OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2024-12-31-accounts

Docusign Envelope ID: 46C55723-C611-4E77-8DCB-6139964023C0

Charity number: 1190885

DEAF UNITY

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Docusign Envelope ID: 46C55723-C611-4E77-8DCB-6139964023C0

DEAF UNITY

CONTENTS

Page
Reference and administrative details of the charity, its trustees and advisers 1
Trustees' report 2 - 8
Independent examiner's report 9
Statement of financial activities 10
Balance sheet 11
Notes to the financial statements 12 - 24

Docusign Envelope ID: 46C55723-C611-4E77-8DCB-6139964023C0

DEAF UNITY

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2024

Trustees Stephen Norton
Paul Ntulila
Alexandra Marchesi
Bassim Baz
Susan Kukunda (resigned 26 July 2024)
Kirsty Neale (appointed 25 July 2024)
Charity registered
number
1190885
Principal office
Office 75652
PO Box 6945
London
W1A 6US
Accountants
Griffin Stone Moscrop & Co
Chartered Accountants
21-27 Lamb's Conduit Street
London
WC1N 3GS
Bankers
HSBC
593 - 599 Fulham Road
Fulham
London
SW6 5UA

Page 1

Docusign Envelope ID: 46C55723-C611-4E77-8DCB-6139964023C0

DEAF UNITY

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees present their annual report together with the financial statements of Deaf Unity (the charity) for the year ended 31 December 2024. The trustees confirm that the annual report and financial statements of the charity comply with the current statutory requirements, the charity’s constitution (adopted on 10 August 2020), the requirements of the Charities Act 2011 and the requirements of the charity's governing document and the provisions of the Statement applicable in the UK and Republic of Ireland (FRS 102) (effective from October 2019).

Reference and administrative information set out on page 1 forms part of this report.

Objectives and activities

a. Policies and objectives

In setting objectives and planning for activities, the trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit and in particular to its supplementary public benefit guidance on advancement of religion for the public benefit.

The charity’s objectives are the development of capacity and skills among deaf people, enabling them to participate more fully in society; the promotion of equality and diversity; the promotion of social inclusion among deaf and hard of hearing people; and the provision of wider support e.g. access to translators and interpreters.

Our mission is to empower deaf people and to push for and enable change at three pivotal transition points: moving on from school to further studies/work; entering the workforce; and progression in the workplace.

As a London-based organisation, we rally deaf Londoners around key barriers facing our community. Together we:

Our core development and campaigning work happens in London. Online BSL training and digital resources reach a wider deaf audience, nationally.

b. Strategies for achieving objectives

Deaf Unity’s current strategy and programmes span 5 key areas of activity:

  1. Working with education providers and deaf young people to ensure dreams are being nurtured and appropriate support is provided for progression into further education and work . We believe that leaving school should be a gateway to endless possibilities.

  2. Pushing for deaf people to enjoy the same rights and opportunities as others when entering the workforce : we provide resources, training and support; and share best practice models.

  3. Supporting progression within the workplace , through training and networking opportunities. We work to challenge and overcome the barriers that deaf people face.

  4. Working across London’s deaf community to foster a richer, connected life: regular meet-ups and shared activities nurture a sense of self and community, build relationships, share learning, information and ideas. This community makes an important contribution to our work, helping to highlight areas of shared concern and need and providing a sounding board for new projects.

Page 2

Docusign Envelope ID: 46C55723-C611-4E77-8DCB-6139964023C0

DEAF UNITY

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Objectives and activities (continued)

  1. Promoting deaf role models who provide inspiration and illuminate the many paths open to deaf people, whether around education, career paths or purely embracing deafhood and thriving.

c. Main activities undertaken to further the Charity's purposes for the public benefit

The trustees have referred to the Charity Commission’s guidance on public benefit in reviewing the charity's aims and objectives and in planning its future actions.

Achievements and performance

This has been an important and busy year for Deaf Unity, as we started implementing our new strategy and plan, developed in late 2023, with an ever keener focus on the barriers and points of inertia that are experienced by deaf people on their journeys through education and employment.

