REGISTERED CHARITY NUMBER: 1110373
The Manchester Deaf Centre
Report and Financial Statements for the Year ended 31 March 2025
The Manchester Deaf Centre CIO
CONTENTS OF THE FINANCIAL STATEMENTS For the Year Ended 31[st] March 2025
Page Reference and Administrative Details 1 Report of the Trustees 2 - 8 9 Statement of Financial Activities 10 Balance Sheet 11 Statement of Cash flows 12 Notes to the Financial Statements 13 - 29
The Manchester Deaf Centre Reference and administrative information For the year ended 31 March 2025
Manchester Deaf Centre converted from a charitable company (Company House - 05277257) to a Charitable Incorporated Organisation (CIO) on 21st August 2023.
| Organisation (CIO) on 21st August 2023. | ||
|---|---|---|
| Charity number | 1110373 | |
| Registered office & operational address | Crawford House, Booth Street East, Manchester, M13 9GH | |
| Trustees | Trustees who served during the year and up to the date of this report were as | |
| follows: | ||
| John Wareham | Chair (resigned 29/11/2024) | |
| Claire Cummings | Chair (appointed 7/8/2024) | |
| Christos Argyropoulos | Treasurer | |
| Alistair Wright | ||
| Pauline Roberts | ||
| Brian Kokoruwe | ||
| Shelley Lanchbury | ||
| Christopher Coles | ||
| Bryony Parkes | ||
| Tina Kirwin-McGinley | Appointed 29/4/2024 | |
| Kailey Mills | Appointed 7/3/2025 | |
| Sarah Powell | Appointed 1/8/2024 | |
| Christine Wright | Resigned 23/6/2024 |
|
| Key management Personnel | Mark Woodall Claire Baldwin |
Secretary/Co-Director Secretary/Co-Director |
| Bankers | Co-operative Bank | |
| PO Box 250 | ||
| Delf House | ||
| Southway | ||
| Skelmersdale | ||
| WN8 6WT | ||
| Independent Examiner | Leanne Nield ACA Arc Accountancy Solutions Limited |
|
| 51 Laverton Road | ||
| Lytham St. Annes | ||
| Lancashire | ||
| FY8 1EN |
1
The Manchester Deaf Centre Trustees annual report For the year ended 31 March 2025
The trustees present their report and the unaudited financial statements for the year ended 31[st ] March 2025. Reference and administrative information are set out on page 1 which forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.
Objectives and activities
Our History
The Manchester Deaf Institute was established in 1846, becoming the Manchester Deaf Centre (MDC) in 1990. MDC is the leading provider of services for deaf, deafened, hard of hearing and partial hearing people in Manchester and beyond and for those visiting Manchester to access hospitals and other services. MDC also has long established connections with other deaf centres and providers throughout the region.
Our services for deaf people which include: an employment service, youth service, community bar & cafe, volunteering scheme, Social 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 funded services.
We have a long history and understanding of meeting the needs of deaf/Deaf people through a variety of tailored services and methodologies. We are well placed for the provision of professional communication support services incorporating BSL (British Sign Language), (SSE) Sign Spoken English, Deaf-blind interpreters, Lipspeakers, Electronic Note-takers and SSTRs (Speech to Text Reporter).
MDC Services
are a hub for inclusion, advocacy, accessibility, support, training and information. At MDC, we are proud to provide a range of services that support and empower the community of which we are part.
Our main service offerings are:
-
Wellbeing, Advocacy, IAG, Training, Enterprise and Employment (WAITE) 2. Children and Young People
-
Our Courses and Interpreter Services
We are also proud to provide qualified and NRCPD-registered BSL/English Interpreters as means of breaking down access barriers between D/deaf and hearing people 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. Manchester Deaf Centre has served as a venue for numerous organisations to host their meetings and training sessions, including the Nat agencies, SignHealth, University of Manchester, Manchester Metropolitan University, and The Duke of
Courses for Public Benefit
The number of people who are learning BSL with us continues to grow year on year. We have delivered BSL courses to nearly 200 students across Greater Manchester, and worked with nearly 40 organisations such as Network Rail, The Christie and various NHS departments to deliver corporate training. We have worked in partnership with Manchester Adult Education Service to offer free BSL courses for Manchester residents.
Through the year, we delivered:
2
The Manchester Deaf Centre Trustees annual report
For the year ended 31 March 2025
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(i) Deaf Awareness Training to organisations keen to extend their learning, begin to review and improve their operating procedures.
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(ii) Introduction to British Sign Language courses to organisations locally who were keen to extend their accessibility and reach;
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(iii) Developed partnership work with Deaf Worldwide Gym, delivering fitness sessions as well as hate crime awareness events to support Deaf people in understanding what hate crime is and how to report it.
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(iv) Driving Theory Training (in BSL); and (v) Adult Skills BSL Course (CLF) Funded courses for Manchester residents.
Structure, governance and management
The trustees review the aims, objectives and activities of the charity each year.
The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.
Governing 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 Manchester Deaf Centre. The Deaf Centre moved from Grosvenor Street in 1975 to its present premises in Crawford House, Booth Street East. The Deaf Centre became an incorporated charity on 3 October 2005, having previously been an unincorporated charity no. 221247. Recently, 17th October 2023, The Manchester Deaf Centre adopted a new Charitable Incorporated Organisation (CIO) governing document and changed its legal status to that of a CIO.
