Registered Charity no. 1190885
Deaf Unity
Trustees' Annual Report and Accounts Year Ended 31st December 2025
Deaf Unity
Year Ended 31st December 2025
Contents Page
| Page | |
|---|---|
| Legal and Administrative Information | 1 |
| Trustees’ Annual Report | 2 |
| Independent Examiner’s Report | 10 |
| Statement of Financial Activities | 11 |
| Statement of Financial Position | 12 |
| Notes to the Financial Statements | 13 |
Deaf Unity
Year Ended 31st December 2025
Legal and Administrative Information
Reference
The charity is called Deaf Unity and is registered with the Charity Commission for England and Wales.
The charity was registered as a Charitable Incorporated Organisation (CIO) on 17 August 2020 and is governed by its CIO constitution as registered with the Charity Commission.
Registered Charity Number
Registered Charity Number 1190885 Registered Office Deaf Unity Office 75652 PO Box 6945 London W1A 6US The Trustees Stephen Norton Paul Ntulila Alexandra Marchesi Bassim Baz Kirsty Neale Primary Bankers NatWest 32 Market Street Leeds LS1 6DH Independent Examiner Nigel Wyatt BSC FCA Wyatt & Co Chartered Accountants 125 Main Street Garforth Leeds LS25 1AF
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Deaf Unity
Year Ended 31st December 2025
Trustees’ Annual Report
The trustees present their report and the financial statements of the charity for the year ended 31 December 2025.
Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the charity’s constitution (adopted on 10 August 2020) and the requirements of the Charities Act 2011.
Objectives and activities
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:
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raise awareness of the barriers that exist at points of transition
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develop new tools and resources to challenge the injustices that reduce deaf people’s aspirations and limit their education and career paths
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create opportunities and networks, across communities and spaces
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campaign for the change that is needed if deaf people are to thrive within and contribute fully to society
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support deaf individuals to aspire and succeed
Deaf Unity’s current strategy and programmes span 5 key areas of activity:
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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.
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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.
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Supporting progression within the workplace , through training and networking opportunities. We work to challenge and overcome the barriers that deaf people face.
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Trustees’ Annual Report
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Working across London’s deaf community to foster a richer, more 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.
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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.
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
2025 has been a busy year for Deaf Unity. Thanks to funding from Trust for London the charity undertook work on organisational development, strengthening governance, systems and structures, and on developing a strong Monitoring, Evaluation and Learning (MEL) framework to ensure our focus is clear and the impact of our activity is recorded and evidenced. Part of this work included updating our Theory of Change. This work made substantial demands on our small team, limiting our capacity to undertake new activities. It will however equip us to better serve our communities longer-term, and to better understand and strengthen the impact of our work.
Our vision is a world where every deaf person has an equal chance to study and work, achieve their ambitions and contribute their full potential to society. Our mission is to equip deaf students, jobseekers and professionals with knowledge, confidence and community so that they can navigate barriers in education and employment. It is also to equip educational institutions and employers with knowledge and resources to remove barriers for deaf people in education and employment.
As ever, when developing our plans and activities, we drew directly on the experiences and perspectives of deaf people themselves. In 2024, 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. All agreed that access to an information pack while still at school (at the time of considering/applying to university) and access 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.
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Deaf Unity
Year Ended 31st December 2025
Trustees’ Annual Report
This year we have put strong foundations in place with the University of Westminster and University College London, that will support us to develop such information packs and to test a first edition with deaf students during the 2026/27 academic year. Content will be developed in close collaboration with current deaf and hard of hearing students. We aim that from autumn 2027, over 100 deaf students starting their university studies should benefit and ‘road-test’ these packs before we go on to distribute them more widely across the university sector. We are grateful to the Birkdale Trust for Hearing Impaired, The Lennox Hannay Charitable Trust and the Woodroffe Benton Foundation for grant support towards this work.
In late 2025, we started work to develop the employability skills of deaf university students approaching graduation – helping them prepare for the transition into the world of work by equipping them through small group workshops with greater confidence and skills around demonstrating the softer skills that employers are seeking in an ever more competitive employment market. This project builds on our research and consultation with deaf school leavers and graduates, showing that they typically lack knowledge of and confidence in elements of applying for and securing employment, such as evidencing teamworking, communications, interpersonal skills and leadership. This is a developmental project that engages deaf students directly in shaping and strengthening workshop content that is relevant and impactful. It will culminate in a suite of 3 formal, complementary workshops that will be delivered year-round within Deaf Unity’s future programme from late 2026 and will be promoted across our university networks.