As ever when developing our plans and activities, we drew directly on the experiences and perspectives of deaf people themselves. In partnership with the UK Deaf Students Union, we explored directly with deaf and hard of hearing university students, through a series of in-depth focus groups and 1-to-1 discussions., the challenges that they had experienced in making the transition from school to university. They overwhelmingly felt that they were poorly informed about what to expect as deaf students, before arriving at university. Key, recurring themes included:

All agreed that access to an information pack while still at school (at the time of considering/applying to university) and to a well-structured welcome pack on arrival at university, would have made a huge difference in easing the transition and enabling them to settle into their studies. We have now started work to develop and pilot just such resources, working closely with deaf students over the coming year to co-produce packs that will bridge the information gap between school and university. We aim to make these widely available from the start of the 2026 academic year.

Students also highlighted the heavy burden placed on them to advocate and educate right across their universities, due to lack of deaf awareness. Deaf Unity continues to address the need for greater accessibility and inclusion in university settings, through our year-round delivery of Deaf Awareness training for university staff.

In parallel we reached out to several schools with a specialist offer for deaf and hard of hearing children, to explore how they supported these pupils ahead of the transition into further studies and employment. We had hoped to find existing models of good practice, that might readily be adapted for mainstream schools for the benefit of their own deaf pupils. In fact, we encountered significant gaps and need in these specialist settings too, with very little in the way of an organised career curriculum. These schools typically served students with complex needs and lower literacy levels: the support they most wanted was in the form of e.g. careers talks/advice from deaf employees working in more accessible/less professionalised roles and help with building direct relationships with employers. This is quite different from the needs that Deaf Unity has met in the past and given the limited capacity within our small charity, we did not feel able to give immediate attention to tackling these specific gaps. The discussions have however been hugely valuable in informing our longer-term plans.

Page 3

Docusign Envelope ID: 46C55723-C611-4E77-8DCB-6139964023C0

DEAF UNITY

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Achievements and performance (continued)

Deaf Unity’s work is about finding new approaches and interventions that enable deaf people to fully realise their potential and thrive within society – creating and embedding practices that continue far beyond any individual project or experiment. Impacts can take a long while to track and document. We were delighted to learn this year that over 10 years since University College London’s Discover UCL summer schools started welcoming prospective deaf students to the campus for a bespoke, residential pre-application experience (first piloted with Deaf Unity in 2012), 129 students had attended the residentials. The available data shows that of 95 students attending between 2013/14 and 2019/20, 74 students had entered higher education – with 12 of the 51 students whose degree outcomes are known achieving first class degrees.

Deaf Unity’s community programmes remained vital at a time when cost of living pressures and wider financial strains continued to increase the sense of isolation and uncertainty across our community. We were delighted to be invited by Greater London Authority to produce a video about Deaf Unity’s many activities happening across London, bringing deaf people together to learn, share friendships and fun, and make their voices heard. The video can be seen here: https://www.youtube.com/watch?v=i930y7AKsKo.

Several projects came to an end this year. We welcomed 200 people to the round-up celebrations and exhibition for our Deaf Eyes project, that brought together deaf people from different parts of London to record memories and reflections in creative ways. This was a wonderful opportunity for individuals to come together and give time and space to their individual experiences – which perhaps inevitably included feelings of being left behind by the speed of change happening in technology, society, work and life. Later in the year we celebrated the success of 11 parents of deaf children and deaf migrants and refugees, receiving their Level 1 British Sign Language certificates on completing a free course, funded by Greater London Authority.

We are enormously grateful to the new funders who have stepped up to allow vital projects such as Deaf Lives to continue, beyond their initial funding – enabling an ongoing, open and instructive dialogue around needs, interest and crisis. Deaf Lives is a vibrant, dynamic and relevant space, with topics of discussion and guest speakers all chosen by members of the group and bringing new information, insights and connectivity to this diverse community in West London.

Our monthly BSL café, attended by both deaf and hearing BSL users and learners, continues to meet at Southbank: in October we were excited to welcome a group of deaf filmmakers from Hong Kong, showcasing a film at the BFI London Film Festival: they had heard about our café and were keen to connect.

