Company number: 5277257
Charity Number: 1110373
The Manchester Deaf Centre
Limited
Report and financial statements
For the year ended 31st March 2022
'JSJOJECY*
2211212022
COMPANIES HOUSE
111
#247

Manchester Deaf Centre
Reference and administrative infomiation
for the year ended 31 March 2022
Company number 5277257
Charity number
Registered office & operational address Crawford House, Booth Street East, Manchester, M13 9GH
Trustees, who are also directors under company law, vkno serrfed during the year
and up to the date of this ￿P[Irt We￿ as follows:
1110373
Trustees
John w3￿haM
Chair (appointed 9th Dec 2021)
Treasurer (appointed ￿ Dec 2021)
(Treasurer. until 9 Dec 2021) (Attlng Chair until 91h Dec
2021)
Michael Doyle
Alistair Wright
Paullne Roberts
Brlan Kokoruwe
Shdley Launchbury
Christine Wright
Claire Baldwln
Arbab Hu55ein
Sara Talli5
(resigned 24th Mar 2022)
(resigned 23 Sep 2021)
Margaret Livesey
Secretary
John Hesketh {￿S19ned 21" Feb 2022)
Mark Woodall (appointed 22 Feb 2022)
Claire Holland lappointed 22fvJ Feb 2022)
Key management John Hesketh
p•rsonn•l
Mark Woodall
Claire Holland
Centre Manager (￿sIgned 215t February 2022)
Senior Manager (appolnted 22- Feb 2022)
Senior Manager (appointed 22- Feb 2022)
Bankers
Co-operatfive Bank
PO Box 250
Delf House
Southway
Skelmer5dale
WN8 6wr
Independent
examiner
Christy Lau FCCA cfA DChA, Slade & Cooper Umlted
Beehive Mill, Jersey St, Manchester M4 6JG

Manchester Deaf Centre
Trustees. annual report
for the year ended 31 March 2022
Chair's Annual Report, 2021-2022
Manchester Deaf Centre has shown its resilience during two of the toughest year5 the world has
experienced in our lifetimes, with employees and volunteer5 demonstrating their capacity to work
withln Covid-19 guidellnes and sustain cmaal support service delivery to some of the most
vulnerable hard of hearlng, Deaf and deafened and hearing cltizens of Manchester and the
surrounding areas. through remote online engagement in provision of infomiation, advlce and
advocacy support for example; in the maintenance of wellbeing and skeleton employment,
enterprise and youth services in Covid-safe small groups; and through carefully risk-managed home
vlslts and community outreach work compliant with key worker guidelines.
Oue to the pandemic, many deaf people have been studc within their homes wlth little or no contatt
for a long time. This year they have wdcomed the much needed opportunity to attend the centre
again, Whe￿ they can not only have their support needs met but also caryout activitles and socialise
with their peers.
Manchester Deaf Centre ser¥ices are now fully back to operatlng face to fa￿ however, we stlll offer
remote 5UPPOrt for individuals who find this preferable.
l am proud of the many achievements that this report references. acr055 each of our different
services:
Wellbeing, Advocacy, IAG, Training, Enterprise and Employment {WArrE)
Salford and Trafford Advocacy Ser4ices, and Self Care Workshops
Children and Young People
Our Courses and Interpreter Servlces
all delivered in Brltlsh $1gn Language or wlth the asslstance of qualified, experienced
and NRCPD-regi5tered Interpreters and communication professionals according to
service-user communication needs and preferences, online or face to face.
Manchester Deaf Centre has recently addressed some very real thallenges and without support
from those that care about the actlvities we deliver; employe￿, volunteers, trustees and users of
the Centre, we may not have been able to contlnue as an orrjanlsation.
There many reasons to be encouraged, the Trustees have worked extremely hard to ensure the
governance and leadership of the Centre are making a difference and supporting the many
activities we deliver to improve people's lives. Everyone at the Centre, and those that are delivering
artivities on our behalf, are doing their best to make sure no-one Is left without x)meone or
somethlng to address their quality of Ilfe issues.
We will continue to work as hard as we can to ￿su￿ the Manchester Deaf Centre grows over the
Coming years.
John Wareham, Chair of Trustees. The Manthester Deaf Cent

Manchester Deaf Cent
Trustees. annual report
for the year ended 31 March 2022
The trustees present their report and the unaudited finanoal statements for the year ended 31
March 2022. Included within the trustee's ￿pOrt is the Directorfs report as required by company
law. Referentt and administrative inf0m￿tiOn is set out on page I foms part of this report. The
financlal statements comply with current statutory requirements, the memorandum and artides of
a550ciation and the Statement of Recommended pract1￿ - Accounting and Reporting by Charities..
SORP applicable to charitie5 preparing their accounts in accordance with FRS 102.
Our History
The Manchester Deaf Institute was established in 1846, becoming the Manchester Deaf Centre In
1990. MDC is the leading prowder of services for deaf. deafened, hard of hearing and partial hearing
people in Manchester and for those v•siting Manchester to acce55 hospitsls and other services. MDC
also has long established connections other deaf centres and provider5 throughout the region.
Our servitts for deaf people which indude: an employment serrfice, youth service, community bar &
cafe, volunteering scheme, Soaal Club, tinnitus group, sign and play pre-school group, mental health
& well-being group and interpreting service. We have fully trained and qualified staff. along with
established systems and procedures for the management of fvnded servitrs.
We have a long history and understanding of meeting the needs of deaf people through a varlety of
tailored service5 and methodologies. We are well placed for the provision of professional
communication support seNices incorporating BSL, Deaf- blind interpreters. Lip-speakers, Electronic
Note-takers and ssfRs (Speech to Text Reporters).
MDC Services
Manchester Deaf Centre is at the heart of Greater Manchesterfs Dldeaf and hard of hearing community.
We are a hub for inclusion. advocacy. accessibility, support, trainin9 and inforniation. At MDC, we are
proud to provide a range of services that support and empower the community of which we a￿ part.
We have four main serrflce offerings:
Wdlbeing, Advocacy, tAG, Training, Enterprlse and Employment (WAfTE)
2. Salford and Trafford Advocacy Services and Self Care Workshops
Children and Young People
Our Courses and Interpreter SeNce5
We are also proud to provide quallfied and NRCPD-reglstered BSUEnglish Interpreters as means of
breaking access barriers down, and enabling D/deaf citizens of our city region to access presently
exclusive organisations spanning the public, private and not-for-profit sectors, enjoy amenities and
benefit from services on an equitable basis.
Courses for ￿￿bIle Benefft
We delivered Brit15h Sign Language courses between April 2021 and March 2022.
Through the year, we delivered:
(i) Deaf Awareness Training to organi5ations keen to extend their learning, begin to review and
improve their operating procedure5
(li) Introductlon to British Sign Language ￿Urse$ to organisations locally who 14ere keen to extend
their accessibility and reach:
(iii) Inclusive Employment and Access to Work were among the other courses we created from
scratch and at the year end, worf( was on-going to promote these and seojre take-up.

