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2026-03-31-accounts

BOLTON DEAF SOCIETY ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR

THE YEAR ENDED 31 MARCH 2026

1

BOLTON DEAF SOCIETY

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

CONTENTS

Administrative Information 3
Trustees’ and Directors’ Annual Report 4 - 6
Independent Examiner’s Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10 - 18

2

Administrative Information

Trustees

Ms R Pickup Chair – on extended leave during the period Mr R Bounds Vice Chair / Acting Chair during period Ms J Barron Secretary / Acting Treasurer Ms Lu Zhang Treasurer (resigned 9 March 2026) Ms B Davies Trustee (resigned 2 February 2026) Mr H El-Madani Trustee Mr S Lewis Trustee (resigned 30 April 2025) Mr Mohsin Patel Trustee (appointed 30 March 2026) Mr Paul Winterhalter Trustee (appointed 30 March 2026) Deaf Hard of hearing *Child of a Deaf Adult

Key staff

John Hesketh Chief Executive Officer (resigned 5 September 2025) Emma Gilbert Chief Executive Officer (appointed 1 September 2025 / left 1 December 2025) Kay Kelly Interim CEO (appointed 1 January 2026 and Co CEO from 1 March 2026) Shannon Gorman Co CEO (appointed 1 March 2026)

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

3

Trustees’ Annual Report

Objectives and Activities

The objects of Bolton Deaf Society, which are further detailed in the charity’s constitution are:

To promote social inclusion among deaf and hard of hearing individuals who are socially excluded from society or parts of society, as a result of being deaf or hard of hearing.

The constitution does not specify the precise geographical reach of the charity. In practice, the Bolton Deaf Society provides support to people in north Manchester and occasionally further afield, and in collaboration with other specialist charities, throughout Greater Manchester.

In shaping the charity’s objectives and activities for the year, trustees have considered Charity Commission guidance, including the guidance on public benefit.

Bolton Deaf Society’s core activities are focussed around providing safe, inclusive spaces for people with hearing loss to meet, socialise, learn and seek specialist support. The charity has been based in Bolton since 1868, and at its Bark Street premises since 1973 and, following a merger with Bury Hearing Hub in 2025 also provides support from The Met in Bury.

The charity runs social and activity groups and also provides accommodation for independently run social groups in Bolton and Bury, and an accessible information and advocacy service in both locations. Accessible information and advocacy support is also provided in Wigan, with the support of Wigan Council.

Achievements and Performance

Social and activity groups in Bolton and Bury this year have included deaf-led sports and social and craft groups in both locations, and groups facilitated by the charity including a playgroup, lipreading class and a Deaf Asian Women’s group. The centre in Bolton also provides accommodation for a sign choir, BSL classes run by Bolton College and a hearing aid drop-in session and Tinnitus Support group facilitated by the audiology department at Bolton NHS Foundation Trust. Together with the accessible information and advocacy services provided in both locations and interpreter booking services, this range of support contributes to the charity’s success as a specialist hub, both for people with hearing loss and professionals working with people with hearing loss in the north Manchester area.

Over the past year the Society has supported over 5,000 attendances for social and activity groups across Bolton and Bury; provided 860 accessible information and advocacy interventions, supporting 430 individuals; ensured that over 600 people had access to the communication support they needed through the charity’s interpreter booking service; and provided British Sign Language, Deaf Awareness Training and accessibility audits for 150 individuals and organisations.

In addition to this core support, a number of discrete projects this year have engaged with new audiences and contributed to the impact Bolton Deaf Society is able to achieve: a project exploring the history of the Society, funded by the Heritage Lottery, has for example highlighted the achievements of local Deaf people over the past 157 years, and another, supported by the Workers’ Education Association has supported training and employment opportunities for Deaf people of all ages.

