Charlty reglstratlon number 1176054 (England and Wales) CENTRE FOR DEAF AND HARD OF HEARING PEOPLE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 xeinadin
CENTRE FOR DEAF AND HARD OF HEARING PEOPLE LEGAL AND ADMINISTRATIVE INFORMATION Trustees F Stewart C Wickham A Grant A Di Sotto O Richardson P Kittel (Appointed 31 October 2024) (Appointed 13 June 2024) (Appointed 11 April 2024) Charlty number (England and Wale8 1175054 Prlnclpal address The Vassall Centre Fishponds Bristol 8S16 2oa Independont •xamlner Andrew Jones FCCA Xeinadin South Wales & West Limited Office 1 The Coach House 24-26 Shirehampton Road Shirehampton Bristol BS11 9TX
CENTRE FOR DEAF AND HARD OF HEARING PEOPLE CONTENTS Page Trustees, report Ind8pendent examinerfs report Statement of financial activities Balanc8 sheet 10 Notes to the financial statements
CENTRE FOR DEAF AND HARD OF HEARING PEOPLE TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their annual report and financial statements for the year ended 31 March 2025. The charity trustees are responsible for preparing 8 trustees, annual report and financial statements The financial statements have been prepared in accordance with the accounting policies set out in nole 1 to the financial statements and comply with the charily's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charilies preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" ObJ•cllves and actlvltles Charltable Object The object of the charity is the relief of those people who are Deaf and Hard of Hearing in Bristol and its surrounding areas. The Trustees have a duty to identify and review the risks to which the charity is exposed to and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. Oblectlves and actlvltles Our mission is to create fair access and improve the quality of life for all people with hearing loss and provide emotional and practical support for all affected by hearing loss. This is based on our vision of . - A world where hearing loss does not equal isolation. - A wortd where Deaf and hearing communities integrate into one society A Bristol and South Gloucestershire where communication is no longer a barrier for those who use BSL or have acquired hearing108s and where everyone can feel part of Ihe vibrant community that they love in today. We do this by'.- Offenng events and services that inform the wider community about the needs of Oeaf people. - Arranging events to stfengthen the Deaf and hard of hearing communities and help io alleviate isolation. Running an effective equipment service so barners to communicalion can be overcome. Making sure there is an open flow of communication, through regular consultation. with the Deaf and hard of hearing communities, the wider community, relevant partners and stakeholders Public benefrf The trustees have paid due regard to guidance issued by the Charity Commi88ion in deciding what activities the charity should undertake,
CENTRE FOR DEAF AND HARD OF HEARING PEOPLE TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achlevements and performance Significant activilies and aGhievements ag8inst objectives The year from April 2024 to March 2025 was a very sucSsful time.. our CEO. Justin Smith led the staff through busy and exciting year when CfD offered an increased number of events and opportunities to deaf and hard of hearing people throughout Bristol and South Gloucestershire. In April 2024, Piers Kitt81 joined the Board and became our new Chair of CfD. Oliver Richardson (June 2024) and Antony Di Sotto {October 2024) also joined the board. At the February 2025 AGM, Frank Evason and Gill Behenna resigned. Gill because she had reached the end of terms service on the Board They both made excellent contributions at board meetings and othef tasks such a policy development, and supporting CfD activities. The policy sub-committee revised several policies, including Equality, Diversity and Inclusion Policy, and the Information Sharing and Confidentiality (Data Protection) Policy. New policies were developed and atpfoved.. the Lone Working and Health and Safety Policies, making sure that all staff have safe working conditions. The Board established an income generation sub-committee to work with the CEO to develop plans to diversify and increase CfD's income by looking al different approached and exploring ideas. CfD iniliated a review of our salary structure to ensure staff receive fair and comparable salaries. The WO began in March 2025. Staff changes'.- Joannna Stevens, Project Assistant for our community work, left in March 2024. Rebekah Allen left her role as and Administrator in December 2024 to pursue a career as a Sign Language Interpreter. Claire Muscat, the Operations Manager responsible for the equipment Service. left in March 2025. -Jason parchment joined CfD in June 2024 as a Communication and Engagement Office to work on the Community Hub project. -Nalalie Sital-singh joined theAdministrative Team in Nov8mber 2024 -Two Community Outreach Workers, Jo Jones and Pembe Alp, started in January 2025 to deliver the Connecting People into Communities project. The additional staff meant that CfD needed to move to a larger set of offices located in Spur 1 at the Vassall Centre. the move was completed in April 2025. The trustees are delighted thal