## **St John's Deaf Community Centre**
|**Registered Charity No.**|**1170545**|
|---|---|
|**Company Number**|**08594337**|
## **TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 04 MAY 2025**
## **CONTENTS**
## **Page**
|1|Legal and Administrative Details|
|---|---|
|2-3|Independent Examiner's report|
|4|Balance Sheet|
|5|Statement of Financial Activities|
|6 - 12|Notes to the Accounts|
## **St John's Deaf Community Centre**
|**Registered Charity No.**|**1170545**|
|---|---|
|**Company Number**|**08594337**|
|**ORGANISATIONAL PROFILE**||
|**FOR THE YEAR ENDED 04 MAY 2025**||
## **TRUSTEES**
Matthew Banks Catherine Drew Jeffery Drew Aaron Miller **REGISTERED OFFICE:** St John's Deaf Community Centre 258 Greenlanes Manor House London N4 2HE **BANKERS:** HSBC Bank 1 The Town Enfield London EN2 6LD **ACCOUNTANTS:** Charles Osei, BSc (Hons), MSc, FCIE, AFA, ATA, MCIPP Flat 3, 11 Rochdale Way, Deptford London SE8 4LY
Page 1
**St John's Deaf Community Centre**
## **Registered Charity No. 1170545**
## **Company Number 08594337**
## **INDEPENDENT EXAMINER'S REPORT ON THE FINANCIAL STATEMENTS TO THE TRUSTEES OF ST JOHN'S DEAF COMMUNITY CENTRE**
I report on the financial statements for the year ended 04 May 2025 set out on pages 4 - 10.
This report is made solely to the Trustees of St John's Deaf Community Centre, as a body, in accordance with regulations made under section 145 of the Charities Act 2011 and Charity SORP . My work has been undertaken so that I might state to the Trustees matters I am required to state to them in an Independent Examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and Charity's trustees for my independent examination work, for this report, or for the statement I have given below.
## **Respective responsibilities of Trustees and independent examiner**
As charity trustees of the company (and also its directors for the purposes of the company law) and for the purposes of charity law, are responsible for the preparation of the financial statements, in accordance with requirements of the companies Act 2006 ("the 2006 Act"), the Trustees consider that an audit is not required for this year under section 144(2) of the Charites Act 2011 (the Act) and under Part 16 of the 2006 Act, and that an independent examination is needed.
I report in respect of my examination of the Charity's accounts carried out:-
- a) examine the accounts under section 145 of the 2011 Act;
b) follow the procedures laid down in the general Directions given by the Charity Commissioners under section 145(5)(b) of the 2011 Act; and
- c) state whether particular matters have come to my attention.
## **Basis of independent examiner's statement**
Since the Charity's gross income does not exceed £250,000, your examiner must be a full member of Association of Charity Independent Examiners. I confirm that I am a full member of the Association of Charity Independent Examiners and qualified to examine the Accounts.
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity, and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a “true and fair view” and the reports limited to those matters set out in the statement on the next page.
Page 2
## **St John's Deaf Community Centre**
## **Registered Charity No. 1170545**
## **Company Number 08594337**
## **INDEPENDENT EXAMINER'S REPORT ON THE FINANCIAL STATEMENTS TO THE TRUSTEES OF ST JOHN'S DEAF COMMUNITY CENTRE**
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
- 1) which gives me reasonable cause to believe that in any material respect the requirements
- a) to keep accounting records in accordance with Section 130 of the Charities Act; and and section 386 of the Company Act 2006; and
- b) to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act and of section 396 of the 2006 Act;
have not been met; or
- 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Charles Osei, BSc (Hons), MSc, FCIE, AFA, ATA , MCIPP Date: 19/01/2026 Flat 3, 11 Rochdale Way Deptford London SE8 4LY
Page 3
## **St John's Deaf Community Centre**
## **Registered Charity No. 1170545**
## **Company Number 08594337**
|**BALANCE SHEET**
**AS AT 04 MAY 2025**
Tangible Fixed Assets
Current Assets
Debtors
Cash at Bank and in hand
Creditors
Amount due withinoOne Year
Other Creditors
Net Assets/Liabilities
**Reserves**
General Funds
Restricted Funds:|**Notes**
**8**
**9**
**10**
**11**|**2025**
**£**
**3,173**
-
159,320
(63,220)
**99,273**
71,886
27,387
**99,273**|**2024**
**£**|
|---|---|---|---|
||||**3,173**
31,392
57,603
(34,725)|
||||**57,443**|
||||30,056
27,387|
||||**57,443**|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 4th May 2025.
The members have not required the company to obtainan audit of its financial statements for the year ended 4th May 2022 in accordance with Section 476 of the Companies Act 2006.
