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2025-03-31-accounts

DEAFNESS RESOURCE CENTRE LIMITED (LIMITED BY GUARANTEE)

TRUSTEES’ REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2025

Company No: 06807282 Charity No: 1128148

DEAFNESS RESOURCE CENTRE LIMITED (LIMITED BY GUARANTEE)

CONTENTS

PAGE Annual Report of the Board of Trustees 1 - 16 Independent Examiners’ Report Statement Of Financial Activities Balance Sheet Cash Flow Statement 20 Notes to the Accounts 21 - 30

DEAFNESS RESOURCE CENTRE LIMITED (LIMITED BY GUARANTEE) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

The trustees are pleased to present their report together with the financial statements of the charity for the year ended 31 March 2025.

Reference and Administrative Details

Charity number: 1128148 Company number: 06807282

Chief Executive: Ms H Fitzgerald

Registered Office

32-40 Dentons Green Lane St Helens Merseyside WA10 2QB

Solicitors

Independent Examiner Solicitors Mr Steven Yates Barrow & Cook Solicitors Limited Livesey Spottiswood Victoria Square Chartered Accountants St Helens 17 George Street Merseyside St Helens WA10 1HQ Merseyside WA10 1DB

Directors & Trustees

The directors of the charitable company (the charity) who are also its trustees for the purpose of charity law and throughout this report are collectively referred to as the trustees.

The trustees serving during the year and since the year end were as follows:

Mr P Steele – Chair (resigned 16 July 2024) Mrs J Yates – Chair Mrs K Sheridan – Treasurer Mrs P Callaghan Mr G Evans - Secretary Mr B Hardiman Mr J Whalley (appointed 20 May 2025)

Co-Opted

Cllr L Clark

In accordance with the constitution, at the Annual General Meeting all of the trustees retire and, being eligible, offer themselves for re-election.

1

DEAFNESS RESOURCE CENTRE LIMITED (LIMITED BY GUARANTEE) REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31 MARCH 2025

Structure, Governance and Management

Governing document

The company is governed by its Memorandum and Articles of Association.

The company is limited by guarantee and has no share capital. Under the terms of the Memorandum every member of the company undertakes to contribute to the assets of the company, in the event of it being wound up while they are a member, or within one year after they cease to be a member, for payment of debts and liabilities of the company contracted before they cease to be a member, and of the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributors amongst themselves such amount as may be required not exceeding £10.

Appointment of trustees

The trustees who have served during the year are set out on page 1. The trustees are elected by members of the company.

Trustee selection and development policy

The charity recruits’ trustees and co-opted members onto the board who can provide leadership, vision and direction to sustain and develop the charity, and support the achievement of its objectives based on their skills, experience and knowledge. We actively seek to achieve an equal representation of D/deaf and hearing members in line with our memorandum and articles of association. Nominations are made in writing and must be countersigned by an existing management committee member. The nomination is considered at the next committee meeting. If selected, the nominated person receives an induction pack containing the charity’s Memorandum and Articles of Association, a role description and additional duties of officers and the latest annual report and accounts and business plan. Potential trustees are invited to observe at a management meeting prior to agreeing to become a trustee.

We actively follow Charity Commission guidelines on effective trusteeship, trustees are offered training appropriate to their role and undertake mandatory Safeguarding training.

Organisation

The board of trustees administer the charity. A Chief Executive is appointed by the trustees to manage the day-to-day operations of the charity. To facilitate effective operations, the Chief Executive has delegated authority, within terms of delegation approved by the trustees, for operational matters.

Key Management Personnel

The Chief Executive is regarded as key management personnel within the current structure of the charity.

Risk Management

The trustees consider the major strategic, business and operational risks that the charity faces each year when considering budgets and business plans. Systems have been developed to monitor and control these risks to mitigate any impact that they may have in the future.

Objectives and Activities

The objectives for which the Society is established are:-

For the relief of deaf, deafened, hard of hearing, deaf-blind people (beneficiaries) living primarily in the St Helens Borough and other areas of the UK (area of benefit) in such charitable ways as the trustees shall deem appropriate.

2

DEAFNESS RESOURCE CENTRE LIMITED (LIMITED BY GUARANTEE) REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31 MARCH 2025

Mission

To Challenge inequalities, advocate best practice and enable greater participation.

Vision

To create a community in which D/deaf adults, young people and children can communicate, and live independent and fulfilling lives.

Core Values Respect - for each other, clients and partners Fairness - in attitude, approach and delivery Accountability - to all stakeholders Quality - underpinning all we do

Diversity Statement

The Deafness Resource Centre embraces diversity. We recognise that everyone is individual and has a right to be treated fairly. We will uphold this ethos and actively pursue equity in our service delivery, employment and recruitment processes and through our work with external partners.

