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← Sandwell Deaf Community Association

2024-04-01-accounts

REGISTERED CHARITY NUMBER: 1124084

SANDWELL DEAF COMMUNITY ASSOCIATION

TRUSTEES' REPORT AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

SANDWELL DEAF COMMUNITY ASSOCIATION

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

Page
Reference and Administrative Details 1
Trustees' Report 2 to 8
Independent Examiner's Report 9
Statement of Financial Activities 10
Statement of Financial Position 11
Statement of Cash Flows 12
Notes to the Statement of Cash Flows 13
Notes to the Financial Statements 14 to 26

SANDWELL DEAF COMMUNITY ASSOCIATION

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2024

TRUSTEES H Cooper D Nutt G Rose (resigned 18.9.23) E Straw (appointed 13.4.23) J Virgilio KEY MANAGEMENT L Hickenbottom-Marriot PERSONNEL A Richards J Lowe J Pothecary 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 SOLICITORS Anthony Collins 134 Edmund Street, Birmingham B3 2ES BANKERS HSBC 328 High Street West Bromwich B70 8DJ United Trust Bank Limited One Ropemaker Street London EC2Y 9AW Redwood Bank The Nexus Building Broadway Letchworth Garden City Hertfordshire SG6 3TA

Page 1

SANDWELL DEAF COMMUNITY ASSOCIATION

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2024

The trustees present their report with the financial statements of the charity for the year ended 31 March 2024. 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 with additional and complex needs 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 of hearing people and people with a dual sensory loss with additional and complex needs 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:

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.

Page 2

SANDWELL DEAF COMMUNITY ASSOCIATION

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2024

ACHIEVEMENT AND PERFORMANCE

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.

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.

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.

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.

Page 3

SANDWELL DEAF COMMUNITY ASSOCIATION

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2024

ACHIEVEMENT AND PERFORMANCE

Achievements during the year

There is continued demand and growth of SDCA services with very positive feedback from Service users, families, NHS, local authority, local councilors and other statutory providers in relation to Multidisciplinary working and the impact that SDCA services have on the lives of Deaf people with additional and complex needs.

SDCA continues to deliver as an exemplar in Safeguarding Deaf people with additional and complex needs This is a complex and challenging area of work where we put individuals first demonstrating the values that remain at the heart of our organisation, always doing what is morally and ethically right above perceived challenges and barriers. Some examples of our work during this reporting period across themes such as Housing, Death and Dying, Communication, Deaf awareness, Advocacy, Legal, include work such as;

There are challenges left over from 2022 in relation to pressures on our usage of our current building 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 21 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.

Page 4

SANDWELL DEAF COMMUNITY ASSOCIATION

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2024

ACHIEVEMENT AND PERFORMANCE

We completed the third 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.

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.

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. 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.

Page 5

SANDWELL DEAF COMMUNITY ASSOCIATION

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2024

FINANCIAL REVIEW

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:

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 £126,232 (2023: £145,347). 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 13 on pages 19 - 24 for further information and a breakdown of unrestricted fund values.

Restricted and unrestricted funds are reviewed twice per annum by the board of Trustees and a reserve amount to cover 9 months of staffing costs has been implemented.

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.

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.

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.

Page 6

SANDWELL DEAF COMMUNITY ASSOCIATION

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT 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 community 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 charityis 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.

TRUSTEES' RESPONSIBILITY STATEMENT

The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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.

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TRUSTEES, REPORT FOR ThE YEAR ENDED 31 MARCH 2024 A￿￿ed ty (YdÉY ol ts Iwjard of InThl8e8 on ...11. ..Nic￿£￿kn.. 2Ql4.... Ar￿ sifv on its behalf ty: H Co¥)or. T Page 8

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SANDWELL DEAF COMMUNITY ASSOCIATION Independent examinerfs report to the trustees of Sandwell Deaf Community Association I report to the charity trustees on my examination of the accounts of Sandwell Deaf Community Association {the Trust) for the year ended 31 March 2024. Responsibilitles and basls of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 {'the Act,). I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 14515)(bl of the Act. Independent examiner's statement Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that l am qualified to undertake the examination because l am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. 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.. accounting records were not kept in respect of the Trusl as required by Section 130 of the Act., or the accounts do not accord with those records, or the accounts do nol comply with the applicable requirements concerning the form and content of accounts set out in the Charilies (Accounts and Reports) Regulations 2008 other than any requiremenl that the accounts give a true and fair view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in conneclion with the examination to which attenlion should be drawn in this report in order to enable a proper underslanding of the accounts to be reached. .(AJ bLLLCLfftg C Moelwyn-williams Bsc FCA TCA Ishrewsbury) LLP Third Floor 21 Sl Mary's Street Shrewsbury Shropshire SY11ED Date.. 3Kd..ttCQIMLJe) IOILP Page 9

