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2025-03-31-accounts

BOLTON DEAF SOCIETY ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR

THE YEAR ENDED 31 MARCH 2025

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BOLTON DEAF SOCIETY

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

CONTENTS

Administrative Information 3
Trustees’ and Directors’ Annual Report 4 - 25
Independent Examiner’s Report 26
Statement of Financial Activities 27
Balance Sheet 28
Notes to the Financial Statements 29 - 38

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Administrative Information

Trustees

Ms R Pickup Chair Mr R Bounds Vice Chair Ms J Barron Secretary Ms Lu Zhang Treasurer Ms B Davies* Trustee Mr H El-Madani Trustee Mr S Lewis Trustee (resigned 30 April 2025)

Deaf Hard of hearing **Child of a Deaf Adult

Key staff

John Hesketh Chief Executive Officer

Registered office and principal place of business

Bolton Deaf Society, Bark Street, Bolton, BL1 2AX

Independent Examiner and Accountants

David Sefton Seftons Limited 135 – 143 Union Street Oldham Lancashire OL1 1TE

Bankers

Royal Bank of Scotland PLC De Havilland Way Bolton BL6 4YU

Investment Managers

CCLA Fund Managers Limited 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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Trustees’ Annual Report

Objectives and Activities

Charitable objects

The purposes of Bolton Deaf Society have remained consistent over the last 156 years – to promote, empower and protect the interests of people who are Deaf, deafened or hard-of-hearing, resident in Bolton and the surrounding local authority areas, with a view to enhancing the quality of their life experiences; building their skills for life and work, capacity for self-advocacy and community participation as active, influential, change-making pioneers of social action; enhancing their health, wellbeing and connectivity with supportive peers and professionals across the political, economic, social, technical, legal and environmental architecture within which our organisation works and they live their lives. We grow self-confidence; social and cultural, equality and diversity awareness; knowledge, understanding and motivation towards navigating the largely hearing-led world to find financial independence, professional fulfilment and social contentment in spite of continued shortfall by most public service providers and employers when it comes to ensuring equitable access as required by the Equality Act 2010, the Accessible Information Standards 2016 (set for 2025 update) and the BSL Act 2023 for example; their on-going legal breaches and disregard for adverse human impacts, costs to the public purse and compromise of their own performance, profile and prospects in a Borough where almost 16% of people live on the hearing loss spectrum.

In 2023, we updated our charitable objects to reflect the breadth of need we respond to, the increasing variety of works our organisation is called to get involved in, our growing reach and impact. These were duly embedded in our governing document and a revised constitution was ‘signed-off’ internally by the Board of Trustees and Senior Management, then lodged with and approved by the Charity Commission. Bolton Deaf Society’s approved charitable objectives are now, therefore, as follows and stand as our organisation’s guiding reference points:

“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

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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

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”

Significant changes in D/deaf and hard-of-hearing need and demand or partnerships for the long-term may require that these objects are revisited and further revised in years hence, but it is within the parameters set by these charitable objectives that we will go on with our development, delivery and continuing improvement work for the foreseeable future.

For now, however, our having connected with and positively impacted the lives of around 2,000 Deaf, deafened and hard-of-hearing people through 2024/25 reflects that Bolton Deaf Society does more right than wrong – through:

This number is made-up of:

What should be noted here, however, is that while Bolton Deaf Society’s work remains within the parameters set by its charitable objectives, engaging and impactful, its geographical reach extended significantly this year, and as the yearend approached the Board of Trustees and Senior Management Team together were set on planning for:

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There was much excitement and anticipation around opportunities presenting to grow reach and impact as the financial year-end drew closer.

Services

Our Accessible Information and Advocacy Service has continued to develop this year.

Across the 3 local authority areas in which Bolton Deaf Society delivered services (Bolton, Bury and Wigan), our team of qualified, skilled, knowledgeable, Deaf and bi-lingual Advocates (able to converse in BSL and spoken English), supported around 60 clients a week over 3 days: Mondays in Wigan, Tuesdays in Bolton, and Wednesdays in Bury. Demand for the service remained consistently high and referrals from Adult Services/local Councils, Job Centres, NHS colleagues, voluntary, community and faith organisations grew steadily.

Through the year, our Advocates:

Clients fed back to us on their:

On an interim basis, our Employment and Enterprise Service was integrated with Advocacy, but as the year came to an end, it was set on a new, art-based employment skills project to help re-establish its separate identity after a funding gap – supported by the UK Shared Prosperity Fund, Workers’ Educational Association and Bolton Council.

Case Study 1: Employment Discrimination

Situation:

A 60-year-old Deaf man was repeatedly assigned heavy manual tasks that were unsuitable for his health. Communication barriers prevented him from raising concerns.

Actions:

The Advocate facilitated meetings with his employer, clarified his rights, and supported reasonable adjustments.

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Outcome:

His workload was rebalanced, and he reported feeling respected and included at work.

Case Study 2: DLA/PIP Application Support

Situation:

A Deaf client struggled to complete a benefits application due to inaccessible communication formats.

Actions:

The Advocate supported the application process through BSL interpretation and form assistance.

Outcome:

The client received a successful PIP award, improving financial stability and wellbeing.

Case Study 3: Hospital Communication Failures

Situation:

A Deaf patient was told to book their own interpreter for medical appointments—contrary to policy.

Actions:

The Advocate intervened with hospital management and provided staff training.

Outcome:

The hospital introduced new booking procedures and raised awareness of Deaf access rights.

Case Study 4: Accessible Information

Situation:

Deaf residents lacked access to Trading Standards safety information.

Actions:

Worked with Trading Standards to produce BSL-accessible educational videos.

Outcome:

The Deaf community now has direct access to key public information in their first language.

Testimonials

From Clients

“The team always go the extra mile. The service is invaluable” “Without this support, I wouldn’t have managed my benefits or understood my rights” “They helped me speak up at work — I finally feel equal”

From Partner Organisations

“Your team has made a huge difference for Deaf people in our service” “We’ve improved accessibility across our departments thanks to your advice” “The collaboration has been inspiring — your team sets the standard”

Interpreter and Communications Support Bookings Service

In 2024/25, Bolton Deaf Society further grew its database of qualified, experienced and NRCPD-registered BSL Interpreters, Deaf Relay Interpreters, Lip Speakers, Notetakers, Speech-to-Text Reporters and Deafblind Interpreters, and in addition to booking communication support professionals for GP Surgeries and Optometrists across the Borough of Borough of Bolton (for Greater Manchester Integrated Care – Bolton), we received and serviced requests from the following as well:

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…. and so our reach is growing; Deaf and Interpreter Awareness are increasing and maintaining this momentum is important to Bolton Deaf Society from a Deaf inclusion/social impact point of view; so also from an unrestricted revenue generation perspective given the increasing cost of insurances, utilities, office running costs, building cleaning/maintenance/repair, equipment inspection and certification, third-party HR, ICT and financial management support services. It is our intention to keep pushing our Interpreter Bookings Service outwards through 2025/26 hopeful that we will start to break down barriers to Deaf engagement with services and events.

