Ro9151orod nUMr. 07966408 Chayity numbor: 1146883 NORFOLK DEAF ASSOCIATION (NDA) (A company Ilmlted by guarantee) UNAUDITED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
NORFOLK DEAF ASSOCIATION (NDA) IA Company Ilmltod by guarantee) CONTENTS Page Referenco and admlni$trativ• detalls of tho Charlty, Its Tru$toK and advbsers Tn*1, report 2-19 Ind•p•nd•nt examine# report 20 St¥l¢ment of flnanclal actlvltl 21 Balanco shoot 22-23 Notes to the financlal statements 24-42
NORFOLK DEAF ASSOCIATION INDAI IA company limit•d by guarantoo) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY. ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2026 Trusto•s J Penn. Chairperson Dr R J A Cadman JSLHirsl R A Moate, Treasurer P R Prinsley MP A W. Mohammed {CtrOpted 6 November 20251 C l M I C Cant, Vice Chair (resigned 18 November 2025} L. Chandler {CopIed 29 January 20261 J Middleton Icctropted 29 January 2026) Company rogistorod numbèr 076408 Charlty rggist•rad number 1146883 RegiJtered offlce 14 Meridian Way Nomich Norfolk NR7 OTA Patrons Sir Richard Jewson KCVO JP Lady Dannatt MBE, Lordli¢utenant Norfolk Chl•f •x•cutive officer A Derrett A¢¢ountants MA Partners LLP Chartered Accountants 7 The Close Norwich Norfolk NR14DJ Banke Sanlander UK pk Bridle Road Boolle Merseyside L30 4GB CAF Bank 25 Kings Hill Avenue Kings Hill West Malling Kent ME194JQ Solicito Lealhes PrKJr Solicitors 74 The Close Norwich Norfolk NR14DR Pagè 1
NORFOLK DEAF ASSOCIATION (NDA) {A company limited by 9uarant•e) TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2026 The Trustees pres8nl their annual report together with the financial statements of the Charity for the year 1 Apnl 2025 to 31 March 2026. The Annual report serves the purposes of both a Trustees, report and a directors, report urbder company law. The Trustees confirm that the Annual report and financial slalemenls of the charitable MpanY comply with the current statutory requirements. the requirements of the chari18ble company's governing document and the provision$ of the Statement of Recommended Practice {SORP} applicable lo charities preparing their accounts in accordanee wrth the Financial Reporting Standard applicable in the UK and Republic of Ir8land IFRS1021 {8ffective 1 January 2019}. Since the Charty qualifies as small under section 382 of the Companie5 Act 2CQ6. the Strategie report required of medium and large companies und&r the Companies Act 20c6 Istrategic Report and DireGlors' Reporti Regulations 2013 has been omitted. Reference and admlnl8tratlv¢ deta118 Thè Norfolk Deaf Assoaation INDAI is a chafitable company founded in 1898 and first registered wlth the Charity Commission in 1962. In February 2012 NDA registered as a Company Limited by Guarantee and, as a ¢onsequenc0, re-regi5tered with the Charity Commission in April 2012. The Charity's governing docum8nts are the Memorandum and Articles of Association. In July 2020. folk)wing the approv41 from the Charity Commission, NDA began lo operate under the working namg of Hear for Nofftlk. The address of Ihe registered office is as shown on the first page. Detals of the Trustee$lDitttors, the Patrons, the Chiof Executive Officer and principal professb)nal advi8ers are also gNen on the first pagg. Norfolk Deaf Assoclatlon (NDA) Objects The Norfolk Deaf Association's charilablfr objects are: To relieve and assist Deaf and har(fthearing people in the mitigation of the effects of vthole or partial lack or defect in hearing or speech or both. To improve the quality of lrfe and relieve the needs of persons with all degrees of h8aring loss or hearing related issues by provKling items, support, a¢liMties or fa¢ilili&s in the interests of social welFare, degned lo improve their wndition of life." lextrnct from NDA'S M8mornndum andArtides of Associ8tionl Structure governance and managomfrnt . Constltutlon Norfolk Deaf AssocialKsn INDA} 18 registered as a charitable company Imited by guarantee and was set up by Memorandum of Associalion. b. MothodB of appolntm•nt or dection of Tru8to•8 The management of the Charity is the re$pon8ibility of the Trustee$ vtho ale elecled and COwOPted under the temis of the Memorandum ofAssociation. Page 2
NORFOLK DEAF ASSOCIATION INDAI {A company Ilmlted by guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Structurei governanco and management (continued) Organivational $tNcturn and docislon-maklng polici The Trustees of Hear for Norfolk have the overall iesponsibillty for th8 govemanee and strategic direction of the Charty. Trustees a either elected or COPted to the Board and can stand for re-electn. During this financial year the Board of Trustees eon$i$ted of six TrusteeslDirectors and had three officers {Chairper80n, Vi¢e-Chair and Honorary Treasurer). The Board of Twslees meets quarterty and reviews strategy and performance, and monitors implemenlalion plans and budgets. In line with the requirements of the governing document Tru$lees also organise an Annual General Meeting at whKh elections take place and resolutions are passèd. In beeen the main Board of Trustees meetings. the Chief Executive Officer has regular communi¢ations with the ChaIr$on and the Trwurer. and the Trustees alike. On a day-to4ay basis the organisation is managed by the Chief Exe¢ulive Officer, who has the overall respcnsibilty for strategic planning arKI opèrational management. human and financial resource8, service delivery, quality control and income generation. Tho Chief Executive Officer is also the Registered Manager with the CQC. The Chief Executive Officer has extensive exp&rien¢e and 8xpertise in leading third sector organisath)ns. business transfomalion, change management, or9anisalional development and profession fundraising. d. Polic1•• adoptsd for the induction and trnining of Truste New Trustees are iec¥uiled based on the skills and eXpe'Se that have been identified as required to effectively govam the Charlty. An open Tecruitmenl process, a¥ well as tsrgeted approach. is used when recru9 new Trustee8. Interested candidate$ are asked to submit their CV and a statement about why they wish lo join the Board. what particular skills they will bring and what ntribution lo the Board and the Chorty they can make. There is a formal interview with the Chaimian and the Chief ExtiVe. The candidates are also given the opportunity lo visit some of the siCeS and attend one or Iwo B08rd meètings before making the final ommilmenl. The current Trustees are familiar with the work of the organisation, as the majority of them have been involvèd with the Charty for a number of years. A skills audrt of individual Trustees is undertaken on a regular basis and the tindings inform the futur8 recruitment to the Board. A Trustee induction frpack is in pla, which is given to all ne reeruiled Trustees. The pack includes vadous Charity CommisSn publications. published accounts. financial procedures. the Charity's risk assessment, the Current busines$ plan, working budgeL roles and responsibility of a Trustee and the Board, Truste8 Code of cOndt and the Memorandum and Articles of Association. The Chaimian of the Board of Trustees and the Chief Executwe Officer meet with new Tru8tees to cov81'. The Obgat$ of Trustee Board members The main documents that set out the slrategicjoperational framework for the Charity Resources and the current financial position FthU plans and objectives An ov¢rview of the work of the organisalion and staff team Trustees are encouraged to attend training sessions lo develop their skills and knowledge. The TnFsle&s adopted the Charity Ccmmission's Chority Govemance Code 2017. Page 3
