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2020-09-30-accounts

Report ofthe Trustees I to 13
Report ofthe Independent
Auditors		 14 to 16
Statement of Financial Activities 17 to 18
Balance Sheet 19 to 20
Cash Flow Statement 21
Notes to the Cash Flow Statement 22
Notes to the Financial Statements 23 to 39

-
-
-
-
-		 Brighton
&Sussex Universkies
H
Cumbria Deaf Association
CJ Interpreting
CommunicationPlus
DeafCOG		 ospitals
NHS
- DeafKidz International
- Deafplus
- Derby City Council
- Derbyshire
County
Council
- East Sussex County Council
- Eveson Trust
- Futures
Housing Group
- Herefordshire
County Council
- Herefordshire
&Worcestershire		 Health &Care NHS
- Hertfordshire
County Council
- Leicester City Council
- Leicestershire
County Council
- Nottingham
City Council
- Nottinghamshire
County
Council
- Oxford City Council
- Oxfordshire
County Council

Re ortofthe T
for the Year Ended 30Se tember		 202
-SignLive VRS
- Splice Agency
-StAndrew's
Healthcare Trust
-Sussex Partnership
MH NHS
- University
Hospitals of Leicester		 NHS
-Vision Links (Herefordshire)
-Walsall Deaf Community
Services
-Warwickshire
County
Council
-Worcestershire
Acute Hospitals		 NHS
-Worcester City Council
-Worcestershire
County Council
We look forward to strong partnerships and relationships with more organisations / charities in order to create a better
future for Deaf communities
across the		 UK.

f r
Y
rEnded30Se		 m
202
30.9.20 30.9.19
Unrestricted Restricted Total Total
funds funds funds funds
Notes 6 6 E
INCOME AND ENDOWMENTS FROM
Donations
and legacies		 2 80,816 80,816 19,316
Charitable
activities
Communications 2,795,453 2,795,453 2,212,504
Community
Support		 602,442 602,442 567,125
Learning 3,652 3,652 4,995
Other charitable projects 83,302 83,302
Books, DVDs and AD Tech 36,623 36,623 32,751
Other trading activities 3 73,014 73,014 57,452
Investment
income		 4 387 387 757
Other income 68,608 68,608
Total 3,744,297 3,744,297 2,894,900
EXPENDITURE ON
Raising funds 27,856 27,856 4,187
Charitable
activities
Communications 2,976,311 2,976,3 I I 2,088,700
Community
Support		 645,213 18,532 663,745 732,668
Learning 2,971 2,971 2,743
Support for social groups 6,924 6,924 12,578
Other charitable
projects		 19,656 19,656 16,008
Books, DVDs and AD Tech 35,179 35,179 18,997
Business Development 11,691 11,691
Fundraising 1,918 1,918 4,936
Total 3,727,719 18,532 3,746,251 2,880,817
Net gains on investments 280 280 607
NET INCOME/(EXPENDITURE) 16,868 (18,532) (1,674) 14,690
Other recognised
gains/(losses)
Gains/(losses)
on revaluation		 of pension scheme 190,100 190,100 (102,601)
Merger with Deaf Direct (84,141) 1,054,210 970,069
Actuarial
gains on defined		 benefit schemes 838 838 1399
Net movement
in funds		 123,665 1,035,678 1,159,333 (87,911)

30.9.20 30.9.19
Unrestr
icted		 Restricted Total Total
funds funds funds funds
Notes E E
RECONCILIATION OF FUNDS
Total funds brought forward (16,926) 3,529 (13,397) 74,514
TOTAL FUNDS CARRIED FORWARD 106,739 1,039,207 1,145,936 (13,397)