Recognised in early dialogue with Wigan Council around scope for adding value through delivery on the Interpreter and Communications Support Service contract and parallel, separately commissioned or grant-funded interventions was lots of scope for improvement in Deaf citizen service experiences and outcomes - through:

Interpreter and Communication Support Services and dialogue around the same, with clients and commissioners, can open up so many opportunities of low-cost or cost-free changes and as the year ended there was positive, collective will to make the most of these in Wigan, thoroughly evaluate and assess impacts, and then share learning and encouragement with senior public sector service leads in Bolton and Bury as well.

Sport and Physical Activity Service

Aimed at breaking barriers and growing participation in sports and physical activity, our brand new Fit 4 Deaf project was delivered across Bolton Arena and Leverhulme Park Leisure Centres, providing:

A BSL version of the Warwick Edinburgh Mental Wellbeing Scale, created by the Social Research with Deaf People team at the University of Manchester - a nationally recognised tool, was used to assess the impact of our programme. A focus group of 6 provided some helpful qualitative insights into impact and participant thoughts on scope for further improvement in the project going forward:

The pilot was a good success, but growing Leisure Centres’ inclusivity, Deaf community confidence and more fulsome buy-in, bigger health impacts and so on will require increased investment, project staffing and perseverance over the long-term.

Projects

In response to need, demand and/or opportunity, Bolton Deaf Society also delivered or set on delivering several projects this year:

Heritage Project

With a grant of almost £60,000 from the National Lottery Heritage Fund, Bolton Deaf Society set in early 2025 on a twoyear project to save, showcase, celebrate and grow whole community engagement with our organisation’s heritage. Specifically, the project set out to discover and document the organisation’s history since its inception in 1868 (formal establishment following in 1869). A part-time Heritage Project Coordinator was appointed and participatory work with Deaf citizens started on:

In the months to March 2025, collaborative work planning focused on research, discovery, and building community links and confidence in the project. The Co-ordinator and project participants were keen to explore events delivered in the history of the society; also to capture the stories of people having long associations with Bolton Deaf Society directly from them; and to catalogue and archive materials held on site at Bark Street. Training opportunities in heritage interpretation and oral history capture through BSL was to be offered to volunteers, and an event organised to share home videos. Further community engagement was planned through historical exhibition creation, intergenerational reenactment events, and a project celebration with 5-minute film.

All involved look forward to continuing work with the Deaf communities in Bolton, recording and interpreting history before it is lost to time. The history of Bolton Deaf Society goes back generations, and whether past beneficiaries’ descendants are still here or individuals have simply been coming their whole lives, we want to make sure they are proud of their rich heritage and others can discover it too.

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Bright Start Pre-School Group

As well as continuing to enjoy a range of seasonal, thematic, informal learning opportunities to build social and cultural awareness, and age-appropriate life skills indoors at Bark Street, our still young, still pilot-phase Bright Start Group for Deaf children with Deaf or hearing parents, hearing children with Deaf parents, and their siblings (attracting up to 25 each week) started to venture outdoors this year, taking a trip to Forrest Frontiers, a Forest School in which they started to learn about the natural world, natural heritage, flora and fauna living in such close proximity, the importance of environmental care and responsible living. Deaf awareness and Basic BSL training for their staff prior to the first visit started to build readiness for inclusion, and there’s much hope that the relationship can build and mature in on-going enrichment of children’s learning, school and life readiness. Our being ever conscious of Deaf community children missing-out on chance to visit other settings and learn from activity within them, due to access barriers and safety concerns, the Group leads started talking this year with colleagues from Start Well Family Centres nearby about the prospect of using their outdoor space too and this is a conversation on-going respectful of the opportunity to pursue capital funds in partnership for Deaf-inclusive facilities’ development.

For Bright Start, this was a year of enrichment. Children attending, their parents and carers, staff from Bolton Deaf Society and Happy Smiles CIC in Wigan set on producing a professionally illustrated and published storybook, Dream , relaying childhood/family experiences of growing-up with Deafness in a largely ignorant and too often exclusive world. These books were to be sold to generate revenue for Bolton Deaf Society and used as educational tools in the course of outreach to and curriculum enrichment work in primary and secondary schools across Bolton, Bury and Wigan local authority areas. This work was to further learning, empowering all engaged and providing them with a voice.

On the subject of learning and empowerment, 5 people (a mix of group staff and volunteers) completed courses in Paediatric First Aid.

Bright Start has much to be proud of looking back on 2024/25, providing early years education in BSL, offering access to creative play and establishing friendship and peer support groups among Deaf and hearing children, parents and carers. It was nominated for a Bolton Together Achievement Award, receiving special commendation certificates and awards at Bolton Town Hall, and is awaiting the outcome of a Children & Young People Now nomination as well. Funds to extend this popular group and reposition it as a core Bolton Deaf Society service, with a satellite group in Bury perhaps, were to be sought.

Futures Youth Group

Our Futures Youth Group for 11-16s started but paused due to being unable to find a weekday evening that worked for most Deaf young people. Though 27 attended our open day early in the calendar year, a large proportion were Islamic and involved through term-time in after-school Madrasa activity at Mosques, tired and ready for home afterwards. Consultation will be taken-up soon on re-start with a school holiday-only provision offering access to purposeful, healthy recreational activity indoors and out in close collaboration with the DICE Charity that Thomasson Memorial School established, and the parent-led Hear 4 You Group, currently on-hold.

Strategic and Operational Improvement Projects

In addition to Deaf community benefit projects, Bolton Deaf Society set several other strategic projects in train in 2024/25, for organisational betterment:

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With continuing building development at Bolton in mind, we also set on dialogue with building users on:

Deaf Volunteer-led Support Groups

In 2024/25, Bolton Deaf Society have continued to support the work of the Deaf-led, independently constituted groups meeting in our Bark Street building, and, since the early part of this calendar year, at The Met in Bury. With our continuing group development work, moreover, we have again made good progress.

Darby & Joan Group (Bolton)

This weekly social gathering for older, isolated Deaf people – involving tea, chat, Bingo and visits to places of social and cultural interest – continued to meet, with attendances reaching as high as 40 per week in the Summer. Through the year they welcomed visiting speakers from Healthwatch Bolton who led an engaging session on Dementia Awareness, helping Deaf citizens understand symptoms, support available to those diagnosed and their carers; also from the British Deaf Association who led an impactful presentation on Deaf rights and disability equality, empowering attendees to better understand and assert their legal rights; and SignVideo who demonstrated the use of the Video Relay Service, showing Deaf individuals how to apply for access to and use these tools for personal communication, not just workplace use.

Deaf Asian Women’s Group (Bolton)

Bringing together Deaf, often marginalised and lonely Deaf Asian women, this group have embraced opportunities of learning about and practising their islamic faith; walking and discovering new places of natural, cultural and social interest, growing their understanding of and affinity with place, and developing their sense of identity; exercising in female-only sessions at the gym; cycling using local bike libraries, and learning how to cook fresh, nutritious meals with affordable, seasonal produce using low energy, low carbon, low cost cooking methods.

This is a small group still, though it achieves big impacts and growing the knowledge and confidence necessary for selfadvocacy is in their forward-looking plan.

