ORT ANC[ FO 31 DECEMBER2024 co OF PEOP Th¢Old C&uiaB¢Woths TRURO airnwall Trl IDG
&8OCYATIor4 IIOR DEA7A OF HEARING PEOPLE SS CORTrIWALL DIN OF 171E PINANCIALSYA R THEYE RENDED 31 DECEMBER 211 R¢port•lthe Trtee8 1tr)8 IMdependerttExatninePsRe Ststsm•ntof Flty¥lldActtWmP5 io B41aneeSheet Note5 to the fm2ocl81 Statememts 12 to 19 20 kn 21
COIINWAILA8SoCT0N FOR OYHkARINC PEO FaR1CLOSs CORNWALL EPO 024 The Inistees preEeut thtsir port1th thB fiTrwi 5ta*mo#s otthe ethuyiy forthe ye8reuded 31 De¢rmber2024. The trllstc&% Ikiv¢ thpftd the provisions of A¢tsTrutting and RwbnB by awiti¥.' ststemt of RecollunMded Practi 8pplicabk to cbaTi(ie5 pfEpaTing ththr atsoullts with the FirffiJc1 REpofkAll S¢8ndard 8pplicthle in the UK and RepubliF of Ir¢Jathd (FRS 102) leff¢tive l Janw2019). 8TRUCTtIR4 GOVERNANCEAND MANACEMEErr Governing document Reglstered Ch2rltynumber 218341 FrIllelpat gddre 3 WatsfftngbamPJaee Cornwall Tr12R TrIe¢S TSpiv¢yChairntrn RA Fitrshntlns P¢ R hlarge R thnage S WaEUe IndependontE¥AMJner TC Group Th¢ Old Cani&ge Works TRURO ComwaIl TRI IDG
co RDRAF AND OF HEARG PIC HEAk4lNQ LOSS CORMVALL OFTHE TRU YEARENDED 31&TDEeEMBER 2 Chafrmgn?s Report Z024 I now iti ray secottd yeoro8 Chairman 0£HiD8 Iths ConMall andproud to lead tb¢ team of Trnstees I should to thank C]&Tr GT¢enwcod. outCEO. fher st#Iing wortcforll attending so many ¢¢till88 ovgrthe past yw. illcllldiDg*meetitw with ICB. We hAYe a conttwt with theNHS fora Minimum Of S years whi¢h is ell¢¢llenL An ¢vent was org2tiised byNHS WVJHLC lastJanuary at Comw8ll Deaf Thath also go to Paul Cbarlesworth for this wotk 0ndfinanCIal 8id& Also, thallk8 go to anewD]omber or the adwinistration tew Rle. Sheb&8 workAI ImTdillsllp[tillg both Clare and Paul. Ihav¢ attended allEDI fairatPenwith CollegeTwithA fellowTrWJNIntt1S. I have takenpart ID fjhnitig with Disability Cornwall in orderto r)dD¢eVIdeoS forTCB and othervoluntary 8¢Gtorn. W¢need to keep pushing the NHS forbettsrund¢T3tathg of howmuchpTobl¢ms the deaf people cauhave whil¢visitsngthe bospital o¥ an liwit98 thi8 18 thebigti of not bookttyg # BSL intew¢t¢r. A]Ml flly& Iwou[dIO10thd0k th¢ Trnstees forth¢tr5UPPTht atthe att¢lld at meaings and events. T8e Spivey-ChallmaD D¢rnb¢r2o24
ALLA&waAON FORDEAFAND HARD OPH12ARG PEOPLE RTOFThETR DFD31 STE JaDuary began witha su8511 NHS eventat tbe l)e4fCentr& Tr ttull(SLtt was impressive, and 8tteThJe2S werepleaged to positivenvhs fmm the NHS and sh&Te thelr Iboughts and concerns. Several initiatives wer¢ discwse4 andthe audice feltttrtiropinions were valued It was that re8ukn' NHS visits to the Deaf Centre would be b¢nefici81 form&intaiDing aTHI thiti8 i*iicern3nd ide4$. FoILowingtliis HealthHub coAv4satioffj Jrécorded4 film with L4wTuG8ou froTothe ICB communjcvltions team to present at aboard llKetiJg. Thi8 btief showcase¥igbted th¢ importanc¢ of ourseryices at r¢]ninded NHS teAll of the needs of the dDeafcomDrrity. T¢rry Spivey, ChaltMa participated in filroing with Disabjlity Cornw8ll ro cre8tevideos forthe ICB and voluntarysecloi, shovxa¥ing the Suppcrtprovided byHearing Lths Comwall as a eharthty. I then attended a Health Sympjsiwn with Comwall health provtss. i•tse I sharedeon¢¢w on haIr of ilLe dlDeaf