Understanding and Reporting on Public Benefit

The Trustees of the Deafness Resource Centre Limited are fully aware of and understand the requirement to report on the charity’s activities in relation to Public Benefit, as set out in the Charity Commission’s guidance. The trustees have paid due regard to the guidance when managing the activities of the charity and in reporting on its activities in this annual report.

Welcome From The Chair

It gives me great pleasure to present the 16th Annual Report and Accounts of the Deafness Resource Centre Limited. This report highlights the vital work of the charity and the impact it has on our clients; their stories bring to life both the challenges faced, and the difference made when the right support and interventions are provided.

It is encouraging to see an increasing number of organisations and agencies accessing Deaf Awareness and British Sign Language courses, thereby improving accessibility and fostering greater social awareness of the needs of the D/deaf community.

Over the past year, we have achieved—and in many areas exceeded—the targets and objectives set at the outset. This success is the result of the dedication and hard work of our staff and volunteers, who consistently go above and beyond to ensure the best possible outcomes for individuals and families.

Throughout this report you will also find examples of the strong partnerships and collaborations we have established to further our mission of identifying and meeting the needs of D/deaf people across the Greater Merseyside Region. These partnerships illustrate the importance of maximising opportunities as they arise, sharing resources, and working collectively to create greater impact and influence.

The Trustees recognised the potential risks posed by the conclusion of the National Lottery Community Grant and put in place strategies to manage these challenges, with a clear priority on retaining staff and ensuring the continued delivery of essential services. The award of a further five years of Lottery funding represents a significant achievement and a much-needed boost for everyone connected with the charity.

3

DEAFNESS RESOURCE CENTRE LIMITED (LIMITED BY GUARANTEE) REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31 MARCH 2025

The coming year will bring new challenges with the retirement of our Chief Officer, who has provided outstanding leadership to the charity for 21 years. I look forward to working closely with the Trustees and with Helen as we begin a new chapter, embracing the opportunities this transition will bring.

Finally, I would like to thank all our stakeholders for their continued support and contribution to what has been a very successful year.

Janet Yates

Chief Executive Officer’s Report

This has certainly been a year of two halves. The start of the year brought financial challenges and a great deal of uncertainty, as a major grant came to an end. In response, the trustees implemented a range of strategies—including redundancies and use of reserves—to manage the situation.

It was therefore with great relief and celebration when, in December, we were awarded a further five years of funding from the National Lottery Community Fund. This transformative support changed our financial landscape, securing the continued delivery of vital services for D/deaf children, young people, and families. It was not just a financial lifeline, but a powerful endorsement of the value and impact of our work.

Alongside grant funding, we have continued to diversify and strengthen our income streams. Demand for Deaf Awareness and BSL-accredited training has grown, and together with the Communication Service, room hire, and Direct Payments, these have helped generate unrestricted income to support our core costs. We were also humbled to receive two legacy donations—gifts that offer unexpected opportunities for the charities fortunate enough to receive them. Combined with funds raised as the mayor’s chosen charity, these legacies enabled much-needed refurbishments, including upgrades to our lounge, training room, and reception area.

A key priority this year has been developing the charity’s governance structure and preparing for the planned retirement of the Chief Officer. We have made strong progress, including the election of new officers to the management committee (Chair, Treasurer, and Secretary), and the appointment of a new trustee. Succession planning is well underway, with an interim structure now in place, including the introduction of a Deputy Chief Officer role.

Despite the challenges, the past year has delivered countless rewarding and exciting successes that far outweigh the obstacles we faced in achieving them. None of this would be possible without the strength and resilience of our partnerships, built on shared values and a deep commitment to achieving the best possible outcomes for our clients. We remain active contributors to local strategic partnerships and voluntary sector networks, ensuring that D/deaf voices are heard in the planning and delivery of local services and in addressing broader social challenges in our communities.

On a personal note, this is my last annual report. Each report has reflected the strength and spirit of this remarkable charity, and I feel deeply proud and privileged to have been part of it for so many years. I look forward to future updates as the charity continues to grow and achieve even greater success.

My heartfelt thanks to our incredible staff team for their continued drive and commitment. Thanks also to the Chair and the management committee for their unwavering support over the past year.

Helen Fitzgerald

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DEAFNESS RESOURCE CENTRE LIMITED (LIMITED BY GUARANTEE) REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31 MARCH 2025

Treasurer’s Report

This year, our financial position has remained positive, thanks to a diverse range of income streams. We are particularly proud to have been recognised and awarded with a grant from the Lottery Community Fund which exceeded our expectations and confirms our beliefs that what we do really does make a positive difference in the lives of children, young people and families.