NORFOLK DEAF ASSOCIATION (NDA) IA company limited by guarantso) TRUSTEES. REPORT {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2026 Structurn. govornance and manag•mont (eontlnued) e. Risk managemont The B¢)ard is responsible for the management of the risks faced by the Charity. Detailed consideration of the risks is dekgated to the Chief Executive. Risks are idenlffjed, assessed and controls established throughout the year. A formal review of the Charity's risk management processes is undertaken on an annual basis and risks are rev¢ewod on a rolling cyde. The key controls used by the Charity include.. Strategic planning, budgeting. and management a¢counliThJ Organisalional and govemance structure and lines of reporting Formal writton p0CleS, which are reviewed regufarfy Hierarchical authori$alion and approval levels Regular assessments of risk at Board meets'ngs Formal agenda for trustees, Board activity Through the rÉsk management processes established for the Charity, the Tnjslees are satisfied that the major risks identified have been adequately mttigaled where necessary. 11 is recogntsed that systams can only provide re8sonable but not absolute assurance that maior risks have been adequatety managed. ObJe¢tlvo6 and actlvltle8 . Ourvision and Mimion Our vision is to eontlnue to be the community healthcare provider of choKe for Feopb with hearin9 loss and related conditions. Our mi88ion is dedicated to improving the improving health and wellbeing. atding communication, and enhancing the qualty of lrfe of people with hearing loss and hearing related conditions of all ages, their families and care. We hleve this by provkling practical and emotional support, aural car8, hearing aids maintenance, hearing assessment and fitting, oloswy, hearing loss awareness training, and informalK)n and a¢fvice on hearing loss and hearing related conditions, and assistive listening devices. We are true to our ¥alu•s and they are at the heart of everything we do. In¢luslvJty - we believe in making our services available and accessible to anyone needs them. We believe in staff having the ownership of the services we provide and be empowered lo proactivety make improvements in thair areas of work. Integrlty - we believe in treating people with respect, being open, honest and truSorthy. We bèlieve in transparency. &counl8bilily, recognising our limitations and in strict adherenc8 to confidentialty. Responslven•$s- we believe in a saf8, timely, effective, efficient and flexible modus operandi. We believe in responding prompuy to the changes in need of our Service users. as well as the changes required within the organisalion to ensure we maintsin a high-quolity provision. Res0ur¢•fi- we believ8 in finding effective solut3 to solve problems. in assessing the need to enable us find 'a way to help.. We believe in planning in accordance with resour available, in delivering cost effective serviees and being ffinancialty prudent. working as a team and in a collaborative way with other organisatkjns. Page 4
NORFOLK DEAF ASSOCIATION {NDA} IA company limltod by guarant•o) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 ObJgc1fv08 and actlvltlm IcontlnU b. Min activltles undertaken to further the Charlty'$ purp0808 for tho public bonefft The Tiustees confimi that they hove complied wrth Ih8ir duty in section 4 of the Charities Act 2011 to have due regard lo the public beneffit guidance used by the Charity Commission for England and Wales. The Trustees further Confi that the activities of the Charity ar8 carried out, in line il$ objeels, for the public benefrt. The Charity's main obje¢live for the public benefit is: To provide providing pr8ctical and emotional support, aural eare. hearing aKI maintenance. hearing assessment and filling, otoscopy, hearing 105s awareness training, and information and adviee on hearing loss and hearing related condttions, and assistive fistening dev$ to people of all ages wrth all degrees of hearing loss in Norfolk. The Charity achieves this objective by delivering the following services.. Aural Carn S•Nlc• is aimed at improving the quality of life for people who are affe¢18d by excessive ear wax. Vve offer the Aural Car9 Service lear wax removal clinics using suth.on under magnification and. if required, manual instruments}, delivered from easity accgssible community-based clinics, mobile ear car8 clinic, and domiciliary and care home visits for patients that are housebound. The service is run by a team of Professionally trained and expengnced Aural Care Practiliongrs, who are registered nurses and have completed specialist aural care training. Adult Audiology SoNlco is aimed at ass8ssing hearing function, 8dvising on th8 most beneficial treatmont for hearing loss. dispensing and filling hearing aids. We offer this NHS funded ac£essiblè audrology sèNi¢e to peopl& age S0+ Mth age related hearing loss. The Servi is delivered by trained. registered and experien Audiologists from our mmunity-based and mobile clinics, and as well as through domiciliary and care horne visits for housebound patient& Hearing Support SèNl¢e the aim of this seNice is to offer assistance to users of NHS hearing aids by providing emotional support. routine maintenance of their hearing aids, advising on their use, communicallon tactics and the available assi$twe listening davices. We deliver this service by reaching our setviee users through home visiting, community-based clinics. and a mobile clinic. This oulrea¢h support seNice is managed and administered by a all team of paid staff and delivered across Nortolk by a team of well-trained and dedicated volunteers. As part of this service, we offer the Ear Otos¢opy ¢llnl¢, which is aimed al screening individuals for the presenGe of ear wax, debris and fol9n bodies and referring for appropriate treatment, rf required. The Cupp• Care Projxt offers emotional, wellbging and practical support, infomialion and a(fvic8 to members of the community who might experien loneliness or isolation or who might require specialist support or athice. This oulrexh service 18 delivefed from m8ny rural and urban locations across Norfolk, ulilising a purposefully converted vehide. Hearin9 Loss AWarnna Tralnlng aims to increase the awarene88 and understanding of the challenges faced by people with all degrees of hearing loss in the wothplace, education and in social settings. The training 1$ delivered face-trface as well as online, enabling us to meet the needs of drfferenl organisions and individuals. Poge 5
NORFOLK DEAF ASSOCIATION (NDA) IA ¢omp4ny limit•d by guarantse) TRUSTEES. REPORT {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2026 Achlovements and porfomian¢• . Review of activitie8 Oryanisational lovgl Throughout the year the Trustees have monitored the implementation of the objectives sel for the year through the Chief Execub've's report at the Board meetings. The Trustses are pkased lo report that the services delivery objectives sel for the year have been achieved. The Trustees would like lo once again ackn¢)wledge the ¢Jporalional chan9?8 experienced during the year. wrth a k)ng-lime lasting uncertainty in relation to contract with the local NHS affecting the Aural Cara Service. which imr*ded the charity's ability to plan, recruit and relain the required staff capacity lo meet the demand. Further challenges were experienced in relation lo staff resourcing of activities due to a numbei of colleagues retiring and challenges with recruiting Audiologists to Audiolggy Service due to national shortage of qualified professionals. H¢)wever, despits the aforementioned challenges and wrth thanks lo The Big Lottery Community Fund and several Trusts and Foundations, the charty continued wrth the sU$sj1 delivery of its Cupp8 Care Project and Hearing Support Service, maintaining ils reach across many focations in Norfolk and providing a reliable. regular and accessible emotnal and practical support, infornialion and advice lo people experiencing hearing loss. and other ear and hearing related issues in local communitie& Whilst some services Ferfomance largels set for the year have not been met as a consequence lo contractual instability and recruitment challenges mentioned above. ovèrall. the organisation performed well. responded lo the needs identified by f(s $ervi¢e users and is able lo demonstrate the positive impact and difference made to peoplo's h'ves. The funding environment became even more challenging during the year, wilh a notable reduction in the level of donation$ received Mparing lo the prewous years and the sr£8 of grants secured being of Eower v8lue. We are, however, are very grateful lo all the individual donors. Friends of Hear for Norfolk, grant making Trusts and Foundations, The Big Lottery Community Fund for all the financial support provided, and the NHS Norfolk and Waven&y ICB and James Pagel Univgrsity Hospital for the services contracts. all of which enabled us lo continue deliver our high quality and accessib 80Thice$ and support to people of Norfolk. We are also grateful lo a number of Trusts, community organisalions and individual donors for their grants. donations and pledges towards our ¢8Pital project - the Mobile Hearing Assessment & Ear Care Unit. During the year we raised ever half of the funds required for the PTojeGL A formal review of the a¢hievemenl$ of objectives and key Performan indicators set in the Business plan for the year has been carried out by the whole staff team, the finding of which have been reported to and discussed by the Board of Trustses al the end of the financial year. The key objectives and priorities for 2026r27 financial year have been agreed on as part of these meetsngs. A summary of these objectives can be found in the 'Plans for the future section, of this report. Page 6