pulatioD. ThICA in Falwuth theo invitedJDe to their GP forproViding an opportunityto HwingLo&8 cOrnll remain8 athivelyitivolved wItbtheDisabi]ity1Ia. n)aintaining apositive Telationship. Wereeeived additional funding to support Individuals stsuggbllg withhou$eholdbms end conttnue to W¢rk a 3troDg alIlat of diqabiltiyw]iSkn. White this sllpportFS lik¢ly to contitiu4 it is IiOÉ guaranteed long-term. Jane Ninni8, ateA confiDUES herinvolvBmentwith tbe RcFrrAeeesstbilityForurn, dissSIngt[le new build &tRcRf. D&8Pite severnl develOpm¢D killg thallellges rejnaiu ahot topify iudicatingtkefonun will contirtue for some timc to Thistees and l attended Equality alld Diversity day8 atTKuro andPenwAth college4 rUln8 ill 4ninvitstion to give a trainillgwsionto lethrBTS tPw1tFL Ajthough the evutTrss low.keydue to time mthints. it was a valllabk opporthity. l also travell¢dto Bude inNc¥th CornwAII fora Dtsability Outreath eYenL Despitethg local deafpcppulatlon a¢wsiti8NHS Devorl hospitsl servi¢4 tbey live in Cornw1 andwelocalheBltb servi¢es, Iaimed to understaud their sWrtn¢ed8 fwMI limitrAknowl in thear4 Tatsingconcttns about uDAdded HeaungLos5 Comw4llp4rlicipatedin evety inch]diSe>s1On5 WithAdult kn¢es (Cornwall Council) at Eden PrfjJ4 Mcct the Fundersat Li*eard, the OldtrPeople's Steemg Gmup meetin88 (Cgrnwall Council), Ac4¢ssible Cornmsmeetiw (NK4 a Superclillic (NHS). and fiDmtus Gmup (HLC). We were invlted to the quartEqudity &ndDiversity (BDD meetings of Devon alld Cornwall Constabularyto report con¢ems attdurthr8tsnd polic¢ effortq to addrats them. Si8nLive has been introduced ill 4U Cornwall police ststiong. and officers beM toined to acc this wice via theirphones, Through re8ular contactwith tIrnwe will aim to ¢twJre ongoing efforts to address knghbghted concenjs, HeaTill8 Lo8s Cornwall ajso ho8tEd an eventwith SigttIlealth on domeEtical)use atthe Deaf Centr4 Despite low tw]Ut. attendEes suggested organwng futuKe to bitild on thisinfomative sessio Rich8rd Cranage and I attellded a comrniDity event atF4lmouth Art Gallery. Initialty, it seemed unproductiv4 butmidway througb the day, &qu¢ueofpeopk a8knng questions andEatknillginfomtTon made it worthwbil
CORNWAILASS crAoN FOR J)EAF OFHEARING PICOPL BARD DIN REpoi¥f OF TH REND 31 2024 18180 attended Wl's andsocial growj ts] mainty with oltspopula¢i¢)n8. These talkq focused on listening to concen)s alld sbarillg ¥tgDPOStin& Tnfom)otioffj [guIda¢Brsthcrthll deaf &warstK&5 ttainin& We ran aahort series ofBritish SI languaEe lesson4 vAJich ww¢ Deaf C¢ntre pI&ns to offermoretrainin8 $¢ssion¥, which we wJll help toprotuot AdvocacygervjS gaiued DMentM thisyear> with mnE10 cotDplaI aib)lltthc laek ofBSL IntleterS. ambula1 service concerns. and di8ry fordesf need$. Continuou5 pati¢nt complaints led to discussions with thepatieut engagemettt ¢¢am to e4t5Utethat LxJokIngtegn underSndthe IpOrtae of oMu1Catiots SUPPOTL AIthough compIaints dnsed towards they*s en I renkain ealltiou3 abou¢the leawg aw&ww88 Ofb(ingsUpPo FollOWingtb concernin8 is$u4 Iwrote a detailed rwrtvknieh Ktm O'Keof4 the thiefNwsiD8 OffLcer atRCHT dDeputy HeadatRCHT. agrEed wiew. Howev, the only LTSPO Ceived w&qre8arding A specific leaving me UnLXrtrt rfthe mainissu bave been addressed. I contiuuelo rnise ttkese eanwhile. discs18 areongoin8 abo creatitig a dC&aWaTh traiDingprogtamme for NHS staff. Although this is still A WO inproBress, we have tDanagedto ddivera¢&hoc $&88ion4 primarily focus&l on Eharing illforniation online, at the cl• rath¢rthanpmviding fu]ty SIndaIning. Intbe autumn, I delivered aDeaf Awareness Sl0n to HeaIthyConiwaU w&th volunteer Chris Gould The sion was Very SUCCe&8fv1 alld well.attellth Ialtig to fjJth¢ollaboration