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 2021
Bradford Deaf Community Association
Annual Report and Financial Statements for the year ended 30 November 2021
| 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 Accountancy Service CIO
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Bradford Deaf Community Association
Trustees' report for the year ended 30 November 2021
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 Margaret Hammond Cherag Ali Nazmeen Akhtar Ridwaan Haris Peter Stanworth
Chair
Resigned 31 January 2021
Appointed 11 January 2021
Company secretary Christine Harvey Charity number 1140627 Company number 07444653
Registered in England and Wales Registered in England and Wales
Registered and principal address
Bankers
25 Hallfield Road Barclays Bank PLC Bradford Leicester BD1 3RP LE87 2BB
Independent examiner
Rhys North ACA
West Yorkshire Community Accountancy Service CIO
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 duly convened meeting.
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Bradford Deaf Community Association
Trustees' report (continued) for the year ended 30 November 2021
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
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
Under normal circumstances the work that goes on in our building each week supports over 500 people.
Due to the Covid pandemic and subsequent lockdown, people who would normally have come to us for help had to be supported in other ways. A team of volunteers sourced food and this was packed on our premises and delivered to needy families several times a week. Hot food was still supplied for homeless people but this was done on a socially distanced take away basis to ensure everyone kept safe and well.
For those who were frightened and isolated, especially our older D/deaf members, we set up WhatsApp groups so they could keep in touch with other people and encouraged them, when appropriate, to go for a walk to ensure they kept their mobility and to help their mental health. For those not au fait with technology we arranged for a buddy system so they knew someone was keeping an eye on them and they felt safe. We also arranged for small video clips to be made to ensure that any information about Covid was fully understood by our D/deaf members and to reduce the panic and confusion that some of them were feeling.
Once lockdown eased and it was permitted for people to start meeting in small numbers we arranged one to one tuition for our older members so they knew how to make the most of their mobile phones and how to order medication and/or food online.
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Bradford Deaf Community Association
Trustees' report (continued) for the year ended 30 November 2021
Financial review
The net expenditure for the year was £11,838, including net expenditure of £2,357 on unrestricted funds and net expenditure of £9,481 on restricted funds.
At the time of signing these accounts whilst Bradford Deaf Community Association has, like all other organisations, been impacted by the global Covid-19 virus, 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 £36,655.
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 2021 expenditure levels the target level of reserves ranges from £21,190 to £63,570. 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 2021
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 22/6/2022
Susan McCormack (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 2021, 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:
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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
28/6/2022
West Yorkshire Community Accountancy Service CIO
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 2021
| Notes 2021 Unrestricted funds £ Income from: Grants and donations (2) 5,847 Membership fees 40 Room hire 7,778 Sales and fees 9,198 Other income 1,426 Bank interest 5 Total income 24,294 Expenditure on: Salaries (3) 5,749 Payroll charges 1,020 Training - Equipment 154 Utilities 2,935 Repairs, maintenance and security 2,977 Cleaning and materials 122 Postage, printing and stationery 213 Telephone and internet 517 Insurance 3,048 Project costs 1,336 Food and refreshments 23 Accountancy fees 720 Building costs and professional fees 2,145 Licences, CRBs and subscriptions 465 Other expenses 115 Depreciation 5,112 Tutors & interpreter costs - Total expenditure 26,651 Net movement in funds (2,357) Fund balances brought forward 312,944 Fund balances carried forward (4) 310,587 |
2021 Restricted funds £ 48,631 - - - - - 48,631 22,184 376 192 1,324 - 2,345 642 111 31 - 30,601 306 - - - - - - 58,112 (9,481) 37,312 27,831 |
2021 Total funds £ 54,478 40 7,778 9,198 1,426 5 72,925 27,933 1,396 192 1,478 2,935 5,322 764 324 548 3,048 31,937 329 720 2,145 465 115 5,112 - 84,763 (11,838) 350,256 338,418 |
2020 Total funds £ 96,812 337 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 26,837 328 141 5,112 645 80,065 29,353 320,903 350,256 |
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
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Bradford Deaf Community Association
Balance sheet
| as at 30 November 2021 2021 Unrestricted £ Fixed assets Tangible assets (5) 273,932 Total fixed assets 273,932 Current assets Debtors and prepayments (6) 1,888 Cash at bank and in hand (7) 45,703 Total current assets 47,591 Current liabilities: amounts falling due within one year Creditors and accruals (8) 10,936 Total current liabilities 10,936 Net current assets 36,655 Net assets 310,587 Funds Unrestricted funds 310,587 Restricted funds - Total funds 310,587 |
2021 Restricted £ - - - 27,831 27,831 - - 27,831 27,831 - 27,831 27,831 |
2021 Total £ 273,932 273,932 1,888 73,534 75,422 10,936 10,936 64,486 338,418 310,587 27,831 338,418 |
2020 Total £ 279,044 279,044 3,112 79,270 82,382 11,170 11,170 71,212 350,256 312,944 37,312 350,256 |
|---|---|---|---|
For the year ending 30 November 2021 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 22/6/2022
Susan McCormack (Trustee)
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Bradford Deaf Community Association
Notes to the accounts
for the year ended 30 November 2021
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.