Manchester Deaf Centre
Trustees, annual report
for the year ended 31 March 2022
Governance. People and Operations
The trustees rvliew the alms. objectlves and artivities of the tharlty each year.
The trustees have referred to the guidance contsined In the Charity Commission's general guldance
on public benefit when revlewing the charity's aims and objertives and in planning its futu
activities. In particular. the trustees conslder how planned attlvities Y￿11 contrlbute to the aims and
objertives that have been set.
Govemlng document
Manchester Deaf Centre was established in 1846 as Adult Deaf and Dumb Institute. The original
constitution was adopted in 1866. It changed its name in 1990 to Manthester Deaf Centre. The Deaf
Centre moved from Grosvenor Street in 1975 to its preS￿t premlses in Cravrford House, Booth Street
East. The Deaf cent￿ became an incorporated charity on 3 October 2005, having previously been an
unlncorporated charity no. 221247. The Deaf cent￿ is governed by MerrK)randum and Articles of
Association.
Company status
The CoM￿nY Ss Ilmited by guarantee and all member5 have agreed to contribute a sum not
exceeding £1 in the event of a wlnding-up.
Goveman
Our organisation is proudly govemed by a diverse Board of Trustees who are predominantly from
the Deaf/deafened/hard of hearing community. Allled with the ski115 of deaf staff members with
which we work, their experiences of work and lrfe make for authentic, grounded direction respectful
of and ￿sponSive to need across the hard of hearing. Dldeaf and deaf blind communities of
Manchester and the wider city region. Theirs is a shared job of leading oryanlsational and service
development within the bounds set by our charitable objectives.
Trustees
Manchester Deaf Centre continues to be led by a Board of Trustees who are mainly
Deafldeafened/hard of hearing. The Trustees bring invaluable lived experience to their work and help
with Strategic dirertion-5etting, service and operational ovetsight, finanoal management and the
assurance of legal compliance. Around the table, we have expertise from a range of professionals to
help galvanlse the Board for the fvture challenges and opwrtunities to which the organisation must
respond as the groups of inte￿t and sooal identlty we serve, right across Greater Manchesterfs hard
of hearing, Deaf and deafened community, begin to emerge from the Cowd-19 pandemic. try to find
their footing afresh and plot a forward path to brighter fubjres.
staffing
Manchester Deaf Centre employed 31 staff this year, our BSL/CPD provision, speciallst advocacy
teams in Salford and Trafftird, and Children & Young People's Service teams seeing particular growth.
Over the course of the year we enjoyed a number of successes in grant application as reflected
elsewhere in these accounts. bolstering our stsff team also enabled our pursuit of new contracts to
diverslfy the Income streams with which Manchester Deaf Centre WO￿$.
The on-golng pandemic resulted in our losing income as courses were cancelled, Interpreter ljookings
reduced in number, room hire stopped as the building dosed and bar income stopped. It really put
pressure on our core operating budget.

Manchester Deaf Cent
Trustees. annual ￿port
for the year ended 31 March 2022
Monthly staff meetings rnoved to Zoom online, but still provided the Chair of Trustees and Centre
Manager with opportunity of learning exchange, professional and personal 5UPPOrt as we transitioned
to new, mainly detached and Covld-safe or online ways of working in sustainin9 esseritial Deaf
advocacy and wellbeing selvices. Most staff swtched to full-time home working. Smaller team meetings
by Zoom were a150 encouraged to help maintsin a thared understanding of prOg￿S wlth different
work streams and uplift those strnggling to sustain their spirits in isolation from o)Ileagues.
Volunteer5
We are espeaally grateful for the many Voluntee￿ Sticking by and continuing to support our
organisation when many fa￿d very challengin9 Situations of their own, uncertainty over employment,
anxiety caused by restriction5 on caring forfamily rnembers and so on, we were and remain hugely
grate￿1. Thls gave the Deaf Centres. Board and management team great encouragement, and
provided reason for 9￿at pride. Here again we would like to retterate our thanks.
A further posltive that presented before the year end was Manchester City Councils further extension
of OMVCS fundin9, duly enabling us to start exploring the p055ibility of engaging a new part- time
colleague to glve dedicated time to volunteer recruitment, induction, support, supervislon and
coaching; the organisation of training and work plans; the administration of recognltion and reward
schemes; and the mapping-out of progre55ion opportunities whenever the time to move on or need
of moving on comes.
We engaged a volunteer co-ordlnator to quality assure experiences, increase MDC'S volunteer retention
rates and the retum ￿alised on our investment of time and money in superrfision and training.
Partnership worting
Though the extenston of restrictiorts, the pandemic crr*nwJ tocurtail much of our v￿rk, still we sought
to connect and collaborate in the interests of doing all that we could to support hard of hearing, Deaf
and deafened people in acute need.
Through the year, we also took opportunrty of rep￿senting hard of hearing, Deaf and deafened citizens
of the city and surrounding areas on a number of public service and policy groups, hopefvl of
inftuencing and informing change so a5 to level things up for a cohort too often CUt￿Ut or forgotten
hence the disproportionately poor outcomes too often realised across the board, education,
employment, health, housing etc.
Ensuring that hard of hearing, Deaf and deafened people have a volce In deosion-maklng around the
city is very imwrtant of course If we are to play our part in ensurin9 that they can move freely in and
out of services and systems, enjoy good healthcare and leisure opportunitie5, access and interact Ydlth
the public ￿alM and local amenities on an equitable basis, but landscape-shaping to the detriment of
organi5ational wellbeing and core service impact IS a risk we have continued to guard against.

Manchester Deaf Centre
Trustees. annual report
for the year ended 31 March 2022
Financial review
At the end of the year, total reserves were £710,021 (2021: £955,205). Of this total, the operatlonal
reserves consists of £52,960 (2021: £103,339) of unrestricted funds and £131,747 (2021: £313,361)
of ￿$tritted funds. The remaining non-operational ￿serveS consist of £177,296 (2021: £180,772) as
revaluation fvnds, £270,314 (2021: £278,505) as refurbishment funds and £77,704 {2021: £79,228)
as the net book value of the lease.
Penslons
Manchester Deaf Centre continues to work with Greater Manchester Pension Fund (as our Local
Government Pension Scheme Guarantors), Manchester City Council and Ward Hadaway Solicitors
towards agreement around dearing the membership cessation charge triggered on the leaving of a stsff
member from the organisation in Autumn 2019.
Grants
MDC continues to apply for grant funding and hard of hearing, Deaf and deafened people can work
with us to shape and execute our plans and a Needs Analysis to pursue additional contracts, but as
the country emerges from the pandemic we do reco9nise that we will have a challenge on our hands.
We have revised our business plan and the Boaril and staff are as one on the importance of sustaining
our service provision and forging ahead. We are hopefijl that, working in partnership with others,
facilitating this and progressing organisational and service development plans that emerge, will be
one of our foremost priorfties in 2022123.
Reserves pollcy
The Board of Trustees have established a policy whereby they seek to hold sufficient reserves to
continue the current activities in the event of a drop in funding and earned income for 6 months
(approximately £200,01)O covering staff and general running costs). Work towards this target is on-
going.
Risk management
The charity trustees have giv￿ consideration to the major risks to which the charity is exposed and
satisfied themselves that system5 or prO￿d￿re$ are e5tabli*hed in order to manage those risks.

