Company Registration Number 13349398
Charity Registration Number 1198138
DEAF EMPOWERING NETWORK (A Company Limited by Guarantee)
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
DEAF EMPOWERING NETWORK
(A Company Limited by Guarantee)
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
YEAR ENDED 30 APRIL 2025
| CONTENTS | PAGES |
|---|---|
| Trustees’ Annual Report (including Directors’ Report) | 1 to 6 |
| Independent Examiner’s Report | 7 |
| Statement of Financial Activities/Summary Income and Expenditure Account | 8 |
| Balance Sheet | 9 |
| Statement of Cash Flows | 10 |
| Notes to the Financial Statements | 11 to 18 |
Page 1
DEAF EMPOWERING NETWORK
(A Company Limited by Guarantee)
TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTORS’ REPORT)
YEAR ENDED 30 APRIL 2025
The trustees present their report, together with the unaudited financial statements of the charitable company (‘the charity’) for the year ended 30 April 2025.
The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland, published in October 2019.
Trustees of the Charity
The directors of the charitable company are its trustees for the purposes of charity law. Details of trustees who have served during the year and since the year end can be found on page 6.
OBJECTS AND ACTIVITIES
The objects of the charity are the relief of persons who are deaf, deafened, or hard of hearing and those with hearing loss, especially those resident in the geographical area comprising County Durham, Tees Valley (Darlington, Stockton, Middlesbrough, Hartlepool and Redcar & Cleveland) and North Yorkshire, the wider North East of England and neighbouring regions. This is achieved by promoting the social and health welfare interests of such persons through the provision of services, facilities, resources, support and items that protect and improve their conditions of life.
Deaf Empowering Network is a deaf-led organisation providing:
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Communication and language support between deaf, deafblind, hard of hearing and hearing people
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Community Care and practical support
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British Sign Language (BSL) and Deaf Awareness training
-
Community Hubs and group activities promoting social inclusion and wellbeing
*Throughout this report, the terms "deaf", "deafblind" and "hard of hearing" will be collectively referred to using the inclusive term "deaf" for clarity and consistency.
The trustees have referred to the Charity Commission’s general guidance on public benefit when reviewing DEN’s aims and objectives and in planning our future activities. They are satisfied that the activities described in this report directly further DEN’s charitable purposes and deliver demonstrable public benefit.
ACHIEVEMENT AND PERFORMANCE
Overview of Services
During 2024–2025 DEN continued to deliver and grow its core services:
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Interpreting Service – providing high-quality BSL/English interpreting and communication support across health, social care, education, employment, legal and community settings.
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Community Care – offering one-to-one, tailored support to deaf people to access services, manage daily life and reduce isolation.
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BSL and Deaf Awareness Training – building skills and confidence within organisations and communities to communicate more effectively with deaf people.
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Community Hubs and Group Activities – bringing deaf people together to connect, share information and access workshops and events.
Page 2
DEAF EMPOWERING NETWORK (A Company Limited by Guarantee)
TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTORS’ REPORT)
YEAR ENDED 30 APRIL 2025
ACHIEVEMENT AND PERFORMANCE (continued)
The charity has continued to reinvest income from its traded services directly into the delivery of charitable activities, ensuring that deaf people remain at the centre of all decision-making and service development.
BSL AND DEAF AWARENESS TRAINING
This year DEN significantly expanded its training offer:
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Over 450 people attended BSL and Deaf Awareness training.
-
Training was delivered to a wide range of organisations, including public sector bodies, voluntary and community groups and private businesses.
-
Sessions ranged from short introductory “taster” workshops to more in-depth programmes helping staff build confidence in basic sign language and deaf-aware practice.
The impact of this work includes:
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Increased understanding of the barriers faced by deaf people in everyday life.
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Improved confidence among hearing staff and volunteers in communicating with deaf colleagues, clients and service users.
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Stronger relationships between DEN and local organisations, leading to new referrals and partnership opportunities.
This strand of work is central to DEN’s long-term vision of creating more inclusive and accessible communities across the North East and North West.
NEW INFORMATION, ADVICE AND GUIDANCE (IAG) SERVICE
In 2024–2025 DEN launched a new Information, Advice and Guidance (IAG) Service, responding to clear demand from deaf people for accessible, culturally competent advice.