Expenditure has been aligned with our organisational strategy, prioritising frontline services, staff development, and building maintenance. Donations and a substantial legacy enabled us to carry out a much-needed renovation of the building, which is now complete, has given the centre a new lease of life and should attract additional room hire income.

As with many organisations, the year ahead brings challenges: increasing competition for grants, potential funding changes, planned staff changes, and evolving service demands. However, our robust financial management, the resilience of our team, and the continued support of our partners position us well for the future.

There is scope to involve local businesses in our service provision, as we are capable of offering a package which helps them to meet their social values and corporate social responsibility. This is something we are keen to explore over the next 12 months.

We will continue to focus on maximising a variety of income streams, maintaining the best staff, building partnerships, and sustaining our rigorous financial procedures. Our commitment is to ensure that every pound is used effectively to support our mission to empower individuals with deafness and hearing loss to live fulfilling and independent lives.

Recognition should go to the Board of Trustees, our dedicated staff, volunteers, partners, and supporters, as we move forward into another year.

Katy Sheridan

Achievements and Performance

The charity has a number of strategic aims against which performance is measured, as follows:

1. To deliver high quality services that empower, enable and support the D/deaf community

Equipment Service

The equipment service covers St Helens, Halton and Knowsley (fitting only). We have undertaken a total of 815 assessments and repairs both in the home and at the DRC bases.

----- Start of picture text -----
St Helens Equipment Halton Equipment Assessments
Assessments
111
18 177
86
7
246 60
Home Assessment Centre Assessment Home Assessment Centre Assessment
Drop In Drop In/phone Reviewsrepairs
----- End of picture text -----

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DEAFNESS RESOURCE CENTRE LIMITED (LIMITED BY GUARANTEE) REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31 MARCH 2025

894 pieces of equipment have been issued including doorbells, loops, smoke alarms, personal listeners and alarm clocks. Staff are working with suppliers to introduce more Bluetooth technology to meet the changing needs of clients.

Client Experience

Mrs S of Runcorn has two blue tooth hearing aids, but she was still feeling very lonely, isolated and frustrated as she couldn’t hear conversation in a small group or if there was just a minimal amount of background noise. She had been reluctant to come to us as she didn’t believe anything could be done to help her. Her cousin persuaded her to come and see if we could help.

I advised that there is equipment available that can connect directly to her hearing aids that will enable her to hear conversation more clearly, even when there is background noise.

I set up the Oticon connect clip microphone and her re action was over whelming. She became

extremely emotional and said “I can hear you, it’s so clear!! I’m ecstatic, it’s like Christmas!! The difference is huge; I’m struggling to explain the difference this will make’ it is honestly life changing for me. This equipment and the staff here are amazing. Everyone who has difficulty with their hearing loss should know about you! thank you so much”

Communication Service

The Communication Service continues to provide qualified Interpreters, working across diverse sectors, facilitating effective communication between deaf and hearing people. We are proud to offer a professional, high-quality service that is flexible, responsive and accessible.

“Support from DRC interpreting services means that I understand my health condition and can be confident with what I need to do to stay well”

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DEAFNESS RESOURCE CENTRE LIMITED (LIMITED BY GUARANTEE) REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31 MARCH 2025

Advocacy Service

The service offers specialist 1:1 support for adults, children and families to uphold their rights, and to have a voice when dealing with issues that impact on their daily lives.

Total Interventions: 227

Client Experience

The X family have faced numerous challenges over the past few years, suffering a bereavement of a close relative, relocation to a different area, and being put into temporary accommodation in a hotel.

The Deafness Resource Centre have been supporting the family for many years as one of the children (Y) is profoundly deaf. The family have been accessing Family Sign, a free course delivered to the whole family so they can learn British Sign Language, the chosen first language for Y. Staff have supported the family with housing applications, making sure the family are in receipt of the right benefits and more recently working with the children around their emotions and behaviour.

Mum tells us

“Staff are always there to support; they help me find solutions to problems. During our most challenging times the Deafness Resource Centre have been right at the centre of my support network. When I am visited by staff or attend the centre, I always leave feeling like I can tackle the next issue, they make me feel like I can conquer anything. As a single parent I’m not sure I would cope without them”.

Advocacy Impact

Impact assessments measure the improvement made against key indicators, as a result of the intervention

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DEAFNESS RESOURCE CENTRE LIMITED (LIMITED BY GUARANTEE) REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31 MARCH 2025

Children, Young People and Families

Funded through the Lottery Community Fund, the ICan initiative is in the last year of a 5-year grant, enabling the team to provide a range of services and support for children and families living with deafness and hearing loss.

Working across the Greater Merseyside Region the service has received 117 new referrals in this year.