NORFOLK DEAF ASSOCIATION {NDAI IA company limitod by guarant••) TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 31 PMRCH 2026 Aehlgvemont8 and perforniance Icontlnuedl Swvlc•s Aural C•re Swvlce (ACS)- e8rw8x Mov81 uyng MKmsuCtn The Aural Care Service (ACS) continued to offer ear care lo GP and seif-referred patients from its communty- based and mobile clinic5, and undertake care htsmes and domiciliary visits to houseboLtrKI Feople. The aural tare team experienced a roduction in nursrng hours as a rg$uIt of staff retirement and our inability to recruf( to the requlred capacity caused by the ongoing uncertainty over continuation of our contract with the local NHS. None the less, staff were able lo worf( some overtime and do their utmost lo meèt the demand. During the year we regularly run sd)edukd mobile and communty-based clinics. though Ythh we delNered totsl of 6,992 aural care appoinlmgnts lo 5,274 individual patients. Out of 6.992 appointments 6.562 appointrnents were attended by Patnts that have been referred by their GP. 788 appointments attended by fee-paying patients and 644 appointments attended by patients referred to us by James Paget UnNersity Hospital. In adilion. wo carried out 379 thmiciliary and care homes visits. We had a totsl of 2,367 new patients who have accessed this service during the year. Strotigty 8gr•• Aw•• DIMw••l8irongty •sagr•• 67.4.% 29.1% 3.5% 88.7% 12.8% Q,4% 81t.s% 10.7Y. 0.7% 88.5% 10.8% 0.6% 07.5% 0.5'A 88.9% 10.7% OA% .2% 92% o.s% 89,5% 0.OX 8S.S 13.VA 81.1% 17.rn 1.1% 89.7% 9.vh Page 7
NORFOLK DEAF ASSOCIATION (NDA) IA Company limited by guarnnt¢el TRUSTEES, REPORT {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Achlovom•nts and p•rforn)an¢• (¢ontinutrd) Many p8tsgnts write or call us followin9 the proceduTe to tell us 8b)ut the dfftrence our $LPPOrt ha8 madg 10 them. A few example$ below.. '18ppr8th818 the bnlliant support of all Ih8 Staff I met and helped me. I can hear rrow, everything seems very loud. Bgst wish8s you HearforNorfolk18om. You aTr very caring, patient, and awesomell" "The s6Thice th8t Hear for Norfolk undertake 2nd to none. They 8re pmfessK)nal, courtgous and vary much needed. I have bean under the NHS 8nd they could18am a thing or two about how to act and dgliv&r a service th8t I ve Ceived. Thank you so mu¢h." "Very important lo k88P this sernice wnning as deafne5S Can affect and lead to olherpotentl&lly very s9170US health SU88.- "The Se6 I r8ceived was excemgnt, il would be e8sier if funding 8v so up and down as it's importent to peopb when they S not able lo hearpmperty to be able to use the seNic8 andgel an appointment to )Mety Ihat rfdug to som8thing like micm suctson but that isn* the f8utt olHe8rforNorfolk as ts nol in theirhands.- "I think this serwce is excdlenl and it has impmved my qualty of life swifantIy. mobib $8Thic8 18 exlIent 8$ I do not have 8 car." -1 would petsonolly Ilke to thank the whole tsam for th&ir exceptional carn and lindness they have shown me when support9 me wrth my hearing. l just pray Ihat the seThKe I receive can continue and that the contract they have wll be 8xlended because I would be lost thOut reect to my hearing without this organisation. your0an1$411on should be allo to continu8 the Imly amozing thatyou do." Page 8
NORFOLK DEAF ASSOCIATION (NDA) IA company limitod by gurnte•l TRUSTEES, REPORT {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Achi•v•m•nt and perfornianco Icontinuodl AudlDl¢>gy SeNlce {AS)- healing assessment. rrtbng olhe8ring aids and afteare During this financkl yèar we have we have seen 1,303 NHS funded patients though 1,585 appointments. Out of 1,303 patients assossed 946 patients have been assessed and fitted with ts¥o hearing aids, 74 with one hearing aids, 32 have been referred lo the local hospital ENT and Audiology Departsnents for further investigation due lo the complexty of their cnndition, and 261 patients requiring aural microsuclion or were discharged not requiring hearing aids. We have delivered 4,196 aftercare appointments to 2.147 unique service users. 856 patients were new to the seNice during this year. The private audiology element of th8 service has delivered 26 assessm8nl appointments, a number of individuals pr¢gre$sir>g to the prNale purchasa of hearing aids. Patients accessing our Audiolcgy Service are provided with a post-assessmenufitting feedback fonn that seeks to measure their satisfaction against a number of indicato¥$ rogarding the care and quality of the service received, as well as gain their contribution toward the service improvemfrnl. 251 completed queslionnaires have been relumed and analysed, providing the following insights.. 71% 27A% IJA OA% 91.9% 11.1% 5.•% gJ% 11A% .IX 10.1% •3.6% •.4% 14.1% •&9% 9&9% 0.1% Pag• 9
NORFOLK DEAF ASSOCIATION INDAI (A company limitsd ty guarantee) TRUSTEES. REPORT {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2026 A¢hievom•nls and p•rforniance {continued) We are o1¥0 asklng ser4ke users who received the Aftercare support to idenilfy the differen our support has made to them. We received 383 responses last year w6th the following results.. dlff•r•h¢• Sc•m• dIll•rCe dThr•n 10.1% 7Q.7'A tooNnm le4 f1ce 54.7% 14,7% 30.8% 57.0% 18.V 23A% 51.4X 283% 07. 19.7% 12.6% Like with the other servi¢es. received many unsolicited written and verbal feedback regarding this service and the drfference il has madè to p8ople accessing it. A few exampth b&bw'. 'The audthgist was outstanding. Everything was explained de?rfy. The Illting was easy. l am delighted wfh the outcome. The aids have given me back the sounds I was losing." 'So eas8d I was commendad by a newhljour lo usg these guy& Very lriendty, helpful. infom?abvf & above all als6 veryprofessional.. "l unfortunately do not fftnlember the name of the 8udiologisl, she had br8ids in hgrhair. 11 was lik6 meetlng ¥wth an old friend, professional bul friendly, helpful, no wsh. We had 8 lew 18ughs. I cany thank Hear for Norfolk enough. I have attended there a few days and every vlslt has been 110% pO"t1¥e. Well done to 8ach and everyone ofyou." "Fmm seeing the Hear for Norfolk van in a Sheringham CBrpat to havin9 h8&17ng aids fitted in th8 SP8ce of 8 LV8eks tmly ftm8rkabl8 and I can't thank the st8ff at hearing for Norfolk enough. Fmm being very miserable not being able to hearand now to be oble to hearégain is ttuly Trmartoble, thank you so muchN" .1 couldny rnmwber how I came to bg issued wrth my prewous h8aring a$, $0 dacitled to ask 8dvic8 at 'Nearing lor Norfolk, beGause I did rec811 th81 was Whe they were issued. Dpspile a lack of infomiation on my part, your st8ff were twty maable and without e momenvs hesitation, they l)ooked me in lo hav& an ear inspectn end a ljearing test. The wayyou responded lo my request ¥venl beyond my ldeSt eXPectatnS 8nd I sMKergly thank all yourslaff fortheirMaabI8 intervention.~ 'This is an amazing SeThI which has impmved my Standa of1rf8. I can hear things now and appr8uate all thats affjund me. Thank you." -Carrng staff. Me8lchair friendly. PeaGoful 8mbianco in moridn Way. Excellent seJViCe." Page 10