Financial Review

Overview

Income in 2025/6 was £400,871, a decrease of £136,960 against 2024/5

Principal funding sources

Principal funding sources
Charitable and other grants 56.5%
Earned income 39.6%
Donations and legacies 2.1%
Investment and other income 1.8%

4

Investment Policy and Review

Trustees have approved and regularly review the charity’s investment policy. They remain cautious with regard to risk and accept the compromise of a lower yield for greater security. They avoid any investments that conflict with the aims of the charity.

Reserves

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 2026 were £203,145 against an agreed core budget of -£305,000 for 2026/27, which equates to c6.7 months’ operational costs.

Future Plans

Bolton Deaf Society, in merging with Bury Hearing Hub, taking on additional service delivery in Wigan and undertaking a number of discrete projects, including collaborative projects with other specialist charities, has diversified both its geographical and service delivery range over the past two years.

Trustees are mindful, that whilst this expansion is valuable to its beneficiary groups, it has brought financial challenges, particularly in relation to keeping pace with the fixed costs of running the charity. The sale of property in Bury brought a short-term injection of cash, but without that, the charity has seen a significant financial deficit over the past three years.

This, coupled with the departure of CEO John Hesketh in September 2025, and the short tenure of Emma Gilbert as CEO from September to the beginning of December has left the charity in a position of needing to reestablish organisational and financial stability.

Trustees have agreed that the focus for 2026/7 must be to rebalance the charity’s expenditure and income streams, achieve financial stability and focus on core services. A more modest expenditure budget has therefore been set for the coming year, and a renewed focus on securing both unrestricted funding and restricted funding that contributes to the core services of the charity.

Going concern

Trustees are focussed on balancing income and expenditure streams and, with regular reviews planned throughout the coming year, have no concerns regarding the viability of the charity going forward.

Structure, governance and management

Governing document

Bolton Deaf Society is a Charitable Incorporated Organisation (CIO), registered charity number 1191838. Previously an unincorporated trust (registered number 215340), the assets, liabilities and operations of the previous unincorporated charity were transferred to this CIO on 15[th] October 2020. The constitution was amended on 15[th] December 2021.

Membership

The trustees are the only members of the charity. There may be no fewer than three and no greater than eight members.

Trustees are responsible for the effective governance of the charity. In addition to the requirements of the constitution, and the Charity Governance Code, trustees have agreed terms of reference, reviewed annually, which provide further detail to support good governance and operational management.

5

Appointment of trustees

Trustees are appointed following a comprehensive recruitment process and serve for three years. They may be reelected. Serving trustees are responsible for new appointments to the board. Bethany Davies and Lu Zhang completed their terms of office in year. Trustees thank them for their support over the past three years.

Bolton Deaf Society is actively working towards user involvement at the highest level within the charity and aims to appoint people with hearing loss, who have appropriate knowledge and skills, or who are willing to commit to achieving these, to at least 75% of its membership. Mohsin Patel and Paul Winterhalter, both of whom are Deaf and are British Sign Language users were appointed to the board on 30[th] March.

Co-operation with other organisations

Bolton Deaf Society works collaboratively with statutory, voluntary and corporate partners for the benefit of its beneficiary groups.

Strategic and operational management

Schemes of Delegation outline the tasks delegated by trustees to paid staff.

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, Acting Chair

Bolton Deaf Society

20[th] May 2026

6

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BOLTON DEAF SOCIETY FOR THE YEAR ENDED 31 MARCH 2026 I report on the unaudited financial statements of Bolton Deaf Society for the year ended 31 March 2026 which comprise the Statement of Financial Activities. the Statement of Financial Position and notes lo the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 'The Financial Reporting Standard applicable in the UK and the Republi¢ of Ireland. {Uniled Kingdom Generally Accepted Accounting Practice}. Responslbllltles and bo$is of report As the chanty's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 Ilhe 2011 Acll. Having satisfied myself that the accounts of the charity are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the 2011 A¢1. In carrying out my examination, I have followed the Directions given by the Charity Commission undef section 14515llbl of the 2011 Act My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. 11 also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as Iruslees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts p￿sent a 'true and fair view, and the ￿pOrt is limited to those matters sel out in the statement below. Independent examinerfs statement l am qualified lo undertake the examination, being a member of the Institute of Financial Accounlanls IIFAI. In ¢onne¢tion with my examination. no matter has come lo my attention". which gives me ￿asOnable cause to believe that in any material respect the ￿qUIrements.. to keep accounting records in accordance with section 130 of the Charities Act 2011," and lo prepare accounts which accord with the accountin9 records, comply with the methods and principles of the Ststement of Recommended Practice.. Accounting and Reporting by Charities IFRS1021 have not been met,. or 2. to which, i reached. y opinion, attention should be drawn in order to enable a proper understanding of the accounts to be David Sefton lof and on behalf of Seftons Limited Independent examiner 135 - 143 Union Street Oldham Lancashire OL1 1TE Dale.. zi I osi IOL

