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2023-03-31-accounts

BOLTON DEAF SOCIETY

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR

THE YEAR ENDED MARCH 31 2023

Charity Number 1191838

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BOLTON DEAF SOCIETY ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31 2023

INDEX
Administrative information 3
Trustees’ and Directors’ annual report 4 – 18
Independent examiner’s report 19
Statement of financial activities 20
Balance sheet 21
Notes to the financial statements 22-29

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Bolton Deaf Society Annual Report, 2022/23 polishing

TRUSTEES Ms R Pickup Chair
Mr J Goucher** Treasurer
Ms J Barron Secretary
Mr R Bounds Vice Chair
Ms B Davies***
Mr S Lewis*
*Deaf, ** Hard of Hearing,
*** Child of Deaf Adult
KEY STAFF John Hesketh
Chief Executive Officer
REGISTERED OFFICE AND Bolton Deaf Society
PRINCIPAL PLACE OF BUSINESS Bark Street
Bolton BL1 2AX
INDEPENDENT EXAMINER Stacy Mason FCCA
ACCOUNTANTS HGA Accountants Ltd
t/aChittenden Horley–
Chartered Accountants
The Wesley Centre
Royce Road, Hulme
Manchester M15 5BP
BANKERS Royal Bank of Scotland PLC
46 – 48 Deansgate
Bolton BL1 1BH
INVESTMENT MANAGERS CCLA Fund Managers Ltd
Senator House
85 Queen Victoria Street
London EC4V 4ET
SOLICITORS Brabners LLP
Horton House
Exchange Flags
Exchange Street East
Liverpool L2 3YL

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Objectives and Activities

Charitable objects

The main purpose of Bolton Deaf Society remains much as it has for the last 153 years plus – to support, promote, empower and protect the interests of people who are D/deaf and hard-of-hearing and resident in Bolton and the surrounding areas, with a view to enhancing the quality of their lives; optimising their independence, health, equitable community participation/active citizenship, and life chances. We grow self-confidence, social and cultural awareness, skills for life and work, legal awareness, capacity for self-advocacy and efficacy, the motivation, networks and resilience needed to get on – negotiating obstacles and breaking barriers that would otherwise inhibit progress in a largely hearing world where Deaf understanding, reasonable adjustment and compliance with provisions of the Equality Act 2010, the Accessible Information Standards 2016 and the BSL Act 2023 are all too rare.

This year, however, recognising that Bolton is a diverse Borough comprising D/deaf and hard-of-hearing people of different age, faith, gender, race and sexual orientation, living in varying degrees of hardship with and without additional disabilities, our organisation has revised and updated its charitable objects – trustees, staff and valued colleagues from our Solicitors, Brabners, working together to embed the following commitments into a refreshed governing document that we expect the Charity Commission to formally agree soon. Bolton Deaf Society’s charitable objects are now as follows:

To promote social inclusion among Deaf, deafened and hard-of-hearing individuals who are socially excluded from society or parts of society, as a result of being Deaf, deafened or hard-of-hearing by (but without prejudice to the generality of the foregoing):

Providing education and information to support and enable D/deaf and hard-of-hearing individuals to learn, understand and use British Sign Language

Providing access to educational resources, including schooling, in British Sign Language; also communications support for those who use Sign Supported English or Lip Read

Providing Sign Language interpreters as and when may be required

Raising public awareness of the issues affecting Deaf, deafened and hard-of-hearing individuals, both generally and in relation to their social exclusion

Providing workshops, forums, advocacy and general support

Providing visits to Deaf, deafened and hard-of-hearing people in their homes

Providing such other services and assistance for Deaf, deafened and hard-of-hearing people as will protect, empower and promote their interest with a view to enhancing their quality of life

To advance education by (but without prejudice to the generality of the foregoing):

The provision of advocacy support services and skill-building for self-advocacy, life skills courses and communications support so as to enable access to education and training providers

The provision of British Sign Language and Lip-reading courses

The provision of professional development programmes in Deaf Awareness and Interpreter Awareness, Inclusive Employment and Basic British Sign Language for public sector professionals

The prevention or relief of poverty amongst Deaf, deafened and hard-of-hearing individuals by (but without prejudice to the generality of the foregoing):

Providing advice and guidance around and skill-building for employment and enterprise of Deaf, deafened and hard-ofhearing people

The advancement of health of Deaf, deafened and hard-of-hearing individuals by, but without prejudice to the generality of the foregoing:

The provision or arrangement of access to inclusive physical activity and sporting opportunities

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The provision of British Sign Language Interpreters so that Deaf, deafened and hard-of-hearing individuals may access health care in sign language

The promotion of religious harmony for the benefit of the public by, but without prejudice to the generality of the foregoing:

Providing a multifaith sacred space and multifaith religious services for Deaf, deafened and hard-of-hearing people as well as promoting knowledge and mutual understanding and respect of the beliefs and practices of different religious faiths

This updated set of objects better reflects the breadth of the organisation’s current work and needs-led, evidence-based plans for service development in the future in line with the findings on need and priority reflected in Forever Consulting’s What Deaf People Want report – commissioned jointly by Bolton Deaf Society, Walthew House (Stockport) and Manchester Deaf Centre late on 2021/22 – to inform and support re-set post-pandemic.

Activities

Through 2022/23, Bolton Deaf Society’s Trustees, staff and volunteers have worked hard to support D/deaf and hardof-hearing people from across the Borough of Bolton and surrounding areas. More specifically, we have:

Medical

Calling a GP and hospitals to ensure interpreters had been booked

Reminding organisations of their duty to book interpreters consistently under the 2010 Equality Act and the 2022 BSL Act

Appointment letter translations Booking medical appointments Locating flu/covid booster vaccinations Medical questionnaires Accessing 111 and 999BSL Seeking and locating new dental practices Medication deliveries

Medical appointments covering a variety of matters including but not limited to: Musculoskeletal complaints, blood tests, audiology, physio, mammograms, smear tests, bowel cancer, 999 emergencies, transfers, x ray

Employment

Job role translation CV update support

Financial matters (general)

Pensions Self-employment tax Energy bills advice Scams awareness Benefits updates and applications Accessing financial advice Funeral care plans Banking changes and queries Bus pass applications Changing service providers Council tax queries Tax rebates Debt recovery payment plan Refunds Winter fuel allowance

