## Deaf Ex-Mainstreamers Limited
Charity number 1114319
A company limited by guarantee number 05608965
## Annual Report and Financial Statements
for the year ended 31 March 2021
## Deaf Ex-Mainstreamers Limited
Annual Report and Financial Statements for the year ended 31 March 2021
|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 5|
|Examiner's report|6|
|Statement of financial activities|7|
|Balance sheet|8|
|Notes to the accounts|9 to 13|
## **Prepared by West Yorkshire Community Accounting Service**
1
## Deaf Ex-Mainstreamers Limited
## Trustees' report for the year ended 31 March 2021
## **Reference and administrative details of the charity, its trustees and advisors**
The trustees during the financial year and up to and including the date the report was approved were: **Name Position Dates** Jill Jones Chair Georgina Brown Treasurer David Leach Khalid Ashraf Frank Daltrey Stephen Gibson Ian Randell Andrew Smith John Smith Aquib Karim Falak Sher Moshin Patel Appointed February 2021 **Charity number** 1114319 Registered in England and Wales **Company number** 05608965 Registered in England and Wales **Registered and principal address Bankers** 7 South Parade HSBC Bank plc Yorkshire Building Society Wakefield 66 Westgate 30-32 Kirkgate West Yorkshire Wakefield Wakefield WF1 1LR WF1 1XB WF1 1TG
**Independent examiner** Helen Galvin FCCA **West Yorkshire Community Accounting Service** Stringer House 34 Lupton Street Leeds LS10 2QW
## **Structure, governance and management**
The charity is a company limited by guarantee and was formed on 1 November 2005. It is governed by a memorandum and articles of association. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £1.
## **Method of recruitment and appointment of trustees**
The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM.
2
## Deaf Ex-Mainstreamers Limited
## Trustees' report (continued) for the year ended 31 March 2021
## **Objectives and activities**
## **The charity's objects**
To promote the relief of and advance the education of deaf persons, in particular by the provision of a service calculated to assist them to obtain their full rights and privileges as citizens.
## **The charity's main activities**
In order to further the objects the charity has established its DEX Deaf Youth Council (DDYC). DEX has also undertaken research into British Sign Language and is working with the Government in order that more deaf children can access it.
## **Public benefit statement**
In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of education for deaf children and young people in the UK.
## **Achievements and performance**
We contracted 4 freelance workers, one of whom we promoted to Development Manager within a few months, so we have trained up and supported them to deliver:
**DEX Deaf Youth Council** – the first face to face event went ahead on 31 March 2021, which was attended by 4 members and 2 staff (rule of 6). Online workshops were provided throughout the year in cooking, drama with a deaf drama specialist, quiz, etc. We also delivered weekly online lunch-time drop in sessions which had regular attendees who enjoyed the opportunity to chat to staff and other members due to often being unable to communicate with families during lockdown, so were extremely socially isolated compared to hearing peers. We developed outreach for the 18+ age group forming greater links with further and higher education and other sources of deaf services.
**Calderdale Deaf Youth Hub -** intensive outreach started in all secondary schools in the area, working with the Calderdale Children and Hearing Support Working Group and Calderdale HI team to identify ways of working together and promote the CDYH.
**Ongoing Covid** -19 information in plain English and British Sign Language when new rules were introduced and to explain issues, put on social media and the deaf young people’s WhatsApp groups, Facebook etc. We also worked with Wakefield Council which used our BSL presentations and awarded us a certificate for providing deaf youth- friendly information.
**Website and newsletter,** plus sign-up form as an alert for any visitors to the website. We are now keeping our social media accounts regularly updated and developed a good network with people online, resulting in glowing testimonials.
**Finance -** we streamlined invoices/expenses claim forms so there is less paperwork.
**Advocacy - t** his was previously delivered by a trustee volunteer, but is now provided by the freelance workers and they have built up a small caseload on issues such as finances, housing and health. We keep notes securely on the fast drive online storage.
**Worker and volunteer training -** we attended free online training on governance and management on several occasions.
**Work on BSL Act** with other deaf organisations was challenging but we have supported a Bill which was read in parliament on 16 June 2021.
This has been an encouraging year, despite Covid as it gave us an opportunity to structure and plan with the resources to do this. It is actually due to Covid related funding that we were able to develop so much in one year.
3
## Deaf Ex-Mainstreamers Limited
## Trustees' report (continued) for the year ended 31 March 2021
## **Financial review**
The net income for the year, after transfers was £7,481, including net income of £400 on unrestricted funds and net income of £7,081 on restricted funds.
Having reviewed our forecasts and reserves we have concluded that the organisation can continue and be treated as a going concern.
This is because we have been awarded funding for 3 years (from July 2021 to June 2024) which will provide a basic service, with a possible reduction in freelance hours. The terms of the grant are to continue to deliver our accessible information to deaf young people about Covid-19, and to work to our health and safety regulations (staff work from home, have online meetings, and events with deaf young people are risk assessed and monitored carefully for social distancing etc.).
