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← Chloe's And Sophie's Special Ears Fund

2024-11-30-accounts

CHLOE’S & SOPHIE’S SPECIAL EARS FUND

(A COMPANY LIMITED BY GUARANTEE)

REPORT AND FINANCIAL STATEMENTS

YEAR ENDED 30 NOVEMBER 2024

REGISTERED COMPANY NUMBER- 08300399 (England and Wales) REGISTERED CHARITY NUMBER - 1151263

CONTENTS

Page
Trustee’s Report 3
Independent Examiners Report 44
Statement of Financial Activities 45
Balance Sheet 46
Notes to the Financial Statement 47

Detailed Statement to the Financial Activities 54

CHLOE’S & SOPHIE’S SPECIAL EARS FUND TRUSTEES’ REPORT FOR THE YEAR ENDED 30 NOVEMBER 2024

The Trustees who are also Directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 November 2024. The Trustees have adopted the provisions of 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).

CHLOE’S AND SOPHIE’S SPECIAL EARS FUND TRUSTEE’S REPORT OBJECTIVES AND ACTIVITIES

At Chloe’s and Sophie’s Special Ears Fund, we are dedicated to brightening the lives of Deaf children across Hampshire, Surrey, Berkshire, London, Wrexham, Flintshire, and Denbighshire. We aim to provide an everlasting positive impact on their wellbeing and mental health by overcoming challenges, creating experiences and empowering individuals to be their best selves.

Our core objectives are:

Through these aims, we continue to advocate for equal opportunities and meaningful support for every Deaf child we reach.

Raising Deaf Awareness in the Community

Raising Deaf Awareness remains a key focus of our work, both within schools and across local organisations. We believe that greater understanding leads to greater inclusion, and we aim to make that awareness both meaningful and lasting.

In Schools

This year, we introduced two engaging formats for our Deaf Awareness Assemblies:

1. Whole-School Book Assemblies – Each child in the school receives a Deaf Awarenessthemed book to take home, helping to extend the message beyond the classroom. Assemblies include a short talk and a curated selection of 4–5 age-appropriate storybooks featuring Deaf characters or connections to British Sign Language (BSL). Children are invited to choose a book that resonates with them, and each session includes a Q&A to spark conversation and curiosity.

2. Interactive Story-Based Assemblies – Centred around books such as Can Bear Ski? these smaller assemblies are designed to be immersive and hands-on. Our team reads the book with the children and brings props such as an audiologist's coat and a teddy bear fitted with hearing aids, helping children understand Deafness in a friendly and engaging way.

We also work with Deaf professionals—including Sign for Thoughts, Deafero, and Dot Sign Language—who deliver tailored assemblies and workshops that provide authentic, livedexperience perspectives.

Beyond assemblies, we provide Deaf Awareness Training for teachers and professionals working with Deaf children, equipping them with tools and understanding to better support inclusive learning environments.

Books and Resources

To further embed Deaf Awareness in everyday learning, we grant Wishes for schools with books featuring Deaf characters or links to BSL for use in classrooms and libraries. These resources support ongoing conversations about Deafness and inclusivity.

Visual Tools for Awareness

To create a lasting, visual impact, we aim to provide every school with Deaf children in our geographical areas with either a BSL Playtime School Board or a Fingerspelling Board. These colourful, permanent displays encourage daily engagement with BSL and support peer understanding through play.

Visual Tools for Awareness

To create a lasting, visual impact, we aim to provide every school with Deaf children in our geographical areas with either a BSL Playtime School Board or a Fingerspelling Board. These colourful, permanent displays encourage daily engagement with BSL and support peer understanding through play.

BSL School Board, Manor Infants School, Hampshire

Deaf Awareness Training with Deafero, 15 Staff members from Plas Madoc Leisure Centre

Testimonial from AVOW

“Hello Zeta,

I just wanted to drop you message to say thank you for the invite to yesterday’s Deaf Awareness Training. It was an excellent and beneficial course. Both Jane and I found it very beneficial.

I have spoken to my manager here at AVOW and we will be in touch to arrange the training for the AVOW staff & Community agents at some point in the future.”

CSSEF Book Assembly with Zeta our Wish Granting Champion, North Wales

Improve the Education of Deaf Children in Schools – Mainstream and Deaf Provision Schools

We are committed to creating inclusive and supportive learning environments for Deaf children in both mainstream and specialist settings. One of the key ways we do this is through our Wishes Application programme.

Schools located within our geographical focus—Hampshire, London, Berkshire, Surrey, Wrexham, Flintshire, and Denbighshire—that support Deaf children can apply for equipment, resources, and materials designed to enhance the learning environment and improve sound acoustics. These applications are carefully considered and awarded in cases where funding for Deaf-specific equipment is not available from the Local Authority.

Through Wishes Applications, schools can request support for:

In addition to equipment-based support, we also fund:

These resources help ensure that Deaf children can fully engage with their learning environment. By addressing both environmental and communication barriers, we help schools create inclusive spaces where Deaf children feel supported, valued, and empowered to succeed.

Emotional Wellbeing and Mental Health of Deaf Children

Supporting the emotional wellbeing and mental health of Deaf children is at the heart of everything we do. Through tailored activities, peer support, and inclusive spaces, we create opportunities for Deaf children and young people to build confidence, develop identity, and feel truly seen and supported.

One of our biggest achievements this year has been the launch of the CSSEF Wellbeing Hub in Aldershot, where we received the keys in May 2024. The CSSEF Wellbeing Hub was created as a welcoming, inclusive space for the Deaf community—a place where children, young people, and families can connect, learn, and grow together. Its purpose is to reduce isolation, promote positive mental health, and create lasting opportunities for Deaf children to thrive.

Key wellbeing initiatives hosted at the CSSEF Wellbeing Hub include:

In addition to activities at the Hub, we continue to support emotional wellbeing through:

Events and workshops led by Deaf professionals, offering role models and real-life inspiration for Deaf children to believe in their potential.

Peer-to-peer opportunities throughout the year, which boost self-esteem, foster belonging, and allow Deaf children to form lasting friendships. This includes our fortnightly Deaf Hub in Farnham Surrey open to Deaf children and their family from ages 0-16. We also run our incredible Activities Programme throughout the year to enable Deaf children to meet with their peers and have adventures where they are not the only Deaf child attending.

Part Funding for parents to learn BSL at Level 1, 2, and 3, helping to reduce language deprivation and strengthen family communication from the earliest stages of a child’s life.

Our commitment is clear: to create safe, uplifting spaces where Deaf children and young people feel empowered, connected, and confident in who they are.

Blossom Group – Girls age 7-12 years old working on their Self-esteem at our CSSEF Wellbeing Hub in Hampshire

ACHIEVEMENTS AND PERFORMANCES

RAISING DEAF AWARENESS

School Visits – BSL School Board and Resources

Building on the momentum of previous years, our work to raise Deaf Awareness in schools has continued to grow in both reach and impact. Through school visits, BSL resources, and engaging assemblies, we are creating environments where Deaf children feel seen, supported, and included—while also educating their hearing peers and teachers about Deafness and British Sign Language (BSL).