Meanwhile Healthy Deaf Minds London, a valuable forum for sharing information, experiences and awareness around mental health, health and wellbeing issues, meets regularly to hear from deaf professionals using British Sign Language and also non-deaf professionals assisted by BSL interpreters, with guests sharing not only professional knowledge but also personal lived experience. The focus of our September event for example was ‘Living with Deaf Dementia’: speakers and guests included: Dr Jo Atkinson, Deaf Clinical Psychologist; Katy Judd, a consultant nurse from ‘Deaf with Dementia’ specialising in young onset and unusual dementias; and Freda Bradshaw and Louise Able, both sharing their lived experience of caring for loved ones. These are important opportunities for deaf people to access information and ideas in their own language, BSL, and to ask questions and explore these topics: access to information is a key part of mental wellbeing. We are now planning a special Healthy Deaf Minds event in June 2025, marking the 100th meeting since the events started in 2000.

In 2024 Deaf Unity’s community-based activities reached 75 regular participants – coming together to build new connectivity, share ideas and information, and give voice to the particular concerns and experiences of deaf people in London. We feel grateful for the knowledge and insights that they contribute to our work.

Page 4

Docusign Envelope ID: 46C55723-C611-4E77-8DCB-6139964023C0

DEAF UNITY

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Achievements and performance (continued)

The year saw strong demand for training in both BSL and Deaf Awareness: we provided training for 300 Deaf Awareness participants and 87 BSL participants , face to face and online, mainly in London but also in Glasgow and with new courses planned in Bournemouth in 2025. This activity provides vital income for Deaf Unity while also directly supporting our objectives around developing capacity and skills among deaf people and promoting their full participation in society. As part of a unique culture in its own right, BSL creates bridges with the hearing and empowers deaf people, supporting equal access to education, healthcare, and wider services. These training programmes can play an important part in building a culture of greater equity and understanding: for example, one university where we have been delivering Deaf Awareness training is now keen to introduce BSL as an integral part of their language offer, delivered by in-house teams – an exciting departure that will undoubtedly enrich the experiences of future deaf and hard of hearing students.

Training provision has not been without its challenges: in February the departure of the part-time manager previously leading on this strand of work brought substantial pressures in terms of capacity. This was moreover at a time when Deaf Unity was in the process of transferring all learner and participant records over to a new CRM system – a demanding and time-consuming process at the best of times. Our training programmes are core to our mission and financial security and the Board decided to invest in a dedicated, full-time role of Training and Operations Manager, to ensure we maintain our focus on quality and excellent customer relationships and care as activity increases. The recruitment process was, inevitably, lengthy and time-consuming: it is not easy to find candidates with the requisite professional skills combined with knowledge of/passion for the deaf community and – ideally- some BSL knowledge, and Deaf Unity offers interviews to all deaf applicants as a matter of policy. We received over 200 applications, including many of a very high standard, and a new appointment will be in post in early 2025.

We were sorry also this year to say good bye to one of our Trustees, Susan Kukunda, who has served on the Board for 2 years. We are grateful to Susan for her many contributions over what have been formative years for our charity and for advocating for the community she is a strong member of.

In summer 2024 we undertook a skills audit for the Board of Trustees. This was encouraging in reaffirming the breadth and depth of existing skills and knowledge across the group, while also enabling us to plan future training as part of a wider organisational development programme planned for 2025. We were delighted in July to welcome to the Board a new Trustee, Kirstie Neale, a deaf academic (and former BSL learner with Deaf Unity) who brings particular strengths in campaigning for disability justice. Kirstie has been a UN Delegate for the Commission on the Status of Women, working with local, national and international contacts to investigate the intersections between gender, disability and Deaf issues. She is a welcome and inspiring addition to our small team.

Financial review

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

Page 5

Docusign Envelope ID: 46C55723-C611-4E77-8DCB-6139964023C0

DEAF UNITY

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

b. Reserves policy

The Trustees have reviewed and updated the reserves policy and aim to hold £30,000 in free reserves, as activity continues to grow and the charity moves towards employing a small core team of staff on a salaried basis. This sum is intended to enable Deaf Unity to continue to operate in the short term in the event of unexpected delays in the receipt of income or unexpected expenditure.