Oppthities wÉthCornwall Council. WB started with4D iatroductw session at Cornwall Deaf Conllnunity cell on dtHbetr8. identsfyillg it a8 atop priorityfor health wokn to addw with Deafpeopl We have alitady scheduled&eouple of workshops fcY2025, andthe is buildin& Trdiabetsg topic 15 Seen a5 a step towards addressing otherhealth eonditions thttt dID¢afpIe not be infornLed abou4pmvithng vitsl OptUDi11e& fr feedback Attd ttwolvemt Followin8 a8uccewfjJI bidto-Awards forAll" 8ndrtceiviRg£201KJO.we haVeUthiS lltreaCh. grntttto increase our activities and CQV¢T1ntpÉer¢oSts. This Iws eDabl¢d ustosupportmore Deaf people who have be¢ll isolatsdand unawareof &vailabl¢supporL We bavaa150 covered int•re05ts when y)viders have refi]s¢d to gnsure acclbilIty. bightÉ£hting th¢ll)atty needs of DeafBSL I am very gratsfui to our At the end of the ye. I completed my dw¢e4evel 4e in Dual SetssoryNeeds Assessments. While HLC dDf3 ]lOt offerneeds a&9ewents. we provide adV¢Y sttvieu to wFpxtpeople with sew10sS i &ct65¥ing geryices. Thk8 trainijjg has akEady W m¢ seeure action frnm Cornwall Council alld bettrt" uttderstand the iy£hts of thepeople we supkwrL I cotttinue to advocat2 for mote Rc¢ess to Cornwa]I COU11 Servieu. UFk)n discoverkng a question]re about "H4viug Your Says" I realised that mostpcople in Cornwall had] bren or respomled trj it. IGolltsoi¢d a Covllcil Lead member. and we now hav¢ an 8¢lltfrnM LttidaT&ylor, Lead¢r of Cornwall Cowici4 to visit the Deaf aub and aotively listen to the ¢Thf com0lty in COTnv1L It has been a bwyear, andmy thenks extendtoJecki¢ Goldi4 who iire1¢5dy w the De&feommwty and re¢ently wonthe nclUSIon Cornw2ll"awar¢ as txdl ag our comtnunications t¢am and Paul and Hele fortheiroutstalldittg efforts andourtrustees 8ndvobJut¢eAs give thoirtims frty Cjare Greenivood-Exeelltlve Offieer
co ONFORDBAFAF EOPL EPORT OFTHB Truvr yR ENDED 31vfDEC StrlletUTe9 governance and management The charlty ts controlled by its gOVtrAiMg doafjn&ry£ o deed of aml Cong1th ColF1tsa Hearing LO Crnall (H) is tb6 fac¢ voirL of th¢ D¢8f aDd Hard of HeaTingpBopl¢ of Cornwall the Isles Df Scilly. It is a unique. lttal Comish chatity set up in 1931. and reniains at the forefmnt of helpix8 peDpl¢ ]iVillE wiI]J deafaess hearin£ Ioqs s110tkl0 Jiv¢ fi[lgI1VeS in & world gULrdto sr It ain to wisttheDe&f anddeafened contytO fakn g)ntrol oftheir ]ive4 break downbuTle and help them to acknowledge their heatiti8 losÈ ttttd be able to take actio HLC o)Ter frontlille ddivcry sa¢& to NHS attd other heaIth and welfare providers to vital 5uppoTL creating essentiaj lillks forthe lurifr)gcomrnutiity. Cominunlcatiom Support ThBre hpE beeu25% increase iti thenumber of ConW¢0tLOll Siipwtknokings for 2024 and this flected in an inereaso in ow commuDieatioDS SUPPOrt incom& We have recruited two new tntetyretets during the year which bas enable us to meet the demth of the aeaf ¢oDrAthJity. We hav¢ E¢rvi¢ed a total of sixteetL diff&tnt c]ieDts duriDg the year. Cllents Serviced 14HSCornq[I & hlesofWyNJ •TnvoC( Ctyjrr alvÈ Boml Unk Ir¢oiel uTruro& Penwilhco job(*[e H .. k1ÈsDfSdlt .. The F1ty F3knovthpnsCen - Swe Bav14