No change to the accounting policies since last year.
Last years accounts have been adjusted due to sales and fees totalling £1,363 being restated as unrestricted income and additional restricted expenditure of £1,000 being recognised. This has resulted in restricted balances as at 30 November 2020 being reduced by £363, unrestricted balances being increased by £1,363.and bank balances being reduced by £1,000.
No other changes have been made to previous years accounts.
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 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 continued
for the year ended 30 November 2021
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.
| 2 Grants and donations Bradford Metropolitan District Council (BMDC) Morrisons Foundation HMRC Job Retention Scheme Good Things Foundation Sovereign Healthcare Ltd Arnold Clarke Bradford VCS Alliance Local Giving Community Foundation Greenmoor Big Local Grant Ken and Lady Morrison Fund People's Postcode Lottery The National Lottery Community Fund Donations: Fareshare BIASAN Other donations 3 Staff costs and numbers Gross salaries Pensions |
2021 Unrestricted funds £ - - - - - 1,000 - - - - - - - 2,500 2,000 347 5,847 |
2021 Restricted funds £ 17,404 13,932 10,099 1,150 4,361 - 900 500 - - - - - - - 285 48,631 |
2021 Total funds £ 17,404 13,932 10,099 1,150 4,361 1,000 900 500 - - - - - 2,500 2,000 632 54,478 2021 £ 27,518 415 27,933 |
2020 Total funds £ 20,957 - 6,837 3,600 - - - - 4,890 500 7,372 18,300 33,250 - - 1,106 96,812 2020 £ 22,358 296 22,654 |
|---|---|---|---|---|
The average number employees during the year was 7, being an average of 1.1 full time equivalent (2020: 4.8, 0.9 FTE). There were no employees with emoluments above £60,000.
| Defined contribution pension scheme | 2021 | 2020 |
|---|---|---|
| £ | £ | |
| Costs of the scheme to the charity for the year | 415 | 296 |
| Amount of any contributions outstanding at the year end | - | 55 |
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Bradford Deaf Community Association
Notes to the accounts continued
for the year ended 30 November 2021
| 4 Restricted funds BMDC Wednesday Group Community Partners DevicesDotNow HMRC Job Retention Scheme Ken and Lady Morrison National Lottery Community Fund Morrisons Fund BAME Employability Infection Control Community Chest BSL Supported IT sessions Ageing Well Sovereign Health Food donations Magic Little |
Balance b/f £ 8,593 14 200 - 7,072 21,433 - - - - - - - - - 37,312 |
Incoming £ 9,957 - - 10,099 - - 13,932 1,150 5,001 446 2,000 900 4,361 285 500 48,631 |
Outgoing £ 5,446 14 - 10,099 7,072 19,375 7,926 - 4,429 284 - 900 2,282 285 - 58,112 |
Transfers £ - - - - - - - - - - - - - - - - |
Balance c/f £ 13,104 - 200 - - 2,058 6,006 1,150 572 162 2,000 - 2,079 - 500 27,831 |
|---|---|---|---|---|---|
Fund name
Purpose of restriction
BMDC Wednesday Group Community Partners DevicesDotNow HMRC Job Retention Scheme Ken and Lady Morrison National Lottery Community Fund
Morrisons Fund BAME Employability Infection Control Community Chest BSL Supported IT sessions Ageing Well Sovereign Health Food donations Magic Little
To provide day care services for the elderly.
