Company registration number: 05382744 Charity registration number: 1110669
## British Deaf History Society Ltd
(A company limited by guarantee)
Annual Report and Financial Statements
for the Year Ended 31 March 2022
PQR Limited t/a Shires Accountants AAT Licenced Accountant Stapeley House London Road Nantwich Cheshire CW5 7JW
## **British Deaf History Society Ltd**
## **Contents**
|Reference and Administrative Details|1|
|---|---|
|Independent Examiner's Report|5|
|Statement of Financial Activities|6 to 7|
|Balance Sheet|8 to 9|
|Notes to the Financial Statements|10 to 19|
## **British Deaf History Society Ltd**
## **Reference and Administrative Details**
|**Secretary**|P W Jackson|
|---|---|
|**Charity Registration Number**|1110669|
|**Company Registration Number**|05382744|
||The charity is incorporated in England and Wales.|
|**Registered Office**|30 Elmwood Grove|
||Winsford|
||Cheshire|
||CW7 3UD|
|**Principal Office**|British Deaf History Society Ltd|
||Crawford House|
||Booth Street East|
||Manchester|
||M13 9GH|
|**Independent Examiner**|PQR Limited t/a Shires Accountants|
||AAT Licenced Accountant|
||Stapeley House|
||London Road|
||Nantwich|
||Cheshire|
||CW5 7JW|
|**Bankers**|HSBC|
||12A High Street|
||Guildford|
||Surrey|
||GU1 4AF|
Page 1
## **British Deaf History Society Ltd**
## **Trustees' Report**
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 March 2022.
## **Objectives and activities**
## _**Objects and aims**_
The objects of the charity are to promote and advance the interest in discovery, research and preservation of the histories of deaf people, their communities, culture and language.
The activities of the charity are based on three key tenets:
1. Conservation and preservation of deaf heritage, language and culture.
2. The research and study of all subjects concerning the history of deaf people and deafness.
3. Education about deaf history through publications, lectures and workshops.
All activities of the charity shall be measured against these three tenets.
## **Special Note about the effects of the COVID-19 pandemic**
It needs to be stated here that the impact of the COVID-19 pandemic on the British Deaf History Society has been devastating, forcing the closure of the Deaf Museum and Art Gallery at Empire Court, Museum Street, Warrington and relocation of its contents and assets to Manchester where it was placed in temporary storage. It remained closed July 2021. At that date, the Trustees of Manchester Deaf Centre Limited made available to the BDHS vacant space on the ground floor for the use of its Deaf Museum, Archives and Research Library, all of which comprised the Deaf Heritage Centre.
After a period of settling in, helped by the temporary appointments of two employees funded by the Department of Digital Culture, Media and Sport’s (DCMS) Cultural Recovery Fund, the BDHS was able to re-open the Deaf Heritage Centre on 1st October 2021 for a series of trial openings, and was fully open in January 2022
The administration of the Society continued to be delivered at the temporary registered office based in the Secretary’s home and all administrative activities continued to be carried out from that address, including the continued publication of the Deaf History Journal.
Most Trustee meetings were carried out through the Zoom video conferencing facility with the exception of one meeting held at Manchester in October 2021 coinciding with the first trial opening. The Annual General Meeting scheduled for November 2021 was held partly in-person in Manchester and partly through using Zoom as a live-streaming event.
We were fortunate to be in receipt of funds through the Cultural Recovery Fund which paid for most of our re-development expenditure.
## _**Public benefit**_
Having regard to the preceding paragraph about the impact of the COVID-19 pandemic, the Society confirms that the official magazine of the BDHS, the Deaf History Journal, continues to feature news from the BDHS, developments in deaf history and articles by contributors about people and events in deaf history, whether in the UK or overseas. The pool of contributors has included the publication of research essays of an academic nature in the past twelve months. Photographs relating to historical events/people have been a most welcome inclusion in the journal.
Page 2
## **British Deaf History Society Ltd**
The Deaf Heritage Centre when re-established continued to function as a public benefit with no admission charges being made for visitors although donations were greatly encouraged resulting in large contributions to our Acquisitions Fund, This Fund is used for the purpose of acquiring new material assets for the Museum, Archives and Library.