CfD is continuing to reach out to deaf and hard of hearing people, and to hold different events and activities to bring the community and people togelher. In May 2024, we held our second CfD Information Day in central Bristol. Over 142 Deaf and hard of hearing people attended this event and enjoyed meeting representatives from 51 organisations. In March 2025 we held and event at The Vassall Centre as part of the Bristol Community Festival to spotlight the range of community groups that are Deaf and hard of hearing led. 137 people participated. Overall, in 2024-2025, through our community development projects, CfD ran 21 events attended by 618 people. CfD is developing a closer relationship with Elmfield School for deaf Children. In March 2025, we hosted a small group of Year 6 pupils during Sign language Week so that the students could leam more about CfD and meet Deaf professionals. We also worked alongside Elmfi8ld lo support them with hosting Community coffee mornings at the school as a way of connecting students with older deaf people. The trustees were also very pleased by the new grants that CfD attracted in 2024-25. These were... Feeding Bristol . £11,740.36 Connecting People into Communities '. £50,000 Bristol Community Festival £3,000 Quartet Community Foundation Express Grant . £6,575 (for Bristol 50+ group) CfD is committed to developing staff skills and providing training. All staff received training on a time management and dementia awareness Our CEO and Operations Manager reiVed insurance liability training from our insurance providers. Senior staff and trustees partiapated in a Project Portfolio management (PPM) training session delivered by one of our trustees, Alasdair Grant.
CENTRE FOR DEAF AND HARD OF HEARING PEOPLE TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
CENTRE FOR DEAF AND HARD OF HEARING PEOPLE TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Important training for all staff was delivered by VOSCUR to develop our monitoring and evalualion approaches across all CfD services and projects. The trustees are keen for CfD to collect appropriate information that Can be used to demonstrate the impact of our vffjrk. The training helped CfD to develop an indicator matrix to guide us to select appropnate tools for evaluating impact and change. CfD staff participated in many forums and groups: Bristol Deaf Health Partnership. Accessible Information Standards Steering Groups at NHS Trusts and Sirona Care and Health. Bristol Disability Equality Commission. Bristol Equalities Neork. Bristol Disabled People Organisations Nthork South Gloucestershire Disabilily Equality Network. South Gloucestershire Equalities Forum. South Gloucestershire d8af, Deafened, and hard of Hearing Group. Bristol Communily Festival Steering Group. Bristol Impact Fund 2 Steering Group. Bristol Roundlable , Disability and Climate Action. VOSCUR.. EDI and Volunteering Roundtable. Bristol City Council's Building a One City Many Communities response to city-wide challenges. BSLAlliance. The trustees have had due regard to the Chanty Commission Guidance on Public Benefit. The summary of achievements and performance below explains how CID demonstrates its Public benefit. Projects and servlc•s for the b8neflt of Doaf and hard of h•arlng people:. Equlpm8nt Servlce: Bristol Cily Council extended the services contract lo March 2026. The trustees were pleased that the Equipment Service team could continue providing essential equipment and support to Deaf and Hard of hearing peoFAe in their own homes. The Equipment Service met all the targets sat by Bristol City Council and exceeded our target number of referrals by 19 % 178 referrals over 410 larget>. Projects: 8rlstol Impact Fund Our Community Development Officer, Mark Gill, had a highly productive year and continues to develop greater engagement with deaf people and to support deaf-led groups. The weekly Coffee Mrornings for Deaf and hard of hearing people continue to be well-attended with sometimes as many as 25 people attending for the opportunity to meet old and n8w friends, and to catch up on news. Our approach of using v8nues across Bristol gives opportunities for people to attend sessions that are local to them. Highlights included'.- Participation in a celebrationllaunch event at Avon and Somerset Police Headquarters in Portishead for the new Police Liaison Offi¢eT for the Deaf (PLOD) scheme that was r&established across the South-west region. This is the culmination of a long campaign and hard work by our Community Development Office. Mark Gill to build up relationship with the police force and to provide deaf awareness training The launch also introduced the use of Sign Language Video Relay Service IVRSI as a way for BSL users to contact the police directly for non-emergency purposes. Introducing BSL taster sessions for hard of hearing people. This was introduced following feedback from our advisory group and resulted in CfD engaging with new people. Information sessions on topics such as "Election hustings" Online Safety" and "Energy helpdesk workshop" Production and launch of our online EDI fomi in BSL and English using Typefom. This accessible format helped the project to collect EDI information from participants, leading to increased data return.