This year, we proudly delivered the following:

We continued our popular BSL School Boards initiative in partnership with Cath Smith , creator of Let’s Sign BSL, and The School Sign . These visually engaging boards, now available in expanded themes such as colours, animals, and numbers, help normalise BSL use in school environments. The boards have become a valuable resource in the playgrounds sparking curiosity, discussion, and inclusion.

Although our focus remains within seven counties, the influence of the BSL School Boards project continues to spread, with schools and charities outside our area reaching out to adopt similar resources. The increasing visibility of these boards on social media and within professional networks has contributed to a wider cultural shift towards BSL inclusion in education.

In addition to boards placed in schools, we also provided Teachers of Deaf Children and Young People with portable BSL Boards to use during their outreach visits—enabling them to model BSL and Deaf Awareness for both professionals and families.

These achievements reflect not just numbers, but meaningful steps toward creating more inclusive, understanding, and supportive school environments for Deaf children and their peers.

BSL School Board, Phillip Southcote School, Surrey

Over the past four years, our BSL School Board initiative has grown significantly in reach and influence.

In 2020–21, we funded 46 boards; this rose to 69 boards in 2021–22, followed by a further 113 boards in 2022–23.

This year (2023–24), we funded an additional 42 BSL School Boards , bringing the total number of boards displayed in schools to 270 .

While this year’s figure reflects a 45% decrease compared to last year, the shift was a result of targeted funding decisions due to reduced resources. Unlike previous years, when we responded to referrals from Teachers of the Deaf and Young People, this year we prioritised specific geographical areas to ensure equitable distribution and sustainable support. Although the numbers were lower, this year’s boards represent a meaningful continuation rather than a decline , adding to a growing network of schools where Deaf Awareness and British Sign Language are celebrated every day.

Deaf Awareness Resources available for Schools to raise Deaf Awareness

This year, our commitment to promoting Deaf awareness in schools remained strong, despite a reduction in available funding. In response, we adapted our delivery model to ensure continued impact while being mindful of sustainability and equity across our service areas.

We delivered 8 Deaf Awareness Assemblies across schools, alongside 67 in-person school visits , each designed to support inclusion and foster understanding of Deaf identity. In total, 107 schools were provided with resources such as Deaf character books, toys featuring hearing aids, and BSL flashcards —bringing much-needed representation into classrooms and school libraries.

To make the most of our resources, we introduced two distinct formats of Deaf Awareness Assemblies:

1. Whole-School Book Assemblies – where every child receives a Deaf awareness storybook to take home, building understanding that extends into families and communities.

2. Targeted Book Assemblies – smaller, interactive sessions centred around books like Can Bears Ski?, incorporating engaging props such as an audiologist’s coat and a teddy bear with hearing aids to bring the story to life.

While fewer assemblies were delivered this year, the depth and creativity of engagement grew significantly. Schools have praised the sessions for encouraging empathy, improving peer understanding, and promoting a more inclusive school culture.

We’re proud to have now supported over 78,000 children through the distribution of books featuring Deaf characters—ensuring that Deaf children see themselves positively represented and hearing children learn the importance of inclusion from an early age.

These achievements—combined with our school visits, resource fulfilment, and evolving assembly formats—reflect our adaptability, determination, and unwavering belief that every Deaf child deserves to feel seen, understood, and celebrated.

Secondary School Assembly, Danielle Wish Granting Champion, Berkshire

CSSEF Book Assembly Ysgol Terrig, Flintshire North Wales

Deaf Awareness Resources available for Schools to raise Deaf Awareness

Throughout the 2023–24 academic year, our charity continued to build on our well-established Deaf Awareness strategies by delivering Deaf Awareness Book Assemblies in schools with Deaf children on roll. These assemblies remain a cornerstone of our work—helping to create inclusive, understanding school environments by educating hearing peers and promoting empathy, awareness, and representation.

This year, we delivered 8 Deaf Awareness Book Assemblies, reaching 2089 children .

At our Whole School Book Assembly, every child received a book featuring Deaf characters to take home ensuring the message of inclusion extended beyond the school gates and into family life. These books are more than educational tools; they are meaningful sources of representation for Deaf children , and powerful conversation starters for hearing children who may never have encountered Deafness before.

One of the barriers our charity actively addresses is the lack of access to inclusive literature , particularly books that represent Deaf characters. Many children may not have the means to purchase their own books, and those that do are unlikely to choose one that features Deafness unless prompted by initiatives like ours. By providing books directly, we remove financial and social barriers , helping children engage with Deaf identity and learn about Deafness in a safe, familiar, and engaging way.

What makes these assemblies truly impactful is that every participating child has a direct connection to a Deaf child within their school . This creates a powerful, personal context for the lessons learned—helping to build genuine understanding and stronger peer relationships. Teachers and parents consistently report increased empathy, awareness, and more inclusive behaviour following our visits.

In addition to book distribution, our assemblies feature interactive sessions . These are tailored to the age of the pupils and include story-sharing, props (such as an audiologist’s coat and a teddy bear with hearing aids), and opportunities to ask questions. Often led by Deaf individuals or team members with lived experience, these sessions bring Deaf awareness to life and make it relatable.

We look forward to building on this success in the coming year, increasing the reach of our assemblies and strengthening Deaf awareness in even more schools.

Testimonial

“Oasis Academy Mayfield School, Hampshire

‘Deaf Awareness Assemblies Week. What an amazing opportunity to learn about Deaf Culture, Deaf Identity, ask and answer questions. We were very impressed with the participation of the pupils talking confidently about respect, equality and diversity. Many thanks to Danielle from CSSEF for bringing Deaf awareness to us all and for brightening the lives of Deaf children’”

Deaf Awareness Training with Deafero

Building an inclusive society starts with education—and Deaf Awareness Training is a vital part of that journey. Throughout December 2023 to November 2024, we delivered t hree impactful Deaf Awareness Training sessions led by the engaging and experienced Deaf trainer, Andrew . Each session was designed to challenge assumptions, build communication confidence, and empower participants to create Deaf-friendly spaces in their organisations and communities.

1. Plas Madoc Leisure Centre – 25 April 2024

14 attendees

This session supported Plas Madoc on their journey to becoming a Deaf-Friendly Swim Centre , with staff from Avow and Wisdom of Equus also in attendance. The session received outstanding feedback, with attendees praising Andrew’s humour, warmth, and ability to make the learning engaging and practical.

“Andrew was very funny, very engaging and very informative. Three staff members said they now feel confident communicating with customers with hearing difficulties.”

“It was an excellent and beneficial course. We will be in touch to arrange training for AVOW staff & Community Agents.”

Staff reported not only learning new skills like fingerspelling but actively passing them on to others—showing the ripple effect this training can have.

2. North Wales Fire and Rescue Service – 9 May 2024

12 attendees

This session created a buzz across the team, particularly for those with no prior knowledge of BSL or Deaf awareness.

“The training was a resounding success. Most attendees didn’t have any knowledge, so they found the session extremely beneficial. There’s now interest in advanced sessions and more training for new staff.”