Sports & Social Club (Bolton)

Playing Darts, Dominoes and Crown Green Bowls against other North West Deaf Sports Clubs, this Group has continued to flourish – keeping Deaf minds and bodies active, engaging upwards of 20 a week.

Sign-Inn Café/Craft Group (Bolton) and Deaf Ladies’ Craft Circle (Bury)

Our craft group in Bolton has continued to meet, hosted and attended craft weekends in both locations, occupying creative minds through visual arts, knitting and sewing, papercrafts and more, building fine motor control and problemsolving skills, and improving mental health.

Handmade British Sign Language Choir (Bolton)

Handmade met fortnightly through the year, attracting 40 each time and establishing a waiting list. They frequently perform together at public events and continue building bridges between the Deaf, deafened and hard-of-hearing communities from which their participants are drawn.

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Deaf Social Club (Bury)

The big move for this group in 2025 was their becoming independently constituted, forming their own committee, settingup their own bank account and beginning to set and evaluate their own programmes, fulfilling an ambition of theirs with support from Bolton Deaf Society and Bury VCFA.

Lip Reading Groups (Bury)

The morning and afternoon Lip Reading Groups in Bury have been pleased to receive Tutor fee subsidies from BDS this year, and as the year ended were planning to meet socially together outside of their classes. Many students are older and live alone, and boosting their social awareness and confidence, enjoying visits to new places and engaging in healthy recreational activities they choose will further uplift them.

In line with our commitment to continuously growing the knowledge, skills and self-help capacity of group leads, safeguarding their wellbeing and that of those they work with, we arranged and delivered a number of courses through 2024/25:

And so encouragement continues to be offered to more Deaf volunteers to take-up fully accessible courses spanning Data Protection, Food Hygiene, Health & Safety and more in their empowerment.

In their wrap-around support:

Assisted by members of these groups and service-users otherwise, Bolton Deaf Society worked hard this year to grow its reach and Deaf community engagement. Through Christmas 2024 Open Days, for example, we profiled our range of services, projects and seasonal, thematic activities – putting on displays and talking visitors through the detail of each; consulted on gaps, needs, issues and preferences in respect of our programme; serving seasonal refreshments, having our BSL Choir, Handmade, perform Christmas carols, and hosting stalls put on by our Bolton craft group and local Deaf entrepreneurs with wares to sell. Altogether we welcomed more than 60 people that had never been in contact with our organisation before.

In positive representation of the Deaf community’s needs – as articulated by members of these groups, moreover, we:

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At every opportunity, Bolton Deaf Society strive to reach more and support change supportive of equal access provisions, hopeful of improving life experiences and outcomes across the Deaf community, and supporting our organisation in work towards these ends again this year have been three externally facilitated groups all hosted at Bark Street:

Bolton Adult Autism Support

There is a disproportionately higher incidence of Autism in the Deaf community compared to the hearing community[1] and local charity BASS now do targeted work in our building. Arts and crafts frequently feature in their life and social skills sessions. They also hold information sessions for those in attendance covering the likes of Personal Budgets, support services available in Bolton (eg. through GPs and the Trafford Extended Services – encompassing Clinical Psychology, Speech and Language Therapy, Social Work and Community Nursing; a Coping Skills Group etc), and development of the Autism Strategy in Bolton.

Enabling Technologies Drop-in

On pre-set dates through the year, this involves Audiologists bringing a range of assistive equipment for people living with hearing loss to view and test before buying independently – eg. vibrating alarms to wake Deaf, deafened and hardof-hearing people from their sleep; telephone, tv and radio amplifiers; bluetooth hearing aids able to assist with phone calls. The technical team also help with hearing aid battery replacement, adjustment and so on.

Tinnitus Support Group

Convened and facilitated by the Audiology Department at the Royal Bolton Hospital, this group meets monthly and around 40 attend each time. In part, it is about peer support, sharing experiences and coping mechanisms between people living with Tinnitus. In part, it is about medical professionals and research leads sharing progress in their collaborative research projects as well – giving insight into prospective treatments under development.

Partnerships

Bolton Deaf Society has continued to connect, collaborate and add value this year:

1 1 in 59 Deaf people live with Autism as compared to 1 in 100 hearing people.

2 Though the ideal is clearly that Deaf victims will work with trained and qualified Deaf workers, cultural understanding, trust and confidence being much easier to establish, and communication barriers being broken down in most cases, use of different international sign languages and dialects will always mean that specialist communications support is needed on occasion.

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It builds on Deaf Awareness and Basic BSL training with Endeavour staff. Subject to pilot outcomes, there is a plan to pursue funds to increase the worker’s hours and employ another Deaf worker

The power of partnership has not yet been fully utilised by Bolton Deaf Society on its organisational development journey, but opportunities started to open-up this year, and bringing them to fruition in 2025/26 will be a priority.

Training for Professionals

Our Advocates worked hard in setting Deaf Awareness Training through the year as well - providing hearing professionals with the skills and knowledge needed on how to communicate with Deaf people. Our training is always led by Deaf trainers who are able to provide first-hand accounts of their experiences as a Deaf person.

Examples of services that we have provided training for are as follows:

GP Federation – providing GP Surgeries with reminders on, advice, guidance and tools to assist compliance with legal requirements on them as regards provision of equal Deaf access to services; quantitative and qualitative information evident of the human consequences and public purse costs of failure to provide accessible services covering health inequalities, benefit dependence, lost tax revenues, social and cultural divisions

MBDA – growing Deaf awareness and basic BSL communications capacity so that two Deaf Apprentices can be fully embedded in the workforce

Royal Bolton Hospital – Deaf awareness and Interpreter awareness training across frontline staff teams hopeful increased consistency in Deaf patient experiences can be achieved; increased Deaf confidence and trust can be won

Bury Hospitals – Fairfield General and Cygnet Hospitals: Deaf awareness training

The Met Theatre, Bury – Deaf awareness and Basic BSL training for staff

Teaching for Public Benefit

As time allowed, Bolton Deaf Society went on through 2024/25 developing courses for public benefit:

Basic British Sign Language

One of our Deaf Advocates continued to lead on her 10-week Introduction to BSL course and delivered three rotations of the same course through the year to around 12 learners each time – covering:

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As last year, she received some brilliant feedback on her teaching. Introduced for the first time in 2025 was an evening study option to grow the accessibility of our course and this was delivered well.

In 2025/26, our hope is that partnership development with Bolton College will enable delivery of Deaf-inclusive adult education courses too – further broadening social and cultural awareness, and growing skills for life in the Deaf, deafened and hard-of-hearing community in Bolton. Courses in which expressions of interest have already been received from Deaf and hearing learners include Community Interpreting, Volunteering and British Culture; Digital Skills; English and Maths; Health, Wellbeing and Confidence; and Sports and Fitness.