Benefits

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ESA: Employment Support Allowance PIP: Personal Independence Payment UC: Universal Credit DWP: Department for Work and Pensions enquiries ESA50: Capability for Work Questionnaires UC50: Universal Credit for Capability Questionnaire PIP review PIP appeal PIP extension Assistance around Universal Credit journals DLA: Disability Living Allowance Child maintenance Careers allowance advice Removing appointee from benefits Travel Driving lessons’ arrangement Passport renewal Railcard renewals and applications Booking driving tests Travel insurance Covid passport and travel documents Housing Removals Homelessness Faulty meter Council housing applications Repairs Grounds maintenance Meter reading Landlord responsibilities Rent increase/dispute Miscellaneous Researching insurance Notifying necessary organisations on change of address Name change Appointment booking Referrals into specialist services and support to access them i.e., Citizens Advice, Independent Living Service, Civil Legal Advice, Early Intervention Service Blue badge applications Supportive equipment information i.e., vibrating alarms, Bluetooth microphone devices Household service queries i.e., internet connection issues Support to access interpreting services IT upskilling Providing BSL access to information via social media Letter, e-mail and survey translations Two-way English/BSL interpreting phone calls Support to contact police Support to get quotes i.e., DJs for function, catering Deliveries Well-being, support to return home TV licence

Our team of 3 qualified and experienced Advocates (1 Deaf and a native BSL-user; 1 Deaf and bi-lingual – communicating through BSL and spoken English; and 1 hearing but qualified to Level 6 in BSL with more than 3 years’ experience in the specialist field of Deaf Advocacy) saw many clients more than once – and maintained contact with them through Facetime, What’s App video call, Zoom meetings, face-to-face consultations, plain English emails and text messages according to their preference. And, mindful that some articulated difficulty/fears for personal safety

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around getting into our Bark Street service base in the town centre (due to bus routes’ modification, train strikes’ increasing frequency, the rising cost of fuel and car parking, and as drug dealers and sex workers do their work/substance mis-users and homeless people in crisis frequent the part of town in which our organisation is based), foundations were set for the trial of two outreach bases in 2023/24 (in Horwich and Farnworth) giving us access points in the east, west and central parts of our Borough. Two-thirds of respondents to our What Deaf People Want survey made known that their preference is face-to-face service delivery. Some are without digital device access/broadband connectivity/ICT skills and confidence, and others struggle with 3D BSL communications over 2D platforms.

Through 20 posts on our social media channels providing accessible information around changes to the law likely to impact the D/deaf community; smart meters; self-care in hot weather; assistive equipment; BSL-interpreted theatre and festival productions; our healthy recreation and informal learning groups; cost-of-living benefits; building improvement works; job vacancies; accessible sport and physical activity programmes and so on, we reached almost 20,800 additional people – Deaf/deafened/hard-of-hearing people, and Deaf/hearing education, finance, health and social work colleagues working with them. Our reach and impact grew significantly in 2022/23.

ii. developed a new, locally-focused Employment and Enterprise Service

With assistance from the Bolton Fund Round 30, we were able to begin building an employment and enterprise support service for Deaf, deafened and hard of hearing people as the financial year 2022/23 ended – appointing 2 new Deaf members of staff: one an experienced Deaf support service lead with an impressive track record in employment-related information, advice and guidance; the other a Deaf entrepreneur who has been in business and advised other self-employed Deaf people for many years now: both highly proficient in BSL and well-connected across Greater Manchester. We expect their new, 26-week pilot to go live in early May 2023 and provide Deaf, deafened and hard of hearing people in Bolton with access to:

Evaluation weeks will be scheduled-in at mid-point and towards the pilot programme’s end for interviews around progress, individual goals, and learning’s impact.

In parallel with the client-focused work, our two new Employment and Enterprise Advisers will be working hard to grow Deaf and Interpreter Awareness among local employers; their basic BSL communications capacity; their understanding of how to modify recruitment, selection and equitable employee development/support arrangements; their appreciation of the skills, knowledge, life experiences and networks Deaf employees can add to workforces/customer service, and their clarity around how to apply for Access to Work funding that will help resource reasonable adjustment in their employment practice.

iii. prepare the way for a brand-new Sport and Physical Activity Programme focused on:

We expect this programme to go live proper and get up to full speed in Spring/Summer 2023, standing as our first response to consultees articulating ‘keeping fit and healthy’ as being their primary support need in the What Deaf People Want consultation.

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We established a register of qualified, experienced and NRCPD-registered BSL Interpreters and communication support professionals, and in late March 2023 went live with a bookings service for NHS Greater Manchester Integrated Care (Bolton) – albeit on an interim basis: RNID having given notice on discontinuation of their service provision and GMIC not yet having set their plan for the GM-wide procurement of an Interpreter bookings service. Bolton Deaf Society received some very positive early feedback on work with the Borough’s 49 GP Surgeries and Optometrists with which they have connection, and our hope – of course – is that we can sustain and develop this going forward, providing the service to public sector providers across the wider education, health, housing and social service spectrum for instance. Wherever we might be able to assist D/deaf and hard-of-hearing people or hearing service providers to overcome communication barriers and achieve more timely and satisfactory outcomes, we will be very pleased to of course. Our service focuses primarily on the Borough of Bolton, citizens resident and professionals active here, but where requests come from beyond Bolton boundaries, we will do our best to help there too looking ahead. The more we can grow this service the greater social good we can do, and the more bookings we can make the bigger the unrestricted revenues we can earn in contribution to still increasing core costs.

Representatives of these (mostly) independently constituted, Deaf-led groups have also received training this year in First Aid and Safeguarding, and in the new financial year knowledge and skills will be added to further through fully Deaf-inclusive courses on Governance, Book-keeping and financial reporting, Community Fundraising, Data Protection, Food Hygiene, Health & Safety and Mental Health First Aid. In additional reflection on our commitment to group capacity-building, Bolton Deaf Society staff will continue to offer help with preparing for committee meetings; maintaining internal and external communications; applying policies and procedures in practice; and planning pursuit of small grants to help cover their modest running costs.

The feedback we have received on Bolton Deaf Society’s development has been largely positive, but as we move forward we recognise that we will need to:

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On these lines, we have made some good, early progress with several projects in 2022/23:

One of the biggest projects we have undertaken this year is refurbishment of our upper floor – completing remedial and renewal works started some 2 years ago+ on the ground floor and roof etc. This has seen new, energy-efficient lighting installed, new and restored flooring, new/upgraded fire doors and emergency exit stairwell/lighting, new décor, additional storage spaces and computers, new electrical wiring, gas and fire safety improvements (such as fire lining in the Boiler Room), signage and security shutters enabled by our £30,000+ investment. Albert Hunt Trust, Bradshaw Gass Trust, Kirkby Foundation, Skelton Bounty and Screwfix have been among the contributors.