Charity status
The charity is a Charitable Incorporated Organisation (CIO) and all members have agreed to contribute a sum not exceeding £10 in the event of a winding-up.
Governance
Our organisation is proudly governed by a diverse Board of Trustees who are predominantly from the Deaf/deaf/deafened/hard of hearing community. Allied with the skills of deaf staff members with which we work, their experiences of work and life make for authentic, grounded direction respectful of and responsive to need across the hard of hearing, D/deaf and deaf blind communities of Manchester and the wider city region. Theirs is a shared job of leading organisational 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 Deaf/deaf/deafened /hard of hearing. The Trustees bring invaluable lived experience to their work and help with strategic directionsetting, service and operational oversight, financial management and the assurance of legal compliance.
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The Manchester Deaf Centre Trustees annual report For the year ended 31 March 2025
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Staffing
Manchester Deaf Centre employed 24 staff this year, our BSL/CPD provision, specialist advocacy teams, and h.
We reviewed our income generation and restructured accordingly. One staff member took redundancy, and their role was shared within the senior team. Senior Manager titles were renamed as Co-Directors, who continue to job share in overseeing Manchester Deaf Centre.
The WAITE team also underwent a restructure, with one staff member taking redundancy and another transferring to the BSL team. Employment and Advocacy services were merged into one role, with three staff members now jointly providing employment and advocacy support.
and responsibilities were reviewed, resulting in two staff members leaving and two sessional workers being Services and the Wellbeing Group.
We also changed our fundraising approach, moving away from using a freelance fundraiser and instead bringing fundraising and bid writing in-house, alongside IT and administrative support. As part of the expansion of our BSL courses, we recruited a new BSL Teacher.
Volunteers
We are particularly thankful for the dedication and hard work of our volunteers who have remained committed and continue to support our organisation.
OMVCS has made changes to their funding, and we are thrilled to announce that we have successfully secured three years of funding from them. This funding can be allocated to any area of MDC, and without it, it would have been challenging to sustain some of our crucial services.
volunteer retention rates and the return realised on our investment of time and money in supervision and training.
We are dedicated to supporting our volunteers through our directors, ensuring the quality of their experiences, enhancing MDC's volunteer retention rates, and maximising the returns on our investments in supervision and training.
Partnership working
We continue to take the opportunity of representing hard of hearing, D/deaf and deafened citizens of the city and surrounding areas on a number of public service and policy groups, hopeful of influencing and informing change to level things up for a cohort too often cut-out or forgotten hence the disproportionately poor outcomes too often realised in all areas of life outcomes such as education, employment, health and housing.
4
The Manchester Deaf Centre Trustees annual report For the year ended 31 March 2025
Achievements and performance
Operations
In the meantime, we will continue providing the service as an extension and we are looking into other tendering bids throughout Greater Manchester.
Throughout the year, we achieved several successes in grant applications, as detailed in other sections of these accounts. Strengthening our staff team allowed us to actively pursue new contracts, thereby diversifying the income streams of Manchester Deaf Centre.
Services and Projects
- e = Regular well-being walks run by the WAITE project.
Financial review
In the year reserves total £185,428. This is broken down by the following:
-
£46,563 restricted funds, required to be spent on restricted projects.
-
One of the restricted funds, being the WAITE project, is in a deficit position, as disclosed in note 20 of the accounts. To address this, the project team has been restructured, and the organisation is actively submitting a mix of short term and long-term funding applications to support the continuity of WAITE. Further restructuring of the team may be undertaken depending on the outcome of these funding applications.
-
(£106,876) general unrestricted funds. This remains a negative fund balance following the pension exit provision incurred during the prior year which is expected to be paid back over 20 years. The balance has improved compared to the prior year. Included within general unrestricted funds there are net current assets of £9,544 available spent on any purpose the trustees deem necessary order to further
5
The Manchester Deaf Centre Trustees annual report
For the year ended 31 March 2025
.
- £245,741 is the value of the property enhancements from the 2010/11 property refurbishment, rather than funds available to spend. This reserves balance is being reduced over the remaining lease life by the depreciation charge.
Pensions
Manchester Deaf Centre has now addressed the Greater Manchester Pension Fund issue, relating to an agreement around clearing the membership cessation charge triggered on the leaving of a staff member from the organisation in Autumn 2019. Manchester City Council (as our Local Government Pension Scheme Guarantors) have provided a subsumption agreement where we repay them the sum owed of £284,000, over 20 years. We thank the City Council for their continued support.
Grants
MDC continues to apply for grant funding and to pursue additional contracts. We have revised our business plan, and the Board and staff are unified on the importance of sustaining our service provision and forging ahead. We are hopeful that hard of hearing, D/deaf and deafened people can work with us to shape and execute our plans and a Needs Analysis, working in partnership with others, has been completed.
Reserves policy
The Board of Trustees has 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 £200,000 covering staff and general running costs). We continue to assess this process, and in the coming year, we will be introducing a range of funding strategies to assist us in achieving the target.
Risk management
The charity trustees have given consideration to the major risks to which the charity is exposed and satisfied themselves that systems or procedures are established in order to manage those risks. For example, in the event that we do not raise sufficient funds to cover our operating costs, we will be required to reduce our expenditure by curtailing operational activities and as such, reduce the workforce to match this.