Lip-Reading

Previous introductory courses have been well-supported by Deaf, deafened and hard-of-hearing learners. Since Spring 2022, Bolton Deaf Society has hosted two courses and both were well-received. This year, we tried to kick-start delivery at an outreach base in Horwich recognising that parking, drug dealing, sex work, anti-social behaviour and crime, and increasingly unreliable public transport services put many off trying to access provision at Bark Street. All of these things have been fedback in evaluation and wider consultation exercises previously. However, neither posters, flyers, social media posts, outreach to Horwich events, encouragement of peer referrals or similar could generate sufficient expressions of interest in the West of the Borough to make a course viable. By contrast, the outreach hub we have established on the East of the Borough in Great Lever is finding really positive traction, though Lip Reading course publicity yielded no interest there either.

With the Tutor, the course content, accreditation and progression options were tightened-up, and we hope that new advertising in Bolton in 2025/26 could see courses re-start.

In Bury, two popular Lip-reading groups continued to run.

Managing Deafness in a Hearing World

Aimed at deafened and hard-of-hearing people coming to emotional and practical terms with their hearing loss, this oneday course introduces Deaf culture and shares experiences of charting a path somewhere between hearing and Deaf communities. It grows awareness of basic BSL, lip reading, communications support professionals and services, welfare benefit entitlements, legal rights to request reasonable adjustment in employment and public service settings, caring for any residual hearing, ensuring that one is fully understood in communications with others, and similarly that they make themselves fully understood to ensure against ill-informed decision-making and harm.

However, as a standalone provision, and in spite of updates, Bolton Deaf Society was unable to secure sign-ups in 2024/25.

To add to the knowledge and skills of hearing professionals working with Deaf people, Bolton Deaf Society continued in the development and delivery of in-work training courses through 2024/25:

Deaf Awareness

Our Deaf Awareness course covers:

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Our qualified Deaf trainers delivered this course to a number of employers this year – including but not exclusive to:

Approaches have been received from East Lancashire Hospitals NHS Trust on the possibility of this course being rolled-out to them as well, and our organisation providing sub-contractor assistance around interpreter and communications support bookings. Word is spreading on the value that we’re adding through our training and there is a sense of building momentum, even a real sense of professional excitement building as to what could be achieved in system/process change and social impact terms if Bolton Deaf Society can continue to deliver this course. As we expand our team and relieve pressures on our Projects Lead, our monitoring, measurement, evaluation and reporting capacity will grow as well – with learner interviews, focus groups, training investment and value audit, and visual minuting methodologies all in our minds’ eye to establish a deeper understanding of what differences our courses make to professionals and Deaf, deafened and hard-of-hearing service-users, as well as what could be changed for the better.

Interpreter Awareness

This short online course covers:

Aimed at organisations unaware of how their reliance on family members/friends interpreting can adversely impact understanding, decision-making, outcomes, costs and more, this course was offered again this year and Randstad expressed keen interest in commissioning a whole programme of training for staff on their books and prior to their placement in higher education roles. This never materialised in 2024/25, but could do in 2025/26. This prospect is worth keeping warm.

Numbers of requests for interpreters and communication support professionals have generally grown in light of the courses, and Bolton Deaf Society are – from social impact and commercial opportunity points of view – incentivised to continue promoting and recruiting to this course and that we will do.

Inclusive Employment and Access to Work

Covering a number of subject matters, this course is intended to grow readiness for Deaf inclusion in recruitment, the workforce and service/product delivery. It:

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In our experience, Deaf employees are well-placed to advise on Deaf-inclusive system change and external communications; very good at reading body language; respectful, but determined, tenacious and super resilient; superb problem-solvers; very loyal and hard-working employees receptive to personal and professional development opportunities and always inclined to make the very most of them. There is much value Deaf employees can add to any business operation.

The Growth Company (education, training, employment, business development, net zero and consultancy leads working across GM but headquartered in Manchester) had expressed keen interest in receipt of this course through 2024/25 but staffing changes on their side, competing pressures and priorities got in the way. We will look forward to our Business Development Lead continuing to generate interest in 2025/26 through the Chamber, local Employment Partnerships and so on.

If, through delivery of this course, Bolton Deaf Society can continue to open employer minds and hearts to the importance of Deaf inclusion in their workforces then we will be doing the Deaf community, businesses and the public purse/everyday taxpayer a good service.

Public benefit

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

Achievements and Performance

Governance

The Bolton Deaf Society Board of Trustees have continued to meet this year, and we reflect on and share a few 2024/25 positives here:

In honest, 360-degree reflection they also recognised in March that they hadn’t come as far as they’d wanted with senior staff in:

3 Disabilities and health conditions include ADHD, Autism, Chronic and frequent migraines, anxiety and depression, Dyspraxia, Gastroesophageal reflux disease, and irritable bowel syndrome.

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Other points: strategic and operational

At the end of 2024/25, Bolton Deaf Society was pleased to have grown staff and volunteer numbers as the organisation pushes forward with its needs-led development work across Bolton, Bury and Wigan. A pay increase was considered for 2025/26 but decided against after 3 consecutive years of salary increase given the size of shortfall/funding target with which the new financial year was due to begin, and in reflection on staff feedback that they would like the employee experience and staff benefits more widely at Bolton Deaf Society to be reviewed and improved, and see some of their ideas factored into change and retention planning.

We were proud to have retained the support of Bolton’s Fund, Eric Wright Charitable Trust and the National Lottery Community Fund as well as winning the support of new core funders including Garfield Weston and Lloyds Foundation – both keen to invest in our impactful work and need-led plans for organisational and service development.

We were also very thankful to Bolton Council for their opening so many doors and possibilities for the future around, for example, our possible collaboration on producing and regularly updating a captioned BSL version of their cross-sector service Directory – My Life in Bolton.

Our Board of Trustees ended the year with much positivity and considerable anticipation, thankful for the organisational and service development progress that funders and the Deaf community in all its diversity continue to enable; grateful for the hard work of staff and volunteers; and looking forward to seeing new services in Bury and Wigan start finding definition and positive traction through desk-top data review and participatory planning with Deaf community members, public, private and third sector colleagues, present and prospective commissioners, funders and stakeholders otherwise. Taking Bury and Wigan people with the Society on its organisational and service development journey will be important.

Performance reporting

Looking ahead, our organisation hopes and intends still to review and create over-arching and service/project-specific targets afresh; also to embrace and make more of cost benefit analysis and social accounting. Strengthening our capacity for visual and compelling storytelling will be crucial for the organisation’s prospects, and with the much needed appointment of an Operations Manager this year, it is hoped that some of the CEO’s time will be freed-up to focus on over-arching strategy creation and colleague familiarisation with new KPIs, social impact assessment methods, and external, independent audit bodies such as the Social Audit Network. The organisation is behind with this procedural development work, but progress in 2025/26 allied with Trusted Charity and Bolton Mark accreditations will strengthen operations top to bottom, side to side no end – building on our largely positive position and ensuring this is sustained.

Funding

Grants have been retained and/or secured in 2024/25 from numerous sources for several different purposes:

Towards organisational development and running costs

Towards core salaries and remuneration associated with new posts, and associated organisational/service development

Towards children and young people’s services

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Towards accessible information and advocacy services for adults

Towards domestic abuse support services

Towards employment and enterprise services for adults

Towards health and wellbeing services for adults – including sports and physical activity, and the Deaf Asian Women’s Group

Towards our heritage project

All grants are listed in the Accounts.

