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← The Jewish Deaf Association

2024-12-31-accounts

Registered number: 04983830 Charity number: 1105845

THE JEWISH DEAF ASSOCIATION

(A Company Limited by Guarantee)

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

THE JEWISH DEAF ASSOCIATION

(A Company Limited by Guarantee)

CONTENTS

Page
Reference and Administrative Details of the Charity 1
Trustees' Report 2 - 16
Independent Auditors' Report 17-19
Statement of Financial Activities 20
Balance Sheet 21
Statement of Cash Flows 22
Notes to the Financial Statements 23-30

THE JEWISH DEAF ASSOCIATION

(A Company Limited by Guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY FOR THE YEAR ENDED 31 DECEMBER 2024

Trustees Trudy King, Chair
Duncan Gee LLB, Vice Chair
Robert Coe BA (Econ) FCA,Hon Treasurer
Richard Hasseck FCA
Caroline Janner
Mira Goldberg
Malcolm Cohen
Company registered
number 04983830
Charity registered
number 1105845
Registered office Julius Newman House
Woodside Park Road
North Finchley
N12 8RP
Chief executive officer Sue Cipin OBE
Independent auditors Goldwins Limited
75 Maygrove Road
West Hampstead
London NW6 2 EG
Bankers HSBC Bank Pie
196 Oxford
Street London
W1A 1EZ
Solicitors J M Finn & Co
4 Coleman
Street London
EC2R 5TA

1

THE JEWISH DEAF ASSOCIATION

(A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

Throughout this document:

The word Deaf (with a capital D) is used to denote people most likely to be immersed in Deaf culture and communicate using British Sign Language.

The word Deafblind (with a capital D) is used to denote Deaf people who are also blind, and who communicate via hands-on sign language

The term deaf (with a little d) describes people who do not use sign language and identify more with the hearing world

The term deaf also combines the two, referring to everyone with a hearing loss.

The Trustees present their annual report together with the audited financial statements of the charity for the year 1 January 2024 to 31 December 2024. The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) as amended by Update Bulletin 1 (effective January 2015).

Since the charity qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

STRUCTURE, GOVERNANCE & MANAGEMENT

Governing Document

The organisation is a charitable company limited by guarantee, incorporated on 3[rd] December 2003 and registered as a charity on 31[st] August 2004. The company was established under a Memorandum of Association that established the objectives and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.

Recruitment and appointment of Board of Directors

The directors of the company are also charity trustees for the purposes of charity law and, in accordance with the Memorandum and Articles of Association, are also required to be Members of the company. Under the Memorandum and Articles of Association, the members of the Board are elected to serve for a period of three years after which they must stand for re-election at the next Annual General Meeting.

appropriately reflected through the diversity of its governing Board.

2

THE JEWISH DEAF ASSOCIATION

(A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

Trustee Induction and Training

JDA Trustees are relevant to the work and needs of the charity and most of the existing trustees are familiar with the practical work of the charity through their long involvement with the organisation and its predecessor body. New trustees are required to attend a training session led by the Chief Executive to enable them to familiarise themselves with the charity and the context within which it operates.

Risk Management

Appropriate procedures and controls are in place to mitigate any significant or major risks the charity might face and to ensure compliance with the health and safety of staff, volunteers, clients and visitors to Julius Newman House. They are reviewed periodically to ensure they continue to meet the needs of the charity.

Public Benefit

In deciding the activities to be undertaken by the charity, the Board of Trustees has paid due regard to the public benefit guidance published by the Charity Commission in Section 4 of the Charities Act 2006.

Organisational Structure

The Board meets at least quarterly in accordance with the Articles of Association and is responsible for the strategic direction and policy. Six members served during 2024. The Chief Executive attends board meetings on an ex-officio basis but has no voting rights.

The Chief Executive has operational responsibility for fundraising and service delivery and manages 5 full-time and 16 part-time workers including fully trained Support Workers, all fluent in British Sign Language, and a qualified hearing consultant. Professional interpreters, guides and lip-speakers are employed as and when required. The staff team is complemented by 35 volunteers whose contribution is integral to the work of the charity.

VISION

between deaf and hearing people: a world with respect, inclusion and equality.

MISSION

By informing, supporting and educating, our mission is to improve access, independence, equality and inclusion for people with a hearing loss, enabling everyone with hearing loss to get the very best out of life.

AIMS

To increase access to information and services

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THE JEWISH DEAF ASSOCIATION

(A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

OBJECTIVES

The JDA is to provide support to persons with all levels of hearing loss and related issues. Whilst the Company has particular expertise in meeting the religious, cultural and social needs of people of the Jewish faith, everyone is welcome; services are open to all and are firmly established as such.

Strategies to achieve our aims and objectives and deliver public benefit:

Geographical reach

The JDA is centrally situated in North Finchley in the London Borough of Barnet and we serve people from the surrounding boroughs and beyond. Our support extends across England, and occasionally overseas.

Fees and charges

In order to ensure equality with hearing people, who have free access to mainstream information and advice services, we keep our equivalent accessible services free of charge; we keep other charges low as the majority of our clients, particularly those aged 60+, are unemployed and on benefits.

Introduction

JDA staff and volunteers continue to facilitate effective communication and enable the deaf and hard of hearing people of our community to overcome the daily obstacles they face in our hearing world. Over the past year, JDA has enabled an estimated 2,781 Deaf, Deafblind, deafened and hard of hearing people to lead the very best life possible also indirectly benefiting their families, medical professionals and other people working with them in an official or domestic capacity.