The trusteesacknowledge their responsibilities for
- i) ensuring that the charitable company keeps accounting recordsthat comply with Sections 386 and 387 of the Companies Act 2006 and
ii) preparing finaqncial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or defeict for each financial year in accordance with the requirements of Section 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
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 ……………………………………..and were signed on its behalf by:
……………………………………………. **Trustee** _Jeffery Drew_ Jeffery Drew
## 31/12/2025
The notes page 6 - 10 form part of these Financial Statements
Page 4
## **St John's Deaf Community Centre**
## **Registered Charity No. 1170545**
## **Company Number 08594337**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **FOR THE YEAR ENDED 04 MAY 2025**
|**Notes**
**Resources Arising**
Donations and Legacies
Income from Charitable Activities
2
Section Income
3
Other Revenue
**Total Income**
**Direct Charitable Expenditure**
4
**Total Expenditure**
**Resources retained for further use**
**Transfer between Funds**
**Net Movement in Funds**
**Reconciliations of Funds**
**Brought forward 05/05/2024**
**Carried forward 04/05/2025**|**Unrestricted**
**Funds**
**£**
1,764
107,959
12,078
-|**Restricted**
**Funds**
**£**
-
0
-
-|**2025**
**Total Funds**
**£**
1,764
107,959
12,078
-|**2024**
**Total Funds**
£|
|---|---|---|---|---|
|||||779
103,569
91
-|
||121,801
79,971|0
-|121,801
79,971|104,440
97,342|
||79,971
41,830
-
30,056
**71,886**|0
-
0
27,387
**27,387**|79,971
41,830
-
57,443
**99,273**|97,342
7,098
-
50,345
57,443|
Page 5
**St John's Deaf Community Centre**
**Registered Charity No. 1170545**
## **Company Number 08594337**
**NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 04 MAY 2025**
## **1. Accounting Policies**
## **Basis of Preparation.**
These accounts have been prepared on an accrual basis and include income and expenditure as they are earned or incurred, rather than as cash received or paid. Reference to the "Charities SORP" refers to the Charites SORP (FRS 102): Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland. 2nd edition effective 1 January 2019, and in accordance with the Companies Act 2006.
## **1a. Income**
All income is recgnised once the Charity has entitllement to the income, it is probable that the income will be received, and the amount of income receivable can be measured reliably.
Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not explended during the period is shown in the relevant funds on the Balance Sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
## **1b. Expenditure**
Expenditure is recognised once there is a legal or consrtructive obligation to transfer ecenomic benefit to a third party, it is possible that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
## **1c. Government grants**
Government grants are credited to the Statement of financial activities as the related expenditure is incurred.
## **1d. Fund accounting**
Unrestricted Funds are receivable or generated for the objects of the charity without further specified purpose and are available as general funds. Restricted Funds are subjected to restrictions on their expenditure imposed by the donor. Designated Funds are unrestricted funds but earmarked by the trustees for particular purposes.
## **1e. Pension costs and Other post-retirement benefits**
The charitable company ioerates a defined contribution pension scheme. Contributions payable to the charitable company's pensions scheme are charged to the Statement of Financial Activities in the period to which they relate.
Page 6
**St John's Deaf Community Centre**
## **Registered Charity No. 1170545**
## **Company Number 08594337**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 04 MAY 2025**
## **1e. Taxation**
The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of trhe Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the exztent that such income or gains are applied exclusively to charitable purposes.
## **1f. Debtors**
Trade and other debtors are rcognised at the settlement amount. Prepayments are valued at amount prepaid.
## **1g. Cash at bank and in hand**
Cash at bank and in hand includes cash and short-term highly liquid investments with a short matuity of three months or less from the date of acquisition or openinig of the deposit or similar account.
## **1h. Liabilities and provisions**
Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
## **1i. Financial Instruments**
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the excception of bank loans which are susequently measured at amortised cost using the effective interest method.
## **1j. Critical accounting estimates and areas of judgement**
Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The Charity does not currently have any significant accounting estimates or areas of judgement.
## **1k. Tangible Fixed Assets**
Equipment and other tangible fixed assets are capitalised when the cost is £1,000 or more
Depreciation is provided at the following annual rates in order to write off each assst over its estimated useful life.
