Bradford Deaf Community Association
Charity number 1140627
A company limited by guarantee number 07444653
Annual Report and Financial Statements
for the year ended 30 November 2020
Bradford Deaf Community Association
Annual Report and Financial Statements for the year ended 30 November 2020
| Contents | Page |
|---|---|
| Trustees' report | 2 to 5 |
| Examiner's report | 6 |
| Statement of financial activities | 7 |
| Balance sheet | 8 |
| Notes to the accounts | 9 to 14 |
Prepared by West Yorkshire Community Accounting Service
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Bradford Deaf Community Association
Trustees' report for the year ended 30 November 2020
Reference and administrative details of the charity, its trustees and advisors
The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates
Susan McCormack Chair Margaret Hammond Cherag Ali Nazmeen Akhtar Ridwaan Haris Peter Stanworth Company secretary Christine Harvey Charity number 1140627 Company number 07444653 Registered and principal address Bankers 25 Hallfield Road Barclays Bank PLC Bradford Leicester BD1 3RP LE87 2BB
Resigned January 2021
Appointed January 2021
Registered in England and Wales Registered in England and Wales
Independent examiner
Rhys North ACA West Yorkshire Community Accounting Service Stringer House 34 Lupton Street Leeds LS10 2QW
Structure, governance and management
The charity is a company limited by guarantee and is governed by a memorandum and articles of association as amended by special resolution registered 16 February 2011. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £10.
Method of recruitment and appointment of trustees
The trustees of the charity are also the directors for the purposes of company law and are appointed by an ordinary resolution at a general meeting or by the other directors.
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Bradford Deaf Community Association
Trustees' report (continued) for the year ended 30 November 2020
Objectives and activities
The charity's objects
The relief of need by the provision of services, support and suitable facilities for the deaf and hard of hearing in Bradford, West Yorkshire and surrounding areas.
The advancement of education of the public in particular but not exclusively by providing information and training in advanced communication skills and deaf culture.
To provide and maintain property for the use of the inhabitants of Bradford, West Yorkshire and surrounding areas without distinction of political, religious and other opinions. To include use for meetings, lectures, classes, worship and other forms of recreation and leisure time occupation, with the object of improving the conditions of life for the inhabitants.
To further the Christian religion by providing facilities for worship in which services may be specially adapted for all deaf people.
To further such other purposes as are exclusively charitable according to the laws of England and Wales as the trustees determine.
Public benefit statement and main activities
In setting our objectives and planning our activities our trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular to:
Maintaining the facilities for the benefit of the community for recreational and social purposes.
Advancing education by the provision of facilities including a function room, day room, snooker room, wood working workshop, commercial kitchen area, ICT suite, craft room and three meeting rooms for community use in order to facilitate training and opportunities to learn new skills/ hobbies.
Providing multi-use facilities to enable people from diverse backgrounds and different faiths to meet and encourage mutual understanding and respect by holding classes, meetings and worship.
Achievements and performance
Up until the lockdown due to COVID 19 our activities included provision for access to social, recreational and educational activities for D/deaf and hard of hearing people. Many new activities including Tai Chi for D/deaf elderly men had just started and plans were well on the way for a weight management and controlling diabetes group for D/deaf people. We also provided space for various other community activities and community groups enabling provision of food for homeless and vulnerable people and support for refugees.
Since lockdown our established groups have not been back in the building but we have continued to support them in whatever way possible. Ensuring people's safety through COVID was paramount so we were flexible and adapted what we were doing according to the government's latest guidelines.
We joined Fare share and linked up with local supermarkets to collect surplus food ensuring that those in need had enough food and saving waste going to land fill.
We facilitated packing and delivering of food, clothing and household items for people struggling to cope. The provision of food to homeless people was continued on a take away basis.
We have provided, online and telephone/text support to people who were lonely and once lockdown eased a little we provided one to one tuition on devices to enable D/deaf people to keep in touch with each other, have a support network and be able to order food and medication with confidence.
We sourced and provided activity packs for children and adults to keep their minds active and we provided clear BSL information about what our D/deaf members needed to do to keep safe as many had found the official bulletins too difficult to clearly understand and had been very confused.
We provided devices for those who did not have any way of keeping in touch with family and friends and provided top up vouchers for those who could not afford connection costs.
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Bradford Deaf Community Association
Trustees' report (continued) for the year ended 30 November 2020
Financial review
The net income for the year was £30,353, including net income of £6,242 on unrestricted funds and net income of £24,111 on restricted funds.
We are at present working with a SEEAhead consultant to produce a cash flow forecast and a business plan for the next 5 years which will incorporate short term plans for the use of the land next door to our main building.