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

Special thanks are also due this year to individual and organisational donors, listed here:

Returns/interest payments on investments this year varied by 92% on last year, and though the monetary return of £7,014 was quite modest still, this increase in return was a positive reflection on investments being managed well, largely by CCLA.

Looking ahead, we anticipate challenges in sustaining organisational/service development and wider-ranging operations at the level required by the Deaf, deafened and hard-of-hearing communities across Bolton, Bury, Wigan and surrounding areas, also by the public service providers in the areas we serve as they continue to grapple with service, training and workforce budget cuts. The irony, of course, is that failed provision of accessible, equitable Deaf community support leads to issues’ escalation and greater public purse costs than would have been incurred had the resourcing of earlier intervention been possible, and in this difficult context Bolton Deaf Society are fully committed to enable public/third sector service providers to do more and be more for the Deaf community that live with and too frequently have their lives limited by facility/service inadequacies. These income generation and system change challenges will be tackled in parallel through focused financial diversification and continued growth and training of the staff team as budget allows. Pushing to win more contracts, greater corporate and additional individual donor support are big priorities for 2025/26 as we redouble our efforts to get closer to sustainable operations with the added capacity of a Business Development Lead now in situ.

19

As in 2024/25, there are a number of wide-ranging challenges facing Bolton Deaf Society in 2025/26 – all related in some way to funding:

Work on risk management and mitigation measures is underway.

Capital works

The Deaf Centre on Bark Street remains Bolton Deaf Society’s largest asset in financial and practical terms, and its revaluation in year was helpful in assessing our overall financial position. Without it, service delivery would be so much more difficult. Following on from substantive refurbishment works over the last two years, we have this year committed to replacing the last of our wooden first-floor windows, and noted that the platform lift from the front door is increasingly unreliable and potentially going to be in need of replacement soon. Funds for capital expenditure are often hard to come by, but as our organisation starts to earn more and raise more so we hope that we will be able to cover all that’s necessary.

20

Financial review

Overview

Through 2024/25, Bolton Deaf Society continued on its positive organisational development trajectory:

The biggest financial successes of the year were, however, in:

Details of the grants secured in 2024/25 are given in notes 2 and 3 to the accounts and expenditure against funds and balances carried forward are shown in note 16. Income earned through contracted service provision in Bolton and Wigan, and miscellaneous enterprising activities otherwise, is shown in notes 3 and 4 to the accounts.

Principal funding sources

In 2024/25, Bolton Deaf Society was funded principally through charitable grants again (excluding sale of Bury Hearing Hub property):

Charitable and other grants 63.3%
Earned income 32.8%
Donations and legacies 1.8%
Investment and other income 2.1%

Through the year, however, Bolton Deaf Society was very pleased to continue booking Interpreters, Lip Speakers, Communication Support Workers and similar for the 49 GP Surgeries and Optometrists across the Borough of Bolton. Servicing this interim contract with Greater Manchester Integrated Care has started to diversify our organisation’s income streams. We were also very pleased to secure the contract we did with Wigan Council, and with growing numbers of consultancy and training prospects in the pipeline we are encouraged by the organisation’s income generation prospects for 2025/26 through most of which we hope to have new Trustees and a new Operations Manager working to full capacity, bringing extra heads, hands and hearts to managing positive momentum in organisational development terms.

On this financial diversification journey, we expect there being a need to appraise our organisational structure and the pros and cons of different trading arm entity options. As earned income grows, our organisation must guard against crossing primary purpose charity trading thresholds and exposing itself to additional tax liabilities.

Investment policy

The Trustees remain cautious around Bolton Deaf Society’s investments and lower yield for greater security remains a compromise with which the Board are content at the end of 2024/25.

21

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 as at 31[st] March 2025 were £274,555 against an agreed cost budget of £574,841 for 2025/26, which equates to c.5.7 months’ operational costs. It is not lost on anyone at Bolton Deaf Society, however, that as our organisation grows so governance, office running, building maintenance/repair, insurance, interpreter, rent, bookkeeping, accounting and other costs will increase so some increased revenues will need to be ringfenced and reserves topped-up in demonstration of prudent management practice.

Going concern

The Trustees believe that Bolton Deaf Society remains on a positive trajectory, and at the financial year end have no concerns to report on the organisation’s viability going forward.

Future plans

Priorities for the organisation looking ahead as the year ended were numerous:

22

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[th] 2020, as amended on 15/12/2021 and a Board of Trustees. 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. Through quarter 4 of 2024/25, Bolton Deaf Society was actively trying to recruit new, additional Trustees with expertise in strategic leadership capacity around organisational scale-up, quality assurance, health & safety, safeguarding, marketing/communications/PR, and new technologies’ integration, but attracting interested and suitably well-equipped people with lived experience is a challenge with which the organisation must push forward to strengthen its self-regulation and quality assurance capacity.

Trustee induction and training

Trustees receive a full induction and training appropriate to their portfolio of responsibilities, as well as regular refresher training on good governance and peer support. Business and training calendars remain Board commitments, so too regular revisits on Charity Governance Code Self-Assessment Exercises.

Organisation

The Bolton Deaf Society Board of Trustees must presently have no more than eight and no fewer than three trustees, but in governing document update to reflect the merger and embrace a new name, provision will be made to increase the maximum number of trustees to create additional space for value-adding life experience, skills, knowledge, networks and wisdom. The charity’s governing document does not specify how often the Board should meet, but in practice meetings are held monthly, with the day-to-day management of the charity delegated to the CEO, Business Development Lead, Projects Lead, Office Manager and Accessible Information and Advocacy Service Lead (the SMT). Once the new Operations Manager is in place – early in 2025/26 all being well – they will join the SMT as well and grow its membership to 6.

Co-operation with other organisations

Keen to maximise reach, effectiveness and efficiency, Bolton Deaf Society goes on linking with public, private and third sector organisations active across Bolton, Bury and Wigan, we established a number of value-adding working relationships:

Accessible Information and Advocacy

Particularly pleasing this year is that in addition to working with Deaf people to relieve stress by making representations and breaking system access/progress barriers, our Advocates have been able to help a number of local service providers improve first-time, day-round, year-round accessibility for Deaf, BSL-users:

Sport and Physical Activity

In 2024/25, we extended our Deaf and Interpreter Awareness and Basic BSL training to Farnworth and Horwich Leisure Centres, hopeful they might follow Bolton Arena and Leverhulme Park in beginning to make reasonable adjustments in favour of optimising Deaf access and participation in sport and physical activity.

More widely, we were fortunate enough to work this year with:

23

Trustees and senior staff would like to thank all for their continued support in 2024/25. You have enriched our operational management, service provision considerably, and from working with you our organisation has learned a great deal.

Strategic and operational management

The day-to-day running of Bolton Deaf Society is devolved to the Chief Executive Officer, John Hesketh, and in settingout and progressing development plans this year, he has again been keen to align activity with need. From a strategic point of view, he has:

24

… all to help underpin and support growth in activity on and off site with direct benefit for the Deaf, deafened and hardof-hearing communities we serve and growth of hearing professionals’ capacity for Deaf community inclusion in mind. New people and arrangements are bedding-in but getting all working to full potential and benefit will take a short while.

