_**Page 7**_
## _**DEAF CONNECT**_
_(A Company Limited by Guarantee)_
## _**STATEMENT OF FINANCIAL ACTIVITIES**_
|**_FOR THE YEAR ENDED 31st MARCH 2023_**|**DRAFT**
**DRAFT**
**DRAFT**|
|---|---|
|**_Notes_**
**_Income from:_**
_Donations and legacies_
**_1_**
_Investment income_
_Charitable activities_
**2**
_Other_
**_Total Income_**
**_Expenditure on:_**
_Raising Funds_
_Charitable activities_
**_3_**
_Other_
**_Total Expenditure_**
**_Net income/(expenditure)_**
_Transfer between funds_
**_Other recognised gains/(losses):_**
_Gains/(losses) on revaluation of fixed assets_
_Net Gains/(losses) on investments_
**_Net Movement in funds_**
**_Reconciliation of funds_**
_Total funds brought forward 1st April 2022_
**_Total funds carried forward 31 March 2023_**|**_Unrestricted Restricted_**
**_Total_**
**_UnrestrictedRestricted_**
**_2023_**
**_2023_**
**_2023_**
**_2022_**
**_2022_**
**_£_**
**_£_**
**_£_**
**_£_**
**_£_**
_13,991 725 14,716 3,609 7,681_
_6,724 - 6,724 57,488 -_
_184,799 77,990 262,789 185,839 66,813_
_- - - - -_|
||_205,514 78,715 284,229 246,936 74,494_|
||_- - - - -_
_250,029 68,532 318,561 249,010 65,758_
_- - - - -_|
||_250,029 68,532 318,561 249,010 65,758_|
||**_(44,515)_**
**_10,183_**
**_(34,332)_**
_(2,074)_
_8,736_
_10,675_
_(10,675)_
_-_
_(2,750)_
_2,750_
_-_
_-_
_-_
_-_
_-_
_(8,373)_
_-_
_(8,373)_
_(24,852)_
_-_
**_(42,213)_**
**_(492)_**
**_(42,705)_**
_(29,676)_
_11,486_|
||_273,278 75,327 348,605 302,954 63,841_|
||**_231,065 74,835 305,900_**_273,278 75,327_|
_All income and expenditure derived from continuing activities._
_The statement of financial activities includes all gains and losses recognised during the year._
## _**DEAF CONNECT**_
## _**Page 8**_
_(A Company Limited by Guarantee)_
|**_BALANCE SHEET AS AT 31st March 2023_**|**DRAFT**
**DRAFT**
_Company Number: 05396874_|
|---|---|
|**_Notes_**
**_Fixed Assets_**
_Tangible assets_
**_5_**
_Investments_
**_6_**
**_Current Assets_**
_Debtors_
**_7_**
_Cash at bank and in hand_
**_Creditors_**
_Amounts falling due_
_within one year_
**_8_**
**_Net Current Assets_**
**_Net assets/(liabilities)_**
**_Charity Funds_**
_Unrestricted funds_
**_9_**
_Restricted_
**_10_**|**_Unrestricted Restricted_**
**_Total_**
**_UnrestrictedRestricted_**
**_2023_**
**_2023_**
**_2023_**
**_2022_**
**_2022_**
**_£_**
**_£_**
**_£_**
**_£_**
**_£_**
_5,562 - 5,562 261 -_
_239,268 - 239,268 247,641 -_|
||_37,652 - 37,652 88,958 -_
_(47,721) 77,184 29,463_
_(56,634) 75,327_|
||**_(10,069) 77,184 67,115 32,324 75,327_**
_(3,696)_
_(2,349)_
_(6,045)_
_(6,948)_
_-_|
||**_(3,696)_**
**_(2,349)_**
**_(6,045)_**
_(6,948)_
_-_|
||**_(13,765)_**
**_74,835_**
**_61,070_**
_25,376_
_75,327_|
||**_231,065_**
**_74,835_**
**_305,900_**_273,278 75,327_|
||**_Unrestricted Restricted Total_**
**_Unrestricte Restricted_**
_231,065 -_
_231,065 273,278_
_-_
_74,835_
_74,835 ._
_75,327_|
||**_231,065_**
**_74,835_**
**_305,900_**
_273,278_
_75,327_|
_For the year ending 31st March 2022, the company was entitled to exemption from audit under section 477 of the Companies Act 2006._
_The directors acknowledge their responsibilities for:_