SERVICES / ACTIVITIES

A. SERVICES FOR OLDER DEAF / DEAFBLIND PEOPLE, MAINLY BRITISH SIGN LANGUAGE (BSL) USERS

Our older clients are multiply disadvantaged and extremely vulnerable. Excluded from mainstream day centre provision and support services, many turn to JDA as their sole source of support and companionship.

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THE JEWISH DEAF ASSOCIATION

(A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

1. Support Services enabling Deaf people to cope with whatever challenges life brings

practical support, accessible information, befriending, guidance, counselling, interpreting and - advocacy Deaf-friendly, purpose built homes, in hospitals and hospices, in care homes and out in the community. Our support includes:

There are no local residential homes catering for older Deaf/Deafblind people, so we ensure they receive the care they need to stay at home for longer. Working closely with families, professional domiciliary care agencies and specialist freelancers, our dedicated team of Support Workers manage and oversee every aspect of their care, social and domestic life, keeping them safe, secure, happy and well, knowing they always have JDA to turn to.

Due to the increasingly complex needs of our clients, our Support Team had a particularly busy year carrying out considerably more interventions for the same number of clients (7,918 for 57 clients, up from 4,927 interventions in 2023) of which 2,340 (2,246 in 2023) were medical i.e. arranging/ accompanying to medical appointments, interpreting, advocating, support through illness/hospitalisation.

2. Wednesday Club for older Deaf and Deafblind people who need support

76 Deaf/Deafblind people enjoyed a lively, weekly, year-round programme of stimulating social/ - cultural/educational/religious events made fully accessible by JDA staff, volunteers, personal - - with a hot, kosher 3-course meal and refreshments throughout the day. The usual number of participants is around 60 people but in 2024 more of our regular Dcafe participants increased our numbers by joining in some of the outings.

Our very popular on-site activities featured quizzes, games, discussions, sub-titled films, arts and crafts and interesting talks including Being a Police Officer, Life as an England Deaf Footballer, Malaysia and Singapore. Outings/BSL tours to places of interest included Old Royal Naval College in Greenwich, Frameless Art Exhibition, Museum of the Home, River Cruise, the Foundling Museum and the Supreme Court. Our Jewish Deaf/Deafblind members participated in regular Jewish festival observances, culture Rabbi.

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THE JEWISH DEAF ASSOCIATION

(A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

Happy Mondays, led by our Trustee Caroline Janner, enabled older Deaf and Deafblind people

As always, older people with impaired mobility and unable to travel independently were able to get out regularly, thanks to our volunteer drivers and by means of door-to-door transport in taxis when necessary.

Outcomes / Achievements

332 people benefited from Deaf Services (249 in 2023) in the following ways:

Independent Deaf Support Services (IDSS) Information and Advice & Telephone/Translation

Our specialist IDSS workers meet the neglected support and interpreting/advocacy needs of Deaf people of all ages, faiths and nationalities at BSL Tuesdays weekly Drop-In with follow-up support. Beneficiaries are people who cannot access mainstream support, lack the language/ life skills to cope independently, and have nowhere else to turn for help with complicated paperwork, correspondence and phone calls. We deal with complex matters concerning benefits, housing, medical, utilities, abuse - often challenging bureaucratic errors, some of which could have serious consequences such as fines, court action, even eviction.

Our highly trained team of Deaf and hearing IDSS staff carried out 816 interventions for 65 clients in 2024 (758 interventions for 67 clients in 2023). Support Team provided more intensive support as needed.

Outcomes / Achievements

As a result of this service, vulnerable, often desperate Deaf people have access to the - information, help and support they anywhere else to live life as they wish, remain mentally stable and the opportunity to become a part of our warm and welcoming supportive community where everyone is accepted.

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THE JEWISH DEAF ASSOCIATION

(A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

They benefit from improved living conditions and financial circumstances, reduced stress and anxiety, improved health and wellbeing and increased independence and ability to make informed choices.

They find a greater sense of safety and security, knowing we are there to help them cope and avert crises.

Several of our clients also benefit from increased community involvement, confidence, skills and a sense of purpose by joining our volunteer workforce (mostly in Dcafe).

3. Dcafe and Dcafe Community community services

Outcomes / Achievements

This extremely popular provision enables Deaf people who would otherwise be alone at home to meet up with friends and make new ones. They love the lively, inclusive atmosphere and delicious, freshly cooked food - and the stimulating activities and regular involvement in community life. 124 people attended over the year, with an average 30 people each week.

Dcafe Volunteer Training Scheme

In 2024 the programme benefited a further 8 unemployed Deaf volunteers who gained new skills/ qualifications and improved 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 further education or paid jobs. One volunteer left to seek paid employment; 2 now attend college whilst still volunteering at Dcafe; one works part time in a charity shop. Another of our volunteers was promoted to Dcafe supervisor and was paid to come in on a Monday to oversee the prepping of the food.

4. JDA Computer Club IT training led in BSL by a Deaf tutor

JDA Computer Club remained popular and continued to run on Zoom and at JDA Community Centre.

8 Deaf people benefited regularly from improved IT skills, enhanced independence and increased access to information relating to hardware, software, smart phones, iPhones and iPads.

5. Cultural activities

As always, together we enjoyed celebrating festivals, history, fun facts and favourite foods from different cultures and faiths. Indian feast, which was followed by Brinthan leading a discussion about the US election. The year was rounded off with a fabulous festive lunch with entertainment.

