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 2025
Bradford Deaf Community Association
Annual Report and Financial Statements for the year ended 30 November 2025
| 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 2025
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
Position Chair
Susan McCormack Margaret Hammond Cherag Ali Peter Stanworth Christopher Johnson Allan Foster
Resigned 8 October 2025
Appointed 8 October 2025 Appointed 8 October 2025
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
Chalitha Herath FCCA 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 was formed on 18 November 2010. It 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 2025
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, commercial kitchen area, 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
During this financial year we managed to secure funding to enable us to remove all the old suspended ceilings to insulate the roof spaces and replace the ceilings. All the external walls inside each room were chipped back to the original stone, insulated and replastered. Lighting was replaced with more user-friendly economical lighting which automatically turns off when a room is not is use. Some of the funding included some rewiring and trustees used some of the money in reserves to ensure all the wiring was replaced and a new fire and burglar alarm system was installed. This work has made the centre warmer and will reduce our utility consumption considerably. It has also provided a more spacious venue for all our users as we took the opportunity whilst all the building work was ongoing to remove the defunct bar area. Our community garden still offers a space for people to come and help grow things or simply relax and meet other people.
Closure of a local community centre meant that some groups were looking for new places to meet so we were able to offer two organisations, who provide free meals to people in need, use of our kitchen facilities.
Financial review
The net expenditure for the year was £43,153, including net expenditure of £53,634 on unrestricted funds and net income of £10,481 on restricted funds, after transfers.
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Bradford Deaf Community Association
Trustees' report (continued) for the year ended 30 November 2025
Reserves policy
The charity's free reserves, excluding fixed assets, at the year end were £15,862.
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 2024/2025 expenditure excluding refurbishment costs this equates to a reserve target of between £14,482 and £43,446.
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Bradford Deaf Community Association
Trustees' report (continued) for the year ended 30 November 2025
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 01/07/2026
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 2025, which are set out on pages 7 to 14.
Responsibilities and basis of report
As the charity's trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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1 accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or 2 the accounts do not accord with those records; or
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3 the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
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4 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Chalitha Herath FCCA
06/07/2026
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 2025
| Notes 2025 Unrestricted funds £ Income from: Grants and donations (2) 1,375 Membership fees 1,163 Room hire 14,820 Sales and fees - Other income 2,138 Bank interest 315 Total income 19,811 Expenditure on: Salaries (3) - Payroll charges 551 Training - Equipment 74 Utilities 6,198 Repairs, maintenance and security 4,136 Cleaning and materials 1,871 Postage, printing and stationery 589 Telephone and internet 694 Insurance 313 Project costs 310 Independent examination 1,320 Licences and subscriptions 750 Other expenses 64 Depreciation 4,533 Legal and professional fees - Refurbishment costs 53,602 Total expenditure 75,005 Net income / (expenditure) (55,194) Transfers between funds 1,560 Net movement in funds (53,634) Fund balances brought forward 325,496 Fund balances carried forward (4) 271,862 |
2025 Restricted funds £ 189,782 - - - - - 189,782 23,753 - - - 1,162 657 - - - 3,355 6,908 - 590 100 - - 141,216 177,741 12,041 (1,560) 10,481 18,739 29,220 |
2025 Total funds £ 191,157 1,163 14,820 - 2,138 315 209,593 23,753 551 - 74 7,360 4,793 1,871 589 694 3,668 7,218 1,320 1,340 164 4,533 - 194,818 252,746 (43,153) - (43,153) 344,235 301,082 |
2024 Total funds £ 60,226 70 19,465 96 2,131 403 82,391 17,821 526 3,420 933 12,525 21,278 1,271 218 571 3,292 5,133 1,680 2,218 179 4,941 540 14,608 91,154 (8,763) - (8,763) 352,998 344,235 |
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
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Bradford Deaf Community Association
Balance sheet
| as at 30 November 2025 2025 Unrestricted £ Fixed assets Tangible assets (5) 256,000 Total fixed assets 256,000 Current assets Debtors and prepayments (6) 8,908 Cash at bank and in hand (7) 9,343 Total current assets 18,251 Current liabilities: amounts falling due within one year Creditors and accruals (8) 2,389 Total current liabilities 2,389 Net current assets 15,862 Net assets 271,862 Funds Unrestricted funds 271,862 Restricted funds - Total funds 271,862 |
2025 Restricted £ - - - 29,220 29,220 - - 29,220 29,220 - 29,220 29,220 |
2025 Total £ 256,000 256,000 8,908 38,563 47,471 2,389 2,389 45,082 301,082 271,862 29,220 301,082 |
2024 Total £ 260,533 260,533 24,091 63,596 87,687 3,985 3,985 83,702 344,235 325,496 18,739 344,235 |
|---|---|---|---|
For the year ending 30 November 2025 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 01/07/2026
Susan McCormack (Trustee)
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Bradford Deaf Community Association
Notes to the accounts
for the year ended 30 November 2025
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.