SANDWELL DEAF COMMUNITY ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Voluntary income
2
8,041
Charitable activities
4
General
547,875
Investment income
3
1,811
Other income
1,140
Total
558,867
EXPENDITURE ON
Charitable activities
5
General
582,667
NET INCOME/(EXPENDITURE)
(23,800)
RECONCILIATION OF FUNDS
Total funds brought forward
364,214
TOTAL FUNDS CARRIED FORWARD
340,414		 Restricted
funds
£
127,668
134
-
-
127,802
94,981
32,821
14,578
47,399		 2024
Total
funds
£
135,709
548,009
1,811
1,140
686,669
677,648
9,021
378,792
387,813		 2023
Total
funds
£
105,312
556,585
-
-
661,897
741,488
(79,591)
458,383
378,792

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

The notes form part of these financial statements

Page 10

STATEMEpif OF FIIIANCIAL posmom 31 MARCH 2024 2024 2(f23 Tolal FIXED ASSETS T￿ble 888•ts 10 1.182 1,182 3.887 CURRENT ASSETS 11 SI.￿J7 354.192 51,507 401.591 113.383 312.7 Cash ￿ bard¢ in fia￿1 47.3 405,699 47.39 4S3.098 426,178 CREIXTORS Afftxtrrts f4Uv¥J y• 12 166.467) (66,467) (51253) IIET CURIIENT AS8ET8 339,232 47.3S* 386.631 374.92S TOTAL ASSETS LE88 CUARENT LL4BIUTES 340,414 47.399 387,813 378,792 NET ASSEr8 340.414 47.3￿1 387,813 378.792 FUNDS UNestrthd f(mdB Restricted furKIs 13 340.414 47.399 A.214 14.578 TOTAL FUNDS 387.813 378.792 .12..th-.kknthu..IQL4..... sY￿d on ity ty. HCo3W. The n￿OS fm wt d thes• f￿a￿al stalwnw Page 11

SANDWELL DEAF COMMUNITY ASSOCIATION

STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
Notes
£
Cash flows from operating activities
Cash generated from operations
1
88,796
Net cash provided by/(used in) operating activities
88,796
Cash flows from investing activities
Purchase of tangible fixed assets
-
Net cash provided by/(used in) investing activities
-
Change in cash and cash equivalents
in the reporting period
88,796
Cash and cash equivalents at the
beginning of the reporting period
312,795
Cash and cash equivalents at the end
of the reporting period
401,591		 2023
£
(67,637)
(67,637)
(3,544)
(3,544)
(71,181)
383,976
312,795

The notes form part of these financial statements

Page 12

SANDWELL DEAF COMMUNITY ASSOCIATION

NOTES TO THE STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2024

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

Net income/(expenditure) for the reporting period (as per the
Statement of Financial Activities)
Adjustments for:
Depreciation charges
Decrease/(increase) in debtors
Increase in creditors
Net cash provided by/(used in) operations		 2024
£
9,021
2,685
61,876
15,214
88,796		 2023
£
(79,591)
9,297
(36,529)
39,186
(67,637)

2. ANALYSIS OF CHANGES IN NET FUNDS

At 1.4.23 Cash flow At 31.3.24
£ £ £
Net cash
Cash at bank and in hand 312,795 88,796 401,591
312,795 88,796 401,591
Total 312,795 88,796 401,591

The notes form part of these financial statements

Page 13

SANDWELL DEAF COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

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':

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.

Grants from the government and other agencies have been included as 'Grants' in furtherance of the charity's objects.

Investment income is recognised on a receivable basis.

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.

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SANDWELL DEAF COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

1. ACCOUNTING POLICIES - continued

Fund accounting

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

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
Grants		 2024
£
8,051
127,658
135,709		 2023
£
1,060
104,252
105,312

Voluntary income in the prior year included £1,360 of unrestricted income and £103,952 of restricted income.

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

Local Council Grant Income
Other Grant Income		 2024
£
110,395
17,263
127,658		 2023
£
83,562
20,690
104,252

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SANDWELL DEAF COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

3. INVESTMENT INCOME

4.

Interest received
INCOME FROM CHARITABLE ACTIVITIES
Activity
Charitable activity income General		 2024
£
1,811
2024
£
548,009		 2023
£
-
2023
£
556,585		 2023
£
-

Income from Charitable Activities in the prior year included £556,585 of unrestricted income and no restricted income.

5. CHARITABLE ACTIVITIES COSTS

Support
Direct costs (see
Costs note 6) Totals
£ £ £
General 675,367 2,281 677,648

Charitable activities costs in the prior year were £741,488, made up of £614,130 of unrestricted costs and £127,538 of restricted costs.