All the targets set out for 24 – 25 have been met, the children and family team have exceeded and, in some areas, doubling the target that was set. Looking back over the past 12 months it is encouraging to see that referrals

for support are consistent with most of them coming from the local authorities’ sensory teams. We continue to build positive partnerships and promote the children and family offer across the Greater Merseyside region.

Family Sign

Delivered in the home to introduce basic BSL to the family unit.

“We wanted to learn sign language to be ahead of our daughter who is deaf so we can teach and support her. The sessions have made such a difference. The Tutor has-been amazing. So helpful and really easy to learn from! We've really enjoyed our lessons with them and really enjoyed learning family sign. Thank you for offering this service, it really makes a difference!”.

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DEAFNESS RESOURCE CENTRE LIMITED (LIMITED BY GUARANTEE) REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31 MARCH 2025

ICAN Sign

Group sessions aimed at children to introduce them to basic BSL in a fun and interactive way.

Basic BSL

A six week introduction to BSL course for adults. Delivered to School staff, community groups and care homes – 67 sessions

“Really enjoyed the course, the tutor and style of teaching were Excellent, delivered with enthusiasm and fun”

Direct Payments

Supporting individuals on a 1:1 basis, to become more independent, learn new skills and enjoy new experiences, Direct Payments are made via Local Authorities.

We have 8 active partnerships through St Helens Council and Halton Council.

“I have been supported by Darren, it’s fantastic I have learned lots of new things like new activities, how to travel on the bus and train, since I’ve been supported my behaviour has improved a lot, I feel happy”. Josh

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DEAFNESS RESOURCE CENTRE LIMITED (LIMITED BY GUARANTEE) REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31 MARCH 2025

2. Create greater opportunities for the D/deaf community to access peer support and community involvement

Children, Young People and Family’s Engagement

Youth Residential Feedback

“Like it here, different to last year. Favorite activity was the Night Line in the dark! Would like to volunteer when older” Sam

“Lots of different activities favorite high swing and Night Goggles – nearly fell over! It was fun!” Lucy

“Like it here, like climbing and swing, food is good” Alex

“Like playing with friends” JJC

“The cooking session was good, I cooked steak by myself and cut up potatoes to make wedges, I loved it”.

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DEAFNESS RESOURCE CENTRE LIMITED (LIMITED BY GUARANTEE) REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31 MARCH 2025

Halton Deaf Club

Through successful partnership working, an identified need was addressed with the launch of a new social group for D/deaf people in Halton. The group meets every two weeks on a Tuesday

Tinnitus Groups

Tinnitus support groups meet monthly in St Helens and Halton. They provided vital peer support and information on managing the condition as well as enjoying each other’s company!

Client Experience

“I became aware of a loud high-pitched ringing in my right ear. I started to feel panic. I was referred by my GP to ENT but had to wait for months for an appointment. At my fist appointment, they checked my ears, and they were normal, they then referred me for an MRI. I didn’t hear anything for several months. The results came back as normal.

I heard about the Tinnitus Support Group from a poster in my GPs Surgery, I called them, and they said that I could come to the next meeting, they helped me with coping strategies. It was so nice to talk to people who knew exactly what I was going through. wish that I knew about this earlier as I would have attended the group from the moment my tinnitus had started.

It took nearly two years for me to come to terms with my tinnitus and manage it better. Now I manage it much better with the help of the group. I would recommend anyone living with Tinnitus to contact the Tinnitus Support Group in St Helens as has really helped me”.

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DEAFNESS RESOURCE CENTRE LIMITED (LIMITED BY GUARANTEE) REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31 MARCH 2025

Hard of Hearing Support Groups

Meeting monthly, the groups offer peer support and social interaction for people with hearing loss, there are two groups one in Widnes and one in Runcorn.

3. Facilitate a better knowledge and understanding of deafness and hearing loss within the community and service provision.

Deaf Awareness Training (DAT)

“I feel I will be more confident when greeting deaf patients and have more of an understanding of their needs”

Alder Hey Nurse

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DEAFNESS RESOURCE CENTRE LIMITED (LIMITED BY GUARANTEE) REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31 MARCH 2025

British Sign Language – Accredited Courses

Video Translations

12 videos produced for agencies to provide information in BSL format – Catalyst Museum – St Helens Council – Halton Council – WonderArts

Outreach

The team have undertaken 61 outreach activities across Halton and St Helens with a further 49 drop-in sessions at MSDP and Prescot Town Hall, supporting Knowsley D/deaf residents.

13

DEAFNESS RESOURCE CENTRE LIMITED (LIMITED BY GUARANTEE) REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31 MARCH 2025

4. Create a stronger charity to better champion and meet the needs of the D/deaf community.

Governance

The Management Committee elected new Officers and welcomed a new trustee, to strengthen the governance structure. (see page 6 for detail).