BOLTON DEAF SOCIETY

STATEMENT OF FINANCIAL ACTIVITIES (including the Income and Expenditure account) FOR THE YEAR ENDED 31 MARCH 2026

Notes
INCOME
Donations
2
Charitable activities
3
Other trading activities
4
Investment income
5
Profit on disposal of fixed assets
6
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
£
35,954
242,229
11,851
7,110
26
297,170
118,178
252,647
370,825
831
(72,824)
-
(72,824)
398,596
325,772		 Restricted
Funds
£
-
103,701
-
-
-
103,701
-
137,388
137,888
-
(33,687)
-
(33,687)
75,315
41,628		 Total
2026
£
35,594
345,930
11,851
7,110
26
400,871
118,178
390,035
508,213
831
(106,511)
-
(106,511)
473,911
367,400		 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

8

BOLTON DEAF SOCIETY

BALANCE SHEET

FOR THE YEAR ENDED 31 MARCH 2026

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		 2026
£
27,622
174,129
201,751
31,084		 2026
£
122,730
74,003
196,733
170,667
367,400
325,772
41,628
367,400		 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

The notes on pages 10 to 18 form part of these financial statements.

For the year ending 31/03/26 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 20[th] May 2026.

And signed on their behalf by:

R Bounds

Mr Richard Bounds, Acting Chair

9

BOLTON DEAF SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

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:

10

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 became VAT registered, on the cash accounting scheme, from 1 July 2025 (registration number 503577105) and can recover a portion of input tax charged in relation to the provision of the VATable services. Costs are stated net of claimable VAT 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.

11

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
Lloyds Bank
Donations & legacies
Donations – General
Legacies
TOTAL		 Unrestricted 2026
Restricted		 Total
£
2,500
25,000
27,500
5,454
3,000
8,454
35,954		 Unrestricted 2025
Restricted		 Total
£
2,500
25,000
27,500
5,454
3,000
8,454
35,954		 £
-
-
-
-
-
-
-		 £
1,200
25,000
26,200
5,201
-
5,201
31,401		 £
-
-
-
-
-
-
-		 £
1,200
25,000
26,200
5,201
-
5,201
31,401