In more community-facing terms, we have succeeded in:

With Bolton company, Scruffy Monkey, we are working at the year-end to create a new website that better reflects the range of services, activities and facilities we offer on site at Bark Street and in community settings. It will contain a mix of pictures, written text and captioned BSL content; connect with our social media channels and the online content and communications of key partners, stakeholders and commissioners like Bolton Council, Bolton at Home, Closha Associates and Friends Against Scams/Trading Standards, Crystal Life Planning, Greater Manchester Integrated Care (NHS) and Oliver Cookson Foundation. It will do better justice to our here and now service provision, and make our online content more accessible. Our aim is to have the new site live by the end of May 2023, and then - from there - work with one of our regular service-users (also a professional artist) to create service access and journey maps to make each of the pathways we offer as clear as possible for Deaf website visitors whose first language is not written English and whose literacy levels will be low due in part to shortfalls in the education system, communications and study support.

With other GM charities sharing an interest in and responsibility towards the Deaf community, we have entered into an informal partnership as the Greater Manchester Deaf Alliance. On the one hand, this partnership will:

and, on the other hand, it will:

Improving every aspect of our service provision for the Deaf community is key and what we do in our organisation’s name responsive to need is and will remain our number one priority. However, we recognise now more than ever that the value of our work in-house will always be compromised unless we also do our utmost to change the wider landscape across which Deaf, deafened and hard-of-hearing people move and within the

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confines of our part-time capacity we are increasingly looking outwards and striving to make the most of our connections/maximise synergies and the power of partnership.

Powering continuing development requires wider-ranging income we know, and we have invested a significant amount of time in building networks, laying foundations, growing staff confidence and workflow management processes over the last year. This groundwork has enabled us to begin establishing new workstreams and diversifying our unrestricted income in the process. Our reputation and market penetration will take time to build, and only as our entrepreneurial activity with social impact in its mind’s eye grows will we see income growing significantly enough to relieve pressure on securing grant income to cover core operating costs in the fullest sense, but still the senior team at Bolton Deaf Society are proud of the progress we have made; the traction we have found and momentum we have built – for example, in 2022/23, we have:

In our business development pipeline as the financial year reached its end, moreover, were a number of additional prospects under discussion:

There was/is a danger, of course, of our part-time organisation overstretching ourselves – and enterprising activity distracting from core activity, service development and continuing improvement but we are alive to this and beginning to build relations with and sign-up skilled, trusted, freelance professionals to our bank of external, ad-hoc team members able to assist where jobs can be priced to allow for payment of their fees.

Aside from coverage of building cleaning, maintenance and repair costs; insurances; utility, telephone and broadband bills; equipment, materials and core staff salaries, we are very conscious of the need to carve-out additional resource soon on the organisation’s developmental journey for investment in website development and inclusive social media communications through additional pairs of hands; and training in evaluation, impact assessment (through visualminuting, beneficiary and stakeholder interviews; data-collection against re-set KPIs and cost benefit analyses to provide a balance of qualitative and quantitative perspectives) and continuous improvement planning with our senior staff team.

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All will help grow our visibility and add to our bank of case-making collateral when it comes to preparing and presenting grant applications, tenders for contracts and similar going forward. We also want to invest in building organisational capacity around corporate partnership-brokering and community fundraising – and, at the time of writing, are considering the commission of a landscape appraisal and opportunity piece covering both and assessing potential returns on investment over 6-8 months as the need of building core, unrestricted income streams grows.

As ever, Trustees, staff and volunteers acknowledged at the year-end that there was much still to do, but were affirmed, heartened and encouraged by progress in 2022/23; proud too of numerous achievements in year:

We learned a great deal through 2022/23 as well:

At the end of 2022/23, we are very pleased with the contribution Bolton Deaf Society has made to the Borough and of the progress it has made in organisational and needs-led development terms.

Public benefit

The Trustees of Bolton Deaf Society consistently have regard to Charity Commission guidance on public benefit in determining services and activities.

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Achievements and Performance

Governance

Following on from last year’s Skills Audit and Gap Analysis, the Board of Trustees moved in 2022/23 to engage a Deaf mental health professional bringing much lived experience to our organisation and expertise in a service area that Bolton Deaf Society is planning to move into in response to present and prospective service-users’ articulation of need. We also started groundworks to engage a Deaf recruitment professional with expertise in building employer capacity for Deaf inclusion and well-placed to inform and guide the development of our still very new Employment and Enterprise Service. Efforts to engage Health & Safety, Safeguarding and Marketing/PR professionals with knowledge of the Deaf community and able to strengthen our Board further are started – through all the Deaf networks we connect with.

With the sad loss of our Operations Manager in December 2022, progress was delayed in the development of our Service-Users’ Forum – but this will resume in 2023/24 and ensure that a diverse cross-section of service-users have a voice in strategic and operational management decisions going forward.

Looking ahead the Board are ready to embrace the challenges and opportunities presented by planned pursuit of Trusted Charity and Bolton Mark accreditation which will put the organisation’s continuing infrastructure development work to test as the Society exposes itself to external scrutiny around procedures and practice particular to Governance, Planning, Leadership/management, User-centred service, Managing people, Learning and development, Managing money, Managing resources, External communications, Working with others, Outcomes and impact reporting. Strengthening our governance, leadership and management organisations will benefit the organisation’s daily operation, but also help give prospective funders and commissioners reassurance in our sound management as they consider risk associated with potential investment. Alongside the Accessible Information and Advocacy Team’s intended pursuit of Matrix Information, Advice and Guidance accreditation and creation of their own Deaf Able employer recognition scheme, these kitemarks will – we hope – begin to help Bolton Deaf Society really stand-out on the Borough’s strategic landscape.

Strategic and operational management

This year, good successes were achieved in:

Our Board of Trustees end the year feeling positive: encouraged by good trajectories in relation to Deaf community involvement with organisational and service development; service-user numbers; business development and financial diversification activity; and partnership prospecting. They are hopeful that financial stability can be sustained and prosperity grown as socially impactful enterprise development finds traction and builds momentum, as grant successes are secured and community fundraising potential is subject to market research post-pandemic and mid cost-of-living crisis. Their passion and our collective belief in and commitment to striving for an even brighter Bolton Deaf Society future remains undimmed. In fact, it is the strongest most now involved with the organisation can remember.

