**Registered number: 07966408 Charity number: 1146883**
**NORFOLK DEAF ASSOCIATION (NDA) (Operating as Hear for Norfolk)**
**(A company limited by guarantee)**
## **UNAUDITED**
**TRUSTEES' REPORT AND FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 MARCH 2021**
## **NORFOLK DEAF ASSOCIATION (NDA) (A company limited by guarantee)**
|**CONTENTS**||
|---|---|
||Page|
|**Reference and administrative details of the company, its Trustees and advisers**|1|
|**Trustees' report**|2 - 13|
|**Independent examiner's report**|14|
|**Statement of financial activities**|15|
|**Balance sheet**|16 - 17|
|**Notes to the financial statements**|18 - 33|
## **NORFOLK DEAF ASSOCIATION (NDA) (A company limited by guarantee)**
## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2021**
## **Trustees**
P R Prinsley, Chairman C I M I C Cant, Vice Chair C J Doggett (resigned 6 August 2020) D J Butler, Treasurer S R Chalmers J S L Hirst J E Fitzgerald M J Steward M J Platt (co-opted 9 July 2020)
## **Company registered number**
07966408
## **Charity registered number**
1146883
## **Registered office**
14 Meridian Way, Norwich, Norfolk, NR7 0TA
## **Patron**
Sir Richard Jewson KCVO JP
## **Chief Executive Officer**
A Derrett
## **Accountants**
MA Partners LLP, 7 The Close, Norwich, Norfolk, NR1 4DJ
## **Bankers**
Santander UK plc, Bridle Road, Bootle, Merseyside, L30 4GB
## **Solicitors**
Cozens-Hardy LLP, Castle Chambers, Opie Street, Norwich, Norfolk, NR1 3DP
Page 1
## **NORFOLK DEAF ASSOCIATION (NDA) (A company limited by guarantee)**
## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2021**
The Trustees present their Annual report together with the financial statements of the company for the year 1 April 2020 to 31 March 2021. The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).
Since the company qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
The Norfolk Deaf Association (NDA) is a charitable company founded in 1898 and first registered with the Charity Commission in 1962. In February 2012 NDA registered as a Company Limited by Guarantee and, as a consequence, re-registered with the Charity Commission in April 2012. The company’s governing documents are the Memorandum and Articles of Association. In July 2020, following the approval from the Charity Commission, NDA began to operate under the working name of Hear for Norfolk.
The address of the registered office is as shown on the first page. Details of the Trustees/Directors, the Patron, senior executive staff and principal professional advisers are also given on the first page.
## **NORFOLK DEAF ASSOCIATION OBJECTS**
Norfolk Deaf Association (NDA)’s charitable objects are:
“To relieve and assist Deaf and Hard-of-Hearing people in the mitigation of the effects of whole or partial lack or defect in hearing or speech or both.
To improve the quality of life and relieve the needs of persons with all degrees of hearing loss or hearing related issues by providing items, support, activities or facilities in the interests of social welfare, designed to improve their condition of life.” _(extract from NDA’s Memorandum and Articles of Association)_
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## **NORFOLK DEAF ASSOCIATION (NDA) (A company limited by guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The Trustees of the Norfolk Deaf Association have the overall responsibility for the governance and strategic direction of the charity. Trustees are either elected or co-opted to the Board and can stand for re-election. The Board of Trustees currently consists of eight Trustees/Directors and has three officers (Chairman, ViceChairman and Honorary Treasurer). The Board of Trustees meets quarterly and reviews strategy and performance, and monitors implementation plans and budgets. In line with the requirements of the governing document Trustees also organise an Annual General Meeting at which elections take place and resolutions are passed.
In between the main Board of Trustees meetings the Chief Executive has regular communications with the Chairman and the Treasurer.
New Trustees are recruited based on the skills and expertise that have been identified as required to effectively govern the charity. An open recruitment process, as well as a targeted approach, is used when recruiting new Trustees. Interested candidates are asked to submit their CV and a statement about why they wish to join the Board, what particular skills they will bring and what contribution to the Board and the charity they can make. There is a formal interview with the Chairman, the Treasurer and the Chief Executive. The candidates are also given the opportunity to visit some of the services and one or two Board meetings before making the final commitment.
The current Trustees are familiar with the work of the organisation, as the majority of them have been involved with the charity for a number of years. A skills audit of individual Trustees is undertaken on a regular basis and the findings inform the future recruitment to the Board.
A Trustee induction pack is in place, which is given to all newly recruited Trustees. The pack includes various Charity Commission publications, published accounts, financial procedures, risk assessment documents, the current business plan, working budget, roles and responsibility of a Trustee and the Board, and the Memorandum and Articles.
The Chairman of the Board of Trustees and the Chief Executive meet with new Trustees to cover:
- The obligations of Trustee Board members
- The main documents that set out the strategic/operational framework for the charity
- Resources and the current financial position
- Future plans and objectives
- An overview of the work of the organisation and staff team
Trustees are encouraged to attend training sessions to develop their skills and knowledge.
The Trustees have adopted the Charity Commission’s Charity Governance Code 2017.
On a day-to-day basis the organisation is managed by the Chief Executive, who has the overall responsibility for strategic planning and operational management, human and financial resources, service delivery, quality control and fundraising. The Chief Executive has extensive experience and expertise in leading third sector organisations, business transformation, change management, organisational development and fundraising.
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## **NORFOLK DEAF ASSOCIATION (NDA) (A company limited by guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT (continued)**
## **Risk management**
The Board is responsible for the management of the risks faced by the charity. Detailed consideration of the risks is delegated to the Chief Executive. Risks are identified, assessed and controls established throughout the year. A formal review of the charity’s risk management processes is undertaken annually and risks are reviewed on a rolling cycle.
The key controls used by the charity include:
- Strategic planning, budgeting, and management accounting
- Organisational and governance structure and lines of reporting
- Formal written policies, which are reviewed annually
- Hierarchical authorisation and approval levels
- Regular assessments of risk at Board meetings
- Formal agenda for Trustees’ Board meetings
Through the risk management processes established for the charity, the Trustees are satisfied that the major risks identified have been adequately mitigated where necessary. It is recognised that systems can only provide reasonable but not absolute assurance that major risks have been adequately managed.