The IAG service provides one-to-one support in BSL and other preferred communication methods, covering areas such as:
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Welfare benefits and Universal Credit
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Housing and tenancy issues
-
Accessing health and social care
-
Employment, training and education
-
Signposting and advocacy to specialist services
-
In its first year the IAG service supported:
-
24 clients in the North West
-
29 clients in the North East
Early outcomes have included improved understanding of rights and entitlements, successful benefit applications and re-instatements, improved housing stability and increased confidence in dealing with statutory agencies. Demand for the service continues to grow, and the trustees intend to seek further funding to extend both capacity and geographical coverage in the coming year.
Page 3
DEAF EMPOWERING NETWORK (A Company Limited by Guarantee)
TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTORS’ REPORT)
YEAR ENDED 30 APRIL 2025
ACHIEVEMENT AND PERFORMANCE (continued)
COMMUNITY HUBS
DEN’s Community Hubs remain a cornerstone of our community-based work. They provide safe, welcoming spaces where deaf people can:
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Meet socially and reduce isolation
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Access informal peer support
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Receive information in BSL on key topics such as health, wellbeing, employment and money management
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Take part in workshops delivered by DEN and partner organisations
During the year:
-
20 Community Hubs were delivered
-
Around 200 individual clients attended our hubs
-
We continued to welcome new attendees, including people who had not previously engaged with any deaf services
Feedback from participants indicates that the hubs:
-
Help reduce loneliness and social isolation
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Provide a trusted source of information in BSL
-
Offer opportunities to build skills and confidence
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Strengthen a sense of identity and community among deaf people
DEN also continued to work with partner organisations to host specialist workshops within hubs, such as wellbeing sessions, digital skills, and benefit information.
OTHER SERVICE DEVELOPMENTS
Alongside the areas highlighted above, DEN has:
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Continued to deliver interpreting and outreach across the region, maintaining long-standing contractual partnerships and responding to increased demand.
-
Invested further in staff training, supervision and development to maintain high standards of practice across all departments.
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Strengthened internal systems, including ongoing use and refinement of the bespoke Customer Relationship Management (CRM) system to streamline bookings, recording and reporting.
Page 4
DEAF EMPOWERING NETWORK (A Company Limited by Guarantee)
TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTORS’ REPORT)
YEAR ENDED 30 APRIL 2025
FINANCIAL REVIEW AND RESERVES POLICY
DEN’s income for the year was generated from a combination of interpreting services, community support contracts, training income and grant funding. The trustees are pleased that the charity has continued to operate on a sound financial footing while expanding its services to meet growing need.
The trustees review the financial position of the charity regularly, with management accounts provided to each Board meeting. The overall financial position at the year end is considered satisfactory, and the trustees remain optimistic about the charity’s future prospects.
Reserves Policy
The trustees recognise the need to hold an appropriate level of unrestricted reserves in order to:
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Provide working capital and manage cash-flow fluctuations
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Protect the charity against unforeseen reductions in income
-
Enable the orderly wind-down of operations in the unlikely event that this became necessary, including meeting legal and contractual obligations to staff, landlords and suppliers
At the year end, the charity had unrestricted reserves totalling £343,624. The Board’s target level of free reserves is to hold at least three months’ core operating costs, and reviews this target annually in light of the charity’s risk profile and strategic plans. This level of reserves was achieved at the end of the year under review and the previous year.
FUTURE PLANS
Building on the progress made in 2024–2025, the trustees have identified the following priorities for the coming year:
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Consolidate and Grow the IAG Service
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Seek additional funding to increase capacity in both the North West and North East.
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Develop specialist IAG sessions focused on welfare rights, housing and employment.
Expand BSL and Deaf Awareness Training
-
Develop a clearer training pathway from introductory tasters through to accredited BSL qualifications.
-
Strengthen relationships with employers, schools and public bodies to embed deaf awareness in policies and practice.
3.
Enhance Community Hubs
-
Increase the frequency and range of hubs where funding allows, targeting areas with limited existing provision.
-
Co-design more sessions with deaf community members and volunteers to ensure hubs reflect local priorities.
4.
Strengthen Digital Engagement
-
Improve the accessibility and reach of DEN’s digital content, including BSL videos, social media and online information.
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Explore opportunities for remote hubs, online IAG appointments and digital peer-support groups.
Invest in People and Governance
-
Continue to develop the staff team through training and progression routes.
-
Recruit additional trustees to broaden skills and lived experience on the Board.