Funding

Grants have been secured in 2022/23 from a number of different sources:

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Towards remedial building works, refurbishment and equipment

Towards salary uplift

Towards increased utility bills and running costs

Towards courses for public benefit

Towards scams awareness, self-education and self-help

To help sustain and enrich our Accessible Information and Advocacy Service

To fund Hate Crime Awareness work

To enable Employment and Enterprise service establishment

To enable Sports and Physical Activity service establishment

Towards Health system improvement work

Towards Deaf social events and activity

All grants are listed in note 2 and 3 of the Accounts.

The support of these funders and all listed in the annual accounts here was hugely appreciated, and as in previous years emails and letters of thanks, update reports and/or invitations to visit, see and understand more of the difference they have enabled were issued.

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Returns on investments this year were up by more than …% on last year, and though the monetary return of £.,… was quite modest still, this increase in return was a positive reflection on investments being managed well, largely by CCLA.

Looking ahead, potential causes of financial difficulty are very much in focus: staffing, utility and consumable, maintenance and repair costs continuing to rise; the end of much of Bolton Deaf Society’s core funding from Garfield Weston Foundation and the National Lottery Community Fund; increasing competition across the grant funding landscape; and dwindling/ever-tighter training/organisational development budgets among the potential public and private sector clients we will target with training courses, BSL video-making, website and customer service development options. Mitigating these risks will be among the foremost priorities between the Board of Trustees CEO at Bolton Deaf Society through 2022/23.

Capital works

The Deaf Centre on Bark Street remains Bolton Deaf Society’s largest asset in financial and practical terms. Without it, service delivery would be that much more difficult and it’s with great pleasure and pride that we can report here on a substantive programme of external remedial works, ground and first floor refurbishments having been completed in 2022/23. Some first-floor windows require replacement and flooring in the foyer would look better if modernised, but as unrestricted funds allow in 2023/24, these jobs will be tackled and once they are complete should mean that the building is good for safe and efficient operation for several years to come.

Financial review

Overview

2022/23 was a year in which organisational and service development began to find real traction after a period of intensive building work, fundraising to stabilise finances, the Coronavirus pandemic and repeated lock downs, and consultation to ensure our organisation’s rooted understanding prior to planning for the future. Income fell back a little as emergency Covid funding fell away and the need of capital grants for building works reduced, dropping from £112,000 in the 15 months to 31[st] March 2022 to £30,000 in the year ending 31[st] March 2023. Work on preparing the way to market Deafinclusion/legal compliance services harder is started; positioning for tenders and bespoke commissions remains a priority; and exploration of to what degree community fundraising activities might generate returns on their cost in times when more are hard-pressed than not is planned in outline, but absolutely clear in the short to medium-term is that grant funding will remain a crucial part of Bolton Deaf Society’s mix and to this end, the CEO was planning experimentation with different work patterns at the financial year end in order to try and create more quiet time for bidding that will enable needs-led development plans to come to fruition in their fullness and to the greatest possible effect in social impact terms.

Details of the grants secured in 2022/23 are given in notes 2 and 3 to the accounts and expenditure against funds and balances carried forward are shown in note 15.

Principal funding sources

In 2022/23, Bolton Deaf Society was funded principally through charitable grants:

Charitable and other grants 97%
Donations and legacies 0.5%
Investment and other income 2.5%

Investment policy

The Trustees remain cautious around the charity’s investments and lower yield for greater security remains a compromise with which the Board are content at the end of 2022/23, particularly with so much uncertainty in the economy of the moment and the wider world.

Reserves policy

It is the policy of trustees to hold not more than 6 months’ running costs in free reserves (unrestricted funds not invested in fixed assets or otherwise designated). Free reserves at March 2023 are £124,831 against an agreed budget of £218,677 for 2023/24, which equates to c.7 months’ operational running costs. It is our expectation that now remedial and refurbishment building works are complete, Bolton Deaf Society’s reserves can begin to build again particularly as our socially impactful enterprise/financial diversification plans find traction, build momentum and grow unrestricted incomes.

Going concern

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The Trustees believe that the charity is on a positive trajectory still, and they have no concerns to report here on the organisation’s viability going forward.

Future plans

Bolton Deaf Society is pleased with progress made this year in developing new, needs-led services and growing its network across the Borough’s public, private and third sectors. Looking ahead to 2023/24, the priority will – of course – be consolidation, quality assurance and securing funds to enable continuation with our advocacy, employment/enterprise, sport and physical activity services. However, the independent post-pandemic needs assessment on which Forever Consulting reported in Summer 2022 also revealed two additional priorities that our organisation will turn its attention to in 2023/24:

(For Deaf 6-11 year olds, we recognise that there is good extra-curricular and school holiday provision already.)

Continuing to reduce reliance on fixed-term grant funding will be a big priority for Bolton Deaf Society in 2023/24 as well – through:

Whether this business development work is channelled wholly through our CIO or a parallel legal entity will be another consideration for the new financial year.

There remains much to do, but lots to look forward to.

Structure, Governance and Management

Governing Document

Bolton Deaf Society is a Charitable Incorporated Organisation (CIO), registered charity number 1191838, and is governed by its foundation constitution dated October 15 2020, as amended December 20 2021. The assets, liabilities and operations of the previous unincorporated charity (registered number 215340) were transferred to this CIO on 15[th] October 2020.

Appointment of trustees

Following a comprehensive recruitment process, Trustees are appointed by the Board of Trustees at their meeting and serve for a period of three years before being subject to re-election.

Trustee induction and training

Trustees receive a full induction and training appropriate to their portfolio of responsibilities, general training in good governance and peer support. Already with 2023/24 in mind, it has been agreed that the Board will begin working to a training calendar and business timetable.

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Organisation

The charity must have no more than eight and no fewer than three trustees. The charity’s governing document does not specify how often trustees should meet but in practice however meetings are held bi-monthly. The day-to-day management of the charity was delegated to the CEO for this period.

Co-operation with other organisations

Bolton Deaf Society goes on building its connections with public, private and third sector service providers across the Borough. Through 2022/23, we have established a number of value-adding working relationships.

Accessible Information and Advocacy

We have connected with Independent Living Services at Bolton Council and now converse on a regular basis around Deaf-inclusive assessments/action planning, travel pass applications and more. Our Advocates have received referrals from Age UK Bolton; also from Bolton Advice Centre, Bolton at Home, DWP/Job Centre Plus, Citizens Advice Bury and Bolton, Communic8te Bury – latterly the Hearing Hub, the GP Federation and the Royal Bolton Hospital among others. Health services are increasingly aware of the close link between economic wellbeing and mental health. Nationally, they have supported work with Trading Standards’ Friends Against Scams team to grow Deaf awareness of scams and capacity for self-protection, also with Closha Associates and the Office for Product Safety and Standards in central Government to grow the accessibility of their public safety information for BSL-users.