Plant and machinery - straight line over 3 years Fixtures and fittings - straight line over 3 years Furniture and Equipment - straight line over 3years
Page 7
**St John's Deaf Community Centre**
## **Registered Charity No. 1170545**
## **Company Number 08594337**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 04 MAY 2025**
|**2 INCOME FROM CHARITABLE ACTIVITIES**
Internal Events
Bingo Club
Social Club
Income Contribution
Club membership fees
Hall hire fees
50+ Club
Funding receipts
Bar Income
Kitchen receipts
Overpayment refund
St John's DCC Sections
**3 SECTION INCOME**
Section Income
**4 CHARITABLE ACTIVITIES COSTS**
Charitable Activities
**5 DIRECT/SUPPORT COSTS OF CHARITABLE ACTIVITIES**
Purchases
Utilities
Repair and maintenance
Taxes - Property
Insurance
Telephone
Office expenses
Sundry expenses
Postage and delivery
Kitchen expenses
Janitorial expenses
Funding expenses
Equipment rental
Council Premises Licence
Professional fees
Bar expenses
Business Licenses and Permits
Refund and Care
Accountancy fee
Dues and Subscriptions
Solicitor fee
Jan expense
Club Event
PHS
Software- Intuit
St John's DCC Section Expenses
Council Rate
Depreciation
Zettle
Bank fee
Club use
Section expense
Council Waste
**Total**|**Unrestricted**
**2025**
**£**
**-**
-
-
-
2,960
47,904
-
24,473
23,627
8,389
606
-
**107,959**
**Unrestricted**
**2025**
**£**
12,078
12,078
**Unrestricted**
**2025**
**£**
-
17,449
4,759
-
1,090
768
8,109
-
-
4,425
-
8,832
-
70
-
13,990
-
293
900
-
1,800
1,311
-
1,298
534
-
2,223
-
412
84
1,580
8,635
1,409
**79,971**|**Restricted**
**2025**
**£**
**0**
-
-
-
-
-
-
-
-
-
-
**-**
**Restricted**
**2025**
**£**
**0**
0
**Direct Costs**
**(see note 5)**
**£**
**53,645**
**Restricted**
**2025**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**-**|**2025**
**£**
0
0
0
0
2,960
47,904
0
24,473
23,627
8,389
606
0
**107,959**
**2025**
**£**
12,078
12,078
**Support Costs**
**(see note 6)**
**£**
**26,326**
**Total**
**2025**
**£**
-
17,449
4,759
-
1,090
768
8,109
-
-
4,425
-
8,832
-
70
-
13,990
-
293
900
-
1,800
-
1,298
534
-
2,223
-
412
84
1,580
8,635
1,409
**78,660**|**2024**
**£**
**119**
-
-
1,368
20
45,800
-
-
-
-
52,309
3,954|
|---|---|---|---|---|
|||||**103,569**|
|||||**2024**
**£**
91|
|||||91|
|||||**Support Costs**
**£**
**79,971**|
|||||**Total**
**2024**
**£**
272
18,030
25,345
11,650
884
884
844
850
13
4,169
1,153
1,187
72
-
10,170
11,818
1,076
-
-
2,971
-
238
-
-
996
-
2,034
-
-
-
-
2,686|
|||||**97,342**|
Page 8
**St John's Deaf Community Centre**
## **Registered Charity No. 1170545**
## **Company Number 08594337**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 04 MAY 2025**
|**SUPPORT COSTS**
Charitable Activities
Support costs, included above, are as follows:
Professional fees
Telephone expenses
Utilities
Depreciation
Office expenses
Total|**2025**
**Other**
**£**
**26,326**
**2025**
**Charitable**
**activities**
**£**
-
768
17,449
-
8,109
**26,326**|**2024**
**Other**
**£**
**31,962**|
|---|---|---|
|||**2024**
**Charitable**
**activities**
**£**
10,170
884
18,030
2,034
844|
|||**31,962**|
## **6 SUPPORT COSTS**
## **7 TRUSTEEES' REMUNERATION AND BENEFITS**
There were no trustee's remuneration or other benefits for the year ended 4 May 2025 for the year ended.
## **TRUSTEES' BENEFITS**
There were no trustees' expenses paid for the year ended 4 May 2025.