CENTRE FOR DEAF AND HARD OF HEARING PEOPLE TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Collal)oration wth VOSCUR to deliver training sessions on "Setting up a Community Group" and "How to recruit and retain volunteers" An information session from the Stroke Association resulted In a partnership to produce 15 infomalive 8SL videos available on the Stroke Association website. One of the big success of the BIF2 project has been the CfD small community grants scheme for groups organised by local Deaf or hard of hearing people. Existing groups supported by CfD were.. Bristol and South Gloucestershire Deaf and HOH Women's Group. Bfistol City Deaf 11 a -side Football. Bristol Deaf and HOH Walking Football Signing 'n' Sewing, and Bristol Deaf Dementia. New groups that we supported were.. Bristol Deaf and Hard of Hearing Padel, Deaf Genealogy, and Bristol DeafArts Group. CfD 8180 8UPPOrted the Bristol Deaf 50+ group to apply for a grant from the Quartet Community Foundation. We are now providing ongoing support to enable the group to manage their finances and to organise information sessions. Communlty Hub The funding from Bristol City Counal for the Community Hib project enabled CfD to recruit a full-time Communications and Engagement Officer - Jason Parchment. Jason has helped CtD develop our social media presence and to strengthen CfD's commitment lo providing information in both BSL and English so that our information is Sc$s1b1e lo everybody As part ol thi8 project we also.. launched our new Events Calendar on our website where we can post and share infomialion about events and activities available lo deaf and hard of hearing people - Added a community group activities page as a useful resource on our website. Launched our 'CfD's Newsround, where we post a summary of upcoming activities accompanied by a short BSL video. These are then shared on social media and out CfD Community What&4pp group. Developed materials to support a series of digital media skills workshops, covering using Canva to create poster8. filming and the use of green screen, and editing (using the Cap-cut loo1} These workshops will develop skills in the community and encourage people to create and share their own information South Gloucest•rshlre South Glouc8 Council enabled us to provide monthly sessions to bring people together with the aim of reducing loneliness, making connections, and improving mental health and wellbeing. CfD ran a series of community consultations to help with planning the monthly sessions before the project launched in September 2024. CfD worked with the South Gloucestershire Council Communications Team to create an Information video to promote the new BSL Video Relay Service (VRS} provision that the council has started to improve acces$ for Deaf BSL users to council staff and services. Brlstol Communlty Festlval CfD made a successful application for a grant from Bristol City Council to deliver a Communty Festival that celebrated the many deaf-led community groups that run across the cty Activities on the day included sessions on DeafAwareness, Lipreading, and BSL taster sessions plus talks from a wide range of community champions to talk about their experiences, their groups, and their achievements. The Family Centre for Deaf Children were also involved and hosted an activities comer for families of deaf children.