Employment and Enterprise

Our new Employment and Enterprise Advisers have worked with the Digital Employment and Skills Team at Bolton Council to make Job Fairs Deaf-inclusive and begin making modest adjustments to their ICT literacy courses; also with UCAN teams at Bolton at Home to facilitate cross-referral. Bolton College and the University of Bolton are beginning to refer in, and promising relationships have been set with a number of employers wanting to grow their accessibility to Deaf job applicants – not least Bolton Council’s HR team. Half a dozen or so Deaf entrepreneurs have been linked into our services.

Sports and Physical Activity

As the financial year came to an end our new Projects Lead connected with Sports & Leisure Centres across the Borough, including The Colony, Bolton Arena, Bolton One, Farnworth, Horwich, Leverhulme Park and Westhoughton to begin mapping a Deaf inclusion training programme for staff in order that they can make their gyms and classes accessible to Deaf, deafened and hard-of-hearing people across the Borough – made all the more vulnerable by the health inequalities with which they live. Dialogue continued with the Active Lives team at Bolton Council as well, further to works on optimising the Deaf accessibility of their new website and in view of aspirations to build community sports clubs’ readiness to welcome Deaf participants on an equitable basis, growing and diversifying participation in sport and physical activity with health improvement very much the object.

More widely this year, we have been fortunate to work with:

Anglican Diocese of Manchester who delivered services of Holy Communion in BSL Bolton College whose students we have accommodated on work placement

Bolton Council of Mosques who have helped guide the development of our Deaf South Asian Women’s Group Bolton Council’s Licensing Team who have helped arrange refresher training for our Sports and Social Club leads – operators of our Bar

Bolton Council’s One Stop Shop on Deaf Awareness and Basic BSL training courses for staff

Bolton Food & Drink, Pride, Film and Winter Festival producers to begin making Deaf inclusion provision and planning for the future

Bolton Little Theatre to publicise their BSL-interpreted performances

Bolton Together, Thomasson Memorial School, DICE and Hear 4 You in beginning to craft our children and young people’s service plans

Bolton Wanderers in the Community to start exploring how Bolton Deaf Society might make match days and community works more accessible to Deaf people

Crystal Life Planning who very kindly provide accessible advice on estates, trusts, wills, funeral planning and more – also gifting Bolton Deaf Society a monetary contribution each month

Greater Manchester Police (Victim Support) to grow Deaf hate crime awareness

Greater Manchester Fire & Rescue Service who delivered fire safety training to our Deaf group leads Octagon Theatre for whom we have created captioned BSL videos promoting their BSL-interpreted shows

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Oliver Cookson First Aid to help them on their way to making all of their courses fully Deaf-inclusive Pheniks Division who provided staff and volunteers with First Aid training Sushma Snacks who catered for a number of events

The Coffee House with whom we have started to explore age-appropriate story time possibilities for Deaf adults … and many besides

Trustees and senior staff would like to put on record our thanks for their travelling at least part of our 2022/23 journey with us to help establish Bolton as a Deaf-aware and inclusive Borough. All here are greatly encouraged by the open minds, willing and supportive hearts we have encountered and believe that the links referenced here hold huge potential looking forward.

Strategic and operational management

The day-to-day running of the charity was devolved to the new Chief Executive, John Hesketh, and in assessing Deaf community needs afresh post-pandemic he set about responding through the acquisition of project funding and planning for the longer-term. He also progressed assessments around the need of developing new and more comprehensive policies and particular to staff recruitment, support, training, performance management, leave, wellbeing, retention and more as the team grew from 5 to 9 with other appointments in prospect – appraising a number of third-party HR support service providers. From a governance point of view, skill gaps and training needs analyses were undertaken with Trustees, so too participatory organisational assessments against the Charity Governance Code and these will form the bases of plans for pursuit of Trusted Charity Mark and Bolton Mark accreditation in positioning for pursuit of contracts and larger grants, and readying the organisation for growth with a really strong infrastructure to support this. Work around identifying prospective Trustees with expertise in Safeguarding, Deaf-inclusive marketing and communications started.

In operational terms, Bolton Deaf Society sadly lost our skilled and passionate Operations Manager, but engaged a new Business Administrator, Buildings Lead, 2 new Employment & Enterprise Advisers, and 2 freelance BSL-proficient Personal Trainers – all Deaf, all bringing invaluable life experience and skills to their roles. We, nevertheless, retained 2 volunteers to help with visitor welcome and office operations – and had 2 expressions of interest in supporting our fledgling employment service. Procedure around volunteer engagement, induction, supervision, training, expenses, and recognition was added to our developmental work programme before the financial year end – and Volunteer Involvement and Value Audit methodology was recognised as a potential means for next year of assessing the returns achieved on increased investment in volunteers.

Trustees’ responsibilities in relation to the financial statements

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

Charity law 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 charitable Charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable Charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that 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. 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.

17

APPROVAL

Approved by the Board of Trustees and signed on its behalf by:

Ms Rebecca Pickup, Chair of the Board Bolton Deaf Society Date: 26th October 2023

18

INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF BOLTON DEAF SOCIETY FOR THE PERIOD ENDED MARCH 31 2023

I report to the charity trustees on my examination of the accounts of the charity for the PERIOD ended March 31 2023 which are set out on pages 20 to 30.

Responsibilities and basis of report

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 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

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK (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 now been withdrawn.

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

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:

  1. accounting records were not kept in respect of the charity as required by section 130 of the 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.

Stacy Mason FCCA

Stacy Mason FCCA

HGA Accountants and Financial Consultants Ltd

t/a Chittenden Horley - Chartered Accountants

The Wesley Centre Royce Road, Hulme Manchester M15 5BP Date: 31/10/2023

19

BOLTON DEAF SOCIETY STATEMENT OF FINANCIAL ACTIVITIES (including the income and expenditure account) FOR THE YEAR ENDED MARCH 31 2023

Notes
INCOME
Donations
2
Charitable activities
3
Other trading activities
4
Investment income
5
TOTAL INCOME
EXPENDITURE
Costs of raising funds
6
Charitable activities
7
TOTAL EXPENDITURE
Net gains/(losses) on investments
12
NET INCOME/(EXPENDITURE)
BEFORE TRANSFERS
Transfers between funds
NET MOVEMENT IN FUNDS
TOTAL FUNDS BROUGHT FORWARD
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
Funds
£
2,280
-
10,018
4,896		 Restricted
Funds
£
29,790
150,518
-
-		 Total
Total
2023
15th October
2020-31st
March 2022
£
£
32,070
162,097
150,518
132,866
10,018
705
4,896
3,141
17,194 180,308 197,502
298,809
4
44,687		 -
137,676		 4
9,744
182,363
257,198
44,691
(13,537)		 137,676
-		 182,367
266,942
(13,537)
9,965
(41,034)
-		 42,632
-		 1,598
41,832
-
-
(41,034)
288,783		 42,632
51,704		 1,598
41,832
340,487
298,655
247,749 94,336 342,085
340,487