RNWALLA CTAryTt)N]IORDEAF AND UARD OF HEARDYG PEOPLE REP RT OF THETRugfEK8 THiYEAR ENDED 31vfDEeEMBER2 Govtrnanee Hr]rtg Loss Cornwall bas a sm811 team vthich BDables enloyeeS to work to their skills. Various new proeeues have beery irnplenwted over rh¢ prnious years aTHI thesB SySt¢mS are now tiOnIng well. Mea5utts have been pllt itip]aceto ¢thHLC fouowgkn onGDPR. Our Team Th¢ team remains the sarn¢ at HLC and baviDg wotk¢d toBetber for a f¢w yeAr8. they understand their 8ep2Tate Io18s but are encouragedto work in Sup[ of each other. are re8ukr team me¢tin8s with the Bx¢cutive Offiiwwho eudeavours to ett8Ute thatth¢ tra]n a conteDt and wwkttg 8ffectivety Whllst HLC only employ two Part-till tsf staff at)d a financi advisor, Ilearing Cornwall rccogois&q that there m&y be th81 we ]e to drnw ott oulsid? TrEour¢es to the OT8Atiisatton efftctively. We wlll continve to streamkn all of our pr(mw Eo that ow ilime can it nyjst eff¢cLiv¢ly spent on thB charitablB"cau5e" Volu)7teers and knibershlp Whilst we don't benefit froni a lar8e numt¢r of The Rotary and Lions ClubB a]so ¢ontinue to be v¢ry supportive wl)eD wg Iwvo needed 889iStance at e¥ts which are challenging for Deaf people to voluuleer for. We bave a]$0 enlisted the offtr oe support from Several people WIKJ beceme aware of o ¢haritythrollEh vhrfous outreach eveJ& W¢hqK to growthis voluthryicam. Our patienvciient da¢& 18 encrypted througb ovrNHS email systAn 8nd w¢ 8pner8lly addw¥ aTLy user of o coM[L1¢atiOtt support s¢rviGe by their NHS nuDtsr. not their nan. This is a system ado>ted by ou Protection HLC abid¢s by the data protKtio)) Let attd sbLrds d3ta And h&s its Dvm Dats Protection Policy to ensure tbe 4propriatewe of ony data We wiil ALWAYS rwect our Sllptth llndbenefacto and nev2r sb8re thetr dats third parties. We only wo[ with British Sign Langu¢ iuterpretus ¢)ptratr nLder the strict tX7ll8 of their wofessioJ bodies, (ASII aDdNRCPD). Cottfidelltiality We will continueto obs¢rve all meLwr&8 in place to. i)nly. sl]aTeillforn]afion vlhert absolutely neccsgary. th& relevant partieA. such os the int¢Tpr¢ter88ndmedical E*)diBs. All mi18 to RCHT are sentthmughtheirsecure systeETL We k¢ep Yery]itdepaperwork ¥smu¢bas we go alo Page 6
co LL A8SOCIATIONFOR DEAF OF I¥K RING PE PLE I¥EARING IA) co NDH EPORT OF THE TR ENDED 31 ECE Rfskand llts¢¢rtafntie The chai?tysectorls on the Iln¢-polilieal) e¢ononit4 Socialiu1¢&bI01&slett{C1w6ft8& °Our findings indicate that dients l$t orLpublic sedorflng aTkVorfixed tenll contracts orwts, may be pticUlarlY vu]ntr&l As noted in previoug minute9 gnd repozts. we att nOwallnDg the&goific4ttt challE&s inthe volthtt&y sector. at Cornwall Coun¢il andthToughoutthe NHS. Tllhilst Thistets and staff contiDue to the major risks to whicb th¢ cbarity is exposBI w¢ constantly tying to mitigatE to these Fisks. as a small owisation. we con only do BO much to figbÈ thenew ju8gernalltof aDdr6mov81 of th¢*rntDuch- If we lose Colltracts with tbe NHS aud RCErr, then abiiity to opuate will be SeveIY cballellE As su¢ILwewill e4ntinue to Ip a Gomtattt eyeon whatwe c8n do to renwin foGu&ged on doing thttbest job w8 catt in 8 very challen8 elimat¥ of cban86 andcuts iLpfovisioD. We shall Continue to offerthe seryiLX that wo know of Ixnefft alld are apprlted by our users but wo shall also loc& forwart ill tbe world of DdeI trchnology. to addrwing atty fatP possilIte5 and look for opporfulliti&4 that have not yet been atplored Inttovation and C4EaÉivity h&ve opelled up a whole new world w Deaf peopl4 with t#knology. gadg¢ts and apps in abulldall. are opportiuJitie8 to expl¢) llotigoor Rlsk Pomcy The Charity CorAmisoll r4uire us to have aTisk pojiry. S¢t otst ill the table are the m&jor tisks fathng the charity. IliskTks¢rlptlon Income-HLC reIies on four major clients for 80% of inccllJ Impact Owner havè lotjgtenn impactof th¢viabllityof tho Charity. ief ExtiVe Officer devBlopments within the Health Setvi Lk of Cashfiow. Lack of fimd% to mE¢t the Clwity's liabilities. FinanR Officer debtor's ledger. Cfv atta4ked ou the Charlty's Information uformation leaditiEto s¢ams anapoLe Pa8e7