## **OBJECTIVES AND ACTIVITIES**
## **. Our Vision and Mission**
Our vision is to continue to be a provider of high quality and reliable services for people with hearing loss and related conditions, delivered by a team of experienced, knowledgeable, and professional staff and volunteers.
We are dedicated to improving the emotional wellbeing, communication, and the overall quality of life of people with hearing loss and related conditions. This is achieved by providing practical and emotional support, aural care, hearing aid maintenance, hearing loss awareness training, and information on hearing loss and other related conditions.
We are true to our values and they are at the heart of everything we do.
**Inclusivity** – we believe and making our services available and accessible to anyone who needs them. We believe in staff having the ownership of the services we provide and be empowered to proactively make improvements in their areas of work.
**Integrity** – we believe in treating people with respect, being open, honest and trustworthy. We believe in transparency, accountability, recognising our limitations and in strict adherence to confidentiality.
**Responsiveness** – we believe in a safe, timely, effective, efficient and flexible modus operandi. We believe in responding promptly to the changes in need of our service users, as well as the changes required within the organisation to ensure we maintain a high-quality provision.
**Resourcefulness** – we believe in finding effective solutions to solve problems, in assessing the need to enable us find ‘a way to help’. We believe in planning in accordance with resources available, working as a team and in a collaborative way with other organisations.
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## **NORFOLK DEAF ASSOCIATION (NDA) (A company limited by guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021**
## **OBJECTIVES AND ACTIVITIES (continued)**
## **Our public benefit**
The Trustees confirm that they have complied with their duty in section 4 of the Charities Act 2011 to have due regard to the public benefit guidance used by the Charity Commission for England and Wales. The Trustees further confirm that the activities of the charity are carried out, in line with its objects, for the public benefit.
The charity’s main objective for the public benefit is:
To provide providing practical and emotional support, aural care, hearing aid maintenance, hearing loss awareness training, and information on hearing loss and other related conditions to people with all degrees of hearing loss in Norfolk.
The charity achieves this objective by delivering the following services:
**Hearing Support Service** - the aim of this service is to offer assistance to users of NHS hearing aids by providing emotional support, routine maintenance of their hearing aids, advising on their use, communication tactics and the available assistive listening technology. We deliver this service by reaching our service users through home visiting, community-based clinics, and a mobile clinic. This outreach support service is managed and administered by a small team of paid staff and delivered across Norfolk by a team of welltrained and dedicated volunteers.
**Aural Care Service** - is aimed at improving the quality of life for people who are affected by excessive ear wax. We offer the Aural Care Service (ear wax removal clinics using suction under magnification and, if required, manual instruments), delivered from easily accessible, purpose-built clinic rooms at our premises on Meridian Way, Norwich and through our Mobile Ear Care Clinic. The service is run by a team of professionally trained and experienced Aural Care Practitioners, who are registered nurses and have completed an accredited aural care training.
**Cuppa Care’ Project (well-being support and befriending)** - this service, which has been developed during 2020/21 financial year (succeeding the Befriending Service) and planned to be launched early in 2021/22 financial year, is run in partnership with a number of local charities, offering support and companionship to members of the community who experience a varied degree of hearing loss, as well as being affected by issues such as loneliness, isolation, mental health issues, physical disability or any other medical condition. The aim of the support provided is to enable a service user to develop coping strategies, or even better, to overcome these difficulties.
**British Sign Language (BSL) practice group** - a peer-led learning group, focused on providing the opportunity for those who have recently learnt BSL to practice and further develop this newly acquired communication skill.
**NHS Hearing Test and Hearing Aid Fitting Services** - audiologists from the Norfolk and Norwich University Hospital (NNUH) provide hearing assessments and the full range of standard NHS hearing and fitting services from the NDA’s offices, five days a week between 9am and 5pm. The service is available without visiting the hospital and provides an easily accessible, community based, non-hospital environment. Medical Practices’ practitioners can refer to this service through the Choose & Book facility.
**Tinnitus Support Group** - the group exists to provide support, information and coping strategies for those who experience Tinnitus. We have both formal and informal Tinnitus-related discussions, talks and tester therapy sessions, with external speakers sharing their knowledge on advances in the field of Tinnitus.
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## **NORFOLK DEAF ASSOCIATION (NDA) (A company limited by guarantee)**
**TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021**
## **OBJECTIVES AND ACTIVITIES (continued)**
**Hearing Loss Awareness Training** – our training aims to increase the awareness and understanding of the challenges faced by people with all degrees of hearing loss in the workplace, education and in social settings. A range of programmes are available to meet the needs of different organisations and individuals, delivered from NDA’s training room or client’s own premises.
## **ACHEIVEMENTS AND PERFORMANCE**
## **Organisational level**
Throughout the year the Trustees have monitored the implementation of the objectives set for the year through the Chief Executive’s report at the Board meetings. The Trustees are pleased to report that the service delivery objectives set for the year have been achieved, despite the challenges caused by the pandemic.
The Trustees are very pleased to report that the organisation continued to deliver its services to people across Norfolk throughout the Covid-19 crisis, due to having a robust business continuity plan in place, a strong and professional team, cloud-based IT and telephony infrastructure, and the additional funds secured during the year. This combination enabled a swift adaption of the delivery model for our key services (Hearing Support and Aural Care), and continued support for the many vulnerable people with hearing loss in our county. Unfortunately, due to the Government restrictions we had to postpone the running of our face-to-face group support and training, though advice and information was provided via the phone or other media.
We are also delighted to report that with a generous support from the Paul Bassham Trust, the Goodman Trust, Norwich Consolidated Charities and the Clothworkers' Foundation, who helped us raise the required capital funds to enable us to purchase and convert a vehicle, in October 2020 we were able to launch our mobile aural care clinic, enabling us to see patients closer to their homes and across the rural Norfolk.
Sir Richard Jewson, Patron of Hear for Norfolk, who officially 'launched' the aural care mobile clinic said: “Hear for Norfolk is a fine charity. It is wonderful how a small charity can show the way. The mobile microsuction ear wax removal service is much needed.”