Page 5
DEAF EMPOWERING NETWORK
(A Company Limited by Guarantee)
TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTORS’ REPORT)
YEAR ENDED 30 APRIL 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing Document
Deaf Empowering Network is a company, limited by guarantee and not having a share capital, governed by its Memorandum and Articles of Association dated 16 August 2023. It is also a charity registered with the Charity Commission. Members of the company agree to contribute an amount not exceeding £1 in the event of the charity being wound up.
Trustee Induction and Training
New trustees receive an induction pack, including key governance documents, recent Board papers and financial information. They are offered further training and encouraged to attend relevant external courses on charity governance, safeguarding and deaf awareness.
Organisation
The charity is administered by the trustees who, throughout the year under review, delegated responsibility for the dayto-day operations of the charity to the Chief Executive Officer.
Staff Remuneration
Staff remuneration is set by the trustees and is reviewed annually; we liaise with other Voluntary Development Organisations, Councils and our HR Consultants when reviewing staff costs and inflationary adjustments.
Related Parties
Other than as disclosed in note 14 to the financial statements, there were no related party transactions during the period under review.
Risk Management
The trustees have overall responsibility for risk management and regularly review the key risks facing the charity, including:
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Financial risk – fluctuations in contract income, grant dependency and cost pressures.
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Workforce risk – recruitment and retention of suitably skilled staff, particularly in specialist roles.
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Operational risk – safeguarding, health and safety, IT and data security, and business continuity.
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Reputational and compliance risk – maintaining quality standards, managing complaints and meeting regulatory requirements.
Mitigations include:
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Regular financial monitoring and prudent budgeting.
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Investment in staff supervision, training and wellbeing.
-
Implementation of appropriate policies and procedures, including safeguarding, data protection and health and safety.
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Ongoing development of the CRM system and secure digital infrastructure.
Page 6
DEAF EMPOWERING NETWORK
(A Company Limited by Guarantee)
TRUSTEES’ ANNUAL REPORT (INCLUDING DIRECTORS’ REPORT)
YEAR ENDED 30 APRIL 2025
REFERENCE AND ADMINISTRATIVE INFORMATION Charity Name: Deaf Empowering Network Company Registration No: 13349398 Charity Registration No: 1198138 Registered Office: Durham EBP The Work Place Heighington Lane Aycliffe Business Park Newton Aycliffe DL5 6AH Trustees/Directors: Raza Hussain Colleen Metcalfe Jacquelynn Bedingfield Kellie Wilson Chief Executive Officer: Craig Jones Secretaries: Craig Jones Linda Langsley Independent Examiner: Mr J Lester FCA Baines Jewitt Limited Spitfire House 19 Falcon Court Preston Farm Industrial Estate Stockton-on-Tees TS18 3TU Bankers: NatWest Bank 25 High Row Darlington DL3 7QP
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by the Trustees on 29 January 2026 and signed on their behalf by:
Jacquelynn Bedingfield Trustee
Page 7
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF DEAF EMPOWERING NETWORK
(A Company Limited by Guarantee)
I report to the charity trustees on my examination of the accounts of the company for the year ended 30 April 2025 which are set out on pages 8 to 18.