Going concern
concern.
Whilst the trustees are aware that the general unrestricted funds of the CIO are in a negative position,
including access to a new financing facility which ensures that the CIO will be able to meet its liabilities as they fall due for the foreseeable future.
The trustees and management of the CIO continue to work on strengthening the income generation of the charity to ensure the long-term viability of the organisation.
Plans for the future periods
We are working hard to adapt the charity to ensure it remains relevant and resilient in the 21st century. With funding proving increasingly difficult, MDC is focusing more on income generation through the expansion of room hire, courses, training, interpreting contracts, and other innovative ideas.
Ensuring that hard of hearing, D/deaf and deafened people have a voice in decision-making around the city. This is very important of course if we are to play our part in ensuring that hard of hearing, D/deaf and deafened people can move freely in and out of services and systems, enjoy good healthcare and leisure opportunities, access and interact with the public realm and local amenities on an equitable basis. However,
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To the trustees of
The Manchester Deaf Centre
the landscape-shaping to the detriment of organisational wellbeing and core service impact is a risk we have continued to guard against.
7
To the trustees of
The Manchester Deaf Centre
Statement of responsibilities of the trustees
with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the CIO and of the incoming resources and application of resources, including the income and expenditure, of the CIO for that period. In preparing these financial statements, the trustees are required to:
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Select suitable accounting policies and then apply them consistently
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Observe the methods and principles in the Charities SORP
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Make judgements and estimates that are reasonable and prudent
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State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements
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Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the CIO will continue in operation
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the CIO and enable them to ensure that the financial statements comply with the relevant legislation. They are also responsible for safeguarding the assets of the CIO and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the ClO’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
28-09-2025 and signed on their behalf by:
Claire Cummings
Chair
8
Independent examinerfs report To the tru5tee5 Qf The Manchester Deaf Centre I report to the charity tnjstees on my examination of the accourrts of The Manchester Deaf cent for the year ended 31st March 2025 which a set out on pages 10- 29. Responsibilitie¥ BrKI bfyryij of report As the ChariWs trustees you are SpOnsIble forthe preparation of the accounts in accordance with the requirements of the Charities Act 2011 {'the 2006 AcV}. I report in respect of my examination of the char5 accounts carried out under settion 145 of the Act and in carrying out my examinatlon I havefollowed all the applicable Directions given bythe Charity Commission under sectlon 14515llbl of the Art. Independent examinerfs statsment Since your charity's Rross income exceeded £250.OXI your examiner must be a member of a listed body. I can confinm that l am qualified to undertake the examination because l am a gIStered member of the Irtitute of Chartered Accountants in England and Wales IICAEWI which is one of the listed bodies. I havc complctcd my examination. I confirm that no material matters have come to my attention in connectlon with the examination glvlng me cause to believe that in any material respect: accounting records were not kept in SpeCt of the charity as required by sertion 130 of the Act. or the accounts do not attord with those records; or the accounts do not comply with the applicable requ1ments concemingthe fomi and content of accounts set out in the Charities (Accounts and Rewrts) Regulations 21XJ8 other than any requirement thattho accounts giv9. a 'triJg and fair vieY/ which is not a matter consldered as part of an independent examination. I have no concern5 and have come across no other matters in connection with the examination to which attentlon should be drawn in this report In orderto enable a proper understsnding of the accounts to be reached. Leanne Nield ACA Arc Accountancy Solutions Llmited 51 Laverton Road Lytham St. Annes Lancashire FY8 IEN Date..
The Manchester Deaf Centre Statement of Financial Activities For the year ended 31 March 2025
| Note Income from: Donations and legacies 2 Charitable activities 3 Other trading activities 4 Investments 5 Total income Expenditure on: Raising funds 6 Charitable activities 7 Total expenditure Net income/(expenditure) before net gains/(losses) on investments Net income/(expenditure) on investments Net income/(expenditure) for the year Transfer between funds Net movement in funds for the year Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds £ 11,709 570,781 55,239 1,677 639,406 5,165 615,696 620,861 18,545 (508) 18,037 - 18,037 120,828 138,865 |
Restricted funds £ 4,249 216,098 - - 220,347 238 246,577 246,815 (26,468) - (26,468) - (26,468) 73,031 46,563 |
Total funds 2025 £ 15,958 786,879 55,239 1,677 859,753 5,403 862,273 867,676 (7,923) (508) (8,431) - (8,431) 193,859 185,428 |
Total funds 2024 £ 7,281 639,545 54,056 2,136 |
|---|---|---|---|---|
| 703,018 | ||||
| 7,190 1,036,408 |
||||
| 1,043,598 | ||||
| (340,580) (3,024) |
||||
| (343,604) - |
||||
| (343,604) 537,463 193,859 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
10
The Manchester Deaf Centre Balance Sheet as at 31 March 2025 2025 2024 Note Flxed Assets Tangible assets Total fixed assets 15 312.369 312,369 327.999 327,999 Current asset$ Stock Debtors Cash at bank and in hand 560 542 16 80,146 54.027 134,733 86,IX)2 ID3,328 189.872 Total current assets Llabillties Creditors- amounts falllng due in less than one year Net current assets Total assets less current liabllities Creditors: amounts fallin8 due after more than one year Provisions for liabilities 17 (78,626) 178,2171 56.107 368,476 111,6SS 439.6S4 18 19 1183.0481 {12,915} 1232.880} 193,859 Net assel$ 185.428 The funds of the charity: Restricted income funds Unrestricted income funds General fund Refurbishment General fund 20 46.563 73,031 21 (106,8761 245.741 1133,1041 253,932 21 Total charity funds 185,428 193.859 For the ar ending 31 March 2025. the CIO was entitled to ememption from audit and a as such have been irKlepÈndently examined. Trustees. responsibilities: The trustees acknowledge their responslbilltles for complying with the requirements of the Act wlth respect to the accountiWl8 records and the preparation of actounts. The notes on pages 13 to 29 form part of these Kcounts. Approved by the trustee5 on............ . and signed on thelr behalf by. Christos Argyropoulos ITasUrer 11