NORFOLK DEAF ASSOCIATION (NDA) IA company Ilmlted by guaranteo) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Achlevomont8 and pertomiance {continued) Healing Support Sefvke (HSSI- mainlenance of NHS i$suedhearing aids and earotoscopy The Hearing Support Service IHSS> 18 our mgst long-standlng support service, established over 35 years ago and offering practical assistance, information and advice to users of NHS hearing aid$. The support provided by the HSS is absolutely necessary and gssenlial for continued and regular usg of hearing aids, as hearing aid components deteriorate wrth daity use and need regular maintenance or replacement to keep them in working condition and effeeliv6. The majortty of our service users are not able to undertake the self-maintenance due lo age-relaled dextsrity, fraihy or memory issues. HSS is highly accessible and is delivered across Norfolk by a small team of part-time stsff. and a team of well- trained and dedicated volunteers via home visiting, community-based and mobile clinics, over the phone, online and via the postg1 swice. During the year have further increased the number of community-based Clinics sess*)ns. To achieve more efficient use of our resources, and most importanlty to enhance the support offered during one point of contact. we have fully inlegraled the delivery of our outreach mobilg hearing support with the 'Cuppa Care. sessions. This has also enabled us to increase the reach of the service and support more people closer to where they live. We received very positive feedback from our service users regarding the integration of th858 vo aclivrf(ies. We continued to Work in close collaboralron wrth Audiolc4Jy Departments from the Norfok & Nonvich University Hospital, James Pagel University Ho$pilal, and Wesl Suffolk Hospital. Th8 hospitals provide us with the supplies required to undertake mainl8n3nce and repair work. We work closely with a number of carE homes, GP Practices, local charities, community organisations and supem)arkets, who make their premises available to us froe of charge. so we can our eommunrty-based clinic8 or use the car parks lo accommodate our mobile clinic. HSS supports a large wororlion of the elderty populatn of Norfolk. A big Petage of this cohort are expartencing hearing los$ by virtue of agelng,?but they are also affected by other issues such as loneliness, Isolatn. ill health, mobility issues and ehallengesThith access lo services due lo the rurality of our county. Rural and cAJaslal areas of Norfolk experienc8 challenges with their infrastructure, wllh many residential areas lacking reliable public transport and access to servi¢e$. We do our best to bring our sthwices into the eDmmunity to ensure equal access. To alleviate some of these challenges and to en$uTe that our support is accessible. we run our HSS clinics across the county on a legular and timetabled basis from either our mobile clinic covering 35 locations across Norfolk. 7 community-based venues, 20 care homeslshèitered cOMmodatIOns, and domiciliary visrts for housebound seNice user& Clinic sessions are generaily run as 2-hour seson$. with the length of the appointrnenl being 15 mlnutes an average. Page11
NORFOLK DEAF ASSOCIATION (NDA) (A company Ilmited by guarnntee) TRUSTEES. REPORT {CONnNUEDI FOR THE YEAR ENDED 31 MARCH 2026 Achievements and rf0mnCO l¢ontinuedl During the last financial year12025-2026) we held 631 clinics, delivering a total of 1818 appointments to 1,774 nique service u8er8. Out of this total 95 seThice users received a home vist through 158 appointments, 905 were seen al a cornmunity*ased clinic through 1.238 appointrnenl$ antl 997 were helwd on the mobile clinic through 1,454 appointments. We eslimatg that we supported an additional 1,250 people over the phone, e-mail or letter with advice. infomialion or help with acc&88ing 8ervtis provided by l¢xal hospilo1$ AudKJlogy Departments or other health¢are providers. 642 now Peoplè joined this service during the year. We utilise an Outcomes Measuring Queslionnaio lo monitor the difference we made wrth our Hearing Support. as well as to obtain feedback on the quality of the service recewed. One of the quesllons asks respondents lo grade beeen 'Ex¢ellenr to 'Poorf the help they received w6th various element of support provided. Below aro the results frcm 116 r&lurned questlonnalre8'. £xe•lhn¢ .3% 7% Retthr4 94.3'A 87.5% 12.5% 93.1% 10 75% 25% 1QOV. 91.7% 8J% p my ew 93.8% 100% 100% Page 12
NORFOLK DEAF ASSOCIATION INDA) IA ¢ompany limited by guarante•} TRUSTEES, REPORT {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Achi•v•ments and perfomianco {contlnuod) We regularly receive written and verbal unsolicited feedback from people aeSSing the HSS. with a few examples provided klow". °As 81w8ys my visrf today has been 8Joy, mel with cheerfulness & care.. °Yourstaff ar8 vary exp8ri8nced. Wam? and welcoming sarvice.. Mrs X called in lo expros$ her gratitude to Sally lthe volunlgorl who came out to help wlth hearing aids. She said Salty was °so helpfiil and so infonn8tive. l ¢8n hearlovety, I'm so grntefvl.- "Bn71iant seThice. Kind. helpful 8ndprofesslon81.- "Verygooy and well-wn outreach and mobil8 clinKs.° Otos¢opy cnicS have become a regular activity. We have trained additional slaff and volunleets with clinical background lo cary out the otOSCOPy screening and, as a resutt, have been able to increase the number of sessions run. Page 13
NORFOLK DEAF ASSOCIATION DA) (A company limitod by guarante0} TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2026 Achievements and perfomMn¢• Icontlnued) 'Cuppa Care'ProJKt The delivery of regular OLrtreach, community based emotional support, iTrft)rynation and advice ha5 continued throughout this year through our 'Cuppa Care, pIe¢l. We retained the delivery of Hoaring Support as part of the Cuppa Care sessions as this addits'on has been very much appreciated by our 8erwice users. During the year we have delivered 304 support seSsn5 from 35 I119n$ across Norfolk. In totsl %% supported 1,792 people though 2.719 contscts. This number does not include by-passers who picked up inftJrm?lionneaflel$ and enquired about the project. The greater majority of people attended the sessions foi sock41 interaction I'companionship,. 'a chal and a coffee,. 'lo be listened lo'l, though many have also attended lo have their hearings aids maintained, receive irrfomialion on assistwe listening technology. wellbeing support and infomalion, advice regarding hearing loss and lo find out how lo access all the other services that Hear for Norfolk PTOVbdes. Poople attending the 'Cuppo Care, session are asked lo complete the outcomes measuring form, which expkjres the differenc8 our support makes. The quesb"onnairè consists of four probing statements that service users we asked lo agree or disagree with tr) help us identify the differen our SUFPOrt is making. The followirKJ ralirbg as provided by 378 respondents: Strongty ègr•• Agr•• Dl8aBr•el$trong d&4• to t•t Page 14
NORFOLK DEAF ASSOCIATION (NDA) (A company Ilmlt•d by guarant••> TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 A¢hi•voments and performance IntInued) We have also asked peoplg to provide further infomiation regarding the difference oui support makos.. 'As I do not drive. it is a lot morn ojnvenignt. They give us 8 lot of lime and care.. "Meeling people of &mffarcircumstanc8s." 'Opportunily to m8810th8rpeople.° 'The ease which it is to gel replacemenl p8rts, Chee1, helplulpeopl8 to talk lo.. 'Gw8n me someone to talk to following in¢id8nf. W8nÉed lo tell you oboul lollow up.. "Ablg to find out morn abouthearing Ioss 8nd otharequipment to help and supwth8817ng loss." 'AdvKe about Caring fora family member. Very helpful and good advice.. "Come forsocial chgl, lovelypeople.. 'So accessible forassistonce. Exc8llent Serv forthe communty." "T8lknng lo sonpeone who underJt8nds dementia and gave me bme lo talk.- .1 now feelless isolalod and hadpeople to talk to. DAlnY rnalise CfWP• C8re existed.. Hg•nrw LI Aw4reness Training (HLA7) During this financial yaar we have held a total of 4 external training sessions, training a lotal of 38 people from Bre¢kl8nd District Council and Framlingham Earl High School. The feedback from the training 18 very positive. with 100% of attendees staling 'strongly agree, or'8gree' that having attonded the Course they- Have a better understanding of the hearing loss Have a tetter understanding aljoul how lo ujmmunicate wrth pewle who have hearing loss They can aFf)ly what they leaml in their setting Further feedback induded: 'Really helped undeTrtand deafness. it opened my eye lo howh&8ring loss aff8ctspeople. Thank you." "Exlent delivery and my understanding has incrn8sed grnatty. I would defltelY rncomm8nd." 'Very Mlom7atwe and well-prnsented couw." 'Excellent COU0, &711iant trainer. Would adwse all at the Coun.1 lo do thL8 ¢ourse.° "l am really 918d my manager sent m8W t)n this course. I have lols lo shorg Lwlh my colleagues and to US8 myseff.. .1 found th8 COUIS0 very inlerests'ng, fhankyou. The pres6tnl8lw w8$ Isl class.. Pag8 15