Despite the tough operational and funding environment, where many funders redirected their funding towards the services directly delivering Covid-related services, we still managed to successfully secure an encouraging level of fundraising income, with funds secured from individual donors, trusts and foundations, together with contracts with the Norfolk and Waveney CCG and the Norfolk and Norwich University Hospital. The first year of the National Lottery Community Funds award has been received, out of the pledged three-year £217,401 total grant towards our Hearing Support Service. We also been successful with extending our contract with the Norfolk and Waveney CCG for the Aural Care Service to the South and the North of the county and secure a contract with James Paget University Hospital for the same service. These expansions have provided financial security and also enabled us to position our charity as the key provider of community aural care and hearing support services in the County.
The Friends of NDA scheme has kept a steady membership of 160 during the year. Due to the pandemic, we were not able to offer the annual lecture and social events for our Friends of NDA members during the year.
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## **NORFOLK DEAF ASSOCIATION (NDA) (A company limited by guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021**
## **ACHEIVEMENTS AND PERFORMANCE (continued)**
## **Service**
## **Hearing Support Services**
The Hearing Support Service (HSS) is delivered across Norfolk by a small team of part-time staff, and a team of well trained and dedicated volunteers, via home visiting, community-based and mobile clinics. Historically, we delivered our Hearing Support Service through volunteers predominantly. With many of our volunteers being of the older generation and having to shield, since the Covid pandemic began we have experienced a large reduction in the number of volunteers who can now work for us – the number of volunteers available to us has reduced by 68%.
This highly accessible outreach support service offers assistance to users of NHS hearing aids and works in partnership with the Audiology departments at the Norfolk and Norwich University Hospital, Cromer Hospital, James Paget University Hospital, West Suffolk Hospital, Queen Elizabeth Hospital, Scrivens, Specsavers and the Outside Clinic. Referrals to this service come from the aforementioned Audiology providers, Adult Social Services, Residential & Nursing Homes, Sheltered Housing, relatives and self-referrals.
During the pandemic the HSS volunteers proactively provided emotional support and advice to its service users over the phone or video applications. Where practical help was required, we operated a postal service and sent supplies of tubes, domes and batteries, and provided guidance to service users and/or their families/carers (remotely over the phone or video applications) on how to undertake simple hearing aid maintenance themselves. Where this was not possible our volunteers carried out home visits using appropriate PPE and a ‘door-step approach’ (service users leaving their hearing aids by the door, so the volunteer can collect them and undertake the maintenance in their car, for example), and adhering to stringent infection prevention and control measures. After the first lockdown we were able to re-open the clinics run from our main office, as well as the mobile clinic, and as from the last quarter of the year we have been successful with re-entering care homes.
Our Hearing Support Service is predominantly supporting the elderly population of Norfolk, which has a disproportionate number of people over the age of 65. A big percentage of this cohort are experiencing hearing loss by virtue of ageing, and other issues such as loneliness, isolation, ill health, mobility issues and challenges with access to services due to the rurality of our county. We do our best to take our services into the community to ensure equal access.
We use Outcomes Measuring Questionnaires to measure the impact of our work. During the 2020/21 financial year we sent 720 questionnaires to people who accessed our Hearing Support Service, and received 599 completed questionnaires back, a return rate of 83.2%. We received the following answers to the qualitative questions we asked: “What difference has our support made to….”
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## **NORFOLK DEAF ASSOCIATION (NDA) (A company limited by guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021**
## **ACHEIVEMENTS AND PERFORMANCE (continued)**
We receive regular unsolicited feedback from services users via e-mail, letters or verbally. A few examples of such feedback are below:
_“Thank you for being there and helping over this difficult time.”_
_“Dear X, you were the one who helped me yesterday, and I want to say how grateful I am to you for your dedicated work and kindness – I just can’t get over the difference you have made to my hearing – and I am so thankful for all that you have done for me. Best wishes to you and your team”._
_“Thanks very much for having the batteries, filters and tubes all ready for me when I visited NDA this afternoon. Outstanding service!”_
_“Great service from start to finish, I can hear, and I think what you are doing is remarkable. To be seen on a Sunday and during Covid is exceptional, Thank you!”_
_“I am quite overwhelmed and unable to find the words to thank you for your great kindness in providing such a service to me. It was a great pleasure to meet your volunteer today and to receive the benefit of his experience and skills. Indeed, I find that my hearing has improved by some significance. I wish you and your team continued success with your efforts and hope that my modest contribution will be of some help.”_
During the 2020/21 financial year our Hearing Support Service actively supported 1,993 service users through 2,608 appointments, out of 5,966 currently registered with the service, of which 238 service users have been supported though the home visits (doorstep approach) through 388 appointments, 1,474 through a combination of postal and telephone method, and community-based clinics (2,021 appointments), and 157 at the mobile clinic (199 appointments). 952 new service users joined the service during this period and 32 left the service (passed away).
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## **NORFOLK DEAF ASSOCIATION (NDA) (A company limited by guarantee)**
**TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021**
## **ACHEIVEMENTS AND PERFORMANCE (continued)**
## **Aural Care Services**
The Aural Care Service continued to develop and, with the addition of the contract we secured with James Paget University Hospital, the geographical extension of our contract with the Norfolk & Waveney CCG and the addition of our Mobile Ear Care Clinic, we had to recruit and train additional nurses to the team, as well as Mobile Clinic Assistants/Drivers to help us deliver the outreach element of the service.
During the financial year we have been able to treat a total of 2,417 patients, through 3,194 appointments. Of those, 2,324 appointments have been carried out at our aural care clinics in Meridian Way, 541 appointments delivered from the mobile Ear Care clinic and 329 appointments at James Paget University Hospital.