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THE JEWISH DEAF ASSOCIATION

(A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

B. JDA FAMILY SERVICES

We continued to offer families the individualised support, information and impartial expert guidance they need to give their child the best start in life - remaining by their side from birth right through to university.

We worked with (mostly) hearing parents of deaf/deafened babies and children in response to individual need, focusing on the best interests of the child to help ensure each of them can fulfil their potential.

Personalised support :

Providing information and offering expert help:

Raising deaf awareness in schools

Ensuring that schools are fully deaf aware

We also improved the challenging learning environment for deaf children in mainstream schools by acoustically treating classrooms in Jewish schools.

*** NEW * DClubs for Jewish Deaf children**

New in 2024, DClub for ~~9 1~~ 4-year-olds and DClub Mini for 5-8-year-olds enabled children who may be the only deaf pupil in their school to meet up regularly with other Jewish deaf children and enjoy exciting, stimulating activities tailored to their needs, or which would otherwise be a challenge for them to access.

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THE JEWISH DEAF ASSOCIATION

(A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

-esteem, help them to accept and embrace their deafness and hopefully form long lasting friendships preventing known mental health issues in young adult life .

Events organised in 2024 included well-attended captioned theatre performances, a Harry Potter Studio tour, Go Ape adventuring, The Frameless Exhibition and football with Barnet Deaf FC players.

Outcomes / Achievements

Over 2024, JDA Family Services saw a 20% increase in the number of deaf children it supports, largely because of DClub. In all, we supported 42 children from 38 families. The innovative new provision of DClub and DClub Mini proved very popular with deaf children, siblings and parents alike. an

To further improve our range of tools and services for the benefit of deaf children, we also:

This all contributed to deaf children growing up as happy, confident individuals, able to thrive and fulfil their potential. They and their families were able to reduce stress and anxiety, gain a more positive outlook, improve coping skills and confidence. Parents were better informed about benefit entitlements, educational and therapeutic options and so able to make the best choices for their circumstances.

Knowing that they now have two staff who understand them and are always on hand for them - and thanks to the strong peer support network we facilitate and the lively new programme of DClub activities even more children and families benefited from reduced isolation and exclusion. Many of them demonstrated their growth by doing better at school, developing hobbies and interests and by celebrating their Bar/Bat Mitzvahs with confidence and pride.

for all who are deafened, hard of hearing or

experiencing tinnitus

9

THE JEWISH DEAF ASSOCIATION

(A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

In 2024, our expert staff supported 209 people through 454 interventions (187 people with 358 interventions in 2023), of which 168 were for hearing aid issues, 270 for technology interventions and 16 for both. This included telephone/email consultations and client visits for Information and Technology advice/equipment demonstrations. We also hosted Tinnitus Support Group meetings every three months.

Lipreading classes

JDA again ran a choice of classes, for 35 people (up from 26 in 2023) - two on-site Monday classes and one Zoom class on Fridays - enabling people with hearing loss to improve their communication skills, confidence and assertiveness and exchange shared views and experiences.

Outcomes / Achievements

People with an acquired hearing loss and/or living with tinnitus were enabled to: improve communication, knowledge and confidence

Community professionals in many organisations including Jewish Care and Nightingale Hammerson were educated about the services and equipment available for people with hearing loss, and our expert team provided professional guidance to Jewish Care to enable them to make their planned new community centre accessible and comfortable for people with hearing loss.

C. ENGAGE - Hearing Matters for Outstanding Care (formerly Hearing Matters in Care) for care homes and care providers, enabling professional care workers to support older people with hearing loss

Now in its 10[th] successful year, in care homes remains the only one of its kind in England. More than 80% of care home residents have significant hearing loss and many of those may also have dementia. Our overarching purpose is to ensure those residents can understand and communicate with their families, carers and fellow residents, be included in social/community life and stay connected.

Activities:

We continued to train and support care home management in introducing new policies and working practices. We observed, assessed and trained staff at all levels, created action plans, supported residents directly, advised on and provided specialist equipment.

Our additional training of Hearing Loss Champions hearing and related needs are monitored regularly, that all information is recorded in their daily

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THE JEWISH DEAF ASSOCIATION

(A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

maintained, well fitted and clean.

Champions take ownership, address issues promptly and make sure hearing loss remains high on the agenda.

To meet demand in 2024, we extended our specialist training services for care homes to domiciliary/ support care agencies including management of Bluebird and Tonic Care and independent living service providers including Selig Court and Pears Court. This ensured older people with hearing loss who wish to remain living in their own homes are cared for by professionals who understand their needs and can maintain their hearing aids, thereby enabling older people to remain engaged and informed.

In 2024 we delivered training to a total of 565 individuals . This included 40 training courses in 12 care homes, two independent living facilities and two home care services training 400 staff , benefiting at least 1350 residents and indirectly many more relatives. Since the service started, up until December 2024, we trained over 3300 staff , including 169 Hearing Loss Champions.

Working with a new care home in 2024 we found that, of 4 ~~0 5~~ 0 residents at the beginning of the year, annual turnover due to return from respite care or move to dedicated nursing care or death, meant that 150 residents in total in that particular care home benefited from improved access through our training over the course of the year. This suggests that, allowing for inevitable turnover, all previous beneficiary numbers (including the 1350 residents mentioned above) could conceivably be tripled in order to get a more accurate figure overall.

As well as developing new branding and a discrete website for Engage , we extended our reach by introducing an economical e-learning option for care providers, enabling learners to access the course in their own time. This was a huge undertaking, involving writing, filming and editing scripts for the videos.