NORFOLK DEAF ASSOCIATION {NDA) (A company limitod by guar•nt••l TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2026 A¢hlovomonts and perfomianGg {¢ontinuod) b. Employ80s and volunt•èrn The Trustees would like lo pay tribute to the small team of paid staff for Iheirwork, professionalism, resilience, re$OUrfUlness and commitment to providing high quality seNices, and equally lo all the hard working and dedicated volunteers whose halp is essential and invaluable in the delivery of the Hearing Supp)rt Service and Ihe'cuppa Care, Project. The Trustees ad(nood9e the difficult times faced during the year due to the ongoing uncertainties regarding the aural care service contrad with the local NHS. the considerabty increased demand and pressure on all services and on staff capacity. Trustees are very 8ppracialive to all staff and volunteers who have given their ulmosl lo ensyre that the charity continues to deliver excellent and reliable outreach serViS enabling Hear for Norfolk to reach the most vulnerable in our county- Th8 following feedback from service users summarises very well what we are striwng to achieve.. "Thank you very muGh for th8 booklet and moTr importantly the excellenl and profession818pproa¢h of all involved wrfh Hearfor Norfolk. Appointment m8de with gase, Troplionisl made m9 Gomfortabltr immethatety and the audlogIst w8s hlghly pmfa&$naI as wdl as palignl and r8spondad lo all my questions. An excellent experience all mund - IV8-slarMling." "Friendly reception slèff. welcoming. Profeswonèl and Indfvidual re, a gmt seryiog (should make the NHS proud). I have lived for a whlle in slubljom audio dartrness, I w8lk8d out into the light. suprised by the beauty of8waked out song." (r8wew left on Google) 'I've b8en bringirg my elderty mother and fiF&nd to Hear for Norfolk ft)r a lew ye& Th& support, help and pmfessionalism of all the staff have been ex¢eption81 and such needed sernce. I have lMended many people and 11 continue lo do so. The Trceplion staff perfect maknng the fitst Imp$s1onS of HfN to 8 hwh qu81ity end assu P8tionts to feel relaxed and Gonfidenl for treatment. Always with a smile. Th&nk you for looknng aftermy IAum.- The Trustees would also like b thank all our members and the Frtends of Hear for Norfolk for their conlinugd support and commitment Page 16
NORFOLK DEAF ASSOCIATION (NDA) (A Company limlted by guarantsel TRUSTEES. REPORT {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2026 A¢hlev•ments and pgrlomiance (¢ontlnued) ¢. Plan$ for th• futurn Our main plans for th8 coming financial year gre.. 1. Increase the staffing capacity within our Aural Care and Audiobgy SeNices. 2. Successfully deliver the Aural Care ServKe Contract James Paget University Hospital and NHS Norfolk and Suffolk ICB. 3. Ensure the sustainability of our Hearin9 Support Service and the 'Cuppa C8r8' Project 4. Recruit and train additional volunteers for the Hearing Support Service and the 'Cuppa Care, Project S. Increase the volume of privalety funded healing a$sessment appoinlmenls. 6. Secure the outstsnding balance of capital funding required for the purchase and conversion of the additional Mobile Hearing Assessment & Ear Care Unil. 7. Proactivety promote all our services and the Hearing Loss AWaneSS Training to care homes. medlcal practKes. district councils and other communty organisalion$. 8. F¢xus SOurceS on raising revenue funds from Trusts and Foundab"ons, Individu81 donor8, commercial organisalions and Friends of Hear for Norfolk. 9. Complete the online appointments booking prqect 10. Achvave IQIPS accredilalion lorAudiology Service. Page17
NORFOLK DEAF ASSOCIATION {NDAI A company Ilmttod by guarantee) TRUSTEES, REPORT ICONTINUED} FOR THE YEAR ENDED 31 MARCH 2026 Flnancial revlew 8. Going concom After making appropriat6 onquiries, the Trustees have a reasonablg expectation that the Charty has adoqu resource$ to Continue in operational existence for the foreseeable future. For this reason. they continue to adopt the going concgrn basis in preparing the financial slatemenl$. b. R08eNo8 poll¢y Free reserves a unrestricted fvnds that are freely available to be spent on any of the charity's oty'eth"ves. Tangible fixed assets and the connected bank loans are ngt included in free reserves as the assets e es$ents'al to the Charl$ aelivikn.es and thelr dispos81 would adversety impact on its ability to deliver its aims. The minimum level of free reserves is set by the B¢)ard of Trustees on an annual basi$ and regularly monittired throughout the year. ACt)n will be taken if actual free reserves fall significantly below Ihelovel established. In determining the level of free reseNe8, Twslees nsider the financial impact of the rlsk6 facing the charty, including the loss of income fiom partner agendes and vc4untary donations, and balance the need to hcAd sufficient reseNes to enable the charity to.. Continuè its activities when faced with unforeseen circumstances, Maximvze 8xpendilure on charitable acts'vities. polw for 2025126 was to hold a tsrget minimum level of months projectsd annual expendliure {£211,6081. The medium-lerm ambition is to build up the free reseNes (as defin8d by the Charity Commission) with the initial tsrgel of £317,412, which represents three months, projected running cosb, incr8asin9 to six rnonth$ ol annual expenditure in the long-tenr. However, as a result of low level of unrestricted reseNeS in the previous year. the ongoing uncertanty regarding the NHS contrad for the Aural Care Serviee which prohibited our ability to re¢ruil elinical staff to the seNice in ca8e there is no conlraded work {thus Impacting on the stsffing capacity required) arKS the introductlon of Indicative Aclivity Plans by the NHS commis$ioners, eoupled with reduced voluntary income due to difficull eeonomi¢ limes and increase in operational costs, this level was not achieved. Therefore, the free raserves as at 31 March 2026 were £96.371 12025- £119,064). For the 2025126 finoncial year the Trustees aim lo focus their efforts on ensuring that all seNlces remain sustsinable and viable by raising the required funds and securing the current reserves target of two months of projected annual expenditure, which is £205,220. The medium-lerm ambition is lo build up th& free reserves with the initial tsrget of £307,830, which represents three months. projected running costs, increasing to six months of annual expenditure in the long4emi. Designatd lunds are funds set aside by the Tiustees out of unre$lrid¢d funds to fund specAfic future purposes and projects. AS al 31 March 2026 the Charity had no designated funds. A8 8t 31 March 2026, the Charty had r8slricted funds of £47.52B12025- £32, 13n. Restricled funds are funds received for undertaking an activity specrfied ty the donor when making the or may resutt from the terms of an appeal for funds. Detsils of the restricted fvnds a given in note 17. Page 18
NORFOLK DEAF ASSOCIATION INDAI {A ¢ompany limited by guarantee) TRUSTEES. REPORT {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2026 Statement ot Tru8te•8' re8pon¥ibllltl•• The Trustees lytho a also the directo of the Charity for the purposes of company lawl are responsible for preparing the Trustees, report and the financial statements in CordanCe with applicabl8 law and United Kingdom Aecounling Stsndards {Uniled Kingdom Gen8ially Accepted Accounting Praelicel. Company law requires the Trusleos to prepare financial statements for each financial . Under corrpany knv. Ihe Trustses must not 8pprove tho financial statements unless they are satisfied that they give a trua and fair view of the slate of affairs of the Charity and of its incoming resources and applicalK)n of resour$. induding Its income and expenditure, for that perKJd. In pwp8ring these financid slalements, the Trusle8s are required lo.. select suitable accounting policias and then apply them Consistently.. observe tha melhods and principles of the Charities SORP IFRS 1021., make judgments and aUnts.ng estimates that are reasonable and prudent.. state whether applicable UK Accounting Standards IFRS 1021 have boen followed, subject lo any material departures disdosed and explained in the financial statements.. prepare the finanual slalements on the going concern basis unless il is inappropriate lo Psume that the Charty will continue in business. The Tnjslees are responsib for keeping adequate accgunling records that are sufficient to show and explain the Charity's transactions and disclose with reasonable auracY at any lime the financrdl position of the Charity and enable them to ensure that the financial statements comply wth the Companres 2006. They are also responsible for safeguarding the 8ssels of the Charty and heft for taking reasonable steps for the preVentn and detection of fraud and other irregularities. Approved by order of the members of th& board of Trustees and signed on their behalf by.. J P•nn (Chairperson) Date.. 23 July 2026 Pag8 19