At the close of December 2024, unrestricted funds stood at £48,686.

The Trustees have agreed to transfer £8,627 previously held in the designated fund back to the general fund: the designated fund now stands at £18,000. This fund is held to support the development of new initiatives and projects in response to needs identified among our community, until such time as we are able to raise the necessary funds for delivery.

c. Financial position at year end

The financial transactions of the charity during the year and the position at the end of the year are set out in the attached accounts. Total income for the year ended 31 December 2024 was £128,578 and expenditure was £146,333 (£128,740 and £106,514 respectively in 2023), leading to an operating deficit of £17,755 (surplus of £22,226 in 2023).

Increased expenditure in the year was the result of an increase in the costs of developing and managing educational activity (£90,306 in 2024 compared to £66,519 in 2023), in part as a consequence of the departure of the BSL coordinator early in the year: this activity (and associated set-up of a CRM system) required a substantial additional time commitment from the CEO while recruitment was under way. The new post-holder (now titled Training and Services Manager with a broader remit) is now in place, as of early 2024. Additional costs were also incurred for expert support around developing future plans and fundraising strategies around these activities. General support costs were higher than the previous year (£20,403 in 2024 compared to £7,805 in 2023), in part reflecting the fees incurred for installing and setting up the new CRM system.

The charity’s 2023 figures are restated in the accounts, reflecting a move from a Receipts and Payments basis to an Accruals basis in 2024. This led to a transitional adjustment of £11,124 in the accounts. Deaf Unity ended the year with total funds of £64,512 (£82,267 in 2023), of which £15,826 was in restricted funds and £48,686 in unrestricted funds.

2024 was a very successful year in terms of fundraising and we are grateful to the many new funders who generously confirmed funding towards our work this year. They include the Garfield Weston Foundation, the City Bridge Foundation, Trust for London, Heathrow Community Trust, Barchester’s Charitable Foundation and the Leathersellers Foundation. Much of this funding will be received in 2025, and we are starting this next year in a strong position and able to undertake important organisational development activity that will stand the charity in good stead as we continue to expand our activities and reach.

Structure, governance and management

a. Constitution

Deaf Unity is a registered charity (number 1190885) constituted under a Charity Commission Scheme.

Deaf Unity is a Charitable Incorporated Organisation (CIO) (Company number CE023602) and its constitution stipulates that an executive committee of not less than three members will meet twice a year, with additional meetings when called. There is no maximum number of Trustees.

Page 6

Docusign Envelope ID: 46C55723-C611-4E77-8DCB-6139964023C0

DEAF UNITY

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Structure, governance and management (continued)

b. Methods of appointment or election of Trustees

Apart from the first charity trustees, trustees are appointed for a term of 3 years by a resolution passed at a properly convened meeting of the charity trustees. In selecting individuals for appointment as charity trustees, the charity trustees have regard to the skills, knowledge and experience needed for the effective administration of the CIO. Every new trustee is provided with, on or before his or her first appointment: (a) a copy of the current version of the constitution and (b) a copy of the CIO’s latest Trustees ’Annual Report and statement of accounts.

Members currently number 5 and bring direct, lived experience of deafness, they are culturally diverse and representative of the ethnicities and backgrounds of the communities we serve.

c. Financial risk management

The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.

Plans for future periods

2025 will bring a strong focus on organisational development, systems and structures, designed to strengthen our charity’s effectiveness and resilience for the long term. We plan to bring Deaf Unity’s core team into a salaried structure, while continuing to draw on a small, skilled freelance team for training delivery and to manage and support individual projects. The transition will benefit from external, specialist support around organisational development/governance and evaluation, kindly funded by a development grant from Trust for London. We are grateful also to the generous core funders – notably the Garfield Weston Foundation and City Bridge Foundation – who have enabled the stability and ‘headroom’ needed for us to plan this move with confidence.