All patients accessing our Aural Care Service are issued with post-procedure questionnaire that seeks to measure their satisfaction with a number of indicators regarding the care and quality of the service received. Below is a summary of the responses received:
Many patients supported their answers with additional comments, a few of which are exampled below:
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**NORFOLK DEAF ASSOCIATION (NDA) (A company limited by guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021**
## **ACHEIVEMENTS AND PERFORMANCE (continued)**
_“I would not hesitate to use this service again. Staff were very polite and caring and informative. A brilliant service. Thank you!”_
_“Pleased with service, safety, effectiveness and courtesy. Thank you very much.”_
_“Everyone here are always so friendly, very well ran, so glad I found this service.”_
_“Brilliant treatment and very reassuring. Even provided me with a wheelchair as I can't walk. Could not have wished for a better service.”_
_“Treatment and level of care provided was excellent - very friendly staff.”_
_“First class and friendly service with excellent advice.”_
## **Befriending Service has been succeeded by the 'Cuppa Care' Project**
As mentioned earlier, this service, which has been developed during the 2020/21 financial year (succeeding the Befriending Service) in partnership with a number of local charities, namely the Rotary Club of Norwich, Vision Norfolk, Age UK Norwich, Norfolk LGBT+ Project, Norfolk & Waveney Mind, Norfolk CAB and Age UK Norfolk, is planned to go ‘live’ in June 2021.
Due to the restrictions imposed during the Covid-19 pandemic we have not been able to run the _**Tinnitus Support Group, the BSL Practice Group and Hearing Loss Awareness Training,**_ though support and information was provided, when requested, over the phone or online applications.
## **Employees, volunteers and members**
The Trustees would like to pay tribute to the small team of paid staff for their work, professionalism, and commitment and equally to all the volunteers whose help is essential and invaluable in the delivery of the Hearing Support Service. The Trustees acknowledge the difficult times faced during the year due to challenges caused by the pandemic and the substantially increased demand and pressure on the services and are very appreciative to all staff and volunteers who have given their utmost to ensure that services continue to be maintained at a high quality and that NDA continues to reach the most vulnerable in our county.
The Trustees would also like to thank all our members and the Friends of NDA for their continued support and commitment.
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## **NORFOLK DEAF ASSOCIATION (NDA)**
## **(A company limited by guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021**
## **ACHEIVEMENTS AND PERFORMANCE (continued)**
## **Plans for future periods**
Our main plans for the coming financial year are to:
1. Increase the number of locations and the number of appointments for the Aural Care Service clinics across Norfolk.
2. Retain and increase the number of referrals from Medical Practices in the Norfolk & Waveney CCG area, and increase the number of fee-paying patients booking the Aural Care Service.
3. Increase the reach of our Hearing Support Service, by adding additional community-based and mobile clinics.
4. Recruit and train additional volunteers for our Hearing Support Service, targeting staff from care homes. 5. Expand our Hearing Support Service into care homes.
6. Undertake an external evaluation of the Hearing Support Service.
7. Maintain the positive working relationships with the Norfolk & Waveney Clinical Commissioning Group, NNUH, James Paget University Hospital, West Suffolk Hospital, Queen Elizabeth Hospital, Scrivens, Specsavers and the Outside Clinic.
8. Pilot the Cuppa Care Project.
9. Review the feasibility of the Tinnitus Support Group.
10. Proactively promote the Hearing Loss Awareness Training to care homes, medical practices and other community organisations.
11. Explore the opportunity for bidding jointly with NNUH Audiology for the AQP contract for patients age 50+ in response to Norfolk & Waveney CCG procurement process for this service (expected mid 2021).
12. Explore the feasibility of setting up a Hearing Testing and Fitting Service (fee paying initially) and as a back up to the potential challenges with joint bidding with NNUH.
13. Bid for the AQP Ear Clearance contract for Norfolk when Norfolk & Waveney CCG publishes the tender. 14. Focus resources on raising revenue funds from Trusts and Foundations, individual donors, commercial organisations and Friends of NDA.
15. Explore further collaboration with other local charities that deliver important and complementary services to Norfolk based citizens.
## **FINANCIAL REVIEW**
## **Going concern**
After making appropriate enquiries, the Trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.
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## **NORFOLK DEAF ASSOCIATION (NDA) (A company limited by guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021**
## **Reserves policy**
Free reserves are unrestricted funds that are freely available to be spent on any of the charity’s objectives. Tangible fixed assets and the connected bank loans are not included in free reserves as the assets are essential to the charity’s activities and their disposal would adversely impact on its ability to deliver its aims.
The minimum level of free reserves is set by the Board of Trustees on an annual basis and regularly monitored throughout the year. Action will be taken if actual free reserves fall significantly below the level established.
In determining the level of free reserves, Trustees consider the financial impact of the risks facing the charity, including the loss of income from partner agencies and voluntary donations, and balance the need to hold sufficient reserves to enable the charity to:
- Continue its activities when faced with unforeseen circumstances, - Maximize expenditure on charitable activities.
The policy for 2020/21 was to hold a target minimum level of three months projected annual expenditure and ideally at a target level of six months projected annual expenditure in free reserves (as defined by the Charity Commission), assessed to be £75,700. The free reserves as at 31 March 2021 were £82,344.
For the 2021/22 financial year the Trustees aim to focus their efforts upon building up the free reserves and have a long-term target of £197,266, which represents six months projected running costs. In the meantime, all efforts will made to secure the current reserves target of three months of projected annual expenditure, which is £98,633.
Designated funds are funds set aside by the Trustees out of unrestricted funds to fund specific future purposes and projects. As at 31 March 2021 the charity had designated funds of £nil.
As at 31 March 2021, the charity had restricted funds of £20,624. Restricted funds are funds received for undertaking an activity specified by the donor when making the gift or may result from the terms of an appeal for funds. Details of the restricted funds are given in note 16.
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## **NORFOLK DEAF ASSOCIATION (NDA) (A company limited by guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021**
## **Statement of Trustees' responsibilities**
The Trustees (who are also the directors of the company for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles of the Charities SORP (FRS 102);
- make judgements and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees and signed on their behalf by:
................................................ **P R Prinsley** Chairman Date: 12 August 2021
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## **NORFOLK DEAF ASSOCIATION (NDA) (A company limited by guarantee)**
## **INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2021**
## **Independent examiner's report to the Trustees of Norfolk Deaf Association (NDA) ('the company')**
I report to the charity Trustees on my examination of the accounts of the company for the year ended 31 March 2021.