NORFOLK DEAF ASSOCIATION INDA) IA company limlted by guar•ntM) INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2026 Indop•nd•nt •xamln•rfs r•port ¢0 thg Tru$t••s of Norfolk Oeaf Association {NDA} {Ih• Charity'l I rert to the charity TTustee$ on my examination of the atxounls of the Charity for the year ended 31 March 2026. Re8pon#ibilftle8 and b•818 of report As the Trustees of the Charity {and 115 directors for the purposes of company lawl you are responsible for the preparation of the a¢Unts in ac¢oTdan¢e with the requirements of the Companies Act 20061'lhe 2006 Acfl. Having Satisfied mysell that the accounts of the Charity are not required lo be audi(ed under Part 16 of the 200S Act and are eligible for independent examination, I report in respect of my examination of the CharitWs accounts carried out under section 145 of the Charities Act 2011 I'the 2011 Act'l. In carying my examination I have followed the Dlrections given by the Charity Commission under seGtion 1451511bl of the 2011 ACL Independent examlnor's 8tat•m•nt Sincè the Charrty's gross income exceeded £250,000 your examiner musl b8 a member of a body listed in section 145 of the 2011 kl. I confim that l am qualified lo undgrtake the gxaminalion b8caus8 l am a member of lenler b¢xly here), which is one of the listed bodies. I have completed my gxaminalion. l Gonfirm that no matters have come to my attention in nnectIOn with the examination giving me cause lo b&liev&'. accounting records were not kept in rgSPgCt of the Charity as required by section 386 of the 2006 Ael,. or the accounts do not ae£ord with those records.. or the accounts do not comply wrth the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a Irue and fairf view which is not a matter nSIdered as part of an independent examinats'on.. or the accounts have not been prepared in 8ccordance with the methods and principles of tho Slalement of Recommended Practice for accounting and reporting by tharilies. I have no concems and have come across no other matters in connection with thg exarnination lo which attention should be drawn in this report in order to enable a pioper understanding of the acwunts to be reached. This report is made solely to Ihe Chafity's Trustees, as a body. in atxordance wllh Part 4 of the Charities IAccounts and Reports) Regulations 2008. My work has been undertaken so that I might state lo the Char'S Trustees those matters l am required lo state lo them in an Indopondenl examinerfs report and for no other purpose. To the fullest extent pemitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Chanty's Trustees as a body, for my work or for this report. Signed.. Mr F M E Shippam Bsc FCA DC MA Partners LLP Chartered Accountsnts 7 The Close NOh Norfolk NR140J Dated.. 23 Juty 2026 Page 20
NORFOLK DEAF ASSOCIATION (NDA (A company limited by guaranteo) STATEMENT OF FINANCIAL ACTivrriES IINCORPORAnNG INCOME AND EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 31 MARCH 2026 Unrnstricted funds 2026 Ro8trfct•d funds 2026 Total fund$ 2026 Total funds 2025 lTrcome from: Donations, grants and legacies Charitable activities Other trading activities Investmgnts 70,799 788.649 5.793 62.125 69W 132.924 858.094 5.793 74,IT8 771,351 3,649 Total Income 865,241 131,570 996,811 849,228 Expendlture on: Raising funds Charitablè actnillles.. Depreciation Other chantable 8dNib'e$ 35,2 36.200 26,417 38.332 835,833 38,332 952.012 33,146 861,258 116,179 Total expenditurn 909.366 116,179 1.025.fA4 920,821 Nèt lèxp•ndtturolllncomg b9forg not galn$ on inv•stments Net gains on investments {44.1241 2.919 15,391 {28.733) 2.919 (71,593) 3,7 14 Net movement In fund$ {41,2051 15.391 125,814) (67,840) R•con¢lllatSon of funds.. Total funds brought forward Net movement in funds 181,313 {41.205) 32.137 15,391 213,4SO 125.814) 281,290 (67,840) Total lunds carried forward 140.108 47,528 187.636 213,450 The Statement of financial actfvllies includes all gains and losses recognis8d in th8 yoar. The notes on pages 2410 42 fonn part of these financial slalements. Page 21
NORFOLK DEAF ASSOCIATION (NDA) IA Company limitod by guarantee) REGISTERED NUMBER: 07966408 BALANCE SHEET AS AT 31 MARCH 2026 2026 2025 Fix•d a$s•ts TaThJibl& assets 12 43.737 62,249 43.737 62,249 Cu•t assfjts Debtors Investments Cash at bank and in hand 13 14 68,228 47.384 94.070 72,448 104,989 31,073 209.682 208.510 Currnnt liabilities Creditors." amounts falling due within one year 15 165.783} (67.309) N•t curr•nt I• 143.899 151.201 Total net assets 187.636 213,450 Charity fund¥ Reslri¢led funds Unre$tricled funds 17 47.528 32,137 General funds 17 140.108 181.313 Total unrestricted funds 17 140.108 187,313 Total funds 187,636 213,450 Page 22
NORFOLK DEAF ASSOCIATION {NDA) IA ¢ompany Ilmited by guarantoel REGISTERED NUMBER: 07966408 BALANCE SHEET ICONTINUEDI AS AT 31 MARCH 2026 The Charity was entitled to exemptron from audit under $ection 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 20C6. The Truste9s ad(noYledge their responsibilities for complying with the requirements of the Act wrth resp8ct lo accounting recoids and preparation of financial statsmenls. The financial $lat&menls have been prepared in [dance wrth the provisions applicable to entities subject to the small companies regime. The financial statements were approved and authorised for issue by the Tntslees and ¥igned on Iheir behalf by: J Ponn (Chairperson) Dale.. 23 July 2026 The notes on pages 24 to 42 fomi part of these financial stslements. Page 23
NORFOLK DEAF ASSOCIATION {NDA) {A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 Gonaral Infom)atlon Norfolk DeafA5s¢xiation {NDAI 1$ a company limited by guarantee and Tegislered in England and Wales. Accounllng pollcl 2.1 88818 ol preparatlon ol flnanclal 8tatement8 Tho financial stalemenls have been pr8pare(l in accordance with the Charities SORP IFRS 1021- Accounting and Reporting by Charities: Ststement of Rewmmended Pradice appIlble to charities preparing their x¢ounts in accordance with the Financial Reporting Stsndard applicable in the UK and RePu1C of Ireland IFRS 1021 (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 and the Companies Act 2006. Norfolk Deaf Associalion (NDA) meets the definition of a public benefrt ontity under FRS 1Q2. Assets and liabililw are inf(ially recognised al historul cosl or transaction value unlass olh8rwise slated in the relevant accounting policy. 2.2 Income All income is recognised once the Charity has enliuement lo the income, il is probablo that the ineome will be received and the amount of income receivable can be measured reliably. The recognition of income from legacies is dependent on establishing enlitlemenl. the probability of receipt and Ihe ability lo estimate with SLrfficient accuracy the amount r1Vab. Evidence of entitlement to s legacy exists when the Charity has sufficient evidence that a gfft ha$ been left to them Ilhrough knowledge of the existence ol a valid will and the death of the benefactor) and the executor 1$ satisfied that the propety in question wlll not be reqUId to satisfy daims in the estate. Receipt of a legacy musl be rewgnised when it 1$ probable that it will be receNed and the fair value of the amount receivable, which will generalty be the exp8Ct8d cash amount to be distnbuled to the Charity, can be reliabty measured. Grants are included in the Statement of financial activities on a receab basis. The balance of income received for SpeclC purposes bLrt not expended during the period is shcwn in the relevant fvnds on the Balance sheet. Where inc¢Jme is received in alfvan of entitlement of recelpl. its recognition is deferred and included in creditors as deferred income. Where entillemont oG¢urs before income is received, the income is accrued. Ineome tax recoverable in relation to inve8tmenl income is recognised at the lime the investmont income is receivable. Page 24