Page 7

Docusign Envelope ID: 46C55723-C611-4E77-8DCB-6139964023C0

DEAF UNITY

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Plans for future periods (continued)

With this strengthened structure we will continue to develop and design new interventions, guided by the needs and experiences of our community. Priority projects for the year ahead include:

All activities will continue to be driven by and tested with our deaf community, every step of the way. We will continue to support our deaf community in London through regular meetups, information sharing and consultation – with their lived experience, perspectives and needs feeding directly into our plans.

Statement of Trustees' responsibilities

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Charity Commission Scheme. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the board of Trustees and signed on their behalf by:

................................................ Stephen Norton Trustee

Date: 6 May 2025

Page 8

Docusign Envelope ID: 46C55723-C611-4E77-8DCB-6139964023C0

DEAF UNITY

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

Independent examiner's report to the Trustees of Deaf Unity ('the Charity')

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 December 2024.

Responsibilities and basis of report

As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those 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 the Charity's Trustees as a body, for my work or for this report.

Signed: Dated: 6 May 2025 Reema Mistry FCA Griffin Stone Moscrop & Co Chartered Accountants 21-27 Lamb's Conduit Street London WC1N 3GS

Page 9

Docusign Envelope ID: 46C55723-C611-4E77-8DCB-6139964023C0

DEAF UNITY

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

Note
Income from:
Donations and legacies
2
Charitable activities
3
Total income
Expenditure on:
Charitable activities
4
Total expenditure
Net (expenditure)/income
Transfers between funds
15
Net movement in funds
Reconciliation of funds:
Total funds brought forward as
previously stated
Prior year adjustment
Total funds brought forward as restated
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2024
£
10,879
101,580
112,459
116,188
116,188
(3,729)
539
(3,190)
40,752
11,124
51,876
(3,190)
48,686		 Restricted
funds
2024
£
16,119
-
16,119
30,145
30,145
(14,026)
(539)
(14,565)
30,391
-
30,391
(14,565)
15,826		 Total
funds
2024
£
26,998
101,580
128,578
146,333
146,333
(17,755)
-
(17,755)
71,143
11,124
82,267
(17,755)
64,512		 As restated
Total
funds
2023
£
19,352
109,388
128,740
106,514
106,514
22,226
-
22,226
60,041
-
60,041
22,226
82,267

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 12 to 24 form part of these financial statements.

Page 10

Docusign Envelope ID: 46C55723-C611-4E77-8DCB-6139964023C0

DEAF UNITY

BALANCE SHEET AS AT 31 DECEMBER 2024

Note
Fixed assets
Tangible assets
10
Current assets
Debtors
11
Cash at bank and in hand
Creditors: amounts falling due within one
year
12
Net current assets
Total net assets
Charity funds
Restricted funds
15
Unrestricted funds
15
Total funds		 26,795
80,294
107,089
(42,658)		 2024
£
81
81
64,431
64,512
15,826
48,686
64,512		 13,433
71,133
84,566
(2,600)		 2023
£
301
301
81,966
82,267
30,391
51,876
82,267

The financial statements were approved and authorised for issue by the Trustees on 06 May 2025 and signed on their behalf by:

................................................

Stephen Norton Trustee

The notes on pages 12 to 24 form part of these financial statements.

Page 11

Docusign Envelope ID: 46C55723-C611-4E77-8DCB-6139964023C0

DEAF UNITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1. Accounting policies

1.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities 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 (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Deaf Unity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

1.2 Income

All income is recognised once the Charity has entitlement 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 expended 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.

1.3 Expenditure

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 measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between 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 allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.

All expenditure is inclusive of irrecoverable VAT.

Page 12

Docusign Envelope ID: 46C55723-C611-4E77-8DCB-6139964023C0

DEAF UNITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1. Accounting policies (continued)

1.4 Tangible fixed assets and depreciation

Tangible fixed assets costing £500 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, .

Depreciation is provided on the following basis:

Office equipment - 25% Straight line basis Computer equipment - 25% Straight line basis

1.5 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.6 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.7 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.