The Manchester Deaf Centre Statement of Cash Flows
For the year ended 31 March 2025
| Note Cash provided by/(used in) operating activities 23 Cash flows from investing activities: Dividends, interest and rents from investments Purchase of tangible fixed assets Proceeds from the sale of investments Cash provided by / (used in) investing activities Cash flows from financing activities: Repayment of borrowing Repayment of pension exit liability Cash inflows from new borrowing Cash provided by / (used in) financing activities Increase/(decrease) 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 |
2025 £ (22,645) 1,677 (9,400) - (7,723) (10,649) (8,284) - (18,933) (49,301) 103,328 54,027 |
2024 £ (13,184) |
|---|---|---|
| 2,136 (19,400) - |
||
| (17,264) | ||
| (72,735) - |
||
| (72,735) | ||
| (103,183) 206,511 103,328 |
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The Manchester Deaf Centre Notes to the financial statements For the year ended 31 March 2025
1. Accounting policies
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
a Basis of preparation
The financial statements of the Charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities Act 2011 and 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 (FRS102) (effective 1 January 2019). The financial statements have been prepared under the historical cost convention.
b Preparation of the accounts on a going concern basis
The trustees consider that there are no material uncertainties about the ability to continue as a going concern.
Whilst the trustees are aware that the general unrestricted funds of the CIO are in a negative position, including access to a new financing facility which ensures that the CIO will be able to meet its liabilities as they fall due for the foreseeable future.
The trustees and management of the CIO continue to work on strengthening the income generation of the charity to ensure the long-term viability of the organisation.
c Critical accounting estimates and judgements
to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an on-going basis. Revisions to accounting estimates are recognised in the period in which the estimated is revised if the revision affects only that period, or in the period and future periods if the prevision affects the current and future periods.
In the view of the trustees, critical judgements and estimates have been in respect of the provision of the pension exit payment, shown at net present value. The trustees have determined that any differences arising ability to continue as a going concern.
d Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably.
the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probably that the income will be received and the amount can be measured reliably and is not deferred.
13
The Manchester Deaf Centre Notes to the financial statements For the year ended 31 March 2025
Accounting policies (continued)
For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity re legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.
e Donated services and facilities
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated 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 accordance with the Charities SORP (FRS 102), general volunteer time is not recognised; refer to
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
f Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
g Fund accounting
Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.
Restricted funds are donations which the donor has specified are to be solely used for particular areas of the
h Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation 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 is classified under the following activity headings:
-
Costs of raising funds comprise the costs of commercial trading and their associated support costs.
-
Expenditure on charitable activities includes the costs undertaken to further the purposes of the charity and their associated support costs.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
i Operating leases
Operating leases are leases in which the title to the assets, and the substantial risks and rewards of ownership, remain with the lessor. Given the title of the Deaf Centre property, along with the substantial risks and rewards of ownership, remain with the Manchester University, this property lease is classified as an operating lease. Rental charges are charged on a straight-line basis over the term of the lease, at an annual rent of £nil. A service charge is payable to the university. A sum of £12,500 was paid in 1974 and expensed as a direct upfront cost. Given a £nil annual rent, no future minimum lease payments are to be disclosed.
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The Manchester Deaf Centre Notes to the financial statements For the year ended 31 March 2025
1. Accounting policies (continued)
j Tangible fixed assets
Individual fixed assets costing £500 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:
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----- Start of picture text -----
Asset Category Annual rate
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
----- End of picture text -----
k Fixed asset investments
Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing quoted market price. The statement of financial activities includes the net gains and losses arising on revaluation and disposals throughout the year.
The Charity does not acquire put options, derivatives or other complex financial instruments.
The main form of financial risk faced by the Charity is that of volatility in equity markets and investment markets due to wider economic conditions, the attitude of investors to investment risk, and changes in sentiment concerning equities and within particular sectors or sub sectors.
l Stock
Stock is included at the lower of cost or net realisable value. In general, cost is determined on a first in, first out basis. Net realisable value is the price at which 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 fair value which is the amount the charity would have been willing to pay for the items on the open market.
m Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discounts offered. Prepayments are valued at the amount prepaid net of any trade deposit or similar account.
n 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 deposit or similar account.
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The Manchester Deaf Centre Notes to the financial statements For the year ended 31 March 2025
1. Accounting policies (continued)
o Creditors and provision
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 trade discounts due.
p 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 and a pension exit payment liability, both of which are subsequently measured at amortised cost using the effective interest method.