liALLAS8O IATI F HEAIiINGP]iOPLE AS HEA EPORT YEAREND THETRu&fEF VOR T Roserves Polley The Thvstees believe that Heating Cornwall slM)llld hotd financial reservu ill ordv to ensu tbat the challty ¢an operate and meet the needs of cIieJ)ts in the event of UDfDreseen attd potentially financial dattydgiDg cireumstan¢e5 ]1£. It lakell into aMmt rdiability and co1nance of tUre DdI ting gf c&th flow and workntig cap[ re4llirc and potenti liabilide5 relating to staff8houldtEere be closure of the chality. The rescrYe4 lIcY bas E¢en devew based on the gulthliti&E set in the CC19 and will tevilwed by th¢ Trustee B¢)ard on basis. Th¢ Charity reserv p)Iicy 18 to niailltsin a sufficient ifft] of re4BTV&g to enable nonn81 opBratÉllg actlvities to contn]u6 over a petiod of six montlty sh(xthl • shortfall in itteomB occur and to take itito aoUllt of auy potential risks And oontÈngeneie8 that tttay from tllne to Therefor4 have considettd thE anmint e¢wival¢Dt to six llnthS OPeEating expendith of £80.OLW. AleoICTreMtOlaPreVIoWYfvnd& UJ)re5tricted 0. £16&782 £167.640 Restixctsd Futt& 4ffl5 £9.192 73.4S7 £2562 The follDwing fund5 an t¢3tricted by thefiwIera C40JLOtteud frf the pulp of thecknity. Th¢ ¢urrtit rriCt¢d h¢ld are sct Dutbelow. aaTE Milne Cormvall CoEiWiUOiIy W&dEbridg¢RDtary AvArds forAJ] NlOal ttery CODmi1tyFWd £32 £24S £1&098 I /Gg12uLS by Dthof the brrd offnwe¢s ¢W.............................................Attd om ItsbEhfbT.
IS REPORT TO TItE TRUS
CORNWAIL AssocfATtON FORDEAF AND HARD
Iwortto th8 on wAatLillatiun of the fillary¢ial 5rdncOM¥ll Ab70GlattonforD¢afaodHatd of
He1DEFEDpI6 lths trutt) fortheyearended31 DeL¥Jts2W24.
Responslbflltiés gnd of rep)rt
As the
OCJATtON OF HEARING PEOPLE lYtENT OF FIN OR THE YEAR ENDE NCJAL ACTIV111 31DE RR 2024 Re#ricied Totel 2023 Total INCO1£ AND ENIIOWMEFrfs PROM Dotyations attd lega¢i Other tradiiiE&ctrvihes Nots5 17253 37253 12,512 J7J Jtrl 171.202 9.694 120.148 Total 198.149 20.000 218.149 EXPENDTrtrRE ON Cltarltabl¢ actlvitles We]fare 2nd education 197 L73 659 NETINCOMEiifxpKNIJLTURE) Transfers behyeell fun(Lf 4.424 15 i¥oi IQ625 .384) N¢tmovemelltltt fuNd5 15.483 1&625 RECONCILtATION OFFUNDS Total thuds broughtforward (28.384) 247.640 9.IY2 6,832 28S.216 273 10
CORNWALLASS eIATION FCJRDEAF HEARJNC PEOPLE HEEr 31 DRCEMBER2024 2024 2023 Total FIXED tL8swrs TaDgibL¢ ¢1$ io 1.138 1.138 1033 221712 D¢bto Cath atbank and ift 12 146 146 33.595 21608 31.066 24.675 55.741 37.197 CREDITORS Arnollots fal1bgthWltb1ll oney¢aE 13 (7J36) (7,336) (7,077) 248.782 24.675 273.457 256.832 24E.7r 24 15 u[nriCted fttnds: QBLwxlfiJnd 168,7 167.640 R¢stricredfuMIs TOTALFUNDS 256.832 The fiwJGièL wq¢ approv by the Bo¥Jd of TnJ&e¢s al autborls&l for i&5ue on Tspi Pas¢ll
