slraigh14ine basis over its expected usofvl lrfe. Amortisation is provided on the following basis.. Development expenditure 25% 2.6 Tangible fixèd assets and dtrpMciatlon Tangible fixed assets ¢o$ling £250 or more are capitalised and recognised when future economic benefits are probable and the c051 or value of the asset can be measured reliab. Tangible fixed assets are initially recognised al cost. After cognItion. under the c05t model, tsngible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred lo bring a tangible fixed asset into its intended workn.ng condition should be included in the measurement of cost. Page 25
THE JEWISH DEAF ASSOCIATION (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Accounting polScles fcontinuedl 2.6 Tanglble flxed a$sots and depreclatlon leontlnued) Depreciation 15 charged so as to allocate the c051 of tangible fixed assets le55 their residual value over their estimated useful INes, using the straight-line method. Depreciation is provided on the following basis.. Freehold property Fixtures and fittings Office equipment 4D 25b 25b 2.7 Invgstments Fixed asset investments are a fomi of financial instrument and are inilialty recoynised al their trans8clion cost and subsequently measured al fair value al the Balance Sheet dale, unless the value cannot be measured reliably in which case il 15 measured at cost les5 impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as 'GainsllLossesl on investmenls, in the Slalement of Financial Activitws. 2.B Debtors Trade and other debtors are recogrsised at the settlement amount after any trade discount offered. Prepayments are valued al the amunl prepaid net of any trade discounts due. 2.9 Cash at bank and in hand Cash al bank and in hand includes cash and short-temi highly liquid investments with a short malurty of three months or less from the date of acquisition or opening of the deposit or similar account. 2.10 Llabllltles and provislons Liabilities are recognised when there is an obligation at the Balance Sheet dale as a result of a past event. il is probable that a transfer of economic benefit will be requiied in settlemenL and the amount of the settlement can be estimated reliably. Liabilib'e5 are recognised al the amount that the Charlty anticipates il will pay to settlè the debt or the amount il has received as advanced payments for the goods or services il musl provide. Provisions are measured at the best estimate of the anK)unts required lo settle the obltgation. Where the effect of the lime value of money is material, the provision 1$ based on the present value of those amotjnts. discounted al the pre-tax discount rale that rellecls Ihe risks specific lo the liability. The unwinding of the discount is re¢ognised in the Slalement of Financial Aclivitr'es a5 a finance cost. 2.11 Financial Instrum•nts The Charity onty has financial assets and financial liabilities of a kind that qualify as basic Ilnancial instruments. Basic f1nancial instruments are initially COgnised at tran$8etitsn valtje and subsequently measUd al their settlement value with the exception ol bank loans which are subsequently measured at amortised cost using the effective interest method. Page 26
THE JEWISH DEAF ASSOCIATION (A Company Limited by Guarante81 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Accountlng pollcles (continued) 2.12 Fund accountlng General funds are unrestricted funds which are available for use al the discretion ol the Trustees in furtherance of the general objecb'ves of the Charity and which have not been designated for other purposes. Reslricled funds are funds which are lo be used in accordance wilh specific reslriclions imposed by donors or which have been raised by the Charity for particular purposes The costs ol raising and adrnini5tering such fund5 are charged against the specific fund. The aim and use of each restricted fund is set out in the notes lo the finèncial Statements. Inveslm8nt income, gains and 10$5e$ are allocated to the appropriate fund. Intome from donatlons and legacles As restated Total funds 2022 R•strlct•d Unrestricted funds funds 2023 2023 Total funds 2023 Donations 124,920 429.507 192.708 554.427 192,708 510,379 49,255 402,470 Legacies Fundraising evenl$ 124.920 622,215 747,135 962, 104 Total 2022 as restated 125,860 836,244 962, 104 Page 27
