## 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**
1
## 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.
2
## 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.
3
## 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.
4
## 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)
5
## 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:
- 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 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
- 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
6
## 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.
7
## 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)
8
## 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
9
## 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|
10
## 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.
11
## 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|
|---|---|---|---|---|---|---|
12
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|
|---|---|---|
13
## 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|
|---|---|---|---|---|
14