In addition, we applied for and achieved CPD accreditation . This showed the quality and impact of our courses and gives added value to our training programme, presenting us with a more professional appearance to match the preference of care home groups for trainers that are CPD accredited.

Outcomes / Achievements

With the right support and equipment in place, and the training of staff to ensure effective understanding and communication, residents can now live in an accessible and comfortable environment and be involved in the social life of the care home they live in, and at home for those who are not yet in care but still need specialist help. No longer cut off from those around them, care home residents and other beneficiaries are happier and less anxious and have improved physical, mental and emotional health and wellbeing.

We helped spread the importance of supporting people with hearing loss whether living in care or at home - via webinars and Teams, giving talks to: Barnet Council, Barnet Social Work Teams, Health Innovation Network, Independent GP Federation, and the Herts Community online Forum.

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THE JEWISH DEAF ASSOCIATION

(A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

HEARING MATTERS AT HOME - support for individuals living in their own homes

In 2024, 9 volunteers carried out 105 interventions (122 in 2023) for 49 individuals through our mobile hearing aid maintenance service for residents in Barnet and Redbridge. The year began with lower numbers as hospitals in Barnet, Finchley and Edgware started offering drop-in clinics for the first time since before the pandemic. However, our numbers went up again towards the end of the year as the clinics cut the service from 2 days a week to 1 day a week, reducing their effectiveness and making JDA as needed as ever.

BSL CLASSES

After success, we continued to run accredited British Sign Language training courses for care workers and other professionals, to enable them to communicate effectively with our clients and any Deaf people they are working with. In 2024, we had 11 professionals on our BSL Level 1 course (including a dementia specialist, a physiotherapist and new JDA staff members) and 9 on BSL Level 2. All passed with flying colours. 8 of last Level 1 students advanced to our 2024 BSL Level 2 course.

JDA NEWS AND SOCIAL MEDIA

2024 saw us increasing our visibility and engagement by maintaining our successful presence in the Jewish press and strengthening our digital presence by sharing fun and inspiring stories on Facebook, TikTok, and Instagram. Much of this content showcased the incredible characters who are such a vital part of JDA.

This all sparked a lot of interest and engagement, enhancing awareness and understanding about deafness and the work of JDA - both within our community and beyond.

Our email campaigns achieved an open rate of nearly 62%, helping us stay connected with supporters.

The new branding for Engage was completed and the website welcomed 848 new visitors, primarily through direct visits, referrals and organic searches. The JDA website build was finished and work on it ongoing.

Staffing

  1. We recruited a Head of Marketing on a freelance basis to help us raise our profile and work on new branding

  2. We promoted a Dcafe volunteer to Dcafe Team Supervisor - a part paid/ part voluntary role.

Investment Policy and Performance

advisers, -term return of its investment fund subject to

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THE JEWISH DEAF ASSOCIATION

(A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

the risks normally associated with a balanced approach to portfolio management. The investment advisers have been instructed to adopt a low-risk strategy band and they have not been restricted to any particular investment categories.

FUNDING POSITION AT END 2024

As always, our heartfelt thanks go to the regular donors, benefactors, individuals, organisations and charitable Trusts, old and new, who so generously supported us in 2024. Their ongoing support meant that JDA could maintain service delivery for the many hundreds that benefit from our wide range of services.

1,339,554 (2023: £991,616), and total

expenditure was £1,283,942 (2023: £998,151). This resulted in a net surplus of £55,612. At year-end, total reserves stood at £1,374,661, of which £854,768 were unrestricted and £519,893 were restricted.

i) General fundraising income

We raised £326,000 (gross) in our crowdfunding campaign in April 2024.

ii) Major / extraordinary grants received included:

iii) Benefactors

We greatly appreciate our regular B

least £5,000 towards general funds. In 2024 their donations totalled £50,000. £20,000 of this was a 2-year grant, so £10,000 will be carried forward to 2025 (2023: £50,000 including £10,000 from a 2-year grant of £20,000).

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THE JEWISH DEAF ASSOCIATION

(A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

iv) Fundraising events

We held our second crowdfunding campaign on 7 and 8 April 2024. Thanks to our wonderful Match Funders (who doubled every donation), 81 fantastic Champions and over 1,000 donors, we raised £326,000 gross. This total included some donations which would have been received anyway. Deducting these and campaign costs, we succeeded in raising £212,564 of additional funding a great achievement for JDA in a particularly challenging fundraising climate.

v) Other sources of income

Moderate charges to service users for certain events, classes and activities

Our Technology & Information Centre invites and receives voluntary donations

*We have successfully secured funding through Local Authority direct payments to cover some of the costs of this essential care for our clients. It is, however, an ongoing and time-consuming battle to secure funding for the level of support needed and JDA continues to subsidise these costs.

PLANS FOR 2025

  1. Secure the funding to sustain the necessary levels of staffing and services

  2. Create new JDA branding and launch a new JDA website

  3. Further refine the new Engage website

  4. Focus marketing on building our supporter/ volunteer base, strengthening relationships, and telling our story in a more personal and impactful way, presenting a more modern and cohesive identity.

  5. Roll out a new service for the Jewish community called .

  6. Our aim is to provide Jewish charitable, community and support service providers and synagogues with the skills and tools to make their services more inclusive, accessible, welcoming and comfortable for the growing number of people of all ages living with hearing loss who currently find themselves inadvertently excluded from such services.

