**REGISTERED CHARITY NUMBER: 1124084** 

## **SANDWELL DEAF COMMUNITY ASSOCIATION** 

**TRUSTEES' REPORT AND** 

**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023** 



**SANDWELL DEAF COMMUNITY ASSOCIATION** 

## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023** 

||**Page**|
|---|---|
|**Reference and Administrative Details**|1|
|**Trustees' Report**|2 to  7|
|**Independent Examiner's Report**|8|
|**Statement of Financial Activities**|9|
|**Statement of Financial Position**|10|
|**Statement of Cash Flows**|11 to 12|
|**Notes to the Financial Statements**|13 to 21|





**SANDWELL DEAF COMMUNITY ASSOCIATION** 

## **REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2023** 

## **TRUSTEES** 

A Bissell (resigned 16.6.22) H Cooper (appointed 15.3.23) D Nutt G Rose E Straw (appointed 13.4.23) C Townsend (resigned 15.7.22) J Virgilio (appointed 1.4.22) 

## **PRINCIPAL ADDRESS** 

The New Deaf Centre Summer Street West Bromwich B71 4JA 

**REGISTERED CHARITY** 1124084 **NUMBER INDEPENDENT EXAMINER** TCA (Shrewsbury) LLP Third Floor 21 St Mary's Street Shrewsbury Shropshire SY1 1ED 

## **INDEPENDENT EXAMINER** 

Page 1 



**SANDWELL DEAF COMMUNITY ASSOCIATION** 

## **TRUSTEES' REPORT** 

## **FOR THE YEAR ENDED 31 MARCH 2023** 

The trustees present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of 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) (effective 1 January 2019). 

## **OBJECTIVES AND ACTIVITIES** 

## **Objectives and aims** 

Sandwell Deaf Community Association (SDCA) is a charity that is led by Deaf people. SDCA delivers specialist services for Deaf People across Sandwell and the Black country and also works in partnership with Sandwell Metropolitan Borough Council (SMBC) as a specialist service provider delivering services to deaf, deafened, hard or hearing and people with a dual sensory loss on behalf of SMBC. 

SDCA emerged in 2003, following the initiative of a group of deaf people who approached the council about improving services for deaf people living in Sandwell. SDCA has continued to grow and develop from small beginnings and we aim to actively encourage, empower and enrich the lives of deaf and hard of hearing people. As a user led organisation, SDCA prioritises the needs and contribution of the community we serve. We actively seek to employ deaf people and encourage and welcome representation across all areas of our organisation. Consultation and a needs-led approach with our community remains consistent in informing the strategic and operational decision making within our organisation. 

## **Our Mission Statement** 

We aim to support, encourage and enrich the lives and aspirations of deaf people in Sandwell through the re-development of the Deaf Resource centre and the Deaf community. 

## **Public benefit** 

The trustees confirm that they have complied with the duty in section 17 of the Charities Act 2011 and have referred to and taken due regard to the Charity Commission guidance on public benefit and consider the charity's activities are for the public benefit. 

Our activities are as follows: 

The provision or assistance in the provision of opportunities for education, recreation, and other leisure time facilities to such persons in the interest of social welfare; and 

Establishing a community provision for such persons to promote social, welfare, social care, community and educational activity. 

The relief of deaf and hearing impaired persons in Sandwell, West Midlands and the surrounding area in particular but not exclusively by: 

- The education and raising awareness and understanding of the public with regards to the needs of such persons; 

- The provision of services to help deaf and hearing persons. 

Page 2 



**SANDWELL DEAF COMMUNITY ASSOCIATION** 

## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2023** 

## **ACHIEVEMENT AND PERFORMANCE Charitable activities** 

Summary of main activities of the charity in relation to its objects 

Sandwell Deaf Community Association provides accessible community services for Deaf and hard of hearing people. 

## **Community Support Services:** 

Our Support workers provide a specialist supported living service  to deaf people with additional  and complex needs, in their everyday life, to maximise, maintain or develop their independence, access services by removing barriers and to achieve their individual objectives. A wide range of community support is offered across community, medical and home settings.  We have a significant role in safeguarding and providing support to people in crisis. 

## **Training service:** 

We provide training to a wide variety of organisations, schools and individuals. Examples of our training programs include Deaf Awareness, Equality of Access, Textphone and accessible service training, British Sign Language courses, level one to six, taster Sign Language courses, business vocabulary training and bespoke training. 

## **Advocacy service:** 

SDCA provides a quality, confidential, independent advocacy service to support people to express themselves and achieve access to their rights in all areas of life. The SDCA Advocacy vision is of a Deaf community that faces no barriers in society and that statutory, public, private and voluntary services providers make a positive difference for Deaf people. 

## **Volunteer Service:** 

The volunteer service provides support to deaf people with additional needs in their everyday life to maximise their independence, access services by removing communication barriers and to achieve their individual objectives. A wide range of support is offered from assistance with shopping, to accessing courses, development opportunities and befriending etc. 