We are awaiting the outcome of a larger bid for three years which if successful would enable us to develop the existing service and give sustainability.
There are also plans to apply for funding for new projects, one of which would be for a social enterprise which would be a source of income.
## **Reserves policy**
The charity's free reserves at the year end were £16,244.
Deaf Ex-Mainstreamers Group Ltd (DEX) is a small charity wholly dependent on grants and donations. We need to hold back some funds as reserves in order to:
a) Cover unexpected and unforeseeable events and gaps in funding.
b) Protect day-to-day operational costs, e.g. employing temporary staff to cover a long-term sick absence. Freelance staff are contracted-in on a set number of hours per project but there may be pressures on the charity to deliver in a different way, i.e. for leave cover.
c) Anticipate a source of income, e.g. a grant, not being renewed and in the event of being unable to raise project funding, particularly to create a seamless service from one project end to another new one.
d) The need to fund short-term deficits in a cash budget, e.g. money may need to be spent before a funding grant is received.
Assessment of DEX reserves level
a) We are aware of the limitations of restricted grants for projects. We work according to budget plans.
b) We have a Yorkshire Building Society saving account for the purposes of the reserve fund. We do not currently have tangible fixed assets to sell or offset.
c) We need to pay for any costs for a final financial statement, and closing down costs. We estimate that £2,000 is the minimum needed to cover for up to six months’ activity. The balance sheet is contained in the trustees’ annual report.
d) It is not possible to set aside a specific sum for restricted projects unless we have enough income i.e. donations for the General unrestricted account.
e) The Board has the responsibility to work with the Treasurer and the Treasurer has duty to inform the Board of any shortfalls. The Board has responsibility to abide by any advice from an independent professional financial institution on its legal duties.
f) We will use this policy to review the amounts to be reserved at regular intervals, and according to any significant change in financial circumstances.
We will conduct an annual financial risk assessment in order to comply with legal governance duties; or at more regular intervals as required, i.e. for national crises and internal reasons.
The surplus funds are going to be used to complete the Calderdale Deaf Youth Hub which is a commissioned contract.
4
## Deaf Ex-Mainstreamers Limited
## Trustees' report (continued) for the year ended 31 March 2021
## **Statement of trustees' responsibilities**
The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.
Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. 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;
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;
prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. 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.
This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.
Signed on behalf of the board of trustees on …………..……...…….
Signed: ………………..…………. (Trustee)
Name: ……………..…..………….
5
## Deaf Ex-Mainstreamers Limited
## Independent examiner's report to the trustees of Deaf Ex-Mainstreamers Limited
I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2021, which are set out on pages 7 to 13.
## **Responsibilities and basis of report**
As the charity's trustees of the charitable 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 charitable 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 ('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 material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 1 accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or 2 the accounts do not accord with those 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.
Signed: …………………………………… Name: Helen Galvin FCCA
Date: …………………….
## **West Yorkshire Community Accounting Service**
Stringer House 34 Lupton Street Leeds LS10 2QW
6
## Deaf Ex-Mainstreamers Limited
## Statement of Financial Activities
## (including summary income and expenditure account) for the year ended 31 March 2021
|Notes
2021
Unrestricted
funds
£
**Income from:**
Grants and donations
(2)
608
Sales and fundraising
203
Gift aid
750
Bank interest
3
**Total income**
1,564
**Expenditure on:**
Travel expenses and conferences
35
Rent and room hire
195
Insurance
47
Events and workshops
100
Marketing and administration
46
Direct project costs
899
Consultancy
-
Other administration costs
45
Accountancy and independent examination
-
BSL interpreting service
202
**Total expenditure**
1,569
**Net (expenditure) / income**
(5)
**Transfers between funds**
405
**Net movement in funds**
400
**Fund balances brought forward**
15,844
**Fund balances carried forward**
(3)
16,244|2021
Restricted
funds
£
35,398
-
-
-
35,398
-
-
434
-
-
25,818
-
-
444
1,216
27,912
7,486
(405)
7,081
7,614
14,695|2021
Total
funds
£
36,006
203
750
3
36,962
35
195
481
100
46
26,717
-
45
444
1,418
29,481
7,481
-
7,481
23,458
30,939|2020
Total
funds
£
10,265
1,586
1,284
12
13,147
310
340
501
1,260
121
12,569
60
309
420
1,056
16,946
(3,799)
-
(3,799)
27,257
23,458|
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
7
## Deaf Ex-Mainstreamers Limited
## Balance sheet
|as at 31 March 2021
2021
Unrestricted
£
**Current assets**
Debtors and prepayments
(4)
990
Cash at bank
(5)
15,698
**Total current assets**
16,688
**Current liabilities:**
**amounts falling due within one year**
Accruals
444
**Total current liabilities**
444
**Net assets**
16,244
**Funds**
Unrestricted funds
16,244
Restricted funds
-
**Total funds**
16,244|2021
Restricted
£
-
14,695
14,695
-
-
14,695
-
14,695
14,695|2021
Total
£
990
30,393
31,383
444
444
30,939
16,244
14,695
30,939|2020
Total
£
286
24,012
24,298
840
840
23,458
15,844
7,614
23,458|
|---|---|---|---|
For the year ending 31 March 2021 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).