20

BOLTON DEAF SOCIETY
BALANCE SHEET
AS AT MARCH 31 2023
Notes
2023
£
FIXED ASSETS
Tangible Assets
11
Investments
12
CURRENT ASSETS
Debtors
13
5,375
Cash at Bank and in Hand
152,654
158,029
CREDITORS
Amounts falling due in one year
14
14,535
NET CURRENT ASSETS
NET ASSETS
FUNDS
Unrestricted
15
Restricted
15
TOTAL FUNDS
The notes on pages 22 to 29 form part of these financial statements.
Approved by the Trustees and authorised for issue on 26th October 2023
And signed on their behalf by:
Ms Rebecca Pickup, Chair of the Board		 2023
£
5,375
152,654		 2023
2022
2022
£
£
£
122,918
124,327
75,673
89,210
198,591
213,537
4,801
130,848
135,649
8,699
143,494
126,950
342,085
340,487
247,749
288,783
94,336
51,704
342,085
340,487
158,029
14,535

21

BOLTON DEAF SOCIETY NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED MARCH 31 2023

1 ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared: under the historic cost convention, as modified by the revaluation of investments (as set out below) through the statement of financial activities; in accordance with the Statement of Recommended Practice – Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) effective January 1 2019 (second edition – October 2019); and the Charities Act 2011 and UK Generally Accepted Practice.

The accounts (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 Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The charity constitutes a public benefit entity as defined by FRS102.

The financial statements are prepared in £ sterling, the functional currency of the charity.

Merger accounting

The charity was established to take over the assets, liabilities and operations of the unincorporated charity of the same name (number 215340) with identical trustee bodies. The transfer was completed on April 1 2021. The accounts have therefore been prepared on the merger basis and the comparative figures are those of the predecessor charity.

Estimates and judgements

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Income recognition

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. The following applies to particular types of income:

Grants , whether of a capital or revenue nature, are recognised when the charity has entitlement to the funds, any performance conditions have been met and it is probable that the income will be received.

Donations from individuals and other bodies (not being of the nature of a grant) are recognised when receivable.

Earned income is measured at the fair value of the consideration received or receivable for services and goods supplied, net of discounts and VAT.

Deferred income

Income is only deferred and included in creditors when:

Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Costs of raising funds - including those associated with fundraising activities and managing investments Charitable activities - costs of undertaking the work of the charity.

The charity is not registered for VAT and cannot recover any input tax charged. Costs are stated inclusive of VAT were charged.

Allocation of support costs

Support costs are those functions which assist the work of the charity either by supporting the delivery of charitable activities or by supporting the generation of funds. They include back office functions, staff costs, management support, insurance and professional fees. The basis of allocations is set out in note 8.

22

BOLTON DEAF SOCIETY NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED MARCH 31 2023

1 ACCOUNTING POLICIES (continued)

Pension contributions

The charity operates a defined contribution pension scheme for its employees, agreeing the contribution rates with each individual. The contributions are paid to a third party who invests the contributions in a money purchase plan. Contributions are charged to the SoFA as they become payable.

Tangible fixed assets and depreciation

Individual fixed assets costing more than £1,000 are capitalised at cost and are depreciated over their estimated useful lives on a straight line basis as set out below.

The leasehold land and buildings are held on leases dating from the 19[th] century which are exceptional in that they are for 5,000 and 4,900 years. The Trustees have taken the view that the that given the length of the leases the cost effectively represents the value of the land on which the buildings sit. As land does not itself depreciate, and given the unexpired term of the lease, it is currently equivalent to holding a freehold title, and therefore no depreciation should be charged.

Depreciation rates for other assets are as follows:

Fixtures and fittings 25% reducing balance Computer equipment 25% reducing balance

Investments, gains and losses

Fixed assets investments are a form of basic financial instrument and are initially recorded at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing quoted market price. The SoFA includes the net gains and losses arising on revaluation and on disposals throughout the PERIOD.

Gains and losses on are taken to the Statement of Financial Activities as they arise. Realised gains and losses are calculated as the difference between sale proceeds (net of transaction costs) and the opening carrying value or cost, if acquired during the PERIOD. Unrealised gains and losses are calculated on the difference between opening and closing fair values.

Debtors

Trade and other debtors are recognised at the settlement amount due and prepayments are valued at the amount prepaid.

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.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount.

Financial instruments

The charity has only basic financial instruments which are initially recorded at cost, and with the exception of investments (as set out above) subsequently measured at their settlement value.

Statement of cashflows

Advantage is taken of the exemptions in the SoRP not to present a statement of cashflows.

