British Deaf History Society Ltd (A company limited by guarantee, not having a share capital) Annual Report and Unaudited Financial Statements for the financial year ended 31 March 2024 Shires Accountsnts AAT Licenced Accountant Suite G30 Genesis Centre 18 Innovation Way Stoke On Trent Staffordshire ST6 4BF GB Company Number: 05382744 Charity Number: 1110669
British Deaf History Society Ltd (A company limited by guarantee, not having a share capital) CONTENTS Page Reference and Administrative Information Trustees, Annual Report Statement of Trustees, Responsibilities Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 9-13
British Deaf History Society Ltd (A company limited by guarantee, not having a share capital) REFERENCE AND ADMINISTFIATIVE INFORMATION Trustees Peter Webster Jackson Geoffrey John Eagling Melinda Nora Napier Richard John Goulden lan Douglas Depledge (Resigned 10 November 2023) Benjamin Eiran Bowen Catherine Mary Nassimi-Green Geraldine Ann O'Halloran (Appointed 1 September 2023) Lisa Birtles (Appointed 1 September 2023) Phillip Gardner (Appointed 10 November 2023) Company Secretary Peter Webster Jackson Charity Number in England and Wales 1110669 Company Registration Number 05382744 Registered Office 30 Elmwood Grove Winsford Cheshire CWI 3UD England Principal Address Crawford House Booth Street East Manchester Greater Manchester M13 9GH England Independent Examiner Shires Accountants AAT LInced Accountant Suite G30 Genesis Centre 18 Innovation Way Stoke On Trent Staffordshire ST6 4BF GB Principal Bankers HSBC UK Bank PLC PO Box 160 12A North Street Guildford Surrey GU14AF England
British Deaf History Society Ltd (A company limited by guarantee, not having a share capital) TRUSTEES, ANNUAL REPORT for the financial year ended 31 March 2024 The trustees present their Trustees, Annual Report, combining the Directors, Report and Trustees, Report, and the unaudited financial statements for the financial year ended 31 March 2024. The financial statements are prepared in accordan with the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). The Trustees, Report contains the information required to be provided in the Trustees, Annual Report under the Statement of Recommended Practice (SORP) guidelines. The trustees of the charity are also charity trustees for the purpose of charity law and under the charity's constitution are known as members of the board of trustees. In this report the trustees of British Deaf History Society Ltd present a summary of its purpose, governance, activities, achievements and finances for the financial year 31 March 2024. The charity is a registered charity and hence the report and results are presented in a form which complies with the requirements of the Companies Act 2006 and, although not obliged to comply with the Statement of Recommended Practice applicable in the UK and Republic of Ireland FRS 102, the organisation has implemented its recommendations where relevant in these financial statements. Financial Review The results for the financial year are set out on page 7 and additional notes are provided showing income and expenditure in greater detail. Financial Results At the end of the financial year the charity has assets of £227,282 (2023 - £248,077) and liabilities of £1,697 (2023 - £1,451) The net assets of the charity have decreased by £(21,041). Trustees The trustees who served throughout the financial year, except as noted, were as follows: Peter Webster Jackson Geoffrey John Eagling Melinda Nora Napier Richard John Goulden lan Douglas Depledge (Resigned 10 November 2023) Benjamin Eiran Bowen Catherine Mary Nassimi-Green Geraldine Ann O'Halloran (Appointed 1 September 2023) Lisa Birtles (Appointed 1 September 2023) Phillip Gardner (Appointed 10 November 2023) In accordan with the Constitution, the trustees retire by rotation and, being eligible, offer themselves for re-election. The secretary who served during the financial year was: Peter Webster Jackson Compliance with Sector-wide Legislation and Standards The charity engages pro-actively with legislation, standards and codes which are developed for the sector. British Deaf History Society Ltd subscribes to and is compliant with the following: The Companies Act 2006 The Charities SORP (FRS 102) Appro by the Bo d of Trustees on 11 November 2024 and signed on its behalf by: Peterwe Trustee ckson Geoffrey John Eagling Trustee
British Deaf History Society Ltd (A company limited by guarantee, not having a share capital) STATEMENT OF TRUSTÈES, RESPONSIBILITIES for the financial year ended 31 March 2024 The trustees, who are also directors of British Deaf History Society Ltd for the purposes of company law, are responsible for preparing the financial statements in accordance with applicable law and regulations. Company law requires the trustees as the directors to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practi (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). 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 company and of the surplus or deficit of the company for that period. In preparing these financial statements, the trustees are required to: [] select suitable accounting policies and apply them consistently; [] make judgements and estimates that are reasonable and prudent; state whether the financial statements have been prepared in accordance with the relevant financial reporting framework, identify those standards, and note the effect and the reasons for any material departure from those standards; and prepare the financial statements on the going conrn basis unless it is inappropriate to presume that the charity will continue in operation. The trustees confirm that they have complied with the above requirements in preparing the financial statements. The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Appro y the Board of Trustees on 11 November 2024 and signed on its behalf by: Peter Webster J Trustee kson Geoffrey John Eagling Trustee