The trustees therefore confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
## **Structure, governance and management**
## _**Recruitment and appointment of trustees**_
Trustees can be elected by the existing trustees at meetings. At each annual general meeting one third of the trustees, being the longest serving, must retire, but being eligible can offer themselves for re-election. All members of the charity are entitled to vote.
## _**Induction and training of trustees**_
Trustees are offered suitable training when elected and are informed of their duties and responsibilities. They are also made aware of publications and advice available from the Charity Commission. In recruiting new trustees the charity seeks those that have the appropriate skills, knowledge and experience to develop the organisation.
## **Financial instruments**
## _**Objectives and policies**_
The charity’s activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk. The use of financial derivatives is governed by the charity’s policies as approved by the Board of Trustees, which provide written principles on the use of financial derivatives to manage these risks. The charity does not use derivative financial instruments for speculative purposes.
## _**Credit risk**_
The charity’s principle financial assets are bank balances and cash, trade and other receivables, and investments. The charity’s credit risk is primarily attributable to its trade receivables. The amounts presented in the balance sheet are net of allowances for doubtful receivables. An allowance for impairment is made where there is an identified loss event, which based on previous experience, is evidence of a reduction in the recovery of cash flows. The credit risk on liquid funds and derivative financial instruments is limited because the counterparties are banks with high credit-ratings assigned by international credit-rating agencies. The charity has no significant concentration of credit risk, with exposure spread over a large number of counterparties and customers.
## **Statement of Trustees’ Responsibilities**
The trustees (who are also the directors of British Deaf History Society Ltd for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and apply them consistently;
- observe the methods and principles in the Charities SORP;
Page 3
## **British Deaf History Society Ltd**
- make judgements and estimates that are reasonable and prudent;
• state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the trustees of the charity on 31 October 2022 and signed on its behalf by:
......................................... P W Jackson Trustee and Company Secretary
Page 4
## **British Deaf History Society Ltd**
## **Independent Examiner's Report to the trustees of British Deaf History Society Ltd ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2022.
## **Responsibilities and basis of report**
As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
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 respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of British Deaf History Society Ltd as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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 not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
...................................... Paul Millard AAT Licenced Accountant Association of Accounting Technicians
Stapeley House London Road Nantwich Cheshire CW5 7JW
31 October 2022
Page 5
## **British Deaf History Society Ltd**
## **Statement of Financial Activities for the Year Ended 31 March 2022 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)**
|**Note**
**Income and Endowments from:**
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investment income
6
Other income
Total income
**Expenditure on:**
Raising funds
7
Charitable activities
8
Total expenditure
Gains/losses on investment assets
Net income/(expenditure)
Transfers between funds
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
19|**Unrestricted**
**funds**
**£**
-
-
3,716
4
14,789
18,509
(6,398)
(35,179)
(41,577)
145,558
122,490
(65,908)
56,582
119,188
175,770|**Restricted**
**funds**
**£**
7,132
60,825
-
-
-
67,957
-
(87,359)
(87,359)
-
(19,402)
(79,650)
(99,052)
126,063
27,011|**Total**
**2022**
**£**
7,132
60,825
3,716
4
14,789|
|---|---|---|---|
||||86,466|
||||(6,398)
(122,538)|
||||(128,936)
145,558|
||||103,088
(145,558)|
||||(42,470)
245,251|
||||202,781|
The notes on pages 10 to 19 form an integral part of these financial statements. Page 6
## **British Deaf History Society Ltd**
## **Statement of Financial Activities for the Year Ended 31 March 2022 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)**
|**Note**
**Income and Endowments from:**
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investment income
6
Other income
Total income
**Expenditure on:**
Charitable activities
8
Total expenditure
Net (expenditure)/income
Transfers between funds
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
19|**Unrestricted**
**funds**
**£**
4,520
-
2,121
9
25,300
31,950
(45,259)
(45,259)
(13,309)
(2,827)
(16,136)
135,324
119,188|**Restricted**
**funds**
**£**
-
99,474
-
-
-
99,474
(31,438)
(31,438)
68,036
-
68,036
58,027
126,063|**Total**
**2021**
**£**
4,520
99,474
2,121
9
25,300|
|---|---|---|---|
||||131,424|
||||(76,697)|
||||(76,697)|
||||54,727
(2,827)|
||||51,900
193,351|
||||245,251|
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2021 is shown in note 19.