1.8 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 exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Page 13

Docusign Envelope ID: 46C55723-C611-4E77-8DCB-6139964023C0

DEAF UNITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1. Accounting policies (continued)

1.9 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

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

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

2. Income from donations and legacies

Unrestricted
funds
2024
£
Donations
129
Grants
10,750
Total 2024
10,879
Total 2023
50		 Restricted
funds
2024
£
57
16,062
16,119
19,302		 Total
funds
2024
£
186
26,812
26,998
19,352		 Total
funds
2023
£
50
19,302
19,352

3. Income from charitable activities

Unrestricted
funds
2024
£
British Sign Language (BSL) Course fees
34,518
Training fees
967
Interpreting fees
62,445
Job adverts
3,650
Total 2024
101,580		 Total
funds
2024
£
34,518
967
62,445
3,650
101,580		 Total
funds
2023
£
59,554
1,274
47,710
850
109,388

Page 14

Docusign Envelope ID: 46C55723-C611-4E77-8DCB-6139964023C0

DEAF UNITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

4. Analysis of expenditure on charitable activities

Summary by fund type

Unrestricted
funds
2024
£
Development costs (educational training and
information)
70,407
Translation and interpretation costs
32,499
Support costs
13,282
116,188
Total 2023
81,693		 Restricted
funds
2024
£
19,899
3,125
7,121
30,145
24,821		 Total
2024
£
90,306
35,624
20,403
146,333
106,514		 Total
2023
£
66,519
32,190
7,805
106,514

5. Analysis of expenditure by activities

Development costs
(educational training and
information)
Translation and interpretation
costs
Support costs
Total 2023		 Activities
undertaken
directly
2024
£
90,306
35,624
-
125,930
98,709		 Grant
funding of
activities
(Note 6)
2024
£
-
-
4,802
4,802
-		 Support
costs
2024
£
-
-
15,601
15,601
7,805		 Total
funds
2024
£
90,306
35,624
20,403
146,333
106,514		 Total
funds
2023
£
66,519
32,190
7,805
106,514

Page 15

Docusign Envelope ID: 46C55723-C611-4E77-8DCB-6139964023C0

DEAF UNITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

5. Analysis of expenditure by activities (continued)

Analysis of direct costs

Freelance costs
Professional fees
Exam board certification
Rent (hire for events)
Total 2023		 Development
costs
2024
£
78,118
-
9,285
2,903
90,306
66,519		 Translation
and
interpretation
costs
2024
£
33,579
2,045
-
-
35,624
32,190		 Total
funds
2024
£
111,697
2,045
9,285
2,903
125,930
98,709		 Total
funds
2023
£
88,423
-
7,291
2,995
98,709

Page 16

Docusign Envelope ID: 46C55723-C611-4E77-8DCB-6139964023C0

DEAF UNITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

5. Analysis of expenditure by activities (continued)

Analysis of support costs

Audit and accountancy fees
Bank and Paypal fees
Consulting
Entertainment and gifts
Postage, freight and courier
General expenses
Insurance
Printing and stationery
Computer maintenance costs
Trustees' training
Subscriptions and memberships
Telephone and internet
Travel and subsistence
Advertising and marketing
Depreciation		 Total
funds
2024
£
5,299
112
-
-
215
1,572
299
61
5,144
455
1,008
20
480
716
220
15,601		 Total
funds
2023
£
4,122
68
1,600
196
97
34
299
-
457
125
489
367
89
-
(138)
7,805

6. Analysis of grants

Grants to Total Total
Institutions funds funds
2024 2024 2023
£ £ £
Grants 4,802 4,802 -

The above grant represents donated funds in Somalia to assist deaf children. The funds were originally given for Deaf Unity from the Somali community to do work in Somalia and help deaf people there. This request has now been fulfilled.

7. Independent examiner's remuneration

The independent examiner's remuneration amounts to an independent examiner fee of £5,299 (2023 - £4,122).

Page 17

Docusign Envelope ID: 46C55723-C611-4E77-8DCB-6139964023C0

DEAF UNITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

8. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2023 - £NIL).

During the year ended 31 December 2024, no Trustee expenses have been incurred (2023 - £NIL).

9. Related party transactions

Key management personnel are considered to be the Board of Trustees and the Chief Executive Officer. The aggregate amount paid to the Chief Executive Officer totalled £23,093 for services provided to the charity.