During this year the following actions have been taken:

----- Start of picture text -----
Management Committee Members
----- End of picture text -----

Staff Development

Funding

14

DEAFNESS RESOURCE CENTRE LIMITED (LIMITED BY GUARANTEE) REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31 MARCH 2025

Financial Review

Income for the year has shown an increase of £70,757 on the previous year, up from £565,468 to £636,225 in the current year. Of this increase, £5,357 relates to an increase in voluntary income, mainly due to an increase in legacies received in the year with the remaining increase almost entirely relating to income for charitable activities.

Expenditure for the year has seen an increase of £70,008, up from £518,856 in the previous year to £588,864 in the current year. This increase is due to salary increases plus the delivery of additional services.

The trustees report a surplus of £47,361 (2024 - £46,612) on its unrestricted and restricted funds.

As part of its ongoing development the charity continues to be supported by local and national partners who provide a significant part of its funding.

Investment Powers and Policy

Under the constitution, the charity has the power to invest in any way the trustees wish.

The trustees, having regard to the liquidity requirements of operating the charity and to the reserves policy have operated a policy of keeping available funds in an interest bearing account and seek to achieve a rate of interest which matches or exceeds inflation as measured by the retail prices index.

Reserves Policy

The Trustees have reviewed the Charity’s need for reserves in line with guidance issued by the Charity Commission. The Trustees agree to the aim of holding at least three months’ running costs in free reserves on the understanding that the charity’s funding is not certain and to ensure that the charity can run effectively and continue to meet the needs of its beneficiaries.

were designated funds, £181,493 were unrestricted funds held in fixed assets and £271,248 were entirely unrestricted funds which equates to approximately six months running costs.

Accountability

The charity must comply with legislation and regulation in many areas of its work, including Data Protection, Employment, Income Tax, National Insurance, Health and Safety, Equality & Diversity, Safeguarding, Charity Commission and Companies House.

Annual Accounts

In accordance with Section 47 of the Charities Act 1993, copies of the Trustee’s Report and a full set of annual accounts are available from the Deafness Resource Centre’s registered office.

A copy of the full memorandum and articles of association is also available from the registered office.

Plans for Future Periods

15

DEAFNESS RESOURCE CENTRE LIMITED (LIMITED BY GUARANTEE) REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31 MARCH 2025

Trustees Responsibility Statement

The trustees (who are also the directors of Deafness Resource Centre Limited for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law 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 charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company 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 charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Independent Examiners

A motion proposing the re-appointment of Steven Yates of Livesey Spottiswood as Independent Examiner of the charity will be proposed at the Annual General Meeting.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 16 September 2025 and signed on its behalf by:

Mrs J Yates CHAIR

16

INDEPENDENT EXAMINER’S REPORT TO THE BOARD OF DIRECTORS OF DEAFNESS RESOURCE CENTRE LIMITED

Independent examiner’s report to the trustees of Deafness Resource Centre Limited (‘the company’)

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

Since your charity’s gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of the Association of Chartered Certified Accountants which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act

  4. other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  5. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concern and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Mr Steven Yates Association of Chartered Certified Accountants Livesey Spottiswood Ltd 17 George Street St Helens Merseyside WA10 1DB

Date:

17

DEAFNESS RESOURCE CENTRE LIMITED (LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted Restricted
Funds
Funds
Note
£
£
Income
Donations and Legacies
3
27,473
-
Charitable Activities
4
470,594
124,877
Other Activities
5
11,593
-
Investments
6
1,688
-
Total Income
511,348
124,877
Expenditure
Raising Funds
7
38,273
-
Charitable Activities
8457,318
93,273
Total Expenditure
495,591
93,273
Net income for the year
15,757
31,604
Transfers between funds
37,057
(37,057)
Net Movement in funds
52,814
(5,453)
Reconciliation of Funds
Fund balances brought forward at 1 April 2024
459,927
25,215
Fund balances carried forward at 31 March 2025
512,741
19,762		 2025
Total

£
27,473
595,471
11,593
1,688
636,225
38,273
550,591
588,864
47,361
-
47,361
485,142
532,503		 2024
Total
£
22,116
527,047
15,339
966
565,468
36,336
482,520
518,856
46,612
-
46,612
438,530
485,142

The notes on pages 21 to 30 form part of these accounts.

