2023-11-30-accounts - Bradford Deaf Community Association

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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 2023

Bradford Deaf Community Association

Annual Report and Financial Statements for the year ended 30 November 2023

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 13

Prepared by West Yorkshire Community Accountancy Service CIO

Bradford Deaf Community Association

Trustees' report for the year ended 30 November 2023

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 Peter Stanworth

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.

Bradford Deaf Community Association Trustees' report (continued) for the year ended 30 November 2023

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

Throughout this year the focus has been on not only securing funds to enable the established groups within the centre to continue operating but also to start to improve the fabric of the building to encourage more footfall and to provide an ambient space for centre users whilst at the same time ensuring the historic value of the building is maintained.

Whilst deciding on any of the projects relating to the fabric of the building, trustees have been mindful that once the work in a particular area is complete, it has to be done in a way that is not only fit for purpose and has longevity but is also retaining the heritage and enhancing the look of the building.

The upper bathroom area has been refurbished in a style that is in keeping with the age of the building but will be easy to maintain and keep clean.

One of the meeting rooms was completely gutted and the suspended ceiling removed. All electrics were made to run behind the skirting board to ensure that any future regulation changes did not involve making holes in walls etc. All the sockets were replaced with round sockets to be more in keeping with the age of the building. The interior walls were all made to look as though they are panelled whilst at the same time giving a large amount of hidden storage space

The garden area now has decking and seating areas and fragrant plants add to the ambiance of the area so it can be enjoyed in the summer months by the centre users to relax and enjoy nature.

Despite drastic budget cuts by Bradford Council and stiff competition for funding we managed to secure funding for three of our projects for a two-year period and also funding to support community centres which we will be spending on improving the infrastructure of the building.

Bradford Deaf Community Association Trustees' report (continued) for the year ended 30 November 2023

Achievements and performance (continued)

It is our aim for the coming year, starting with the most pressing, to work from the top of the building down to ensure that any areas needing our attention are dealt with. The gutters and roof will be the first to get attention and whilst the scaffolding is in situ the external windows will be painted and the walls re-pointed to ensure the exterior of the building is sound

Once this has been completed, we will turn out attention to the interior of the building. There are a lot of plans in the pipeline such as replacing the kitchen and tanking out the cellars but many are dependent on raising the funds so that will also be one of our priorities for the coming year. Ensuring everything is done in a methodical way it is also imperative to ensure that one job does not compromise another.

Throughout the year we have also continued to offer support to the wider community with a food pantry and freezer. Support from Marks and Spencer, Lidl, Neighbourly and Fareshare have all enabled this work to flourish and ensure less goes to land fill and more to the people who need it.

Financial review

The net expenditure for the year was £5,141, including net income of £8,939 on unrestricted funds and net expenditure of £14,080 on restricted funds, after transfers.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £70,370.

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 budgeted expenditure for the year ending 30 November 2024 the trustees reserves target is between £20,000 and £80,200.

Bradford Deaf Community Association Trustees' report (continued) for the year ended 30 November 2023

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 29/07/2024

Susan McCormack (Trustee)

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 2023, which are set out on pages 7 to 13.

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

29/07/2024

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Bradford Deaf Community Association

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 30 November 2023

Notes 2023 Unrestricted funds £ Income from: Grants and donations (2) 1,483 Membership fees 600 Room hire 24,598 Sales and fees - Other income 2,976 Bank interest 371 Interpreter income 530 Total income 30,558 Expenditure on: Salaries (3) 22 Payroll charges 581 Training - Equipment 210 Utilities 12,473 Repairs, maintenance and security 1,635 Cleaning and materials 1,329 Postage, printing and stationery 124 Telephone and internet 661 Insurance 2,417 Project costs 1,075 Independent examination 1,680 Licences and subscriptions 510 Other expenses 233 Depreciation 4,943 Bad debts - Total expenditure 27,893 Net income / (expenditure) 2,665 Transfers between funds 6,274 Net movement in funds 8,939 Fund balances brought forward 326,905 Fund balances carried forward (4) 335,844	2023 Restricted funds £ 34,776 - - - - - - 34,776 16,909 - - 69 500 5,580 7 66 - - 19,300 - 151 - - - 42,582 (7,806) (6,274) (14,080) 31,234 17,154	2023 Total funds £ 36,259 600 24,598 - 2,976 371 530 65,334 16,931 581 - 279 12,973 7,215 1,336 190 661 2,417 20,375 1,680 661 233 4,943 - 70,475 (5,141) - (5,141) 358,139 352,998	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 23,856 1,056 266 84 5,114 258 75,675 19,721 - 19,721 338,418 358,139

All incoming resources and resources expended derive from continuing activities.