- _(i) the members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476._
- _(ii) the directors acknowledge their responsibilities for complying with the requirements of_
- _the Act with respect to accounting records and the preparation of accounts._
- _(iii) these accounts have been prepared in accordance with the provisions applicable to_
- _companies subject to the small companies' regime._
_The accounts have been prepared in accordance with the special provisions relating to small companies within the Companies Act 2006._
_Approved by the trustees at a committee meeting held on 14th November 2023 and signed on their behalf by:_
_Claire Gogerty Chair_
_The notes on Pages 9 to Page 14 form part of these financial statements._
## _**DEAF CONNECT**_
_(A Company Limited by Guarantee)_
## _**Page 9**_
## _**PRINCIPAL ACCOUNTING POLICIES**_
## _**FOR THE YEAR ENDED 31st March 2023**_
## _**Accounting Policies**_
_The financial statements have been prepared under the historical cost convention. The financial statements have been prepared in accordance with the Statement of Recommended Practice "Accounting and Reporting by Charities" and SORP (FRS 102) issued in January 2019, and applicable UK Accounting Standards and the Charities Act 2011_
## _**Format**_
_The company has taken advantage of the provisions of the Companies Act 2006 and presented an income and expenditure account in the form of a Statement of Financial Activities on the grounds that it enables the financial statements to show a true and fair view of the result for the year._
## _**Fund accounting**_
_General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity which have not been designated for other purposes._
_Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated funds is set out in the notes to the financial statements. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donors or which have been raised by the charity for particular purposes._
## _**Incoming resources**_
_All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Grants are brought into account on a receivable basis._
_Deferred income represents amounts received for future periods and is released to incoming resources in the period for which it has been received._
## _**Resources expended**_
_All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is stated inclusive of value added tax._
## _**Tangible fixed assets and depreciation**_
_All assets over £500 are capitalised. The cost less the estimated residual value of furniture and equipment is written off on a straight line basis._
## _**Intangible income**_
_Intangible income, in the form of donated facilities and voluntary help etc., is not included in the financial statements since it is not considered practicable to quantify such income._
## _**Reserves**_
_The current reserve policy is to maintain sufficient cash flow for known commitments, and the replacement of certain assets. Not all grants/course income are received at the beginning of the financial others are received in arrears._