The Fire Service is now exploring further training opportunities with us to continue their inclusivity journey.

3. Outside Lives – 31 May 2024

9 attendees

Delivered to staff and volunteers at Outside Lives, this session helped an inclusive community organisation deepen their understanding of Deaf culture and communication.

These sessions exemplify the impact of Deaf-led training—offering firsthand insights into the experiences of Deaf people and practical ways to support inclusion. We’re proud to continue working with schools, community groups, and workplaces across the UK to make Deaf Awareness the norm, not the exception.

SUPPORTING SCHOOLS WITH DEAF CHILDREN

In our ongoing commitment to provide the best learning environment for Deaf children, we have continued to utilise advanced technology in classrooms. We recognised the growing need for dedicated support within schools to effectively meet the needs of Deaf children.

Soundfield Systems: A total of 4 Soundfield Systems were funded in schools across the counties we work in to add to the 27 Soundfield Systems our charity funded in the previous two years. The Connevans Swift Digital soundfield system is a groundbreaking use of technology to bring superb quality sound within financial reach of every classroom. It's a wireless infra-red soundfield system which benefits both student and lecturer. Last year we also funded 3 Soundfield Systems to be upgraded with additional microphones to support Deaf children to access the sound of their peers in their classroom.

Sound Clouds: The demand for Sound Clouds, which significantly improve classroom acoustics, remains high. Last year, we conducted acoustic surveys in six schools to identify areas needing support, particularly in older buildings with high ceilings and poor sound quality—conditions that can greatly impact Deaf children’s access to communication and education. Unfortunately, due to limited funding this year, we were only able to fund the installation of Sound Clouds at one school: Oak Lodge Deaf School in Wandsworth, London . We received over 25 Wish Applications requesting Sound Clouds but, regrettably, had to decline many due to budget constraints.

Babble Guards: We continued the successful Wish of Babble Guards—innovative visual noise management tools developed by Connevans—to support Deaf children in maintaining an optimal learning environment. This year, we funded an additional 40 Babble Guards, building on the 43 granted in the previous year. These devices are vital in helping Deaf students concentrate and participate fully by visually signalling when classroom noise levels are too high. As part of our Recycle and Repurpose scheme, we also reached out to all schools previously granted Babble Guards to assess whether the equipment was still actively needed. Where appropriate, Babble Guards were rehomed or reassigned to ensure that our resources continue to benefit Deaf children in the most effective and sustainable way.

Sound Clouds at Oak Lodge School, London

We have now placed over 150 pieces of specialist sound access equipment into schools through our Wishes programme. The decrease in total spend from £46,911 (2021–22) to £12,513 (2022–23) to £16,500 in 2023-2024 reflects our shift toward cost-effective, scalable solutions (like Babble Guards), and our sustainability strategy—with more equipment now being reissued and repurposed when children change schools.

BSL Education in Schools

British Sign Language (BSL) is the first or preferred language of many Deaf people in the UK, and access to it is a fundamental human right. As a charity, we are passionate about ensuring BSL is not only recognised but respected and taught within school environments—especially those with Deaf children on roll. Language access goes beyond hearing; it’s about full participation, identity, and inclusion. Schools play a critical role in shaping these values, and that’s why we believe BSL must be embedded into the heart of education.

This year, we proudly funded BSL lessons in the following schools:

• Knollmead Primary School

• Earlswood Pre-school

• Shirley Pre-school

These new schools joined our ongoing BSL programme at Phillip Southcote School and Guildford Grove School , further expanding our reach.

We are committed to ensuring that these BSL sessions are led by qualified Deaf teachers, offering students not only authentic language instruction but also vital Deaf representation. Having a Deaf adult in the classroom helps Deaf children see themselves in their educators, while hearing children gain invaluable insight into Deaf culture and communication.

By creating shared language experiences in the classroom, we’re building more inclusive and connected school communities—ones where Deaf children can thrive academically and socially, and where hearing peers grow up fluent in empathy, respect, and equality.

Teachers from Borras Park School, BSL Level 2 with Deafero, North Wales

Testimonial from Rob Nicholson, Headteacher Borras Park School, North Wales

“Hi Karen,

Hurray!!! Yes, we passed Level 2! None of this would have been possible without the support from CSSEF. We have been given the funding to boost the level of BSL provision throughout the school and to raise the profile of deaf awareness and education.

In February of this year, having been identified for our inclusive approach with BSL and deaf education, I was asked to attend a Welsh Government event in Wrexham where I had to present to several groups of other professionals from North Wales. The event was a chance for some schools to share examples of how their curriculum design supports equity and inclusion. In addition, I also had to submit a short report to Welsh Gov explaining what we had done - I've attached the report as it may well act as a testimonial. I mentioned the CSSEF Charity several times on the day and in the report.

Best regards

Mr Rob Nicholson

Head Teacher

Borras Park Community Primary School”

Inclusive Projects and Cultural Access

We supported a range of creative; confidence-building projects designed to celebrate Deaf identity and ensure cultural access:

Each of these activities was designed to boost wellbeing, peer engagement, and Deaf pride—ensuring that Deaf students feel seen, celebrated, and included.

Wish Granting Champions and Holistic School Support

Our Wish Granting Champions , located across the regions we serve, played a vital role this year by identifying school needs on the ground and ensuring tailored support. Their close collaboration with Teachers of Deaf Children and Young People ensured that our interventions were timely, relevant, and impactful.

As schools increasingly turn to us not just for funding but also training, resources, and holistic Deaf awareness , we’re proud that our charity continues to lead by example in creating inclusive, accessible, and supportive educational settings for Deaf learners.

CSSEF Schools Impact

EMOTIONAL WELL BEING OF DEAF CHILDREN

Supporting the emotional wellbeing and mental health of Deaf children remains at the heart of everything we do. Over the past year, we have continued to listen to the needs of our community and responded with a growing number of activities, workshops, and personal Wish Grants to ensure Deaf children feel seen, heard, and valued.

We delivered 80 workshops and activities , attended by 730 participants , providing safe, welcoming spaces where Deaf children could express themselves, explore their identity, and connect with Deaf peers. These included:

We also granted a total of 195 Personal Wishes, helping Deaf children access items and experiences that promote both emotional wellbeing and independence. We had 287 applications, and to due to lack of funding, 95 were unable to be fulfilled.