Impact of Corona virus
The impact of COVID 19 meant that although our income from room bookings ceased our fuel bills also reduced significantly. Just prior to lockdown we had a secured a Post Code Lottery grant. The planned project was going really well until lockdown and at that point the funder said the money should be regarded as unrestricted which helped our financial situation greatly. We were also able to tap in to some of the funding set aside for COVID 19 projects and were able to run pilot projects which were successful and we will now apply for continuation funding for them and Bradford Council confirmed they were renewing our Day Care Opportunities funding for a further year until March 2021.
In light of this, the trustees have reassessed the charity's ability to continue for at least 12 months from the date that the accounts are approved and conclude that no material uncertainties exist that cast significant doubt on the charity's ability to continue as a going concern.
Reserves policy
The charity's free reserves, excluding fixed assets, at the year end were £32,537.
The trustees have agreed that a reserves policy is necessary to ensure the survival of the charity in the event of adverse financial situations arising.
In arriving at the amount to be held in reserve the trustees have taken into account three months average running costs. In the short term this would ensure continuity of services to groups using the centre.
In addition to this, the trustees have also agreed to keep a further nine months base costs in reserve to take into account any potentially critical financial situation.
As a listed building forms part of the property held by the charity, should the situation ever arise where the financial position necessitates disposal of the property held by the charity, the trustees believe it will take a considerable time to find a suitable buyer. With this in mind a further nine months base costs have been added to the reserve policy to allow for the necessary time and additional expense that would be incurred.
Based on 2020 expenditure levels (excluding the impact of the Covid pandemic) the target level of reserves ranges from £19,200 to £57,600. The current level of reserves is within this range. Looking forward BDCA has received confirmation of funding in the next financial year and is actively applying for funding even in the current crisis.
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Bradford Deaf Community Association
Trustees' report (continued) for the year ended 30 November 2020
Statement of trustees' responsibilities
The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.
Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:
select suitable accounting policies and apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.
Signed on behalf of the board of trustees on 12/07/2021
Margaret Hammond (Trustee)
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Bradford Deaf Community Association
Independent examiner's report to the trustees of Bradford Deaf Community Association
I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 30 November 2020, which are set out on pages 7 to 14.
Responsibilities and basis of report
As the charity's trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
1 accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or 2 the accounts do not accord with those records; or
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3 the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
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4 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Rhys North ACA
13/07/2021
West Yorkshire Community Accounting Service
Stringer House 34 Lupton Street Leeds LS10 2QW
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Bradford Deaf Community Association
Statement of Financial Activities
(including summary income and expenditure account) for the year ended 30 November 2020
| Notes 2020 Unrestricted funds £ Income from: Grants and donations (2) 32,386 Gift aid claimed 20 Membership fees 337 Room hire 9,880 Sales and fees 147 Other income 812 Bank interest 17 Total income 43,599 Expenditure on: Salaries (3) 5,712 Payroll charges 573 Training - Volunteer travel and expenses - Equipment 914 Utilities 5,908 Repairs, maintenance and security 2,407 Cleaning and materials 933 Postage, printing and stationery 88 Telephone and internet 435 Insurance 2,414 Project costs 2,893 Food and refreshments 239 Accountancy fees 600 Building costs and professional fees 12,437 Licences, CRBs and subscriptions 328 Other expenses 141 Depreciation 5,112 Tutors & interpreter costs 345 Total expenditure 41,479 Net income / (expenditure) 2,120 Transfers between funds 4,122 Net movement in funds 6,242 Fund balances brought forward 305,339 Fund balances carried forward (4) 311,581 |
2020 Restricted funds £ 64,406 - - - 1,363 50 - 65,819 16,942 140 - - 26 - 17 - - - - 5,785 976 - 13,400 - - - 300 37,586 28,233 (4,122) 24,111 15,564 39,675 |
2020 Total funds £ 96,792 20 337 9,880 1,510 862 17 109,418 22,654 713 - - 940 5,908 2,424 933 88 435 2,414 8,678 1,215 600 25,837 328 141 5,112 645 79,065 30,353 - 30,353 320,903 351,256 |
2019 Total funds £ 36,430 525 1,275 25,089 8,174 196 99 71,788 15,010 443 350 22 1,256 7,021 6,791 1,201 291 699 2,568 2,195 3,690 630 91,104 313 226 4,000 - 137,810 (66,022) - (66,022) 386,925 320,903 |
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
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Bradford Deaf Community Association
Balance sheet
| as at 30 November 2020 2020 Unrestricted £ Fixed assets Tangible assets (5) 279,044 Total fixed assets 279,044 Current assets Debtors and prepayments (6) 3,112 Cash at bank and in hand (7) 40,595 Total current assets 43,707 Current liabilities: amounts falling due within one year Creditors and accruals (8) 11,170 Total current liabilities 11,170 Net current assets / (liabilities) 32,537 Net assets 311,581 Funds Unrestricted funds 311,581 Restricted funds - Total funds 311,581 |
2020 Restricted £ - - - 39,675 39,675 - - 39,675 39,675 - 39,675 39,675 |
2020 Total £ 279,044 279,044 3,112 80,270 83,382 11,170 11,170 72,212 351,256 311,581 39,675 351,256 |
2019 Total £ 280,000 280,000 4,591 48,456 53,047 12,144 12,144 40,903 320,903 305,339 15,564 320,903 |
|---|---|---|---|
For the year ending 30 November 2020 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).
