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 2022
Bradford Deaf Community Association
Annual Report and Financial Statements for the year ended 30 November 2022
| 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 2022
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 Ridwaan Haris Peter Stanworth
Resigned 13 July 2022
Charity number
Company number
1140627 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 2022
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
Whilst finances continue to be a challenge, this year has seen several significant improvements to the inside and outside of our listed building. The garden area is now providing opportunity for people to socialise outdoors more and will hopefully also provide an additional income stream. Wrought iron railings which had been removed as part of the war effort, have been reinstated and this has not only added to the charm of the exterior but, it is hoped, will result in less antisocial behaviour around the perimeter as people are no longer able to sit on the low walling around the building. Ornate planters will soon be in situ to add to the ambience.
One of our upper rooms has now been refurbished and brought back to how it would have looked in its former glory days and once refurbishment of the upper toilet area has been completed the trustees are turning their attention to improve the car park and to revamp the now defunct gents toilet area.
Demand for our food pantry provision to the wider community has continued to increase as the financial crisis has continued to hit families hard and we are grateful to the various organisations who support us by providing surplus food and also for our team of volunteers who ensure it is collected and distributed or delivered to those most in need.
In addition to our regular activities this year we have run several one off projects including BSL supported IT sessions for over 18’s. In April two new projects will start, one aimed at encouraging older men to keep active and another for those interested in craft work.
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Bradford Deaf Community Association Trustees' report (continued) for the year ended 30 November 2022
Financial review
The net income for the year was £19,721, including net income of £16,318 on unrestricted funds and net income of £3,403 on restricted funds after transfers.
We are confident our organisation is secure for the foreseeable future. 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 £58,087.
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 2022 expenditure levels the target level of reserves ranges from £18,900 to £56,600. The current level of reserves is just above this range. Looking forward BDCA has received confirmation of funding in the next financial year.
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Bradford Deaf Community Association Trustees' report (continued) for the year ended 30 November 2022
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.
Approved by the board of trustees on 17/7/2023
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 2022, 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 unqualified statement - matter of concern identified
I have completed my examination. I have identified a matter of concern in my report in relation to material expenditure which appears to not be in accordance with the charity's articles of association.
The accounts disclose information on related party transactions in Note 9. The Note details that a connected person (the daughter of one of the trustees) has been employed by the charity at a cost of £3,608 in the year ending 30 November 2022. The charity's articles of association states that no director (trustee) or connected person may sell goods or services to the charity or receive remuneration, or receive any other financial benefit from the charity. I am satisfied that this breach of the charity's articles of association is not deliberate and I draw attention to the fact that steps have always been taken in meetings to avoid any conflicts of interest during the employment and that the trustees are now contacting the Charity Commission to seek permission for this payment.
I confirm that no other 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 confirm that there are no other matters to which your attention should be drawn enable a proper understanding of the accounts to be reached.
Rhys North ACA
18/7/2023
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 2022
| Notes 2022 Unrestricted funds £ Income from: Grants and donations (2) 11,091 Membership fees 1,144 Room hire 24,188 Sales and fees 87 Other income 455 Bank interest 19 Interpreter income 1,063 Total income 38,047 Expenditure on: Salaries (3) 1,668 Payroll charges 310 Training 695 Equipment 5 Utilities 5,190 Repairs, maintenance and security 3,882 Cleaning and materials 627 Postage, printing and stationery 72 Telephone and internet 546 Insurance 3,055 Project costs 1,563 Food and refreshments 78 Accountancy fees 1,056 Building costs and professional fees - Licences, CRBs and subscriptions 266 Other expenses 84 Depreciation 5,114 Bad debts 258 Total expenditure 24,469 Net income / (expenditure) 13,578 Transfers between funds 2,740 Net movement in funds 16,318 Fund balances brought forward 310,587 Fund balances carried forward (4) 326,905 |
2022 Restricted funds £ 57,349 - - - - - - 57,349 21,803 254 1,200 989 371 3,583 308 80 - 403 21,931 284 - - - - - - 51,206 6,143 (2,740) 3,403 27,831 31,234 |
2022 Total funds £ 68,440 1,144 24,188 87 455 19 1,063 95,396 23,471 564 1,895 994 5,561 7,465 935 152 546 3,458 23,494 362 1,056 - 266 84 5,114 258 75,675 19,721 - 19,721 338,418 358,139 |
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 |
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
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Bradford Deaf Community Association
Balance sheet
| as at 30 November 2022 2022 Unrestricted £ Fixed assets Tangible assets (5) 268,818 Total fixed assets 268,818 Current assets Debtors and prepayments (6) 7,008 Cash at bank and in hand (7) 52,626 Total current assets 59,634 Current liabilities: amounts falling due within one year Creditors and accruals (8) 1,547 Total current liabilities 1,547 Net current assets 58,087 Net assets 326,905 Funds Unrestricted funds 326,905 Restricted funds - Total funds 326,905 |
2022 Restricted £ - - 627 30,607 31,234 - - 31,234 31,234 - 31,234 31,234 |
2022 Total £ 268,818 268,818 7,635 83,233 90,868 1,547 1,547 89,321 358,139 326,905 31,234 358,139 |
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 |
|---|---|---|---|
For the year ending 30 November 2022 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 17/7/2023
Susan McCormack (Trustee)
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Bradford Deaf Community Association
Notes to the accounts
for the year ended 30 November 2022
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
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.