Responsibilities and Basis of Report
As the charity trustees of the company (who are also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent Examiner’s Statement
Since the company’s gross income exceeds £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Mr J Lester FCA Baines Jewitt Limited Chartered Accountants Spitfire House 19 Falcon Court Preston Farm Industrial Estate Stockton-on-Tees TS18 3EA
Dated: 29 January 2026
JL/AJW
Page 8
DEAF EMPOWERING NETWORK (A Company Limited by Guarantee)
STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 30 APRIL 2025 (including Summary Income and Expenditure Account)
| Unrestricted Funds | Unrestricted Funds | Restricted Funds | Restricted Funds | Total | Funds | ||
|---|---|---|---|---|---|---|---|
| Notes | 2025 | 2024 | 2025 | 2024 | 2025 | 2024 | |
| £ | £ | £ | £ | £ | £ | ||
| INCOME | |||||||
| Grants, donations and legacies | 3 | 2,496 | 104 | 31,000 | 6,160 | 33,496 | 6,264 |
| Charitable activities | 4 | 925,381 | 704,491 | - | - | 925,381 | 704,491 |
| Other income | 814 | - | - | - | 814 | - | |
| Investment income | 187 | 140 | - | - | 187 | 140 | |
| _____ | _____ | _____ | ____ | _____ | _____ | ||
| TOTAL INCOME | 928,878 | 704,735 | 31,000 | 6,160 | 959,878 | 710,895 | |
| ========== | ========== | ========== | ========= | ========== | ========== | ||
| EXPENDITURE | |||||||
| Raising funds | - | 3,027 | - | - | - | 3,027 | |
| Charitable activities | 5 | 819,406 | 644,184 | 666 | 6,160 | 820,072 | 650,344 |
| _____ | _____ | ____ | ____ | _____ | _____ | ||
| TOTAL EXPENDITURE | 819,406 | 647,211 | 666 | 6,160 | 820,072 | 653,371 | |
| ========== | ========== | ========= | ========= | ========== | ========== | ||
| Net Income for the Year | 6 | 109,472 | 57,524 | 30,334 | - | 139,806 | 57,524 |
| Transfers between Funds | - | - | - | - | - | - | |
| _____ | _____ | ____ | ____ | ______ | ______ | ||
| Net Movement in Funds | 109,472 | 57,524 | 30,334 | - | 139,806 | 57,524 | |
| Reconciliation of Funds: | |||||||
| Total Funds brought forward | 12 | 234,152 | 176,628 | - | - | 234,152 | 176,628 |
| _____ | _____ | ____ | ____ | _____ | _____ | ||
| Total Funds carried forward | 12&13 | 343,624 | 234,152 | 30,334 | - | 373,958 | 234,152 |
| ========== | ========== | ========= | ========= | ========== | ========== |
The Statement of Financial Activities includes all gains and losses recognised in the year.
All incoming resources and resources expended derive from continuing activities.
The notes on pages 11 to 18 form part of these financial statements
Page 9
DEAF EMPOWERING NETWORK
(A Company Limited by Guarantee)
BALANCE SHEET
YEAR END ENDED 30 APRIL 2025
| Note | 2025 | 2024 | |||
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| FIXED ASSETS | |||||
| Tangible assets | 9 | 10,984 | 13,864 | ||
| CURRENT ASSETS | |||||
| Debtors | 10 | 264,784 | 136,617 | ||
| Cash at bank and in hand | 166,943 | 128,429 | |||
| ______ | ______ | ||||
| TOTAL CURRENT ASSETS | 431,727 | 265,046 | |||
| CREDITORS: Amounts falling due | |||||
| within one year | 11 | (68,753) | (44,758) | ||
| ______ | ______ | ||||
| NET CURRENT ASSETS | 362,974 | 220,288 | |||
| ______ | ______ | ||||
| NET ASSETS | 373,958 | 234,152 | |||
| ========== | ========== | ||||
| FUNDS | |||||
| Restricted funds | 12&13 | 30,334 | - | ||
| Unrestricted funds | 12&13 | 343,624 | 234,152 | ||
| _____ | ______ | ||||
| TOTAL FUNDS | 373,958 | 234,152 | |||
| ========== | ========== |
For the year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors’ responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by the directors and trustees on 29 January 2026 and signed on their behalf by:
Jacquelynn Bedingfield Trustee
The notes on pages 11 to 18 form part of these financial statements
Page 10
DEAF EMPOWERING NETWORK
(A Company Limited by Guarantee) Company Registration Number 13349398
STATEMENT OF CASH FLOWS YEAR ENDED 30 APRIL 2025
| Note | 2025 | 2024 | |
|---|---|---|---|
| £ | £ | ||
| Cash Inflow from Operating Activities | 15 | 41,942 | 34,256 |
| ========== | ========= | ||
| Cash Flow from Investing Activities | |||
| Purchase of property, plant and equipment | (3,428) | (11,786) | |
| Repayments of borrowing | - | - | |
| Sale of fixed assets | - | 1,500 | |
| _____ | ____ | ||
| Net Cash Outflow from Investing | |||
| Activities | (3,428) | (10,286) | |
| ========== | ========== | ||
| Net Increase in Cash and Cash | |||
| Equivalents | 38,514 | 23,970 | |
| Cash and Cash Equivalents at start of | |||
| year | 128,429 | 104,459 | |
| _____ | _____ | ||
| Cash and Cash Equivalents at end of year | 166,943 | 128,429 | |
| ========== | ========== |
The notes on pages 11 to 18 form part of these financial statements
Page 11
DEAF EMPOWERING NETWORK (A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 30 APRIL 2025
1. ACCOUNTING POLICIES
(a) General Information and Basis of Preparation
Deaf Empowering Network is a private company, limited by guarantee and registered in England. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the charity information on page 6 of these financial statements. The nature of the charity’s operations and principal activities are to provide communication and language support between deaf, hard of hearing and hearing people in the North East of England. This is achieved by the provision of interpreting services, community outreach and BSL training.