Liquidity risk is managed by monitoring forecast cash flows to ensure sufficient resources are available to meet liabilities as they fall due.
q Pensions
8,135 (2024: £5,987). There were £1,466 (2024: £1,450) outstanding contributions at the year end.
, giving rise to an exit payment of
and enable MDC to pay this back to them over a period of 20 years. Repayments commenced on 1 September 2024.
r Legal status of the charity
The charity is a Charitable Incorporated Organisation (CIO) and all members have agreed to contribute a sum not exceeding £10 in the event of a winding-up. The registered office address is disclosed on page 1.
2 Income from donations and legacies
| Donations Legacies Total |
Unrestricted 2025 £ 11,709 - 11,709 |
Restricted 2025 £ 4,249 - 4,249 |
Total 2025 £ 15,958 - 15,958 |
Total 2024 £ 7,281 - 7,281 |
|---|---|---|---|---|
All donations income in 2024 was unrestricted.
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The Manchester Deaf Centre Notes to the financial statements For the year ended 31 March 2025
3 Income from charitable activities
Current reporting period:
| Grants Accredited and non-accredited courses Interpreter services Other charitable services Total |
Unrestricted £ 57,351 141,228 370,538 1,664 570,781 |
Restricted £ 212,748 - 3,350 - 216,098 |
Total 2025 £ 270,099 141,228 373,888 1,664 786,879 |
|---|---|---|---|
Previous reporting period:
| Grants Accredited and non-accredited courses Interpreter services Other charitable services Total |
Unrestricted £ 62,927 109,233 331,349 3,956 507,465 |
Restricted £ 131,997 - - 83 132,080 |
Total 2024 £ 194,924 109,233 331,349 4,039 639,545 |
|---|---|---|---|
4 Income from other trading activities
| Room Hire Bar and Café Sales Total |
2025 £ 53,087 2,152 55,239 |
2024 £ 52,924 1,132 54,056 |
|---|---|---|
All income from other trading activities in the current and prior year is unrestricted.
5 Investment income
| Income from bank deposits and dividends Total |
2025 £ 1,677 1,677 |
2024 £ 2,136 2,136 |
|---|---|---|
All investment income in the current and prior year is unrestricted.
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The Manchester Deaf Centre Notes to the financial statements For the year ended 31 March 2025
6 Cost of raising funds
| Administration Cost of goods sold Total Previous reporting period: Administration Cost of goods sold Total |
Unrestricted 2025 £ 3,839 1,326 5,165 Unrestricted 2024 £ 5,856 895 6,751 |
Restricted 2025 £ - 238 238 Restricted 2024 £ - 439 439 |
2025 £ 3,839 1,564 5,403 2024 £ 5,856 1,334 7,190 |
|---|---|---|---|
7 Analysis of expenditure on charitable activities
Current reporting period:
| Staff costs* Contractors Premises Administration Project costs Depreciation Unwinding discounted pension exit liability Governance costs (see note 8) |
MDC Core work (including core grants and courses) £ 203,659 15,500 21,514 18,570 - 25,030 5,510 6,210 295,993 |
Grant funded projects £ 188,796 9,179 10,763 22,508 12,296 - - 3,035 246,577 |
Interpreter Services £ 31,534 286,966 - 1,203 - - - - 319,703 |
Total 2025 £ 423,989 311,645 32,277 42,281 12,296 25,030 5,510 9,245 862,273 |
|---|---|---|---|---|
* includes a credit of £44,546 from a change in estimates in the pension exit payment liability (see note 18)
18
The Manchester Deaf Centre Notes to the financial statements
For the year ended 31 March 2025
7 Analysis of expenditure on charitable activities (continued)
| Previous reporting period: MDC Core work (including core grants and courses) Grant funded projects £ £ Staff costs 409,900 169,750 Contractors 11,439 21,754 Premises 33,958 11,650 Administration 24,260 26,694 Project costs - 15,433 Depreciation 23,930 - Loss on disposal of fixed assets 718 - Governance costs (see note 8) 5,993 1,847 510,198 247,128 _ includes a pension exit payment provision of £232,880 (see note 19)_ Restricted expenditure Unrestricted expenditure |
Interpreter Services £ 22,906 254,628 - 1,548 - - - - 279,082 2025 £ 246,577 615,696 862,273 |
Total 2024 £ 602,556 287,821 45,608 52,502 15,433 23,930 718 7,840 1,036,408 2024 £ 247,128 789,280 1,036,408 |
||
|---|---|---|---|---|
8 Analysis of governance
| Trustee and AGM expenses Accountancy and independent examination Legal and professional Total Previous reporting period: Accountancy and independent examination Legal and professional Total |
Unrestricted Restricted 2025 2025 2025 £ £ £ - - - 3,817 1,232 5,049 2,393 1,803 4,196 6,210 3,035 9,245 Unrestricted Restricted 2024 2024 £ £ 3,906 673 2,087 1,174 5,993 1,847 |
2024 £ - 4,579 3,261 7,840 2024 £ 4,579 3,261 7,840 |
|---|---|---|
19
The Manchester Deaf Centre Notes to the financial statements
For the year ended 31 March 2025
9 Details of certain types of expenditure
Fees for examination of the accounts:
| 2025 | 2024 | |||
|---|---|---|---|---|
| £ | £ | |||
| - | Independent | examination | 3,450 | 3,200 |
| - | Other | - | 218 |
10 Staff costs
Staff costs during the year were as follows:
| Wages and salaries Social security costs Pension costs Pension exit payment costs* |
2025 £ 433,889 26,511 8,135 (44,546) 423,989 |
2024 £ 344,362 19,326 5,988 232,880 602,556 |
|---|---|---|
* see creditors note 18
No employee has employee benefits in excess of £60,000 (2024: NIL).