  7. Work with award-winning educator and registered BSL Interpreter Vicki Ashmore to support a new venture called DeafShul and host a range of educational workshops on Jewish themes and greater access to synagogue services in BSL, so that Jewish Deaf people can learn more about Jewish culture and participate in all aspects of Jewish life.

  8. Run BSL Level 3 and Level 6 training courses to enable professionals working with Deaf BSL users to communicate with them and, when necessary, to elevate their skills to provide communication support for their Deaf clients, ensuring Deaf people have greater access to the information they need about their health and wellbeing

14

THE JEWISH DEAF ASSOCIATION

(A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

Legacies

Some of our Deaf members leave gifts in their Will to charities which have never supported them. They do not recognise that JDA is the charity that has always been there for them, and we really need their support. r Will. JDA will pay solicitor and interpreter fees for any JDA client leaving a gift of £5,000 or more to JDA.

r Will. JDA will

SUSTAINABILITY AND FUNDRAISING

  1. As always, we will continue to research and approach appropriate charitable Trusts, developing relationships with existing funders and building new ones

  2. In celebration of our 75[th] Anniversary, we will organise a major fundraising event and do all we can to encourage supporters and service users to help us to raise the profile of JDA and raise funds for JDA

  3. In honour of our 75[th] Anniversary year, we will encourage service users, their family and friends and others to participate in fundraising events in support of JDA and to leave a Gift to JDA in their wills

  4. We will produce regular fundraising appeals that reflect our current needs and successes.

  5. We will continue to apply for funding from help fund the intensive, specialist work we undertake to support vulnerable Deaf people

RESERVES POLICY

is freely available for its general purposes. This excludes permanent and expendable endowment funds, restricted income funds, and any part of unrestricted funds not readily available for spending (for example, funds tied up in fixed assets held for charitable use).

expenditure have been covered.

streams and the need to match them with commitments, including future capital projects. The Trustees will keep the level of reserves under review at each Board Meeting to check that it remains at an appropriate level to support the effective operation and development of the Charity.

Total reserves at the 31 December 2024 amounted to £1,374,661 (2023: £1,313,752) which purpose built to meet the specialised needs of people with hearing loss and without which the Deaf community, who cannot access mainstream facilities elsewhere, would suffer.

15

THE JEWISH DEAF ASSOCIATION

(A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

The figures are calculated as follows:

The figures are calculated as follows:
2024 2023
Propertyand other restricted reserves £469,893 £489,206
Endowmentfunds £ 50,000 £ 50,000
Unrestrictedreserves £834,768 £774,546
Designated funds £ 20,000 -
TOTAL FUNDS £1,374,661 £1,313,752

Going Concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

Disclosure of information to auditors

Each of the persons who are Trustees at the time when this Trustees' report is approved has confirmed:

Auditors

With the Trustees approval, we appointed new auditors, Goldwins Limited, as from January 2025, 5.

30/09/2025 Approved by order of the members of the board of Trustees ON 00...eeeeeecece eee ees and signed on their behalf by:

Robert Coe BA (Econ) FCA

Trustee

Duncan Gee LLB

Trustee

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INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF THE JEWISH DEAF ASSOCIATION

Opinion

We have audited the financial statements of The Jewish Deaf Association for the year ended 31 December 2024 which comprise the Statement of Financial Activities, the Balance Sheet, statement of cash flows and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

Opinion on financial statements

In our opinion the financial statements:

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

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees concern basis of accounting in the preparation of the financial statements is appropriate.

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

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

Other information

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

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work

17

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF THE JEWISH DEAF ASSOCIATION

we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinion on other matter prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the Charity and its environment obtained Annual Report.

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

Responsibilities of the trustees

the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view and for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the Charity or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an gh level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.

18

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF THE JEWISH DEAF ASSOCIATION

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

A further description of our responsibilities for the audit of the financial statements is located

Use of our report

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

Anthony Epton (Senior Statutory Auditor) for and on behalf of Goldwins Limited Statutory Auditor Chartered Accountants 75 Maygrove Road West Hampstead London NW6 2EG

30/09/2025

19

The Jewish Deaf Association (A Company Limited by Guarantee) Statement of financial activities

(incorporating an income and expenditure account)

For the year ended 31 December 2024

As restated
2024 2023
Unrestricted Restricted Endowment Total
Funds Funds funds Funds Total Funds
Note £ £ £ £ £
Income from:
Donations and Legacies 2 900,288 137,438 - 1,037,726 747,135
Charitable activities 277,833 - - 277,833 218,986
Investment income 23,994 - - 23,994 25,495
Total income 1,202,116 137,438 - 1,339,554 991,616
Expenditure on: 3
Charitable activities: 1,127,191 156,751 - 1,283,942 998,151
Total expenditure 1,127,191 156,751 - 1,283,942 998,151
Net (expenditure)/ income
before net gains/(losses) on
investments 74,925 (19,313) - 55,612 (6,535)
Net gains/(losses) on
investments 5,297 - - 5,297 (15,885)
Net (expenditure)/ income 80,222 (19,313) - 60,909 (22,420)
Transfer between funds - - - - -
Net movement in funds 80,222 (19,313) - 60,909 (22,420)
Reconciliation of funds:
Total funds brought forward 774,546 489,206 50,000 1,313,752 1,336,172
Total funds carried forward 854,768 469,893 50,000 1,374,661 1,313,752

All of the above results are derived from continuing activities.

There were no other recognised gains or losses other than those stated above. The attached notes form part of these financial statements.