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.
The financial statements are prepared on a going concern basis under the historical cost convention. The financial statements are presented in pounds sterling, which is the functional currency of the charity, and rounded to the nearest pound.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
(b) Income Recognition
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.
(i) Grants and Donations
-
Where donors specify that grants and donations given to the charity must be used in future accounting periods, the income is deferred until those periods.
-
Where donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred and not included in incoming resources until the pre-conditions for use have been met.
When donors specify that grants and donations, including capital grants, are for particular restricted purposes, which do not amount to pre-conditions regarding entitlement, this income is included in incoming resources of restricted funds when receivable.
(ii) Gift aid recoverable on donations and gifts
Gift aid recoverable is included in incoming resources in the same period as the gift to which it relates.
(iii) Fees and similar income
Fees receivable and charges for services provided are accounted for in the period in which the service is provided.
(iv) Investment income
Investment income is included when receivable by the charity.
Page 12
DEAF EMPOWERING NETWORK
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 30 APRIL 2025
1. ACCOUNTING POLICIES (Continued)
(v) Gifts in kind
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.
Gifts in kind for sale or distribution are included in the financial statements as gifts only when sold or distributed by the charity.
Gifts in kind for use by the charity are included in incoming resources when receivable.
(vi) Donated services and facilities
Donates services and facilities are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value of the service or facility received.
(vii) Volunteer help
The value of any volunteer help received is not included in the financial statements.
(c) Resources Expended
Resources expended are accounted for on an accruals basis, inclusive of attributable VAT which cannot be recovered.
Certain expenditure is directly attributable to specific activities and has been apportioned to the costs of those activities on a basis consistent with the use of resources.
(d) Unrestricted and Restricted Funds
Unrestricted funds comprise income received or generated by reference to the general objects of the charity without further specified purpose. Such funds may however be designated by the trustees for specific purposes from time to time.
Restricted funds are those donated for a specified purpose as laid down by the donor or as the result of a specific appeal or application. Such funds are kept separate from the unrestricted funds of the charity and only related expenditure is charged against them.
(e)
Tangible Fixed Assets
Tangible fixed assets are stated at cost less depreciation.
(f) Depreciation
Tangible fixed assets are depreciated over their estimated useful lives as follows:
Computer equipment – 4 years, straight line Fixtures and fittings – 5 years, straight line
(g) Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
(h)
Cash at Bank and in Hand
Cash at bank and cash 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.
Page 13
DEAF EMPOWERING NETWORK
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 30 APRIL 2025
1. ACCOUNTING POLICIES (Continued)
(i) Creditors and Provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
(j) Going Concern
The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with levels of reserves for the charity to be able to continue as a going concern.
(k) Financial Instruments
The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. Any losses arising from impairment are recognised in expenditure.
2. LEGAL STATUS OF THE COMPANY
The charity is a company limited by guarantee. The members of the company are the trustees listed on page 6. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the company.
3. INCOME FROM GRANTS, DONATIONS & LEGACIES
| Unrestricted Funds | Unrestricted Funds | Restricted | Funds | Total | Funds | |
|---|---|---|---|---|---|---|
| 2025 | 2024 | 2025 | 2024 | 2025 | 2024 | |
| £ | £ | £ | £ | £ | £ | |
| Grants | - | - | 31,000 | 6,160 | 31,000 | 6,160 |
| Donations | 2,496 | 104 | - | - | 2,496 | 104 |
| ___ | ___ | ___ | __ | ___ | ___ | |
| 2,496 | 104 | 31,000 | 6,160 | 33,496 | 6,264 | |
| ======== | ======== | ======== | ======= | ======== | ======== |
The charity benefits from the support of volunteers.
No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102).
