Charity number 1114319
Deaf Experience Limited
A company limited by guarantee number 05608965
Annual Report and Financial Statements
for the year ended 31 March 2023
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Deaf Experience Limited
Annual Report and Financial Statements for the year ended 31 March 2023
| 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 12 |
Prepared by West Yorkshire Community Accountancy Service CIO
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Deaf Experience Limited
Trustees' report for the year ended 31 March 2023
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 Gillian Jones Leach Chair Georgina Brown Treasurer Resigned 9 September 2023 David Leach Khalid Ashraf Frank Daltrey Secretary Stephen Gibson Resigned 9 September 2023 Ian Randell Andrew Smith Resigned 21 May 2022 Falak Adil Mohsin Patel Sohaib Khan Appointed 19 November 2022 Thomas Prideaux Appointed 9 September 2023 Harriet Rice
Resigned 9 September 2023 Resigned 9 September 2023 Resigned 21 May 2022
Appointed 19 November 2022 Appointed 9 September 2023 Appointed 9 September 2023
Charity number 1114319 Company number 05608965 Registered and principal address Bankers Leeds Society For Deaf And Blind People HSBC Bank plc Yorkshire Building Society St Mary's Road 66 Westgate 30-32 Kirkgate Leeds Wakefield Wakefield LS9 7DP WF1 1XB WF1 1TG
Registered in England and Wales Registered in England and Wales
Independent examiner
Rhys North ACA West Yorkshire Community Accountancy Service CIO 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 as amended 22 January 2022 and 21 May 2022. 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.
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Deaf Experience Limited
Trustees' report (continued) for the year ended 31 March 2023
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 (BSL) and is working towards more deaf children being able to access BSL.
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 have four part-time employees, one of whom we promoted to Executive Officer in October 2022, in addition to a freelance finance worker and web host /IT support. We have trained up and supported them to deliver:
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l DEX Deaf Youth Council – We deliver monthly face to face educational and social events to bring deaf young people together, meet deaf role models, support their personal and professional development, improve their confidence and deaf identity, and reduce isolation. Examples include learning signed songs with Fletch@, a well known signed song performer, and a visit to Yorkshire Sculpture Park led by a deaf artist, Martin Glover. We provide on-demand 1:1 advocacy support, and a British Sign Language club to support deaf young people who wish to develop signing skills to communicate. We deliver schools and college outreach sessions and carry out professional networking to promote our services as widely as possible.
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l DEX Deaf Youth Hub – We have delivered bi-monthly social sessions to bring deaf young people aged 11-17 together as most are in mainstream education and have reduced opportunity to meet others like them, receiving excellent feedback. We also delivered a schools away day at a local activity centre, bringing together secondary aged deaf students from across Kirklees and Bradford. We were successful in achieving further funding for the project to continue until at least February 2024, offer monthly sessions instead of bi-monthly and two parents information sessions. We continue to work with local Hearing Support Working Groups and HI teams to identify ways of working together and promote the DDYH
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l 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 have developed a good network with people online, resulting in glowing testimonials.
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l Donations – We have signed up to a website platform called, ‘EasyFundraising’, where we are anticipating a significant increase of income over the coming years for the charity and to build up reserves.
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l Finance – streamlined staff invoices/expenses claim forms, so there is less paperwork, saving staff and Treasurer time.
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l Advocacy – This was previously delivered by a trustee volunteer but is now provided by staff and they have built up a small caseload on issues such as finances, housing and health. We keep notes securely using Microsoft Teams online storage.
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l Staff and volunteer training – We attended free online training on governance and management on several occasions.
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Deaf Experience Limited
Trustees' report (continued) for the year ended 31 March 2023
Achievements and performance continued
- l Work on British Sign Language Act – with other deaf organisations was challenging but we have supported a Bill which was read in parliament on 16 June 2021 and became law in April (BSL Act 2022). We have conducted and published research into BSL’s status as an endangered language and we are currently liaising with UNESCO regarding the protection of BSL and other world sign languages.
Financial review
The net income for the year was £7,139, including net income of £8,256 on unrestricted funds and net expenditure of £1,117 on restricted funds.
Reserves policy
The charity's free reserves, excluding fixed assets, at the year end were £14,067.
Deaf Experience Limited (DEX) is a small charity wholly dependent on grants and donations. We need to hold back some funds as reserves in order to:
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1 Cover unexpected and unforeseeable events and gaps in funding.
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2 Protect day-to-day operational costs, e.g., employing temporary staff to cover any long-term sick absence. Four employed staff and three freelance staff are contracted to work on a set number of hours per project but there may be pressures on the charity to deliver in a different way such as for leave cover.