10. Tangible fixed assets

Cost or valuation
At 1 January 2024
At 31 December 2024
Depreciation
At 1 January 2024
Charge for the year
At 31 December 2024
Net book value
At 31 December 2024
At 31 December 2023
Debtors
Due within one year
Trade debtors
Other debtors		 Office
equipment
£
163
163
41
41
82
81
122		 Computer
equipment
£
721
721
542
179
721
-
179
2024
£
26,795
-
26,795		 Total
£
884
884
583
220
803
81
301
2023
£
13,432
1
13,433

11. Debtors

Page 18

Docusign Envelope ID: 46C55723-C611-4E77-8DCB-6139964023C0

DEAF UNITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

12. Creditors: Amounts falling due within one year

Trade creditors
Accruals and deferred income		 2024
£
585
42,073
42,658		 2023
£
680
1,920
2,600

Deferred income of £36,868 relates to fees received for courses to be held in 2025 as well as grants to be used for 2025 projects.

13. Financial instruments

2024 2023
£ £
Financial assets
Financial assets measured at fair value through income and expenditure 80,294 71,133

Financial assets measured at fair value through income and expenditure comprise cash at bank.

14. Prior year adjustments

The charity switched from cash to accruals accounting, providing a fuller and more rigorous analysis of Deaf Unity's financial circumstances. The financial impact relates to trade debtors, trade creditors, other creditors and accruals. The Statement of Financial Activities for the year ended 31 December 2024 includes a prior year adjustment of £11,124 within unrestricted funds.

Page 19

Docusign Envelope ID: 46C55723-C611-4E77-8DCB-6139964023C0

DEAF UNITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

15. Statement of funds

Statement of funds - current year

Unrestricted funds
Designated funds
Projects
Staffing
Operations
General funds
General Funds
Total Unrestricted funds
Restricted funds
International Leadership Project
Funding
The Deaf Futures
The Churchill Fellowship
London Catalyst
Deaf Lives
National Lottery Communities
Fund
Healthy Deaf Minds
GLA (Building Strong
Communities)
Trust for London
Total of funds		 As restated
Balance at 1
January
2024
£
16,520
8,910
2,000
27,430
24,446
51,876
4,800
493
5,800
3,000
2,024
5,158
3,131
5,985
-
30,391
82,267		 Income
£
-
-
-
-
112,459
112,459
2
-
-
-
7,563
-
55
999
7,500
16,119
128,578		 Expenditure
£
-
-
-
-
(116,188)
(116,188)
(4,802)
-
(4,694)
(2,000)
(6,412)
(5,112)
(458)
(6,291)
(376)
(30,145)
(146,333)		 Transfers
in/out
£
(5,893)
(2,847)
(690)
(9,430)
9,969
539
-
(493)
-
-
-
(46)
-
-
-
(539)
-		 Balance at
31
December
2024
£
10,627
6,063
1,310
18,000
30,686
48,686
-
-
1,106
1,000
3,175
-
2,728
693
7,124
15,826
64,512

Page 20

Docusign Envelope ID: 46C55723-C611-4E77-8DCB-6139964023C0

DEAF UNITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

15. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
Designated funds
Projects
Staffing
Operations
General funds
General Funds
Total Unrestricted funds
Restricted funds
International Leadership Project
Funding
The Deaf Futures
The Churchill Fellowship
London Catalyst
Deaf Lives
National Lottery Communities
Fund
Healthy Deaf Minds
GLA (Building Strong
Communities)
Total of funds		 Balance at
1 January
2023
£
16,470
8,910
2,000
27,380
(3,300)
24,080
4,800
493
3,305
3,000
14,822
9,540
-
-
35,960
60,040		 Income
£
-
-
-
-
109,438
109,438
-
-
-
-
6,738
-
3,569
8,995
19,302
128,740		 Expenditure
£
-
-
-
-
(81,692)
(81,692)
-
-
(4,200)
-
(12,791)
(4,382)
(438)
(3,010)
(24,821)
(106,513)		 Transfers
in/out
£
50
-
-
50
-
50
-
-
6,695
-
(6,745)
-
-
-
(50)
-		 As restated
Balance at
31
December
2023
£
16,520
8,910
2,000
27,430
24,446
51,876
4,800
493
5,800
3,000
2,024
5,158
3,131
5,985
30,391
82,267

Page 21

Docusign Envelope ID: 46C55723-C611-4E77-8DCB-6139964023C0

DEAF UNITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

16. Statement of funds (Continued)

Designated funds

Trustees authorised unrestricted funds to be used to cover expenditure for the following areas:

Projects

Funds set aside to cover projects relating to consultations, online courses, dictionary.