Manchester Deaf Centre
Trustees. annual report
for the year ended 31 March 2022
In summary
This has been another challenging year for Manchester Deaf Centre, bLrt through the challenges of the
pandemlc we found ways of doing differentty and assisting in people's hour of need; we ¢JJnt(rMJed to
provmle a sustained ser4ice provision to as full an extent as possible and did our utmost by those we are
here to senie.
The pandemic ha5 taken its financial toll with Income lost through the drop in course take-up, the loss
of interpreter bookings, room hire and soaal bar revenue5 as noted. but a5 the country emerges from
the public health crisis, the hard of hearing, Deaf and deafened communities we serve will need our
organisation'ssupport more than ever to recover lost ground, find their feet and positive trartion again
as the wider economy and bigger picture soaety strive to put their pieces together again.
We must continue to be well-placed to help working age adults recover mental and physical health,
flnandal stablllty, career andlor enterprise planning. We must W15ure that we make our services at
MDC acces%ble, we reach out creatively and viith compassion, need our starting point for every
encounter and intervention no matter whether we're speaknng with thildren and young people long
dIstan￿d from their friends or older people isolated, afraid and in poor health. We must adapt and
innovate within the financial constraints that we will work and take inspiration from all that has gone
before us and worked so hard to develop a re5pon5ive organisation imparting so FQSitively on the lives
of so many.

Manchester Deaf Centre
Trustees, annual report
for the year ended 31 March 2022
statement of responsibilities of the trustees
The trustees (who are also dlrertors of Manthester Deaf Centre for the purposes of company law) are
responsltAe for preparing the trustees. annual report and the finanaal statement5 in accordantt wlth
applicable law and United Kingdom Accounting Standards (United ￿'ngdoM Generally Accepted
Accountin9 Prattice).
Company law requlres the trustees to p￿pare financial statements for each finandal year which give a
true and fair view of the state of affairs of the charitable company and of the incoming resources and
application of resources, including the income and expenditure, of the charitable company for that
period. In preparing these finanoal statements, the trustees are required to:
Select Suitable accounting policie5 ￿)d then apply them consistently
Observe the method5 and principJe5 in the (harities SORP
Make judgernents and estimates that are reasonable and prudent
State whether appllcatAe UK Accounting Standards and statements of recommended practlce have
been followed, subject to any material departures disdosed and explained in the financial
statements
P￿pa￿ the finanoal statements on the going concem basis unless tt is inappropriate to presume
that the charfty will continue in operation
The trustees are resp)n4ble ftir keeplng proper accountlng records that disdose with reasonable
accuracy at any tlme the financial position of the charitable company and enable them to ensure that
the financial ststéments coMF￿Y with the Companies Act 2006. They are also responsible for
safeguarding the a55ets of the charitable company and hence for taking reasonable steps for the
prevention and detection of traud and other irregularities.
The ttustees are responsible for the rna1ntenan￿ and integrity of the corporate and financial
infomiation induded on the charitable company's website. Legislation in the United Klngdom governing
the p￿ParatIon and dissemination of finanoal statements may differ from legislation in other
jurisdictions.
Thls report has been prepared in ar£Ordan￿ with the provi5ion5 applicable to companies subjert to the
small companles, regime of the Companies Act 2006.
The trustees. annual report has been apwoved by the trustees on 2011012022 and signed on their
behalf by
John Wareham
Chair

Independent examinerfs report
to the trustees of
Manchester Deaf Centre
I report to the charity trustees on my examination of the accounts of the LDmpany for the
year ended 31 March 2022 which a￿ set out on pages 10 to 35.
R•sponslbilitl•s and basis of report
As the charlty trustees of the company (and also its directors for the wrposes of company
law) you a￿ responsibie for the preparation of the accounts in accordance with the
requirements of the Companies Act 2006 Cthe 2006 Art?.
Having satisfied myself that the accounts of the company are not required to be audited
under Part 16 of the 2006 Act and are eligible for independent examination, I report In
respert of my examination of your company's accounts as carried out under sertion 145
of the Charities Act 2011 Cthe 2011 Act.). In carying out my examination I have followed
the Directions given by the Charity Commission under Section 145(5)(b) of the 2011 Act.
Independent examinerfs statement
Since the company's gross income exceeded £250,000 your examiner must be a member
of a t)ody listed In sertlon 145 of the 2011 Art. I confirm that l am qualified to undertake
the examination because l am a member of the Association of Chartered Certlfied
Accountants, which is one of the listed bodie5.
I have completed my examination. I confirni that no matters have come to my attention
in connection with the examination giving me cause to believe that in any material respert..
l. accounting records were not kept in respect of the company as required by section
386 of the 2006 Act; or
2. the accounts do not accord with those ￿Cords. or
3. the accounts do not comply wth the accounting requi￿rnents of Section 396 of the
2006 Att other than any requirement that the accounts give a 'true and fair view.
which is not a matter considered as part of an independent examination; or
4. the accounts have r￿t been prepared In accordance with the methods and prlnclples
of the Statement of Recommended Prattice for accounting and reporting by
charities applicable to charities preparing their accounts in accordance with the
Finanaal Reporting Standard appllcable Sn the UK and Republlc of Ireland (FRS
102).
I have no concerns and have come across no other matters in connection with the
exarnination to which attention should be drawn in this report in order to enable a proper
understandlng of the accounts to be reached.
Christy Lau FCCA cfA DChA
Slade & Ci)oper Limited
Beehive Mill. Jersey Street
Manchester, M4 6JG
Date 09 L)e￿rnber 2022

The Manchester Deaf Centre Limited
Statement of Financial Activities
(including Income and Expenditure account)
for the year ended 31 March 2022
Unrestricted Restricted
funds
funds
Totsl funds
2022
Totsl fvnds
2021
Income from:
Donations and legacies
11,445
11,445
154.654
Charitable artivitie5
386,816
232.919
619.735
696,956
Other trading artlvities
46,312
46,312
41,840
Investments
1,986
1.986
248
Totsl Income
446.559
231919
679,478
893.698
Expenditure on:
Raising funds
8.764
8,764
5,624
Charitable activities
506,576
41S,021
921,597
591,356
Totsl expenditure
515.340
415.021
930,361
596.980
Net Income/(expendlturo) before
net gain$l{losses) on inv•stments
(68,781)
(182,102)
(250,883)
296,718
Reallsed gainsl(losses) on investments
UnrealSsed gains/{losses) on investments
4,600
1,099
4.600
1,099
15,133
Net Incomel(expendSture) lor the
year
io
(63.082)
(18¥102)
(245,184)
311.851
Transfer between funds
(488)
Net mov•ment in funds for th• y•ar
(63.570)
(181,614)
(245,184)
311,851
Reconclllatlon of funds
Total funds brought forward
641,844
313,361
955,205
643,354
Totsl funds carried fon¥ard
578.274
131,747
710.021
The statement of finanaal artlvities includes all gain5 and losse5 retognised In the year.
All income and expenditure derive from conts"nuing activlties.
A full comparatlve SOFA is available on the last page of the financial statements.
io