CENTRE FOR DEAF AND HARD OF HEARING PEOPLE TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Wesleyan Project CfD was able to build on our previous work from the Welcome Spaces proj8Ct and revisited community cent8 across Bristol and some new locations to hold pop-up events. The aim was to promote CfD services and to reach out and engage with new deaf and hard of hearing people, and to encourage participation in our Living with Hearing Loss Workshops. Two of these wer& delivered in December 2024 and January 2025. Connoctlng People Into Communltles Our two Community Outreach Workers are working with NHS staff and Community Centre8 to reach out engage with new deaf and hard of hearing people and to introduce them to CfD services and activities, and the community groups. Brlstol Clty Councll 'Reflectlve Practlce for Equlty Hubs. workshops CfD was invited to participate in a series of 6 workshops commissioned by Bristol City Council covering reflective practices for Equity Hubs in Bristol. Vve worked together with other Equity Hubs such as South West Black Network Bristol Women's Voice, and Bristol Older People Forum. These organisations share a common operational challenges in that we differ from local community centres because we don't have our own local community space and work with groups of people spread out across Bristol. The outcome was a ccFproduced list of suggestions to Bristol City Council on how they can support this type of organisation. Feodlng Brlstol This project aimed to provide cooking workshops and information sessions on food inequality. The *)cus is on healthy eating on a budget and on reducing food waste. The project continues into 2025-28. Flnanclal revlew CfD's finances are healthy. During the year 2024-25, all services and projects ran lo budget. The Charity's free reserves were represented by unrestricted funds. At the yearfs end, the charity's free reserves were £138,752. Restricted reserves can be used to cover certain charitable activities as agreed with the donors of the funds. At the year end, the charity's restricted reserves were £227.803. The trustees believe that we should have sufficient reserves to be able to maintain core activities for a minimum of 18 months and are developing a new reserves policy. ReseNes polKy It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent lo betsveen three and six month's expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given lo ways in which additional funds may be raised. This level of reserves has been mainlaine(J throughout the year.
CENTRE FOR DEAF AND HARD OF HEARING PEOPLE TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Structure, governance and management CfD Icenlre for Deaf and Hard of Hearing People} is a registered Charitable Incorporated Organisab'on governed by its Constitution. The Charity was established in 2017. All assets and liabilities held by the Charity (Centre for Deaf People - Bristol, Regislered Charity Number 212783) were transferred to the Charity with an effective date of 4th December 2017 as agreed upon in the Charity's EGM. The board of Trustees comprise of a minimum of 5 and up to 12 people who are elected annually at the AGM or appointed by co-option by the elected trustees. Officers are elected at the first meeting after the AGM. A majority of the trustees at any time must be Deaf or hard of hearing and must indude at least 2 peop from the BSL using community. len recruiting new trustees, the board looks for individuals with skills and experience that are likely to be of value to the organisation. If there is likely to be support for an applicant, initial contact will be made with the individual to find out suitability and their interest in the vacancy, after which, there is an application process. The trustees who served during the year and up to the date of signature of the financial statements were.. F Stewart C Wckham A Grant G Behenna F Evason A Di Sotto O Richardson P Kittel (Resigned 26 February 20251 (Resigned 26 February 20251 (Appointed 31 October 2024) (Appointed 13 June 20241 (Appointed 11 April 20241 Recruitment and 8ppoln1nnt of tnistees See paragraphs above. The trustees, report was approved by the Board of Trustees. C Wckham Trustee P Kittel Trustee 22 January 2026
CENTRE FOR DEAF AND HARD OF HEARING PEOPLE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CENTRE FOR DEAF AND HARD OF HEARING PEOPLE I report to the trustees on my examination of the financial statements of Centre for Deaf and Hard of Hearing People (the charity) for Ihe year ended 31 March 2025. Responslbllltles and basls of report As the trustees of the chanty you are responsible for the preparation of the financial statements in accordance with the requirements of the CharitiesAct 2011. I report in respect of my examination of the d)arity's financial statem8nts carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charty Commission under section 145(51{bl of the Chanties Act 2011. Indepondont examlnerf8 Statement Since the charity's gross income exceeded £250.000, the independent examiner must be a member of a body listed in section 145 of the Charities Acl 2011. 1 confirm that l am qualified to undertake the examination because l am member of the Association of Chartered Certified Accountants. which is one of the listed bodies. Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charilies preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) in preference to the Accounting and Reporting by Charities.. Statement of Recommended Practice issued on 1 April 2005 whlch is referred to in the extant regulations but has now been withdrawn. l understand that this has been done in order for the financial statements to provide a true and fair view in 8ccordance with UK Generally Accepted Accounting Practice. I have completed my examinatn. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect., accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011. the financial slatements do not accord with those records., or the financial statements do not comply with the applicable requirements conceming the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view. which 18 not a matter considered as part of an independent examination. I have no concems 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 financial statement8 to be reached. Andrew Jones FCCA Xeinadin South Wales Office 1 The Coach Hous 24-26 Shirehampton Road Shirehampton Bristol BS119TX 22 January 2026 st Limited
CENTRE FOR DEAF AND HARD OF HEARING PEOPLE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestrlcted Restrlcted funds funds 2025 2025 Total Unrestrlctod Restrlcted funds funds 2024 2024 Total 2025 2024 Notes Income from: Donations and legacies Charitable activities Investments 144,833 1,850 6,591 153,664 5,648 298,497 7,498 6,591 25,212 3,229 4,488 252,453 7,376 277,665 10,605 4.488 Total Income 153,274 159,312 312,586 32,929 259,829 292.758 Expendlture on: Charitable activities 180,889 123,298 304,187 76,182 138,163 214,345 Total expendlture 180,889 123.298 304,187 76,182 138,163 214,345 Net Incomellexpandlture) (27,615) 36,014 8,399 {43,253) 121,666 78,413 Transfers between funds 14.742 (14,7421 Net movement In funds (27,615) 36,014 8.399 {28,5111 106,924 78,413 Reconclllatlon of funds: Fund balances at 1 April 2024 166,367 191,789 358,156 194.878 84,865 279.743 Fund balancos at 31 March 2025 138,752 227,803 386,555 188.367 191.789 358.156 The statement of financial activrties includes all gains and losses r8cognised in the year. All income and expenditure derive from continuing activities. The notes on pages 11 to 20 form part of these financial statements.