We have continued our vital community work. Our monthly BSL café, attended by both deaf and hearing BSL users and learners, continues to meet at Southbank, reaching 110 BSL participants who benefit from gaining new skills, friendships, information and sense of community. The University of Westminster is keen to replicate this BSL café in central London for their students, staff and the wider community and we will be working together over the coming year to make this happen.
University of Westminster also offered its spaces free of charge for Healthy Deaf Minds London, a much-needed forum for sharing information, experiences and awareness around mental health, health and wellbeing issues, which engaged 132 people in 2025.
We were also delighted to continue our Deaf Lives project, bringing new information, insights and connectivity to this diverse deaf community in West London. All topics of discussion and guest speakers were chosen by members of the group, ensuring this remains relevant and useful to the community. In 2025, participants repeatedly raised issues around lack of deaf awareness in health services. Joint RNID and SignHealth findings show almost one in ten deaf or hard of hearing people have avoided calling an ambulance or visiting A&E because of communication barriers, and one in four have
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Year Ended 31st December 2025
Trustees’ Annual Report
delayed seeking help for new health concerns. We brought speakers from SignHealth (Accessible Information Standards) and 999BSL (emergency video relay service for BSL users) into Deaf Lives meetings to share information and advice. These insights were very well received by deaf community members at the event.
Deaf Unity arranged a session led by SignHealth on Accessible Information Standards (AIS). AIS is important for everyone to be aware of as it is a legal requirement for the NHS. This lists the five steps that staff must take if patients have different access needs, to ensure everyone has equal access to vital healthcare information. None of the participants (in total 40, across 2 sessions) had previously heard of AIS. Participants gathered their own information and were provided with template letters to amend their communication preferences and send to their healthcare providers.
Post-event feedback from guest-led sessions shows 100% of participants agreed or strongly agreed with the statements: “I learnt something new”, “I enjoyed the presentation” and “I feel less isolated after attending the session.” Hearing-led organisations attending Deaf Lives to provide information, including Hounslow Council, Citizens Advice and the Metropolitan Police told us that they gained valuable insights into barriers of which they were previously unaware. For example, they initially thought that sign language was universal and were surprised to learn that each country has its own sign language. Because Hounslow’s deaf community comes from a range of backgrounds, some do not use British Sign Language as their first language: a different sign language will be their first.
This year, we were grateful to receive support from J P Morgan Chase’s Force for Good programme, through which we benefited from the skills of their expert technical teams to develop our first e-learning module, a BSL Taster course that will formally launch as part of our upcoming website upgrade. More recently, a second module on Deaf Awareness has nearly been completed.
The year saw a fall in demand for formal training in both BSL and Deaf Awareness: we provided training for 45 Deaf Awareness participants and 50 BSL participants, face to face and online. 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.
The reduced activity in 2025 was due to several factors. An increase in the Guided Learning Hours stipulation by Signature (our accrediting body) brought the need to review course content and delivery and the new format has proved less attractive to learners. Recurring difficulties around integration of online marketing with our website reduced sign-ups at key
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Year Ended 31st December 2025
Trustees’ Annual Report
points in the year. We were also disappointed that our investment in a new, full-time post of Training and Services Manager, appointed early in the year with the express aim of building sales, proved unsuccessful: the contract was ended in December.
Training programmes can play an important part in building a culture of greater equity and understanding, and it was for this reason we attended the Emergency Services Show at Birmingham NEC in September 2025 (which had over 1000 attendees). Deaf Unity provided free taster workshops (BSL and Deaf Awareness) for 35 workers from the ambulance, police and fire services, providing simple guidance, practical communication techniques. A few key signs – “safe,” “help,” “wait,” “OK” – can calm fears, build trust, and convey vital information fast. The charity also provided guidance on accessing professional support including BSL interpreters to ensure that help is accessible to everyone, when needed. A wider showcase promoted the simple actions that can immediately reduce barriers for deaf people. The event was hugely successful in sparking interest and motivation. As a direct result of this activity, we have received a very generous donation from one individual who attended.
