## **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:
- select suitable accounting policies and apply them appropriately
- observe the methods and principles in the Charities SORP (FRS 102) (second edition – October 2019)
- make judgements and estimates that are reasonable and prudent
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the Financial Statements
- prepare the Financial Statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation
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
psent 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.
- The Trustees have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476,
- The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
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:
- The income relates to a future accounting period
- A sales invoice has been raised ahead of the work being carried out and there is no contractual entitlement to the income until the work has been done
- Not all the terms and conditions of the grant have been met, including the incurring of expenditure and the grant conditions are such that unspent grant must be refunded
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