The notes on pages 10 to 19 form an integral part of these financial statements. Page 7
## **British Deaf History Society Ltd**
## **(Registration number: 05382744) Balance Sheet as at 31 March 2022**
|**Note**
**Fixed assets**
Tangible assets
13
**Current assets**
Stocks
14
Debtors
15
Cash at bank and in hand
**Creditors: Amounts falling due within one year**
16
**Net current assets**
**Total assets less current liabilities**
**Creditors: Amounts falling due after more than one year**
17
**Net assets**
**Funds of the charity:**
**Restricted income funds**
Restricted funds
19
**Unrestricted income funds**
Unrestricted funds
Revaluation reserve
Total unrestricted funds
**Total funds**
19|**2022**
**£**
161,889
3,400
658
38,084
42,142
(1,250)
40,892
202,781
-
202,781
27,011
30,212
145,558
175,770
202,781|**2021**
**£**
158,084
7,578
3,055
86,534|
|---|---|---|
|||97,167
-|
|||97,167|
|||255,251
(10,000)|
|||245,251|
|||126,063
119,188
-|
|||119,188|
|||245,251|
The notes on pages 10 to 19 form an integral part of these financial statements. Page 8
## **British Deaf History Society Ltd**
## **(Registration number: 05382744) Balance Sheet as at 31 March 2022**
For the financial year ending 31 March 2022 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The financial statements on pages 6 to 19 were approved by the trustees, and authorised for issue on 31 October 2022 and signed on their behalf by:
.........................................
P W Jackson Company secretary and trustee
The notes on pages 10 to 19 form an integral part of these financial statements. Page 9
## **British Deaf History Society Ltd**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **1 Charity status**
The charity is limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £Nil towards the assets of the charity in the event of liquidation.
The address of its registered office is: 30 Elmwood Grove Winsford Cheshire CW7 3UD
The principal place of business is: British Deaf History Society Ltd Crawford House Booth Street East Manchester M13 9GH
These financial statements were authorised for issue by the trustees on 31 October 2022.
## **2 Accounting policies**
## **Summary of significant accounting policies and key accounting estimates**
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
## **Statement of compliance**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in 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.
## **Basis of preparation**
British Deaf History Society Ltd meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
## **Going concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
## **Exemption from preparing a cash flow statement**
The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.
Page 10
## **British Deaf History Society Ltd**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **Income and endowments**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.
## _**Donations and legacies**_
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
## _**Raising funds**_
These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.
## _**Charitable activities**_
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **Support costs**
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
## **Governance costs**
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Page 11
## **British Deaf History Society Ltd**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **Tangible fixed assets**
Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
## **Depreciation and amortisation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
**Asset class Depreciation method and rate** Computer equipment 25% straight line Museum contents no depreciation
## **Stock**
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell, after due regard for obsolete and slow moving stocks. Cost is determined using the first-in, first-out (FIFO).
## **Borrowings**
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
Page 12
## **British Deaf History Society Ltd**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **Financial instruments**
## _**Classification**_
Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.
## _**Recognition and measurement**_
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.
Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.