## **8 TANGIBLE FIXED ASSETS**
|**Buildings &**
**Improvement**
**£**
**COST**
At 05 May 2024
1,706
Additions
-
At 04 May 2025
1,706
**DEPRECIATION**
At 05 May 2024
569
Charge for the Year
-
At 04 May 2025
569
**NET BOOK VALUE**
At 4 May 2025
At 4 May 2024
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Debtors
External refundable deposit|**Furniture and**
**Equipment**
**£**
6,103
-
6,103
4,068
-
4,068
**2025**
**£**
-
-
-|**Totals**
**£**
7,809
-|
|---|---|---|
|||7,809|
|||4,637
-|
|||4,637|
|||3,173|
|||3,173|
|||**2024**
£
31,072
320|
|||31,392|
## **9 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Page 9
**St John's Deaf Community Centre**
**Registered Charity No. 1170545**
## **Company Number 08594337**
## **NOTES TO THE ACCOUNTS**
|**10 **
**11 **
**12 **
**13 **|**FOR THE YEAR ENDED 04 MAY 2025**
**CASH AT BANK AND HAND**
Bank account no. 1
Bank account no. 2
Undeposited funds
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other creditors
Accrued expenses
**ANALYSIS OF NET ASSETS BETWEEN FUNDS**
Current assets
Current Liabilities
**MOVEMENT IN FUNDS**
Unrestricted funds
General fund
Restricted funds
Restricted fund
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Restricted fund
**TOTAL FUNDS**|**2025**
**£**
159,320
-
-
159,320
**Unrestricted**
**fund**
**£**
159,320
(63,220)
96,100
**At**
**4.5.24**
**£**
30,056
27,387
57,443
**Incoming**
**resources**
**£**
121,801
0
**121,801**|**2024**
**£**
57,603
-
-
57,603
**2025**
**£**
63,220
-
63,220
**Restricted**
**fund**
**£**
0
0
0
**Net**
**movement**
**in funds**
**£**
41,830
0
41,830
**Resources**
**expended**
**£**
79,971
0
**79,971**|**2024**
**£**
34,725
-|
|---|---|---|---|---|
|||||34,725|
|||||**2025**
**Total**
**funds**
**£**
159,320
(63,220)|
|||||96,100|
|||||**At**
**4.5.25**
**£**
71,886
27,387|
|||||99,273|
|||||**Movement**
**in funds**
**£**
41,830
0|
|||||**41,830**|
## **15 RELATED PARTY DISCLOSURES**
There were no related party transactions for the year 4th May 2025.
Page 10
**St John's Deaf Community Centre**
## **Registered Charity No. 1170545**
## **Company Nimber 08594337**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 04 MAY 2025**
|**INCOME**
**Charitable activities**
Funding
Kitchen
Bar
Donations
External Hall Hire
Refund
InternalHall Hire
BDA
Churches
Remarks
Sundry
David Bassett
Peter Leard
Bobby Hall
Mary Mguire
Football Scratch
Internal Events
Poker
50+
Bingo
Indoor Games
Events
Whist
Social Club
Membership Income
Overpayments Refund
Sales
St John's DCC Sections
Income contribution
**Total**|**2025**
**£**
24,473
8,389
23,627
-
-
606
-
24,000
19,744
1,050
3,110
870
320
145
54
375
-
5,244
3,841
574
65
1,785
265
304
2,960
-
-
-
-
**121,801**|**2024**
**£**
-
-
-
779
45,750
-
50
-
-
-
-
-
-
-
-
-
119
-
-
-
-
-
-
425
20
52,309
91
3,529
1,368|
|---|---|---|
|||**104,440**|
These details do not form part of these Financial Statements
Page 11
**St John's Deaf Community Centre**
## **Registered Charity No. 1170545**
## **Company Nimber 08594337**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES (CONTD) FOR THE YEAR ENDED 04 MAY 2025**
|**Charitable activities**
**Income subtotal**
**EXPENDITURE**
Bar Expenses
Bar Drinks Expenses
Bar Equipment Expenses
Business Licences and Permits
Charitable Contributions
Computer and Internet Expenses
Dues and Subscriptions
Janitorial Expense
Kitchen Expenses
Office Expenses
Professional Fees
Purchases
Repair and maintenance
50+ Expenses
Bingo Expenses
Porker Expenses
Taxes - Property
Council Premises Licence
Telephone Expenses
Electricity
Gas
Water
Refund and care
Accounts fee
Solicitor
PHS
Cleaning
Jan expenses
Clasic Alarm
ICO
TV Licence
Tens
Equipment rental
Funding spend
Zettle
Bank charges
Club use
Funding expenses
Postage and Delivery
Sundry expenses
Waste
Insurance
Whist
Club Event
**Total**
**Net Surplus / (Deficit)**|**2025**
**£**
**121,801**
13,990
-
-
-
-
534
-
-
4,425
542
-
-
4,759
2,285
778
4,128
2,223
70
768
6,661
10,060
728
293
900
1,800
1,298
5,913
1,311
1,407
35
170
42
-
8,832
412
84
1,580
-
-
-
1,409
1,090
237
1,207
**79,971**
**41,830**|**2024**
**£**
**104,440**|
|---|---|---|
|||11,723
-
95
1,076
-
-
2,971
1,153
4,169
844
10,170
272
25,345
650
326
20
11,650
-
884
12,236
3,758
2,036
-
-
-
-
-
-
-
-
-
-
72
-
-
-
-
1,187
13
850
2,686
884
-
238|
|||**95,308**|
||||
|||**9,132**|
These details do not form part of these Financial Statements
Page 12