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 tha￿table 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 Art￿cleS 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 btfi*fit-
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, Med￿Cal 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 A￿1VITIES
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 a￿aYs, 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 ne￿orking/ 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 t￿hnolOgY 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 mA￿ERs 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 difficu￿leS 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 w￿h
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 f￿1rn 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 a￿Ur3¢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 w￿h 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 eff￿1 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 JE￿SH 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 (A￿oUntS 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
fO￿ard
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
for￿rd
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 gl￿rantee 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
A￿OUntIng 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 I￿rand 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
re￿Ipl and the ability to estimate with Suff￿lent 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 be￿eeTr 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 ReSea￿h 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
measU￿d 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
a￿Unts
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 inCu￿ed (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 8￿nded lo include this
in accrued income at 31 December 2022.
Page 33

THE JE￿S￿ 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 dOnact￿On 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