The Manchester Deaf Centre Limited
Company number $277257
Balance sheet as at 31 March 2022
2022
2021
Fixed assets
Tangible assets
Investrnents
607,553
13,773
633,298
71,398
16
Total fixed assets
621,326
Current assets
Stock
Debtors
Cash at bank and in hand
613
53.912
207,841
17
115,616
343.526
Total current a$￿ts .
262,366
459.142
Li•biliti¢s
Creditors: amounts falllng
due in less than one year
(72,911)
(79,258)
Net current assets
189,455
379,884
Total assets less currert liabilitles
810,781
1,084,580
Creditors: amounts falllng
due after more than one year
(100,760)
(129.375)
Net assets
710.021
955,205
The lunds of the charlty:
Re5trirted incorne funds
Revaluation reserve
Unrestrirted Income fund5
General fund
Refurbishme General fund
21
131,747
177,296
313.361
180,772
130,664
270.314
182,567
278,505
23
Totsl ¢h•rity furKIs
710.021
955.205
For the year in questyon. the company w•5 ill exunwion from ￿ aL*4it w￿￿er se£thJn 477 of Compantes Act 2006
rela￿n9 to small companles.
Dlrector5' responsibilitre5.'
. The rnernbers have not reoulred tt* Conwny to obraln an OLrfIIt rf *s ￿(oUrt$ for yew In quesitrjn In accordan￿
cbon 476.
• The dlrettors a£krth￿edge tr￿1r re¥￿￿bIlItIeS for vilth the rqthmeNs ol Ihe Act respect to 0¢¢oUn￿n9
records and the prepafat50Th of accounts.
These accounts are prepared in accordance wlth lthe sr*dal prowislon5 of 15 of Compan*s Art 2006 rdatw to smèll
companles and (ol￿t￿U￿ the ￿n¥ab occourt5 requY&l by ￿ compan￿ Act 2006 ar￿ are for drcukition to membEf5 or the
company.
The notes on pages 13 to 35 fomi part of these accounts.
Approved by the trustees on 2011012022 and signed on their behalf by:
John Wareham
(Chair)
li

The Manchester Deaf Centre Limited
Statement of Cash Flows
for the year ending 31 March 2022
2022
2021
Cash provided by/(used in) opwating Jctivit
(178.138)
280,854
Cash IIow5 from Investing activities."
Dividends, interest, and rents from Investments
Purchase of tangible fixed assets
PrO￿ed5 from sale of investments
1,986
248
(42.505)
63,324
Cash provlded by/(used In) Investlng actmti
65.310
{4A257)
Cash flows from finanong activltles."
Repayment of bormwing
Cash inflow5 from new bormwin9
(22.857)
Cll,742)
50,000
Cash provlded by/(used In) flnaftdng actmtles
(22.857)
38.258
Increase/ldecrease) in cash and cash
equlvalents in the year
(135.685)
276 855
Cash and cash equl¥alents at the beglnnlng of the year
343,526
66,671
Cash and cash equivalents at the end of the year
207.841
343,526
12

The Manchester Deaf Centre Limited
Notes to the accounts for the year ended 31 March 2022
Acc041nting poli¢i¢$
The principal accountlng polioes adopted, Judgments and key sources of estlmation un￿rtainty
in the preparation of the financial statements are as follows:
a Basls of preparation
The financial statements have been prepared in accordance with AccountSng and Reporting
by Charlties: Statement of Recommended Prnctice applicable to charities preparing their
attounts in accordan￿ wlth the flnancial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102), second edition
October 2019 (Charities SORP (FRS 102)),
the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and
the Companies Act 2006 and UK Generally A￿pted Accountin9 Prnctice.
The Manchester Deaf Centre Umlted meets the definition of a public benefit entity under
FRS102. Assets and liabilities are Inltially recognlsed at historical cost or transaction value
unless otherwise ststed in the relevant accounting policy note.
b Preparatlon of the accounts ¢Jn a going concern basls
The trustees consider that there are no material uncertalntles about the charitable
company's ability to continue as a going concern.
The trustees have made no key Judgments which have a significant effert on the accounts.
The trustees do not conslder that there are any source5 of estimation Un￿rtaInty at the
porting date that have a significant r5sk of causing a material adjustment to the carrying
amount of assets and liabilitie5 within the next reporting period.
13

The Manchester Deaf Centre Limited
Notes to the accounts for the year ended 31 March 2022 (continued)
c Income
Income is recogni5ed when the charity has entitlement to the funds, any perfomance
conditions attached to the item{5) of income have been met. It Is probable that the Income
wlll be received and the amount can be measured reliably.
Income from government and other grant5. whether 'capital' grants or 'revenue' grants, Is
recognised when the charity has entitlernent to the funds, any perfomantr conditions
attached to the grants have been met, it is probable that the income wlll be re￿iVed and the
amount can be measured reliably and is not deferred.
For legacie5, entitlement Is tsken as the earlier of the date on which either: the charity Is
awa￿ that probate has been granted. the estate has been finalised and notificatlon has been
made by the executorfs) to the tharty that a distribution will be made, or when
dlstrfbution is recelved from the estate. Re￿ipt of a legacyi In whole or in part, is only
consldered probable when the amount Gin be measured reliably and the charity has been
notified of the executorfs intention to make a distribution. Where legacies have been notified
to the charity, or the charlty is aware of the granting of probate, and the criteria for income
recognltion have not been met, then the legw is a treated as a contingent asset and
disdosed if material.
Income received In advance of a provlsion of a spedfied ser41￿ Is deferred until the crlteria
for income recognition are met.
d Don•ted Servic￿ •nd fè¢il•ties
Donated professional servi￿5 and donated facilitie5 are recognised as income when the
charity has control over the item, any conditions a￿ociated with the donated Item have been
met, the receipt of economic benefit from the use by the charity of the item is probable and
that economic benefit can be measured reliably. In accordan￿ with the Charities SORP (FR5
102), general volunteer time is not recognised; refer to the trustees. annual report for mo
Infomiation about thelr contribution.
On receipt, donated professional services and donated facilities are recognised on the basis
of the value of the gift to the tharity whith is the amount the charity would have been
wllllng to pay to obtslr$ Services or faalities of equivalent economic benefit on the open
market; a corresponding amount is then recognised in expenditure in the period of receipt.
e Interest re¢eJvabl¢
Interest on fvnds held on deposit is induded when reolvable and the amount can be
measured reliably by the tharity; this 15 nonnally upon notification of the interest paid or
payable bv the Bank.
14

The Manchester Deaf Centre Limited
Notes to the accounts for the year ended 31 March 2022 (continued)
f Fund accountlng
Unre5tri¢ted funds are available to sper*d on activities that further any of the purposes of
charity.
Deslgnated funds are unrestrltted fiJnd5 of the charity whlch the trustees have decided at
their discretion to set aside to use for a specific purpose.
Restricted funds are donations whlch the donor has specified are to be solely used for
particular area5 of the charity'5 work or for specific projects being undertsken by the charity.
Expendlture and Irrecoverable VAT
Expenditure is recognised once there is a legal or constmttive obllgation to make a payment
to a third party, it Is probable that settlement will be required and the amount of the
obligation can be measured reliably. Expenditure 15 classified under the following activity
headlngs:
Costs of raisln9 funds comprise the costs of commerclal tradlng and thelr
associated support C05ts.
Expenditure on charitable attivities includes the costs undertaken to fvrther the
purposes of the charity and their assoaated support Costs.
Irrecoverable VAT is charged as a cost against the activity for whlch the expendlture was
incurred.
h Operatln9 leases
Operatlng leases are leases in which the tlue to the assets, and the risks and rewards of
ownership. remain with the lessor. Rental charge5 are tharyed on a straight line basis over
the terni of the lease.
i Tangible fixed a$sots
Individual fixed assets costlng £500 or more are capitallsed at Cost and are depreciated
over thelr estimated useful economic lives on a straight line basis as follows:
Asset Category
Annual rète
Property lease
period of lease to 24.06.2074
Office furniture & equipment
5 years
Computer equipment
3 years
Website
5 years
Property improvements
period of lease to 24.06.2074
The trustees reviewed the estimated useful life of the property improvements in 2014 and
were of the opinlon that thls should be over the period of the lease (60 years) rather than 10
year5 as previously estimated.
The Deaf Centre property is leased from Manchester University at an annual rent of £nll. A
service charge is payable to the University-
The lease on the Deaf Centre property was revalued on 5 March 2008 at £330,000 by
Damian Gee Bsc (Hons) Dipval MRICS of Lambert Smith Hampton at Market Value. It had
been previously valued by the Trustees at £IOO,000. the historic cost is not known. It is due
to be revalued every five years. The trustees are not aware of any material change slnce the
last valuation.
15