6. SUPPORT COSTS

SUPPORT COSTS
Finance
£
General 2,281

7. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.

8. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs		 2024
£
513,626
37,993
11,961
563,580		 2023
£
530,540
52,196
13,119
595,855

The average monthly number of employees during the year was as follows:

Engaged on charitable activities 2024
28		 2023
33

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SANDWELL DEAF COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

8. STAFF COSTS - continued

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

£60,001 - £70,000 2024
1		 2023
-

During the year, the key management personnel as listed on page 1 received total benefits (including employers pension contributions) of £175,588 (2023: £110,265). The prior year balance includes only one month of the Finance Manager and does not include the Head of Community Services, who was appointed in May 2023.

9.

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Voluntary income
1,360
Charitable activities
General
556,585
Total
557,945
EXPENDITURE ON
Charitable activities
General
614,130
NET INCOME/(EXPENDITURE)
(56,185)
Transfers between funds
(8,248)
Net movement in funds
(64,433)
RECONCILIATION OF FUNDS
Total funds brought forward
428,647
TOTAL FUNDS CARRIED FORWARD
364,214		 Restricted
funds
£
103,952
-
103,952
127,358
(23,406)
8,248
(15,158)
29,736
14,578		 Total
funds
£
105,312
556,585
661,897
741,488
(79,591)
-
(79,591)
458,383
378,792

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SANDWELL DEAF COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

10. TANGIBLE FIXED ASSETS

COST
At 1 April 2023 and 31 March 2024
DEPRECIATION
At 1 April 2023
Charge for year
At 31 March 2024
NET BOOK VALUE
At 31 March 2024
At 31 March 2023
11.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Prepayments and accrued income
12.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Other creditors
Accruals and deferred income
Accrued expenses		 2024
£
50,089
1,418
51,507
2024
£
5,129
11,267
1,739
48,332
66,467		 Fixtures
and
fittings
£
30,346
26,479
2,685
29,164
1,182
3,867
2023
£
111,017
2,366
113,383
2023
£
12,051
12,019
4,232
22,951
51,253

Included within accruals and deferred income is deferred income of £1,739 in respect of funding received during this financial year for courses and examinations to be held during the financial year ended 31 March 2025. This income will be released in full in the financial year ended 31 March 2025.

In the year ended 31 March 2023, accruals and deferred income included deferred income of £4,232, which has been released in full in the year ended 31 March 2024.

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continued...

SANDWELL DEAF COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

13. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Designated fund - Premises move
Designated fund - IT upgrade &
replacement
Designated fund - Staffing Reserve
Designated fund - Development
Designated fund - Planned Deficit
Restricted funds
Deaf Explorer
Knights of Wednesbury
Deafblind Group
Deaf 71
Telford Citizens Advice Bureaux
Hard of Hearing
Deaf Alertor
Stay & Play
Better Mental Health
The Grimmitt Trust
COVID Support
TOTAL FUNDS		 At 1.4.23
£
149,214
15,000
10,000
60,000
20,000
110,000
364,214
5,000
1,766
3,047
3,315
1,450
-
-
-
-
-
-
14,578
378,792		 Net
movement
in funds
£
(23,800)
-
-
-
-
-
(23,800)
-
(540)
-
(776)
-
66
19,907
876
9,629
871
2,788
32,821
9,021		 Transfers
between
funds
£
2,000
10,000
-
(2,000)
10,000
(20,000)
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 At
31.3.24
£
127,414
25,000
10,000
58,000
30,000
90,000
340,414
5,000
1,226
3,047
2,539
1,450
66
19,907
876
9,629
871
2,788
47,399
387,813

Page 19

continued...

SANDWELL DEAF COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

13. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
General fund
Restricted funds
Advocacy
Knights of Wednesbury
Preventative Grant
Deaf 71
Infrastructure Grant
Hard of Hearing
Deaf Alertor
SCVO - Digital
Kings Coronation
Stay & Play
Better Mental Health
Better Mental Health Forum
The Grimmitt Trust
COVID Support
TOTAL FUNDS		 Incoming
resources
£
558,867
24,250
-
41,576
10
24,250
134
19,907
650
500
2,048
9,989
500
1,200
2,788
127,802
686,669		 Resources
Movement
expended
in funds
£
£
(582,667)
(23,800)
(24,250)
-
(540)
(540)
(41,576)
-
(786)
(776)
(24,250)
-
(68)
66
-
19,907
(650)
-
(500)
-
(1,172)
876
(360)
9,629
(500)
-
(329)
871
-
2,788
(94,981)
32,821
(677,648)
9,021

Page 20

continued...

SANDWELL DEAF COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

13. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

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

Page 21

continued...