The charity’s fee-earning work also provides direct benefits for deaf people. For example, in September 2025, we helped Newbury Racecourse host its first ever Deaf Aware music race day, an inclusive event aimed at opening up the world of horse-racing and associated music concerts to deaf audiences. Deaf Unity’s on-site BSL interpreters welcomed over 80 people (30 deaf individuals joined by friends and family) to enjoy the day’s racing commentary and a live performance by BRIT-award winner – as well as a dedicated space at the racecourse, behind-the-scenes tours, a jockey meet and greet and a panel discussion.
Financial review
The charity's financial activity during the year ending 31 December 2025 and its financial position at the year end are set out in the attached accounts. Total income for the year was £148,356 (2024: £128,578), of which £51,888 was received through grants and donations and £96,468 was generated from charitable activities and service fees.
Expenditure totalled £160,904 (2024: £146,333). Staffing costs increased from £111,697 to £140,621 following the appointment of a full-time Training and Services Manager during the year. As noted elsewhere in this report, this appointment was ultimately unsuccessful and the role is being reviewed and restructured ahead of recruitment in 2026.
The charity recorded a net deficit for the year of £12,548 (2024: £17,755 deficit).
At 31 December 2025 the charity held net assets of £51,964 (2024: £64,512). Of these funds, £20,785 were restricted funds and £31,179 were unrestricted funds, including £18,000 designated by the trustees for future projects, staffing and operational
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Trustees’ Annual Report
requirements.
Despite the deficit incurred during the year, the trustees remain satisfied that the charity has sufficient reserves and cash resources to continue its activities and meet its commitments as they fall due.
We are grateful to the many funders who have supported our work during the year and would like to thank all grant-making bodies, donors and supporters whose contributions have enabled the charity to continue delivering its services.
Reserves policy and position
The trustees aim to hold free reserves of approximately £30,000 to ensure Deaf Unity can continue to operate in the short term in the event of unexpected delays in the receipt of income or unexpected expenditure.
At 31 December 2025, the charity held total unrestricted funds of £31,179, of which £18,000 had been designated by the trustees to support the development of new initiatives and projects in response to needs identified among the community. Excluding designated funds, the charity held free reserves of £13,179 at the year end.
The trustees recognise that free reserves are below the target level and will continue to monitor the charity’s financial position, fundraising pipeline and expenditure commitments during 2026.
Structure, Governance and Management
Deaf Unity is a Charitable Incorporated Organisation (CIO). The CIO’s 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.
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 , 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.
The Trustees have assessed the major risks to which the Charity is exposed, in particular
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Year Ended 31st December 2025
Trustees’ Annual Report
those related to its operations and finances, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.
Plans for future periods
The organisational development and Theory of Change work in 2025 helped us to refocus our aims and to ensure that we have impact in the areas we want and can measure it. Over the coming year we will further refine and embed systems and structures such as our newly formed Finance and Risk sub-committee. We also aim to recruit a suitably experienced Trustee to serve as Treasurer.
In 2026, we will take forward our work with and for deaf university students – developing a vital information resource for new undergraduates and gathering feedback before launching and disseminating a comprehensive student information pack. We will also finalise and promote our employability workshops, to benefit graduating students across a growing number of universities.
We will extend our existing work with university partners – for example, working with the University of Westminster to develop an in-house British Sign Language course (BSL Levels 1 & 2). The aim is that from September 2026, the University will deliver internal BSL modules for their students and staff. This will directly benefit the University’s deaf student community, who will feel more included in university life – while our ongoing support for the University around Deaf Awareness will continue to inform and improve the day-to-day experience of deaf students.
2025 saw us receive a number of employment support requests from deaf people as well as referrals from other charities and organisations, showing the need for this service. We informally supported 5 people with CV and job searches despite not having a role funded specifically for this. We wish to develop in this area so as to provide this vital support to a level that meets the highest aspirations. We see other organisations providing this type of service, however, most often this existing service provision does not result in the jobs that match deaf people’s dreams and ambitions.
In the coming year, we will prioritise updating our website, rebuilding our paid-for services and developing our E-learning offer to generate the valuable unrestricted income that will underpin our charitable work and allow our charity to be financially stable long-term.
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.
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Year Ended 31st December 2025
Trustees’ Annual Report
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:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles of the Charities SORP (FRS 102);
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make judgements and accounting estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
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
Name:
Date: 06/08/2026
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Deaf Unity
Year Ended 31st December 2025
Independent Examiner’s Report
I report to the trustees on my examination of the financial statements of Deaf Unity ('the charity') for the year ended 31 December 2025.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the financial statements do not accord with those records; or
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the financial statements 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.