crATT ]7OR DEAFAND HARD OF HEARc PEOPLI RIN &gco DIN OT&S TO THE FINANCtALST Ef4T 31 DECEMBER2 ACCOtrrmNC POLICILS BlS of propArinE ther¢1[stmen The finHn¢ial stateJn¢nts of the ejwity. whi¢h a pub]io benefit Isntity FRS Itr2. Iwvo beffi plpad in ordoDc¢ with Clwritie5 SOR (FRS 1021 'AccDuntinB and Reportiug by chariti." SialEment of R¢co]llmdQd Practi 8pplicable to charitto8 pr¢parihg their aollts in acuJtdHnce with th¢ Financial Repothg Stand8r<l applicable iry th¢ UK and Republic of tT¢JatyI W 102) {effethtve I January 2019y, FiTrancial Reportittg Standard 102 The Finattt¥81 REwtin8 Ststtdard Applieable in the UK 8lld Republi¢ of JrBlattd and th¢ Ch¥ifies Act 20II. The fllw¢i8151ai¢mtsts have betn prep0 ibe ]llstori¢&l Iueojlle AU ill¢ome 18 r&8Dixdittthe strtejllO£ ActivitLes olthe ¢hBTity h48 etititlellwtto the fll1. it is pb¢thtthe incleWlbÈ recrived alld th¢aut canbe0#sritibly. I¥#cle5 La¢le& are tecogDised on a ¢85e by Ix%e bast8 the receipt of the leEacy is considered prdwble and the amou cty be mwllred reliftbly. A • WAU beprthbje rfd¢èS bm a ofptolHte.. the ex¢¢ut( have established that t1Or?ffiCIet98S¢ts in the¢st8k to pay is the l¢gaey. aft¢rsettling aDy li&bilities' And y eottdittDM 8ttae1d to the kgacy are eld within thE control of the cbarity or bave beeo meL Viher¢ 12gaeies Fthve been notified tr) the Charity. or th¢ ajarity i5 aware of the gtwing ofprobatr 8nd the ¢riteri& for income recognition bavenotbeenrne( thenthe k8acy is lff&ied4sawDtiWassetalld disclDsed ifmat¢rial. Expendttttr¢ Liabilities at¢ recognid as pedItute s(thi as there il a I¢Bal or obJig8tton cornmittin8 the chartty to that exp1(U it is probNbk tht a traksf¢r tsf economic E£ne£ts F4llll Lx reqUId in Settlnentaryd til¢ amount of thB obli8ati04 can MSEre112bty. Fwdititr¢i8 4¢COUnted foron ao accTuaJs basis and I bEen clawfied under headings that a¥eEte 8U cos¢ to the teOry. WA¢ ¢ts CaDnDt be directly atrrjltsted to patticultr heading5 they b¢tn allLWed ty activittes ou a basis fo$tent with the of ranble fixed 355ets D¢prcLiatioo is providgd at th¢ following anllll rAte5 h ordEr to wxite off ¢ach asset ovtt its estiDnkd Ds¢ful Mres and fi(tinES ComputrT C4UiPmBllt IO% r)tscc4t Impglymeotoffixed 45xts At ry011g IT&14 th¢ chaftty 7BvI tl (twng aTllouots of fts ts1e 8lld illtsngTrt le assets to dctenniDe whether there is any illdicdion th&t those assets knve impairment loss. If any 8ucb ltydication exists. the rvcovwabk ammt of thè Ett is eslimBith io ¢x4Er lo dEknnl thu eXt of the impairmerttlost (ifanyl Taxatto FuDd aEcouJEtlng Unrestrieted canb¢usEd in thethwifable obiedives atth¢(bgzetton of thetru8te&%. FwtherexplAnation ofth¢DthaDdpwof eoch is iucllltsj ID the rwjtesto the fiLaD¢iai ttateuK Page12
SSOCLITIONFOR DEAV AND OF HEARINGFEOP co ARD NCV TA DED31 DEC 202 Accour4TING POUCILg- eonlhitttyj PeD¥loth ert9ts gnd othBrpost-thment beuefrts Thr chwity OF a definedcontributioJJposiDllxlw CoDtriburioDspay•bleto thBthariWsp¢Jo s¢kneArtcharg¢dto th¢ Statem•tof A1V[e&l the fkytslllt& Flttaneial Instruments The charityhas cltct¢d toaw]YtheprDvithtsf Seetiort 11 .B¥¥¢FinanCr lDnts. Section 12 contrðalprovisiow ofth¢instruL is AleEally eJforeE8bk right to s¢t okTthcErfogats srnouDts Bodthtre is Intetiti to ollan¢tbasis L¥ re4lEse the a85Et8nd s¢ttle thel•bibty$illJ]¢y. BAsle finahcl21 a55ets Basig firnicial a58¢ts. w]Jlch InCht a#d tth styj baDk bRlww e illiti81]y rneLwTed at tr¥ms8¢tion price incluéin8 tEaDsa¢tioo c(th and Ere eDtly c&nked llt atiiottsscd cost using the effeetkve interttt present value of thG futUEB ce1[AS at a ThaTet ra of iryter&%L PillaLci&I ets cl8Lsifi2d As receiv&bkwithin oneYe&rar¢TtO¢otsQ. B4510 firtanelal Ilabllldeg Basic fitthnciai li8biJitie4 incknling tyjItorS td loattg ijitsilly 2t transa10 price unless the amgement c0nstibJ a fJtrJanGiJJg tlallS• Fkn the debt IrEnt is mEasuThI 