THE JEWISH DEAF ASSOCIATION IA Company Limit¢d by Guarantfye) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Investment Income Unrgstrfcted funds 2023 Total fund$ 2023 Total funds 2022 Investment income 25.495 25,495 25,954 Total 2022 25,954 25,954 Anatysis of expenditure ty activltl•$ Actlvltles undertaken dir¢ctly 2023 Support costs 2023 Total funds 2023 Tot81 lunds 2022 Charitable Activities 734,656 252.395 987,051 910.463 Total 2022 729,932 180,531 910,463 Anatysis of direct Costs Total funds 2023 Total funds 2022 A¢tlvltlg$ 2023 Staff costs Day centre expenses Members activities Communication support ornrnunity transport Cornmunity education Advertising and publicty Professional fees Olhef expenses 468.031 70.133 17.389 41.966 30.104 24.033 5.973 72.622 4.405 468,031 70,133 17,389 41.966 30.104 24.033 5.973 72.622 4.405 394,632 123,341 58,432 30,008 19,036 23,019 11,194 61,541 8, 729 734,656 734,656 729,932 Total 2022 729,932 729, 932 Page 28
THE JE#VISH DEAF ASSOCIATION IA Company Llmited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Anaty$l$ of oxpendlture by activities Icontinuedl Anaty$ls of dlrect costs Icontlnuedl Analysls of support costs Total funds 2023 Totsl funds 2022 Activiies 2023 Staft costs Depreciation Other staff costs Premises costs Communication costs Computer costs Recruitment 106.807 18.663 1.202 35.280 49,038 21,000 20,405 106,807 18,663 1,202 35,280 49.038 21.000 20.405 80,074 17,485 587 28.011 40,881 13.493 252,395 252,395 180,531 Tot812022 180,531 180,531 Auditors. rnmun8ration 2023 2022 Fees payable lo the Charity's auditor for the audit of the Charitys annual aUnts 7.920 7,530 Staff costs 2023 2Q22 Wages and salaries 574,838 474,706 574,838 474,706 Page 29
THE JEWISH DEAF ASSOCIATION IA Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 staff costs Iconllnu•d} The avera9e number of persons employed by the Charity during the year was as follows.. 2023 No. 2022 No Chief Executive Servi¢es lo the mm[nIty Caretaker/Cleaner Fundraising and publicity A(Jminislration 13 13 21 19 Th8 number of employees whose empbyee benefits (excluding employer pension costs) 8xcefrded £60,000 was.. 2023 No. 2022 No. In the ban(J £70,001- £80.000 Page 30
THE JEWISH DEAF ASSOCIATION (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Trustees. remuneratlon and expenses During the year. no frustees received any remuneration or other benefits f2022- £NIL). During the year ended 31 December 2023, no Tiustee expenses have been inCued (2022- £NILJ. Intang5ble 4$$9ts Development Cost Additions 28,000 Al 31 December 2023 28,000 Net book valu• At 31 December 2023 28,000 At 310gGember 2022 Page 31
THE JEWISH DEAF ASSOCIATION IA Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 10. Tanglble fixed assets Frgehold property Motor Flxtur•s and v•hlcl•s fittings Office equipment Total Cost or valuatlon Al 1 January 2023 Additions 480,222 8,604 98.706 2,661 100,6S6 1,109 688,188 3,770 Al 31 December 2023 480,222 8.604 101.367 101.76S 691.958 Depr•¢latlon At 1 January 2023 Charge for the year 242.783 11,041 8,604 79,052 1,213 82,166 6,409 412,605 18.663 At 31 December 2023 263.824 8.604 80,265 88.575 431.268 Net book value At 31 Decgmber 2023 226.398 21,102 13.190 260.690 At 31 D6¢ember 2022 237,439 19. 654 18.490 275. 583 11. Fixed asset investments Llsted Inveslmonts C06t or valuation At 1 January2023 Additions Disposals Revaluations 690,861 $4,662 (53.0941 115.8851 At 31 December 2023 676,544 Net book value At 31 December 2023 676,544 At 31 Dec8mber2022 690, 861 Page 32
THE JEWISH DEAF ASSOCIATION (A Company Llmlled by Guarantgo) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 12. Debtors As restated 2022 2023 Due wlthln one y•ar Other debtors Prepayments and accrued income 9.297 107,707 8,449 154,611 117.004 163,060 13. Credltors: Amounts lalllng due wllhln on• year 2023 2022 Trade creditors Other taxation and social security Other creditors Accruals and deferred incorne 24.537 12,743 3,123 4,225 33.709 23.899 1. 744 59.321 44,628 118,673 14. prtor y•ar adjustments The financial ststemenls have been amended to indude legacy income of £30,000 which was received in the year lo 31 December 2023. Notification that these amounts were lo be pa had been received by the year ended 31 December 2022. As a result the comparative infom)alion has been 8nded lo include this in accrued income at 31 December 2022. Page 33
THE JES DEAF ASSOCIATION IA Company Llmlted by Guaranto•1 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 15. Statement of fund5 statement ot funds - currnnt yoar Balance •t 31 Golnsl December (Losses) 2023 Balance 4t 1 January 2023 Transfers Inlout Income Expendlturn UnrKtrlcted funds General Funds- all funds 852,444 866,698 1889,6091 {28,000) 115,885) 785,646 Endowment funds Endowment Funds- all funds so,000 so,000 Restrfctsd funds Restricted Funds all funds 433,728 124,920 (97,442) 28,000 489,206 Total of funds 1,336.172 991,616 1987,051) {15.885} 1,324.852 Page 34