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3 Be prepared for a source of income, e.g., a grant not being renewed and the event of being unable to raise project funding straight away. This means we can offer a seamless service from one project end to a new one.
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4 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.
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5 We have an annual preparation of accounts by an independent examiner to help us.
Assessment of DEX reserves level:
The Board is now working towards a minimum reserves level of £9,000 which up to now has been unrealistic. However, the recent increase in staff, success in funding bids and development of a Business Plan means the Board anticipate an increase in income for the unrestricted General Account.
We are aware of the limitations of restricted grants for projects. We work according to budget plans.
We have a Yorkshire Building Society saving account for the purposes of a reserve,
We do not have any tangible fixed assets to sell.
We need to pay for any costs for a final financial statement.
We estimate that £9,000 is the minimum needed to cover for one month’s notice period for all staff and costs to close the charity.
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.
The Board has responsibility to work with the Treasurer and the Treasurer has a duty to inform the Board of any shortfalls. The Board has responsibility to abide by any advice from an independent professional financial institution.
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Deaf Experience Limited Trustees' report (continued) for the year ended 31 March 2023
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.
Approved by the board of trustees on 18/11/2023
Thomas Prideaux (Trustee)
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Deaf Experience Limited
Independent examiner's report to the trustees of Deaf Experience Limited
I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2023, which are set out on pages 7 to 12.
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:
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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
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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
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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.
Rhys North ACA
20/11/2023
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
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Deaf Experience Limited
Statement of Financial Activities
(including summary income and expenditure account) for the year ended 31 March 2023
| Notes 2023 Unrestricted funds £ Income from: Grants and donations (2) 6,171 Contract income 6,948 Fundraising 1,018 Gift aid 214 Bank interest - Other income 110 Total income 14,461 Expenditure on: Salaries NI and pensions (3) 5,200 Travel expenses and conferences 150 Rent and room hire - Insurance - Events and workshops 232 Marketing and administration - Direct project costs - Other administration costs - Accounts and independent examination 343 BSL interpreting service 280 IT and website - Training - Equipment - Total expenditure 6,205 Net income / (expenditure) 8,256 Fund balances brought forward 5,811 Fund balances carried forward (4) 14,067 |
2023 Restricted funds £ 102,829 - - - - - 102,829 63,197 4,392 6,738 502 7,803 521 10,340 590 444 2,146 3,730 2,725 818 103,946 (1,117) 66,242 65,125 |
2023 Total funds £ 109,000 6,948 1,018 214 - 110 117,290 68,397 4,542 6,738 502 8,035 521 10,340 590 787 2,426 3,730 2,725 818 110,151 7,139 72,053 79,192 |
2022 Total funds £ 113,688 - 150 23 12 - 113,873 - 5,565 3,264 470 428 50 56,098 122 444 6,298 20 - - 72,759 41,114 30,939 72,053 |
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All incoming resources and resources expended derive from continuing activities.
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Deaf Experience Limited
Balance sheet
| as at 31 March 2023 2023 Unrestricted £ Current assets Debtors and prepayments (5) 214 Cash at bank 14,910 Total current assets 15,124 Current liabilities: amounts falling due within one year Creditors and accruals (6) 1,057 Total current liabilities 1,057 Net current assets / (liabilities) 14,067 Net assets 14,067 Funds Unrestricted funds 14,067 Restricted funds - Total funds 14,067 |
2023 Restricted £ 352 68,620 68,972 3,847 3,847 65,125 65,125 - 65,125 65,125 |
2023 Total £ 566 83,530 84,096 4,904 4,904 79,192 79,192 14,067 65,125 79,192 |
2022 Total £ 251 72,251 72,502 449 449 72,053 72,053 5,811 66,242 72,053 |
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For the year ending 31 March 2023 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 are 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 18/11/2023
Thomas Prideaux (Trustee)
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Deaf Experience Limited
Notes to the accounts
for the year ended 31 March 2023
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, if 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.
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.
Pensions
The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.
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.
Leases
Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.