==> picture [209 x 305] intentionally omitted <==

----- Start of picture text -----
Wishes
for Deaf children
We are constantly on the look out for and finding new things that will brighten
the lives of deaf children. Here are some of the things that we grant. Do get in
touch if any of these wishes would help a child you know.
RADIO AID CYCLE HELMETS AQUA COVERS
Radio Aids work with the users’ We can provide cycle helmets An aqua cover is a fully
hearing aids, cochlear implant to fit over cochlear implants waterproof design to wear with
processors or bone anchoredhearing aids. A transmitter isworn by the person speakingand the receiver is worn by theperson listening. or hearing aids. This enablesdeaf children to cycle safelywith their cochlear implants orhearing aids on. cochlear implants in the water.This enable a child to swimunderwater, in salt water, andbe completely submerged.They work with the same
This system allows completefreedom of movement as it iswireless. processors as you use every day- no need for an additionalprocessor to use exclusively forswimming.
We can fund these for deaf
children in school if you cannot
get them through your local
authority.
VIBRATING WATCH ee SENSORY NIGHT LIGHT
The watch can be set to vibrate A sensory night light can
at a certain times, as an alarm support deaf children at
or a reminder. For example, a bedtime. Deaf children can find
lunch time bell, class movement bedtime frightening because of
and home time. the dark as there is no visual
and no sound. The night light
VIBRATING ALARM CLOCK BSL LEVEL 1 & LEVEL 2 can help reduce this fear.
A Vibrating Alarm clock isspecialised in having a loudernoise as the alarm or has avibrating mode so the vibration We fund BSL level 1 and BSLlevel 2 courses at colleges andtraining centres for parents ofdeaf children. Ee
wakes you up in the morning.
This enables deaf children to
wake up independently.
How to apply: Email one of our Wish Granting
Champions on wishes@cssef.org or contact us
yo on our phones - North Wales 07542031105 and
Cesse2) England 07935056499.
Chloe's and Sophie's Special Ears Fund
Brightening the livesof Deaf children Registered Charity no. 1151263
----- End of picture text -----

We are proud to have granted 195 Personal Wishes in such a challenging year financially.

BSL Course Support:

Assistive Items:

Emotional Comfort & Representation:

Educational Resources:

Everyday Confidence & Inclusion:

To ensure we reached those who needed us most, it is vital that our charity employs dedicated Wish Granting Champion —local volunteers or staff who supported families through the application process, ensured their voices were heard, and helped tailor the right solutions for each child’s needs.

We invested £353,198 into this area of our work, reflecting our deep commitment to holistic support. As more families become aware of our services, we are seeing a steady increase in Wish applications—a sign not only of rising need but of growing trust in our charity.

These small but powerful wishes represent much more than objects—they symbolise dignity, inclusion, and belief in every Deaf child’s right to thrive.

Panto Experience, Surrey – BSL Integrated Performance December 2023

We start our year in the Christmas Season. Our most favourite events of the year are where we welcome 450 guests including families of Deaf children to sit back, relax and get fully immersed to a Panto show at Camberley Theatre and Theatre Clywd that have a BSL Integrated Interpreter. Their smiles are just everything!

CSSEF Activities Programme

We had over 80 Activities and 730 people join us in our Activities Programme in England and Wales. These activities had a positive impact on the wellbeing for Deaf children. Here are some of the photos of the fun we had, along with some testimonials from the parents and the children.

Ice Skating in Surrey – Winter Activities Programme 2023

Our Winter Activities Programme in Surrey brought families and Deaf children together for a magical day of ice skating, laughter, and connection. A special highlight was having our charity founders, Chloe and Sophie, join in the fun. These two incredible girls were the original inspiration behind our charity, and it’s always a joy to see them taking part in the events that their story helped bring to life.

Breakfast with Elves – Lismoyne Hotel, Hampshire

This Christmas, we hosted a magical Breakfast with Elves at the Lismoyne Hotel in Fleet for 100 guests, all families with Deaf children. Events like these are more than festive fun—they're essential. Traditional experiences like Breakfast with Elves often aren’t accessible for Deaf children, and without inclusive options, many miss out on the joy and wonder of the season. By creating a fully accessible, Deaf-friendly environment, we made sure every child could feel the magic of Christmas, surrounded by understanding, excitement, and community.

Testimonial from Parent

“Breakfast with the Elves was such a delightful experience. Having the opportunity to breakfast with and celebrate with peers from the deaf community makes for such a 'normalising' experience for both my deaf child and hearing child. I love the friendships the children build through events like this one. Thank you for inviting us.”

Theatre Trip London, BSL Lion King – Summer Activities Programme 2024

Testimonial from Parent

“Dear Karen, Charlotte and the lovely CSSEF team,

I just wanted to say a HUGE thank you for giving Teddy and I the most amazing experience on Thursday night at the Lion King. We were both blown away, the stuff of dreams. From the lovely warm welcome when we arrived, to the amazing seats in the stalls, and the show was the absolute best we’ve seen, and then Karen remembering to ask Teddy what he’d give it out of 10 at the interval. You really made it a fantastic night for us both and I feel so fortunate to have experienced it with Teddy. Being surrounded by other deaf children and adults, seeing all the lights on hearing devices flickering in the dark, and enjoying the amazing signer, these things make an experience unique and important for Teddy. Thank you so much for fundraising and organising events like this to give us a memory we’ll never forget.

That afternoon we’d actually had an awful experience at audiology so having an evening like this helped us forget the frustrations of being deaf and reminded us there are some huge positives!

Many thanks and hope you all have a great weekend.

Lucy”

Gullivers World, Cheshire – Summer Activities Programme 2024

Testimonial from parent

“Good Morning Zeta

Me, Adrian and the children just want to say a MASSIVE Thank you for Gullivers World on Tuesday. We all had an amazing time. Was a brilliant day out. Thank you for the fast passes too. They really helped, especially with Theo not having to stand in the ques for too long. The children are still talking about it. They also got very wet on the rapids Without your charity we wouldn't have been able to make such fantastic memories with the children. So, thank you so much for such a wonderful day out.

We appreciate all the outings that have been put on for the children so thank you

Claire“

Punk Chef Workshops

This year, we proudly continued our Punk Chef Cookery Workshops for Deaf children and young people in Years 6 to 11, with sessions taking place once a month over seven months in a professional school kitchen in Farnham. Led by the inspirational Deaf chef and TV presenter Punk Chef, these workshops offered more than just cookery lessons—they created a space where Deaf children could build confidence, develop life skills, and embrace their identity.

A total of 30 Deaf children attended this year’s workshops over 3 Workshops. Many had never taken part in structured extracurricular sessions like this before. Notably, several participants came from our Blossom group—a safe space for Deaf girls who had previously expressed that they “didn’t feel Deaf enough” to join Deaf-focused events. Through the emotional wellbeing work done in Blossom, these girls grew in confidence and self-acceptance and felt empowered to join the cookery programme. Their participation marked a powerful milestone in their personal journeys.

From mastering knife skills to preparing fresh pasta and learning how to cook fish, every workshop was delivered in British Sign Language by a Deaf role model. For many of the young people, this was the first time they had been taught in their native or preferred language in such a hands-on, empowering environment. The workshops not only taught them how to cook, but also reinforced Deaf pride, self-esteem, and independence.

The legacy of these workshops continues to grow—last year, one of the CSSEF Young People was even employed by Punk Chef, and this year, we’ve seen more Deaf children express ambitions to pursue careers in hospitality and catering, showing just how transformative accessible, inclusive experiences can be.

Testimonial Punk Chef Workshops

‘Lara absolutely loved the cooking class! Thank you! We were so happy to see the pride on her face as we all tried her chicken dish that evening. Delicious!

Her grandparents shared the flapjack with her the next day and they were also very impressed. She was super proud explaining all about how she made it.

She told me it was great to be with other children like her, and she got some good ‘cooking hacks’ from Punk chef! (How to debone chicken and how to curl spring onion?!)’