The Manchester Deaf Centre Limited
Notes to the accounts for the year ended 31 March 2022 (continued)
J Flxed asset Investments
Investments are a fomi of basic flnancral Instrument and are Inltlally recognlsed at thelr
transaction value and subsequently measured at their fair value as at the balance sheet date
uslng the dosing quoted market price. The ststement of financial attivitses indudes the net
gains and losses arising on revaluation and disposals throughout the year.
The Charity does not acouire put options, derivatives or other complex financial in5trument5.
The main form of finandal risk faced by the charity Is that of volatlllty in equlty markets and
investment markets due to wider economic condltions, the attitude of Investors to
investment risk. and changes in sentiment concerning equities and wlthin partlcular sectors
or sub sectors.
k Stock
Stock Is Included at the lower of cost or net realisable value. In 9eneral, cost is determlned
on a first in. first out basis. Net realisable value is the price at whith stocks can be sold In
the normal course of business after allowing for the costs of realisation. Provision is made
where necessary for obsolete, slow moving, and defective stocks. Donated items of stock are
recognised at falr value which is the amount the charity would have been wllling to pay for
the items on the ODen rnarket.
l Debtovs
Trade and other debtors are recognised at the settlement amount due after any trade
dlscount offered. Prepayments are valued at the amount prepaid net of any trade discounts
due.
Cash at bank and In hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a
short maturity of three months or less from the date of acquisition or opening of the deposlt
or simllar account.
n Creditors and provlsions
Credltors and provisions are recognised where the charfty has a present obllgatlon 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 obligatlon on be measured or estimated reliably. Creditors and
provisions are normally recognised at their settlement amount after allowing for any trade
dlscounts due.
o finandal Instruments
The charity only ha5 financial asset5 and financial liabilities of a kind that qualify a5 ba51C
financial instruments. Basic finandal instruments are Initially recognlsed at transartlon value
and subsequently measured at their settlement value with the exception of bank loans whlch
are subsequently measured at amortised cost using the effective interest method.
16

The Manchester Deaf Centre Limited
Notes to the accounts for the year ended 31 March 2022 (continued)
p P¢nsion$
Employees of the tharity are entitled to Joln a defined contribution 'money purthase. scheme
with NEST. The charity's contributlon to this scheme in 2022 were £5,620 (2021: £3,487).
There were £nil (2021: £nil) OLrtstsnding contributions at the year end.
MDC'S membership has ceased with the Greater Manchester Pension Fund and both
Subsumption and Soft Commerclal Agreements are presently being ne9Otiated with
Manchester City Counal.
Legal status of th• tharlty
The charity is a company limited by guarantee registered In England and Wales and has no
share capital. In the event of the charity being wound up, the liability in respect of the
guarantee is limited to £1 per member of the charity. The registered office address is disdosed
on pa9e l.
In¢omo from donatlons and le9ades
Total 2022
Total 2021
Donation5
Legacies
11,445
4.654
150,000
Total
11,445
154,654
All donations and legacies incoffle 55 unrestricted.
17

The Manchester Deaf Centre Limited
Notes to the accounts for the year ended 31 March 2022 (continued)
Income from charltable actlvSties
Currert rnporting
period
Unrestricted
Restricted
Total 2022
MDC
Manchester City Counril
National Lottery
Leaders with Llved Experien
63.060
63,060
3,795
84,043
4,981
16,188
16,285
20,000
3,795
84,043
12,249
16,188
16.285
20.000
WEA
Trafford Councll
British Deaf History Society
Young Manchester
Cooperative and Mutual
Solutions Llmited
GMMH
Home Manchester
GMCVO
Salford C￿s
Fees & other charitable Income
7,268
4,750
5,982
1,345
7,605
4,885
4,750
5,982
1,345
9,605
4.885
90.457
2.000
90,457
99.725
232,919
332,644
CSS (Communl¢atlon Support Services)
287,091
287,091
287,091
287,091
Total
386,816
232.919
619,735
18

The Manchester Deaf Centre Limited
Notes to the accounts for the year ended 31 March 2022 (continued)
In¢om¢ from charltabl• aetlvitles IconL)
Prevlous reportlng
period
rotsl 2021
MDC
Manchester City Coundl
8ig Lottery Fund
Salford CCG
OMCVS (Equalltles)
Herltage Lottery
WEA
National Lottery
Eric Wright Fund
WAITE pmject
BBC I Can
Prlnces Tntst
Trafford Council
8rit15h Deaf History Society
Young Manchester
First A
Cooperatlve and Mutual
Solutions Limlted
Lankelly Chase
We Love Manchester
GM 8usines5 Support Limited
cInde￿lIa Fund
The ConseThatlon Voluntee
Fees a other cha￿table income
10,000
5,000
15,000
77.392
40,000
24.800
6,673
51,114
10,000
84.043
39,856
24.599
23,334
22,799
21,925
19,359
77.392
40,000
24,800
6,673
51,114
10,000
84,043
39,856
24.599
23,334
22,799
21,925
19,359
8,750
5.000
3.000
2.498
2.492
1,350
8.750
5.000
3.000
2.498
2,492
1,350
60.639
60,639
70,639
473.984
544,623
CSS Ccommunkatlon Support Seftvl￿J
Fee5
152,333
152,333
152,333
152,333
rotal
222.972
473,984
696.956
19

The Manchester Deaf Centre Limited
Notes to the accounts for the year ended 31 March 2022 (continued)
Income from other trading actl¥ltl¢s
Total 2022
Totsl 2021
Room Hi
Bar and Café Sales
41,766
4,546
41.840
46,312
41,840
All Income from other tradlng artlwties is unrestricted.
Investment Income
2022
2021
Income from bank deposits and dividends
1,986
1,986
248
All investrnent income 15 unrestricted.
Cost of raising funds
2022
2021
Administratlon
Cost of good 501d
7.483
1,281
3.724
1,900
8,764
5,624
All expenditure on cost of raising fund5 15 unrestricted.
20

The Manchester Deaf Centre Limited
Notes to the accounts for the year ended 31 March 2022 (continued)
Analysis of expendlture on charltable artlvltles
Current reporting
perlod
MDC
projects
(Communica￿0
n Support
knKesl
MDC
Total 2022
Staff costs
Contrattors
Bad Debts wrltten off/(back)
Premi5e5
Administration
Project costs
Depreciat5on
Governance costs {see note 9)
171,542
28,046
195.071
27,366
7,976
215,113
374,589
270,525
67,438
79,913
6.430
25.745
16,448
10,342
27,346
42,507
77,780
107,573
48,937
25,745
16,448
314
395,562
302,632
223,403
921.597
Previous reportlng
MDC
pmjects
(C•mmunlcall
Support
MDC
Total 2021
Staff costs
Contracto
Bad Debts wrltten off/(back)
Premi5e5
Administration
Project costs
Depreciation
Governan￿ costs (see note 9)
116,261
17,589
2.882
20,004
58,603
159
25,745
5.700
154,159
24.370
1,906
102,325
272,326
144,284
2,882
43,679
80,859
15,881.
25,745
5,700
23.675
21,759
15.722
497
246,943
239,685
104,728
591.356
2022
2021
Restrftted expendSture
Unrestricted expenditure
415,021
506,576
246.662
344,694
921,597
591.356
Analysls of governanc•
Total 2022
2021
Trustee and AGM expenses
Accountanry and independent examination
Legal and prOfeS￿onal
8.571
6,056
1,821
16.448
5.700
21