## **Responsibilities and basis of report**
As the Trustees of the company (and 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 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 the company's accounts carried out under section 145 of the Charities Act 2011 ('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**
Since the company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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.
This report is made solely to the company's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the company's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the company and the company's Trustees as a body, for my work or for this report.
Signed: Dated:
Mr F M E Shippam BSc FCA DChA
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## **NORFOLK DEAF ASSOCIATION (NDA)**
## **(A company limited by guarantee)**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2021**
|**Note**
**Income from:**
Donations, legacies and grants
2
Charitable activities
3
Other trading activities
4
Investments
5
**Total income**
**Expenditure on:**
Raising funds
6
Charitable activities
7
**Total expenditure**
**Net income/(expenditure) before net**
**gains/(losses) on investments**
Net gains/(losses) on investments
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
Net movement in funds
**Total funds carried forward**|**Unrestricted**
**funds**
**2021**
**£**
**28,788**
**146,407**
**3,873**
**884**
**179,952**
**16,921**
**90,370**
**107,291**
**72,661**
**1,258**
**73,919**
**18,237**
**73,919**
**92,156**|**Restricted**
**funds**
**2021**
**£**
**40,510**
**108,737**
**-**
**-**
**149,247**
**-**
**177,225**
**177,225**
**(27,978)**
**-**
**(27,978)**
**48,602**
**(27,978)**
**20,624**|**Total**
**funds**
**2021**
**£**
**69,298**
**255,144**
**3,873**
**884**
**329,199**
**16,921**
**267,595**
**284,516**
**44,683**
**1,258**
**45,941**
**66,839**
**45,941**
**112,780**|_Total_
_funds_
_2020_
_£_
_151,450_
_79,821_
_6,630_
_925_
_238,826_
_21,354_
_218,469_
_239,823_
_(997)_
_(2,326)_
_(3,323)_
_70,162_
_(3,323)_
_66,839_|
|---|---|---|---|---|
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 18 to 33 form part of these financial statements.
Page 15
## **NORFOLK DEAF ASSOCIATION (NDA) (A company limited by guarantee) REGISTERED NUMBER: 07966408**
## **BALANCE SHEET AS AT 31 MARCH 2021**
|**Note**
**Fixed assets**
Tangible assets
11
**Current assets**
Debtors
12
Investments
13
Cash at bank and in hand
Creditors: amounts falling due within one
year
14
**Net current assets**
**Total assets less current liabilities**
**Total net assets**
**Charity funds**
Restricted funds
16
Unrestricted funds
16
**Total funds**|**19,972**
**28,203**
**37,567**
**85,742**
**(17,625)**|**2021**
**£**
**44,663**
**44,663**
**68,117**
**112,780**
**112,780**
**20,624**
**92,156**
**112,780**|_10,632_
_26,945_
_22,037_
_59,614_
_(27,755)_|_2020_
_£_
_34,980_|
|---|---|---|---|---|
|||||_34,980_
_31,859_|
|||||_66,839_|
||||||
|||||_66,839_|
|||||_48,602_
_18,237_|
||||||
|||||_66,839_|
The company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
Page 16
## **NORFOLK DEAF ASSOCIATION (NDA) (A company limited by guarantee) REGISTERED NUMBER: 07966408**
**BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2021**
................................................ **P R Prinsley**
Date: 12 August 2021
The notes on pages 18 to 33 form part of these financial statements.
Page 17
**NORFOLK DEAF ASSOCIATION (NDA) (A company limited by guarantee)**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **1. Accounting policies**
## **1.1 Basis of preparation of financial statements**
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Norfolk Deaf Association (NDA) meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
## **1.2 Income**
All income is recognised once the company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
For legacies, entitlement is taken as the earlier of the date on which either: the company is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate.
Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
## **1.3 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources.
Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities. Support costs are those costs, incurred directly in support of expenditure on the objects of the company and include project management carried out at Head Office. Governance costs are those incurred in connection with administration of the company and compliance with constitutional and statutory requirements.
Page 18
**NORFOLK DEAF ASSOCIATION (NDA) (A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **1. Accounting policies (continued)**
## **1.4 Tangible fixed assets and depreciation**
A review for impairment of a fixed asset is carried out if events or changes in circumstances indicate that the carrying value of any fixed asset may not be recoverable. Shortfalls between the carrying value of fixed assets and their recoverable amounts are recognised as impairments. Impairment losses are recognised in the Statement of financial activities incorporating income and expenditure account.
Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following bases:
|Plant and machinery|- 25% straight line|
|---|---|
|Motor vehicles|- 25% straight line|
|Computer equipment|- 25% - 33% straight line|
## **1.5 Debtors**
Trade and other debtors are recognised at the settlement amount. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **1.6 Cash at bank and in hand**
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **1.7 Liabilities and provisions**
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
## **1.8 Financial instruments**
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
## **1.9 Pensions**
The company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the company to the fund in respect of the year.