## **Young people service:** 

SDCA deliver well established Schemes during school holidays and events throughout the year for deaf children and young people aged 8 to 16 years old. We also offer mentoring opportunities for young people over the age of 16. SDCA deliver a youth provision for Deaf young people aged from 16 - 24. 

## **Community Support:** 

SDCA offers a number of community support groups. These groups provide access to information and support which is accessible. They create opportunities for shared experience, understanding and recreation. These services offer opportunities for wellbeing development and positive mental health. 

Groups include; Deaf Women's group, Deaf-Blind group, Positive Deaf Health Group, Hard of Hearing Group, Sign Cafe, in addition to several social groups and Deaf Clubs. 

## **Information Service:** 

This service works very closely with the Community Support groups and wider Deaf community, underpinning SDCA services by ensuring information in the public domain is accessible. 

Page 3 



**SANDWELL DEAF COMMUNITY ASSOCIATION** 

## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2023** 

## **Communication Service:** 

We provide Sign Language Interpreters and other communication professionals across a variety of community settings and domains. In addition, the service offers a drop in service facilitating letter translation/phone calls and other BSL support services. 

## **Welfare rights service:** 

Providing Deaf people access and support to revenue benefit services in their first language. 

## **Consultation:** 

SDCA provides a consultation role between the Deaf Community and a variety of stake holders including Sandwell Metropolitan Borough council and the NHS. 

## **Achievements during the year** 

SDCA met the challenges of service delivery in the aftermath of a pandemic head on but there continues to be challenges left over from this period which has placed increased demands upon new ways of working that require increased creativity, flexible working and delivery. This continues to be a strength and linchpin of our organisation and we continue to deliver essential services to Deaf people with additional and complex needs in an ever changing landscape. 

This has been an intense, challenging, yet fulfilling year for SDCA. We have continued to grow and move forward with our strategic plan and growth targets, building on the past 20 years of service and reputation. There remains a  significant impact from the early stage of the pandemic, with the local authority placing significant restrictions on service users accessing our building. We have therefore delivered our services from across several sites, this has created the need for additional staff and resources. We have successfully met the demand due to the strength of the position moving into the pandemic, however this necessitates the need for consistent and in-depth review of delivery and priorities. SDCA has a commitment to innovation and creativity, it is at the heart of our services and remains the linchpin of our organisation. We work creatively to meet the needs of the most vulnerable people in society, creating services and support around the individual. Despite the climate and changing landscape of the voluntary sector, it has always been our strength to face adversity with positivity and determination, using innovation to deliver quality services. 

Our services have achieved excellent outcomes over the past year, strengthening engagement and mechanisms of our support. The use of technology and remote working has enabled us to extend the reach of services and we continue to re-evaluate our priorities based on consultation and feedback from the Deaf community and stakeholders.  We have a proven record of responding efficiently and effectively. 

We completed the second stage in our three-year plan to re-structure our teams, increasing the growth of leadership tiers and creating further opportunities for staff support, training and professional advancement within the organisation. 

Our Training service which was the most impacted at during the pandemic is beginning to move forward again with diversity of delivery and creativity, however there remains a continued impact from the cost of living crisis. The Support Service continues to evolve with commissioned and grant funded streams of income carrying out very complex and in-depth support to vulnerable adults with additional and complex needs. The service has a significant role in safeguarding and providing support to people in crisis. The demand for specialist Advocacy provision has always been significant but there is unwavering uptake with increased complexity of the cases and support required to individuals. 

Throughout the pandemic and to current day  SDCA continues to translate health information into BSL and continues partnership work with Public Health in our capacity as a community ambassador, creating links and pathways to health information and public health services, including BSL accessible vaccinations. 

We continue to navigate new territory and respond to changing demands and priorities, despite the complex delivery environment. It is due to the commitment, passion, dedication, skills and resilience of our staff and volunteers that SDCA continues to meet the demands for our services and increase capacity. SDCA continues to demonstrate our strengths as a creative thinking, flexible organisation that overcomes barriers for our community. 

Page 4 



**SANDWELL DEAF COMMUNITY ASSOCIATION** 

## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2023** 

## **ACHIEVEMENT AND PERFORMANCE Commentary from the Board** 

As a board we are extremely grateful to be part of an organisation that instinctively places deaf people at the heart of all decision making and service delivery. Despite increased challenges, in particular with our building and the associated financial pressures, as ever our staff have gone above and beyond in delivering essential and life preserving services to our service users. We have worked creatively and responsively and have achieved things in our plan that we committed to at the beginning of the year. The aftermath of the pandemic has created many challenges and barriers for our community that necessitated the dedication of unplanned resources and expenditure but has created opportunities for us in exploring new methods of working and style of delivery that we would not have previously considered viable.  SDCA continues to demonstrate our strengths as a creative thinking, flexible organisation that overcomes barriers for our community. We have felt and continue to feel the impact of the shadow of the pandemic, however our focus remains on the priority of delivering our essential and specialist services. 