British Deaf History Society Ltd (A company limited by guarantee, not having a share capital) INDÉPENDENT EXAMINÉR'S REPORT TO THE BOARD OF TRUSTEES OF BRITISH DEAF HISTORY SOCIETY LTD I have examined the financial statements of the charity for the financial year ended 31 March 2024, which comprise the Statement of Financial Activities (incorporating an Income and Expenditure Account), the Balan Sheet and the related notes. This report is made solely to the charity's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. My work has been undertaken so that I might compile the financial statements that I have been engaged to compile, report to the Board of Trustees that I have done so, and state those matters that I have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's members, as a body, for my work, or for this report. Respective responsibilities of trustees and examiner The charity's trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the financial statements in accordan with the requirements of the Companies Act 2006. The charity's trustees consider that an audit is not required for this financial year under Chapter 3 of Part 16 of the Companies Act 2006 and that an independent examination is required. It is my responsibility to: o examine the financial statements under section 145 of the Act; follow the prOdureS laid down by the general Directions given by the Charity Commission under section 145(5) of the Charities Act 2011; and state whether particular matters have come to my attention. Basis of independent examiner's report My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair, view and the report is limited to those matters set out in the statement below. Independent examiner's statement In connection with my examination, no matter has come to my attention which gives me cause to believe that in, any material respect: D accounting records were not kept in accordan with section 386 of the Companies Act 2006 the financial statements do not accord with those accounting records the financial statements do not comply with the accounting requirements of the Charities Act the financial statements have not been prepared in accordance with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the 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) there is further information needed for a proper understanding of the accounts to be reached. I have no COnrnS 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 financial statements to be reached. SHIRES ACCOUNTANTS AAT Licenced Accountant Suite G30 Genesis Centre 18 Innovation Way Stoke On Trent Staffordshire ST6 4BF GB Date: 11 November 2024
British Deaf History Society Ltd (A company limited by guarantee, not having a share capitsl) STATEMENT OF FINANCIAL ACTIVITIES (Incorporating an Income and Expenditure Account) for the financial year ended 31 March 2024 Unrestricted Restricted Funds Funds 2024 2024 Total Unrestricted Restricted Funds Funds Funds 2024 2023 2023 Total Funds 2023 Notes Incoming Resources Donations and legacies Charitable activities Grants from governments and other co-funders Other income 3,068 3,068 3,911 3,911 6,069 6,069 2,593 2,593 25,295 40,000 65,295 1,048 90,945 91,993 Total income 34,432 40,000 74,432 7,552 90,945 98,497 Resources Expended Charitable activities 48,733 46,740 95,473 54,651 54,651 Net incomel(expenditure) (14,301) (6,740) (21,041) (47,099) 90,945 43,846 Transfers between funds 19,972 (19,972) Net movement in funds for the financial year (14,301) (6,740) (21,041) (27,127) 70,973 43,846 Reconciliation of funds: Total funds beginning of the year 148,644 97,982 246,626 175,771 27,009 202,780 Total funds at the end of the year 134,343 91,242 225,585 148,644 97,982 246,626 The Statement of Financial Activities includes all gains and losses recognised in the financial year. All income and expenditure relate to continuing activities. The notes on pages g to 13 form part of the financial statements