Bradford Deaf Community Association

Balance sheet

as at 30 November 2023 2023 Unrestricted £ Fixed assets Tangible assets (5) 265,474 Total fixed assets 265,474 Current assets Debtors and prepayments (6) 11,924 Cash at bank and in hand (7) 71,386 Total current assets 83,310 Current liabilities: amounts falling due within one year Creditors and accruals (8) 12,940 Total current liabilities 12,940 Net current assets 70,370 Net assets 335,844 Funds Unrestricted funds 335,844 Restricted funds - Total funds 335,844	2023 Restricted £ - - - 17,154 17,154 - - 17,154 17,154 - 17,154 17,154	2023 Total £ 265,474 265,474 11,924 88,540 100,464 12,940 12,940 87,524 352,998 335,844 17,154 352,998	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

For the year ending 30 November 2023 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 are 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 29/07/2024

Susan McCormack (Trustee)

Bradford Deaf Community Association

Notes to the accounts

for the year ended 30 November 2023

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, if 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.

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.

Bradford Deaf Community Association

Notes to the accounts continued

for the year ended 30 November 2023

2 Grants and donations Bradford Metropolitan District Council (BMDC) Good Things Foundation Leeds Community Foundation Lidl UK Local Giving Marks and Spencer Group plc The Neighbourly Foundation Other donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions	2023 Unrestricted funds £ - - - - - - - 1,483 1,483	2023 Restricted funds £ 33,526 - - - 500 - 750 - 34,776	2023 Total funds £ 33,526 - - - 500 - 750 1,483 36,259 2023 £ 16,689 - - 242 16,931	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

The average number of employees during the year was 4.1, being an average of 0.8 full time equivalent (2022: 5, 0.9 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme Costs of the scheme to the charity for the year 4 Restricted funds Balance b/f £ BASH (Be Active Stay Healthy) - BSL Supported IT sessions 778 BMDC - Community Building - Community Gardening Project 503 Craft room refurbishment 15,082 Infection Control 63 Lidl hygiene poverty - Lidl Neighbourly 118 Local Giving "Chill Out" - Neighbourly - Pick 'n' Mix - BMDC - Wednesday Group 11,141 Sovereign Health 864 National Lottery Community Fund 2,058 Fuel and Food Poverty 627 31,234	Incoming £ 7,794 - 6,000 - - - 250 - 500 500 9,990 9,742 - - - 34,776	Outgoing £ 3,263 778 5,505 503 15,082 63 250 118 500 500 4,815 8,930 864 784 627 42,582	2023 £ 242 Transfers £ (1,000) - - - - - - - - - (2,000) (2,000) - (1,274) - (6,274)	2022 £ 431 Balance c/f £ 3,531 - 495 - - - - - - - 3,175 9,953 - - - 17,154

Notes to the accounts continued

Bradford Deaf Community Association

for the year ended 30 November 2023

4 Restricted funds (continued)

Purpose of restriction

Fund name Purpose of restriction BASH (Be Active Stay Healthy) Towards the cost of a group aimed at older men volunteering their DIY skills to do small repairs around the centre. The transfer relates to a contribution towards overhead costs.

BSL Supported IT sessions BMDC - Community Building Community Gardening Project Craft room refurbishment Infection Control Lidl hygiene poverty Lidl Neighbourly Local Giving "Chill Out"

To provide BSL IT support for over 18's. Towards building costs Towards garden project. Towards craft room refurbishment. Towards infection control. To purchase sanitary items. To buy food vouchers and food for people in need. Support for our electricity bill to enable BDCA to continue with their food pantry project Towards food and vouchers to buy food. Towards the cost of a craft group which enables hearing, hard of hearing and D/deaf people to socialise together to break down language barriers and combat isolation. The transfer relates to a contribution towards overhead costs.