Page 19
## **NORFOLK DEAF ASSOCIATION (NDA) (A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **1. Accounting policies (continued)**
## **1.10 Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the company and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
## **2. Income from donations, legacies and grants**
|**Unrestricted**
**funds**
**2021**
**£**
Donations
20,352
Legacies
8,436
Grants
-
Corporate support
-
28,788
_Unrestricted_
_funds_
_2020_
_£_
Donations
_28,289_
Legacies
_3,750_
Grants
_-_
Corporate support
_335_
_32,374_|**Restricted**
**funds**
**2021**
**£**
-
-
40,510
-
40,510
_Restricted_
_funds_
_2020_
_£_
_-_
_-_
_119,076_
_-_
_119,076_|**Total**
**funds**
**2021**
**£**
**20,352**
**8,436**
**40,510**
**-**|
|---|---|---|
|||**69,298**|
|||_Total_
_funds_
_2020_
_£_
_28,289_
_3,750_
_119,076_
_335_|
|||_151,450_|
Page 20
## **NORFOLK DEAF ASSOCIATION (NDA)**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **3. Income from charitable activities**
|**Unrestricted**
**funds**
**2021**
**£**
Hearing Support
-
Hearing loss awareness training
-
Aural Care - Norfolk CCG contract
65,235
Aural Care - Fee income
56,401
NNUH
24,771
Norfolk CCGs
-
**Total 2021**
146,407
_Unrestricted_
_funds_
_2020_
_£_
Hearing loss awareness training
_964_
Aural Care - Norfolk CCG contract
_8,658_
Aural Care - Fee income
_11,225_
NNUH
_22,704_
Norfolk CCGs
_-_
_Total 2020_
_43,551_|**Restricted**
**funds**
**2021**
**£**
72,467
-
-
-
-
36,270
108,737
_Restricted_
_funds_
_2020_
_£_
_-_
_-_
_-_
_-_
_36,270_
_36,270_|**Total**
**funds**
**2021**
**£**
**72,467**
**-**
**65,235**
**56,401**
**24,771**
**36,270**|
|---|---|---|
|||**255,144**|
|||_Total_
_funds_
_2020_
_£_
_964_
_8,658_
_11,225_
_22,704_
_36,270_|
|||_79,821_|
Page 21
## **NORFOLK DEAF ASSOCIATION (NDA)**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **4. Income from other trading activities**
## **Income from fundraising events**
|**Unrestricted**
**funds**
**2021**
**£**
Fundraising
-
Friends of NDA
3,855
Miscellaneous income
18
3,873
**5.**
**Investment income**
**Unrestricted**
**funds**
**2021**
**£**
Dividends received
884
**6.**
**Expenditure on raising funds**
**Costs of raising voluntary income**
**Unrestricted**
**funds**
**2021**
**£**
Expenditure on raising voluntary income
16,775
Expenditure on fundraising events
-
Fundraising - wages and salaries
146
Fundraising - pension costs
-
16,921|**Total**
**funds**
**2021**
**£**
**-**
**3,855**
**18**
**3,873**
**Total**
**funds**
**2021**
**£**
**884**
**Total**
**funds**
**2021**
**£**
**16,775**
**-**
**146**
**-**
**16,921**|_Total_
_funds_
_2020_
_£_
_3,452_
_3,098_
_80_|
|---|---|---|
|||_6,630_|
|||_Total_
_funds_
_2020_
_£_
_925_|
|||_Total_
_funds_
_2020_
_£_
_17,487_
_1,505_
_2,323_
_39_|
|||_21,354_|
Page 22
## **NORFOLK DEAF ASSOCIATION (NDA)**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **6. Expenditure on raising funds (continued)**
|**7.**
**Analysis of expenditure by activities**
Hearing Support
Befriending
Tinnitus Support
Aural Care
Hearing Support
Befriending
Tinnitus Support
Aural Care|**Activities**
**undertaken**
**directly**
**2021**
**£**
96,728
7,235
1,730
145,421
251,114
_Activities_
_undertaken_
_directly_
_2020_
_£_
_108,975_
_22,443_
_12,094_
_59,195_
_202,707_|**Support**
**costs**
**2021**
**£**
8,199
298
41
7,943
16,481
_Support_
_costs_
_2020_
_£_
_8,664_
_702_
_704_
_5,692_
_15,762_|**Total**
**funds**
**2021**
**£**
**104,927**
**7,533**
**1,771**
**153,364**
**267,595**
_Total_
_funds_
_2020_
_£_
_117,639_
_23,145_
_12,798_
_64,887_
_218,469_|
|---|---|---|---|
Page 23
**NORFOLK DEAF ASSOCIATION (NDA) (A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **7. Analysis of expenditure by activities (continued)**
## **Analysis of direct costs**
|Staff costs
Other staff costs
Premises
General running expenses
Volunteers costs
Computer & IT support
Legal & professional
Marketing
Depreciation
Staff costs
Other staff costs
Premises
General running expenses
Volunteers costs
Computer & IT support
Legal & professional
Marketing
Depreciation|**Hearing**
**Support**
**2021**
**£**
16,138
17,781
40,505
12,941
2,229
4,035
353
646
2,100
96,728
_Hearing_
_Support_
_2020_
_£_
_25,419_
_16,678_
_36,348_
_12,756_
_9,424_
_3,880_
_2,192_
_1,297_
_981_
_108,975_|**Befriending**
**2021**
**£**
1,028
2,339
1,226
723
-
233
19
-
1,667
7,235
_Befriending_
_2020_
_£_
_6,314_
_3,874_
_5,015_
_2,454_
_1,788_
_633_
_1,259_
_269_
_837_
_22,443_|**Tinnitus**
**Support**
**2021**
**£**
651
671
-
43
-
-
-
1
364
1,730
_Tinnitus_
_Support_
_2020_
_£_
_2,797_
_1,938_
_3,502_
_2,560_
_-_
_413_
_326_
_194_
_364_
_12,094_|**Aural Care**
**2021**
**£**
56,903
12,757
23,788
29,545
-
6,813
1,442
689
13,484
145,421
_Aural Care_
_2020_
_£_
_15,634_
_12,485_
_12,939_
_10,760_
_-_
_4,448_
_895_
_825_
_1,209_
_59,195_|**Total**
**funds**
**2021**
**£**
**74,720**
**33,548**
**65,519**
**43,252**
**2,229**
**11,081**
**1,814**
**1,336**
**17,615**|
|---|---|---|---|---|---|
||||||**251,114**|
||||||_Total_
_funds_
_2020_
_£_
_50,164_
_34,975_
_57,804_
_28,530_
_11,212_
_9,374_
_4,672_
_2,585_
_3,391_|
||||||_202,707_|
Page 24
## **NORFOLK DEAF ASSOCIATION (NDA)**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **7. Analysis of expenditure by activities (continued)**
## **Analysis of support costs**
|Premises
Other staff costs
Governance costs
Premises
Other staff costs
Governance costs|**Hearing**
**Support**
**2021**
**£**
2,122
5,186
891
8,199
_Hearing_
_Support_
_2020_
_£_
_2,413_
_4,493_
_1,758_
_8,664_|**Befriending**
**2021**
**£**
93
205
-
298
_Befriending_
_2020_
_£_
_203_
_499_
_-_
_702_|**Tinnitus**
**Support**
**2021**
**£**
-
41
-
41
_Tinnitus_
_Support_
_2020_
_£_
_205_
_499_
_-_
_704_|**Aural Care**
**2021**
**£**
2,030
5,023
890
7,943
_Aural Care_
_2020_
_£_
_1,199_
_4,493_
_-_
_5,692_|**Total**
**funds**
**2021**
**£**
**4,245**
**10,455**
**1,781**|
|---|---|---|---|---|---|
||||||**16,481**|
||||||_Total_
_funds_
_2020_
_£_
_4,020_
_9,984_
_1,758_|
||||||_15,762_|
## **8. Independent examiner's remuneration**
||**2021**|_2020_|
|---|---|---|
||**£**|_£_|
|Fees payable to the company's independent examiner for the independent|||
|examination of the company's annual accounts|**1,781**|_1,746_|
Page 25
## **NORFOLK DEAF ASSOCIATION (NDA)**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **9. Staff costs**
|Wages and salaries
Contribution to defined contribution pension schemes|**2021**
**£**
**74,063**
**803**
**74,866**|_2020_
_£_
_52,253_
_273_|
|---|---|---|
||||
|||_52,526_|
Included in the above are redundancy payments totalling £Nil (2020: £11,038).