## **3 Income from donations and legacies**
|Donations and legacies;
Donations from individuals
Gift aid reclaimed
**Total for 2022**
**Total for 2021**|**Unrestricted**
**funds**
**General**
**£**
-
-
-
4,520|**Restricted**
**funds**
**£**
5,697
1,435
7,132
-|**Total**
**funds**
**£**
5,697
1,435|
|---|---|---|---|
||||7,132|
||||4,520|
Page 13
## **British Deaf History Society Ltd**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **4 Income from charitable activities**
|**Total for 2022**
**Total for 2021**
**5**
**Income from other trading activities**
Trading income;
Sales of goods and services
**Total for 2022**
**Total for 2021**
**6**
**Investment income**
Interest receivable and similar income;
Interest receivable on bank deposits
**Total for 2022**
**Total for 2021**|**Restricted**
**funds**
**£**
60,825
60,825
99,474
**Unrestricted**
**funds**
**General**
**£**
3,716
3,716
2,121
**Unrestricted**
**funds**
**General**
**£**
4
4
9|**Total**
**funds**
**£**
60,825|
|---|---|---|
|||60,825|
|||99,474|
|||**Total**
**funds**
**£**
3,716|
|||3,716|
|||2,121|
|||**Total**
**funds**
**£**
4|
|||4|
|||9|
**7 Expenditure on raising funds**
## **a) Costs of trading activities**
|**Note**
Costs of goods sold
**Total for 2022**|**Unrestricted**
**funds**
**General**
**£**
6,398
6,398|**Total**
**funds**
**£**
6,398|
|---|---|---|
|||6,398|
Page 14
## **British Deaf History Society Ltd**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **8 Expenditure on charitable activities**
|**Note**
Allocated support costs
9
Governance costs
9
**Total for 2022**
**Total for 2021**|**Unrestricted**
**funds**
**General**
**£**
-
35,179
35,179
45,259|**Restricted**
**funds**
**£**
70,459
16,900
87,359
31,438|**Total**
**funds**
**£**
70,459
52,079|
|---|---|---|---|
||||122,538|
||||76,697|
In addition to the expenditure analysed above, there are also governance costs of £52,079 (2021 - £76,697) which relate directly to charitable activities. See note 9 for further details.
## **9 Analysis of governance and support costs**
## **Governance costs**
|Allocated support costs
**Total for 2022**
**Total for 2021**|**Unrestricted**
**funds**
**General**
**£**
35,179
35,179
45,259|**Restricted**
**funds**
**£**
16,900
16,900
31,438|**Total**
**funds**
**£**
52,079|
|---|---|---|---|
||||52,079|
||||76,697|
## **10 Net incoming/outgoing resources**
Net (outgoing)/incoming resources for the year include:
|Operating leases - other assets
Depreciation of fixed assets|**2022**
**£**
1,961
526|**2021**
**£**
1,840
3,735|
|---|---|---|
Page 15
## **British Deaf History Society Ltd**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **11 Trustees remuneration and expenses**
During the year the charity made the following transactions with trustees:
## **P W Jackson**
- £2,029 (2021: £Nil) of expenses were reimbursed to P W Jackson during the year.
Trustee has been reimbursed for various travelling and accomodation expenses incurred throughout the year.
## **G J Eagling**
- £1,521 (2021: £Nil) of expenses were reimbursed to G J Eagling during the year.
Trustee has been reimbursed for various travelling and accomodation expenses incurred throughout the year.
## **R J Goulden**
- £228 (2021: £Nil) of expenses were reimbursed to R J Goulden during the year.
Trustee has been reimbursed for various travelling and accomodation expenses incurred throughout the year.
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any other benefits from the charity during the year.
## **12 Taxation**
The charity is a registered charity and is therefore exempt from taxation.