British Deaf History Society Ltd (A company limited by guarantee, not having a share capital) Company Number: 05382744 BALANCE SHEET as at 31 March 2024 2024 2023 Notes Fixed Assets Tangible assets 168,665 172,858 Current Assets Stocks Debtors Cash at bank and in hand 10 11 1,500 1,019 56,098 2,750 2,495 69,974 58,617 75,219 Creditors: Amounts falling due within one year 12 (1,697) (1,451) Net Current Assets 56,920 73,768 Totsl Assets less Current Liabilities 225,585 246,626 Funds Restricted trust funds General fund (unrestricted) 91,242 134,343 97,982 148,644 Total funds 225,585 246,626 The total unrestricted funds includes a revaluation reserve of £(145,559) (2023 - £(145,559)) These financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006. For the financial year ended 31 March 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006. and no noti has been deposited under section 476. The trustees confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charity. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies, regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" applying Section 1A of that Standard. Approved by the Board of Trustees and authorised for issue on 11 November 2024 and signed on its behalf by Peter We Trustee r Jackson Geoffrey John Eagling Trustee The notes on pages 9 to 13 form part of the financial statements
British Deaf History Society Ltd (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2024 GENERAL INFORMATION British Deaf History Society Ltd is a company limited by guarantee incorporated in the England. The registered office of the charity is 30 Elmwood Grove, Winsford, Cheshire, CW7 3UD, England which is also the principal place of business of the charity. The financial statements have been presented in Pound (£) which is also the functional currency of the charity. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the charity's financial statements. Basis of preparation The financial statements have been prepared on the going conrn basis under the historical cost convention, modified to include certain items at fair value. The financial statements have been prepared in accordan with the Statement of Recommended Practi (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102" applying Section 1A of that Standard. As permitted by the Companies Act 2006, the charity has varied the standard formats in that act for the Statement of Financial Activities and the Balance Sheet. Departures from the standard formats are to comply with the requirements of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of that SORP. Statement of compliance The financial statements of the charity for the financial year ended 31 March 2024 have been prepared on the going conrn basis and in accordan with the Statement of Recommended Practi (SORP) "Accounting and Reporting by Charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102" applying Section 1A of that Standard. Fund accounting The following are the categories of funds maintained: Restricted funds Restricted funds represent income reiVed which can only be used for particular purposes, as specified by the donors. Such purposes are within the overall objectives of the charity. Unrestricted funds Unrestricted funds consist of General and Designated funds. General funds represent amounts which are expendable at the discretion of the board, in furtheran of the objectives of the charity. o Designated funds comprise unrestricted funds that the board has, at its discretion, set aside for particular purposes. These designations have an administrative purpose only, and do not legally restrict the board's discretion to apply the fund. Incoming Resources Income is recognised by inclusion in the Statement of Financial Activities only when the charity is legally entitled to the income, performance conditions attached to the item(s) of income have been met, the amounts involved can be measured with sufficient reliability and it is probable that the income will be received by the charity. 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 performan 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. Income from charitable activities Income from charitable activities include income earned from the supply of services under contractual arrangements and from performan related grants which have conditions that specify the provision of particular services to be provided by the charity. Income from government and other co-funders is recognised when the charity is legally entitled to the income because it is fulfilling the conditions contained in the related
continued British Deaf History Society Ltd (A company limited by guarantee, not having a share capital) NOTÉS TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2024 funding agreements. Vvhere a grant is received in advan, its recognition is deferred and included in creditors. Where entitlement occurs before income is received, it is accrued in debtors. Grants from governments and other co-funders typically include one of the following types of conditions: ci Performance based conditions: whereby the charity is contractually entitled to funding only to the extent that the core objectives of the grant agreement are achieved. Where the charity is meeting the core objectives of a grant agreement, it recognises the related expenditure, to the extent that it is reimbursable by the donor, as income. EITime based conditions: whereby the charity is contractually entitled to funding on the condition that it is utilised in a particular period. In these cases the charity recognises the income to the extent it is utilised within the period specified in the agreement. In the absence of such conditions, assuming that reIpt is probable and the amount can be reliably measured, grant income is recognised once the charity is notified of entitlement. Grants received towards capital expenditure are credited to the Statement of Financial Activities when received or receivable, whichever