## **FINANCIAL REVIEW** 

## **Financial position** 

Demand for our services are increasing but the static or reducing rates from Local Authority coupled with increased staffing costs are proving a challenge, as Local Authority contracts form the bulk of income. 

Reserves have been used to restructure the Senior leadership team who will streamline services for efficiencies and improved delivery and bring in funding for areas of delivery that the trustees felt were a large part of our objects therefore would continue to fund for the benefit of our service users from reserves in the interim. 

## **Reserves policy** 

The trustees believe that the charity should hold financial reserves in order to ensure that it can continue to operate and meet the needs of service users in the event of unforeseen circumstances arising. This policy is monitored quarterly and reviewed annually.  This policy was implemented in July 2023. 

The trustees have in addition decided to designate the following funds: 

- Staffing Reserves - IT Replacement - Development 

- Planned Deficits 

- Office Relocation 

The trustees believe four months' budgeted operating costs of free reserves which at year-end totalled £232,000 based on 2023-24 budgeted operating costs. Free reserves are at year end below this level at £145,347 (2022: £389,027).  Part of the new 3 Year strategy will address this. 

As and when such costs are incurred, they will be charged against the fund.  In this way the charity will be able to meet any foreseeable costs for which the reserve policy as been formulated. 

See Note 12 on pages 17 - 21 for further information and a breakdown of unrestricted fund values. 

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund. 

Page 5 



**SANDWELL DEAF COMMUNITY ASSOCIATION** 

## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2023** 

## **FUTURE PLANS** 

We are actively seeking a new building which can meet the needs of the community we serve, ensuring continued opportunities for development and growth. 

- The development of a new 3 year strategic plan which will focus on making the greatest impact to the changing and evolving Deaf community which is being shaped by developments within technology and reform of education provision. 

- Expansion of our work in the field of mental health and wellbeing over the coming year and hope to secure additional funding to maximise the impact of this service. 

- The development of the Training Service is in the forefront of or expansion with funding required to address the language and wellbeing needs of Deaf children born to hearing parents. There is a significant need for Deaf awareness and communication intervention for children and families that is not automatically provided upon diagnosis. 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Governing document** 

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. 

Sandwell Deaf Community Association (SDCA) was set up on 3rd February 2003 and became registered as a charity with the Charity Commission on 15 May 2008. It is governed by a Constitution adopted on 14 April 2008. 

## **Recruitment and appointment of new trustees** 

The Board of Trustees actively seeks to recruit from within the local Deaf community and people who have personal or close experience of the impact of deafness. The Board values a variety of language, life experience, skills, employment backgrounds, age, gender, sexuality and cultural mix amongst its members. Recruitment opportunities are advertised within the voluntary sector, Deaf communities, specialist Deaf recruitment Job resources ,as well as 'sign of hand.' Interested parties are encouraged to complete a written or signed application which is reviewed and considered by the board as a whole along with Senior SDCA staff. Potential candidates are invited to meet staff users and volunteers of our organisation and attend a formal interview. 

## **Organisational structure** 

The charity is managed by a Board of Trustees. A Chief Executive Officer is appointed by the trustees to administer day-to-day activities. 

The charity Trustees sit as a Board on a quarterly basis as a minimum but usually convene on a bi monthly basis. 

## **Induction and training of new trustees** 

The Board seeks to use the knowledge and skills of those involved in the local area as well as specialists in the field of learning and advice. On their appointment each trustee will undergo induction and initial training on SDCA's work, policies and procedures as well as trustee's rights and responsibilities. 

Further training and mentoring is undertaken by trustees on a needs basis. 

## **Risk management** 

The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. 

The Trustees actively review the major risks which the charity faces on a regular basis. These risks are recorded on a Risk Register which, combined with risk assessments, enable the charity to effectively manage and mitigate risk. 