The Manchester Deaf cent￿ Umited
Notes to the accounts for the year ended 31 March 2022 (continued)
10 Net Incomel(expendltuYe) for the year
This is stated after charyingl(crediting)".
2022
2021
Depreciation
Operating lease rentals
Independent examinerfs fee
Accountancy
Independent examlnation
other
25,745
25,745
1,575
1,050
2.070
1.500
1,000
3.787
11 Staff costs
staff costs during the year We￿ as follows:
2022
2021
Wages and salarles
Soclal security costs
Penslon costs
350,245
18,723
5.621
241,583
11,038
19.705
374,589
272.326
No employee5 has employee benefits in excess of £60,000 {2021: NII).
The average number of staff employed during the period was 23 (2021: 20).
The key management personnel of the charity comprise the Trustees. Centre Manager and two
Senior Managers.
(2021., the the Trustees, Centre Manager, Operations Manager, Business Development
Manager. Project Manager (Salford and Trafford) and Projert Manager {WArrE).
The total employee benefits of the key management. personnel of the charlty were .£44,085
(2021., £137,579).
12 Trustee remuneratlon and expenses. and related party transactlons
Nelther the Board of Trustees nor any persons connected with them received any remuneration
or relmbursed expenses during the year (2021: NII).
One member of the Board of Trustees received travel and sub5i5tence expenses durlng the year
of £187 (2021:£ nil).
The￿ are no donations from related partles whith are outslde the nomial o)urse of business
and no restricted donations from related partie5.
No trustee or other person related to the tharity had any personal interest in any contrart or
transattion eftte￿ into by the charity, including guarantees. during the year (2021: nll).
22

The Manchester Deaf Centre Limited
Notes to the accounts for the year ended 31 March 2022 (continued)
13 Government grants
The govemrnent grants ￿COgnised in the accounts were as follows:
2022
2021
Manchester Clty Counal
Salford CCG
Trafford Counal
GMMH
63,060
15,QtXI
77,392
23,334
16,188
5.982
79,248
115,726
14 Corporatlon tax
The charity is exempt from tsx on income and gains falling within Chapter 3 of Part 11 of the
Corporauon Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Att 1992 to the
extent that these are applied to its charitable objects. No tax tharge5 have arisen in the charfty.
15 Flxed assets: tanglble assets
Property &
Office
Improvements equipment
Fixtures
& Fittings
Website
Total
Cost
At l April 2021
Additions
924,223
48,537
40,312
54.000
1,067,072
At 31 March 2022
924,223
48,537
40.312
$4.000
L,067,072
Depreclatlon
At l Aprll 2021
Charge for the year
328,726
14,945
48,S37
40.311
16,200
10,800
433,774
25,745
At 31 March 2022
343,671
48,537
40,311
27,000
459,519
Il¢t book valy¢
At 31 March 2022
580.552
27,000
607,553
At 31 March 2021
595.497
37,800
633.298
Under hlstorlcal cost (previous valuation by the Board of Dirertor5) the depreciation charye for
the lease would be £1,524 giving a net book value of £77,704 (2021: £79,228).
23

The Manchester Deaf Centre Limited
Notes to.the accounts for the year ended 31 March 2022 (continued)
16 Investments
2022
2021
Market value at the start of the year
Dlsposals at carrying value
Add net galnl(1055) on revaluation
71.398
(58.724)
1,099
56.265
15,133
Market value at the end of the year
13,773
71,398
Investments at falr value comprlsed:
CIS UK Income with Growth Trust
IM CAF UK Equity Fund B Income
COIF Charities Investment Fund
21,770
36,954
12.674
13,773
13,773
71.398
Investments are all carried at fair value and are all traded in quoted public markets.
17 Debtors
2022
2021
Trade debtors
Prepayments and accrued income
23,341
30,571
84,564
31,052
53,912
115,616
18 Credltors: amounts fallln9 du* withln one year
2022
2021
Loan
Futurebuilders
Flrst Ark
Trade credltors
Other creditors and accruals
Taxatlon and 50cial securtty tosts
11,763
10,823
31,851
13.439
5.035
7,800
9.028
37.257
20.764
4,409
72.911
79,258
24

The Manchester Deaf Centre Limited
Notes to the accounts for the year ended 31 March 2022 (continued)
19 Deferred Income
2022
2021
Deferred grant brought forniard
Grant received
Released to income from charftable activities
10,000
(10,000)
Deferred grant carrled forward
20 Credltors: amounts falllng after more than one year
2022
2021
Futurebuilders
First Ark
Co-op
44,969
13.778
42,013
60,441
18,934
50.000
100,760
129,375
Repayable after more than 5 years by Instalments
5,892
17.400
The loan from Futurebuilders (Soaal Enterprise Investment Fund) is repayable over 15 years
wlth interest charyed at 6% for the first 3 years and no fflore than 5% over base for the
remainder of the term. It is unsecured and does not attract early repayment penaltie5.
The loan from Flrst Arl( Social Investment is repayable over 5 years with interest charyed at
7.5% APR. It Is unsecured and does not attrart early repayment penalties.
The loan from Co-op Is repayable over 6 years wlth an interest charge of 2.5% per annum. No
repayments were required for the first 12 months.
25

The Manchester Deaf Centre Limited
Notes to the accounts for the year ended 31 March 2022 (continued)
21 Analysls of movements in restrfrted lunds
Curr¢nt reporting Balan￿ at
period
l Aprll
2021
Balan￿ at
31 March
2022
Income
Expenditu
Transfers
MDC
Job Club
Youth Fund (Young
Manchester). Youth &
Childrens Work
Manthestèr Alllance
Mental Health
Postcode Lottery
Goundwork UK
OMCVS (Equalltles)
Salford Innovation
Fund
Trafford
CounclllPartnership
NHS CCG
50+
Natlonal Lottery
(Leaders wTrth Llved
EXDerien￿)
Eric Wright Fun
Trafford Councll DSgltal
BBC I Can
7.994
10,861
(7,994)
(10.046)
815
3,027
(3.027)
3,280
6.667
2.855
66,472
13.280)
16.667)
(25.S30)
(83,652)
40.000
6.205
17.325
3,235
14,210
4,830
16,188
(19,108)
1,910
1.909
{1,909)
(797)
(12.336)
(92)
51,114
3,795
42,573
7,349
3.564
39,856
11,880
19.729
22.799
(6.848)
(3,564)
(33.218)
(109,721)
(22.671)
(33.448)
501
6,638
23,015
12.942)
120.856
Get On
British Deaf Hlstory
Socletv
Young Manchester
Trusted Charity
Mark
First Ark
Cooperative and
Mutual Solutions
16,285
(5.636)
18,522
(10,760)
7,762
20.000
20,000
8,692
6,732
(8.692)
(3.364)
4,750
8.118
Lankelly Chase
We Love Manthester
GM Buslness Support
Llmited
Clnderella Fund
The Conservation
Volunteer5
GMCVO Community
Champion5
Home MJrKhe5ter
5,000
3.000
2,498
[s,000)
(3.000)
(2.498)
2,492
1,350
.2.492
(1.350)
3,495
(3.190)
305
1,345
11.345)
Total
313.361
232,919
(415,021)
488
131.747
26