4. INCOME FROM CHARITABLE ACTIVITIES
| Unrestricted Funds | Unrestricted Funds | Restricted Funds | Restricted Funds | Total | Funds | |
|---|---|---|---|---|---|---|
| 2025 | 2024 | 2025 | 2024 | 2025 | 2024 | |
| £ | £ | £ | £ | £ | £ | |
| British Sign Language students | 90,058 | 72,704 | - | - | 90,058 | 72,704 |
| Interpreting sales | 582,429 | 400,970 | - | - | 582,429 | 400,970 |
| One to one support | 252,894 | 230,817 | - | - | 252,894 | 230,817 |
| ____ | ____ | ___ | ___ | ____ | ____ | |
| 925,381 | 704,491 | - | - | 925,381 | 704,491 | |
| ========= | ========= | ======== | ======== | ========= | ========= |
Page 14
DEAF EMPOWERING NETWORK (A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS (Continued)
YEAR ENDED 30 APRIL 2025
5. EXPENDITURE ON CHARITABLE ACTIVITIES
| Unrestricted Funds | Unrestricted Funds | Restricted Funds | Restricted Funds | Total | Funds | |
|---|---|---|---|---|---|---|
| 2025 | 2024 | 2025 | 2024 | 2025 | 2024 | |
| £ | £ | £ | £ | £ | £ | |
| Subcontractor costs | 317,266 | 266,546 | - | - | 317,266 | 266,546 |
| Staff costs | 266,759 | 172,231 | - | - | 266,759 | 172,231 |
| Consultancy fees | 33,249 | 29,371 | - | - | 33,249 | 29,371 |
| Examination costs | 4,977 | - | - | - | 4,977 | - |
| Travel, accommodation and | ||||||
| subsistence | 15,457 | 14,106 | - | - | 15,457 | 14,106 |
| Advertising and marketing costs | 6,921 | 8,545 | 323 | - | 7,244 | 8,545 |
| Computer and IT costs | 11,010 | 9,801 | - | - | 11,010 | 9,801 |
| Database design and development | - | 7,280 | - | 6,160 | - | 13,440 |
| Rent | 23,557 | 21,162 | - | - | 23,557 | 21,162 |
| Office and administrative expenses | 1,599 | 3,592 | - | - | 1,599 | 3,592 |
| Insurance | 2,848 | 2,924 | - | - | 2,848 | 2,924 |
| Website development | 1,640 | 4,596 | - | - | 1,640 | 4,596 |
| Telephone costs | 1,602 | 2,608 | - | - | 1,602 | 2,608 |
| Printing, postage and stationery | 3,130 | 3,003 | - | - | 3,130 | 3,003 |
| Subscriptions | 2,622 | 2,609 | - | - | 2,622 | 2,609 |
| Repairs and renewals | 669 | - | - | - | 669 | - |
| Training | 8,095 | 3,081 | - | - | 8,095 | 3,081 |
| Events | - | 1,836 | - | - | - | 1,836 |
| Donations | - | 559 | 234 | - | 234 | 559 |
| Legal and professional fees | 3,083 | 9,842 | - | - | 3,083 | 9,842 |
| Staff welfare | 778 | 845 | - | - | 778 | 845 |
| Sundry expenses | 1,530 | 1,415 | - | - | 1,530 | 1,415 |
| Irrecoverable VAT | 11,119 | - | 109 | - | 11,228 | - |
| Bad debts written off | 123 | - | - | - | 123 | - |
| Depreciation | 6,308 | 5,455 | - | - | 6,308 | 5,455 |
| Loss on disposal of fixed assets | - | 34 | - | - | - | 34 |
| _____ | _____ | _____ | _____ | _____ | _____ | |
| 724,342 | 571,441 | 666 | 6,160 | 725,008 | 577,601 | |
| Support costs (see below) | 81,860 | 61,478 | - | - | 81,860 | 61,478 |
| Governance costs (see below) | 13,204 | 11,265 | - | - | 13,204 | 11,265 |
| _____ | _____ | ____ | _____ | _____ | _____ | |
| 819,406 | 644,184 | 666 | 6,160 | 820,072 | 650,344 | |
| ========== | ========== | ========= | ========== | ========== | ========== | |
| SUPPORT COSTS | ||||||
| Staff costs | 70,579 | 50,504 | - | - | 70,579 | 50,504 |
| Legal and professional fees | 11,036 | 10,320 | - | - | 11,036 | 10,320 |
| Bank and other similar charges | 245 | 654 | - | - | 245 | 654 |
| _____ | _____ | _____ | _____ | _____ | _____ | |
| 81,860 | 61,478 | - | - | 81,860 | 61,478 | |
| ========== | ========== | ========== | ========== | ========== | ========== | |
| GOVERNANCE COSTS | ||||||
| Staff costs | 5,004 | 4,995 | - | - | 5,004 | 4,995 |
| Legal and professional fees | - | 270 | - | - | - | 270 |
| Accountancy and independent | ||||||
| examination | 8,200 | 6,000 | - | - | 8,200 | 6,000 |
| _____ | _____ | _____ | _____ | _____ | _____ | |
| 13,204 | 11,265 | - | - | 13,204 | 11,265 | |