Balance Sheet
3uggtgntber
2020
30.9.20 30.9.19
Unrestricted Restricted Total Total
funds funds funds funds
Notes E
FIXEDASSETS
Tangible assets 13 62,743 1,0 10,000 1,072,743 26,933
Investments 14 11,905 11,905 11,300
74,648 1,010,000 1,084,648 38,233
CURRENT ASSETS
Stocks 15 9,053 9,053 6,695
Debtors 16 737,228 737,228 532,507
Cash at bank 262,546 29,207 291,753 263,961
1,008,827 29,207 1,038,034 803,163
CREDITORS
Amounts
falling due within one year		 17 (898,864) (898,864) (516,978)
NET CURRENT ASSETS 109,963 29,207 139,170 286,185
TOTAL ASSETSLESSCURRENT
LIABILITIES 184,612 1,039,207 1,223,818 324,418
PENSION LIABILITY 20 (66,700) (66,700) (323,500)
RETIREMENT HEALTHCARE BENEFITS
OBUGATIONS 20 (11,182) (11,182) (14,315)
NET ASSETS/(LIABILITIES) 106,730 1,039,207 1,145,936 ~13,397)
FUNDS 19
Unrestricted
funds		 106,730 (16,926)
Resn icted funds 1,039,207 3,529
TOTAL FUNDS 1,145,937 ~13,39

~Ch Fl
f r
Y
r Ended		 20
30.9.20 30.9.19
Notes E
Cash flows from operating activities
Cash generated
from operadons
Interest
paid		 73,315 111,805
~242
Net cash (used in)/provided
by operating		 activities 73,315 111,563
Cash flows from investing activities
Purchase oftangible
Axed assets		 (45,585) (10,500)
Purchase offixed asset investments (325) (320)
Interest received 63 436
Dividends
received		 324 321
Net cash used
in investing
acdvkies		 ~45,523 ~10,063)
Change
in cash and cash equivalents		 in
the reporting
period		 27,792 101,500
Cash and cash equivalents at the
beginning ofthe reporting period 263,961 162,461
Cash and cash equivalents at the end of
the reporting
period		 291,753 263,961

OPERATING AC TIVITIE S
30.9.20 30.9.19
Net (expenditure)/income for the reporting period (as per the
Statement ofFinancial Activities) (3,969) 14,690
Adjustments
for:
Depreciation
charges		 13,202 7,260
Amordsation 4,833
Gain on investments (280) (607)
Interest received (63) (436)
Interest
paid		 242
Dividends
received		 (324) (321)
(Increase)/decrease in stocks (2,358) 1,059
Increase in debtors (204,720) (80,954)
Increase
in creditors		 381,886 192,040
Difference between pension charge and cash contributions (114,892) ~21,168)
Net cash provided by operations 73,315 111,805

ANALYSIS OF CHANGES IN NET FUNDS
At 1.10.19 Cash flow At 30.9.20
E
Net cash
Cash at bank 263,961 27,792 291,753
263,961 27,792 291,753
Total 263,961 27,792 291,753

DONAT IONS
AND LEGACIES
30.9.20 30.9.19
E E
Gifts 7,044 4,725
Legacies 73,772 14,591
80,816 19,316
OTHER TRADING ACTIVITIES
30.9.20 30.9.19
E E
Provision ofsupport to other charities 52,249 19,567
Commission 13,766 294
Business development 6,999 37,591
73,014 57,452
INVESTMENT INCOME
30.9.20 30.9.19
Dividends received 324 321
Interest received 63 436
387 757

30.9.20 30.9.19
Activity E E
Course fees Communications 158
BSLinterpredng Communications 2,547,881 2,021,025
Deaf staff support income Communications 247,572 191,321
Community
support		 income Community Support 602,442 567,125
Course fees Learning 3,652 4,995
Grants Other char itable projects 83,302
Books, DVD A AD Tech sales Books, DVDs and AD Tech 36,623 32,751
3,521,472 2,817,375
6. RAISING FUNDS
Raising donations and legacies
30.9.20 30.9.19
E
Support costs 14,986
Other trading activities
30.9.20 30.9.19
E E
Bad debts 2,199 954
Communication support 10,671 3,233
12,870 4,187
Aggregate
amounts		 27,856 4,187
7. CHARITABLE ACTIVITIES COSTS
Support
Direct costs (see
Costs note 8) Totals
Communications 2,459,147 517,164 2,976,3 1 I
Community
Support		 552,354 111,391 663,745
Learning 2,971 2,971
Support for social groups 4,386 2,538 6,924
Other charitable projects 4,300 15,356 19,656
Books, DVDs and AD Tech 28,518 6,661 35,179
Business Development 10,091 1,600 11,691
Fundraising 218 1,700 1,918
3,061,985 656,410 3,718,395