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Bradford Deaf Community Association
Notes to the accounts
for the year ended 30 November 2025
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.
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Bradford Deaf Community Association
Notes to the accounts continued
for the year ended 30 November 2025
| 2 Grants and donations 55 Club Bradford Bradford Metropolitan District Council (BMDC) Deaf support social club Bradford Groundwork UK The Sir Ken and Lady Morrison Fund West Yorkshire Deaf Sports and Social Comm. Sovereign Healthcare Ltd The Neighbourly Foundation Other donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions |
2025 Unrestricted funds £ - - - - - - - - 1,375 1,375 |
2025 Restricted funds £ 4,000 31,816 4,000 135,016 14,000 600 - - 350 189,782 |
2025 Total funds £ 4,000 31,816 4,000 135,016 14,000 600 - - 1,725 191,157 2025 £ 23,359 903 (903) 394 23,753 |
2024 Total funds £ - 39,257 - 14,609 - - 2,250 730 3,380 60,226 2024 £ 17,580 - - 241 17,821 |
|---|---|---|---|---|
The average number of employees during the year was 4, being an average of 0.8 full time equivalent (2024: 3.9, 0.8 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 £ BMDC - BASH Fund 2,867 BMDC - Community Building 4,807 BMDC - Community Chest - Groundwork UK - Sir Ken and Lady Morrison Fund - BMDC - Pick 'n' Mix 3,476 BMDC - SLA Wednesday Group 6,839 Selma Food Donation - Sovereign Healthcare 750 Roof Repair Fund - New Kitchen Fund - 18,739 |
Incoming £ 10,684 - 455 135,016 14,000 10,242 10,435 350 - 8,000 600 189,782 |
Outgoing £ 7,651 4,327 455 135,016 5,252 7,907 8,033 350 750 8,000 - 177,741 |
2025 £ 394 Transfers £ - - - - (1,560) - - - - - - (1,560) |
2024 £ 241 Balance c/f £ 5,900 480 - - 7,188 5,811 9,241 - - - 600 29,220 |
|---|---|---|---|---|
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Bradford Deaf Community Association
Notes to the accounts continued
for the year ended 30 November 2025
4 Restricted funds (continued)
Fund name BMDC - BASH Fund
BMDC - Community Building BMDC - Community Chest Groundwork UK
Sir Ken and Lady Morrison Fund
BMDC - Pick 'n' Mix
BMDC - SLA Wednesday Group Selma Food Donation Sovereign Healthcare
Roof Repair Fund New Kitchen Fund
Purpose of restriction
Towards the cost of a group aimed at older men volunteering their DIY skills to do small repairs around the centre.
Towards building costs.
To purchase new tables for use by all the groups in the centre.
To replace and insulate suspended ceilings, to insulate and replaster walls and to install cost efficient lighting.
To improve reading and writing skills amongst deaf young people. The transfer relates to a contribution towards room hire costs.
Towards a craft group which enables hearing, hard of hearing and D/deaf people to socialise together to break down language barriers and combat isolation.
To provide day care services for the elderly. To purchase food.