12

BOLTON DEAF SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

3. INCOME FROM CHARITABLE ACTIVITIES

3. INCOME FROM CHARITABLE ACTIVITIES LE ACTIVITIES
2026
Unrestricted
Restricted
£
£
National Lottery Heritage Fund
-
17,035
National Lottery Community
Fund
66,492
-
66,492
17,035
Accessible Information Service:
Eric Wright Charitable Trust
-
6,000
GP Federation
-
-
Sir James & Lady Scott Trust
-
-
The Mayor’s Office
-
-
UKSPF/WEA
-
33,757
-
39,757
Health and Wellbeing (including Sports and Social Activities):
Barclays Community Football
Fund
-
-
Douglas Arter Foundation
-
-
GMCVO
-
-
Gaddum
-
5,230
Sport England
-
11,613
The Zochonis Charitable Trust
5,000
-
5,000
16,843
Other grants:
Asda
-
1,000
BC Deaf Arts Festival
-
3,709
GMCA Reform Radio
-
4,683
Henry Smith
-
1,140
Manchester Deaf Centre
-
9,434
Manchester Guardian Society
-
2,755
Bolton CVS Partnership
-
2,960
The Postcode Neighbourhood
Trust
25,000
-
Community Conversations
-
625
Forever Manchester
-
2,500
25,000
28,806
Other income:
Interpreting
127,169
1,260
Advocacy Services
17,568
-
DWP
-
-
Lip Reading Classes
-
-
Project Delivery
1,000
-
Bury MBC
-
-
Six Town Housing
-
-
145,737
1,260
TOTAL
242,229
103,701		 Unrestricted 2026
Restricted		 Total
£
17,035
66,492
83,527
6,000
-
-
-
33,757
39,757
-
-
-
5,230
11,613
-
21,843
1,000
3,709
4,683
1,140
9,434
2,755
2,960
25,000
625
2,500		 Unrestricted 2025
Restricted		 Total
£
-
63,422
63,422
6,000
2,000
-
6,520
-
14,520
1,000
-
-
-
-
-
1,000
-
-
-
-
-
-
-
-
-
-		 £
28,392
-
28,392
-
-
3,000
-
38,712
41,712
-
500
10,460
-
-
-
10,960
-
-
-
-
-
-
-
-
-
-		 £
28,392
63,422
91,814
6,000
2,000
3,000
6,520
38,712
56,232
1,000
500
10,460
-
-
-
11,960
-
-
-
-
-
-
-
-
-
-
25,000
127,169
17,568
-
-
1,000
-
-
145,737
242,229		 28,806
1,260
-
-
-
-
-
-
1,260
103,701		 53,806
128,429
17,568
-
-
1,000
-
-
146,997
345,930		 -
84,284
-
-
300
-
446
-
85,030
163,972		 -
-
-
693
-
-
-
-
693
81,757		 -
84,284
-
693
300
-
446
-
85,723
245,729

13

BOLTON DEAF SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

2026
Unrestricted
Restricted
£
£
4. INCOME FROM OTHER TRADING ACTIVITIES
Courses Provided by BDS
6,852
-
Room hire
4,562
-
Other income
437
-
TOTAL
11,851
-
5. INVESTMENT INCOME
Income
from
listed
investments
5,005
-
Bank interest
2,105
-
TOTAL
7,110
-
6. PROFIT/(LOSS) ON DISPOSAL
Profit on disposal of property
-
-
Profit/(Loss) on disposal of
equipment
26
-
26
-
7. COST OF RAISING FUNDS
Direct staff costs
34,693
-
Freelance
-
-
Support costs
83,485
-
118,178
-
8. CHARITABLE EXPENDITURE
Salary costs
28,202
44,031
Freelance costs
2,693
4,408
Interpreters
111,985
49,079
Other direct costs
10,862
5,547
Premises
20,176
2,796
Volunteer expenses
179
951
Depreciation
936
-
Professional Fees
4,409
17,079
Support and governance costs
73,205
13,497
252,647
137,388
9. SUPPORT & GOVERNANCE COSTS
Support costs
Staff costs
83,485
-
Insurance
6,377
-
Office costs & other costs
24,558
7,356
114,420
7,356
Governance costs
Professional fees
42,270
6,141
42,270
6,141
Total support costs
156,690
13,497		 2026
Unrestricted
Restricted		 Total
£
6,852
4,562
437
11,851
5,005
2,105
7,110
-
26
26
34,693
-
83,485
118,178
72,233
7,101
161,064
16,409
22,972
1,130
936
21,488
86,702
390,035
83,485
6,377
31,914
121,776
48,411
48,411
170,187		 Unrestricted 2025
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
34,499
18,956
82,458
15,633
19,706
522
1,347
2,289
61,970
237,380
68,487
5,679
15,522
89,688
40,769
40,769
130,457		 £
-
-
-
-
-
-
-
-
-
-
-
-
-
-
20,252
4,385
6,904
9,671
28
57
-
2,490
7,122
50,909
-
-
5,197
5,197
1,925
1,925
7,122		 £
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