‘It's just a thank you for the Punk Chef sessions. I love what it does for her confidence, she had a ball too, she loved it.’

Yumma Foods Online Workshops

In addition to our in-person workshops with Punk Chef, we continued our popular Yumma Online Cookery Workshops, run by the much-loved Deaf chef and television personality, Yvonne Cobb—better known as Yumma Foods. Over the past year, we held 10 virtual sessions designed to bring the joy of cooking into the homes of Deaf children, wherever they live.

Over the course of the year, a total of 72 Deaf children took part across 10 sessions from England and North Wales.

Each session was taught in British Sign Language by Yvonne, creating a safe, accessible, and inspiring learning space for Deaf children to develop essential life skills while having fun. The workshops didn’t just teach cooking—they reinforced Deaf identity, language pride, and the value of shared cultural experiences.

A recent session featured the children preparing a classic comfort dish: macaroni cheese with crunchy cheese puff crumbs, paired with a warm salad of asparagus, courgettes, and peas dressed in lemon and olive oil. Yvonne also taught them how to master a classic white sauce— a foundational skill they can carry forward for life.

Many of the children who joined the Yumma sessions had never participated in extracurricular learning in BSL before. For them, having a Deaf chef model both language and life skills on screen was transformative. Parents regularly tell us that their children look forward to these sessions each month—not just to learn to cook, but to feel seen, supported, and proud to be Deaf.

The Yumma Online Cookery Workshops continue to break down barriers to access and create opportunities for Deaf children to thrive, no matter where they are.

Life Skills for Deaf Young People at Oak Lodge School

This year, we were proud to continue supporting the residential students at Oak Lodge School in Wandsworth, London , through our "Life Skills for All" initiative. This vital programme provides £500 per term to fund practical, confidence-building experiences for 19 Deaf young people in Years 7 to 13 who live on site during the week.

The funding has opened the door to a wide range of enriching, real-world activities , tailored to build independence, communication skills, and emotional wellbeing. Students have enjoyed simple yet meaningful outings—like going out for ice cream, shopping trips, and visiting cafés—while also taking on bigger challenges such as learning to navigate the London Underground . These are experiences that many hearing peers may take for granted, but for Deaf young people, they require additional planning and support to access safely and confidently.

A highlight of the year was students preparing and selling fruit kebabs at their Summer Fair —an activity that boosted their confidence, teamwork, and money-handling skills. Off the back of this success, the school will be launching an Enterprise Project , giving students the opportunity to fundraise for items they need in their residential space—starting with a much-wanted dishwasher . This shift toward self-directed fundraising supports practical learning while empowering students to make a tangible difference to their shared environment.

These life skills activities go beyond practical lessons—they nurture resilience, independence, and Deaf pride . By supporting Deaf young people in navigating the world on their terms, we help ensure they leave school ready to thrive both personally and socially.

Oak Lodge Residential Young People – Life Skills 2024

CYCLE HELMETS

Finding the right cycle helmet for a Deaf child is far more complex than it may seem. While we use standard helmets, locating ones that comfortably accommodate Cochlear Implants, BAHAs, or Hearing Aids without causing discomfort or dislodging the devices is a real challenge.

After testing 28 different helmet designs , we identified two tried-and-tested models that consistently meet the needs of Deaf children: the Carrera Foldable Helmet and the Crazy Safety Animal Series Helmet . Both styles offer a better fit around Cochlear Implants, BAHAs, or Hearing Aids and are considerably more expensive than regular helmets—but they make a world of difference.

This year, we funded 26 helmets , up from 17 last year , helping even more Deaf children ride their bikes safely and confidently. These helmets don’t just provide protection—they remove barriers to inclusion, allowing children to join family rides, play with friends, and feel fully part of the experience. For many, it’s not just about cycling—it’s about freedom, confidence, and emotional wellbeing.

By removing a barrier to participation, we help ensure Deaf children can join in, feel safe, and stay connected with their peers.

BRITISH SIGN LANUGAGE LEVELS – INTRODUCTION TO BSL LEVEL 3

At Chloe’s and Sophie’s Special Ears Fund, we continue to champion British Sign Language (BSL) as the native and preferred language of many Deaf people. We believe that true inclusion starts with communication —and that begins with access to BSL in schools, homes, and communities. That’s why we are proud to fund BSL learning for parents, teachers, Deaf children, and their peers .

This year, we funded BSL learning opportunities for over 312 people , equating to 12,070 hours of BSL learning , a significant increase from the previous year. This included:

These courses are life-changing. They empower families to communicate meaningfully with their Deaf children , improving emotional wellbeing , reducing isolation, and strengthening family bonds. For teachers and classmates, BSL learning helps create inclusive school environments where Deaf children feel seen, understood, and valued.

This year we funded:

Parent Testimonial

“I would like to express my gratitude towards the amazing opportunities you provide parents of deaf children like myself. Having the ability to communicate with my children through another form has proven to be extremely beneficial. Especially in large and busy environments. There have been multiple times where I have had to communicate through various mediums together, for example, talking and using sign due to their complex needs. Therefore, I am expressing my desire for further courses in BSL.

In addition, we funded weekly BSL lessons for 212 children in schools , giving both Deaf and hearing pupils the opportunity to share a common language . These sessions not only support academic learning but help build friendships and confidence through a shared, accessible means of communication.

Whether its parents signing their first bedtime story, teachers delivering lessons with greater awareness, or children holding conversations in BSL on the playground— this is what inclusion looks like in action.

Additionally, I would like to share my personal but positive thoughts towards Andrew as a BSL teacher. He is an exceptional role model within the deaf community and provides outstanding teaching throughout as well as educating about the deaf community. Andrew takes great pride in ensuring all his students progress by providing maximum support throughout his delivery.

It has been a pleasure to learn under him over the past year and I thank you as a charity for this opportunity.”

EVENTS AND ACTIVITIES

This year marked an exciting period of growth and evolution for our CSSEF Deaf Hubs, both in England and Wales. These spaces continue to provide vital community connections, cultural identity, and language access for Deaf children, Children of Deaf Adults (CODA), and their families.

CSSEF Deaf Hub – Surrey

Building on the success of previous years, our Farnham Deaf Hub has now moved from a monthly to a fortnightly format, reflecting both increased demand and the importance of consistent support for Deaf families. Each session now sees an average of 10 families and 30 attendees , creating a warm, welcoming space where children and parents alike can meet others with shared experiences.

We’ve introduced a more structured play format , designed to foster communication, peer interaction, and emotional wellbeing. With zones for sensory play, arts and crafts, games, and movement-based activities, the environment encourages engagement and BSL-rich interaction in a relaxed, supportive setting.

CSSEF Deaf Hub – North Wales

In 2024, we proudly launched our new CSSEF Deaf Hub in North Wales , held monthly on Saturdays at Ty Calon in Flintshire. This new hub mirrors the structure and ethos of our Farnham sessions, offering Deaf and CODA children in Wales the same enriching opportunities to connect and play in a Deaf-aware and BSL-accessible environment.

