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