Neighbourly Pick 'n' Mix

BMDC - Wednesday Group

To provide day care services for the elderly. The transfer relates to a contribution towards overhead costs.

Sovereign Health National Lottery Community Fund

Towards cost of creating a Covid safe outdoor environment.

To engage with the wider D/deaf community by providing support to access BSL tuition, services and activities. The transfer relates to the capitalisation of computer equipment.

Towards buying food and hygiene products for people in need.

Fuel and Food Poverty

Tangible assets Cost At 1 December 2022 Additions At 30 November 2023 Depreciation At 1 December 2022 Charge for year At 30 November 2023 Net book value At 30 November 2023 At 30 November 2022	£ 2,108 1,599 3,707 2,108 533 2,641 1,066 - Computer equipment	£ 2,048 - 2,048 1,230 410 1,640 408 818 Project and office equipment	£ 100,000 - 100,000 - - - 100,000 100,000 Land	£ 200,000 - 200,000 32,000 4,000 36,000 164,000 168,000 Buildings	Total £ 304,156 1,599 305,755 35,338 4,943 40,281 265,474 268,818

5 Tangible assets

Bradford Deaf Community Association

Notes to the accounts continued

for the year ended 30 November 2023

6 Debtors and prepayments Debtors Prepayments Other debtors 7 Cash at bank and in hand Cash at bank Cash in hand 8 Creditors and accruals Creditors Accruals Taxation and social security Other creditors	2023 £ 6,540 3,337 2,047 11,924 2023 £ 88,073 467 88,540 2023 £ 5,013 6,404 236 1,287 12,940	2022 £ 4,454 2,772 409 7,635 2022 £ 83,162 71 83,233 2022 £ - 1,547 - - 1,547

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 Emma Sutcliffe Daughter of trustee Margaret Hammond Employed as an interpreter Name of trustee or related party Relationship to charity Description of transaction	2023 £ 3,430 3,430	2022 £ 3,608 3,608

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 2023

2023 2022 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 1,483 11,091 Membership fees 600 1,144 Room hire 24,598 24,188 Sales and fees - 87 Other income 2,976 455 Bank interest 371 19 Interpreter income 530 1,063 Total income 30,558 38,047 Expenditure Salaries 22 1,668 Payroll charges 581 310 Training - 695 Equipment 210 5 Utilities 12,473 5,190 Repairs, maintenance and security 1,635 3,882 Cleaning and materials 1,329 627 Postage, printing and stationery 124 72 Telephone and internet 661 546 Insurance 2,417 3,055 Project costs 1,075 1,641 Independent examination 1,680 1,056 Licences and subscriptions 510 266 Other expenses 233 84 Depreciation 4,943 5,114 Bad debts - 258 Total expenditure 27,893 24,469 Net income / (expenditure) 2,665 13,578 Transfers between funds 6,274 2,740 Net movement in funds 8,939 16,318 Fund balances brought forward 326,905 310,587 Fund balances carried forward 335,844 326,905	2023 Restricted funds £ 34,776 - - - - - - 34,776 16,909 - - 69 500 5,580 7 66 - - 19,300 - 151 - - - 42,582 (7,806) (6,274) (14,080) 31,234 17,154	2022 Restricted funds £ 57,349 - - - - - - 57,349 21,803 254 1,200 989 371 3,583 308 80 - 403 22,215 - - - - - 51,206 6,143 (2,740) 3,403 27,831 31,234	2023 Total funds £ 36,259 600 24,598 - 2,976 371 530 65,334 16,931 581 - 279 12,973 7,215 1,336 190 661 2,417 20,375 1,680 661 233 4,943 - 70,475 (5,141) - (5,141) 358,139 352,998	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 23,856 1,056 266 84 5,114 258 75,675 19,721 - 19,721 338,418 358,139