Nigel Wyatt BSC FCA Date: 06/08/2026 Independent Examiner 125 Main Street Garforth Leeds LS25 1AF
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Year Ended 31st December 2025
Statement of Financial Activities
| Statement of Financial Activities | |||||
|---|---|---|---|---|---|
| 2025 | 2024 | ||||
| Unrestricted | Restricted | Total | Total | ||
| Funds | Funds | Funds | Funds | ||
| Note | £ | £ | £ | £ | |
| Income | |||||
| Donations and legacies | 9,388 | 42,500 | 51,888 | 26,998 | |
| Charitable activities | 96,468 | - | 96,468 | 101,580 | |
| Investment income | - | - | - | - | |
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| Total income | 2 | 105,856 | 42,500 | 148,356 | 128,578 |
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| Expenditure | |||||
| Expenditure on charitable activities | 3, 4 | 120,879 | 40,025 | 160,904 | 146,333 |
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| Total expenditure | 120,879 | 40,025 | 160,904 | 146,333 | |
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| Net income and net movement in funds | (15,023) | 2,475 | (12,548) | (17,755) | |
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| Net income and net movement in funds | |||||
| Total funds brought forward | 13 | 48,686 | 15,826 | 64,512 | 82,267 |
| Transfers | 13 | (2,484) | 2,484 | - | - |
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| Total funds carried forward | 13 | 31,179 | 20,785 | 51,964 | 64,512 |
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All income and expenditure derive from continuing activities.
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Statement of Financial Position
| Statement of Financial Position | |||
|---|---|---|---|
| 2025 | 2024 | ||
| Note | £ | £ | |
| Fixed assets | |||
| Tangible fixed assets | 10 | 40 | 81 |
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| 40 | 81 | ||
| Current assets | |||
| Debtors | 11 | 5,029 | 26,795 |
| Cash at bank and in hand | 77,157 | 80,294 | |
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| 82,186 | 107,089 | ||
| Creditors: amounts falling due within one year | 12 | 30,262 | 42,658 |
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| Net current assets | 51,924 | 64,431 | |
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| Total assets less current liabilities | 51,964 | 64,512 | |
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| Net assets | 14 | 51,964 | 64,512 |
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| Funds of the charity | |||
| Restricted funds | 20,785 | 15,826 | |
| Unrestricted funds | |||
| General fund | 13,179 | 30,686 | |
| Designated funds | 18,000 | 18,000 | |
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| Total charity funds | 13 | 51,964 | 64,512 |
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| Name of Trustee: | Stephen Norton | ||
| ─────────────────────────────────────────────────── | |||
| Signed on behalf of the Trustees: | |||
| ─────────────────────────────────────────────────── | |||
| Date of approval: | 06/08/2026 |
06/08/2026
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Notes to the Financial Statements
1 Accounting Policies
Basis of Preparation
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.
Assessment of Going Concern
Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.
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.
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Notes to the Financial Statements
Incoming Resources
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.
Resources expended
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 in 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.
Governance Costs
Include costs of the preparation and examination of statutory accounts, the costs of the trustees' meetings and cost of any legal advice to trustees on governance or constitutional matters.
Liability Recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
Operating Leases
Rental charges payable under operating leases are charged on a straight line basis over the terms of the lease.
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Notes to the Financial Statements
Taxation
The charity is exempt from tax on its charitable activities.
Tangible fixed assets
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 are 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
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.
Creditors 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.
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Notes to the Financial Statements
Critical accounting estimates and judgements
Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The Charity makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results.