23

BOLTON DEAF SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31 2023

Unrestricted
2 DONATIONS & LEGACIES
£
Revenue grants - covid support
Bolton CVS
Bolton Council
-
Barnes Cotton Districts Trust
-
Forever Manchester
-
Francis Wenham Foundation
-
HMRC - CJRS
-
Truemark Trust
-
UKH Foundation
-
-
Other revenue grants
Access to work
-
Bradshaw Gass Trust
1,200
Eric Wright Charitable Trust
-
The Arnold Clarke Comm. Fund
-
The Foyle Foundation
-
The Marsh Christian Trust
-
W O Street Charitable Foundation
-
1,200
Grants - Refurbishment & furniture
Beatrice Laing Charitable Trust
-
Bernard Sunley Foundation
Bradshaw Gass Trust
-
Bruce Wake Charitable Trust
-
Clear Futures
-
Dow. Countess Eleanor Peel Trust
-
Duchy of Lancaster Benevolent
-
DWF Charitable Foundation
-
Kirby Foundation
-
Liverpool & Skelton Charity
-
Manchester Guardian
-
Screwfix Foundation
-
Skipton Building Soc. Charitable Foun
-
The Albert Hunt Trust
-
The Clothworkers Foundation
-
The National Lottery
-
-
Donations & legacies
Donations - building work
-
Donations - General
1,080
Legacies
-
1,080
2,280		 Unrestricted 2023
Restricted		 Total 15th October 2020-31st March 2022
Unrestricted
Restricted
Total		 15th October 2020-31st March 2022
Unrestricted
Restricted
Total
£
-
-
-
-
-
-
-		 £
-
-
-
-
-
-
-
-		 £
-
-
-
-
-
-
-
-		 £
-
22,304
-
-
-
291
-
-		 £
£
-
-
-
22,304
-
-
-
-
-
-
-
291
-
-
-
-
- - - 22,595 -
22,595
-
1,200
-
-
-
-
-		 -
-
-
-
-
-
-		 -
1,200
-
-
-
-
-		 -
2,385
5,000
1,000
5,000
400
5,000		 3,907
3,907
-
2,385
-
5,000
-
1,000
-
5,000
-
400
-
5,000
1,200 - 1,200 18,785 3,907
22,692
-
-
5,000
-
500
-
-
-
14,610
1,680
1,000
5,000
-
2,000
-
-		 -
-
5,000
-
500
-
-
-
14,610
1,680
1,000
5,000
-
2,000
-
-		 -
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 2,500
2,500
5,000
5,000
3,500
3,500
2,000
2,000
10,000
10,000
2,000
2,000
2,000
2,000
-
-
1,000
1,000
-
-
-
-
2,250
2,250
-
-
35,000
35,000
46,952
46,952
- 29,790 29,790 - 112,202
112,202
-
1,080
-		 -
-
-		 -
1,080
-		 -
4,608
-		 -
-
-
4,608
-
-
1,080 - 1,080 4,608 -
4,608
2,280 29,790 32,070 45,988 116,109
162,097

24

BOLTON DEAF SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31 2023

Unrestricted
£
4 INCOME FROM OTHER TRADING ACTIVITIES
Courses Provided by BDS
2,080
Room hire
2,085
Other income
5,853
Total
10,018
5 INVESTMENT INCOME
Income from listed investments
4,896
Bank interest
4,896
6 COSTS OF RAISING FUNDS
Direct staff costs
-
Other fundraising costs
4
Support costs
-
4
7 CHARITABLE EXPENDITURE
Salary costs
67,248
Freelance costs
-
Interpreters
3,404
Other direct costs
2,041
Premises
85,205
Volunteer expenses
23
Depreciation
2,996
Support and governance costs
21,446
Allocated to restricted funds
(137,676)
44,687
8 SUPPORT & GOVERNANCE COSTS
Support costs
Staff costs
-
Management support
Insurance
-
Office costs & other costs
-
-
Governance costs
Professional fees
-
Office costs & other costs
-
-
Total support costs
-		 Unrestricted 2023
Restricted		 Total 15th October 2020-31st March 2022
Unrestricted
Restricted
Total		 15th October 2020-31st March 2022
Unrestricted
Restricted
Total
£
-
-		 £
2,080
2,085
5,853		 £
-
705
-		 £
£
-
-
-
705
-
-
10,018 - 10,018 705 -
705
4,896 -
-		 4,896
-		 3,141
-		 -
3,141
-
-
4,896 - 4,896 3,141 -
3,141
-
4
-		 -
-		 -
4
-		 -
8,744
1,000		 -
-
-
8,744
-
1,000
4 - 4 9,744 -
9,744
67,248
-
3,404
2,041
85,205
23
2,996
21,446
(137,676)		 -
-
-
-
-
-
-
137,676		 67,248
-
3,404
2,041
85,205
23
2,996
21,446
-		 38,927
2,310
1,810
1,298
159,784
563
1,093
51,413
(261,606)		 -
38,927
-
2,310
-
1,810
-
1,298
-
159,784
-
563
-
1,093
-
51,413
261,606
-
44,687 137,676 182,363 (4,408) 261,606
257,198
-
-
3,959
11,199		 -
-
3,959
11,199		 -
1,000
-
-		 -
-
24,105
25,105
5,022
5,022
7,681
7,681
- 15,158 15,158 1,000 36,808
37,808
-
-		 6,288
-		 6,288 - 14,605
14,605
-
-
- 6,288 6,288 - 14,605
14,605
- 21,446 21,446 1,000 51,413
52,413

Costs that can be wholly attributed to either support or governance are allocated directly to those functions, and other costs are allocated either on the basis of the estimation of time spent (freelance staff) or consumption of resources (office costs).

Support and governance costs are then allocated between costs of raising funds and charitable activities on the basis of the estimation of the use of resources, using a standard percentage method.

25

BOLTON DEAF SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31 2023

9 NET INCOMING RESOURCES AFTER TRANSFERS
This is stated after charging/(crediting):
Accountant/Independent examiner's fees (inc VAT)
Report
Accountancy (including charges for prior year)
Depreciation charged on fixed assets
Directors' remuneration & trustees' expenses
10 STAFF COSTS
a Staff costs
Salaries and wages
Social security costs
Pension costs		 2023
£
1,000
3,947
2,997
-
65,928
-
1,875
67,804		 15th
October
2020-31st
March 2022
£
1,190
1,730
1,093
-
38,927
-
-
38,927

No employee earned more than £60,000 in either year.

b Key management personnel

The key management personnel comprise the trustees. Chief executive and consultancy services have been provided by another charity which has charged for its member of staff's time. The trustees do not receive any remuneration for their services.

The average number of employees during the year was:
Charitable		 2023
2022
Average
Average
number
number
6
2
6
2