20

The Jewish Deaf Association (A Company Limited by Guarantee) Balance sheet

As at 31 December 2024

Balance sheet
As at 31 December 2024
As restated
2024 2024 2023 2023
Note £ £ £ £
Fixed assets:
Tangible assets 6 220,448 260,690
Intangible assets 7 21,000 28,000
Investments 8 681,841 676,544
923,289 965,234
Current assets:
Debtors 9 124,716 117,004
Cash at bank and in hand 354,440 287,242
479,156 404,246
Liabilities:
Creditors: amounts falling due within one year 10 (27,784) (55,728)
Net current assets 451,372 348,518
Total net assets 1,374,661 1,313,752
Funds 12
Endowment funds 50,000 50,000
Restricted funds 469,893 489,206
Unrestricted funds:
General funds 834,768 774,546
Designated funds 20,000 -
854,768 774,546
Total funds 1,374,661 1,313,752

Total funds

The financial statements were approved by the Trustees on 30 September 2025.

and signed on their behalf by:

Robert Coe BA (Econ) FCA Trustee

Company Registration Number: 04983830

The attached notes form part of the financial statements.

21

The Jewish Deaf Association (A Company Limited by Guarantee) Statement of cash flows

For the year ended 31 December 2024

Note
Cash flows from operating activities:
a
Cash flows from investing activities:
Investment income received
Purchase of tangible fixed assets
Purchase of intangible assets
Proceeds from sale of investments
Purchase of investments
Net cash used in investing activities
Cash flows from financing activities:
Repayments of borrowing
Net cash used in financing activities
Change in cash and cash equivalents in the
year
Cash and cash equivalents at the beginning of
the year
Cash and cash equivalents at the end of the
year
b
a)
Net income for the reporting period(as per
the statement of financial activities)
Depreciation
Amortisation
Investment income
Gains/ (losses) on investments
Decrease / (Increase) in debtors
(Decrease)/ increase in creditors
Net cash provided by / (used in) operating
activities
b) Analysis of cash and cash equivalents
Cash at bank and in hand
Total cash and cash equivalents
Net cash provided by / (used in) operating
activities
Reconciliation of net income / (expenditure)
to net cash flow from operating activities		 23,994
(1,632)
-
78,218
(78,218)		 2024
£
44,836
22,362
-		 25,494
(3,770)
(28,000)
53,094
(54,662)
-
£
-
-
Other
changes		 2023
£
(30,255)
(7,844)
-
-
£
287,242
At 1
January
2024
67,198
287,242		 (38,099)
325,341
354,440 287,242
2024
£
60,909
41,874
7,000
(23,994)
(5,297)
(7,712)
(27,944)		 2023
£
(11,320)
18,663
-
-
(9,610)
46,056
(74,044)
44,836 (30,255)
Cash flows
£
67,198		 £
354,440
At
31
Deccember
2024
287,242 67,198 354,440

22

The Jewish Deaf Association (A Company Limited by Guarantee) Notes to the financial statements For the year ended 31 December 2024

1 Accounting policies Charity information

The Jewish Deaf Association is a company limited by guarantee, registered in England and Wales (Company No. 04983830). It is also a registered charity with the Charity Commission (Charity No. 1105845). The financial statements are presented in £ sterling which is the functional currency of this company. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member of the company.

1.1 Accounting convention

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The Jewish Deaf Association meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Income from government and other grants, whether grants or grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Income received in advance for the provision of specified service is deferred until the criteria for income recognition are met.

The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the Charity has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the Charity, can be reliably measured

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

23

The Jewish Deaf Association (A Company Limited by Guarantee) Notes to the financial statements

For the year ended 31 December 2024

1 Accounting policies (continued)

1.4 Fund accounting

Unrestricted Funds comprise unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the objects of the Charity and which have not been designated for other purposes.

Designated Funds are unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted Funds are funds which can only be used for particular purposes within the objects of the Council. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

1.5 Resources expended

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

1.6 Tangible fixed assets

Tangible fixed assets costing £500 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.

Freehold land 4%
Fixturesandfittings 25%
Office equipment 25%

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

24

The Jewish Deaf Association (A Company Limited by Guarantee) Notes to the financial statements For the year ended 31 December 2024

1 Accounting policies (continued)

1.7 Research and development

Development costs are capitalised within intangible assets where they can be identified with a specific product or project anticipated to produce future benefits, and are amortised on the straight line basis over the anticipated life of the benefits arising from the completed product or project.

Deferred research and development costs are reviewed annually, and where future benefits are deemed to have ceased or to be in doubt, the balance of any related research and development is written off to the Statement of Financial Activities

1.9 Investments

Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance Sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as 'Gains/(Losses) on investments' in the Statement of Financial Activities.

1.10 Debtors

Trade and other debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any discounts due.