## _**Risk**_
_The directors/trustees do not believe the organisation is subject to any substantial risk beyond those disclosed in the Annual Report and Accounts._
_The organisation has employer and public liability insurance to protect it in the case of a claim._
## _**DEAF CONNECT**_
## _**Page 10**_
_(A Company Limited by Guarantee)_
## _**NOTES TO THE ACCOUNTS**_
|**_1_**
**_Donations and Legacies_**
_General Donations_
_Legacies_
**_2_**
**_Charitable Activities_**
**_Grants:_**
_Children in Need_
_NNC Prevention Grant_
_ESF Job Club_
_50+_
_NNC COVID Relief_
_Big Lottery HOH_
_NNC - Discretionary Grant_
_Councillor Community Fund_
_Magic Little Grant_
_HMRC Furlough_
_Northamptonshire Sport_
_NCF - Compton Fund_
_NCF - Winter Wellbeing Fund_
_Hans Rausing_
_The Percy Bilton Charity_
_NCF - Queens Institute Relief Fund_
_NCF - Cecil Pettit Fund_
_NCF - Nptonshire Federation of Disability Sport_
**_Other:_**
_Interpreting Fees_
_Training Course Fees_
_PA Support_
_SD Room Hire_
_Voiceability_
_Fundraising_
_Other Income_|**_2023_**
**_2023_**
**_2023_**
**_2022_**
**_2022_**
**_Unrestricted Restricted_**
**_Total_**
**_Unrestricted Restricted_**
**_Funds_**
**_Funds_**
**_Funds_**
**_Funds_**
**_£_**
**_£_**
**_£_**
**_£_**
**_£_**
_13,991 725 14,716 3,609 7,681_
_- - - - -_|
|---|---|
||**_13,991 725 14,716_**_3,609 7,681_|
||_- 4,138 4,138 - -_
_37,800 - 37,800 37,800 -_
_- - - - 888_
_520 - 520 370 -_
_- - - 4,000 -_
_- 58,342 58,342 - 39,862_
_4,880 - 4,880 - -_
_- 2,112 2,112 - -_
_- 500 500 - -_
_- - - 100 -_
_- 1,600 1,600 - 1,600_
_- - - - 4,950_
_- - - - 5,000_
_- - - - 14,513_
_- 4,298 4,298 - -_
_- 5,000 5,000 - -_
_- 1,000 1,000 - -_
_- 1,000 1,000 - -_
_72,571 - 72,571 90,452 -_
_10,062 - 10,062_
_-_
_23,859 - 23,859 20,900 -_
_28,023 - 28,023 18,444 -_
_- - - 7,479 -_
_2,122 - 2,122 2,081 -_
_4,962 - 4,962 4,213 -_|
||**_184,799 77,990 262,789 185,839 66,813_**|
_**Page 11**_
## _**DEAF CONNECT**_
_(A Company Limited by Guarantee)_
## _**NOTES TO THE ACCOUNTS**_
|**_3_**
**_Charitable activities_**
_Employment costs_
**_4_**
_DBS Checks_
_Adult Servics_
_Adult trading, BSL & Interpreters Group_
_Childrens Services_
_Fundraising_
_Publicity/Advertising_
_Depreciation_
_Motor and travel expenses_
_Printing, postage and stationery_
_Telephone_
_Premises costs_
_Training_
_Accounting and Professional Fees_
_Insurance_
_Independent Examination_
_Interpreter Fees_
_Office Costs_
_Other Costs_|**_2023_**
**_2023_**
**_2023_**
**_2022_**
**_2022_**
**_Unrestricted Restricted_**
**_Total_**
**_Unrestricted Restricted_**
**_Funds_**
**_Funds_**
**_Funds_**
**_Funds_**
**_£_**
**_£_**
**_£_**
**_£_**
**_£_**
_140,642 30,420 171,062 120,084 47,454_
_404 - 404 94 -_
_1,760 6,564 8,324 439 2,261_
_1,385_
-_1,385 8,427 -_
_544 6,335 6,879 - 5,502_
_1,189 - 1,189 181 -_
_65 1,513 1,578 1,002 107_
_3,040 - 3,040_
_2,382 -_
_1,498 20 1,518 769 593_
_1,288 280 1,568 1,240 64_
_12,952 - 12,952 5,228 -_
_16,980 12,635 29,615 8,867 920_
_1,120 500 1,620 1,520 1,767_
_4,983 - 4,983 9,593 -_
_3,305 - 3,305 3,099 -_
_1,316 - 1,316 1,283 -_
_42,190 10,250 52,440 67,978 6,687_
_13,050 15 13,065 15,050 400_
_2,318 - 2,318 1,774 3_|