The average number of staff employed during the period was 24 (2024: 22).
The key management personnel of the charity comprise the Trustees and two Co-Directors (2024: the Trustees and two Senior Managers).
The total employee benefits of the key management personnel of the charity were £72,551 (2024: £64,640).
11 Trustee remuneration and expenses, and related party transactions
Neither the Board of Trustees nor any persons connected with them received any remuneration or reimbursed expenses during the year (2024: NIL).
Two members of the Board of Trustees received travel and subsistence expenses during the year totalling £nil (2024: £55).
There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.
No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2024: NIL).
20
The Manchester Deaf Centre Notes to the financial statements
For the year ended 31 March 2025
12 Grants from government and public bodies
The government and public body grants recognised in the accounts were as follows:
| Manchester City Council Salford CVS Trafford Council GMCA (W.E.A) MACC National Lottery Fund* |
2025 £ 115,016 6,113 2,500 5,209 5,500 122,223 256,561 |
2024 £* 85,229 - 22,500 - - 82,905 190,634 |
|---|---|---|
- The 2023/24 National Lottery Fund grant had been omitted from this detailed note in the prior year accounts, and therefore amended in the current year to be included.
13 Corporation tax
The charity is exempt from tax on income and gains failing within Chapter 3 of Part 11 of the Corporation Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.
21
The Manchester Deaf Centre Notes to the financial statements
For the year ended 31 March 2025
14 Analysis of prior year funds Statement of Financial Activities for the year ended 31 March 2024
| Note Income from: Donations and legacies 2 Charitable activities 3 Other trading activities 4 Investments 5 Total income Expenditure on: Raising funds 6 Charitable activities 7 Total expenditure Net income/(expenditure) before net gains/(losses) on investments Net income/(expenditure) on investments Unrealised gains/(losses) on investments 15 Net income/(expenditure) for the year Transfer between funds Net movement in funds for the year Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds £ 7,281 507,465 54,056 2,136 570,938 6,751 789,280 796,031 (225,093) (3,024) - (228,117) (100) (228,217) 349,045 120,828 |
Restricted funds £ - 132,080 - - 132,080 439 247,128 247,567 (115,487) - - (115,487) 100 (115,387) 188,418 73,031 |
Total funds 2024 £ 7,281 639,545 54,056 2,136 703,018 7,190 1,036,408 1,043,598 (340,580) (3,024) - (343,604) - (343,604) 537,463 193,859 |
Total funds 2023 £ 3,148 779,171 57,184 256 |
|---|---|---|---|---|
| 839,759 | ||||
| 4,949 748,730 |
||||
| 753,679 | ||||
| 86,080 (6,299) 2,661 |
||||
| 82,442 - |
||||
| 82,442 455,021 537,463 |
22
The Manchester Deaf Centre Notes to the financial statements For the year ended 31 March 2025
15 Fixed assets: tangible assets
==> picture [462 x 204] intentionally omitted <==
----- Start of picture text -----
Leasehold Office Fixtures
improvements equipment & fittings Website Total
Cost £ £ £ £ £
At 1 April 2024 594,223 59,343 40,312 54,000 747,878
Additions - 9,400 - - 9,400
Disposals - - - - -
At 31 March 2025 594,223 68,743 40,312 54,000 757,278
Depreciation
At 1 April 2024 288,561 42,406 40,312 48,600 419,879
Charge for the year 9,945 9,685 - 5,400 25,030
Disposals - - - - -
At 31 March 2025 298,506 52,091 40,312 54,000 444,909
NBV at 31 March 2025 295,717 16,652 - - 312,369
NBV at 31 March 2024 305,662 16,937 - 5,400 327,999
----- End of picture text -----*
16 Debtors
| Trade debtors Prepayments and accrued income |
2025 £ 41,650 38,496 80,146 |
2024 £ 58,937 27,065 86,002 |
|---|---|---|
17 Creditors: amounts falling due within one year
| Co-op loan Trade creditors Other creditors and accruals Taxation and social security costs Pension exit payment |
2025 £ 10,484 36,829 12,341 13,838 5,134 78,626 |
2024 £ 10,332 36,193 24,396 7,296 - 78,217 |
|---|---|---|
See note 18 below for a description of the pension exit payment liability and Co-op loan repayment terms.
18 Creditors: amounts falling due after more than one year
| Co-op loan Pension exit payment Repayable after more than 5 years by instalments |
2025 £ 2,622 180,426 183,048 155,089 |
2024 £ 12,915 - |
|---|---|---|
| 12,915 - |
23
The Manchester Deaf Centre Notes to the financial statements For the year ended 31 March 2025
18 Creditors: amounts falling due after more than one year (continued)
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.