| ========== | ========== | ========== | ========== | ========== | ========== |
Page 15
DEAF EMPOWERING NETWORK (A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS (Continued)
YEAR ENDED 30 APRIL 2025
6. NET INCOMING RESOURCES
| Total | Funds | |
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| This is stated after charging | ||
| Depreciation | 6,308 | 5,455 |
| Loss on disposal of fixed assets | - | 34 |
| Independent examiner’s fees: | ||
| - external scrutiny | 2,400 | 2,000 |
| - accountancy and other fees | 6,375 | 4,000 |
| - under provision re prior year | 1,000 | - |
| ========== | ========== |
7. STAFF AND STAFF COSTS
| STAFF AND STAFF COSTS | ||
|---|---|---|
| Total | Funds | |
| 2025 | 2024 | |
| £ | £ | |
| Gross salaries | 324,983 | 220,429 |
| Employers national insurance | ||
| contributions | 15,502 | 6,368 |
| Employers pension costs | 1,858 | 933 |
| _____ | _____ | |
| 342,343 | 227,730 | |
| ========== | ========== |
The average number of employees during the year was 25.8 (2024: 20) equating to 12 (2024: 9.5) full time equivalents.
Total remuneration paid in respect of key management personnel during the year was £50,042 (2024: £49,955).
No employees received emoluments in excess of £60,000.
8. TAXATION
The company is exempt from corporation tax on income derived from its charitable activities.
9. TANGIBLE FIXED ASSETS
| TANGIBLE FIXED ASSETS | |||
|---|---|---|---|
| Fixtures and | Computer | ||
| fittings |
equipment | Total | |
| £ | £ | £ | |
| Cost | |||
| At beginning of year | 2,143 | 20,082 | 22,225 |
| Additions | - | 3,428 | 3,428 |
| ___ | ____ | ___ | |
| At end of year | 2,143 | 23,510 | 25,653 |
| ========= | ========== | ========= | |
| Depreciation | |||
| At beginning of year | 858 | 7,503 | 8,361 |
| Charge for year | 429 | 5,879 | 6,308 |
| ___ | ____ | ____ | |
| At end of year | 1,287 | 13,382 | 14,669 |
| ========= | ========== | ========== | |
| Net Book Value | |||
| At beginning of year | 1,285 | 12,579 | 13,864 |
| ========= | ========== | ========== | |
| At end of year | 856 | 10,128 | 10,984 |
| ========= | ========== | ========== |
Page 16
(A Company Limited by Guarantee)
DEAF EMPOWERING NETWORK
NOTES TO THE FINANCIAL STATEMENTS (Continued)
YEAR ENDED 30 APRIL 2025
10. DEBTORS
| 10. | DEBTORS | ||||
|---|---|---|---|---|---|
| 2025 | 2024 | ||||
| £ | £ | ||||
| Trade debtors | 194,915 | 65,010 | |||
| Prepayments and accrued income | 49,869 | 58,647 | |||
| Other debtors | 20,000 | 12,960 | |||
| ____ | ____ | ||||
| 264,784 | 136,617 | ||||
| ========== | ========== | ||||
| 11. | CREDITORS | ||||
| 2025 | 2024 | ||||
| £ | £ | ||||
| Trade creditors | 48,724 | 27,071 | |||
| Other taxes and social security | 11,955 | 10,595 | |||
| Accruals and deferred income | 8,074 | 7,092 | |||
| ____ | ____ | ||||
| 68,753 | 44,758 | ||||
| ========== | ========== | ||||
| 12. | STATEMENT OF FUNDS | ||||
| At | At | ||||
| 2025 | 01.05.24 | Income | Expenditure | 30.04.25 | |
| £ | £ | £ | £ | ||
| Unrestricted Funds | 234,152 | 928,878 | 819,406 | 343,624 | |
| _____ | _____ | _____ | _____ | ||
| Restricted Funds: | |||||
| Grassroots support and community | |||||
| outreach | - | 30,000 | 387 | 29,613 | |
| Sporting activity | - | 1,000 | 279 | 721 | |
| _____ | _____ | _____ | ______ | ||
| - |
31,000 | 666 | 30,334 | ||
| _____ | _____ | _____ | ______ | ||
| Total Funds | 234,152 | 959,878 | 820,072 |
373,958 | |
| ========== | ========== | ========== | =========== | ||
| At | At | ||||
| 2024 | 01.05.23 | Income | Expenditure | 30.04.24 | |
| £ | £ | £ | £ | ||
| Unrestricted Funds | 176,628 | 704,735 | 647,211 | 234,152 | |
| _____ | _____ | _____ | _____ | ||
| Restricted Funds: | |||||
| Database design and development | - | 6,160 | 6,160 | - | |
| _____ | _____ | _____ | _____ | ||
| Total Funds | 176,628 | 710,895 | 653,371 | 234,152 | |