In operational terms, 2024/25 sadly saw Bolton Deaf Society lose an Employment & Enterprise Adviser (due to requirements of budget trimming), but on a positive note this staffing loss necessitated more creative thinking around the portfolio of responsibilities Advocates manage. Volunteer numbers grew from 9 to 12 in year, new colleagues assisting with visitor reception, office administration, outreach, consultation and promotion, the Bright Start Group and fledgling Creative Connections programme – and supported by the new Volunteer Co-ordinator role we have created.

As the financial year drew to a close, plans were being made for Trustee training in safeguarding as part of the Board’s on-going refresh, learning and development programme, also for Board away days to aid future governance and strategy-related work planning.

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 charity and of the incoming resources and application of resources, including the income and expenditure of the 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 2022. 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.

Approval

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

R Bounds

Mr Richard Bounds, Vice-Chair of the Board Bolton Deaf Society 6[th] January 2026

25

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BOLTON DEAF SOCIETY FOR THE YEAR ENDED 31 March 2025 I report on the unaudited financial statements of Bolton Deaf So¢￿ty for the year ended 31 March 2025 which comprise the Statement of Financial Activities. the Statement of Financial Posilh)n and notes to the financial statements. induding significarrt 8c¢ounting policies The financial ￿portIng franwork that has been applied in thelr preparation Is applKable law and United lQngdom Accounbng Standards. Includin9 FRS 102 The Financial Reportrng Stsndard applicable in the UK and the Republic of Ireland. {United Kin9dom Generalty Aw)ted A¢¢ounting Prxtice). Rosponslbllltles and basls of report As the charity's trustees, you are responsib￿ for the prepara￿n ofthe accounts in accordance with the requirements of the Charitses Act 2011 (the 2011 A¢tl. Havin9 satisfigJ myself that the accounts of the charlty are r￿Uir￿j to b8 audited for this year uThJer Part 16 of the 2006 Act and a￿ eligible for indeFend￿t exanination. I rewt in respect of my examination ofyour charity's a￿oUnts as carried out under section 145 of ts 2011 k. In carrying ¢Xrt my exanination, I ha¥e followed the D1￿CtionS given by the Charty Commission under section 145(5)(bl of th& 2011 A My examination was carried out in axordance ￿1h general gr¥en ty the Charthi Commtssion. An fjxaminalion Includes a ￿VIeW of the accountirs fwds kept by the charity and a eA)mparison ofthe 8c¢ounts presented wth those records. It also includes consideration of any unusual items or disclosures in thg accounts and seeking explanalions from you as truslees conceming any s￿h matters. The pr￿edureS undertaken do not provide all the evidence that woukl be required in an audit, and cxywuenty no opinion is given as to whether Ihe accounts present a 'lrue and fair view, and the report is lin￿led lo those matters set out in the statemerrt below. Independent ?xamlnerf$ statement l am qualified lo undertake the examination, ￿ng a member of the Instilute of F￿a￿la1 Aoxuntants {IFA). In connection with my examinalion, no mattw has come to my attentM'. which gives me reasonable ¢ause to beljeve that in any material resped the requirerrents.. lo keep accountlng records in a￿dan￿ with seclion 130 of the CharitiesAci 2011: and lo prepare accounts which xcord wth the acuwnting records, compty with the methods and ￿1￿lpleS of the Statsment of RecorrrerKknJ Practre: ￿X>￿tIng and ReK#xting by Charthes (FRS102) have not been n￿t., or 2. to Wh￿h. in reacheij. y ownion. attents.on shoukd be drawn in th to enable a proper under*anding ofthe accounts to be Davpy Sefton for and on behalf of Seftons Limitèd Independent examiner 135- 143 un￿ Street Oldham Lancashire OL1 1TE Date.. 61,11

BOLTON DEAF SOCIETY

STATEMENT OF FINANCIAL ACTIVITIES (including the Income and Expenditure account) FOR THE YEAR ENDED 31 March 2025

Notes
INCOME
Donations
2
Charitable activities
3
Other trading activities
4
Investment income
5
Profit on disposal of fixed assets
6 / 24
TOTAL INCOME
EXPENDITURE
Cost of raising funds
7
Charitable activities
8
TOTAL EXPENDITURE
Net gains/(losses) on investments
13
NET INCOME/(EXPENDITURE)
BEFORE TRANSFERS
Transfers between funds
NET MOVEMENT IN FUNDS
TOTAL FUNDS BROUGHT
FORWARD
TOTAL FUNDS CARRIED
FORWARD
Unrestricted
Funds
£
31,401
163,972
10,623
6,314
243,764
456,074
99,290
237,380
336,670
700
120,104
-
120,104
278,492
398,596
Restricted
Funds
£
-
81,757
-
-
-
81,757
-
50,909
50,909
-
30,848
-
30,848
44,467
75,315
Total
2025
£
31,401
245,729
10,623
6,314
243,764
537,831
99,290
288,289
387,579
700
150,952
-
150,952
322,959
473,911
Total
Combined
2024
£
59,985
163,258
25,071
6,853
-
255,167
61,100
230,828
291,928
(3,201)
(39,961)
-
(39,961)
362,920
322,959

27

BOLTON DEAF SOCIETY

BALANCE SHEET

FOR THE YEAR ENDED 31 March 2025

Notes
FIXED ASSETS
Tangible Assets
12
Investments
13
CURRENT ASSETS
Debtors
14
Cash at Bank and in Hand
CREDITORS
Amounts falling due in one year
15
NET CURRENT ASSETS
NET ASSETS
FUNDS
Unrestricted
16
Restricted
16
TOTAL FUNDS
2025
£
37,710
263,572
301,282
24,584
2025
£
124,041
73,172
197,213
276.698
473,911
398,596
75,315
473,911
Combined
2024
£
19,567
133,153
152,720
28,037
Combined
2024
£
125,804
72,472
198,276
124,683
322,959
278,492
44,467
322,959

The notes on pages 29 to 38 form part of these financial statements.

For the year ending 31/03/25 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

Approved by the Trustees and authorised for issue on 6[th] January 2026.

And signed on their behalf by:

R Bounds

Mr Richard Bounds, Vice-Chair of the Board

28

BOLTON DEAF SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 March 2025

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 and 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 2022 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.

Going Concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

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:

29

1. Accounting Policies (continued)

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.

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 (NEST Pensions) who invest 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 19[th] century which are exceptional in that they are for 5,000 and 4,900 years. The Trustees have taken the view 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 terms 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 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.

Debtors

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

30

1. Accounting Policies (continued)

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 account.

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 SoRP not to present a statement of cashflows.