The financial statements were approved by the board of trustees on …………..……...…….
Signed: ……………...………….…. (Trustee)
Name: ……………..…..………….
8
## Deaf Ex-Mainstreamers Limited
## Notes to the accounts
for the year ended 31 March 2021
## **1 Accounting policies**
## **Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: 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) (effective 1 January 2019) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.
## **Going concern**
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
## **Incoming resources**
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.
## **Grants and donations**
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.
Donated goods for resale are valued at the amount actually realised upon their sale.
Donated assets, facilities or services are valued at their estimated value to the charity. This is the price that the charity estimates it would pay in the open market for equivalent items; or services and facilities of equivalent utility to the charity.
## **Expenditure and liabilities**
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
## **Taxation**
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
## **Tangible fixed assets**
Tangible fixed assets costing more than £750 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt.
9
## Deaf Ex-Mainstreamers Limited
Notes to the accounts
for the year ended 31 March 2021
## **1 Accounting policies continued**
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
10
## Deaf Ex-Mainstreamers Limited
## Notes to the accounts continued
## for the year ended 31 March 2021
|**2 Grants and donations**
Awards for All
Nova Wakefield
Heritage Lottery Fund
The National Emergencies Trust
Donations
**3 Restricted funds**
Awards for All
Covid project
Development and outreach
project
Live Well project
Disability action project|Balance b/f
£
7,614
-
-
-
-
7,614|2021
Unrestricted
funds
£
-
-
-
-
608
608
Incoming
£
-
1,650
10,700
8,000
15,048
35,398|2021
Restricted
funds
£
-
9,650
10,700
15,048
-
35,398
Outgoing
£
7,226
1,488
10,457
6,903
1,838
27,912|2021
Total
funds
£
-
9,650
10,700
15,048
608
36,006
Transfers
£
-
(162)
(243)
-
-
(405)|2020
Total
funds
£
10,000
-
-
-
265
10,265
Balance c/f
£
388
-
-
1,097
13,210
14,695|
|---|---|---|---|---|---|
## **Fund name**
## **Purpose of restriction**
Awards for All Covid project
Development and outreach Live Well project Disability action project
For the 'Deaf is Me' project
To share information about Covid 19 via plain English and British sign language videos for young people to understand
To recruit a freelance member of staff to lead on outreach work
To enable DEX to make Covid 19 guidance accessible to deaf young people To support deaf young people on the impact Covid 19 has made on their lives
The transfer figures relate to grant underspends and the funder has allowed us to use them on unrestricted activity
11
## Deaf Ex-Mainstreamers Limited
## Notes to the accounts continued
## for the year ended 31 March 2021
|**4 Debtors and prepayments**
Debtors
Prepayments
**5 Cash at bank**
HSBC current account
Yorkshire Building Society|2021
£
750
240
990
2021
£
27,994
2,399
30,393|2020
£
-
-
-
2020
£
21,616
2,396
24,012|
|---|---|---|
## **6 Related party transactions**
## **Trustee expenses**
No trustee received any expenses during this year or the previous year.
## **Trustee remuneration and benefits**
No trustee received any remuneration or benefit during this or the previous year.
12
## Deaf Ex-Mainstreamers Limited
## Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2021
|2021
2020
Unrestricted Unrestricted
funds
funds
£
£
**Income**
Grants and donations
608
265
Sales and fundraising
203
1,586
Gift aid
750
1,284
Bank interest
3
12
**Total income**
1,564
3,147
**Expenditure**
Travel expenses and conferences
35
310
Rent and room hire
195
340
Insurance
47
501
Events and workshops
100
1,260
Marketing and administration
46
121
Direct project costs
899
5,802
Consultancy
-
60
Other administration costs
45
309
Accountancy and independent exam
-
420
BSL interpreting service
202
1,056
**Total expenditure**
1,569
10,179
**Net (expenditure) / income**
(5)
(7,032)
**Transfers between funds**
405
1,544
**Net movement in funds**
400
(5,488)
**Fund balances brought forward**
15,844
21,332
**Fund balances carried forward**
16,244
15,844|2021
Restricted
funds
£
35,398
-
-
-
35,398
-
-
434
-
-
25,818
-
-
444
1,216
27,912
7,486
(405)
7,081
7,614
14,695|2020
Restricted
funds
£
10,000
-
-
-
10,000
-
-
-
-
-
6,767
-
-
-
-
6,767
3,233
(1,544)
1,689
5,925
7,614|2021
Total
funds
£
36,006
203
750
3
36,962
35
195
481
100
46
26,717
-
45
444
1,418
29,481
7,481
-
7,481
23,458
30,939|2020
Total
funds
£
10,265
1,586
1,284
12
13,147
310
340
501
1,260
121
12,569
60
309
420
1,056
16,946
(3,799)
-
(3,799)
27,257
23,458|
|---|---|---|---|---|
13