| ========== | ========== | ========== | ========== |
Restricted Funds:
Grassroots support and community outreach – we are looking to reach more vulnerable members of the deaf community to help build confidence and skills. The charity operates a number of coffee groups to help reach isolated individuals the charity’s current work doesn’t. The coffee groups help individuals make friends and allows the charity to see what support is required. Outreach workers can help with doctors appointments and make calls to call centres where email correspondence is not available. We can also provide interpreting services to enable individuals to attend craft and cookery classes and learn other skills.
Page 17
DEAF EMPOWERING NETWORK (A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS (Continued)
YEAR ENDED 30 APRIL 2025
12. STATEMENT OF FUNDS (CONTINUED)
Restricted Funds (continued):
With help from the National Lottery Community fund, The Arnold Clark Community Fund and the Barbour Foundation we can hire venues, provide support sessions by community hub workers, fund refreshments, craft and cooking materials to support the deaf community.
Sporting activity – Pickleball continues to grow within the deaf community because it is inclusive and less physically demanding than other racket sports making it available to individuals of all ages and physical abilities.
Funding from Catalyst through the National Lottery Community Fund will support the launch of the first deaf pickleball program in the Stockton area. The activity will be delivered by a qualified coach who is deaf and uses British Sign Language. The activity promotes well being and fosters social interaction, as well as providing both short term and long-term health benefits.
Database design and development – the charity was awarded a grant from the Tees Valley Business Growth Fund for the design and development of a bespoke Customer Relationship Management (CRM) system. The system was completed in the previous year at a total cost of £13,440. The balance of the cost in excess of the grant was funded from the general funds of the charity.
13. ANALYSIS OF NET ASSETS BETWEEN FUNDS
| Unrestricted | Restricted | Total | |
|---|---|---|---|
| £ | £ | £ | |
| Tangible fixed assets | 10,984 | - | 10,984 |
| Cash at bank and in hand | 136,609 | 30,334 | 166,943 |
| Other current assets | 196,031 | - | 196,031 |
| _____ | _____ | _____ | |
| 343,624 | 30,334 | 373,958 | |
| ========== | ========== | ========== |
14. TRANSACTIONS WITH TRUSTEES AND CONNECTED PERSONS
The charity was under the control of the trustees throughout the year under review.
On 29 March 2024, Eden Community Hub CIC (Eden) (Company Number 15602908) was incorporated. Craig Jones, the CEO of Deaf Empowering Network (DEN) is a trustee of Eden. The following transactions took place between DEN and Eden in the year:
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Balance due from Eden to DEN at beginning of year | 12,960 | - |
| Loan advanced from DEN to Eden | 5,000 | 12,960 |
| Expenditure incurred by DEN on behalf of Eden | 8,219 | - |
| Loan repaid from Eden to DEN | (6,179) | - |
| _____ | _____ | |
| 20,000 | 12,960 | |
| ========== | ========== |
There were no other reportable transactions with Trustees and/or connected persons in the year under review, or the previous year.
Page 18
DEAF EMPOWERING NETWORK
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS (Continued)
YEAR ENDED 30 APRIL 2025
15. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Net income for year | 139,806 | 57,524 |
| Depreciation charges | 6,308 | 5,455 |
| Loss on disposal of fixed assets | - | 34 |
| Change in debtors | (128,167) | (41,121) |
| Change in creditors | 23,995 | 12,364 |
| _____ | _____ | |
| Net cash inflow from operating | ||
| activities | 41,942 | 34,256 |
| ========== |
========= |