2. DONATIONS & LEGACIES

Other revenue grants
Bradshaw Gass Trust
Garfield Weston 24/25
Lloyds Bank 24/25
Grants – refurbishment &
furniture
Ford Britain Trust
Donations & legacies
Donations – General
Legacies
TOTAL
Unrestricted 2025
Restricted
Total
£
1,200
-
25,000
26,200
-
-
5,201
-
5,201
31,401
2024 (Combined)
Unrestricted
Restricted
2024 (Combined)
Unrestricted
Restricted
Total
£
1,200
-
25,000
26,200
-
-
5,201
-
5,201
31,401
£
-
-
-
-
-
-
-
-
-
-
£
1,200
10,000
25,000
36,200
-
-
14,785
6,000
20,785
56,985
£
-
-
-
-
3,000
3,000
-
-
-
3,000
£
1,200
10,000
25,000
36,200
3,000
3,000
14,785
6,000
20,785
59,985

31

BOLTON DEAF SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 March 2025

3. INCOME FROM CHARITABLE ACTIVITIES

3. INCOME FROM CHARITABLE ACTIVITIES LE ACTIVITIES
2025
Unrestricted
Restricted
£
£
National Lottery Heritage Fund
-
28,392
National Lottery Community
Fund
63,422
-
Big Lottery Community Fund
-
-
63,422
28,392
Accessible Information Service:
Bolton's Fund
-
-
Eric Wright Charitable Trust
6,000
-
GP Federation
2,000
-
Sir James & Lady Scott Trust
-
3,000
Sobell Foundation 24/25
-
-
The Mayor’s Office
6,520
-
UKSPF/WEA
-
38,712
14,520
41,712
Health and Wellbeing (including Sports and Social Activities):
Barclays Community Football
Fund
1,000
-
Bolton Fund
-
-
The David Family Foundation
-
-
Douglas Arter Foundation
-
500
GMCVO
-
10,460
Marsh Charitable Trust
-
-
Salford CVS
-
-
UK Deaf Sport
-
-
The Zochonis Charitable Trust
-
-
1,000
10,960
Other grants:
Birkdale Trust
-
-
Bolton CVS: Employment
-
-
Bolton
CVS:
Scams
Awareness
-
-
The Postcode Neighbourhood
Trust
-
-
The Inman Charity
-
-
Toy Trust
-
-
-
-
Other income:
Interpreting
84,284
-
Café
-
-
DWP
-
693
Lip Reading Classes
300
-
Safeguarding Classes
-
-
Bury MBC
446
-
Six Town Housing
-
-
85,030
693
TOTAL
163,972
81,757
Unrestricted 2025
Restricted
Total
£
28,392
63,422
-
91,814
-
6,000
2,000
3,000
-
6,520
38,712
56,232
1,000
-
-
500
10,460
-
-
-
-
2024 (Combined)
Unrestricted
Restricted
Total
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
£
-
-
25,000
25,000
11,220
-
-
-
10,000
-
-
21,220
-
8,541
1,000
-
1,322
500
2,000
3,000
5,000
£
-
-
25,000
25,000
11,220
-
-
-
10,000
-
-
21,220
-
8,541
1,000
-
1,322
500
2,000
3,000
5,000
1,000
-
-
-
-
-
-
-
84,284
-
-
300
-
446
-
85,030
163,972
10,960
-
-
-
-
-
-
-
-
-
693
-
-
-
-
693
81,757
11,960
-
-
-
-
-
-
-
84,284
-
693
300
-
446
-
85,723
245,729
-
-
-
-
-
-
-
-
34,921
1
-
1,377
1,360
5,461
-
43,120
43,120
21,363
3,000
1,000
6,300
16,749
5,000
2,952
35,001
-
-
15,554
-
-
-
2,000
17,554
120,138
21,363
3,000
1,000
6,300
16,749
5,000
2,952
35,001
34,921
1
15,554
1,377
1,360
5,461
2,000
60,674
163,258

32

BOLTON DEAF SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 March 2025

2025
Unrestricted
Restricted
£
£
4. INCOME FROM OTHER TRADING ACTIVITIES
Courses Provided by BDS
6,353
-
Room hire
2,964
-
Other income
1,306
-
TOTAL
10,623
-
5. INVESTMENT INCOME
Income
from
listed
investments
5,046
-
Bank interest
1,268
-
TOTAL
6,314
-
6. PROFIT/(LOSS) ON DISPOSAL
Profit on disposal of property
244,000
-
Loss on disposal of equipment
(236)
-
243,764
-
7. COST OF RAISING FUNDS
Direct staff costs
30,086
-
Freelance
717
-
Other fundraising costs
-
-
Professional fees
-
-
Support costs
68,487
-
99,290
-
8. CHARITABLE EXPENDITURE
Salary costs
34,499
20,252
Freelance costs
18,956
4,385
Interpreters
82,458
6,904
Other direct costs
15,633
9,671
Premises
19,706
28
Volunteer expenses
522
57
Depreciation
1,347
-
Professional Fees
2,289
2,490
Support and governance costs
61,970
7,122
Allocated to restricted funds
-
-
237,380
50,909
9. SUPPORT & GOVERNANCE COSTS
Support costs
Staff costs
68,487
-
Insurance
5,679
-
Office costs & other costs
15,522
5,197
89,688
5,197
Governance costs
Professional fees
40,769
1,925
40,769
1,925
Total support costs
130,457
7,122
2025
Unrestricted
Restricted
Total
£
6,353
2,964
1,306
10,623
5,046
1,268
6,314
244,000
(236)
243,764
30,086
717
-
-
68,487
99,290
54,751
23,341
89,362
25,304
19,734
579
1,347
4,779
69,092
-
288,289
68,487
5,679
20,719
94,885
42,694
42,694
137,579
2024 (Combined) 2024 (Combined)
Unrestricted Restricted Total
£
9,495
12,909
2,667
25,071
5,464
1,389
6,853
-
-
-
15,620
2,178
5,535
200
37,567
61,100
50,998
13,555
42,934
26,392
26,871
490
(206)
-
41,975
(157,709)
45,301
37,567
-
-
37,567
2,835
2,835
40,402
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
27,818
-
-
-
-
-
157,709
185,527
-
5,218
20,749
25,967
13,173
13,173
39,140
£
9,495
12,909
2,667
25,071
5,464
1,389
6,853
-
-
-
15,620
2,178
5,535
200
37,567
61,100
50,998
13,555
42,934
54,210
26,871
490
(206)
-
41,975
-
230,828
37,567
5,218
20,749
63,534
16,008
16,008
79.542

33

BOLTON DEAF SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 March 2025

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.

10. 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
11. STAFF COSTS
a
Staff costs
Salaries and wages
Social security costs
Pension costs
2025
£
1,440
13,966
636
-
2025
£
145,776
4,896
2,653
153,325
2024
(Combined)
£
2,040
8,634
(425)
78
2024
(Combined)
£
137,256
492
2,060
139,808

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

b Key management personnel

The key management personnel comprise the trustees and Chief executive. The trustees do not receive any remuneration for their services.