is earlier. Resources Expended Expenditure is analysed between costs of charitable activities and raising funds. The costs of each activity are separately accumulated and disclosed, and analysed according to their major components. Expenditure is recognised when a legal or constructive obligation exists as a result of a past event, a transfer of economic benefits is required in settlement and the amount of the obligation can be reliably measured. Support costs are those functions that assist the work of the charity but cannot be attributed to one activity. Such costs are allocated to activities in proportion to staff time spent or other suitable measure for each activity. Expenditure on raising funds These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds. Costs of charitable activities Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and ServIS for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature neSSary to support them. Tangible fixed assets and depreciation Tangible fixed assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible fixed assets, less their estimated residual value, over their expected useful lives as follows: Fixtures, fittings and equipment no depreciation 125 % straight line Stock Stocks are stated at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes all costs incurred in the normal course of business in bringing them to their present location and condition. Stocks comprise fundraising materials. It is not considered practicable to value stock of unsold donated goods at the financial year end. Debtors Debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Income recognised by the charity from government agencies and other co-funders, but not yet received at financial year end, is included in debtors. Cash at bank and in hand Cash at bank and in hand comprises cash on deposit at banks requiring less than three months notice of withdrawal. 10
continued British Deaf History Society Ltd (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2024 Taxation No current or deferred taxation arises as the charity has been granted charitable exemption. Irrecoverable valued added tax is expensed as incurred. 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. INCOME DONATIONS AND LEGACIES Unrestricted Restricted Funds Funds 2024 2023 Donations and legacies 3,068 3,068 3,911 CHARITABLE ACTIVITIES Unrestricted Restricted Funds Funds 2024 2023 Grants from governments and other co-funders: Income from charitable activities 6,069 6,069 2,593 OTHER INCOME Unrestricted Restricted Funds Funds 2024 2023 Other income 25,295 40,000 65,295 91,993 EXPENDITURE CHARITABLE ACTIVITIES Direct Costs Other Costs Support Costs 2024 2023 Expenditure on charitable activites Governance Costs (Note 4.2) 4,415 4,415 91,058 11,290 43,361 91,058 4,415 91,058 95,473 54,651 GOVERNANCE COSTS Direct Costs Other Costs Support Costs 2024 2023 Charitable activities - governance costs 91,058 91,058 43,361 SUPPORT COSTS Governance Costs 2024 2023 Support 91,058 91,058 43,361 ANALYSIS OF SUPPORT COSTS 2024 2023 Support 91,058 43,361 11
continued British Deaf History Society Ltd (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2024 NET INCOMING RESOURCES 2024 2023 Net Incoming Resources are stated after chargingl(crediting): Depreciation of tangible assets 4,193 4,193 INVESTMENT AND OTHER INCOME 2024 2023 Bank interest Other interest 293 212 295 212 EMPLOYEES AND REMUNERATION Number of employees The average number of persons employed (including executive trustees) during the financial year was as follows: 2024 Number 2023 Number Admin The staff costs comprise: 2024 2023 Wages and salaries Pension costs 21,393 244 21,637 TANGIBLE FIXED ASSETS Fixtures, fittings and equipment Total Cost At 31 March 2024 199,034 199,034 Depreciation At 1 April 2023 Charge for the financial year 26,176 4,193 26,176 4,193 At 31 March 2024 30,369 30,369 Net book value At 31 March 2024 168,665 168,665 At 31 March 2023 172,858 172,858 10. STOCKS 2024 2023 Finished goods and goods for resale 1,500 2,750 12
continued British Deaf History Society Ltd (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2024 11. DEBTORS 2024 2023 Other debtors Taxation and social security costs Prepayments and accrued income 595 1,347 553 507 512 1,019 2,495 12. CREDITORS Amounts falling due within one year 2024 2023 Accruals and deferred income: Pension accrual Other accruals 132 1,565 1,451 1,697 1,451 13. RESERVES Revaluation reserve Funds Total At the beginning of the year (Deficit)/Surplus for the financial year 45,559 101,067 (21,041) 246,626 (21,041) At the end of the year 145,559 80,026 225,585 14. STATUS The charity is a company limited by guarantee not having a share capital. The liability of the members is limited. Every member of the company undertakes to contribute to the assets of the company in the event of its being wound up while they are members: or within one financial year thereafter, for the payment of the debts and liabilities of the company contracted before they aSed to be members, and the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributors among themselves, such amount as may be required, not exedIng £ 1 15. POST-BALANCE SHEET EVENTS There have been no significant events affecting the Charity since the financial year-end. 13