To provide a community washing and drying facility for vulnerable people. To provide 10 x £40 top up vouchers for isolated people. For staff who have been furloughed due to Covid-19. 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.
Towards a new fence, shelving and new doors. Towards minority ethnicity employability. Towards infection control. Towards garden project. To provide BSL IT support for over 18's. Supporting work with elderly people. Towards cost of creating a Covid safe outdoor environment. To provide food for refugees and other vulnerable groups. Towards cost of providing food for vulnerable people.
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Bradford Deaf Community Association
Notes to the accounts continued
for the year ended 30 November 2021
| 5 6 7 **8 ** |
Tangible assets Cost At 1 December 2020 Additions At 30 November 2021 Depreciation At 1 December 2020 Charge for year At 30 November 2021 Net book value At 30 November 2021 At 30 November 2020 Debtors and prepayments Trade debtors Prepayments Cash at bank and in hand Cash at bank Cash in hand Creditors and accruals Loans and overdrafts Trade creditors Taxation and socila security Accruals |
£ 2,108 - 2,108 702 702 1,404 704 1,406 Computer equipment |
£ 2,048 - 2,048 410 410 820 1,228 1,638 Project and office |
£ 100,000 - 100,000 - - - 100,000 100,000 Land |
£ 200,000 - 200,000 24,000 4,000 28,000 172,000 176,000 2021 £ 1,398 490 1,888 2021 £ 73,354 180 73,534 2021 £ 10,000 - 117 819 10,936 Buildings |
Total £ 304,156 - 304,156 25,112 5,112 30,224 273,932 279,044 2020 £ 2,596 516 3,112 2020 £ 79,268 2 79,270 2020 £ 10,000 452 - 718 11,170 |
|---|---|---|---|---|---|---|
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Notes to the accounts continued
Bradford Deaf Community Association
for the year ended 30 November 2021
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.
Other transactions with trustees or related parties
| Other transactions with trustees or related parties Emma Winter Daughter of Margaret Hammond Employee (interpreter) Name of trustee or related party Relationship to charity Description of transaction |
2021 £ 4,885 4,885 |
2020 £ 3,986 3,986 |
|---|---|---|
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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 2021
| 2021 2020 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 5,847 32,406 Membership fees 40 337 Room hire 7,778 9,880 Sales and fees 9,198 1,510 Other income 1,426 812 Bank interest 5 17 Total income 24,294 44,962 Expenditure Salaries 5,749 5,712 Payroll charges 1,020 573 Training - - Equipment 154 914 Utilities 2,935 5,908 Repairs, maintenance and security 2,977 2,407 Cleaning and materials 122 933 Postage, printing and stationery 213 88 Telephone and internet 517 435 Insurance 3,048 2,414 Project costs 1,336 2,893 Food and refreshments 23 239 Accountancy fees 720 600 Building costs and professional fees 2,145 12,437 Licences, CRBs and subscriptions 465 328 Other expenses 115 141 Depreciation 5,112 5,112 Tutors & interpreter costs - 345 Total expenditure 26,651 41,479 Net income / (expenditure) (2,357) 3,483 Transfers between funds - 4,122 Net movement in funds (2,357) 7,605 Fund balances brought forward 312,944 305,339 Fund balances carried forward 310,587 312,944 |
2021 Restricted funds £ 48,631 - - - - - 48,631 22,184 376 192 1,324 - 2,345 642 111 31 - 30,601 306 - - - - - - 58,112 (9,481) - (9,481) 37,312 27,831 |
2020 Restricted funds £ 64,406 - - - 50 - 64,456 16,942 140 - 26 - 17 - - - - 5,785 976 - 14,400 - - - 300 38,586 25,870 (4,122) 21,748 15,564 37,312 |
2021 Total funds £ 54,478 40 7,778 9,198 1,426 5 72,925 27,933 1,396 192 1,478 2,935 5,322 764 324 548 3,048 31,937 329 720 2,145 465 115 5,112 - 84,763 (11,838) - (11,838) 350,256 338,418 |
2020 Total funds £ 96,812 337 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 26,837 328 141 5,112 645 80,065 29,353 - 29,353 320,903 350,256 |
|---|---|---|---|---|
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