SUPPORT CO STS
Central IT &
overheads Finance telephones
E E
Raising donations and legacies 6,315 3,716 1,437
Communications 217,922 128,243 49,617
Community
Support		 46,938 27,622 10,687
Support for social groups 2,538
Other charitable projects 6,471 3,808 1,473
Books, DVDs and AD Tech 2,807 1,652 639
Business Development
Fundraising 1,700
282,153 167,579 63,853
Professional Governance
fees costs Totals
E
Raising donations and legacies 2,434 1,084 14,986
Communications 84,007 37,375 517,164
Community
Support		 18,094 8,050 111,391
Support for social groups 2,538
Other charitable projects 2,494 1,110 15,356
Books, DVDs and AD Tech 1,082 481 6,661
Business Development 1,600 1,600
Fundraising 1,700
109,711 48,100 671,397

30.9.20 30.9.19
Auditor's
remuneration		 6.013 5,471
Depreciation
-		 owned assets 13,202 7,259
Amortisation 4,833
Other operating leases 45,911 29,316

STAFF C OSTS
30.9.20 30.9.19
6
Wages and salaries 873,582 691,210
Social security costs 58,290 43,379
Other pension costs 18,724 16,663
950,596 751,252
The average monthly number ofemployees dufiing the year was as follows:
30.9.20 30.9.19
Central services 10 6
Charitable activities 63 58
73
The numbe r ofemployees
whose em		 ployee
benefits (excluding
employer
pension co		 sts) exceeded 66 0,000was:
30.9.20 30.9.19
660,001 - 670,000 I I
12. PRIOR YEAR (2018/2019) COMPARATIYES FORTHE STATEMENT OF FINANCIAL
ACTIVITIES
Unrestricted Restricted Total
funds funds funds
6
INCOME AND ENDOWMENTS FROM
Donations and legacies 19,316 19,316
Charitable activities
Communications 2,212,504 2,212,504
Community Support 567,125 567,125
Learning 4,995 4,995
Books, DVDs and AD Tech 32,751 32,751
Other trading activities 57,452 57,452
Investment income 757 757
Total 2,894,900 2,894,900

PRIOR YEAR (2018/201
ACTIVITIES - continued		 9) COMPARATIVES FOR THE STATEMENT OF FINANCIAL
Unrestricted Restricted Total
funds funds funds
E
EXPENDITURE ON
Raising funds 4,187 4,187
Charitable
activities
Communications 2,088,700 2,088,700
Community
Support		 732,668 732,668
Learning 2,743 2,743
Support for social groups 12,578 12,578
Other charitable
projects		 16,008 16,008
Books, DVDs and AD Tech 18,649 348 18,997
Fun drai sing 4,936 4,936
Total 2,880,469 348 2,880,817
Net gains on investments 607
NET INCOME/(EXPENDITURE) 15,038 (348) 14,690
Other recognised gains/(losses)
Gains/(losses)
on revaluation		 of pension scheme (104,000) (104,000)
Actuarial
gains on degned benefit schemes		 1,399 1,399
Net movement
in funds		 (87,563) (348) (87,911)
RECONCILIATION
OF		 FUNDS
Total funds brought
forward		 70,637 3,877 74,514
TOTAL FUNDS CARRIED FORWARD ~16.9363 3.639 ~13,393

TANGIBLE FIXEDASSETS
Freehold Motor Computer
property vehicles equipment Totals
E E
COST
At
I October 2019		 44,025 44,025
Additions 45,585 45,585
Acquisition
via merger		 1,010,000 14,954 1,024,954
At 30September 2020 1,010,000 14,954 89,610 1,114,564
DEPRECIATION
At
I October 2019		 17,092 17,092
Charge for year 3,427 9,775 13.202
Transfer to ownership 11,527 11,527
At 30September 2020 14,954 26,867 41,821
NET BOOK VALUE
At 30September 2020 1,010.000 62,743 1,072,743
At 30September 2019 26,933 26,933