18

Company No.06807282

DEAFNESS RESOURCE CENTRE LIMITED (LIMITED BY GUARANTEE) BALANCE SHEET AS AT 31 MARCH 2025

Notes
Fixed Assets
Tangible fixed assets
11
Current Assets
Debtors
12
Cash at bank and in hand
Creditors: Amounts Falling
Due Within One Year
13
Net Current Assets

Net Assets
14
Funds
Designated Funds
15
Unrestricted funds held in fixed assets
15
Unrestricted funds
15
Restricted funds
16		 2025
£
£
181,493
66,742
355,118
421,860
(70,850)
351,010
532,503
60,000
181,493
271,248
19,762
532,503		 2024
£
£
181,493
39,746
285,449
325,195
(21,546)
303,649
485,142
140,000
181,493
138,434
25,215
485,142

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025. The members have not required the charitable company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibility for:

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies.

The financial statements were approved by the Board of Trustees on 16 September 2025 and were signed on its behalf by:-

TRUSTEE: Mrs J Yates

TRUSTEE: Mrs K Sheridan

The notes on pages 21 to 30 form part of these accounts.

19

DEAFNESS RESOURCE CENTRE LIMITED (LIMITED BY GUARANTEE)

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2025

2025
Note
£
Cash Flow from operating activities:
Cash generated from operations
1
67,981
Cash Flow from investing activities:
Interest received
1,688
Cash Flow from financing activities:
Loan repayments
-
Change in cash and cash equivalents
In the reporting period
69,669
Cash and cash equivalents at 1 April 2024
285,449
Cash and cash equivalents at 31 March 2025
355,118
Note 1
Reconciliation of net income/(expenditure) to net cash flow from operating activities
2025
£
Net income for the reporting period
(as per the statement of financial
Activities)
47,361
Adjustments for:
Depreciation charges
-
Investment income
(1,688)
(Increase)/Decrease in debtors
(26,996)
Increase/(Decrease) in creditors
49,304
Net cash provided by operating activities
67,981		 2024
£
54,966
966
-
55,932
229,517
285,449
2024
£
46,612
6,483
(966)
5,000
(2,163)
54,966

20

DEAFNESS RESOURCE CENTRE LIMITED (LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

1 Statutory Information

Deafness Resource Centre Limited is a charitable company, limited by guarantee and has no share capital and is registered in England and Wales. The company’s registered number and registered office address can be found in the Report of the Trustees.

The presentation currency of the financial statements is in the Pound Sterling (£).

2 Accounting Policies

Basis of Preparing the financial statements

The financial statements have been prepared in accordance with 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 issued in October 2019 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities Act 2011 and the Companies Act 2006.

The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policies.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Donations, Legacies and Grants

These are included in the Statement of Financial Activities (SOFA) when:

Grants Receivable

Grants for immediate expenditure are accounted for when they become receivable. Grants received for specific purposes are treated as restricted funds. Grants restricted to future accounting periods are deferred and recognised in those periods.

Investment Income

Investment income is accounted for when received.

Allocation Of Costs

Costs are allocated according to the nature of the cost. Where items involve more than one category they are apportioned between the categories according to the nature of the cost. Detailed analysis of the allocation of costs is given in notes 7 and 8 of the accounts.

Taxation

The charity is exempt from corporation tax on its charitable activities.

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DEAFNESS RESOURCE CENTRE LIMITED (LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31 MARCH 2025

Tangible Fixed Assets and Depreciation

Fixed assets for charity use are capitalised at cost, where acquired, or market value as determined by the trustees where donated.

Depreciation is calculated to write off the cost or valuation of fixed assets, less their residual value, over their expected useful lives on the following bases:

Buildings - not depreciated Fixtures and Fittings - 5 and 10 year straight line Computer equipment - 3 year straight line

The buildings are not being depreciated as the amount of depreciation is not considered to have a material effect on the financial statements.

Debtors/Creditors

Both Debtors and Creditors are included in the financial statements at transaction price.

Leased Assets

Rentals payable under operating leases are charged against profits on a straight-line basis over the periods of the leases. Assets acquired under hire purchase contracts and finance leases are capitalised as tangible fixed assets and depreciated in accordance with the accounting policy on depreciation; the related obligations, net of finance costs allocated to future periods, are included in creditors. Finance costs are charged against profits on a straight-line basis over the periods of the contracts.

Pension Costs

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

Fund Accounting

Funds held by the charity are either:

Unrestricted general funds – these are funds which can be used in accordance with the charitable objects at the discretion of the trustees.

Designated funds – these are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds – these are funds that 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.