The financial statements were approved by the board of trustees on 12/07/2021
Margaret Hammond (Trustee)
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Bradford Deaf Community Association
Notes to the accounts
for the year ended 30 November 2020
1 Accounting policies
Basis of accounting
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
There has been no change to the accounting policies since last year.
No changes have been made to the accounts for previous years.
Going concern
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
Incoming resources
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.
Grants and donations
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.
Expenditure and liabilities
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
Taxation
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
Tangible fixed assets
Tangible fixed assets costing more than £500 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows:
Freehold land: nil
Freehold buildings: over 50 years
Project and office equipment: over 5 years Computer equipment: over 3 years
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Bradford Deaf Community Association
Notes to the accounts
for the year ended 30 November 2020
1 Accounting policies (continued)
Pensions
The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Designated funds are unrestricted funds earmarked by the trustees for particular purposes.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
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Bradford Deaf Community Association
Notes to the accounts continued
for the year ended 30 November 2020
| 2 Grants and donations BMDC Wednesday Group Bradford Metropolitan District Council (BMDC) Community Foundation Good Things Foundation Greenmoor Big Local Grant HMRC Job Retention Scheme Ken and Lady Morrison Fund People's Postcode Lottery The National Lottery Community Fund ABDC Funding Bradford VCS Alliance CNet Healthy Lifestyles Genie Networks Reach Fund Sovereign Healthcare Other donations 3 Staff costs and numbers Gross salaries Pensions |
2020 Unrestricted funds £ - 10,000 - 3,000 - - - 18,300 - - - - - - - 1,086 32,386 |
2020 Restricted funds £ 9,957 1,000 4,890 600 500 6,837 7,372 - 33,250 - - - - - - - 64,406 |
2020 Total funds £ 9,957 11,000 4,890 3,600 500 6,837 7,372 18,300 33,250 - - - - - - 1,086 96,792 2020 £ 22,358 296 22,654 |
2019 Total funds £ 9,957 675 - - - - - - - 1,000 750 2,225 450 15,000 3,000 3,373 36,430 2019 £ 14,902 108 15,010 |
|---|---|---|---|---|
| The average number employees during the year was 4.8, being an average of 0.9 full time equivalent (2019: 3, | The average number employees during the year was 4.8, being an average of 0.9 full time equivalent (2019: 3, | |
|---|---|---|
| 0.7 FTE). There were no employees with emoluments above £60,000. | ||
| Defined contribution pension scheme 2020 2019 |
||
| £ £ Costs of the scheme to the charity for the year 296 108 |
||
| Amount of any contributions outstanding at the year end 55 - |
||
| **4 ** | Restricted funds | Balance b/f Incoming Outgoing Transfers Balance c/f |
| BMDC Wednesday Group | £ £ £ £ £ 6,564 11,370 7,978 - 9,956 |
|
| Reach Fund | 9,000 - 8,000 - 1,000 |
|
| Community partners project | - 5,890 3,828 (2,048) 14 |
|
| DevicesDotNow | - 600 400 - 200 |
|
| HMRC - Job Retention Scheme | - 6,837 6,837 - - |
|
| Greenmoor COVID-19 | - 500 534 34 - |
|
| Ken and Lady Morrison | - 7,372 300 - 7,072 |
|
| The National Lottery | - 33,250 9,709 (2,108) 21,433 |
|
| 15,564 65,819 37,586 (4,122) 39,675 |
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Bradford Deaf Community Association
Notes to the accounts continued
for the year ended 30 November 2020
4 Restricted funds (continued)
Fund name
BMDC Wednesday Group Reach Fund Community partners project
DevicesDotNow HMRC Job Retention Scheme Greenmoor COVID-19
Ken and Lady Morrison The National Lottery
Purpose of restriction
To provide day care services for the elderly. Towards costs of consultancy support (working with SEEAhead).
To provide a community washing and drying facility for vulnerable people. Transfer relates to moving fixed asset costs to unrestricted funds. To provide 10 x £40 top up vouchers for isolated people. For staff who have been furloughed due to Covid-19.