With an average of 10 families and 30 attendees each session, our North Wales hub has quickly become a valuable community fixture, especially in an area where such accessible spaces for Deaf children are limited.

CSSEF WELLBEING HUB – Deaf Kids Rock Workshop

In May 2024 , CSSEF relocated from our Guildford base to a new, practical space in Aldershot. Unlike our previous all-purpose venue, the new Wellbeing Hub is uniquely situated above our CSSEF Charity Shop , allowing us to make creative use of our resources while continuing to offer vital emotional wellbeing services for Deaf children.

This move didn’t just represent a change of location—it marked an evolution in how we support our community. With a welcoming and adaptable upstairs space, the CSSEF Wellbeing Hub in Aldershot became home to two of our core support groups: Blossom Group and Youth Club .

Blossom Group

For Deaf girls aged 7–12

Originally launched during our time in Guildford, Blossom Group has continued to flourish in Aldershot. Designed specifically for Deaf girls who are often the only Deaf child in their school, the group addresses key challenges around identity, self-esteem, and confidence .

Blossom provides a safe and nurturing space where girls can be themselves, connect with peers who “get it,” and learn to advocate for their own needs . Through structured support and meaningful activities, the group helps participants grow into proud, confident individuals who feel empowered in both Deaf and hearing spaces.

Parents and teachers consistently tell us that Blossom is transformational . Girls who once felt isolated now laugh, sign, and share stories together—building strong friendships and rediscovering their own self-worth.

Snack Time at Blossom

Youth Club

Formerly Pizza and Chill – for Deaf young people aged 10+

Our Youth Club may have a new name, but the pizza and relaxed vibe remain just as popular! Previously known as Pizza and Chill , this group was rebranded in Aldershot to better reflect the youth-led focus and sense of community we aim to foster.

Held in the same Wellbeing Hub space, Youth Club gives Deaf young people aged 10 and up a place to socialise, share experiences, and just be themselves . Whether they’re chatting over slices of pizza, playing games, or discussing everyday challenges, the environment is inclusive, empowering, and accessible.

The continuity of this group—despite the move and name change—has ensured that our young people continue to feel connected and supported during a time in their lives when they need it most.

Playing Games at Youth Club

Parent Testimonial – Blossom Group

“C took a bit of convincing to come today- I think she was a bit anxious, but she came out with the biggest smile on her face and loved sharing ideas and thoughts and getting to know all the girls. You are so good with the girls, thank you so much for everything. C can’t wait to come again”

FINANCIAL OVERVIEW

The charity had a total income of £306,842 which was an increase from the previous year of £28,482. Our main source of charitable income came from our charity shops, Grants, donations, and personal challenge fundraising.

Charitable donations to the charity totalled to £17,732. This was a decrease to the previous year of £12317. Fundraising activities totalled to £49,249. This was an increase to the previous year of £21,411. As a charity we have focussed our time on delivering our Wishes and making a positive impact to Deaf children to give an everlasting positive impact today and tomorrow.

Grants continued to be a great source of funds for our charity. We were able to secure grants to the sum of £86,605 which was a decrease to the previous year £25,010. These included restricted funding from:

Grants from December 2023 to November 2024

CHARITY SHOPS – JUST4KIDS

Our charity shops were a significant source of income during this financial year. They raised £146,671 as a combined total which includes shop revenue, rags and grants. With the opening of our third charity shop at Just4Kids Aldershot we have gone from strength to strength.

Just4Kids Bordon

Charitable activities amounted to £353,198 of which £16,500 to support schools improve their Sound Acoustics and provide Sound Equipment for Deaf Children. An additional £4095 was spent on Raising Deaf Awareness. We spent £201,257 to support the emotional wellbeing of Deaf children.

The charity spent £353,198 as a total for resources expendable. This showed a deficit of £46,356

Charity Reserves were agreed by the Board of Trustees to be set to £70,000.

PLANS FOR THE FUTURE

Over the next 12 months, the Trustees will continue to develop our main charity objectives and deliver on our Five-Year Strategy. Our focus remains clear— helping Deaf children to be their best selves, while prioritising their mental health and emotional wellbeing.

“We brighten the lives of Deaf children throughout the UK. We aim to provide an everlasting positive impact on their wellbeing and mental health by overcoming challenges, creating experiences and empowering individuals to be their best selves.”

Key Priorities for the Year Ahead

Structure, Governance and Management

Governing Document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Structure and Management

The trustees, who are also the directors for the purpose of company law, and who served during the year were:

Mr B Jackson Mr Adam Lee (appointed 10.6.24) Mrs R Chocian (appointed 10.6.24) Mr S Garrett Ms C Rise Mr D Rainbird (appointed 8.4.24)

The Trustees are responsible for ensuring there are effective and adequate risk management and internal control systems in place to manage all major risks that the Charity is exposed to. Financial risk is directly managed by Trustees. Any items require pre-approval from the Trustees and are supported by receipts. Every expense must be counter signed. The charity has a procedure for the public to request Grants which are paid directly to the school, or the charity purchases the items rather than provide the applicant with monies. Grants are all approved by the Trustees.

Monthly Financial accounts are provided to our Board of Trustees on a monthly basis and discussed in further detail by our Treasurer. Other Risks include Health & Safety whereby Risk Assessments are carried out for any fundraising event. Our charity shop holds all Risk Assessments and Health and Safety documents.

The charity employed six full time staff and four part time staff. Three of which worked at our charity shop ‘Just4Kids’. There is two paid Directors who are full time, one as the CEO role of the charity and one as the Retail Operations Manager. We also employ one Charity Operations Manager and three Full time and one Part Time Wish Granting Champions. Several of our volunteers support our charity with the day to day running of the charity shops, as well as our fundraising activities and events. None of the directors hold shares as there is no authorised share capital.

LEGAL AND ADMINISTRATIVE DETAILS

Charity Name: CHLOE’S AND SOPHIE’S SPECIAL EARS FUND Charity Number: 1151263 Company Number: 08300399 Registered Office: CSSEF WELLBEING HUB MANOR CHAMBERS 304 HIGH STREET ALDERSHOT HAMPSHIRE GU12 4LT Trustees: BRIAN JACKSON DANIEL RAINBIRD SHAUN GARRETT RACHEL CHOCIAN ADAM LEE CERI RISE

Independent Examiner: MARTIN JOSEPH

Bankers: Solicitors:

WHITTINGTONS BUSINESS SERVICES LIMITED 1 HIGH STREET GUILDFORD SURREY GU2 4HP HSBC 15 WELLINGTON STREET ALDERSHOT GU11 1DY None

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The trustees key function is to safeguard the long-term sustainability of the charity so that we may positively impact the lives of deaf children now and in many years to come.

To achieve this, the trustees have demonstrated a flexible strategic plan, to ensure we react and adapt as a charity to any challenges that present themselves and equally allow us to be proactive in working to the charity strengths.

We have recognised that expanding too quickly could have a detrimental effect on our service level and so have decided to have a focused area that still leaves capacity for the team to grow and improve our offering.

We as trustees must always consider the individual and tailor our resources to aid, assist and inspire the individual to be their best selves and empower them with the realisation of their potential.