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Notes to the accounts continued
Bradford Deaf Community Association
for the year ended 30 November 2022
1 Accounting policies continued
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. 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) Good Things Foundation Leeds Community Foundation Lidl UK Local Giving Marks and Spencer Group plc Arnold Clarke Bradford VCS Alliance HMRC Job Retention Scheme Morrisons Foundation Sovereign Healthcare Ltd Donations: Fareshare BIASAN Other donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions |
2022 Unrestricted funds £ - 60 - - - 1,000 - - - - - - - 10,031 11,091 |
2022 Restricted funds £ 35,891 1,400 17,858 500 500 - - - - - - 1,200 57,349 |
2022 Total funds £ 35,891 1,460 17,858 500 500 1,000 - - - - - 11,231 68,440 2022 £ 23,040 342 (342) 431 23,471 |
2021 Total funds £ 17,404 1,150 - - 500 - 1,000 900 10,099 13,932 4,361 2,500 2,000 632 54,478 2021 £ 27,518 - - 415 27,933 |
|---|---|---|---|---|
The average number of employees during the year was 5, being an average of 0.9 full time equivalent (2021: 7, 1.1 FTE). There were no employees with emoluments above £60,000.
| Defined contribution pension scheme | 2022 | 2021 |
|---|---|---|
| £ | £ | |
| Costs of the scheme to the charity for the year | 431 | 415 |
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Bradford Deaf Community Association
Notes to the accounts continued
for the year ended 30 November 2022
| 4 Restricted funds BAME Employability BSL Supported IT sessions Community Chest Community Gardening Project Craft room refurbishment Dear Elizabeth Project DevicesDotNow Fuel and Food Poverty Infection Control Lidl Neighbourly Magic Little Morrisons Foundation BMDC Wednesday Group Sovereign Health Test and Trace National Lottery Community Fund Training Fund |
Balance b/f £ 1,150 2,000 162 - - - 200 - 572 - 500 6,006 13,104 2,079 - 2,058 - 27,831 |
Incoming £ 1,400 5,000 - 1,358 15,500 10,000 - 7,858 2,632 500 500 - 10,401 - 1,000 - 1,200 57,349 |
Outgoing £ 2,550 5,082 162 855 418 8,400 200 7,231 3,141 382 1,000 6,006 12,364 1,215 1,000 - 1,200 51,206 |
Transfers £ - (1,140) - - - (1,600) - - - - - - - - - - - (2,740) |
Balance c/f £ - 778 - 503 15,082 - - 627 63 118 - - 11,141 864 - 2,058 - 31,234 |
|---|---|---|---|---|---|
Purpose of restriction
Fund name BAME Employability BSL Supported IT sessions
Towards minority ethnicity employability. To provide BSL IT support for over 18's. Transfer relates to a contribution towards management and overhead costs.
Community Chest Community Gardening Project Craft room refurbishment Dear Elizabeth Project
Towards garden project. Towards garden project. Towards craft room refurbishment.
To produce a film to celebrate Queen Elizabeth's Jubilee. Transfer relates to a contribution towards management and overhead costs. To provide 10 x £40 top up vouchers for isolated people. Towards buying food and hygiene products for people in need. Towards infection control.
