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 suc￿Ssful 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 re￿iVed 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 Ne￿ork.
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 cent￿8
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 8ppoln1n￿nt 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 examinat￿n. 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 dIr￿t 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 be￿een 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 reVI￿On 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-