14

BOLTON DEAF SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

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		 2026
£
1,440
16,076
(3,042)
-		 2025
£
1,440
13,966
636
-
11. STAFF COSTS
a
Staff costs
Salaries and wages
Social security costs
Pension costs		 2026
£
173,836
8,041
8,533
190,410		 2025
£
145,776
4,896
2,653
153,325

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		 2026
Average
Number
14
14		 2025
Average
Number
11
11

15

BOLTON DEAF SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

12. TANGIBLE FIXED ASSETS
Cost
As at 1 April 2025
Additions/(Disposals)
As at 31 March 2026
Depreciation
As at 1 April 2025
Charge for the year
Eliminated on disposal
As at 31 March 2026
Net Book Value
As at 31 March 2026
As at 31 March 2025
13. INVESTMENTS
Market value brought forward
Additions at cost
Net gains/(losses)
As at 31 March 2026
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		 Long
leasehold land
& buildings
£
120,000
-
120,000
-
-
-
120,000
120,000		 Fixture &
fittings
£
8,220
-
8,220
6,150
518
6,668
1,552
2,070		 Computer
equipment
£
7,087
(4,351)		 Total
£
135,307
(4,351)
2,736 130,956
5,116
418
(3,976)		 11,266
936
(3,976)
1,558 8,226
1,178
1,971
2026
£
73,172
-
831
74,003
74,003
74,003
12,056
(6,213)
21,779
27,622
7,373
18,930
4,781
31,084		 122,730
124,041
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

16

BOLTON DEAF SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

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
01/04/25
£
398,596
398,596
28,392
24,493
7,017
15,413
75,315
473,911		 Income
£
297,144
297,144
17,035
39,757
18,103
28,806
103,701
400,845		 Expenditure
£
(369,994)
(369,994)
(20,987)
(64,250)
(14,398)
(37,753)
(137,388)
(507,382)		 Gains &
Losses
£
26
26
-
-
-
-
-
26		 Transfers
£
-
-
-
-
-
-
-
-		 Balance
31/03/26
£
325,772
325,772
24,440
-
10,722
6,466
41,628
367,400

Restricted funds carried forward

Accessible Information Service Health And Wellbeing Other grants

Future costs of service, from new funding. Health, Sports, Social and Deaf Inclusion Projects Bolton CVS Partnership £2,760 GMCA Reform Radio £3,706

For the prior year
Unrestricted Funds:
General fund
Restricted Funds:
National Lottery Heritage Fund
Accessible Information Service
Health and Wellbeing
Other grants
Total Funds		 Balance
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

17

BOLTON DEAF SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

17. ANALYSIS OF COMPANY NET ASSETS BETWEEN FUNDS

Fund balances at 31 March 2026 are represented by:
Tangible fixed assets
Investments
Net current assets
Fund balances at 31 March 2025 are represented by:
Tangible fixed assets
Investments
Net current assets		 Unrestricted
Funds
£
122,730
74,003
129,039
325,772
124,041
73,172
201,383
398,596		 Restricted
Funds
£
-
-
41,628
41,628
-
-
75,315
75,315		 Total
£
122,730
74,003
170,667
367,400
124,041
73,172
276,698
473,911

18. TAXATION

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

19. RELATED PARTY TRANSACTIONS

During the year the charity received £Nil from R Pickup for the provision of a course (2025 £45). No expenses were paid to trustees in 2025 (2025 £Nil). Fees of £3,063 were paid to R Bounds for consultancy work (2025 £Nil).

20. CAPITAL COMMITMENTS

There were no capital commitments authorised and contracted for at the end of the year (2025 £Nil).

21. VOLUNTEERS

12 regular volunteers provide support to the charity across a range of duties including: reception - providing a warm welcome to service users and visitors; to social groups, helping co-ordinate the groups' activities, and with room set up and refreshments; with administration and office duties, and by promoting the work of the charity. This amounted to approximately 500 hours of volunteer time.

18