## **13 Tangible fixed assets**
|**Cost**
At 1 April 2021
Additions
At 31 March 2022
**Depreciation**
At 1 April 2021
Charge for the year
At 31 March 2022
**Net book value**
At 31 March 2022
At 31 March 2021|**Museum**
**contents**
**£**
158,084
2,227
160,311
-
-
-
160,311
158,084|**Computer**
**equipment**
**£**
21,457
2,104
23,561
21,457
526
21,983
1,578
-|**Total**
**£**
179,541
4,331|
|---|---|---|---|
||||183,872|
||||21,457
526|
||||21,983|
||||161,889|
||||158,084|
Page 16
## **British Deaf History Society Ltd**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **14 Stock**
|Stocks
**15 Debtors**
Prepayments
VAT recoverable
Other debtors
**16 Creditors: amounts falling due within one year**
Accruals
**17 Creditors: amounts falling due after one year**
Bank loans
**18 Reserves**
Other reserve movements|**2022**
**£**
3,400
**2022**
**£**
632
26
-
658
**2022**
**£**
-
**Unrestricted**
**revaluation**
**reserve**
**£**
145,588|**2021**
**£**
7,578|
|---|---|---|
|||**2021**
**£**
-
1,455
1,600|
|||3,055|
|||**2022**
**£**
1,250|
|||**2021**
**£**
10,000|
|||**Total**
**£**
145,588|
Page 17
## **British Deaf History Society Ltd**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **19 Funds**
|**Unrestricted funds**
**_General_**
General
Revaluation reserve
**Restricted funds**
Other
Acquisitions fund
**Total restricted funds**
**Total funds**
**Unrestricted funds**
**_General_**
General
**Restricted**
Other
**Total funds**|**Balance at 1**
**April 2021**
**£**
119,188
-
119,188
126,063
-
126,063
245,251
**Balance at 1**
**April 2020**
**£**
135,234
58,027
193,261|**Incoming**
**resources**
**£**
18,509
-
18,509
67,956
-
67,956
86,465
**Incoming**
**resources**
**£**
31,950
99,474
131,424|**Resources**
**expended**
**£**
(41,577)
-
(41,577)
(87,358)
-
(87,358)
(128,935)
**Resources**
**expended**
**£**
(45,259)
(31,438)
(76,697)|**Transfers**
**£**
(65,908)
145,558
79,650
(83,776)
4,126
(79,650)
-
**Transfers**
**£**
(2,737)
-
(2,737)|**Balance at**
**31 March**
**2022**
**£**
30,212
145,558|
|---|---|---|---|---|---|
||||||175,770|
||||||22,885
4,126|
||||||27,011|
||||||202,781|
||||||**Balance at**
**31 March**
**2021**
**£**
119,188
126,063|
||||||245,251|
Page 18
## **British Deaf History Society Ltd**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **20 Analysis of net assets between funds**
|Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Creditors over 1 year
Total net assets|**Unrestricted funds**
**General**
**£**
**Other**
**£**
16,331
145,558
15,131
-
(1,250)
-
30,212
145,558
**Unrestricted**
**funds**
**General**
**£**
158,084
16,182
(10,000)
164,266|**Restricted**
**funds**
**£**
-
27,011
-
27,011
**Restricted**
**funds**
**£**
-
80,985
-
80,985|**Total funds at**
**31 March**
**2022**
**£**
161,889
42,142
(1,250)|
|---|---|---|---|
||||202,781|
||||**Total funds at**
**31 March**
**2021**
**£**
158,084
97,167
(10,000)|
||||245,251|
Page 19
## **British Deaf History Society Ltd**
## **Statement of Financial Activities by fund for the Year Ended 31 March 2022**
## **Unrestricted Funds**
|**Income and Endowments from:**
Donations and legacies
Other trading activities
Investment income
Other income
Total income
**Expenditure on:**
Raising funds
Charitable activities
Total expenditure
Net expenditure
Transfers between funds
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Total**
**Unrestricted**
**Funds**
**2022**
**£**
-
3,716
4
14,789
18,509
(6,398)
(35,179)
(41,577)
(23,068)
(65,908)
(88,976)
119,188
30,212|**Total**
**Unrestricted**
**Funds**
**2021**
**£**
4,520
2,121
9
25,300|
|---|---|---|
|||31,950|
|||-
(45,259)|
|||(45,259)|
|||(13,309)
(2,827)|
|||(16,136)
135,324|
|||119,188|
This page does not form part of the statutory financial statements. Page 20