CENTRE FOR DEAF AND HARD OF HEARING PEOPLE BALANCE SHEET AS AT31 MARCH 2025 2025 2024 Notes Flxed a88ets Tangible assets Investments 13 14 6,428 8,837 5,394 7,158 15,265 Current assets Stocks D8btor8 Cash at bank and in hand 12,552 16 18 15,529 4,811 339,452 12.446 5.495 337.487 359,792 Credltors: amounts falllng due wlthln ono year 355.428 17 (8,5021 19,824) Net currnnt assets 351,290 345,604 Totsl a880ts le88 current Ilabllltle8 366,555 358,156 The funds of the charfty Restricted income funds Unrestrided funds 18 19 227,803 138,752 191,789 166,367 366,555 358,158 The notes on pages 11 to 20 form part of these financial statements. The financial statements were approved by the trustees on 22 January 2026 ZIL?_ C Wickham Trustee P Kittel Trustee 10-
CENTRE FOR DEAF AND HARD OF HEARING PEOPLE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcles Charlty Infomiatlon Centre for Deaf and Hard of Hearing People is a charity registered in England and Wales. The principal office is The Vassall Centre, Gill Avenue, Fishponds, Bristol. BS16 2QQ. 1.1 Basls of preparatlon The financial stalements have been prepared in accordance wilh the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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 1021" The charity is a Public Benefit Entity as fined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities not to prepare a statanent of cash flows. The financial statements 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 Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn. The Ilnancial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention, Imodified to include the revaluation of freehold properties and lo include Investment properties and certain financial instrL#nents at fair valuel. The pnncipal accounting policies adopted are set out below. 1.2 Golng concern At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future Thus the trLL8tees continue to adopt the going concern basis of accounting in preparing the financial statements. 1.3 Charltablo funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity 1.4 Income Income is recognised when the charity is legally entitled to il after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions requir8 deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. 11
CENTRE FOR DEAF AND HARD OF HEARING PEOPLE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcles {Contlnued) 1.5 Expendlture Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party. it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measufed reliably. Expenditure is classified by activity. Th8 Costs of each activity are made up of the totsl of dIrt costs and shared Costs. including support costs involv&d in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activty. Shared costs which contribute lo more than one activily and support costs which are not attributable to a single activity are apportioned beeen those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset's use. 1.6 Tanglble flxod assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any Impainnent losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases.. Fixtures and fittings Computers 250h straight line 25. straighl line The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the slat&menl of financial activilies. 1.7 Flxed asget Investments Fixed asset investments are initially measured 8t transaction price excluding transaction costs, and are subsequently measured al fair value at each reporting date. Changes in fair value are recognised in net incomel(expenditure} for the year. Transaction costs are expensed as incurred. 1.8 Impalmiont of flxod a8s8ts At each reporting end dale, the charity reviews the Gqrrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists. the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). 1.9 Stocks Slocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direcl malerials and, where applicabl8, direct labour costs and those overheads that have been incurred in bringing the stocks to their present localion and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost. Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution. 1.10 Cash and cash equlvalents Cash and cash equivalents include cash in hand, deposits held at call vitth banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 12-