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Notes to the Financial Statements
| **2 ** | Analysis of Income | |||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||
| Funds | Funds | Funds 2025 | ||
| £ | £ | £ | ||
| Donations and legacies | ||||
| Donations | 80 | 150 | 230 | |
| Gift aid | - | - | - | |
| Grants | 9,308 | 42,350 | 51,658 | |
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| 9,388 | 42,500 | 51,888 | ||
| Charitable activities | ||||
| British Sign Language (BSL) Course fees | 37,231 | - | 37,231 | |
| Training fees | 26 | - | 26 | |
| Interpreting fees | 58,181 | - | 58,181 | |
| Job adverts | 1,030 | - | 1,030 | |
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| 96,468 | - | 96,468 | ||
| Investment income | ||||
| Bank interest | - | - | - | |
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| - | - | - | ||
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| Total Income | 105,856 | 42,500 | 148,356 | |
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Notes to the Financial Statements
2 Analysis of Income (Continued)
| **2 ** | Analysis of Income(Continued) | |||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||
| Funds | Funds | Funds 2024 | ||
| £ | £ | £ | ||
| Donations and legacies | ||||
| Donations | 129 | 57 | 186 | |
| Gift aid | - | - | - | |
| Grants | 10,750 | 16,062 | 26,812 | |
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| 10,879 | 16,119 | 26,998 | ||
| Charitable activities | ||||
| British Sign Language (BSL) Course fees | 34,518 | - | 34,518 | |
| Training fees | 967 | - | 967 | |
| Interpreting fees | 62,445 | - | 62,445 | |
| Job adverts | 3,650 | - | 3,650 | |
────────── |
────────── |
────────── |
||
| 101,580 | - | 101,580 | ||
| Investment income | ||||
| Bank interest | - | - | - | |
────────── |
────────── |
────────── |
||
| - | - | - | ||
────────── |
────────── |
────────── |
||
| Total Income | 112,459 | 16,119 | 128,578 | |
────────── |
────────── |
────────── |
||
| **3 ** | Expenditure on charitable activities by fund type | |||
| Unrestricted Funds |
Restricted Funds |
Total Funds 2025 |
||
| £ | £ | £ | ||
| Development costs (educational training and information) | 73,813 | 38,257 | 112,070 | |
| Translation and interpretation costs | 35,461 | 960 | 36,421 | |
| Support costs | 11,605 | 808 | 12,413 | |
────────── |
────────── |
────────── |
||
| 120,879 | 40,025 | 160,904 | ||
────────── |
────────── |
────────── |
||
| Unrestricted Funds |
Restricted Funds |
Total Funds 2024 |
||
| £ | £ | £ | ||
| Development costs (educational training and information) | 70,407 | 19,899 | 90,306 | |
| Translation and interpretation costs | 32,499 | 3,125 | 35,624 | |
| Support costs | 13,282 | 7,121 | 20,403 | |
────────── |
────────── |
────────── |
||
116,188────────── |
30,145────────── |
146,333────────── |
18
Deaf Unity
Year Ended 31st December 2025
Notes to the Financial Statements
4 Expenditure on charitable activities by activity
| Activities | Grant | |||
|---|---|---|---|---|
| undertaken | funding of | Support | Total | |
| directly | activities | costs | Funds 2025 | |
| £ | £ | £ | £ | |
| Development costs (educational training and information) |
112,070 | - | - | 112,070 |
| Translation and interpretation costs | 36,421 | - | - | 36,421 |
| Support costs | - | - | 12,413 | 12,413 |
────────── |
────────── |
────────── |
────────── |
|
| 148,491 | - | 12,413 | 160,904 | |
────────── |
────────── |
────────── |
────────── |
|
| Activities | Grant | |||
| undertaken | funding of | Support | Total | |
| directly | activities | costs | Funds 2024 | |
| £ | £ | £ | £ | |
| Development costs (educational training and information) |
90,306 | 4,802 | - | 95,108 |
| Translation and interpretation costs | 35,624 | - | - | 35,624 |
| Support costs | - | - | 15,601 | 15,601 |
────────── |
────────── |
────────── |
────────── |
|
125,930────────── |
4,802────────── |
15,601────────── |
146,333────────── |
5 Analysis of direct costs
| Translation | |||
|---|---|---|---|
| and | |||
| Development | interpretatio | Total | |
| costs | n costs | Funds 2025 | |
| £ | £ | £ | |
| Freelance costs | 104,825 | 35,796 | 140,621 |