The Trustees are responsible for ensuring that the objectives of the Charity are fully achieved in a sustainable manner. With the short-term focus being to raise the necessary funds to deliver the Charity’s objectives.

CONFLICT OF INTEREST

The Charity reports no Conflict of Interests.

Disclosure of information to the auditors

We, the directors of the company who held office at the date of the approval of these Financial Statements as set out above each confirm, as far as we are aware, that:

In approving the Trustee’s Annual Report, we also approve the Strategic Report included therein, in our capacity as company directors.

Approved by order of the Board of Trustees on 11[th] August 2025 and signed on its behalf by:

Daniel Rainbird, Chair of Trustees

Independent Examiner's Report to the Trustees of CHLOE'S & SOPHIE'S SPECIAL EARS FUND

Independent examiner's report to the trustees of CHLOE'S & SOPHIE'S SPECIAL EARS FUND ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 November 2024.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 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 your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can 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.

Martin Joseph, FCA

The Institute of Chartered Accountants in England and Wales

WHITTINGTONS

Chartered Accountants 1 High Street Guildford Surrey GU2 4HP

27 August 2025

Statement of Financial Activities for the Year Ended 30 November 2024

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
24,315
Charitable activities
Other
12,700
Other trading activities
2
195,921
Total
232,936
EXPENDITURE ON
Raising funds
3
83,019
Charitable activities
Equipment and resources in school
14,409
Emotional Wellbeing
(94,949)
Raising Deaf awareness
2,358
Other
283,421
Other
550
Total
288,808
NET INCOME/(EXPENDITURE)
(55,872)
Transfers between funds
10
171,715
Net movement in funds
115,843
RECONCILIATION OF FUNDS
Total funds brought forward
73,380
TOTAL FUNDS CARRIED FORWARD
189,223		 Restricted
fund
£
-
73,906
-
73,906
-
1,978
56,896
1,737
3,779
-
64,390
9,516
(164,449)
(154,933)
164,449
9,516		 30.11.24
30.11.23
Total
Total
funds
funds
£
£
24,315
35,601
86,606
111,615
195,921
131,145
306,842
278,361
83,019
61,792
16,387
12,513
(38,053)
112,896
4,095
34,137
287,200
169,240
550
550
353,198
391,128
(46,356)
(112,767)
7,266
-
(39,090)
(112,767)
237,829
350,596
198,739
237,829

The notes form part of these financial statements

Balance Sheet 30 November 2024

Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
8
3,850
CURRENT ASSETS
Cash at bank
191,732
CREDITORS
Amounts falling due within one year
9
(6,359)
NET CURRENT ASSETS
185,373
TOTAL ASSETS LESS CURRENT LIABILITIES
189,223
NET ASSETS
189,223
FUNDS
10
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Restricted
fund
£
-
9,516
-
9,516
9,516
9,516		 30.11.24
Total
funds
£
3,850
201,248
(6,359)
194,889
198,739
198,739
189,223
9,516
198,739		 30.11.23
Total
funds
£
4,400
238,330
(4,901)
233,429
237,829
237,829
58,052
179,777
237,829

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 11 August 2025 and were signed on its behalf by:

D Rainbird - Chair of Trustees

The notes form part of these financial statements

Notes to the Financial Statements for the Year Ended 30 November 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

Chloe’s & Sophie’s Special Ears Fund is a company limited by guarantee, incorporated on 20 November 2012 and registered as a charity on 15 March 2013 in England. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity. The address of the registered office is given in the charity information on page 3 of these financial statements.

The objectives of the charity are to raise deaf awareness in the local community; to improve the education of deaf children in mainstream school by providing deaf equipment, deaf resources and materials to improve the sound acoustics in the school; and to provide resources and equipment to deaf children to support their emotional wellbeing.

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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) issued on 16 July 2014 (as updated through Update Bulletin 1 published on 2 February 2016), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.

The charity has applied Update Bulletin 1 as published on 2 February 2016 and does not include a cash flow statement on the grounds that it is applying FRS 102 Section 1A.

The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the 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) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £000.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Income

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

Donated facilities and donated professional services are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably and the charity has control over the item. Fair value is determined on the basis of the value of the gift to the charity. For example the amount the charity would be willing to pay in the open market for such facilities and services. A corresponding amount is recognised in expenditure.

No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102). Further detail is given in the Trustees’ Annual Report.

Where practicable, gifts in kind donated for distribution to the beneficiaries of the charity are included in stock and donations in the financial statements upon receipt. If it is impracticable to assess the fair value at receipt or if the costs to undertake such a valuation outweigh any benefits, then the fair value is recognised as a component of donations when it is distributed and an equivalent amount recognised as charitable expenditure.

continued...

Notes to the Financial Statements - continued for the Year Ended 30 November 2024

1. ACCOUNTING POLICIES - continued

Income

Gifts in kind donated for resale are included at fair value, being the expected proceeds from sale less the expected costs of sale. Where estimating the fair value is practicable upon receipt it is recognised in stock and ‘Income from other trading activities’. Upon sale, the value of the stock is charged against ‘Income from other trading activities’ and the proceeds are recognised as ‘Income from other trading activities’. Where it is impracticable to fair value the items due to the volume of low value items they are not recognised in the financial statements until they are sold. This income is recognised within ‘Income from other trading activities’.

Fixed asset gifts in kind are recognised when receivable and are included at fair value. They are not deferred over the life of the asset.

For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to the charity however it is not possible to measure the amount expected to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed.

Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.

Investment income is earned through holding assets for investment purposes such as shares and property. It includes dividends, interest and rent. Where it is not practicable to identify investment management costs incurred within a scheme with reasonable accuracy the investment income is reported net of these costs. It is included when the amount can be measured reliably. Interest income is recognised using the effective interest method and dividend and rent income is recognised as the charity’s right to receive payment is established.

Other income includes the conversion of endowment funds into income which arises when capital funds are released to an income fund from expendable endowments or when a charity has authority to adopt a total return approach to its permanent endowment fund. It also includes other income such as gains on disposals of tangible fixed assets.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:

„h Expenditure on charitable activities

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

Grants payable to third parties are within the charitable objectives. Where unconditional grants are offered, this is accrued as soon as the recipient is notified of the grant, as this gives rise to a reasonable expectation that the recipient will receive the grants. Where grants are conditional relating to performance then the grant is only accrued when any unfulfilled conditions are outside of the control of the charity.

Raising funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost 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.

continued...

Notes to the Financial Statements - continued for the Year Ended 30 November 2024

1. ACCOUNTING POLICIES - continued

Raising funds

Income arising on the endowment funds can be used in accordance with the objects of the charity and is included as unrestricted income. Any capital gains or losses arising on the investments form part of the fund. Investment management charges and legal advice relating to the fund are charged against the fund.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2. OTHER TRADING ACTIVITIES

Fundraising events
Shop income		 30.11.24
£
49,250
146,671
195,921		 30.11.23
£
27,839
103,306
131,145

3. RAISING FUNDS

Raising donations and legacies

Raising donations and legacies
30.11.24 30.11.23
£ £
Rates and water 1,056 2,014
Insurance 429 456
Light and heat 9,544 3,908
Telephone 276 356
Postage and stationery 162 886
Sundries 10,785 7,644
Repairs 2,985 1,438
Support costs 6,557 -
31,794 16,702

continued...