8¢ theprwÉ value of the fvbjre paym6nts di%c¢mnted at a matht cf ititet¢sL Fithla1 lithijth ¢Ifi¢d & payable witknn Trats ¢dItors are obJi8ations to pty for SO or 3Avices have been wuired i& th¢ ordknary courne of opeEationsfrom supplkr& AmrAmts pay4ble ttTe ckntSed 35owerLt liabiikies Sf pRyTreJ>tis due witbill oneyear . If nol they ar¢ w¢mod as ttOTrCULTEllt Jiabilirix Trade 8rerecogmse&illiflly &transac¢ion Derecognitlon of fiLanelalll8bllltEes lled. Crltleal accouullng Judgtm¢ntsaMd keysO#rc¢so£¢lMaIl0L th¢ %ppliesÈton of the ¢barity's &tIng pOItCi ths InL8fees qre trquired ts mEke judgementy w(imates and assumpliorL% about the ¢aLTyig amount of et$ ar ]iabi]ilies th&t Rre not Ndily Bpp8reot from othtr $QUTee& Th¢ &stimates and aSsleted assumpuoLg art b81 ¢)D histo1 upvteit and otkr factsKE thllt cunsidpttd tD bcr¢Jcv8nL A¢tsl rewlts may dÉffErfiDmthese The estimates and UDthrlying assuwtionB ArereviBwol OD an Iwing Ewi8. Rev[05 to ECCOting esFiM8tes 8re recognised iti thc in whieh the tlIte 18 fEVi5Edwhere thcTrvisioTr affects (wly thatpeffiod. oriti the p10d oftbe RViSiOL andfvlltrepetityJE wber¢thefftis1onafFts I¢Dtarafotsftpthd& Page13
RIIWAIL ASSOCIATTOU YOR OF HEARING PEOPLE DING TO TFTE PIWANCIALSTAT , FOR THE YEAR E 31D DONATIONS AND LEGACILS 2tr24 2023 DoDatioDsaDdfollthaistr8 Orants 17.253 11512 37 2024 2tr23 NAtiot Lottery ComwJityFtmd 20.000 2023 Fundtaisiog events 720 7.110 Specch tt) tsxt 161434 IIIA74 171 2024 23 Deposit ac*yJrLitinttt¢SE 900 41 174 Costs (s¢e (sr Lot¢ ?) Tot818 WElf8reEnd edtiOn 111894 91867 DfREcf COST8 OF CHARTfABLEAcfiviTIL8 2021 lthrple. c05fs Baaic BSL MUL5ES SpEech to text Advo¢acy 4upport CDUll5Bllin8 GOALD IOQ765 1.017 4.905 71.361 1.080 4,538 976 111894 79.355 Page14 ontinueiL..
eORP4WALLASSOCIA7YONFOR DEA OF IIEARINC.PEOPLE DING OT TO THE ct rA DED 31 DRC NT&_ con "nutd 2024 SUPPORTCOSTS Toith Welfarejttd eduwion 91 105 lJ49 eded31 De¢emb¢r2023. ste,qnSes of£25 weyepwt fOrtheYre11Cd 31 Decth2024 (2023: £8S). STAFF COSTS AdmiLiskatiou 2024 2023 IQ. COMPARaTIVES FOR THE sfATEMENTOFFllWICIALACTIViT funds 11512 0thertr8dirt8aclivittes ILveskneThtTncom 120.198 9.TJJ 120,198 TolAI EXPENDITURE ON Chgrltable acdvities W¢]far¢ t1 educatioL Ill189 Netg&itis OD inveMmEnts TrAts9fer¥ boiwetrn fulld$ (26.914) (1.470) 3411 (28.384) r4etmovementth fjntds (2374) (4.810) ONClllATION OFFUNDS Total thDds broughtfotw4td (28J84) 111214 14.(*12 285.216 Page16 contlliued..
OCIATION FORDEAF Af4D OFHEARINC PE TO FOR EAR CIALSTATEhIENTS. conl1ned DEC ii. emput cquipm¢nt TotEIs co At l J4lluary2024 Avd3l DocÈtykn2024 DEPREaATrON At l January2024 ChaL3e foryear 10.316 9.089 71 176 11.112 At 31 Dtcember2024 1193 NRTBOOK VALUE At31 De¢¢mbBr2024 630 At31 Dec¢thber2023 1227 At I JaThuary2024 Additiong Disposals R¢valllatiUll8 224.679 47 (4,351) 3.S39 At31 Db2w24 223 914 NrfRooK VAIITE At 31 DecBmber2024 At31 Dec¢Jlliw2023 13. DEBTORS: Amoufm FALLINC DtIBWITHIN ONB YL4R 2Q3 Ttath debtots Otberdebtors 13.159 5.000 14.621 S.OL 3S87 Page16 nÉtllued..
RNWALLASSOCIATION FOR OPVCARING PEOPLE AT CIIEDrroRS: AMOUF41S FAILING DifEwiTHINONR YEAR 2023 TTad¢ ciEditots 571 465 Other ¢redltsYs 4256 Transf AtVI At 31112124 Unrestrithd fllnds G¢ntral fimd 167.640 4,424 13282) 168,782 Re&trt¢tod fund8 Pmject tt08ts 247.640 4.424 (3,2Q) 248.782 9,IY2 24,676 273.457 Illco]ninE fonds UnreStrthd ftsnds 19&149 (L97gQ) 42J7 4.424 R¢8trlctsT funds PEojectcosts Cl.799} 12201 21 5.701 14ge17 o)nlillue&..