| Professional fees | - | 625 | 625 |
| Exam board certification | 6,911 | - | 6,911 |
| Rent (hire for events) | 334 | - | 334 |
────────── |
────────── |
────────── |
|
| 112,070 | 36,421 | 148,491 | |
────────── |
────────── |
────────── |
|
| Translation | |||
| and | |||
| Development | interpretatio | Total | |
| costs | n costs | Funds 2024 | |
| £ | £ | £ | |
| Freelance costs | 78,118 | 33,579 | 111,697 |
| Professional fees | - | 2,045 | 2,045 |
| Exam board certification | 9,285 | - | 9,285 |
| Rent (hire for events) | 2,903 | - | 2,903 |
────────── |
────────── |
────────── |
|
90,306────────── |
35,624────────── |
125,930────────── |
19
Deaf Unity
Year Ended 31st December 2025
Notes to the Financial Statements
6 Analysis of support costs
| Unrestricte d Funds |
Restricted Funds |
Total Funds 2025 |
Total Funds 2024 |
|
|---|---|---|---|---|
| £ | £ | £ | £ | |
| Audit and accountancy fees | 4,112 | - | 4,112 | 5,299 |
| Bad debts | 409 | - | 409 | - |
| Bank and Paypal fees | 59 | 12 | 71 | 112 |
| Consulting | - | - | - | - |
| Entertainment and gifts | - | - | - | - |
| Postage, freight and courier | 128 | - | 128 | 215 |
| General expenses | 531 | 56 | 587 | 1,572 |
| Insurance | - | - | - | 299 |
| Printing and stationery | - | - | - | 61 |
| Computer and software costs | 4,472 | - | 4,472 | 5,144 |
| Trustees' training | 25 | - | 25 | 455 |
| Subscriptions and memberships | 1,514 | - | 1,514 | 1,008 |
| Telephone and internet | 72 | - | 72 | 20 |
| Travel and subsistence | - | - | - | 480 |
| Advertising and marketing | 242 | 740 | 982 | 716 |
| Depreciation | 41 | - | 41 | 220 |
────────── |
────────── |
────────── |
────────── |
|
| 11,605 | 808 | 12,413 | 15,601 | |
────────── |
────────── |
────────── |
────────── |
|
| Independent examination fees | ||||
| Fees payable to the independent examiner for: | ||||
| 2025 | 2024 | |||
| £ | £ | |||
| Independent examination and preparation of the statements |
financial | 1,800 | 5,299 |
7 Independent examination fees
8 Key Management Personnel
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 £18,802 (2024: £23,093) for services provided to the charity.
9 Trustee remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2024 - £0).
During the year ended 31 December 2025, no Trustee expenses have been incurred (2024 - £0).
20
Deaf Unity
Year Ended 31st December 2025
Notes to the Financial Statements
| **10 ** | Tangible fixed assets | |||
|---|---|---|---|---|
| Office | Computer | |||
| equipment | equipment | Total | ||
| £ | £ | £ | ||
| Cost | ||||
| At 1 January 2025 | 163 | 721 | 884 | |
| Additions | - | - | - | |
────────── |
────────── |
────────── |
||
| 163 | 721 | 884 | ||
────────── |
────────── |
────────── |
||
| Depreciation | ||||
| At 1 January 2025 | 82 | 721 | 803 | |
| Charge for this year | 41 | - | 41 | |
────────── |
────────── |
────────── |
||
| 123 | 721 | 844 | ||
────────── |
────────── |
────────── |
||
| Carrying amount | ||||
| At 31 December 2025 | 40 | - | 40 | |
────────── |
────────── |
────────── |
||
| At 31 December 2024 | 81 | - | 81 | |
────────── |
────────── |
────────── |
||
| **11 ** | Debtors | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Trade debtors | 5,029 | 26,795 | ||
| Other debtors | - | - | ||
────────── |
────────── |
|||
5,029────────── |
26,795────────── |
21
Deaf Unity
Year Ended 31st December 2025
Notes to the Financial Statements
12 Creditors: amounts falling due within one year
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Accruals | 1,800 | 42,073 |
| Deferred income | 27,265 | 585 |
| Trade creditors | 1,197 | - |
────────── |
────────── |
|
| 30,262 | 42,658 | |
────────── |
────────── |
|
| Deferred income | ||
| 2025 | 2024 | |
| £ | £ | |
| Opening balance | 36,868 | - |
| Deferred | 27,265 | 36,868 |
| Released | (36,868) | - |
────────── |
────────── |
|
| Closing balance | 27,265────────── |
36,868────────── |
Deferred income represents course fees received in advance. Income is recognised in the Statement of Financial Activities when the related courses are delivered, ensuring that income is matched to the period in which the services are provided.