Cash and
settlements
pending
MARKET VALUE
At
I October 2019		 11,300
Additions 325
Revaluations 280
At 30September 2020 11,905
NET BOOK VALUE
At 30September 2020 11,905
At 30 September 2019 11,300
There were no investment assets outside the UK.

utes to the fin
n
I S		 m -continued -continued
f r T Ended 30 tember 2020
15. STOCKS
30.9.20 30.9.19
E
Stocks 9,053 6,695
16. DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.20 30.9.19
E E
Trade debtors 693,762 477,528
Other debtors 14,210 36,000
prepayments 29,256 18,979
737,228 532,507
17. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.20 30.9.19
E
Trade creditors 519,646 331,378
Social secor ity and other taxes 13,003 11,351
VAT 264,007 153,164
Other creditors 56,601 4,779
Accruals and deferred income 45,607 16,306
898,864 516,978
18. LEASING AGREEMENTS
Minimum
lease payments		 under non-cancellable operating leases fall due as follows:
30.9.20 30.9.19
Within one year 36,628 13,393

MOVEMENT
IN		 FU NDS
Net Transfers
At movement between At
1.10.19 in funds funds 30.9.20
6 6
Unrestricted
funds
General
fund		 282,424 5,141 (I I2,285) 175,281
Fixed Assets 26,933 (9,776) 45,585 62,742
Fixed Asset Investment Fund 11,532 666 12,198
Pension Reserve (337,815) 193,233 66,700 (77,882)
Deaf Direct Unrest icted merger reserve ~65,609 ~65,609)
(16,926) 123,655 106,730
Restricted funds
Over 50's Club 3,529 3,529
Deaf Direct restricted merger reserve 1,035,678 1,035,678
TOTALFUNDS 13,397 1,159,333 1,145,936
Net movement
in funds, included		 in the above are as follows:
Incoming Resources Gains and Movement
resources expended losses in funds
6
Unrestricted
funds
General
fund		 3,743,911 (3,736,475) 16,237 23,673
Fixed Assets (9,776) (9,776)
Fixed Asset Investment Fund 386 280 666
Deaf Direct merger (84,141) (84,141)
Pension Reserve 193,233 193,233
Restricted
funds
Deaf Direct merger 1.035,678 1,035,678
TOTAL FUNDS

Cornparatives for m ovement
in fun		 ds
Net Transfers
At movement between Ar.
1.10.18 in funds funds 30.9.19
E E
Unrestricted funds
General
fund		 292,953 24,765 (35,295) 282,423
Fixed Assets 23.693 (7,260) 10,500 26,933
Fixed Asset Investment Fund 10,373 1,364 (205) 11,532
Pension Reserve (2~56,382 ( 1~06,432 25,000 (3~37,814
70,637 (87,563) (16,926)
Restricted funds
Over 50's Club 3,877 (348) 3,529
TOTAL FUNDS 74,514 ~87,911 (13,397)
Incoming Resources Gains and Movement
resources expended losses in funds
E E
Unrestricted funds
General fund 2,894,143 (2,869,378) 24,765
Fixed Assets (7,260) (7,260)
Fixed Asset Investment
Pension
Reserve		 Fund 757 ~8031 607
~102,601)		 1,364
~106432
2,894,900 (2,880,469) (101,994) (87,563)
Restricted funds
Over 50's Club (348) (348)
TOTAL FUNDS 2.894.9M ~2.000.013 ~101.994 87,911