In the current year, the liability with the Greater Manchester Pension Fund (GMPF) crystallised with a repayment schedule being finalised over a 20-year period, with 239 monthly repayments of £1,183.33 and one repayment of £1,184.13. Repayments commenced on 1 September 2024. The liability has been calculated based on the best estimate of the present value of the future outflows, considering a discount rate of 4.5% per annum. This rate reflects the rate at which the charity could borrow funds over a similar 20-year term with similar security. The provision has therefore been reclassified from provisions to creditors during the year, with the following in-year movement:
Provision opening balance: £232,880 Repayments made: £ (8,284) Discounted interest: £5,510 Change in accounting estimate: £ (44,546) Liability closing balance: £185,560
The settlement period of the pension exit payment liability is as follows:
Within 1 year: £5,134 (note 17) Between 1 and 5 years: £25,337 Beyond 5 years: £155,089
19 Provisions for liabilities and charges
| Balance at the start of the reporting period Amounts added in current period Amounts utilised during the period Unused amounts reversed during the period Balance at the end of the reporting period |
2025 £ 232,880 - (232,880) - - |
2024 £ - 232,880 - - 232,880 |
|---|---|---|
During the prior year, the charity recognised a provision for an exit payment of £284,000 related to its departure from the Greater Manchester Pension Fund (GMPF) due to the uncertainty surrounding the timing of repayments. The net present value of the provision was calculated based on repayments made over a 10year period, considering a discount rate of 4.08% per annum. During the current year, the liability crystallised with a repayment schedule being finalised and therefore has been reclassified to creditors.
24
The Manchester Deaf Centre
Notes to the financial statements For the year ended 31 March 2025
20 Analysis of movements in restricted funds
Current reporting period
| Inclusion CYPS Youth Fund (Young Manchester), Youth & Childrens Work Young Manchester DASA Trafford Council/Partnership Cooperative and Mutual Solutions Limited WAITE project Social Group PSO MAES Community Learning Fund |
Balance at 1 April 2024 £ 822 37,855 815 7,762 68 10,186 8,327 7,196 - - 73,031 |
Income £ - 126,747 - - - 2,500 - 49,697 19,360 22,043 220,347 |
Expenditure £ - (114,412) (815) (7,762) (68) (12,686) (8,327) (76,472) (4,230) (22,043) (246,815) |
Transfers £ - - - - - - - - - - - |
Balance at 31 March 2025 £ 822 50,190 - - - - - (19,579) 15,130 - 46,563 |
|---|---|---|---|---|---|
Previous reporting period
| Trusted Charity Mark Inclusion National Lottery (Leaders with Lived Experience) CYPS Youth Fund (Young Manchester), Youth & Childrens Work Young Manchester DASA Jubilee Forever Manchester Salford Trusted Voices Trafford Council/Partnership Cooperative and Mutual Solutions Limited Eric Wright Fund WAITE project |
Balance at 1 April 2023 £ 3,636 3,000 25,412 66,303 4,526 7,762 22,148 7,628 2,500 4,705 5,121 484 35,193 188,418 |
Income £ - 1,802 - 51,452 - - - - - 22,500 7,293 - 49,033 132,080 |
Expenditure £ (3,636) (3,980) (25,412) (80,000) (3,711) - (22,080) (7,628) (2,500) (17,019) (4,087) (484) (77,030) (247,567) |
Transfers £ - - - 100 - - - - - - - - - 100 |
Balance at 31 March 2024 £ - 822 - 37,855 815 7,762 68 - - 10,186 8,327 - 7,196 73,031 |
|---|---|---|---|---|---|
25
The Manchester Deaf Centre Notes to the financial statements For the year ended 31 March 2025
==> picture [462 x 520] intentionally omitted <==
----- Start of picture text -----
Name of restricted
fund Description, nature and purposes of the fund
WAITE project Funding given from several sources
wellbeing, advocacy, IAG, training, employment and social services across Greater
Manchester, each targeted a hard of hearing, deaf and deafened people across the
country and provided in British Sign Language to ensure the Sign Language or with
appropriate communications support to ensure that they are fully accessible and
inclusive.
CYPS Grants received specifically for providing services to the deaf community of children
and young people.
MAES Community Providing funding to run free Intro to BSL and BSL Level 1 courses to the residents of
Learning Fund Manchester.
Inclusion grant Working with Bolton Deaf Society and Walthew
Deaf and Blind). Forming a steering group of deaf representatives from each
organisation, we will engage with deaf people throughout Greater Manchester
regarding barriers to access/inclusion in mainstream services/settings that support
health and wellbeing, reporting to/visiting stakeholders to advise on what
improvements could be made to provide inclusive access.
Social Group PSO For Support Officer for the Manchester Deaf Social Club.
Young Manchester This fund was fully expended in the current year and has now been closed. Funds
capacity-building across the city with a view to opening up a range of additional
opportunities for both informal and accredited learning, indoor and outdoor
recreation, community participation and social action.
Cooperative and This fund was fully expended in the current year and has now been closed. Funding
Mutual Solutions to establish a support group for Deaf Ex-Offenders.
Limited
DASA This fund was fully expended in the current year and has now been closed. Liaising
with local domestic abuse, homelessness and refuge services, developing an effective
referral system that is accessible to deaf people, collaborating with other
organisations in improving their services to make them more deaf aware by providing
Deaf Awareness courses. Strengthening the services we currently provide to the
Wellbeing group and enhancing awareness of DA, Hate Crime, safeguarding and Self
Care.