Page 6 



ND
TRUSTEES. RESPONSI8ILrrY STATEMENT
The Irusl¢e$ are resporssible lof preparing Iho TfU81008' Report and Ihe financial 8t8teft*nts In accor(lance
with 8pplicabl• law aThY Unrtod Kingdorn A¢counling Slandards IUnil•d Klngdom G•ngr81ty Accepted
Accounting Pr8cticel including Financi81 Reportlng Slandard 102 "T￿ Finand81 Reportsng Standard
applic8ble in the UK and Republk of Irelanrf.
Th• law 8pplkablo lo charttias In England and W818s. tho Charhi08 A¢t 2011. Charity (Ace￿nIS and
Reportsl RogUlat￿n$ 2008 ano the provisions of Ihe trust deod require$ the tru$leo$ lo preparo flnan¢ial
8181emonl$ lor oach fin8ncial ye8r give a tru• and falf v*w of tho slal6 of affalrs of the ¢harily 8nd ol
Incoming re8our¢es and applkalion ol resources, InclLKling th• incom• and expeThYilure, ol the ¢harily for
Ihal per￿d. In prepadng those Ilnancl81 stalèmonts. the Iru8lees are required lo
8elecl 8ullabl8 accountlna polhcles and then apply th8m consbBlenlly:
observe the methods and princlples in the Charrty SORP.,
makè judqemonls and esllm818s that are reasonable and prudenl.,
Slate wheihor 4ppli¢able a¢counllng $landar¢J$ have been followed, subj￿1 lo any malerial departures
tJis¢losed and explained In lh8 flnan¢ial s18lemenl8',
Prepare the ff nanc181 $1818menls on the 90ing concern ba818 unh8s1158 Inappropdale lo Fxesume that the
charity wlll contlnue In business.
Tho tru81008 aro re$ponslble lor k•oplng propor a¢¢ountlng records whl¢h dIscI￿e ￿￿th re88onablo a¢curacy
al any time the flnaneial position of the charity aThJ lo enablè them lo ènsurè Ihal the financ￿1 sialem8nls
comply wilh the Chariti8$ A¢1 2011, Iho Charily IAceoJnls and Roportsl Regulalions 2008 and tho provisions
ol the Irusl deed. They are also responsible for 881egu8rding the assels ol the ch8rlly and hence lor taking
rnas0n8b￿ 8lep8 for the prevontson and delectkjn ol Ireud and other Irregularllies.
Approved by (xder of tho board ol truste88 on ......
. and 81gned on rt8 behall by..
G Ro8e- Trustee
Page 7

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
SANDWELL DEAF COMMUNITY ASSOCiATION
Independent examineffs report to the trustees of Sandwell Deaf Communtty Association
I report ta the charty trustees on my examination of the accounts of Sandwell Deaf Community Association
Ithe Trust) for the year ended 31 March 2023.
Responsibllities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the aecounts in accordance
with the requirements of the Charities Aet 2011. Ilhe Acri.
I report in ￿Spect of my examinalion of the Trusfs accounts carried out under Section 145 of the Act and in
carying out my examination I have followed all applicable Directions given by the Charty CommissDn under
Section 145(5)Ibl of the Act.
Independent examinerfs statement
Since your charity's gross income exceeded f250.000 your examiner must be a member of a listed body. I
can c4)nfirm that l am qualtfied to undertake the examination because l am a member of the Instilute of
Chartered Accountants in England and Wak$. wh￿h i8 one of the listed bodies.
I have wmpleted my examination. I confirm that no materkql matters have come to my attention in
connection wrth the examination gmng me cause to believe that in any malenal respect".
accounting rewrds were not kept in respect of the TnJsl as r8]uired by Section 130 of the Act." or
the accounts do not accord wrth those records", or
the a¢¢ounts do not compty wrth the applicable requirements conceming the form and content of
accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any
requirement that the 8ccounts gwe a true and fair view which is not a matter considered as part of an
independent examinathJn.
I have no concerns and have come across no other matter5 in conn&lion wrth the examination lo which
attention should be drawn in this report in order to enable a proper understanding of the accounts lo be
reached.
C Moewn-wllkgms Bsc FCA
TCA Ishrewsburyl LLP
Third Floor
21 St Mary's Street
Shrewsbury
Shropshire
SY1 1ED
Date..
Page 8

**SANDWELL DEAF COMMUNITY ASSOCIATION** 

## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023** 

|Unrestricted<br>funds<br>Notes<br>£<br>**INCOME AND ENDOWMENTS FROM**<br>Voluntary income<br>2<br>1,360<br>**Charitable activities**<br>3<br>General<br>556,585<br>**Total**<br>557,945<br>**EXPENDITURE ON**<br>**Charitable activities**<br>4<br>General<br>614,130<br>**NET INCOME/(EXPENDITURE)**<br>(56,185)<br>**Transfers between funds**<br>12<br>(8,248)<br>**Net movement in funds**<br>(64,433)<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>428,647<br>**TOTAL FUNDS CARRIED FORWARD**<br>364,214|Restricted<br>funds<br>£<br>103,952<br>-<br>103,952<br>127,358<br>(23,406)<br>8,248<br>(15,158)<br>29,736<br>14,578|2023<br>Total<br>funds<br>£<br>105,312<br>556,585<br>661,897<br>741,488<br>(79,591)<br>-<br>(79,591)<br>458,383<br>378,792|2022<br>Total<br>funds<br>£<br>161,563<br>489,645<br>651,208<br>543,051<br>108,157<br>-<br>108,157<br>350,226<br>458,383|
|---|---|---|---|



## **CONTINUING OPERATIONS** 

All income and expenditure has arisen from continuing activities. 