CENTRE FOR DEAF AND HARD OF HEARING PEOPLE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcles (Contlnued) 1.11 Flnanclal Instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 'Other Financial Instruments Issues, of FRS 102 to all of ils financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the nel amounts presented in the financial statements. when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial asset5 Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carned al amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the fulure receipts discounted al a market rate of interest. Financial assets classified as receivable within one year are not amort18ed. 8aslc flnanclal Ilabilities Basic financial liabililies, including creditors and bank108ns are initially recognised at transaction price unless the arrangement conslilutes a financing transaction, where Ihe debt Instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured al amortised cost using the effective interest method. Derecognition of financlal Ilabilities Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled. 1.12 Employee beneffts The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits Crltlcal accountlng estlmates and Judgements In Ihe application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underfying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which Ihe estimate is revised where the revision affects cnly that period, or in the period of the reVIOn and future periods where the revision affects both currenl and future periods. 13-
CENTRE FOR DEAF AND HARD OF HEARING PEOPLE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from donatlons and logacles Unrestrlcted Restrlcted funds funds 2025 2025 Total Unrestrlcted Restrlcted funds funds 2024 2024 Total 2025 2024 Donations and gifts Grants 120,245 24,588 192 153,472 120,437 178,060 1,808 23.404 50 252,403 1,858 275,807 144,833 153,664 298.497 25.212 252,453 277,665 Income from charltable actlvltles Unrestrlcted Restrlcted funds funds 2026 2025 Total Unrnstrlcted Restrlcted funds funds 2024 2024 Total 2026 2024 Equlpment 8a1 S818 of goods 1,850 1,748 3,598 3,229 7,376 10,605 Tralnlng courses Sale of goods 3,900 3,900 1,850 5,648 7,498 3,229 7,376 10,605 Income from Investments Unrestrlctod Unre8trlcted funds funds 2025 2024 Interest receivable on bank deposits Other investment income 6,540 51 42 4,446 6.591 4,488 14
CENTRE FOR DEAF AND HARD OF HEARING PEOPLE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expendlture on charltable actlvltles Expendlture Expendlture 2025 2024 Dlrect costs Staff costs Assistive technology for dients 175.486 7,369 143,025 9,156 182,855 152,181 Grant funding of activities (see note 7) 5,153 9,554 Share of support and governance costs (see note 8) Support Governance 113,779 2.400 50,488 2,142 304,187 214,345 Analy818 by fund Unrestricled funds Restricted funds 180,889 123,298 76,182 138,163 304,187 214,345 Grants payable Expendlture Expendlture 2026 2024 Grants to institutions.. Other 5,153 9,554 Support GO8ts allocated to actlvltles 2026 2024 Depreciation Office expenses Lossl{gain) on investment value Governance costs 2,764 112,694 (1,679) 2,400 1,998 49,799 (1,329) 2,142 116,179 52,610 Analysed between: Expenditure 116,179 52,610 15-
CENTRE FOR DEAF AND HARD OF HEARING PEOPLE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Net movement In funds 2025 2024 The net movement in funds is stated after Chargin(CreditIng)'. Fees payable for the independent examination of the charity's financial statements Depreciation of owned tangible fixed assets 2,400 2,764 2,142 1,998 10 Trustees None of the trustees (or any persons connected with them) received any remuneration Of benefits Irom the charity during the year. 11 Employees The average monthly number of employees during the year was.. 2025 Number 2024 Number Employmont CO8ts 2025 2024 Wages and salaries 175,488 143,025 There were no employees whose annual remuneration was more than £60,000. 12 Taxatlon The charity is exempt from taxation on its activities because all its income is applied for tharitable purposes. 16-