1.11 Cash at bank and in hand

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.12 Creditors and provisions

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

1.13 Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at

25

The Jewish Deaf Association (A Company Limited by Guarantee) Notes to the financial statements

For the year ended 31 December 2024

2
Detailed comparatives for the statement of financial activities
2023
Unrestricted
Funds
Income from:
Donations and legacies
622,215
Charitable activities
218,986
Investment income
25,495
Total income
866,696
Expenditure on:
Charitable activities:
900,709
Total expenditure
900,709
Net (expenditure)/ income before net
gains/(losses) on investments
(34,013)
Net losses on investments
(15,885)
Net income / expenditure
(49,898)
Transfers between funds
(28,000)
(77,898)
Reconciliation of funds:
Total funds brought forward
852,444
Total funds carried forward
774,546
2
Income from donations and Legacies
Unrestricted
Funds
£
Donations
514,887
Legacies
145,838
Fundraising events
239,564
Total 2024
900,288
Total 2023
124,920
Net movement in funds		 2
Detailed comparatives for the statement of financial activities
2023
Unrestricted
Funds
Income from:
Donations and legacies
622,215
Charitable activities
218,986
Investment income
25,495
Total income
866,696
Expenditure on:
Charitable activities:
900,709
Total expenditure
900,709
Net (expenditure)/ income before net
gains/(losses) on investments
(34,013)
Net losses on investments
(15,885)
Net income / expenditure
(49,898)
Transfers between funds
(28,000)
(77,898)
Reconciliation of funds:
Total funds brought forward
852,444
Total funds carried forward
774,546
2
Income from donations and Legacies
Unrestricted
Funds
£
Donations
514,887
Legacies
145,838
Fundraising events
239,564
Total 2024
900,288
Total 2023
124,920
Net movement in funds		 2023
Restricted
Funds
£
124,920
-
-
124,920
97,442
97,442
27,478
-
27,478
28,000
55,478
433,728
489,206
Restricted
Funds
£
137,438
-
-
137,438
622,215		 2023
Endowment
funds
£
-
-
-
-
-
-
-
-
-
-
-
50,000
50,000
2024
Total
Funds
£
652,325
145,838
239,564
1,037,726
747,135		 2023
Total
Funds
£
747,135
218,986
25,495
866,696 991,616
900,709 998,151
900,709 998,151
(34,013)
(15,885)		 (6,535)
(15,885)
(49,898)
(28,000)		 (22,420)
-
(77,898)
852,444		 (22,420)
1,336,172
774,546 1,313,752
Unrestricted
Funds
£
514,887
145,838
239,564		 2023
Total
Funds
£
554,527
192,708
-
900,288 747,235
124,920

26

The Jewish Deaf Association (A Company Limited by Guarantee) Notes to the financial statements

For the year ended 31 December 2024

Notes to the financial statements
For the year ended 31 December 2024
3
Analysis of expenditure - current year
Wages & Salaries
Fundraising costs
Day centre expenses
Members activities
Communication support
Community transport
Community education
Advertising and publicity
Professional fees
Other expenses
Total 2024
Total 2023		 Charitable
activities
£
503,749
72,294
90,104
32,421
116,738
25,686
12,851
27,000
126,666
9,292		 Support
costs
£
115,245
-
-
-
-
-
-
-
9,600
142,297
267,142
252,395		 2024
£
618,994
72,294
90,104
32,421
116,738
25,686
12,851
27,000
136,266
151,589
1,283,942
987,051		 As restated
2023
£
596,445
-
70,133
17,389
41,966
30,104
24,033
5,973
83,722
128,386
1,016,800 998,151
734,656

Of the total expenditure, £1,127,191 (2023: £889,609) was unrestricted and £156,751 (2023: £97,442) was restricted. Analysis of expenditure - prior year

Analysis of expenditure - prior year
Wages & Salaries
Fundraising costs
Day centre expenses
Members activities
Communication support
Community transport
Community education
Professional fees
Other expenses
Total 2023		 Charitable
activities
£
468,031
70,133
17,389
41,966
30,104
24,033
5,973
83,722
4,405
745,756		 Support
costs
£
128,414
123,981
252,395		 2023
£
596,445
70,133
17,389
41,966
30,104
24,033
5,973
83,722
128,386
998,151

27

The Jewish Deaf Association (A Company Limited by Guarantee) Notes to the financial statements For the year ended 31 December 2024

The Jewish Deaf Association (A Company Limited by Guarantee)
Notes to the financial statements
For the year ended 31 December 2024
4
Net income / (expenditure) for the year
This is stated after charging / (crediting):
Depreciation
Amortisation
Auditor's remuneration:
Audit fees (excluding VAT)
5
Staff costs were as follows:
Salaries and wages
Social security costs
Prior year adjusments
Other pension costs
Analysis of staff costs, trustee remuneration and expenses,
and the cost of key management personnel		 2024
£
41,874
7,000
8,000		 2023
£
18,663
-
9,250
2024
£
569,136
49,966
(10,490)
10,381		 2023
£
516,137
48,770
-
9,931
618,994 574,838

One employee received emoluments at a rate in the band of £80,001-£90,000 during the year.

The total employee benefits including pension contributions of the key management personnel were £98,797.

The charity trustees were not paid or received any other benefits from employment with the charity in the year (2023: £nil). One charity trustee received payment of £10,054 for professional services supplied to the charity.

Staff numbers

The average number of employees (head count based on number of staff employed) during the year was as follows:

Chief Executive
Services to the community
Caretaker/Cleaner
Fundraising and publicity
Administration		 2024
No.
1
15
1
-
3		 2023
No.
1
13
1
2
4
20 21

Fundraising and publicity are managed by regular freelance staff.

6 Tangible fixed assets

Cost
At the start of the year
Additions in year
Disposals in year
At the end of the year
Depreciation
At the start of the year
Charge for the year
Eliminated on disposal
At the end of the year
Net book value
At the end of the year
At the start of the year
All of the above assets are used for charitable pu		 Freehold
property
£
480,222
-
-		 Motor Vehicle
£
8,604
-
(8,604)		 Fixtures and
fittings
£
101,367
-
(66,173)		 Office
equipments
£
101,765
1,632
(74,593)		 Total
£
691,958
1,632
(149,370)
480,222 - 35,194 28,804 544,220
253,824
11,041
-		 8,604
-
(8,604)		 80,265
19,434
(66,173)		 88,575
11,400
(74,593)		 431,268
41,874
(149,370)
264,865 - 33,526 25,382 323,772
215,357 - 1,669 3,422 220,448
226,398 - 21,102 13,190 260,690
rposes.