Going Concern

The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern

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DEAFNESS RESOURCE CENTRE LIMITED (LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted Restricted 2025 2024
3 Income from Donations and Legacies Funds
Funds
Total
Total
£
£
£
Donations 3,427 - 3,427 7,026
Legacies 24,046 - 24,046 15,090
27,473 - 27,473 22,116
The income in 2024 was £22,116, which was all unrestricted.
Unrestricted Restricted 2025 2024
Funds
Funds
Total
Total
£ £ £ £
4 Charitable Activities
Grants received 134,114 124,877 258,991 260,139
Interpreting fees 154,467 - 154,467 156,727
Training fees 56,395 - 56,395 35,945
Access to work funding 52,204 - 52,204 36,028
Equipment installation 8,808 - 8,808 7,371
Development work – Knowsley 10,206 - 10,206 10,291
Equipment registration fees 4,095 - 4,095 3,805
Individual support 48,514 - 48,514 13,599
Third party equipment assessments - - - 1,243
Contributions to events and activities 1,791 - 1,791 1,899
470,594 124,877 595,471 527,047
The income from charitable activities in 2024 was £527,047, of which £408,831 was unrestricted
and £118,216 was restricted.
Unrestricted Restricted 2025 2024
Funds
Funds
Total
Total
£ £ £ £
5 Other Activities
Hire of Hall, Lounge and Training Suite 9,311 - 9,311 10,673
Scottish & Southern Business Support Fund - - - 2,000
Other sundry income 2,282 - 2,282 2,666
11,593 - 11,593 15,339

The income in 2024 was all unrestricted.

23

DEAFNESS RESOURCE CENTRE LIMITED (LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
Restricted
Funds
Funds
£
£
6
Investments
Bank interest
1,688
-
The income in 2024 was all unrestricted.
Unrestricted
Restricted
Funds
Funds
£
£
7
Raising Funds
Wages and salaries
27,115
-
Pension costs
1,098
-
Social security costs
1,854
-
Repairs and maintenance
4,178
-
Equipment hire
184
-
Ground rent and water rates
1,006
-
Heat and light
1,126
-
Insurance
487
-
Printing, stationery and advertising
301
-
Telephone
630
-
Sundry expenses
-
-
Other fundraising costs
294
-
Depreciation
-
-

38,273
-		 2025
Total
£
1,688
2025
Total
£
27,115
1,098
1,854
4,178
184
1,006
1,126
487
301
630
-
294
-
38,273

The expenses in 2024 were all unrestricted.

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DEAFNESS RESOURCE CENTRE LIMITED (LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
Restricted
8
Charitable Activities
Funds
Funds
£
£

Wages and salaries
160,419
81,632
Pension costs
7,436
579
Social security costs
12,839
1,023
Interpreting costs
122,964
945
Access to Work costs
37,959
-
Individual support
8,580
-
Equipment installation
3,510
-
Training delivery
6,118
-
Car mileage and subsistence
3,830
3,355
Repairs and maintenance
37,613
-
Equipment hire
1,657
-
Ground rent and water rates
9,050
-
Heat and light
10,133
-
Insurance
4,384
-
Youth project and activities
1,383
3,465
Printing, stationery and advertising
999
1,712
Telephone
5,674
-
Sundry expenses
3,854
546
Licences, subscriptions and donations
4,109
16
Depreciation
-
-
Bank charges
45
-
Staff training
1,586
-
Professional fees
781
-

Governance costs (Note 9)
12,395
-
457,318
93,273		 2025
Total
£
242,051
8,015
13,862
123,909
37,959
8,580
3,510
6,118
7,185
37,613
1,657
9,050
10,133
4,384
4,848
2,711
5,674
4,400
4,125
-
45
1,586
781
12,395
550,591		 2024
Total
£
217,594
7,205
11,581
118,697
23,589
1,297
4,280
4,673
5,668
23,584
2,426
3,607
7,517
5,201
6,114
4,387
3,980
1,700
4,253
5,835
45
3,159
2,910
13,218
482,520

The expenses for charitable activities in 2024 were £482,520 of which £376,537 was unrestricted and £105,983 was restricted.

9 Governance Costs

Unrestricted
Restricted
Funds
Funds
£
£
Wages and salaries
6,998
-
Pension costs
350
-
Social security costs
547
-
Accountancy – Independent Exam
2,075
-
Accountancy – Other services
2,425
-

Professional fees
-
-
Sundry expenses
-
-
12,395
-		 2025
Total
£
6,998
350
547
2,075
2,425
-
-
12,395		 2024
Total
£
6,794
340
504
1,975
3,098
13
494
13,218

The expenses in 2024 were all unrestricted.

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DEAFNESS RESOURCE CENTRE LIMITED (LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31 MARCH 2025

10 Staff Costs

Staff Costs
2025 2024
£ £
Wages and salaries 276,164 250,678
Social security costs 16,262 13,780
Pension costs 9,463 8,609
301,889 273,067
The
average
number		 of employees of the charitable company
analysed
by
function was:-
Raising funds 2 2
Charitable activities 14 10
Governance costs 1 1
17 13

No employee earned £60,000 per annum or more. No Trustees received remuneration for services provided to the charity.