Towards providing food, cleaning items and activities to people living on Scholemoor Estate.
Towards the literacy programme for D/deaf students. To engage with the wider D/deaf community by providing support to access BSL tuition, services and activities.
Transfer relates to moving fixed asset costs to unrestricted funds.
| Tangible assets Cost At 1 December 2019 Additions At 30 November 2020 Depreciation At 1 December 2019 Charge for year At 30 November 2020 Net book value At 30 November 2020 At 30 November 2019 Debtors and prepayments Debtors Prepayments |
£ - - 100,000 2,108 2,048 - 2,108 2,048 100,000 - - - 702 410 - 702 410 - 1,406 1,638 100,000 - - 100,000 Room hire Gift aid Other debtors Other building costs and professional fees Project costs- providing food Annual alarm monitoring fees Project and office equipment Computer equipment Land |
£ 200,000 - 200,000 20,000 4,000 24,000 176,000 180,000 2020 £ 2,030 545 21 - 417 99 3,112 Buildings |
£ 300,000 4,156 304,156 20,000 5,112 25,112 279,044 280,000 2019 £ 3,886 525 - 180 - - 4,591 Total |
|---|---|---|---|
5 Tangible assets
6 Debtors and prepayments
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Bradford Deaf Community Association
Notes to the accounts continued
for the year ended 30 November 2020
| 7 Cash at bank and in hand Barclays Reserve account Barclays Maintenance account Barclays Premium Account Cash in hand 8 Creditors and accruals Creditors HMRC NEST pension Short term loans Accruals Independent examination Payroll charges Utilities Consultancy |
2020 £ - 27,549 52,719 2 80,270 2020 £ 324 128 10,000 600 118 - - 11,170 |
2019 £ 3,812 29,225 15,208 211 48,456 2019 £ 117 - 10,000 630 108 839 450 12,144 |
|---|---|---|
9 Related party transactions
Trustee expenses
No trustee received any expenses during this year or the previous year.
Trustee remuneration and benefits
No trustee received any remuneration or benefit during this or the previous year.
10 Other related party transactions
| Other transactions with trustees or related parties Description of transaction Emma Winter Daughter of Margaret Hammond (trustee) Name of trustee or related party Relationship to charity Employee (interpreter) |
2020 £ 3,986 3,986 |
2019 £ 2,748 2,748 |
|---|---|---|
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Bradford Deaf Community Association
Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 30 November 2020
| 2020 2019 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 32,386 1,823 Gift aid claimed 20 525 Membership fees 337 1,275 Room hire 9,880 25,089 Sales and fees 147 2,941 Fundraising #REF! 36 Other income 812 160 Bank interest 17 99 Total income #REF! 31,948 Expenditure Salaries 5,712 3,486 Payroll charges 573 306 Training - 350 Volunteer travel and expenses - 18 Equipment 914 912 Utilities 5,908 7,021 Repairs, maintenance and security 2,407 3,788 Cleaning and materials 933 1,052 Postage, printing and stationery 88 291 Telephone and internet 435 549 Insurance 2,414 2,568 Project costs 2,893 - Food and refreshments 239 406 Accountancy fees 600 630 Building costs and professional fees 12,437 83,104 Licences, CRBs and subscriptions 328 313 Other expenses 141 226 Depreciation 5,112 4,000 Tutors & interpreter costs 345 - Total expenditure 41,479 109,020 Net income / (expenditure) #REF! (77,072) Transfers between funds 4,122 - Net movement in funds #REF! (77,072) Fund balances brought forward 305,339 382,411 Fund balances carried forward #REF! 305,339 |
2020 Restricted funds £ 64,406 - - - 1,363 #REF! 50 - #REF! 16,942 140 - - 26 - 17 - - - - 5,785 976 - 13,400 - - - 300 37,586 #REF! (4,122) #REF! 15,564 #REF! |
2019 Restricted funds £ 34,607 - - - 5,233 - - - 39,840 11,524 137 - 4 344 - 3,003 149 - 150 - 2,195 3,284 - 8,000 - - - - 28,790 11,050 - 11,050 4,514 15,564 |
2020 Total funds £ 96,792 20 337 9,880 1,510 #REF! 862 17 #REF! 22,654 713 - - 940 5,908 2,424 933 88 435 2,414 8,678 1,215 600 25,837 328 141 5,112 645 79,065 #REF! - #REF! 320,903 #REF! |
2019 Total funds £ 36,430 525 1,275 25,089 8,174 36 160 99 71,788 15,010 443 350 22 1,256 7,021 6,791 1,201 291 699 2,568 2,195 3,690 630 91,104 313 226 4,000 - 137,810 (66,022) - (66,022) 386,925 320,903 |
|---|---|---|---|---|
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