THE JEWISH DEAF ASSOCIATION {A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OECEMBER 2023 15. Statement of funds Icontlnued) ststement of lunds - prior year Balance at 31 December 2022 Balance at l January As reslaled 2022 Income Expenditure Gain (Losses) Unrestricted funds General Funds- all ndS 730, 782 1.009,295 {807,463) (79,570) 852,444 Endowment funds Endowment Funds- all fvnds 50,000 Restricted lunds Restricted Funds - èll lunds 410,868 125,860 1103,000) 433, 728 Total of funds 1, 191,050 1. 135,155 {910,463) (T9,570) 1,336, 172 16. Summary offundts Summary of funds - currnnt year Balance at 31 December 2023 Balance at 1 January 2023 Tran$fevs inlout Gains1 (Losses) In¢ome Expéndltur• General funds Endowment funds Reslricled funds 852.444 866.696 1889.6091 128.0001 {15,8851 785,646 50.000 433.728 so.000 489.206 124.920 197A421 28,000 1,336,172 991,616 1987,0511 115.8851 1,324.852 Page 35
THE JEVIISH DEAF ASSOCIATION IA Company Limil•d by Guarante•l NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 16. Summary of funds Icontinuedl Summary of lunds - PTlor year Balance 8t 31 December 2022 Balance at l January As restated 2022 Income Expenditure Gain (Loss9s) General funds Endowment funds 730,182 50,000 410,868 1.009.295 (807,463) (79,5TOJ 852,444 50,000 433, 728 Restricted funds 125.860 f103,000) 1. 191,050 7,135. 155 (910,463) 179,570) 1,336, 172 17. Analy518 of net assets betw•en fvnds Analysis of not assets between funds- current year Endowm9nt R•stri¢t•d Unrg$tri¢l¢d funds funds funds 2023 2023 2023 Tolal lunds 2023 Tangible fixed assets Intangible fixed assets Fixed asset investments Current assets Creditors due within one y8ar 26D.690 28,000 200,516 260,690 28,000 676,544 404,246 144,6281 50.000 426,028 404,246 144,6281 Total 50,000 489,206 785,646 1,324,852 Analysis of net assets between fund5 - prlor year Endowment funds 2022 Restricted Unrestncted funds funds 2022 2022 Total funds 2022 Tangible fixed assets Fixed asset investments Current assets Creditors due within one year 275,583 158. 145 275, 583 482.716 690,861 488.401 488,401 (118.673J (118,673) 50,000 Total 50, 000 433. 728 852.444 1.336. 172 Page 36
THE JEWISH DEAF ASSOCIATION IA Company Limbtod by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 17. Analy$l$ of net assets tI¥•en funds {contlnu•dl The general maintenance fund Tepre5ent5 8mounts which have been designated by the directors I trustees to finance the future repairs and maintenance of the freehold property. 11 is planned to meet these costs fram a designation of £10,000 per annum and lo fund any large one off projected expenditure. The general lund Includes all dOnactOn for which a donor has not expressed any preference as lo how the funds shall be spent and the unrestricted income accruing lo the charity. These funds are applied for any charitable purpose to the benefit ol the users of JDA al the absolute discretion ol the trustees. The restricted propety fund represenls amoLtnls which have been received specifically for, and have been used to finance the acquisition of freehold land and buildings. Independent Deaf Support Services represents amounts received specifically for the new weekly drop-in and follow up service sel up to provide information and advice, advocacy and telephone and translation for Deaf l Deafolind Brits"sh Sign Language IBSLI user5 of all ages and faiths who live in the Borough of Barnel and who have nobody to advocate for them and inadequate professional cornmunication support. The olhef restricted lunds represent numerous grants received which are being used lo finance spe¢rfi¢ expenses lo enable the charity lo support and assist Deaf and Deaftslind people. The endowment lund represents an amount received spe¢ificalty lo be used for investrnent purposes, with any income earned being available to fijnd general expenditure. 18. Reconclllatlon of ngt movement in funds to net cash flow from opgrating activitles 2023 2022 Net incornelexpenditure for the year {as per Slalement of Financial A¢liviliesl {11.3201 145, 122 Adlustm9nts for: Depreciation charges Gain/Losses on investments Gainslllosses} on investments Decreasellincrease} in debtors Decrease in creditors 18,663 17,485 15,934 {9,6101 46,056 {74,044 (109,396) (4, 160) Net cash provldgd byllus•d In) operatlng a¢livlti•s {30,2551 64,985 19. Analysis of cash and cash equivalents 2023 2022 Cash in hand 287.242 325.341 Total ¢a$h and cash equlvalents 287,242 325.341 Page 37
THE JEWISH DEAF ASSOCIATION IA Company Llmitod by Guarant••} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Analysls of changes in net debt At1 January 2023 C4$h flows At31 December 2023 Cash at bank and in hand 325,341 {38,0991 287.242 325,341 138.0991 287,242 21. Relat•d party tran$actSon• During the year, the charity incurrèd professional fees of £9.570 12022". £6,094) from M Goldberg, a trusl8e. These were induded on an arms length basis. During the year. the trustees, made aggregate donations ol £Nil12022. £64,140). No other director or trustee received any remuneration or reimtrursemenl of expenses during the year. Page 38