CORNWALL ASSOCTATION 71OR DEAVA OF HEARtNG PEOP IG TO THE OR TirK ANCIAL &fATEMEN13_ c ARENDED31 DECEM 202 IS MOVEMEFIT IN FUNDS. eDnttRlled Compmttves formovemwtin Net At Iiir23 At 3111Y23 Ullrestrlcted fund¥ a¢ner fuud 191214 126914) 3.340 167.640 80.000 fun Projectcosts 271214 IW14) 247.640 14N2 (1.470) (3.340) 9.192 285216 28 256.832 Comporativ¢netrttovowttin itththd itt th¢abovearea5 5)l]D IncomiD8 Re50uKu GaIns lthwettt UnrÈ£trioted funds 141441 71189) Restrieted fund$ Project¢05ts (26914) (1.470) (1.470) TOTAL FtrfriDS 173 Pagc18 contillued..
RNWALL A880CtATiONFORDEAFAND OF HEARINGPEOPLE S TO THE IIINANCIAL STATEMENTS_ e FOR ARENDED31 D I& MOVEMBMTINFUNDS. ¢on(illu Aourr¢ntye8r 12montt¥ aTdprtoryEar 12 ¢wnbiuedpositiun i8 88 follo. Net Tywf At IIIA3 At 3111V24 lld8 UnrutrletEd a¢r colfins1rCrn 191214 IU490) 58 168, RÈsttRcted Pxojectcosts 271214 58 248.782 14.( iO,TJl (58) 24.675 A curntyear 12 monthg and wioryrllr 12 months iDthded ill tb¢ above a as follow ¢xp¢rtdal Gainsand MDvemJt iry fiJn6s UttTegtrittsd fuDds Gewl fiu C370.ISI) 7.071 Restrirthifunds (22,490) 19269) 10.731 TOTALFUNDS 360 The cont1ll8¢neyrtsrzvewR91s Six mollthf)fntn[mg¢JxL%sÈtde to enAble nomwl operntsDg aBtivities EO couttnll¢ Fn the eVet of 85hottFall Èll orotherwlia] iisks and coDkngen¢iE5 that Moy arisc tirne tD till? The restrtsd reserv¢ teprnsents fi]nds elyE for theinwvwcntofthe helllth aMtal well bw ofde peopl¢4provlding a t¢th¢lo8yplatforni fortheptyTrfow¥lly de8f. r21]18#d advocacy wstg. Dutin8theyearthe ¢haritypa1dThQW0f£25 (2023: £85). Py19
nMVALLASSOCtA DETAILED S FO ATE F IPINANCEAL 2023 DonatloLf xndltgaelÈs Don&tion$ andthIS]ng GrallLS 17.2S3 12.512 Othtr tradtngactlvitles Fyndraisingevejjts Deaf twsrenes$ tixiLitt8 Communic2tion¥ support ¢0 text 37,253 11512 720 7.110 161434 111,574 1.091 ve&twentthllo2 171.202 120,198 D¢pDSit account latert 174 9.690 41 Tot41knfoJoing r¢souT 218,149 142.441 EXPENDrruRE Ch4rlt&bleactirftits IufÈiprelercDSts B&sicBSL courses SpBe¢h to text Advoc&Gy 5UPPOrt Counsellillg GOAL 100.765 1.017 4905 62Q7 71361 1,080 4538 976 Supportcosts MaJtagetr¢tnt Wages Pellsions Rattts and W4tsr uran¢ Light8lld heat TelephDne Po#ag6aDd Stationery led fory/Erd 111894 79.355 65.493 60J60 1.297 387 1,343 190 1085 1,140 67.(1 413 1.506 1285 I,IS4 7<493 Thi5poge doesnrtfomip&tofdKdatsthry ststabellts Page 20
ALL ASSoCTION FOR D OF HEARtNGP]IOPLE FAWD ARfJ ILED STATEMENT OF FANCILA FOR DED31D 024 Man8gement Brougbt fonwArd Advertisin8 Suudri¢s Stsff ¢ralThv 2023 74.493 623 L.923 248 11677 354 176 719 67.Q02 301 iooI Softprnre5UPPOrt FLKtyrn and fitti0gS 11642 754 176 719 91213 Ffllance 83595 105 Govgrnante eosts tndop¢ndentaYBmineE* fBE andoffi¢erdfEe5 106 1,422 127 1774 NetnM(exP¢MdlÈllye) before gths gud IT3.659 12J88 Rls¢d recognlsed galHs 2nd J (31218) 4.237 etJn¢omdlexpendthTre) Page21