Notes to the Financial Statements - continued for the Year Ended 30 November 2024

4. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

30.11.24 30.11.23
£ £
Other non-audit services 2,340 2,460
Depreciation - owned assets 550 550
Other operating leases 3,325 1,109

5. TRUSTEES' REMUNERATION AND BENEFITS

The trustees received remuneration during the year of £27,000 (2023: £28,294).

The director's received remuneration during the year of £66,375 (2023: £67,669).

The total amount of employee benefits received by key management personnel is £0 (2023 - £0).

1 (2023 - 2) trustees are accruing pension arrangements.

The trustees did not have any expenses reimbursed during the year (2023 - £0).

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 November 2024 nor for the year ended 30 November 2023.

Alongside the remuneration paid to directors/trustees in the year, there were reimbursed expenses of £7,389. (2023: £20,015) to the directors.

6. STAFF COSTS

The average monthly number of employees during the year was as follows:

7.

30.11.24 30.11.23
Managers and office staf 7 15
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund fund funds
£ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 35,600 1 35,601
Charitable activities
Other - 111,615 111,615
Other trading activities 131,145 - 131,145
Total 166,745 111,616 278,361
EXPENDITURE ON
Raising funds 61,792 - 61,792
Charitable activities
Equipment and resources in school 7,701 4,812 12,513
Emotional Wellbeing 92,936 19,960 112,896
Raising Deaf awareness 21,532 12,605 34,137
Other 110,329 58,911 169,240
Other 550 - 550

continued...

Notes to the Financial Statements - continued for the Year Ended 30 November 2024

7.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
fund
fund
£
£
Total
294,840
96,288
NET INCOME/(EXPENDITURE)
(128,095)
15,328
RECONCILIATION OF FUNDS
Total funds brought forward
186,147
164,449
TOTAL FUNDS CARRIED FORWARD
58,052
179,777
8.
TANGIBLE FIXED ASSETS
COST
At 1 December 2023 and 30 November 2024
DEPRECIATION
At 1 December 2023
Charge for year
At 30 November 2024
NET BOOK VALUE
At 30 November 2024
At 30 November 2023
9.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24
£
Trade creditors
358
Social security and other taxes
2,266
Other creditors
1,395
Accrued expenses
2,340
6,359
10.
MOVEMENT IN FUNDS
Net
Transfers
At
movement
between
1.12.23
in funds
funds
£
£
£
Unrestricted funds
General fund
73,380
(55,872)
171,715
Restricted funds
Restricted
164,449
9,516
(164,449)
TOTAL FUNDS
237,829
(46,356)
7,266		 Total
funds
£
391,128
(112,767)
350,596
237,829
Motor
vehicles
£
5,500
1,100
550
1,650
3,850
4,400
30.11.23
£
1,711
-
1,690
1,500
4,901
At
30.11.24
£
189,223
9,516
198,739

continued...

Notes to the Financial Statements - continued for the Year Ended 30 November 2024

10. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Restricted
TOTAL FUNDS		 Incoming
resources
£
232,936
73,906
306,842		 Resources
Movement
expended
in funds
£
£
(288,808)
(55,872)
(64,390)
9,516
(353,198)
(46,356)		 Resources
Movement
expended
in funds
£
£
(288,808)
(55,872)
(64,390)
9,516
(353,198)
(46,356)
(46,356)

Comparatives for movement in funds

Unrestricted funds
General fund
Restricted funds
Restricted
TOTAL FUNDS		 At
1.12.22
£
186,147
164,449
350,596		 Net
movement
in funds
£
(128,095)
15,328
(112,767)		 At
30.11.23
£
58,052
179,777
237,829

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Restricted
TOTAL FUNDS		 Incoming
resources
£
166,745
111,616
278,361		 Resources
Movement
expended
in funds
£
£
(294,840)
(128,095)
(96,288)
15,328
(391,128)
(112,767)		 Resources
Movement
expended
in funds
£
£
(294,840)
(128,095)
(96,288)
15,328
(391,128)
(112,767)
(112,767)

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Restricted
TOTAL FUNDS		 At
1.12.22
£
186,147
164,449
350,596		 Net
movement
in funds
£
(183,967)
24,844
(159,123)		 Transfers
between
funds
£
171,715
(164,449)
7,266		 At
30.11.24
£
173,895
24,844
198,739

continued...

Notes to the Financial Statements - continued for the Year Ended 30 November 2024

10. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Restricted
TOTAL FUNDS		 Incoming
resources
£
399,681
185,522
585,203		 Resources
Movement
expended
in funds
£
£
(583,648)
(183,967)
(160,678)
24,844
(744,326)
(159,123)

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 November 2024.

Detailed Statement of Financial Activities for the Year Ended 30 November 2024

30.11.24 30.11.23
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Gifts (1) 1
Donations 17,732 30,049
Gift aid 6,584 5,551
24,315 35,601
Other trading activities
Fundraising events 49,250 27,839
Shop income 146,671 103,306
195,921 131,145
Charitable activities
Grants 86,606 111,615
Total incoming resources 306,842 278,361
EXPENDITURE
Raising donations and legacies
Rates and water 1,056 2,014
Insurance 429 456
Light and heat 9,544 3,908
Telephone 276 356
Postage and stationery 162 886
Sundries 10,785 7,644
Repairs 2,985 1,438
25,237 16,702
Other trading activities
Trustees' salaries 27,000 28,294
Trustees' social security 2,470 1,736
Trustees' pension contributions 810 849
Wages 15,534 12,064
Other operating leases 3,325 393
Interest payable 2,086 1,754
51,225 45,090
Charitable activities
Wages 144,256 114,416
Social security 8,726 5,725
Pensions 5,155 3,637
Other operating leases - 716
Rates and water 327 169
Insurance 1,178 753
Telephone 65 -
Postage and stationery 1,252 2,151
Sundries 5,404 10,070
Sound clouds and equipment in schools 16,500 13,093
Emotional wellbeing expenses 57,001 111,083
Carried forward 239,864 261,813

This page does not form part of the statutory financial statements

Detailed Statement of Financial Activities
for the Year Ended 30 November 2024
30.11.24 30.11.23
£ £
Charitable activities
Brought forward 239,864 261,813
Raising deaf awareness expenses 3,816 33,701
243,680 295,514
Other
Motor vehicles 550 550
Support costs
Management
Wages 15,534 12,064
Rates and water (1,204) 731
Telephone 2,705 2,716
Postage and stationery 574 88
Sundries 497 1,591
Travel costs 6,458 8,993
24,564 26,183
Finance
Bank charges 547 456
Information technology
Computer and IT expenses 5,055 4,173
Governance costs
Auditors' remuneration for non audit work 2,340 2,460
Total resources expended 353,198 391,128
Net expenditure (46,356) (112,767)

This page does not form part of the statutory financial statements