The average number of persons employed by the company during the year was as follows:
||**2021**|_2020_|
|---|---|---|
||**No.**|_No._|
|Employees|**6**|_5_|
No employee received remuneration amounting to more than £60,000 in either year.
## **10. Trustees' remuneration and expenses**
During the year, no Trustees received any remuneration or other benefits _(2020 - £NIL)_ .
During the year ended 31 March 2021, no Trustee expenses have been incurred _(2020 - £NIL)_ .
Page 26
## **NORFOLK DEAF ASSOCIATION (NDA)**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **11. Tangible fixed assets**
|**Cost or valuation**
At 1 April 2020
Additions
At 31 March 2021
**Depreciation**
At 1 April 2020
Charge for the year
At 31 March 2021
**Net book value**
At 31 March 2021
_At 31 March 2020_
**12.**
**Debtors**
**Due within one year**
Trade debtors
Prepayments and accrued income
**13.**
**Current asset investments**
Listed investments|**Plant and**
**machinery**
**£**
**2,606**
**2,973**
**5,579**
**1,087**
**1,675**
**2,762**
**2,817**
_1,519_|**Motor**
**vehicles**
**£**
**64,754**
**21,691**
**86,445**
**35,530**
**12,740**
**48,270**
**38,175**
_29,224_||**Computer**
**equipment**
**£**
**22,363**
**2,634**
**24,997**
**18,126**
**3,200**
**21,326**
**3,671**
_4,237_
**2021**
**£**
**16,391**
**3,581**
**19,972**
**2021**
**£**
**28,203**||**Total**
**£**
**89,723**
**27,298**
**117,021**
**54,743**
**17,615**
**72,358**
**44,663**
_34,980_
_2020_
_£_
_7,132_
_3,500_|
|---|---|---|---|---|---|---|
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
|||||||_10,632_|
|||||||_2020_
_£_
_26,945_|
Page 27
## **NORFOLK DEAF ASSOCIATION (NDA)**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **14. Creditors: Amounts falling due within one year**
|Other loans
Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income|**2021**
**£**
**10,000**
**4,452**
**1,393**
**-**
**1,780**
**17,625**|_2020_
_£_
_10,000_
_15,557_
_389_
_64_
_1,745_|
|---|---|---|
||||
|||_27,755_|
## **15. Financial instruments**
||**2021**|_2020_|
|---|---|---|
||**£**|_£_|
|**Financial assets**|||
|Financial assets measured at fair value through income and expenditure|**65,770**|_48,982_|
Financial assets measured at fair value through income and expenditure comprise current asset investments and cash and cash equivalents.
Page 28
## **NORFOLK DEAF ASSOCIATION (NDA) (A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **16. Statement of funds**
## **Statement of funds - current year**
|**Balance at 1**
**April 2020**
**£**
**Unrestricted funds**
General Funds
**18,237**
**Restricted funds**
Clothworkers' Foundation
**10,807**
Norwich Consolidated
Charities
**10,000**
Edward Gostling Foundation
**4,584**
Albert Hunt Trust
**4,166**
Alan Boswell Group
Charitable Trust
**4,000**
Norwich Freemans Charity
**3,670**
Norfolk Community
Foundation - Birketts Fund
**833**
Geoffrey Watling Charity
**833**
Martin Laing Foundation
**875**
The National Lottery
Community Fund
**-**
Norfolk CCG's
**-**
Norfolk Community
Foundation Recovery Fund
**-**
Norfolk Community
Foundation - Saracens's Fund
**-**
Other restricted funds
**8,834**
**48,602**
**Total of funds**
**66,839**|**Income**
**£**
**179,952**
**-**
**-**
**-**
**-**
**10,000**
**-**
**-**
**-**
**-**
**72,467**
**36,270**
**10,000**
**5,000**
**15,510**
**149,247**
**329,199**|**Expenditure**
**£**
**(107,291)**
**(10,807)**
**(10,000)**
**(4,584)**
**(4,166)**
**(4,500)**
**(3,120)**
**(833)**
**(833)**
**(875)**
**(66,893)**
**(36,270)**
**(8,000)**
**(5,000)**
**(21,344)**
**(177,225)**
**(284,516)**|**Gains/**
**(Losses)**
**£**
**1,258**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**1,258**|**Balance at**
**31 March**
**2021**
**£**
**92,156**|
|---|---|---|---|---|
|||||**-**
**-**
**-**
**-**
**9,500**
**550**
**-**
**-**
**-**
**5,574**
**-**
**2,000**
**-**
**3,000**|
|||||**20,624**|
|||||**112,780**|
Page 29
**NORFOLK DEAF ASSOCIATION (NDA) (A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **16. Statement of funds (continued)**
The Clothworkers' Foundation funds are used towards the purchase & conversion of vehicle for the mobile Aural Care Service.
The Norwich Consolidated Charities funds are used towards the purchase & conversion of vehicle for the mobile Aural Care Service.