|---|---|
||**_250,029 68,532 318,561 249,010 65,758_**|
|**_4_**
**_Trustees and Employment costs_**
_Gross salaries_
_Employer N I_
_Employer pension_
_Recruitment expenses_|**_2023_**
**_2023_**
**_2023_**
**_2022_**
**_2022_**
**_Unrestricted Restricted_**
**_Total_**
**_Unrestricted Restricted_**
**_Funds_**
**_Funds_**
**_Funds_**
**_Funds_**
**_£_**
**_£_**
**_£_**
**_£_**
**_£_**
_133,830 29,088 162,918 113,507_
_45,860_
_4,358 953 5,311 4,490_
_1,228_
_2,454 379 2,833 2,087_
_366_
_- - -_
_-_
_-_|
|---|---|
||**_140,642 30,420 171,062_**_120,084 47,454_|
_There is no employee being paid in excess of £60,000 per annum._
_The average number of employees during the year was: 13 (2022: 13)_
_During the year trustee received £nil in remuneration. (2021:£nil) The total expenditure reimbursed to trustees amounted to £nil. (2022:£nil)_
_Remuneration paid to Key Management Personnel in the year £41,390_
## _**DEAF CONNECT**_
_**Page 12**_
_(A Company Limited by Guarantee)_
## _**NOTES TO THE ACCOUNTS**_
**Total Total 2023 2022** _**5 Fixed Assets Furniture Furniture & Equip & Equip Cost** 16,314 16,314 Add: additions during the year 8,341 - 24,655 16,314_ _**Depreciation** At 1 April 2021 16,053 13,671 Charge in year 3,040 2,382 At 31 March 2022 19,093 16,053_ _**Net Book Value** At 31 March 2023_ _**5,562** At 31 March 2022 261_
|**_6_**
**_Fixed Asset Investments_**
_Market Value as at 1 April 2022_
_Disposals_
_Net loss/gain on revaluation_
**_Market value as at 31 March 2023_**|**_Quoted_**
**_Quoted_**
**_Total_**
**_Unrestricted_**
**_Restricted_**
**_2023_**
**_£_**
**_£_**
**_£_**
_247,641_
_-_
_247,641_
_-_
_-_
_-_
_(8,373)_
_-_
_(8,373)_
_-_|
|---|---|
||**_239,268_**
**_-_**
**_239,268_**|
|**_2023_**|**_2023_**|**_2023_**|**_2022_**|**_2022_**|
|---|---|---|---|---|
|**_Unrestricted_**|**_Restricted_**|**_Total_**|**_UnrestrictedRestricted_**||
|**_£_**|**_£_**|**_£_**|**_£_**|**_£_**|
_**7 Debtors**_
|_Trade Debtors_
_Other Debtors_
_Pre-paid_|_36,317_
_-_
_36,317_
_87,798_
_-_
_175_
_-_
_175_
_-_
_-_
_1,160_
_-_
_1,160_
_1,160_
_-_|
|---|---|
||**_37,652_**
**_-_**
**_37,652_**
_88,958_
_-_|
|**_8_**
**_Creditors_**
_Amounts falling due within one year_
_Trade Creditors_
_Others_
_Accruals and deferred income_
_Social security and other taxation_|**_2023_**
**_2023_**
**_2023_**
**_2022_**
**_2022_**
**_Unrestricted Restricted_**
**_Total_**
**_UnrestrictedRestricted_**
**_£_**
**_£_**
**_£_**
**_£_**
**_£_**
_(2,442)_
_-_
_(2,442)_
_(5,213)_
_(254)_
_(2,349)_
_(2,603)_
_(360)_
_-_
_(1,000)_
_-_
_(1,000)_
_(1,375)_
_-_
_-_
_-_
_-_
_-_
_-_|
|---|---|
||**_(3,696)_**
**_(2,349)_**
**_(6,045)_**
**_(6,948)_**
**_-_**|
## _**DEAF CONNECT**_
## _**Page 13**_
_(A Company Limited by Guarantee)_
## _**NOTES TO THE ACCOUNTS**_
## _**9 Pensions and other post-retirement benefits**_
## _**Defined contribution plans**_
_The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £2,833 (2022:£2,453)_
|**_10_**
**_Unrestricted Reserves_**
_Unrestricted General Reserves_
_Designated - Development Fund_
_Designated - IT_
**_11_**
**_Restricted Funds_**
_Children in Need_