The notes form part of these financial statements 

Page 9 



STATEMENT OF FINANCIAL POSITION
31 MARCH 2023
2023
Total
funds
2022
Totsl
funds
unreStr￿ted Restricted
fuThls
funds
Notes
FIXED ASSETS
Tanqible assets
3,867
3,867
9,620
CURRENT ASSETS
Debtors
Cash at bank and in hand
10
113,383
298 217
113.383
312 795
76,854
383 976
411.600
14.578
426,178
460,830
CREDITORS
Amounts fall￿g due within one year
11
151,2531
151.253)
112,0671
NET CURRENT ASSETS
374 925
TOTAL ASSETS LESS CURRENT
LIA81LITIES
364,214
14,578
378.792
458,383
MET ASSETS
364 214
378 792
458 383
FUNDS
Unrestricfed funds
Restncted funds
12
364.214
428,647
29 736
TOTAL FUNDS
378 792
458 383
The financial statements were approved by the Board of Trustees and aulhorised for issue on
22Trd.J￿j1u8ry.2fj24............ and were Siwod on its behalf by..
G Rose- Tr￿tee
The notes fo￿ part of these financial statements
Page 10

**SANDWELL DEAF COMMUNITY ASSOCIATION** 

|**STATEMENT OF CASH FLOWS**<br>**FOR THE YEAR ENDED 31 MARCH 2023**<br>2023<br>Notes<br>£<br>**Cash flows from operating activities**<br>Cash generated from operations<br>1<br>(67,637)<br>Net cash (used in)/provided by operating activities<br>(67,637)<br>**Cash flows from investing activities**<br>Purchase of tangible fixed assets<br>(3,544)<br>Net cash used in investing activities<br>(3,544)<br>**Change in cash and cash equivalents**<br>**in the reporting period**<br>(71,181)<br>**Cash and cash equivalents at the**<br>**beginning of the reporting period**<br>383,976<br>**Cash and cash equivalents at the end**<br>**of the reporting period**<br>312,795|2022<br>£<br>56,096<br>56,096<br>(4,513)<br>(4,513)<br>51,583<br>332,393<br>383,976|
|---|---|



The notes form part of these financial statements 

Page 11 



**SANDWELL DEAF COMMUNITY ASSOCIATION** 

## **NOTES TO THE STATEMENT OF CASH FLOWS** 

## **FOR THE YEAR ENDED 31 MARCH 2023** 

## **1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES** 

|**Net (expenditure)/income for the reporting period (as per the**<br>**Statement of Financial Activities)**<br>**Adjustments for:**<br>Depreciation charges<br>Increase in debtors<br>Increase/(decrease) in creditors<br>**Net cash (used in)/provided by operations**|2023<br>£<br>(79,591)<br>9,297<br>(36,529)<br>39,186<br>(67,637)|2022<br>£<br>108,157<br>8,551<br>(23,731)<br>(36,881)<br>56,096|
|---|---|---|



## **2. ANALYSIS OF CHANGES IN NET FUNDS** 

||At 1.4.22|Cash flow|At 31.3.23|
|---|---|---|---|
||£|£|£|
|**Net cash**||||
|Cash at bank and in hand|383,976|(71,181)|312,795|
||383,976|(71,181)|312,795|
|**Total**|383,976|(71,181)|312,795|



The notes form part of these financial statements 

Page 12 



**SANDWELL DEAF COMMUNITY ASSOCIATION** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023** 

## **1. ACCOUNTING POLICIES** 

## **Basis of preparing the financial statements** 

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. 

The financial statements have been prepared on a going concern basis. The charity is dependent on the continuing support of Sandwell MBC and the grants it provides. The going concern basis is therefore dependent on the continuation of that support. 

## **Financial reporting standard 102 - reduced disclosure exemptions** 

The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland': 

- the requirements of Section 7 Statement of Cash Flows; 

- the requirement of paragraph 3.17(d); 

- the requirements of paragraphs 11.42, 11.44, 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c); 

- the requirements of paragraphs 12.26, 12.27, 12.29(a), 12.29(b) and 12.29A; 

- the requirement of paragraph 33.7. 

## **Income** 

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. 

## **Expenditure** 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

## **Tangible fixed assets** 

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. 

- Fixtures and fittings - 25% straight line 

## **Taxation** 

The charity is exempt from tax on its charitable activities. 

## **Fund accounting** 

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 

Page 13 

continued... 



**SANDWELL DEAF COMMUNITY ASSOCIATION** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023** 

## **1. ACCOUNTING POLICIES - continued** 

## **Pension costs and other post-retirement benefits** 

The charity operates a defined contribution pension scheme.  Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. 

## **Cash at bank and in hand** 

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. 

## **Financial instruments** 

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. 

## **Debtors** 

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 

## **2. VOLUNTARY INCOME** 

|Donations & Legacies<br>Grants|2023<br>£<br>1,060<br>104,252<br>105,312|2022<br>£<br>48<br>161,515<br>161,563|
|---|---|---|



Voluntary income in the prior year included £90,317 of unrestricted income and £71,246 of restricted income. 

Grants received, included in the above, are as follows: 

|Local Council Grant Income<br>Other Grant Income|2023<br>£<br>83,562<br>20,690<br>104,252|2022<br>£<br>102,215<br>59,300<br>161,515|
|---|---|---|



Page 14 

continued... 