The Manchester Deaf Centre Umited
Notes to the accounts.for the year ended 31 March 2022 (continued)
21 Analysis of movements in r•strirted funds (conL}
Prnvlous rnportsng
Balance at
l Apn"I
2020
Balan￿ at
31 March
2021
Income
Expenditu
Transfer5
MDC
Job Club
Youth Fund (Young
Manchester), Youth
& Childrens Work
Manchester Allian
Mental Health
Postcode Lottery
Goundwork UK
OMCVS (Equalities)
FI￿t Ark Social
Investment
Salford Innovation
Fund
Heritage Lottwy
Trafford
Councll/Partnership
Eumpean Social
Fund/WEA Grant
Schen
NHS CCG
Sooal Investment
Business
50+
National Lottery
(Leadets with Llved
Ertc Wrlght Fund
Trofford Council
Digital Skills Grant
LWICan
WAITE pmject
Get On
Bntish Deaf Hlstory
Society
Young Manchester
Fitst Ark
Cooperatlve and
Mutual Solutlons
Limited
Lankelly Chase
We Love Manchester
GM Busine55
Support Llmlted
Cinderella Fund
The Conservation
Voluntee
7,994
10,861
8,088
5,000
(2.227)
2.526
501
3,027
3,280
6,667
2,954
10.200
3,280
6,667
2,855
40.000
(40,099)
(10,200)
40,007
77,392
(50.927)
66.472
3,955
24,800
19.770
(29.578)
(14.940)
823
4.830
3,159
6,673
(10.691)
859
1.909
1,625
1.909
(2,818)
1.193
1,000
(iii)
889
51,114
51.114
10,000
3,564
(2.651)
7.349
3,564
39,856
84,043
24.599
22.799
39,856
11,880
19,729
22,799
(72,163)
(4.870)
21.925
19,359
8.750
(3,403)
(10.667)
(2.018)
18,522
6,732
5.000
3.000
2,498
3,000
2,498
2,492
1,350
2,492
1.350
Totsl
93,364
473,984
(246,662)
(7,325)
313,361
27

The Manchester Deaf cent￿ Limited
Notes to the accounts for the year ended 31 March 2022 (continued)
21 Analyw ol movernents in restrlcted funds (¢onL)
Name of
restricted fund
Descrlption. nature and purposes of the fund
Job Club
Funding from Uoyds TSB Foundation, the Big Lottery Fund - Reaching
Communities and ManttÈ*r City Counol, to provide employment advice
and sUPPOrt.
Youth Fund (Young Funding for projert5 to enhaTr￿ life skills, Youth Club and playschemes
Manchester/DAVE). during sthool holidays
Youth & Children
Manchester AllIan￿ Funding for the Wellbein9 project
Mental Health
Postcixle Lottery
Funding for wellbeing linked to gardening project
Groundwork UK
Funding for wellbeing linked to gardening projert
OMOIS (Equalitles) Funding In support of Manthester Deaf Centre'5 work with adults (through
the Employment Servi￿1)0b aub, Wellbeing Group. Volunteer support
and supeprfision}
Salford Innovatlon
Fund, Salford NHS
CCG
Grant to cover the c05t of developing a brand new servitr Intended to (l)
increase the accessibility of and tske-up on health care services for hard
of hearing and deaf people in Salford with a view to countering health
inequallties; {li) open-up opportunlties of the deaf comrnunity'5
participation in continuing service development and improvement fora;
and (iii) enable and promote self-advocacy and self-help.
Trafford
Advocacy support funding for hard of hearfng and deaf resSdents of
Council/Partnershlp Trafford seeking to redress injustices In the system, better their day to
day experien￿, broaden horizons and Improve their future life chances.
NHS CCG
Fundlng to add to the varlety of the Wellbeing Group's activity
programme in promotion of wellbeing among hard of hearing. deaf,
deafened and deaf blind adults from Manchester and GM more wldely.
50+/Pennington
A grant to enable the 50 Plus Group's Commlttee to purchase a new
Charitable Bequest laptop computer. stationery and training in first aid. food hygiene, health
& safety and safeguarding with a view to increasing the efficiency of their
adminlstrats've practlce and communications, extending their reach and
influence on pollcy/amenity and service development, and continuing to
ensure the safety of their near 100 benefioaries each week.
National Lottery
covering a prograrnme of profe55ional development, govemance and
(Leaders with Lived leadership quality assurdntr work with the Board of Trustees, and the
Experien￿)
creation of a new Youth Board giving young hard of hearlngi Deaf and
deafened atizens of Manchester and the surrounding areas (prospective
trustees of the future) a Vol￿ in strategic direttion-setting and decision-
making
28

The Manchester Deaf Centre Limited
Notes to the accounts for the year ended 31 March 2022 (continued)
21 Analysls of movements In restricted funds (cont.)
Eric Wright Fund
Funding from the Erlc Wright Charitable Trust has enobled stsff trainlng in
safeguarding* first aid and mental health first aid. also in advocacy and
volunteer management. Manchester Deaf Centre volunteers have
benefitted fmm trnining in ft)od hygiene too and, post-lockdownlcovid
trirtions, we have more volunteer training planned
in indusive
community walk leadership and sports leadership; impact assessment,
evaluation and improvement planning competencies.
Trafford Councll
Digital Skills Grant
improvlng access to digitsl dev1￿ for HoHIDldeaf residents of Trafford
cut-off by the pandemic and public/private sector transition to exclusive
telephone and online services
BBC I Can
programmes of work growin9 aspiration. employment and *)terprise
adiness among HoHIDldeaf young people and building employers.
capacity for HoHID/deaf indusion in parallel l a progression pathway. The
ronner spans Manchester, Bolton, Salford and Trafford; the latter is
centred on Manchester and open only to NE￿ youn9 people aged 16-24.
wA￿E projert
Funding given by the National Lottery Community Fund's Reathing
Communities Progrnmme enables Manchester Deaf Centre's delivery on
wdlbeingi advocacy* IAG, training, employment and enterprise support
services acr055 Greater Manchester, each tsrgeted at hard of hearing,
Deaf and deafened people acr055 the county - and provided in British
Sign Language or with appropriate communication5 SUPPOrt to ensure
that thev are fully accessible and indusive.
Get On
Glven by the Future Workforce Fund, adMiniste￿d by the prin￿.$ Trust,
our Get On grant is enabllng Deaf Centre delivery on a targeted
programme of work for NEET (and hard of hearing. Deaf or deafened)
young people from Bolton, Manchester, Salford, Stockport and Trafford -
building their soaal and cultural awareness, confidence, skills for life and
wor*; providing employment. further education and trainlng insights
through supported placements; and encouraging educationltraining
providers and employers alike to grow their capacity for equitable Deaf
indu51on for prospective employees of the future.
British Deaf History funds to cover the salary and on-costs of their Museum Archlvlst and
Soclety
Curator. plus MDC'S provision of a HR function. MDC now host thelr
Museum and this Is set to open in Septernber 2021
29