DevicesDotNow To provide 10 x £40 top up vouchers for isolated people. Fuel and Food Poverty Towards buying food and hygiene products for people in need. Infection Control Towards infection control. Lidl Neighbourly To buy food vouchers and food for people in need. Magic Little Towards cost of providing food for vulnerable people. Morrisons Foundation Towards a new fence, shelving and new doors. BMDC Wednesday Group To provide day care services for the elderly. Sovereign Health Towards cost of creating a Covid safe outdoor environment. Test and Trace To have measures in place to keep people safe as they returned from lockdown and social distancing.
National Lottery Community Fund
To engage with the wider D/deaf community by providing support to access BSL tuition, services and activities.
To contribute towards the cost of Level 6 BSL training.
Training Fund
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Bradford Deaf Community Association
Notes to the accounts continued
for the year ended 30 November 2022
| 5 6 7 **8 ** |
Tangible assets Cost At 1 December 2021 Additions At 30 November 2022 Depreciation At 1 December 2021 Charge for year At 30 November 2022 Net book value At 30 November 2022 At 30 November 2021 Debtors and prepayments Debtors Prepayments Other debtors Cash at bank and in hand Cash at bank Cash in hand Creditors and accruals Bank loans and overdrafts Accruals Taxation and social security |
£ 2,108 - 2,108 1,404 704 2,108 - 704 Computer equipment |
£ 2,048 - 2,048 820 410 1,230 818 1,228 Project and office equipment |
£ 100,000 - 100,000 - - - 100,000 100,000 Land |
£ 200,000 - 200,000 28,000 4,000 32,000 168,000 172,000 2022 £ 4,454 2,772 409 7,635 2022 £ 83,162 71 83,233 2022 £ - 1,547 - 1,547 Buildings |
Total £ 304,156 - 304,156 30,224 5,114 35,338 268,818 273,932 2021 £ 820 490 578 1,888 2021 £ 73,354 180 73,534 2021 £ 10,000 819 117 10,936 |
|---|---|---|---|---|---|---|
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Bradford Deaf Community Association
Notes to the accounts continued
for the year ended 30 November 2022
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 related party transactions
Other transactions with trustees or related parties
| Other transactions with trustees or related parties Emma Winter Daughter of trustee Margaret Hammond Employee (interpreter) Name of trustee or related party Relationship to charity Description of transaction |
2022 £ 3,608 3,608 |
2021 £ 4,885 4,885 |
|---|---|---|
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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 2022
| 2022 2021 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 11,091 5,847 Membership fees 1,144 40 Room hire 24,188 7,778 Sales and fees 87 9,198 Other income 455 1,426 Bank interest 19 5 Interpreter income 1,063 - Total income 38,047 24,294 Expenditure Salaries 1,668 5,749 Payroll charges 310 1,020 Training 695 - Equipment 5 154 Utilities 5,190 2,935 Repairs, maintenance and security 3,882 2,977 Cleaning and materials 627 122 Postage, printing and stationery 72 213 Telephone and internet 546 517 Insurance 3,055 3,048 Project costs 1,563 1,336 Food and refreshments 78 23 Accountancy fees 1,056 720 Building costs and professional fees - 2,145 Licences, CRBs and subscriptions 266 465 Other expenses 84 115 Depreciation 5,114 5,112 Bad debts 258 - Total expenditure 24,469 26,651 Net income / (expenditure) 13,578 (2,357) Transfers between funds 2,740 - Net movement in funds 16,318 (2,357) Fund balances brought forward 310,587 312,944 Fund balances carried forward 326,905 310,587 |
2022 Restricted funds £ 57,349 - - - - - - 57,349 21,803 254 1,200 989 371 3,583 308 80 - 403 21,931 284 - - - - - - 51,206 6,143 (2,740) 3,403 27,831 31,234 |
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 |
2022 Total funds £ 68,440 1,144 24,188 87 455 19 1,063 95,396 23,471 564 1,895 994 5,561 7,465 935 152 546 3,458 23,494 362 1,056 - 266 84 5,114 258 75,675 19,721 - 19,721 338,418 358,139 |
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 |
|---|---|---|---|---|
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