**SANDWELL DEAF COMMUNITY ASSOCIATION** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023** 

## **3. INCOME FROM CHARITABLE ACTIVITIES** 

|Activity<br>Charitable activity income  General|2023<br>£<br>556,585|2022<br>£<br>489,645|
|---|---|---|



Income from Charitable Activities in the prior year included £489,645 of unrestricted income and no restricted income. 

## **4. CHARITABLE ACTIVITIES COSTS** 

|||Support||
|---|---|---|---|
||Direct|costs (see||
||Costs|note 5)|Totals|
||£|£|£|
|General|739,261|2,227|741,488|



Charitable activities costs in the prior year were £543,051, made up of £497,205 of unrestricted costs and £45,846 of restricted costs. 

## **5. SUPPORT COSTS** 

|**SUPPORT COSTS**||
|---|---|
||Finance|
||£|
|General|2,227|



## **6. TRUSTEES' REMUNERATION AND BENEFITS** 

There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022. 

## **Trustees' expenses** 

There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022. 

## **7. STAFF COSTS** 

|Wages and salaries<br>Social security costs<br>Other pension costs<br>The average monthly number of employees during the year was as follows:<br>Engaged on charitable activities|2023<br>£<br>530,540<br>52,196<br>13,119<br>595,855<br> <br>2023<br>33|2022<br>£<br>411,699<br>29,564<br>6,097|2022<br>£<br>411,699<br>29,564<br>6,097|
|---|---|---|---|
|||447,360||
||||2022<br>28|



No employees received emoluments in excess of £60,000. 

Page 15 

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**SANDWELL DEAF COMMUNITY ASSOCIATION** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023** 

|**8.**<br>**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**<br>Unrestricted<br>funds<br>£<br>**INCOME AND ENDOWMENTS FROM**<br>Voluntary income<br>90,317<br>**Charitable activities**<br>General<br>489,645<br>**Total**<br>579,962<br>**EXPENDITURE ON**<br>**Charitable activities**<br>General<br>497,205<br>**NET INCOME**<br>82,757<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>345,890<br>**TOTAL FUNDS CARRIED FORWARD**<br>428,647<br>**9.**<br>**TANGIBLE FIXED ASSETS**<br>**COST**<br>At 1 April 2022<br>Additions<br>At 31 March 2023<br>**DEPRECIATION**<br>At 1 April 2022<br>Charge for year<br>At 31 March 2023<br>**NET BOOK VALUE**<br>At 31 March 2023<br>At 31 March 2022|Restricted<br>funds<br>£<br>71,246<br>-<br>71,246<br>45,846<br>25,400<br>4,336<br>29,736|Total<br>funds<br>£<br>161,563<br>489,645<br>651,208<br>543,051<br>108,157<br>350,226<br>458,383<br>Fixtures<br>and<br>fittings<br>£<br>26,802<br>3,544<br>30,346<br>17,182<br>9,297<br>26,479<br>3,867<br>9,620|
|---|---|---|



Page 16 

continued... 



**SANDWELL DEAF COMMUNITY ASSOCIATION** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023** 

## **10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** 

|Trade debtors<br>Prepayments and accrued income|2023<br>£<br>111,017<br>2,366<br>113,383|2022<br>£<br>76,854<br>-<br>76,854|
|---|---|---|



## **11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** 

|Trade creditors<br>Other creditors<br>Accruals and deferred income<br>Accrued expenses|2023<br>£<br>12,051<br>12,019<br>4,232<br>22,951<br>51,253|2022<br>£<br>3,182<br>6,975<br>-<br>1,910<br>12,067|
|---|---|---|



## **12. MOVEMENT IN FUNDS** 

|**Unrestricted funds**<br>General fund<br>Designated fund - Premises move<br>Designated fund - IT upgrade &<br>replacement<br>Designated fund - Staffing Reserve<br>Designated fund - Development<br>Designated fund - Planned Deficit<br>**Restricted funds**<br>Advocacy<br>Playscheme<br>Young People's Services<br>British Sign Language Chat<br>Deaf Explorer<br>Census 2021<br>Open Up Room Hire<br>Knights of Wednesbury<br>Deafblind Group<br>Deaf 71<br>Telford Citizens Advice Bureaux<br>**TOTAL FUNDS**|At 1.4.22<br>£<br>398,647<br>30,000<br>-<br>-<br>-<br>-<br>428,647<br>8,709<br>5,333<br>4,296<br>2,790<br>5,000<br>3,608<br>-<br>-<br>-<br>-<br>-<br>29,736<br>458,383|Net<br>movement<br>in funds<br>£<br>(56,185)<br>-<br>-<br>-<br>-<br>-<br>(56,185)<br>-<br>(11,517)<br>(15,005)<br>-<br>-<br>-<br>(6,462)<br>1,766<br>3,047<br>3,315<br>1,450<br>(23,406)<br>(79,591)|Transfers<br>between<br>funds<br>£<br>(193,248)<br>(15,000)<br>10,000<br>60,000<br>20,000<br>110,000<br>(8,248)<br>(8,709)<br>6,184<br>10,709<br>(2,790)<br>-<br>(3,608)<br>6,462<br>-<br>-<br>-<br>-<br>8,248<br>-|At<br>31.3.23<br>£<br>149,214<br>15,000<br>10,000<br>60,000<br>20,000<br>110,000<br>364,214<br>-<br>-<br>-<br>-<br>5,000<br>-<br>-<br>1,766<br>3,047<br>3,315<br>1,450<br>14,578<br>378,792|
|---|---|---|---|---|



Page 17 

continued... 