22
Deaf Unity
Year Ended 31st December 2025
Notes to the Financial Statements
13 Analysis of Charitable Funds
| 1 Jan 2025 | Income | Expenditure | Transfers 31 Dec 2025 | Transfers 31 Dec 2025 | |
|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | |
| Unrestricted Funds | |||||
| General funds | 30,686 | 105,856 | (120,879) | (2,484) | 13,179 |
────────── |
────────── |
────────── |
────────── |
────────── |
|
| 30,686 | 105,856 | (120,879) | (2,484) | 13,179 | |
| Designated | |||||
| Projects | 10,627 | - | - | - | 10,627 |
| Staffing | 6,063 | - | - | - | 6,063 |
| Operations | 1,310 | - | - | - | 1,310 |
────────── |
────────── |
────────── |
────────── |
────────── |
|
| 18,000 | - | - | - | 18,000 | |
────────── |
────────── |
────────── |
────────── |
────────── |
|
| Total Unrestricted | 48,686 | 105,856 | (120,879) | (2,484) | 31,179 |
────────── |
────────── |
────────── |
────────── |
────────── |
|
| Restricted Funds | |||||
| The Churchill Fellowship | 1,106 | - | (6) | 249 | 1,349 |
| London Catalyst | 1,000 | - | (1,001) | 1 | - |
| Deaf Lives | 3,175 | - | (5,409) | 2,234 | - |
| Healthy Deaf Minds | 2,728 | 150 | (6) | - | 2,872 |
| GLA (Building Strong Communities) | 693 | - | - | - | 693 |
| Trust for London | 7,124 | 10,000 | (12,365) | - | 4,759 |
| City Bridge Foundation | - | 20,000 | (19,614) | - | 386 |
| Deaf Students Info Packs | - | 5,750 | - | - | 5,750 |
| CABWI | - | 6,600 | (1,624) | - | 4,976 |
────────── |
────────── |
────────── |
────────── |
────────── |
|
| Total Restricted | 15,826 | 42,500 | (40,025) | 2,484 | 20,785 |
────────── |
────────── |
────────── |
────────── |
────────── |
|
────────── |
────────── |
────────── |
────────── |
────────── |
|
| Total Funds | 64,512────────── |
148,356────────── |
(160,904)────────── |
-────────── |
51,964────────── |
Fund Descriptions
Projects
Funds set aside to cover projects relating to consultations, online courses and the 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.
23
Deaf Unity
Year Ended 31st December 2025
Notes to the Financial Statements
The Churchill Fellowship
The Churchill Fellowship fund represents funding received for an employability project.
London Catalyst
A grant from 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.
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, there is insufficient interest from the deaf community, the remaining donated money can be used for purposes that closely match Healthy Deaf Minds' vision.
GLA (Building Strong Communities)
Funded by the Greater London Authority (GLA), this programme provides high-quality sign language teaching free of 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 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
This funding is for consultancy support (advising on governance, management, organisational structure and evaluation), staff time to fully engage with this process, and associated staff training to embed new systems and policies.
City Bridge Foundation
Core funding towards Deaf Unity’s work developing and providing support and services for our Deaf communities in London.
Deaf Students Info Packs
To produce a complementary information pack bridging the gap between school and university for deaf students. The pack will welcome first-year university students on arrival, providing advice and strategies around specific difficulties deaf students repeatedly report.
24
Deaf Unity
Year Ended 31st December 2025
Notes to the Financial Statements
CABWI
Deaf Employability Skills will work with deaf students approaching graduation/the transition from university into employment, equipping them through small group workshops with greater confidence and skills around demonstrating the softer skills that employers are seeking in the employment market.
14 Analysis of net assets between funds
| Unrestricted | Restricted | Total | |
|---|---|---|---|
| Funds | Funds | Funds 2025 | |
| £ | £ | £ | |
| Tangible Fixed Assets | 40 | - | 40 |
| Current Assets | 61,401 | 20,785 | 82,186 |
| Creditors less than 1 year | (30,262) | - | (30,262) |
────────── |
────────── |
────────── |
|
| 31,179 | 20,785 | 51,964 | |
────────── |
────────── |
────────── |
|
| Unrestricted | Restricted | Total | |
| Funds | Funds | Funds 2024 | |
| £ | £ | £ | |
| Tangible Fixed Assets | 81 | - | 81 |
| Current Assets | 91,263 | 15,826 | 107,089 |
| Creditors less than 1 year | (42,658) | - | (42,658) |
────────── |
────────── |
────────── |
|
48,686────────── |
15,826────────── |
64,512────────── |
15 Related party transactions
There were no related party transactions during the year. Trustees received no remuneration or other benefits from the charity during the period.
25