## **British Deaf History Society Ltd**
## **Statement of Financial Activities by fund for the Year Ended 31 March 2022**
## **Restricted Funds**
|**Restricted Funds**|||
|---|---|---|
|**Income and Endowments from:**
Donations and legacies
Charitable activities
Total income
**Expenditure on:**
Charitable activities
Total expenditure
Net (expenditure)/income
Transfers between funds
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Total**
**Restricted**
**Funds**
**2022**
**£**
7,132
60,825
67,957
(87,359)
(87,359)
(19,402)
(79,650)
(99,052)
126,063
27,011|**Total**
**Restricted**
**Funds**
**2021**
**£**
-
99,474|
|||99,474|
|||(31,438)|
|||(31,438)|
|||68,036
-|
|||68,036
58,027|
|||126,063|
This page does not form part of the statutory financial statements. Page 21
## **British Deaf History Society Ltd**
## **Detailed Statement of Financial Activities for the Year Ended 31 March 2022**
|**Income and Endowments from:**
Donations and legacies (analysed below)
Charitable activities (analysed below)
Other trading activities (analysed below)
Investment income (analysed below)
Other income (analysed below)
Total income
**Expenditure on:**
Raising funds (analysed below)
Charitable activities (analysed below)
Total expenditure
Net (expenditure)/income
Transfers between funds (analysed below)
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Total**
**2022**
**£**
7,132
60,825
3,716
4
14,789
86,466
(6,398)
(122,538)
(128,936)
(42,470)
(145,558)
(188,028)
245,251
57,223|**Total**
**2021**
**£**
4,520
99,474
2,121
9
25,300|
|---|---|---|
|||131,424|
|||-
(76,697)|
|||(76,697)|
|||54,727
(2,827)|
|||51,900
193,351|
|||245,251|
This page does not form part of the statutory financial statements. Page 22
## **British Deaf History Society Ltd**
## **Detailed Statement of Financial Activities for the Year Ended 31 March 2022**
|**_Donations and legacies_**
Appeals and donations
Appeals and donations
Gift Aid tax reclaimed
**_Charitable activities_**
Grants - other agencies
**_Other trading activities_**
Sales of purchased goods
**_Investment income_**
Interest on cash deposits
**_Other income_**
Other income
**_Raising funds_**
Opening stock
Purchases
Closing stock
**_Charitable activities_**
Travelling
Printing, postage and stationery
Consultancy fees
Management fees
Rent
Rent
Insurance
Repairs and maintenance
Telephone and fax
Computer software and maintenance costs
Printing, postage and stationery
Trade subscriptions|**Total**
**2022**
**£**
5,697
-
1,435
7,132
60,825
60,825
3,716
3,716
4
4
14,789
14,789
(7,578)
(2,220)
3,400
(6,398)
(5,289)
(2,544)
(15,142)
(47,484)
(16,900)
(250)
(2,216)
(9,020)
(1,372)
(3,978)
(2,907)
(315)|**Total**
**2021**
**£**
-
4,520
-|
|---|---|---|
|||4,520|
|||99,474|
|||99,474|
|||2,121|
|||2,121|
|||9|
|||9|
|||25,300|
|||25,300|
|||-
-
-|
|||-|
|||-
-
-
-
-
(17,508)
(1,773)
(1,853)
(2,415)
(1,334)
(4,274)
(218)|
This page does not form part of the statutory financial statements. Page 23
## **British Deaf History Society Ltd**
## **Detailed Statement of Financial Activities for the Year Ended 31 March 2022**
|Hire of other assets (Operating leases)
Sundry expenses
Cost of trustee meetings
Accountancy fees
Consultancy fees
Consultancy fees
Legal and professional fees
Bank charges
Depreciation of office equipment
_Transfers between funds_
Funds - Transfer from another fund
Funds - Transfer to another fund
Funds - Transfer to another fund|**Total**
**2022**
**£**
(1,961)
(2,742)
(1,060)
(2,360)
-
-
(6,427)
(45)
(526)
(122,538)
79,650
(79,650)
(145,558)
**_(145,558)_**|**Total**
**2021**
**£**
(1,840)
(7,589)
-
(320)
(31,438)
(2,400)
-
-
(3,735)|
|---|---|---|
|||(76,697)|
|||(2,827)
-
-|
|||**_(2,827)_**|
This page does not form part of the statutory financial statements. Page 24