**SANDWELL DEAF COMMUNITY ASSOCIATION** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023** 

## **12. MOVEMENT IN FUNDS - continued** 

Net movement in funds, included in the above are as follows: 

|**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>Advocacy<br>Playscheme<br>Young People's Services<br>Open Up Room Hire<br>Knights of Wednesbury<br>Deafblind Group<br>UK Deaf Sport<br>Preventative Grant<br>Deaf 71<br>Telford Citizens Advice Bureaux<br>Infrastructure Grant<br>**TOTAL FUNDS**|Incoming<br>resources<br>£<br>557,945<br>24,250<br>1,800<br>-<br>-<br>1,766<br>3,047<br>2,498<br>41,576<br>3,315<br>1,450<br>24,250<br>103,952<br>661,897|Resources<br>Movement<br>expended<br>in funds<br>£<br>£<br>(614,130)<br>(56,185)<br>(24,250)<br>-<br>(13,317)<br>(11,517)<br>(15,005)<br>(15,005)<br>(6,462)<br>(6,462)<br>-<br>1,766<br>-<br>3,047<br>(2,498)<br>-<br>(41,576)<br>-<br>-<br>3,315<br>-<br>1,450<br>(24,250)<br>-<br>(127,358)<br>(23,406)<br>(741,488)<br>(79,591)|
|---|---|---|



## **Comparatives for movement in funds** 

|**Unrestricted funds**<br>General fund<br>Designated fund - Premises move<br>Designated fund - IT upgrade &<br>replacement<br>**Restricted funds**<br>Advocacy<br>Playscheme<br>Young People's Services<br>British Sign Language Chat<br>Deaf Explorer<br>Census 2021<br>**TOTAL FUNDS**|At 1.4.21<br>£<br>293,653<br>30,000<br>22,237<br>345,890<br>-<br>4,336<br>-<br>-<br>-<br>-<br>4,336<br>350,226|Net<br>movement<br>in funds<br>£<br>82,757<br>-<br>-<br>82,757<br>8,709<br>997<br>4,296<br>2,790<br>5,000<br>3,608<br>25,400<br>108,157|Transfers<br>between<br>funds<br>£<br>22,237<br>-<br>(22,237)<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-|At<br>31.3.22<br>£<br>398,647<br>30,000<br>-<br>428,647<br>8,709<br>5,333<br>4,296<br>2,790<br>5,000<br>3,608<br>29,736<br>458,383|
|---|---|---|---|---|



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continued... 



**SANDWELL DEAF COMMUNITY ASSOCIATION** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023** 

## **12. MOVEMENT IN FUNDS - continued** 

Comparative net movement in funds, included in the above are as follows: 

|**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>Advocacy<br>Playscheme<br>Young People's Services<br>British Sign Language Chat<br>Deaf Explorer<br>Census 2021<br>**TOTAL FUNDS**|Incoming<br>resources<br>£<br>579,962<br>27,437<br>12,139<br>19,500<br>3,250<br>5,000<br>3,920<br>71,246<br>651,208|Resources<br>Movement<br>expended<br>in funds<br>£<br>£<br>(497,205)<br>82,757<br>(18,728)<br>8,709<br>(11,142)<br>997<br>(15,204)<br>4,296<br>(460)<br>2,790<br>-<br>5,000<br>(312)<br>3,608<br>(45,846)<br>25,400<br>(543,051)<br>108,157|
|---|---|---|



A current year 12 months and prior year 12 months combined position is as follows: 

|**Unrestricted funds**<br>General fund<br>Designated fund - Premises move<br>Designated fund - IT upgrade &<br>replacement<br>Designated fund - Staffing Reserve<br>Designated fund - Development<br>Designated fund - Planned Deficit<br>**Restricted funds**<br>Advocacy<br>Playscheme<br>Young People's Services<br>British Sign Language Chat<br>Deaf Explorer<br>Census 2021<br>Open Up Room Hire<br>Knights of Wednesbury<br>Deafblind Group<br>Deaf 71<br>Telford Citizens Advice Bureaux<br>**TOTAL FUNDS**|At 1.4.21<br>£<br>293,653<br>30,000<br>22,237<br>-<br>-<br>-<br>345,890<br>-<br>4,336<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>4,336<br>350,226|Net<br>movement<br>in funds<br>£<br>26,572<br>-<br>-<br>-<br>-<br>-<br>26,572<br>8,709<br>(10,520)<br>(10,709)<br>2,790<br>5,000<br>3,608<br>(6,462)<br>1,766<br>3,047<br>3,315<br>1,450<br>1,994<br>28,566|Transfers<br>between<br>funds<br>£<br>(171,011)<br>(15,000)<br>(12,237)<br>60,000<br>20,000<br>110,000<br>(8,248)<br>(8,709)<br>6,184<br>10,709<br>(2,790)<br>-<br>(3,608)<br>6,462<br>-<br>-<br>-<br>-<br>8,248<br>-|At<br>31.3.23<br>£<br>149,214<br>15,000<br>10,000<br>60,000<br>20,000<br>110,000<br>364,214<br>-<br>-<br>-<br>-<br>5,000<br>-<br>-<br>1,766<br>3,047<br>3,315<br>1,450<br>14,578<br>378,792|
|---|---|---|---|---|



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continued... 