SANDWELL DEAF COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

13. MOVEMENT IN FUNDS - continued

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

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

Page 22

continued...

SANDWELL DEAF COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

13. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
General fund
Designated fund - Premises move
Designated fund - IT upgrade &
replacement
Designated fund - Staffing Reserve
Designated fund - Development
Designated fund - Planned Deficit
Restricted funds
Advocacy
Playscheme
Young People's Services
British Sign Language Chat
Deaf Explorer
Census 2021
Open Up Room Hire
Knights of Wednesbury
Deafblind Group
Deaf 71
Telford Citizens Advice Bureaux
Hard of Hearing
Deaf Alertor
Stay & Play
Better Mental Health
The Grimmitt Trust
COVID Support
TOTAL FUNDS		 At 1.4.22
£
398,647
30,000
-
-
-
-
428,647
8,709
5,333
4,296
2,790
5,000
3,608
-
-
-
-
-
-
-
-
-
-
-
29,736
458,383		 Net
movement
in funds
£
(79,985)
-
-
-
-
-
(79,985)
-
(11,517)
(15,005)
-
-
-
(6,462)
1,226
3,047
2,539
1,450
66
19,907
876
9,629
871
2,788
9,415
(70,570)		 Transfers
between
funds
£
(191,248)
(5,000)
10,000
58,000
30,000
90,000
(8,248)
(8,709)
6,184
10,709
(2,790)
-
(3,608)
6,462
-
-
-
-
-
-
-
-
-
-
8,248
-		 At
31.3.24
£
127,414
25,000
10,000
58,000
30,000
90,000
340,414
-
-
-
-
5,000
-
-
1,226
3,047
2,539
1,450
66
19,907
876
9,629
871
2,788
47,399
387,813

Page 23

continued...

SANDWELL DEAF COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

13. 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:


above are as follows:
Incoming
Resources		 Movement
resources
expended		 in funds
£ £ £
Unrestricted funds
General fund 1,116,812 (1,196,797) (79,985)
Restricted funds
Advocacy 48,500 (48,500) -
Playscheme 1,800 (13,317) (11,517)
Young People's Services - (15,005) (15,005)
Open Up Room Hire - (6,462) (6,462)
Knights of Wednesbury 1,766 (540) 1,226
Deafblind Group 3,047 - 3,047
UK Deaf Sport 2,498 (2,498) -
Preventative Grant 83,152 (83,152) -
Deaf 71 3,325 (786) 2,539
Telford Citizens Advice Bureaux 1,450 - 1,450
Infrastructure Grant 48,500 (48,500) -
Hard of Hearing 134 (68) 66
Deaf Alertor 19,907 - 19,907
SCVO - Digital 650 (650) -
Kings Coronation 500 (500) -
Stay & Play 2,048 (1,172) 876
Better Mental Health 9,989 (360) 9,629
Better Mental Health Forum 500 (500) -
The Grimmitt Trust 1,200 (329) 871
COVID Support 2,788 - 2,788
231,754 (222,339) 9,415
TOTAL FUNDS 1,348,566 (1,419,136) (70,570)

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 31st March.

Development - 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.

Page 24

continued...

SANDWELL DEAF COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

13. MOVEMENT IN FUNDS - continued

Restricted funds

Advocacy fund - providing a free and confidential advocacy service available to all deaf people who live in Sandwell.

Playscheme fund - to deliver a specific scheme for deaf children with additional needs.

Young People's services fund - 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 - to deliver a chat sessions and support group for Deaf Sign language users isolated by the pandemic.

Deaf explorer fund - for dance and performing arts programme for deaf young people

Census 2021 fund - 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 - a preventative service for deaf people who needed short term intervention to manage their independence.

Communication services fund - for the interpreting service to translate letters, assist with bookings etc

Outreach programme fund - to maintain social interaction to enhance the mental health of deaf people.

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 Wednesbury is a more 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.

Telford CAB - to support CAB Telford is accessible to the Deaf community.

Hard of Hearing - Donations from group members for refreshments and outings.

Deaf Alertor - this is SMBC one off payment for visual fire alarm and doorbell for deaf staff and service users.

Stay & Play - purchase toys and educational equipment to assist in delivering a free deaf parent/baby group.

Better Mental Health - to support the deaf community to access preventative mental health support.

The Grimmitt Trust - funding room hire costs for deaf community groups to reduce isolation.

COVID Support - to re-establish community groups that supported the deaf before COVID-19 and lockdown.

Page 25

continued...

SANDWELL DEAF COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

14. 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 £11,961 (2023: £13,119). Contributions totalling £1,963 (2023: £2,504) were payable to the fund at the balance sheet date and are included in creditors.

15. RELATED PARTY DISCLOSURES

During the year there were no related party transactions. (2023: none)

Page 26