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Deaf Experience Limited
Notes to the accounts continued
for the year ended 31 March 2023
| 2 Grants and donations Calderdale Deaf Association Leeds City Council (LCC) Masonic Charitable Foundation National Lottery Community Fund (NLCF) The Tudor Trust Nova Wakefield The National Emergencies Trust Other donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions |
2023 Unrestricted funds £ - - 5,000 - - - - 1,171 6,171 |
2023 Restricted funds £ 521 250 - 79,558 22,500 - - - 102,829 |
2023 Total funds £ 521 250 5,000 79,558 22,500 - - 1,171 109,000 2023 £ 67,300 4,552 (4,552) 1,097 68,397 |
2022 Total funds £ - - - 38,695 45,000 24,844 5,016 133 113,688 2022 £ - - - - - |
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The average number of employees during the year was 3.9, being an average of 2.1 full time equivalent (2022: 0, 0 FTE). There were no employees with emoluments above £60,000.
| Defined contribution pension scheme Costs of the scheme to the charity for the year Amount of any contributions outstanding at the year end 4 Restricted funds Balance b/f Incoming £ £ Calderdale Deaf Association 7,820 521 The Tudor Trust 20,845 22,500 Live Well Health Advocacy 2,782 - NLCF - Advocacy Support 34,795 70,058 - 250 NLCF - DDYH - 9,500 66,242 102,829 LCC - International Day of Disabled People |
Outgoing £ 7,779 25,794 2,782 66,632 250 709 103,946 |
2023 £ 1,097 359 Transfers £ - - - - - - - |
2022 £ - - Balance c/f £ 562 17,551 - 38,221 - 8,791 65,125 |
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For restricted fund descriptions see next page.
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Notes to the accounts continued for the year ended 31 March 2023
Deaf Experience Limited
4 Restricted funds continued
Fund name
Calderdale Deaf Association The Tudor Trust
Live Well Health Advocacy NLCF - Advocacy Support
LCC - International Day of Disabled People NLCF - DDYH
Purpose of restriction
Towards the costs of a deaf-focused youth work programme To part-fund the continuity of advocacy and social support services for deaf young people aged 17 – 30 in Yorkshire
To deliver health advocacy for deaf young people aged 17 - 30
To part-fund the continuity of advocacy and social support services for deaf young people aged 17 – 30 in Yorkshire
To create and share a video resource for social media highlighting that deafness is an invisible disability
To support the development of our group for deaf young people aged 11-17 in West Yorkshire, and provide parent information sessions
| 5 Debtors and prepayments Debtors Prepayments 6 Creditors and accruals Accruals Taxation and social security Other creditors |
2023 £ 214 352 566 2023 £ 792 617 3,495 4,904 |
2022 £ - 251 251 2022 £ 449 - - 449 |
|---|---|---|
7 Related party transactions
Trustee expenses
No trustee received any expenses during this year or the previous year.
Trustee remuneration and benefits
During the year Georgina Brown (Trustee) received £3,405 (2022: £1,749) for finance officer work.
Legal authority for the payment
The legal authority for the payment is via a provision within the charity's governing document.
Remuneration and benefits received by key management personnel
The total employee benefits received by key management personnel were £23,314 (previous year: £0).
8 Operating leases
| Within one year In the second to fifth years inclusive Expected future minimum lease payments over the remaining life of the lease, analysed into the period in which the commitment falls due: |
2023 £ 5,000 4,167 9,167 |
2022 £ 5,000 9,166 14,166 |
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Deaf Experience Limited
Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2023
| 2023 2022 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 6,171 133 Contract income 6,948 - Fundraising 1,018 150 Gift aid 214 23 Bank interest - 12 Other income 110 - Total income 14,461 318 Expenditure Salaries NI and pensions 5,200 - Travel expenses and conferences 150 - Rent and room hire - 10 Insurance - 240 Events and workshops 232 - Marketing and administration - - Direct project costs - - Other administration costs - 122 Accounts & independent examination 343 - BSL interpreting service 280 - IT and website - 5 Training - - Equipment - - Total expenditure 6,205 377 Net income / (expenditure) 8,256 (59) Fund balances brought forward 5,811 5,870 Fund balances carried forward 14,067 5,811 |
2023 Restricted funds £ 102,829 - - - - - 102,829 63,197 4,392 6,738 502 7,803 521 10,340 590 444 2,146 3,730 2,725 818 103,946 (1,117) 66,242 65,125 |
2022 Restricted funds £ 113,555 - - - - - 113,555 - 5,565 3,254 230 428 50 56,098 - 444 6,298 15 - - 72,382 41,173 25,069 66,242 |
2023 Total funds £ 109,000 6,948 1,018 214 - 110 117,290 68,397 4,542 6,738 502 8,035 521 10,340 590 787 2,426 3,730 2,725 818 110,151 7,139 72,053 79,192 |
2022 Total funds £ 113,688 - 150 23 12 - 113,873 - 5,565 3,264 470 428 50 56,098 122 444 6,298 20 - - 72,759 41,114 30,939 72,053 |
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