**SANDWELL DEAF COMMUNITY ASSOCIATION** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023** 

## **12. MOVEMENT IN FUNDS - continued** 

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: 

|<br>above are as follows:||||
|---|---|---|---|
||Incoming|<br>Resources|Movement|
||resources|<br>expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|1,137,907|(1,111,335)|26,572|
|**Restricted funds**||||
|Advocacy|51,687|(42,978)|8,709|
|Playscheme|13,939|(24,459)|(10,520)|
|Young People's Services|19,500|(30,209)|(10,709)|
|British Sign Language Chat|3,250|(460)|2,790|
|Deaf Explorer|5,000|-|5,000|
|Census 2021|3,920|(312)|3,608|
|Open Up Room Hire|-|(6,462)|(6,462)|
|Knights of Wednesbury|1,766|-|1,766|
|Deafblind Group|3,047|-|3,047|
|UK Deaf Sport|2,498|(2,498)|-|
|Preventative Grant|41,576|(41,576)|-|
|Deaf 71|3,315|-|3,315|
|Telford Citizens Advice Bureaux|1,450|-|1,450|
|Infrastructure Grant|24,250|(24,250)|-|
||175,198|(173,204)|1,994|
|**TOTAL FUNDS**|1,313,105|(1,284,539)|28,566|



## **Designated funds** 

Office Relocation - Costs associated with forced relocation of premises. 

IT Replacement - This is planned essential expenditure needed to maintain the operating capacity, to spend on our IT infrastructure to ensure it is fit for purpose with up-to-date equipment. During this financial year, this has partially been released back into unrestricted funds following the investment in IT over the last two years. 

Staffing Reserves - This is the cost of redundancy payments in case of full or partial income loss, the value is the total cost of the redundancy liability re-calculated annually as at 30th March. 

Development – This includes costs incurred through the process of developing and improving our service to meet the clients’ needs. 

Planned Deficit - Based on a 2 Year budget plan with expected managed deficits to help the organisation reach a balanced budget by 2025-26 onwards. 

## **Restricted funds** 

Advocacy fund - the SDCA Issue Based Advocacy Service is funded by Sandwell MBC, providing a free and confidential service available to all deaf people who live in Sandwell. 

Playscheme fund - this is funding secured from SMBC to deliver a specific scheme for deaf children with additional needs during a specific time frame. 

Page 20 

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**SANDWELL DEAF COMMUNITY ASSOCIATION** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023** 

## **12. MOVEMENT IN FUNDS - continued** 

Young People's services fund - These funds were granted to employee a specialist youth worker of Deaf young people to develop new services to meet the needs of the young people 8-25yrs. 

BSL chat fund - This fund was granted to deliver an online daily group chat session and support group for Deaf Sign language users isolated by the pandemic. 

Deaf explorer fund - funding via the arts council for dance and performing arts programme for deaf young people. 

Census 2021 fund **-** SDCA was selected as one of only three 'Deaf Hubs' , working across the UK, supporting deaf people to complete their census via a Deaf Aware and BSL accessible service. 

Community support for floating support fund - this was a preventative service for deaf people who needed short term intervention to manage their independence. 

Communication services fund - this was a specific grant for the interpreting service to translate letters, assist with bookings etc 

Outreach programme fund - this fund supported deaf people to maintain their social interaction and communication to enhance their mental health 

Deaf 71 - to support young Deaf adults with additional disabilities and learning needs to engage in social activities to gain a wider peer support network and other activities to support their learning and independent living skills. 

Knights of Wednesbury - to support local people and service providers in the Wednesbury area to learn British Sign Language so that Wednesbury is a more welcoming and accessible town to Deaf residents and visitors. 

Deaf Sport - to purchase sporting equipment to enable clubs to be run to encourage Deaf and Hard of Hearing Young People into activities that will benefit them. 

Telford CAB - to support CAB Telford to ensure that their support, service and information is accessible to the Deaf community 

## **13. EMPLOYEE BENEFIT OBLIGATIONS** 

The charity operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £13,119 (2022: £6,097). Contributions totalling £2,504 (2022: £972) were payable to the fund at the balance sheet date and are included in creditors. 

## **14. RELATED PARTY DISCLOSURES** 

During the year there were no related party transactions. (2022: none) 

Page 21