NORFOLK DEAF ASSOCIATION INDAI {A Company limited by guarant•e) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 Accountlng pollclos loontinu} 2.3 Expendlture Expenditure is recognised once there is a legal or consttuctive obligation lo transfer economic benefit to a third paty, it is prct)able that a transfer of economic benefits will b& required in setUement and the amount of the obligation can be measured reliably. Expenditure is cl8ssified by activity. The costs of each activity are made up of the totsl of dir8Ct costs and shared costs, in¢luding support eosls involved in undertaking each activity. Direct costs attributsble to 8 Smigle activity arè allocated directly to that activity. Shared costs which contribute lo more than one activity and support costs which aTe not a1butabI8 to a single activity are appOrtned h¥en those activities on a basis consistent bvilh the use of resources. Expenditure on raising funds includes all expenditure ineurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charilable trading. Expenditure on charitable aclivities is incurr8d on diréclty undertaking the acbviligs which further th& Charity's objeGtive$. as well as any associated support costs. All expenditure 1$ In¢s1¥e of irrecoverable VAT. 2.4 Int•rut re1vable Interest on funds hekl on deposit 18 induded when receivable and the amount can be measuied reliably by the Charity.. this is nomially upon notification of the interest Paid or payab by the insb'lution with whom the fvnds are deposrted. 2.6 Tanglblfr fixed ets and deprlI(10n Tangible fixed assets are inttially reeognised at cost. After recognition, under the cost model, tangible fixed assets are measured at Cost lèss aecumulaled depreciation and any uMUlated impairment knsses. All costs incurred lo bring 8 tangible fixed asset into ils intended workin9 condition shwld be included in the measurement of cost. Depreciation is charged 80 as to allocate the cost of tangible fed assets less their residual value over their e5timaled useful lives, using the straighl-line method. Depreciation is provide¢J the following basis.. Short-tomi leosehold propety Medtral equipment Motor vehicles Office equipment Computer equipment 25% 25% 25% 25% 33% 2.6 Dabtors Trade and other debtor8 are recognised at the settlement amount after any tradè discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Page 25
NORFOLK DEAF ASSOCIAMON (NDA) IA company limit8d by guarantèe) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 Accounting pollcles (contlnu•dl 2.7 Cash at bank and In hand Cash at bank and in hand includes cash and short-lerni highly IH]uid investments WTih a short maturity of thre8 months or less from the date of acquisition or opening of the deposit or similar account. 2.8 Llabilitiès and provl8lon8 Liabilities are recognised when there is an obligation al the Balance Sheet date as a re5uh of a past event, il is probable that a transfer of economic benefit will be required in slwoment. and the amount of the setmement can be estimated ftliabty. Liabilities are recogni¥ed al the amount that the Charity anticipates il will pay to settle the debt or the amount f( has receivad as advanced payments for the goods or services it must provNIe. 2S Financial in$trum•nts The Charity ¢nly has flnancial 85sets and financial liabilities of a kind Ihot qualify as basic financial instruments. Basic finan¢ial instruments are initially recognisgd at transaGtion value and subsequ8nlly m&asured al their Settlement value. 2.10 P•n8ion¥ The Charity OpeIe$ a defifted contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year. 111 Fund accountlng General funds are Lrnrestricted funds which are available for use al the discretion of the Trustees in furtherance of the general objectives of the Charity and which havg not been designated for other purposes. Restricted funds are funds which ara lo ba used in accordan with specific reslrith'ons imposed by donors or which have been raised by the Charity for particular purposes. The Sts of raising and administering such frjnds are d)arged against the specific fvnd. The aim and use of each reslricled fund is set out in the notes lo the financial ststements. Investsnent income, gain$ and losses are allocated to the appropriate fund. Page 26
NORFOLK DEAF ASSOCIATION INDA} {A company Ilmltod by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 Incom• from donations. grants and l•ga¢ios Unro8lrlctod R•strlct¢d funds funds 2026 2026 Total fvnds 2026 Total funds 2025 Donations Legaci8¥ Grants 42,203 26,596 2,000 42,203 26.596 64.126 19,708 21,000 33,470 62.125 Totsl 2026 70,799 62,125 132,924 74,178 Tot812025 41,508 32.670 74,IT8 Page 27
NORFOLK DEAF ASSOCIATION (NDA IA company limit by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 In¢ome from ¢hJritable a¢tivitie8 Unrnstrfctod Rgstri¢tsd funds funds 2026 2026 Total nd¥ 2026 Tolal funds 2025 Aural C8re- Norfolk & Waveney ICB Audiology SerVI- Norfolk & Waveney ICB Prniate Audiology Aijral Care- Fee income Aural C8re- James Pagel Universty Hospital Hearing Support- Norfolk & Waveney ICB Oloscopy fees income NNUH 223,738 423,745 22.575 41,570 35.7¢]0 40,051 320 223.738 423.Y45 22,575 41.570 35,700 40,051 320 201,516 293,180 105,921 39,660 39,401 1.740 18,316 1,328 70,289 Hearing Loss Awaranass Training Cuppa Care Project 950 950 69,445 69.445 Total 2026 788,649 69,445 858,094 TTI,351 Total 2025 701,062 70,289 77t,351 Income from other trading activities Income from lundralslng ovonts Unrnstrlcted fund$ 2026 Total lund$ 2026 Totol fvnds 2025 Friends of NDA Miscellaneous income 2,343 3,450 2,343 3.460 1.924 1, 725 Total 2026 5,793 5.793 3,649 Page 28
NORFOLK DEAF ASSOCIATION INDAI (A company limlted by guarantee) NOTES TO THE FINANCIAL STATEMEKrs FOR THE YEAR ENDED 31 MARCH 2026 Investm•nt Incom• Unre8trlcted fund8 2026 Total lunds 2026 Total funds 2025 Bank interest 50 Expendlture on rnising funds Costs of ral$lng voluntary in¢omè Unrestrict•d funds 2026 Total funds 2026 Tolol fvnds 2025 Wages and salarEs S¢xial security $t$ Contribution to defined contributn pension schemes 30.704 3.705 791 30.704 3.706 791 23,433 2,460 524 Total 2026 35.200 35.200 26,477 Page 29
NORFOLK DEAF ASSOCIATION <NDAI IA company limited by guarantse} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 Anaty$ls of expenditure by a¢tiYiti0S Activities undertaken diro¢tly 2026 Support ¢osts Total fund$ 2026 Tot funds 2025 2026 Aural Care Service Cuppa Care Project Audiology Service Hearing Support Services 341,737 111,444 405,279 98,570 13.132 3.137 11.887 5.158 354,869 114.681 417.166 103,728 377,599 123,809 294,214 98, 782 Total 2026 9S7,030 33.314 990,344 894.404 Tot812025 857,548 36,856 894,404 Anatysis of direct CO8ts He•rlng Support Services 2026 Aural Carg Cuppa Care S•Nlce Projfj¢t 2026 2026 Audiology Service 2026 Total funds 2026 Total funds 2025 Staff costs Depreciation Premises Legal & ProfessKJnal Computer & IT support Ggneral running exnseS Volunteers costs Marketing 214,695 7,771 25.576 68.861 14,322 6,457 197,915 13.244 16.216 50,777 2,995 15.392 532,248 38,332 63,641 486. 712 33,144 60,357 12.477 9,089 1,078 1,078 23.722 18,086 13.561 2,443 17,262 8,000 41,266 33,025 66,197 9,974 36 262 1S8,015 14,529 4,897 902 246.715 4.933 4.173 212,969 5,618 7.637 1.460 1,549 Totsl 2026 341.737 111,444 405,279 98,570 957,030 857,548 Tolal 2025 363,217 118.769 283.671 91.897 857,548 Pago 30
NORFOLK DEAF ASSOCIATION {NDA} {A company limlted by guarantoel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 Analysls of exp•nditur• by •ctivitiM (conllnu•dl Analysi8 Ot support •ts Hoaring Support S•rvlc•s 2026 Aural Care Cuppa Carg Audiology Servlce Project Service 2026 2026 2026 Total funds 2026 Total funds 2025 Premises Legal & Profe$sKJnal Oth8r staff costs 2,841 718 1,802 1,709 7.070 6,570 207 1.238 8,847 1.237 2,212 4.126 22,118 5,337 24,949 8,847 2,212 Total 2026 13,132 3.137 11,887 5,158 33,314 36,856 Total 2025 14,388 5.040 10,543 6.885 36,856 Page 31
NORFOLK DEAF ASSOCIATION (NDA} IA company Ilmltod by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 Indepondent gxaminoP$ r•muneration 2026 2025 Fees payable lo the Charity's indeFendenl examinerfor the independent examination of the Charity's annual accounts Fees payable lo the Charty's inderendenl examiner in r8spect of. AJI taxation alSory servi¢e$ not included 8bove 3,925 3,750 1,587 10. Staff Costs 2026 2025 Wages and salaries Social security costs Contribution to defined ei)ntn"bulKJn penSn schemes 508.923 47,900 10.626 470,657 32,542 9,930 567.448 513,129 The average numter of perscffi$ employed by the Charity during the year was as follows.. 2026 No. 2025 Employee$ 23 24 Th¢ number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was: 2026 No. 2025 In the band £70,001- £80.OIKI The tot81 Muneration for key management personnel, including employer pensKJn CntributIOnS and employer national insurance contributions, for the year tolalled £186.21212025- £153,519). 11. Trust••*' remun•rnlion and expenses During the year. no TIu8lees received any remuneration or other benefrts (2025- £NIL). During the year ended 31 March 2026. no Trustee expenses have been incurred {2025- £NILJ. Page 32