The Manchester Deaf Centre Limited
Notes to the accounts for the year ended 31 March 2022 (continued)
21 Analysis of movements In restricted funds {conL)
Young Manchester
fvnds towards school holiday activtty programmes and universal youth
swite provider5. capacity-building across the clty with a vlew to opening-
up a range of additional opporturiitie5 for both Infonnal and accredited
learning... . indoor and outdoor recreation. community participation and
sooal action
First Ark Social
Investment
covering the cost of (i) cpd coathing for MDC'S Flnance Officer and two
courses: Charity Finance for Trustees and Finan￿ for Non-Finance
Directors: and (li) the creatlon of a community fvndrai5ing toolklt and
dellvery of a 6-month activation pilot
Cooperative and
Mutual Solutions
Llmited
fvnding to establish a support 9roup for Deaf Ex-offenders
Lankelly Chase
helping set-up digitsl devio librnries for HoH/Dldeaf ￿sIdents of Salford
and Manchester
We Love Manchester The Mayorfs Charity gifted Manchester Deaf Centre o grant to develop a
digital devices library for hard of hearing, Deaf and deafened people in
digital poverty and without means of accessing public service5 and
amenities that transitioned their actlvity to intemet-only access during
the height of the Covid pandemic- people that were cut-off. With people
benefittlng fmm this provision, a series of Covid-safe Icr sklll-buildlng
workshops were worked through.
GM Buslness
Support Limited
Our Covid-19 Reeovery Grnnts prlmarily went towards (l) updating tlred
external branding of our building, ensuring that it carried up to date
information and contsct details, and way-finding arrows; and (11)" getting
our Bar. events prograrnme and supporting volunteer5 back up and
running to help start generating unrestrirted funds again.
Cinderella Fund
The Cinderella Fund grant gifted by the Charity Service is towards a
residential weekend; an outdoor education programme for young people
accessing our DAVE (Deaf Artive Volunteering Experlence) Group. Thls.
has not yet been p05sible due to the Covid-19 pandemic; restrictions
imposed on prospective providers of accommodation, artivity, instrurtion
and PPE. and the limited availability of young people wlth which we work,
lacking parent and carer confidence etc.
The Conservation
Volunteers
Our work with The Conserrfation Volunteers is around the enrichrnent of
thlldren and young people'5 learning on the environment and around
blodiversity more specifically through outdoor arts and crafts.
GMCVO Community
Champions
Fundlr¥g given by GMCVO Community Champlons Targeted
Communications to help deliver improvements on breaking down
communication ba￿lerS by havin9 workshops, creating accessible posters
and vide05, and one to one support.
30

The Manchester Deaf Centre Limited
Notes to the accounts for the year ended 31 March 2022 (continued)
22 Revaluatlon reserve
2022
2021
At l April 2021
Depreciation charge on revaluation
180.772
(3,476}
184,248
(3,476)
At 31 March 2022
177,296
180.772
23 Analysis of rnovement in unr•stri¢t•d fund$
Current reportln9 Balan
perlod
at l Aprll
2021
Income and
gains
Expenditure
and losses
Asat31
March 2022
Transfers
General fvnd
Refurbishment fund
182.567
278,505
452.258
(503,673)
(8,191)
(488)
130,664
270,314
461.072
452,258
(511,864)
(488)
400.978
Previous reportlng 8alance
period
at i Apnti
2020
Asat31
Ma￿h
2021
Income ExpenLliture
and gains
and losses
Transfe
General fvnd
79,046
Refurbishment fund 286,696
434.847
(338,651)
(8,191)
7.325
182,567
278,505
365,742
434.847
(346,842)
7.325
461.072
Name of
unrestrirted fund Descriptlon, nature and purposes of th• fvnd
General fund
The general funds are represented by:
2022
2021
Net book value of lease
Other general reserves
77,704
52,960
79,228
103.339
130,664
182,567
RefU￿1$hment fund Fund to cover depreciation costs associated with refvrbishing the building
in 2010111
31

The Manchester Deaf Centre Limited
Notes to the accounts for the year ended 31 March 2022 (contlnued)
24 Analysls of net assets betw¢efft fund$
General
fund
Designated
funds
Revaluation
reseNe
Restricted
funds
Total
Tanglble fixed assets 159,943
Fixed asset
investments
Net current
assetsl(Ilabillties)
Creditors of more
than one year
270.314
177.296
607,553
13,773
13,773
57,708
131.747
189,455
(100,760)
{100,760)
Total
130,664
270.314
177,296
131,747
710,021
Prnvious reporting
General
fvnd
De&qnated
unds
Revaluation
Restricted
funds
Trtal
Tongible fixed
174,021
278,505
180.772
633,298
Flxed asset
investments
Net current
a55ets/(liabilitie5)
credito￿ of more
than one year
71,398
71.398
66,523
313.361
379.884
(129,375)
(129,375)
Totsl
182,567
278.505
180,772
313,361
955,205
32

The Manchester Deaf Centre Limited
Notes to the accounts for the year ended 31 March 2022 (continued)
25 Flnanclal Instruments
Flnancial instruments measured at amortised cost comprise the loarn financing provided by the
Sodal Enterprise Investment Fund to the charlty.
2022
2021
Loan payable falling due within one year
Loan payable falling due in more than one year
but in le55 than five vear5
Loan payable falllng due after five year5
22,586
16,828
94,868
5,892
111,975
17,400
123,346
146,203
The loan from Futurebullders (Sodal Enterprise Investment Funo) is repayable over 15 years
with interest charged at 60h for the first 3 years and no more than 5% over base ftlr the
remainder of the tern. It is unsecured and does not attract earfy repayment penalties.
The loan from First Ark Social Investrnent Is repayable over 5 years with Interest charyed at
7.5% APR. It Is unsecured and does not attrart early repayment penalties.
The loan from Co-op is repayable over 6 years with an interest charge of 2.5% per annum. No
repayments were required for the first 12 months.
33

The Manchester Deaf Centre Limited
Notes to the accounts for the year ended 3 1 March 2022 (continued)
26 Reconclllatlon of net movement In funds to net cash flow from operating a¢tiviti¢$
2022
2021
Net Income/{expenditure) for the year
Adjustments for:
Depreciation charge
(Gains)Ilosses on investments
Lossl{profit) on sale of Investments
Dividends. interest and rents from investments
Decreasel(increase) in stock
Decreasel(Increase) in debtors
InCreas￿[decreasej in credltors
(245.184)
311,851
25,745
(1,099)
(4,600)
(1,986)
(613)
61,704
{12,105)
25.745
(15,133)
(248)
400
(73.501)
31.740
Net ush pr•vided by/(used in) operatlng
(178,138)
280.854

The Manchester Deaf Centre Limited
Statement of Financial Artivitles
(including Income and Expenditure account)
for the year ended 31 March 2021
Unrestrirted
funds
Restricted Totsl funds Total funds
funds
2021
2020
Income from:
Donatlons and legacles
154,654
154,654
5,175
Charltable actlvltles
222.972
473,984
696,956
404.430
Other trading activitles
41,840
41,840
48,041
Investments
248
1,643
Total Income
419.714
473,984 893.698
459.289
Exp•nd•tur¢ on:
Ralslng funds
5,624
5,624
3.305
Charltable artivities
344,694
246,662
591,356
459,980
Total expenditure
350.318
246.662 596,980
463.285
Net Income/(expendlture)
before net galns/{losses) on
Investments
69.396
227.322
296,718
(3,996)
Unreallsed gainsl(losses) on
15.133
15,133
(13,354)
Net Income/(expenditure) for
the year
84.529
227.322 311.851
(17.350)
Transfer between funds
7,325
(7,325)
Net movernent In funds for the
year
91.854
219,997
311.851
(17.350)
R¢conclllatlon of funds
Total funds brought forward
549,990
93,364
643,354
660,704
Total funds carrled forward
641.844
313.361
955,205
643.354