_NCF - Queens Institute Relief Fund_
_NCF - Wellbeing 50+_
_Big Lottery_
_Arnold Clark_
_Awards 4 All - 50+_
_NCF - Npton Federation of Disability_
_Councillor Community Fund_
_Magic Little Grant_
_NCF - Compton Fund_
_Northamptonshire Sport_
_NCF - Cecil Pettit Fund_
_The Percy Bilton Charity_
_J.A.M Helping Out_|**_Opening_**
**_Movement Movement_ Transfer**
**_Closing_**
**_Balance_**
**_In_**
**_Out_**
**Between**
**_Balance_**
**_2022_**
**Funds**
**_2023_**
**_£_**
**_£_**
**_£_**
**_£_**
**_£_**
_120,635_
_205,514_
_(255,759)_
_10,675_
_81,065_
_150,000_
_-_
_-_
_-_
_150,000_
_2,643_
_-_
_(2,643)_
_-_
_-_|
|---|---|
||**_273,278_**
**_205,514_**
**_(258,402)_**
**_10,675_**
**_231,065_**|
||**_Opening_**
**_Movement Movement_ Transfer**
**_Closing_**
**_Balance_**
**_In_**
**_Out_**
**Between**
**_Balance_**
**_2022_**
**Funds**
**_2023_**
**_£_**
**_£_**
**_£_**
**_£_**
**_£_**
_-_
_4,138_
_(3,114)_
_-_
_1,024_
_-_
_5,000_
_(5,000)_
_-_
_-_
_5,730_
_-_
_(5,730)_
-
_-_
_58,677_
_58,342_
_(32,024)_
_(11,184)_
_73,811_
_-_
_1,000_
_(1,000)_
_-_
_-_
_1,346_
_-_
_(1,855)_
_509_
_-_
_-_
_1,000_
_(1,000)_
_-_
_-_
_-_
_2,112_
_(2,112)_
_-_
_-_
_-_
_500_
_(500)_
_-_
_-_
_3,350_
_-_
_(3,350)_
_-_
_-_
_1,224_
_1,600_
_(2,824)_
_-_
_-_
_5,000_
_-_
_(5,000)_
_-_
_-_
_-_
_4,298_
_(4,298)_
_-_
_-_
_-_
_725_
_(725)_
_-_
_-_|
_**78,715 (68,532) (10,675) 74,835**_
_**75,327**_
_Children in Need - Funds are provided towards providing support to children and families NCF - Queens Institute Relief Fund - To provide support for deaf and hard of hearing people who use BSL as_ their main communication
_NCF - Wellbeing - To provide wellbeing support to 50+ British Sign Language Group_
_Big Lottery - Towards Hard of Hearing Support Services_
_Arnold Clark - Towards Interpreter fees_
_Awards 4 All 50+ - Towards activities for the 50+ Group_
_NCF - Npton Federation of Disability - Toward the deaf and hard of hearing support group Councillor Community Fund - Towards the cost of Kitchen Refurbishment_
_Magic Little Grant - Towards the cost of Kitchen Refurbishment Neighbourly - Purchase of a fridge to support the community food table and café._
_NCF - Compton Fund - Childrens Theatre Project_
_Northamptonshire Sport - To support the establishment of a new sports club_
_NCF - Cecil Pettit Fund - Towards the cost of a new kitchen for the centre_
_The Percy Bilton Charity - Towards the cost of Kitchen Refurbishment J.A.M Helping Out - Towards the cost of new blinds_
## _**DEAF CONNECT**_
## _**Page 14**_
_(A Company Limited by Guarantee)_
## _**NOTES TO THE ACCOUNTS**_
|**_12_**
**_Comparative Funds:_**
**_Comparative Unrestricted Reserves_**
_Unrestricted General Reserves_
_Designated - Development Fund_
_Designated - IT_|**_Opening_**
**_Movement Movement_ Transfer**
**_Closing_**
**_Balance_**
**_In_**
**_Out_**
**Between**
**_Balance_**
**_2021_**
**Funds**
**_2022_**
**_£_**
**_£_**
**_£_**
**_£_**
**_£_**
_150,311_
_246,936_
_(273,862)_
_(2,750)_
_120,635_
_150,000_
_-_
_-_
_-_
_150,000_
_2,643_
_-_
_-_
_-_
_2,643_|
|---|---|
||**_302,954_**