To contribute towards the annual subscription to Fareshare for the weekly ambient and bi weekly frozen food deliveries. To repair the roof. Towards a new kitchen.
| Tangible assets Cost At 1 December 2024 Additions At 30 November 2025 Depreciation At 1 December 2024 Charge for year At 30 November 2025 Net book value At 30 November 2025 At 30 November 2024 Debtors and prepayments Debtors Prepayments Accrued income Other debtors |
£ 3,707 - 3,707 3,174 533 3,707 - 533 Computer equipment |
£ 2,048 - 2,048 2,048 - 2,048 - - Project and office i t |
£ 100,000 - 100,000 - - - 100,000 100,000 Land |
£ 200,000 - 200,000 40,000 4,000 44,000 156,000 160,000 2025 £ 4,478 3,857 573 - 8,908 Buildings |
Total £ 305,755 - 305,755 45,222 4,533 49,755 256,000 260,533 2024 £ 4,253 4,486 14,961 391 24,091 |
|---|---|---|---|---|---|
5 Tangible assets
6 Debtors and prepayments
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Bradford Deaf Community Association
Notes to the accounts continued
for the year ended 30 November 2025
| 7 Cash at bank and in hand Cash at bank Cash in hand 8 Creditors and accruals Accruals Taxation and social security Other creditors |
2025 £ 38,423 140 38,563 2025 £ 2,210 146 33 2,389 |
2024 £ 63,466 130 63,596 2024 £ 3,672 313 - 3,985 |
|---|---|---|
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.
Remuneration and benefits received by key management personnel
The total employee benefits received by key management personnel were £8,348 (previous year: £ Nil).
Other related party transactions
| Other transactions with trustees or related parties Emma Sutcliffe Daughter of trustee Margaret Hammond Interpreter costs Name of trustee or related party Relationship to charity Description of transaction |
2025 £ 100 100 |
2024 £ 2,101 2,101 |
|---|---|---|
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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 2025
| 2025 2024 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 1,375 3,110 Membership fees 1,163 70 Room hire 14,820 19,465 Sales and fees - 96 Other income 2,138 2,131 Bank interest 315 403 Total income 19,811 25,275 Expenditure Salaries - 373 Payroll charges 551 526 Training - - Equipment 74 157 Utilities 6,198 7,242 Repairs, maintenance and security 4,136 19,267 Cleaning and materials 1,871 1,271 Postage, printing and stationery 589 218 Telephone and internet 694 571 Insurance 313 2,987 Project costs 310 1,479 Independent examination 1,320 1,680 Licences and subscriptions 750 692 Other expenses 64 179 Depreciation 4,533 4,941 Legal and professional fees - 540 Refurbishment costs 53,602 - Total expenditure 75,005 42,123 Net income / (expenditure) (55,194) (16,848) Transfers between funds 1,560 6,500 Net movement in funds (53,634) (10,348) Fund balances brought forward 325,496 335,844 Fund balances carried forward 271,862 325,496 |
2025 Restricted funds £ 189,782 - - - - - 189,782 23,753 - - - 1,162 657 - - - 3,355 6,908 - 590 100 - - 141,216 177,741 12,041 (1,560) 10,481 18,739 29,220 |
2024 Restricted funds £ 57,116 - - - - - 57,116 17,448 - 3,420 776 5,283 2,011 - - - 305 3,654 - 1,526 - - - 14,608 49,031 8,085 (6,500) 1,585 17,154 18,739 |
2025 Total funds £ 191,157 1,163 14,820 - 2,138 315 209,593 23,753 551 - 74 7,360 4,793 1,871 589 694 3,668 7,218 1,320 1,340 164 4,533 - 194,818 252,746 (43,153) - (43,153) 344,235 301,082 |
2024 Total funds £ 60,226 70 19,465 96 2,131 403 82,391 17,821 526 3,420 933 12,525 21,278 1,271 218 571 3,292 5,133 1,680 2,218 179 4,941 540 14,608 91,154 (8,763) - (8,763) 352,998 344,235 |
|---|---|---|---|---|
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