Included within the cost of freehold property is £204,207 relating to land, which is not depreciated in accordance with the

28

The Jewish Deaf Association (A Company Limited by Guarantee) Notes to the financial statements For the year ended 31 December 2024

7
Intangible assets
Cost at the start of the year
Additions
Amortisation
At 31 December 2024
At 31 December 2023
8
Fixed asset investments
Cost or valuation
As at 1 January 2024
Additions at cost
Disposals at carrying value
Net gain / (loss) on revaluation
Market value at the end of the year
Net book value
At 31 December 2024
At 31 December 2023
9
Debtors: amounts falling due within one year
Other debtors
Prepayments and accrued income
10
Creditors: amounts falling due within one year
Trade creditors
Taxation and social security
Pension
Other creditors
Accruals and deferred income
11
Analysis of net assets between funds- current
Tangible fixed assets
Intangible fixed assets
Fixed assetinvestments
Current assets
Creditors due within one year
Net assets at the end of the year
year
Endowment
funds
£
-
-
-
50,000
-		 Restricted
funds
£
220,448
21,000
228,445
-
-		 Unrestricted
Funds
£
-
453,396
409,156
(27,784)		 Development
£
28,000
-
(7,000)
21,000
28,000
Listed
Investments
£
676,544
78,218
(78,218)
5,297
681,841
681,841
676,544
2024
2023
£
£
8,027
9,297
116,689
107,707		 Development
£
28,000
-
(7,000)
21,000
28,000
Listed
Investments
£
676,544
78,218
(78,218)
5,297
681,841
681,841
676,544
2024
2023
£
£
8,027
9,297
116,689
107,707
21,000
28,000
Listed
Investments
£
676,544
78,218
(78,218)
5,297
681,841
681,841
676,544
2023
£
9,297
107,707
124,716 117,004
2024
£
3,319
12,081
2,785
-
9,600		 2023
£
25,437
12,743
-
3,123
15,225
27,784 56,528
Designated
Funds
£
-
-
-
20,000
-		 Total
funds
£
220,448
21,000
681,841
479,156
(27,784)
50,000 469,893 834,768 20,000 1,374,661

29

The Jewish Deaf Association (A Company Limited by Guarantee) Notes to the financial statements For the year ended 31 December 2024

Analysis of net assets between fu
Tangible fixed assets
Intangible fixed assets
Fixed assetinvestments
Current assets
Creditors due within one year
Net assets at the end of the year
12
Movements in funds- current ye
Endowment funds
Unrestricted funds:
General funds
Designated funds:
Building maintenance fund
Total Unrestricted funds
Total funds
Restricted funds		 nds - prior year
ar
489,206
50,000
774,546
-
At the start
of the year		 Endowment
funds
£
-
-
50,000
-
-		 Restricted
funds
£
260,690
28,000
200,516
-
-		 Unrestricted
Funds
£
-
-
426,028
404,246
(55,728)		 Designated
Funds
£
-
-
-
-
-		 As restated
Total
funds
£
260,690
28,000
676,544
404,246
(55,728)
50,000 489,206 774,546 - 1,313,752
£
137,438
-
1,202,116
-
Incoming
resources		 £
(156,751)
-
(1,127,191)
-
Outgoing
resources		 Transfers
£
-
-
(20,000)
20,000		 £
-
-
5,297
-
Gains/
(losses)		 £
469,893
50,000
834,768
20,000
At the end
of the year
774,546 1,202,116 (1,127,191) - 5,297 854,768
1,313,752 1,339,554 (1,283,942) - 5,297 1,374,661

Purposes of funds:

The Building Maintenance Fund represents amounts which have been designated by the trustees from unrestricted reserves to finance the future repairs and maintenance of the freehold property. The trustees consider it prudent to set aside these funds to ensure that resources are available to meet significant building repair costs as they arise, thereby safeguarding the longterm use of the property for charitable purposes.

The general fund includes all donations for which a donor has not expressed any preference as to how the funds shall be spent.These funds are applied for any charitable purpose or for the benefit of the JDA service users. The restricted property fund represents amounts which have been received specifically for, and have been used to finance the acquisition of freehold land and buildings. Other unrestricted funds are donations made for specific purposes.

The other restricted funds represent numerous grants received which are being used to finance specific expenses to enable the charity to support and assist Deaf and Deafblind people.

The endowment fund represents an amount received specifically to be used for investment purposes, with any income earned being available to fund general expenditure.

Movements in funds- prior year

Restricted funds
Endowment funds
General funds
Total funds		 433,728
50,000
852444
At the start
of the year		 £
124,920
-
866,696
Incoming
resources		 £
(97,442)
-
(900,709)
Outgoing
resources		 £
28,000
-
(28,000)
Transfers		 £
-
-
(15,885)
Gains/
(losses)		 As restated
£
489,206
50,000
774,546
At the end
of the year
1,336,172 991,616 (998,151) - (15,885) 1,313,752

13 Related party transactions

During the year, the charity incurred professional fees of £10,054 (2023: £9.570) from M Goldberg, a trustee. These were included on an arms length basis. During the year, the charity received total donations of £22,300 from the trustees.

30