Staffing

Funds set aside to cover various staffing roles including Administrator, project manager, CEO,writers, development officer and interpreters.

Operations

Funds set aside to cover costs of training, as required.

Page 22

Docusign Envelope ID: 46C55723-C611-4E77-8DCB-6139964023C0

DEAF UNITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

Restricted funds

International Leadership Project

In 2013, the International Leadership Project Funding community in Shepherd's Bush fundraised £4,800. This was a reserved pot of money to be spent only on project(s) in Somalia for the benefit of deaf people. This request has been fulfilled in 2024 with the total fund spent on work in Somalia helping deaf people there.

The Deaf Futures

The Deaf Futures fund represents funding received for the purpose of creating a digital series and paying speakers and access requirements. There is no restriction attached to the remaining balance of £493 which has now been transferred to designed funds.

The Churchhill Fellowship

The Churchill Fellowship fund represents funding received for an employability project.

London Catalyst

A grant from the London Catalyst for a programme of Deaf Awareness health workshops and training resources. The remaining £1,000 will be used in 2025 to support development of information packs for deaf students as approved by the restricted donor.

Deaf Lives

Deaf people are systematically, culturally and linguistically isolated and disenfranchised. This project seeks to create a responsive series of workshops and information sharing sessions, led by the attendees themselves from the boroughs of Hounslow and Ealing.

National Lottery Communities Fund (Deaf Eyes)

This enrichment project is led by an acclaimed deaf artist. He will be bringing together deaf people from across London to reflect on the experience of being deaf and express their lived-experience through artwork relating to handshapes and wireframe forms. The art work has been exhibited towards the end of 2024. This fund has been fully utilised now.

Healthy Deaf Minds

This fund represents the accumulation of entrance fees and donations since Healthy Deaf Minds was founded over 20 years ago. It has been donated on the understanding that the money will be used to facilitate periodic public meetings for BSL signing deaf people to learn about, and discuss, topics pertaining to well-being in its broadest sense. If, after a year from today's date, that there is insufficient interest from the deaf community, the remaining donated money can be used for whatever purposes that closely matches HDM's vision.

GLA (Building Strong Communities)

Funded by the Greater London Authority (GLA), this provides our high-quality sign language teaching freeof-charge to two groups of people who most need it: families of deaf children and recent immigrants to the UK. This funding has allowed 10 immigrants and 15 parents of deaf children to access free BSL Level 1 courses that will result in a recognised Signature qualification. Alongside the language learning, communities are being built that will continue to support and nurture participants for the rest of their lives.

Trust for London

The funding is for consultancy support (advising on governance, management, organisational structure, evaluation); staff time to fully engage with this process; and associated staff training to embed new systems and policies

Page 23

Docusign Envelope ID: 46C55723-C611-4E77-8DCB-6139964023C0

DEAF UNITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

17. Analysis of net assets between funds

Analysis of net assets between funds - current period

Unrestricted
funds
2024
£
Tangible fixed assets
81
Current assets
91,263
Creditors due within one year
(42,658)
Total
48,686
Analysis of net assets between funds - prior period
As restated
Unrestricted
funds
2023
£
Tangible fixed assets
301
Current assets
54,175
Creditors due within one year
(2,600)
Total As restated
51,876		 Restricted
funds
2024
£
-
15,826
-
15,826
Restricted
funds
2023
£
-
30,391
-
30,391		 Total
funds
2024
£
81
107,089
(42,658)
64,512
As restated
Total
funds
2023
£
301
84,566
(2,600)
82,267

Page 24