MOVEMENT
IN FUN		 MOVEMENT
IN FUN		 DS - continued
A current year 12months and prior year 12months combined position
is as follows:
Net Transfers
Ac movement between At
1.10.18 in funds funds 30.9.20
Unrestricted
funds
General fund 292,953 29,906 (147,579) 175,281
Fixed Assets 23,693 (17,036) 56,085 62,742
Fixed Asset Investment Fund 10,373 2,030 (205) 12,198
Pension
Reserve		 (256,382) 86,800 91,700 (77,882)
Deaf Direct Unrestricted merger reserve ~65,609 ~65,609)
70,637 36,091 106,730
Restricted funds
Over 50's Club 3,877 (348) 3,529
Deaf Direct restricted merger reserve 1,035,678 1,035,678
TOTAL FUNDS 74,514 1,071,422 1,145,936
A current year 12months and prior year 12 months combined net movement in funds, included in the above ar
as follows:
Incoming Resources Gains and Movement
resources expended losses in funds
6
Unrestricted
funds
General
fund		 6,638,055 (6,608,149) 29,906
Fixed Assets (I) (17.035) (17,036)
Fixed Asset Invescment Fund 1,143 887 2,030
Pension Reserve
Deaf Direct merger reserve		 (1,536) 88,337
~65,609)		 86,801
~65,609)
6,639,197 (6,626,720) 23,615 36,092
Restricted funds
Over 50's Club (348) (348)
Deaf Direct merger reserve 1,035,678 1,035,678

Defined benefit Retirement Retirement
pension plans healthcare benefits
30.9.20 30.9.19 30.9.20 30.9.19
Present value offunded obligations (66,700) (1,400,500) (11,182) (14,315)
Fair value of plan assets 1,077,000
(66,700) (323,500) (11,182) (14,315)
Present value of unfunded obligations
Deficit ~66700 ~323500 ~11,1823 ~14315
Net liability ~66.700 ~323,502 ~11,102 14,315
Defined benefit Retirement Retirement
pension plans healthcare benefits
30.9.20 30.9.19 30.9.20 30.9.19
6 6
Current service cost
Net interest charge on net defined benefit
asseoiliability 36,000 119 242
Past service cost
36,000 119 242
Actual return on plan assets

Defined benefit Retirement Retirement
pension plans healthcare benefits
30.9.20 30.9.19 30.9.20 30.9.19
6 6
Opening defined benefit obligation 66,700 1,283,500 14.315 17,882
Contribudons by employer (2,414) (2,410)
Interest cost 36,000 119 242
Benefits paid (58,000)
Remeasurements:
Actuarial (gains)/losses
from changes		 in
demographic assumptions (39,000)
Actuarial (gains)/losses
from changes		 in
financial
assumptions
Oblig other remeasurement		 147,000
31,000		 ~339 ~1.399
66,700 1,400,500 11,182 14,315
Changes in the fair value ofscheme assets are as follows:
Defined beneFit Retirement
pension plans healthcare benefits
30.9.20 30.9.19 30.9.20 30.9.19
6 6
Opening fair value ofscheme assets 1,045,000
Interest income on plan assets 30,000
Contributions by employer 25,000
Benefits paid (58,000)
Return on plan assets (excluding interest
income) 35,000
1,077,000

Defined benefit Retirement Retirement
pension plans healthcare benefits
30.9.20 30.9.19 30.9.20 30.9.19
E E
Actuarial (gains)/losses from changes in
demographic assumptions 39,000
Actuarial (gains)/losses from changes in
financial assumpdons (147,000)
Oblig other remeasurement (31,000) 838 1,399
Return on plan assets (excluding interest
income) 35,000
~104,000 838 1,399
The maj or cate go ries of schem e assets as a p ercentage ofto tal sch eme assets ar e as follows:
Defined benefit
pension plans
30.9.20 30.9.19
Equities 60K
Bonds 30%
Property 8/
Cash 2'A
100%
Principal actuarial assumptions at the Balance Sheet date (expressed as weighted averages):
30.9.20 30.9.19
Discount rate 1.90%
Future salary increases 2.50%
Future pension increases 2.00%
The above assumptions relate to the defined benefit pension plan. The discount rate on the retirement healthcare
benefits plan is 2.53K
One percentage
point
Increase
Decrease