The Edward Gostling Foundation funding is used towards the cost of delivering the Hearing Support Service.
The Albert Trust funding is used towards the cost of delivering the Hearing Support Service.
The Alan Boswell Group Charitable Trust funds are used towards the cost of delivering the Hearing Support Service.
The Norwich Freemans Charity funds are used towards the costs of training new volunteers.
Norfolk Community Foundation - Shelroy Charitable Trust funds were used towards the Hearing Support Service, in particular the volunteers' and operational costs.
The Geoffrey Watling Charity funds were used towards the running costs of the Hearing Support Service.
The Martin Laing Foundation funds are used towards the running costs of the Hearing Support Service.
The National Lottery Community Fund is a three year funding arrangement to provide funds towards the Hearing Support Service.
Norfolk CCG's funding is used towards providing advice and a hearing support service for NHS hearing aid users throughout Norfolk and for working with organisations who refer newly diagnosed hearing aid users to the NDA.
The Norfolk Community Foundation Recovery Fund funds are used towards the salaries of Aural Care Service staff.
Norfolk Community Foundation - Saracen's Fund is used towards the cost of delivering the Hearing Support Service.
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## **NORFOLK DEAF ASSOCIATION (NDA) (A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **16. Statement of funds (continued)**
## **Statement of funds - prior year**
|**Unrestricted funds**
General Funds
**Restricted funds**
Clothworkers' Foundation
Norwich Consolidated
Charities
Edward Gostling Foundation
Albert Hunt Trust
Alan Boswell Group
Charitable Trust
Norwich Freemans Charity
Norfolk Community
Foundation - Birketts Fund
Geoffrey Watling Charity
Martin Laing Foundation
The National Lottery
Community Fund
Norfolk Community
Foundation Recovery Fund
Albert Hunt Trust
Edward Gostling Foundation
Norfolk Community
Foundation - Birketts Fund
Geoffrey Watling Foundation
Other restricted funds
**Total of funds**|_Balance at_
_1 April 2019_
_£_
_66,481_
_700_
_750_
_300_
_583_
_932_
_416_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_3,681_
_70,162_|_Income_
_£_
_83,480_
_-_
_1,500_
_-_
_-_
_-_
_-_
_36,270_
_24,400_
_23,000_
_12,500_
_5,230_
_5,000_
_5,000_
_5,000_
_5,000_
_32,446_
_155,346_
_155,346_|_Expenditure_
_£_
_(129,398)_
_(700)_
_(1,375)_
_(300)_
_(583)_
_(932)_
_(416)_
_(36,270)_
_(13,593)_
_(13,000)_
_(8,500)_
_(1,560)_
_(834)_
_(416)_
_(4,167)_
_(4,167)_
_(23,612)_
_(110,425)_
_(239,823)_|_Gains/_
_(Losses)_
_£_
_(2,326)_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_(2,326)_|_Balance at_
_31 March_
_2020_
_£_
_18,237_|
|---|---|---|---|---|---|
||||||_-_
_875_
_-_
_-_
_-_
_-_
_-_
_10,807_
_10,000_
_4,000_
_3,670_
_4,166_
_4,584_
_833_
_833_
_8,834_|
||||||_48,602_|
||||||_66,839_|
Page 31
## **NORFOLK DEAF ASSOCIATION (NDA) (A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **17. Summary of funds**
**Summary of funds - current year**
|**Balance at 1**
**April 2020**
**£**
General funds
**18,237**
Restricted funds
**48,602**
**66,839**
**Summary of funds - prior year**
_Balance at_
_1 April 2019_
_£_
General funds
_66,481_
Restricted funds
_3,681_
_70,162_|**Income**
**£**
**179,952**
**149,247**
**329,199**
_Income_
_£_
_83,480_
_155,346_
_238,826_|**Expenditure**
**£**
**(107,291)**
**(177,225)**
**(284,516)**
_Expenditure_
_£_
_(129,398)_
_(110,425)_
_(239,823)_|**Gains/**
**(Losses)**
**£**
**1,258**
**-**
**1,258**
_Gains/_
_(Losses)_
_£_
_(2,326)_
_-_
_(2,326)_|**Balance at**
**31 March**
**2021**
**£**
**92,156**
**20,624**|
|---|---|---|---|---|
|||||**112,780**|
|||||_Balance at_
_31 March_
_2020_
_£_
_18,237_
_48,602_|
|
General funds
Restricted funds|||||
|||||_66,839_|
## **18. Analysis of net assets between funds**
## **Analysis of net assets between funds - current year**
|**Unrestricted**
**funds**
**2021**
**£**
Tangible fixed assets
9,812
Current assets
99,969
Creditors due within one year
(17,625)
**Total**
92,156|**Restricted**
**funds**
**2021**
**£**
34,851
(14,227)
-
20,624|**Total**
**funds**
**2021**
**£**
**44,663**
**85,742**
**(17,625)**
**112,780**|
|---|---|---|
Page 32
**NORFOLK DEAF ASSOCIATION (NDA) (A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **18. Analysis of net assets between funds (continued)**
## **Analysis of net assets between funds - prior year**
|Tangible fixed assets
Current assets
Creditors due within one year
**Total**|_Unrestricted_
_funds_
_2020_
_£_
_5,887_
_40,105_
_(27,755)_
_18,237_|_Restricted_
_funds_
_2020_
_£_
_29,093_
_19,509_
_-_
_48,602_|_Total_
_funds_
_2020_
_£_
_34,980_
_59,614_
_(27,755)_
_66,839_|
|---|---|---|---|
## **19. Pension commitments**
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £803 _(2020 - £274)._ Contributions totalling £Nil _(2020 - £64)_ were payable to the fund at the balance sheet date and are included in creditors.
## **20. Related party transactions**
During the year the charity made payments to Prospect Consultancy, a business in which Aliona Derrett, the Chief Executive Officer, is the sole proprietor, totalling £50,610 (2020: £52,863) in respect of management and fundraising services.
During the year the charity made payments to the husband of the Chief Executive Officer, totalling £3,539 (2020: £2,978) in respect of marketing and sales services, with a focus on the promotion of the Aural Care Service.
Page 33