There were no other transactions in respect of trustees, no trustees received remuneration, benefit or reimbursement of travelling or other expenses.

The total remuneration paid in respect of the charity’s key management personnel was £40,141 (2024 - £38,972).

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DEAFNESS RESOURCE CENTRE LIMITED (LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31 MARCH 2025

11 Tangible Fixed Assets Freehold
Land & Fixtures &
Computer
Buildings
Fittings
Equipment
Total
Cost
£
£
£
£
At 1 April 2024
181,493
157,270
41,922
380,685
At 31 March 2025
181,493
157,270
41,922
380,685
Depreciation
At 1 April 2024
-
157,270
41,922
199,192
Charge for the year
-
-
-
-
At 31 March 2025
-
157,270
41,922
199,192
Net Book Values
At 31 March 2025
181,493
-
-
181,493
At 31 March 2024
181,493
-
-
181,493
The assets of the charity are used for the furtherance of the charity's objectives and also for the
generation of income.
12
Debtors
Trade debtors
Prepayments
13
Creditors: Amounts Falling Due
Within One Year
Trade creditors
Accruals and deferred income
Taxation and social security
Other creditors		 2025
£
63,936
2,806
66,742
2025
£
34,375
31,354
4,621
500
70,850		 2024
£
36,935
2,811
39,746
2024
£
8,194
8,999
4,049
304
21,546

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DEAFNESS RESOURCE CENTRE LIMITED (LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31 MARCH 2025

14
Analysis Of Net Assets By Fund
Unrestricted Restricted
Funds
Funds
£
£
Fixed assets
181,493
-
Current assets
402,098
19,762
Liabilities: Amounts falling due within one year(70,850)
-
512,741
19,762		 2025
Total
£
181,493
421,860
(70,850)
532,503		 2024
Total
£
181,493
325,195
(21,546)
485,142

15 Unrestricted Funds

Unrestricted Total
Designated Funds Held In Unrestricted Unrestricted
Funds Fixed Assets Funds Funds
£ £ £ £
Balance brought forward 140,000 181,493 138,434 459,927
Movement in Funds in the year - - 52,814 52,814
Funds released in the year (80,000) - 80,000 -
Balance carried forward 60,000 181,493 271,248 512,741

Funds have been designated in the year for the following purposes:

Replacement boilers
Cost of living contingency		 £
50,000
10,000
60,000

The boilers at the Deafness Resource Centre are now in excess of 20 years old and the trustees have designated funds to cover the costs of replacements.

The trustees have designated funds to cover unforeseen significant overhead price rises over the next 12 months.

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DEAFNESS RESOURCE CENTRE LIMITED (LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31 MARCH 2025

16 Restricted Funds

Movement in Resources

Balance Balance Outgoing Balance
as at and as at
1 April 2024 Incoming transfers 31 March 2025
£
£
£		 £
Global’s Make Some Noise 3,537 20,000 23,537 -
St. Helens MBC 2,630 3,110 4,837 903
National Lottery (1) 13,656 68,269 81,925 -
National Lottery (2) 2,842 - 2,842 -
Happy Days Charity 1,250 250 1,300 200
Children in Need 750 - 750 -
Halton & St Helens small grants 550 - 550 -
HSS - Support Group - 720 - 720
Awards 4 All - 17,939 - 17,939
Steve Morgan Foundation - 14,589 14,589 -
25,215 124,877 130,330 19,762

Funds received from Global’s Make Some Noise are towards employment costs for a youth engagement worker.

The St. Helens MBC monies were provided to support youth activities in the borough.

National Lottery (1) funds were used to support to Deaf children, young people and families across Merseyside.

National Lottery (2) funds are to be used towards the ICAN project.

The Happy Days Charity monies were towards the funding of a residential trip for deaf youths.

Children in Need funds are to be used towards budgeting workshops for young people.

Halton & St Helens small grants are to be used towards volunteer support.

HSS – Support Group is to fund social groups for individuals living with Tinnitus and hearing loss / deafness.

Awards 4 All funding is to provide engagement activities for D/deaf adults and young people.

Steve Morgan Foundation monies is funding toward the salaries for the advocacy service

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DEAFNESS RESOURCE CENTRE LIMITED (LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31 MARCH 2025

17 Operating Lease Commitments

At 31 March 2025 the charitable company had annual commitments under non-cancellable operating leases as set out below:-

Operating leases which expire:
Less than one year
Between one and five years		 2025
£
1,141
-
1,141		 2024
£
1,141
1,141
2,282

18 Related Party Disclosures

There were no related party transactions.

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