**_246,936_**
**_(273,862)_**
**_(2,750)_**
**_273,278_**|
||**_Opening_**|**_Movement _**|**_Movement_ **|**Transfer**|**_Closing_**|
|---|---|---|---|---|---|
|**_Comparative Restricted Funds_**|**_Balance_**|**_In_**|**_Out_**|**Between**|**_Balance_**|
||**_2021_**|||**Funds**|**_2022_**|
||**_£_**|**_£_**|**_£_**|**_£_**|**_£_**|
|_Children in Need_|_3,135_|_-_|_(4,891)_|_1,756_|_-_|
|_ESF Job Club_|_-_|_889_|_(889)_|_-_|_-_|
|_NCF - Wellbeing 50+_|_12,528_|_-_|_(6,798)_|-|_5,730_|
|_Big Lottery_|_45,919_|_39,862_|_(27,104)_|_-_|_58,677_|
|_NCF - Winter Wellbeing Fund_|_-_|_5,000_|_(5,000)_|_-_|_-_|
|_Awards 4 All - 50+_|_1,759_|_-_|_(413)_|_-_|_1,346_|
|_Hagerty_|_500_|_-_|_(500)_|_-_|_-_|
|_Hans Rausing_|_-_|_14,513_|_(15,507)_|_994_|_-_|
|_Neighbourly_|_-_|_400_|_(400)_|_-_|_-_|
|_NCF - Compton Fund_|_-_|_4,950_|_(1,600)_|_-_|_3,350_|
|_Northamptonshire Sport_|_-_|_1,600_|_(376)_|_-_|_1,224_|
|_NCF - Cecil Pettit Fund_|_-_|_5,000_|_-_|_-_|_5,000_|
|_Happy Days Childrens Charity_|_-_|_1,131_|_(1,131)_|_-_|_-_|
_Berkdale Trust_
|_-_|_1,150_|_(1,150)_|_-_|_-_|
|---|---|---|---|---|
|**_63,841_**|**_74,495_**|**_(65,759)_**|**_2,750_**|**_75,327_**|
_Children in Need - Funds are provided towards providing support to children and families ESF Job Club - To provide support to unemployed or economically inactive particitpants to overcome barriers to move into, or closer to, paid employment._
_NCF - Wellbeing - To provide wellbeing support to 50+ British Sign Language Group Big Lottery - Towards Hard of Hearing Support Services_
_NCF - Winter Wellbeing Fund - Towards reducing social isolation and improve mental health & wellbeing Awards 4 All 50+ - Towards activities for the 50+ Group_
_Hagerty - Towards Painting & Decorating the centre_
_Lottery Community Fund - Towards supporting the organisations core costs during the COVID 19 Pandemic Hans Rausing - Towards the cost of Childrens services and interpreters during COVID 19 Neighbourly - Purchase of a fridge to support the community food table and café. NCF - Compton Fund - Childrens Theatre Project_
_Northamptonshire Sport - To support the establishment of a new sports club NCF - Cecil Pettit Fund - Towards the cost of a new kitchen for the centre_
_Happy Days Childrens Charity - Day trip to Alton Towers for youth service users Berkdale Trust - Towards the cost of teaching families of deaf chldren BSL_
## _**DEAF CONNECT**_
## _**Page 15**_
_(A Company Limited by Guarantee)_
## _**NOTES TO THE ACCOUNTS**_
## _**13 Operating lease commitments**_
_Financial commitments under no-cancellable operating leases will result in the following payments falling due in the next financial year._
|_in the next financial year._|||
|---|---|---|
||**_2023_**|**_2022_**|
||**_£_**|**_£_**|
|_Land and buildings:_|||
|_Not later than 1 year_|_240_|_240_|
|_Later than 1 year and not later than 5 years_|_960_|_960_|
|_Later than 5 years_|_4,320_|_4,320_|
## _**14 Ultimate Controlling Party**_
_The charitable company is under the ultimate control of its trustees, who are also the directors, and whose names are shown at the front of the financial statements._