NORFOLK DEAF ASSOCIATION INDA} (A company Ilmltod by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 13. Dobtovs 2026 2025 Dug within on• yoar Trade d&blofS Other debtors Piepayments and accrued income 60,515 1,509 6.204 47,023 21,704 3,721 68,228 72,448 14. Current asset inve¥tments 2026 2025 Unlisted tnvestments 47.384 104,989 The Charity has invested fvnds in the COIF Charilies DoPQSit Fund managed by CCL& Valuatic movements on the fund are reported as "nel gains on investments. in the Slalemenl of Financial Activities 16. Credltors: Amounts falling duo within on• year 2026 2025 Trade creditors Other taxation and 80cial security Other creditors Accruals and defed income 43,912 14,046 1,784 6,041 40,56T 10.219 4,970 65.783 57,309 Page 34
NORFOLK DEAF ASSOCIATION (NDA) IA company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 16. Accruals and doforr¢d In¢ome 2026 2025 Resources deferred during the year 360 Delerred Income at 31 March 2026 360 Amounts deferred relates lo training incoma received that was provided in April 2026. Page 35
NORFOLK DEAF ASSOCIATION {NDA} IA c4xnpany limited by guarantsel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 17. Statement offunds Stalement of fund8- current year Balance at 31 March 2026 Balan¢• at 1 Aprfl 2025 Gainsl {L8•$I Incomo Exp•nditure Unmtrf¢tsd fvnd$ Genfrral Funds 181.313 866.241 1909.365} 2.919 140,108 R¢r1¢tod fund$ Tho Kip and Aison Bertram Charitable Trust The National Lottery Community Fund- Cuppa Care Project Mr & Mrs Philip Rackham Charrfcable Trust Brigadier D V8nd Mrs H R Ph8lps Charitable Settlement Norfolk Community Foundation - Saracen's Norfolk Fund The Hedley Foundation The Clan Trust Paul Bassham charitab Trust Lord Cozen$-Hardy Charitable Trust La(ty Hind Trust Norfolk Community Foundation Connecting Older People Norfolk Community Foundation - Together lo Thrive W O Street Charitable Foundation Izedral Goldcresl Charitable Trust Anne French Memorial Trust Stella Symons Charitable Trust (Xh&r restrithd funds 1,000 17.627 69A46 (69,611) 17.361 1,000 2,000 3,750 13.7501 4,000 6,000 3.000 4,000 2.000 14.0001 13,000) {1.000) 5,000 10,000 {3,333) 6.667 4.000 {4.OIKI) 2,250 12.2501 13.0001 1166) 3,009 166 500 20.625 122.069) 32,137 131,570 (116.179) 47,528 Page 36
NORFOLK DEAF ASSOCIATION INDAI {A Company limitod by guarants•} NOTES TO THE FINANCIAL STATEMEprrs FOR THE YEAR ENDED 31 MARCH 2026 17. Statement of funds l¢ontinued} Balanu at 31 March 2026 Balance It 1 April 2025 Galn81 (L088èts) Income Exp•nditurn Total of funds 213A60 996.811 11,025.5441 2.919 187,636 Pago 37
NORFOLK DEAF ASSOCIATION {NDA} (A company Ilmlted by guarantael NOTES TO THE FINANCIAL STA TEMENTS FOR THE YEAR ENDED 31 MARCH 2026 17. Statement of fund8 (contlnu•dl Receipt of funds from Ihg 1011gwing organisalions have been restncled for the operational running costs of the CuF)pa Care Project Norfolk Community Foundation - Sir Martin Lalng Fund Norfolk Community Foundation - Breckland Inspiring Communities Fund Tesco Groundworks - Stronger Starts The Twnothy Colman Chartsble Tnjsl John & Pamela Salter Charitable Trust W O Street Charitable Foundation Izedral Norfolk Community Foundation- Connecting Oldar People Paul 8a$$ham Charitable Tnjst The National Lottery Community Fund Norfolk Community Foundation- Sarac£n's Norfolk Fund RC Snellings Charitabl& Tnjsl Further reipl of funds from the folking organisalions have been restrtcted for the purchase and D)nversion of mobile hearing assessment and ear care unf( The Kj'p and Alison Bertom Charitsble Trust Mr & Mrs Phillip Rackham Charitable Trust Bradler D V and Mrs H R Phelps Charitable Settlément The Clan Trust Lord Cozens-Hardy Charitable Trust Stella Symons Charitable Trust The Hedley Foundation The receipts of fund5 from the folbwin9 organisations are r88tricted for the $1 of delivering hearirKJ support SeiC&S Norfolk Community Foundation- Saracen's Norfolk Fund Paul 8assham Charitsble Trust Lord Cozens-H8idy Charitable Trust Norfolk Community Foundation - Connecting Okler People Goldcrest Charitable Tru51 Norfolk Community Foundation - Sir Martin Laing Fund Norfolk Community Foundation - Breckland Inspiring Communilias Fund The Timothy Colman charitab Trust John & Pamela Salter Charitablg Tru$l The Squire Patton Boggs Charitabl8 Trust Grants from the following orgarbisations have teen allocated to Ihe purchase of addits'onal audlology equipment Barratt Charitable Trust The Laing Famity Trusts (Mortin Laing) The Clan Trust A grant fromNorfolk Community Foundatitin - Together to Thrive have also been restricted to enhare skills of 2 staff memebers Page 38
NORFOLK DEAF ASSOCIATION (NDA} (A company limit by guaranto01 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 17. Slatsmont of funds (¢ontinued} Statement of funds- prlor yoar 8alance al 31 Mah 2025 BalanGe at l Apnl 2024 G8insl (Losses) Inwme Expendilu Unre$tri¢ted funds General Funds 256,340 746.269 (825,0491 3.753 181,313 Rostricted fund8 The National Lottery Community Fund- Cuppa Care Project Alan Boswell Group Chaiitable 17.617 TO.289 (TO.379) 17,527 5,000 (5.OOOJ Norfolk Communlty Foundation - Saracen's Norfolk Fund The D'oyty Carte Charitable Trust Paul Ba$sham Charitsble Trust Lord Cozens-Harty Charitablè Trust Morrlsons Foundation Norfolk Communty Foundation - Together lo Thrive W O Slreel Charitable Foundalion Izedral Goldcresl Charitable Trust Anne French Memorial Trust other restricted funds (7.2) 3.7 2.333 (2,333) (3,OOOJ 3.000 (I,oooJ (6,920) 6,920 4,000 (750) (3,OOOJ (834) fl,306) 2,250 3,OL I,ooo 5,750 166 4,444 24,950 102.959 (95, 772) 32,137 Total of fund8 281,290 849,228 (920,821) 3, 753 213,450 Page 39
NORFOLK DEAF ASSOCIATION {NDA) {A company Ilmltod by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 18. Summary offunds Summary of fund$- currentyear Balance at 31 March 2026 Balance at I April 2025 Gainsl {Lossos) Income Expendtture General frjnds Restricted funds 181.313 32,137 865.241 131.670 1909,365) 1116,179) 2.919 140.108 47.S28 213.450 996,811 11,025,644 2.919 187,636 Summary of funds - priory•ar Balance 8t 31 March 2025 Balènc8 at t April 2024 Gain fLtx%ses) Income Expenditum General fvnds Restricted fvnds 256,340 24,950 746,269 102,959 (825.049) (95, 772) 3,753 181,313 32.137 281,290 849,228 (920.821) 3, 753 213,450 Page 40
NORFOLK DEAF ASSOCIATION INDA} {A cornpany Ilmltod by guarantèè) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 19. Analysls of not a85•ts betwoen funds Analysls ol n•t ass•t$ belween funds - curr•nt year Unrestrlctod RKtrictsd funds fund8 2026 2026 Total fund8 2026 Tangible fed assets Current assets Creditors due within one year 43.737 162.154 165,783) 43.737 209.682 165.783) 47,528 Total 140,108 47,528 187.636 Analysls of n•t assets behyeen funds . priory•*r UnresthGt8d fvnds 2025 Restiicted funds 2025 Total funds 2025 Tangible fuad a$s8ts Current assets Creditors due within one ye8r 62,249 176,373 (57,309) 62,249 208,510 (57,309) 32,137 Total 181.313 32.137 215,450 Page41
NORFOLK DEAF ASSOCIATION {NDA {A company Ilmltod by guarantoel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 Pen$lon commltsn•nts The Chority operates a defined contribution pension scheme. The assets of the scheme are held separatety from those of the Charty in an independently adrninistered fund. The pension cost charge represents contributions payable by the Charity to the fund and amounted to £10,625 I2025- £9,930). There were no amounts payable lo the fund at the balance sheet dale12025- £1.553). 21. Opgratlng l•a•• commltm•nts At 31 Mareh 2026 the Ch8rity had commitments to make future minimum 18w payments under non- CanlIable opèrating18a8es as folbws: 2026 2025 Not later than 1 year Later than 1 year and not laler than 5 years 44.820 46,065 43,5T5 90,885 90.885 134,460 R•latod Pa tsan$a¢tioAs The Charity has not entsred into any related party transaction during the year, nor are there any outstanding balarKes owing baeen related part$ and the Charity al 31 March 2026. Page 42