26

BOLTON DEAF SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31 2023

11 TANGIBLE FIXED ASSETS

11 TANGIBLE FIXED ASSETS
Long leasehold
land &
Fixtures &
buildings
fittings
Cost
£
£
As at April 1 2022
120,000
7,105
Additions/(Disposals)
-
-
As at March 31 2023
120,000
7,105
Depreciation
As at April 1 2021
-
3,724
Charge for the year
-
1,777
As at March 31 2022
-
5,501
Net Book Value
As at March 31 2023
120,000
1,604
As at March 31 2022
120,000
3,381
12 INVESTMENTS
2023
£
Market value brought forward
89,210
Additions at cost
-
Net gains/(losses)
(13,537)
Market value carried forward
75,673
Investments are represented by:
COIF Charity Funds
75,673
75,673
13 DEBTORS
Debtors Receivable
5,375
Prepayments & other debtors
-
5,375
14 CREDITORS falling due within one year
Social security and other taxes
220
Accruals
14,313
Rounding
2
14,535		 11 TANGIBLE FIXED ASSETS
Long leasehold
land &
Fixtures &
buildings
fittings
Cost
£
£
As at April 1 2022
120,000
7,105
Additions/(Disposals)
-
-
As at March 31 2023
120,000
7,105
Depreciation
As at April 1 2021
-
3,724
Charge for the year
-
1,777
As at March 31 2022
-
5,501
Net Book Value
As at March 31 2023
120,000
1,604
As at March 31 2022
120,000
3,381
12 INVESTMENTS
2023
£
Market value brought forward
89,210
Additions at cost
-
Net gains/(losses)
(13,537)
Market value carried forward
75,673
Investments are represented by:
COIF Charity Funds
75,673
75,673
13 DEBTORS
Debtors Receivable
5,375
Prepayments & other debtors
-
5,375
14 CREDITORS falling due within one year
Social security and other taxes
220
Accruals
14,313
Rounding
2
14,535		 11 TANGIBLE FIXED ASSETS
Long leasehold
land &
Fixtures &
buildings
fittings
Cost
£
£
As at April 1 2022
120,000
7,105
Additions/(Disposals)
-
-
As at March 31 2023
120,000
7,105
Depreciation
As at April 1 2021
-
3,724
Charge for the year
-
1,777
As at March 31 2022
-
5,501
Net Book Value
As at March 31 2023
120,000
1,604
As at March 31 2022
120,000
3,381
12 INVESTMENTS
2023
£
Market value brought forward
89,210
Additions at cost
-
Net gains/(losses)
(13,537)
Market value carried forward
75,673
Investments are represented by:
COIF Charity Funds
75,673
75,673
13 DEBTORS
Debtors Receivable
5,375
Prepayments & other debtors
-
5,375
14 CREDITORS falling due within one year
Social security and other taxes
220
Accruals
14,313
Rounding
2
14,535		 Computer
equipment
Total
£
£
4,351
131,456
1,587
1,587
120,000 7,105 5,938
133,043
-
-		 3,724
1,777		 3,405
7,129
1,220
2,997
- 5,501 4,625
10,126
120,000 1,604 1,313
122,917
120,000 3,381 946
124,327
2023
£
89,210
-
(13,537)		 2022
£
29,245
50,000
9,965
89,210
89,210
89,210
-
4,801
4,801
976
7,723
8,699
75,673
75,673
75,673
5,375
-
5,375
220
14,313
2
14,535

27

BOLTON DEAF SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31 2023

15 STATEMENT OF FUNDS
Unrestricted Funds:
General fund
Restricted Funds:
Access to work
Refurbishment and furniture:
Loops
Other funding
Big Lottery Community Fund
Accessible Information Service
Health and Wellbeing
Other grants
Total Funds		 Balance
01/04/2022
£
288,783		 Income
£
17,194		 Expenditure
£
(44,691)		 Gains &
Losses
£
(13,537)		 Balance
Transfers
31/03/2023
£
-
247,749
288,783 17,194 (44,691) (13,537) -
247,749
-
698
-
14,220
27,416
1,166
8,204		 -
-
29,790
88,372
26,016
25,880
10,250		 -
(698)
(29,290)
(63,763)
(36,765)
(2,316)
(4,844)		 -
-
-
-
-
-
-		 -
-
-
-
-
500
-
38,829
-
16,667
-
24,730
-
13,610
51,704 180,308 (137,676) - -
94,336
340,487 197,502 (182,367) 13,537
-		 -
342,085

Transfers

Transfers have been made from restricted to unrestricted funds in respext of fixed assets purchasd in the year.

Restricted funds carried forwarded

Big Lottery Community Fund, Deaf Centre running costs, salary and utility costs Accessible Information Service Future costs of service. Health And Wellbeing Health, Sports, Social and Deaf Inclusion Projects. Refurbishment Clear Futures £500 Phase 3 Other grants Bolton CVS Employment and Enterprise £10,250 Bolton Fund £3,360 for making the most of your hearing

For the prior year
Balance
14th October 202
Income
Unrestricted Funds:
£
£
General fund
231,621
49,834
231,621
49,834
Restricted Funds:
Access to Work
-
3,907
Refurbishment and furniture
Loops
-
2,250
Other funding
21,043
109,952
National Lottery Community Fund
20,129
50,000
Accessible Information Service
25,862
66,700
Other grants
-
16,166
67,034
248,975
Total Funds
298,655
298,809		 For the prior year
Balance
14th October 202
Income
Unrestricted Funds:
£
£
General fund
231,621
49,834
231,621
49,834
Restricted Funds:
Access to Work
-
3,907
Refurbishment and furniture
Loops
-
2,250
Other funding
21,043
109,952
National Lottery Community Fund
20,129
50,000
Accessible Information Service
25,862
66,700
Other grants
-
16,166
67,034
248,975
Total Funds
298,655
298,809		 For the prior year
Balance
14th October 202
Income
Unrestricted Funds:
£
£
General fund
231,621
49,834
231,621
49,834
Restricted Funds:
Access to Work
-
3,907
Refurbishment and furniture
Loops
-
2,250
Other funding
21,043
109,952
National Lottery Community Fund
20,129
50,000
Accessible Information Service
25,862
66,700
Other grants
-
16,166
67,034
248,975
Total Funds
298,655
298,809		 Expenditure
£
(5,336)		 Gains &
Losses
£
9,965		 Balance
Transfers
31/03/2022
£
2,699
288,783
231,621 49,834 (5,336) 9,965 2,699
288,783
-
-
21,043
20,129
25,862
-		 3,907
2,250
109,952
50,000
66,700
16,166		 (3,907)
(1,552)
(129,861)
(55,909)
(63,581)
(6,796)		 -
-
-
-		 -
-
698
(1,134)
-
-
14,220
(1,565)
27,416
-
9,370
67,034 248,975 (257,699) - (2,699)
51,704
298,655 298,809 (263,035) 9,965 -
340,487

28

BOLTON DEAF SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31 2023

16 ANALYSIS OF COMPANY NET ASSETS BETWEEN FUNDS

Fund balances at March 31 2023 are represented by:-
Tangible fixed assets
Investments
Net Current assets
Fund balances at March 31 2022 are represented by: -
Tangible fixed assets
Investments
Net Current assets		 Unrestricted
Funds
£
122,918
75,673
49,158		 Restricted
Funds
Total
£
£
-
122,918
-
75,673
94,336
143,494
247,749 94,336
342,085
124,327
89,210
75,246		 -
124,327
-
89,210
51,704
126,950
288,783 51,704
340,487

17 TAXATION

The Company is a registered charity and is entitled to claim annual exemption from UK corporation tax.

18 CAPITAL COMMITMENTS

There were no capital commitments authorised and contracted for at the end of the year (2022 £Nil).

29