CENTRE FOR DEAF AND HARD OF HEARING PEOPLE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 13 Tanglble flxed assets Flxtures and flttings Computorn Totsl Cost At 1 April 2024 Additions 16,667 2,842 2,262 956 18,929 3,798 At 31 March 2025 19,509 3,218 22,727 Depreclatlon and Impalrnient At 1 April 2024 Depreciation charged in the year 13,117 1,959 418 805 13,535 2,764 At 31 March 2025 15,076 1,223 16,299 Carrylng amount At 31 March 2025 4,433 1.995 6.428 At 31 March 2024 3,550 1,844 5,394 14 Flxed asset Investments Llsted Investments Cost or valuatlon At 1 April 2024 Valuation changes 7,158 1,879 At 31 March 2025 8,837 Carrylng amount Al 31 March 2025 8,837 At 31 March 2024 7,158 15 Stocks 2025 2024 Finished goods and goods for resale 15,529 12,448 17-
CENTRE FOR DEAF AND HARD OF HEARING PEOPLE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 D8btoYs 2025 Amounts falllng due wlthln one year: 2024 Trade debtors Other debtors 1,359 3,452 1,345 4,150 4,811 5,495 17 Credltor8: amounts falllng due wlthln one year 2026 2024 Other taxation and social security Trade creditors Other creditors Accruals and deferred income 3,466 1,296 1,940 1,800 3,258 4,688 78 1,800 8,502 9,824 18 Restrlct•d fund8 The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used. At 1 Aprfl 2024 Incomlng Resources resources expended Transfers At 31 March 2026 Bristol City Council Deaf Signing Covid 19 Response BIF2 Wann Welcome Space Coffee Moming Community Hub Conne¢ling Communities Deaf Arts GfOUP Aerobic Swimming South Gloucestershire Council 66,391 3,565 13,232 32,696 3,666 {690) 25,000 50,000 (1,204) {867) 73,789 3,900 (49,985) 125) 124) (41,767) 90,175 7,440 13,208 44,072 3,666 (2,7101 9,965 42,649 (1,772} (867) 21,977 53,143 (2,020> (15,035) (7,351) {568) 28,500 (6,523) 191,789 159,312 (123,298) 227,803 18-
CENTRE FOR DEAF AND HARD OF HEARING PEOPLE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 18 Restrlcted funds (Contlnued) Prevlous yaar: At 1 Aprti 2023 Incomlng resources Resources expended Transforn At 31 March 2024 Bristol City Council UWE Deaf Signing Voice & Influen Bristol Join Up Covid 19 Response DPO Covid 81F2 Deaf Quiz Ukraine Warm Welcome Space Coffe8 Morning Community Hub Connecting Communities Deaf Arts Group Aerobic Swimming 28,288 2,995 6,893 10,403 8,075 12.6991 26.266 145 4,501 115,591 570 (77,486) 66,391 3,565 (6.893) (10,403) 5,180 {23) 13,232 2,699 63,438 {57,0081 32.696 (1451 (835) (690) 3,666 (6901 25,000 50,000 11,204) (867) 25,000 50,000 50 11,2541 (8671 84,865 259,829 {138,183) 114,7421 191,789 19 Unrnstrlcted funds The unrestricted lunds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes. At 1 Aprll 2024 Incomlng ro8ource8 Resources expended Transfers At 31 March 2025 General fund Redundancy fund Capital equipment 152.582 10,000 3.785 153,274 (180,889) 124,967 10,000 3,785 166,367 153,274 {180,889) 138,752 Prnvlous year: At 1 Aprll 2023 Incomlng resources Resources expended Transfers At 31 March 2024 General fund Redundancy fund Capital equipment General funds 181,093 10,000 3,785 32,928 {78,181) 14,742 152,582 10.000 3,785 (1) 194,878 32,929 (76,182) 14,742 166,387 19-
CENTRE FOR DEAF AND HARD OF HEARING PEOPLE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 20 Analysls of net assets between funds Unrostrlcted funds 2025 Restrlcted funds 2025 Total 2026 At 31 March 2025: Tangible assets Investments Current assetsl{liabilities) 2,549 8,837 127.366 3,879 6,428 8,837 351,290 223.924 138,752 227,803 366,555 Unrestrlcted funds 2024 Restrlcted funds 2024 Totsl 2024 At 31 March 2024: Tangible assets Investments Current assetsl(liabilities} 1.781 7.158 157,428 3.613 5,394 7,158 345,604 188,176 166,367 191,789 358,156 21 Related party transactlons There were no disdosable related paty transactions during the year (2024 none). 20-