Youth Fund (Young This fund was fully expended in the current year and has now been closed. Funding
Manchester/DAVE), for projects to enhance life skills, Youth Club and playschemes during school holidays.
Youth & Children
Trafford This fund was fully expended in the current year and has now been closed. Advocacy
Council/Partnership support funding for hard of hearing and deaf residents of Trafford seeking to redress
injustices in the system, better their day-to-day experiences, broaden horizons and
improve their future life chances.
----- End of picture text -----
26
The Manchester Deaf Centre Notes to the financial statements For the year ended 31 March 2025
20 Analysis of movements in restricted funds (continued)
==> picture [462 x 297] intentionally omitted <==
----- Start of picture text -----
Jubilee Forever This fund was fully expended in the prior year and has now been closed. It was a
Manchester
skills workshops for our Wellbeing group.
Salford Trusted Voices This fund was fully expended in the prior year and has now been closed. It was to
promote access and inclusion for deaf people in wider society and provide services to
support deaf people overcome daily barriers.
National Lottery This fund was fully expended in the prior year and has now been closed. It covered a
(Leaders with Lived programme of professional development, governance and leadership quality
Experience) assurance work with the Board of Trustees, and the creation of a new Youth Board
giving young hard of hearing, Deaf and deafened citizens of Manchester and the
surrounding areas (prospective trustees of the future) a voice in strategic direction-
setting and decision making.
Eric Wright Fund This fund was fully expended in the prior year and has now been closed. It was funding
from the Eric Wright Charitable Trust has enabled staff training in safeguarding, first
aid and mental health first aid; also, in advocacy and volunteer management.
Manchester Deaf Centre volunteers have benefitted from training in food hygiene too
and, post-lockdown/covid restrictions, we have more volunteer training planned
inclusive community walk leadership and sports leadership; impact assessment
evaluation and improvement planning competencies.
Trusted Charity Mark This fund was fully expended in the prior year and has now been closed. It was in
collaboration with other Disabled Peoples Organisations (DPO) fund to improve
quality and consistency of monitoring and data collection, strengthening partnerships
and for each DPO to achieve the Trusted Charity Mark.
----- End of picture text -----
21 Analysis of movement in unrestricted funds
Current reporting period
| Current reporting period | |||||
|---|---|---|---|---|---|
| General fund Refurbishment fund Prior reporting period General fund Refurbishment fund |
Balance at 1 April 2024 £ (133,104) 253,932 120,828 Balance at 1 April 2023 £ 86,922 262,123 349,045 |
Income and gains £ 639,406 - 639,406 Income and gains £ 570,938 - 570,938 |
Expenditure and losses £ (613,178) (8,191) (621,369) Expenditure and losses £ (790,864) (8,191) (799,055) |
Transfers £ - - - Transfers £ (100) - (100) |
As at 31 March 2025 £ (106,876) 245,741 138,865 As at 31 March 2024 £ (133,104) 253,932 |
| 120,828 |
Fund to cover depreciation costs associated with refurbishing the Refurbishment fund building in 2010/11.
27
The Manchester Deaf Centre Notes to the financial statements
For the year ended 31 March 2025
22 Analysis of net assets between funds
Current reporting period
| Tangible fixed assets Net current assets/(liabilities) Creditors of more than one year Provisions for liabilities Total Previous reporting period Tangible fixed assets Investments Net current assets/(liabilities) Creditors of more than one year Provisions for liabilities Total |
General fund £ 66,628 9,544 (183,048) - (106,876) General fund £ 74,067 - 38,624 (12,915) (232,880) (133,104) |
Designated funds £ 245,741 - - - 245,741 Designated funds £ 253,932 - - - - 253,932 |
Restricted funds £ - 46,563 - - 46,563 Restricted funds £ - - 73,031 - - 73,031 |
Total £ 312,369 56,107 (183,048) - 185,428 Total £ 327,999 - 111,655 (12,915) (232,880) 193,859 |
|---|---|---|---|---|
23 Reconciliation of net movement in funds to net cash flow from operating activities
| Net income/(expenditure) for the year Adjustments for: Depreciation charge Gains/(losses) on disposal of fixed assets Non cash interest on loans Unwinding discounted pension exit liability Dividends, interest and rents from investments Decrease/(increase) in stock Decrease/(increase) in debtors Increase/(decrease) in creditors Increase/(decrease) in provisions Net cash provided by/(used in) operating activities |
2025 £ (8,431) 25,030 - 508 5,510 (1,677) (18) 5,856 (4,877) (44,546) (22,645) |
2024 £ (343,604) 23,930 718 3,024 - (2,136) (146) 51,410 20,740 232,880 (13,184) |
|---|---|---|
28
The Manchester Deaf Centre Notes to the financial statements For the year ended 31 March 2025
24 Non-adjusting events after the reporting period
On 25 June 2025, the charity entered into a loan agreement for £80,000 with a fixed term of five years. The loan is subject to an interest rate of 5.5% per annum. The facility was not in place at the balance sheet date of 31 March 2025 and accordingly no adjustment has been made to these financial statements. The loan agreed terms.
29