The average number of employees during the year was:
Charitable
2025
Average
Number
11
11
2024
(Combined)
Average
Number
9
9

34

BOLTON DEAF SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 March 2025

12. TANGIBLE FIXED ASSETS
Cost
As at 1 April 2024 (Combined)
Additions/(Disposals)
As at 31 March 2025
Depreciation
As at 1 April 2024 (Combined)
Charge for the year
As at 31 March 2025
Net Book Value
As at 31 March 2025
As at 31 March 2024
(Combined)
13. INVESTMENTS
Market value brought forward
Additions at cost
Net gains/(losses)
As at 31 March 2025
Investments are represented by:
COIF Charity Funds
14. DEBTORS
Debtors receivable
Provision for doubtful debts
Prepayments & other debtors
15. CREDITORS falling due within one year
Accounts payable
Social security and other taxes
Accruals
Other creditors
Long
leasehold land
& buildings
£
120,000
-
120,000
-
-
-
120,000
120,000
Fixture &
fittings
£
9,347
(1,127)
8,220
6,171
(21)
6,150
2,070
3,176
Computer
equipment
£
7,087
-
Total
£
136,434
(1,127)
135,307
10,630
636
11,266
124,041
125,804
2024
(Combined)
£
89,210
-
(3,201)
Total
£
136,434
(1,127)
7,087 135,307
4,459
657
10,630
636
5,116 11,266
1,971
2,628
2025
£
72,472
-
700
73,172
73,172
73,172
27,314
(3,810)
14,206
37,710
10,837
3,766
9,981
-
24,584
72,472
72,472
72,472
15,165
-
4,402
19,567
12,422
2,156
13,455
4
28,037

35

BOLTON DEAF SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 March 2025

16. STATEMENT OF FUNDS
Unrestricted Funds:
General fund
Restricted Funds:
National Lottery Heritage
Fund
Accessible Information
Service
Health and Wellbeing
Other grants
Total Funds
Balance
(Combined)
01/04/24
£
278,492
278,492
-
10,000
500
33,967
44,467
322,959
Income
£
212,310
212,310
28,392
41,712
10,960
693
81,757
294,067
Expenditure
£
(336,670)
(336,670)
-
(27,219)
(4,443)
(19,247)
(50,909)
(387,579)
Gains &
Losses
£
244,464
244,464
-
-
-
-
-
244,464
Transfers
£
-
-
-
-
-
-
-
-
Balance
31/03/25
£
398,596
398,596
28,392
24,493
7,017
15,413
75,315
473,911

Restricted funds carried forward

Accessible Information Service Health And Wellbeing Other grants

Future costs of service

Health, Sports, Social and Deaf Inclusion Projects Bolton Fund £3,538 for Scams Awareness Axis Foundation £2,750 for Scams Awareness Funds from Bury Hearing Hub £778 Toy Trust £1,495 for Youth Services Birkdale Trust £872 for Youth Services The Post Code Neighbourhood Trust for Youth Services £5,979

For the prior year (Combined)
Unrestricted Funds:
General fund
Restricted Funds:
Refurbishment & furniture:
Other funding
Big Lottery Community Fund
Accessible Information Service
Health and Wellbeing
Other grants
Total Funds
Balance
01/04/23
£
256,358
256,358
500
38,829
16,667
24,730
25,836
106,562
362,920
Income
£
132,029
132,029
3,000
25,000
21,220
21,363
52,555
123,138
255,168
Expenditure
£
(106,400)
(106,400)
(3,500)
(63,829)
(27,887)
(45,593)
(44,718)
(185,527)
(291,927)
Gains &
Losses
£
(3,201)
(3,201)
-
-
-
-
-
-
(3,201)
Transfers
£
(294)
(294)
-
-
-
-
294
294
-
Balance
31/03/24
£
278,492
278,492
-
-
10,000
500
33,967
44,467
322,959

36

BOLTON DEAF SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 March 2025

17. ANALYSIS OF COMPANY NET ASSETS BETWEEN FUNDS

Fund balances at 31 March 2025 are represented by:
Tangible fixed assets
Investments
Net current assets
Fund balances (combined) at 31 March 2024 are represented by:
Tangible fixed assets
Investments
Net current assets
Unrestricted
Funds
£
124,041
73,172
201,383
398,596
125,804
72,472
80,216
278,492
Restricted
Funds
£
-
-
75,315
75,315
-
-
44,467
44,467
Total
£
124,041
73,172
276,698
473,911
125,804
72,472
124,683
322,959

19. TAXATION

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

20. RELATED PARTY TRANSACTIONS

During the year the charity received £45 from R Pickup for the provision of a course (2024 £Nil). No expenses were paid to trustees in 2025 (2024 £78).

21. CAPITAL COMMITMENTS

There were no capital commitments authorised and contracted for at the end of the year (2024 £Nil).

22. VOLUNTEERS

Volunteer numbers grew from 9 to 12 in year, new colleagues assisting with visitor reception, office administration, outreach, consultation and promotion, the Bright Start Group and fledgling Creative Connections programme. This amounted to approximately 130 hours of volunteer time

37

BOLTON DEAF SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 March 2025

23. MERGER ACCOUNTING

The merger of Bury Hearing Hub and Bolton Deaf Society was completed on 10[th] February 2025. With the merged charity retaining the Bolton Deaf Society name. The aim of the merger was to utilise economies of scale and the experience of Bolton Deaf Society whilst selling an inaccessible and expensive to run property, so as to better run services in the community.

No significant changes to accounting policies were required or restatement of unrestricted funds due to the merger.

Analysis of principal SoFA components for the current reporting period

Bury Hearing Bolton Deaf Bolton Deaf Combined total
Hub (pre-merger) Society (pre- Society (post-
merger) merger)
£ £ £ £
Total income 3,004 219,523 71,540 294,067
Total expenditure 13,470 286,841 86,569 386,880
Net income/(expenditure) (10,466) (67,318) (15,029) (92,813)
Other gains/(losses) 243,764 - - 243,764
Net movement in funds 233,298 (67,318) (15,029) 150,951
Analysis of principal SoFA components for the previous reporting period
Bury Hearing Hub Bolton Deaf Society Combined total
£ £ £
Total income 47,548 207,619 255,167
Total expenditure 53,494 238,433 291,927
Net income/(expenditure) (5,946) (30,814) (36,760)
Other gains/(losses) - (3,201) (3,201)
Net movement in funds (5,946) (34,015) (39,961)
Total funds brought forward 20,835 342,085 362,920
Total funds carried forward 14,889 308,070 322,959

Analysis of net assets at the date of merger

Bury Hearing Hub Bolton Deaf Society Combined total
£ £ £
Net Assets 248,187 240,752 488,939
Represented by
Unrestricted funds 247,409 196,672 444,081
Restricted funds 778 44,080 44,858
Total funds 248,187 240,752 488,939

24. MATERIAL SALE OF PROPERTY

During the accounting period, as a condition of the merger between Bury Hearing Hub (BHH) and Bolton Deaf Society the property owned by BHH (8 Tenterden Street, Bury BL9 0EG) was sold for a one off consideration of £248,500 on 6[th] January 2025. As the property was gifted to BHH the cost was recorded as nil and therefore the carrying amount on disposal was nil. There were £4,500 of legal fees relating to the sale of the property and so the profit on disposal was £244,000, as disclosed in note 6.

This is deemed to be a material amount as it amounts to approximately 50% of funds carried forward.

38