Smalles Goldie Group
REATINfj ADVAtrITAG
REGISTERED COMPANY NUMBER: 00210796 (England and Wales)
REGISTERED CHARITY NUMBER: 220773
The Hull and East
Yorkshire Centre for the Deaf
Financial Statements
31st December 2021
SD-0204423-1
ICAEW
CHARTERED
ACCOUNTANT5

The Hull and East Yorkshire Centre for the Deaf
Contents of the Financial S,tatements
for the year ended 31st December 2021
Page
Report of the Trnstees
Report of the Independent Auditor5
Ststement of Financial Actsvities
Balance Sheet
Notes to the Financial SLitemants
11
Detailed Statement of Financial Activiti8s
21

The Hull and East Yorkshire Centre for the Deaf
Report of the Trustees
ftir the year ended 31st December 2021
The Iruslees who are also directors of the charity for purtx)ses of the Companie5 Act 2006, present their
report with the financial statements of the charity for the year ended 31 sl December 2021. The trustees have
adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practice
applicable to charities preparing their accounts in accordanct with the Finawal Reporting Standard applicable
in the UK and Republic of Ireland (FRS 102) {effective 1 Janltary 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The principal objedive of the Centre is the provis￿￿n d sctial amenities, re(xealional and other facilities for
people who are either deaf or hard of hearing. The four inlemal committees develop, plan and implement the
members social and other requirernents. which are limited only by the resources prOV￿ed by the building, and
the requirements of the Management Committee and Board of Management.
ACHIEVEMENT AND PERFORMANCE
Achigvoments and perfonnanc8
The provision of a warm, comfortable and well equipped s(Kxal centre which has a finanaally sound future is
the only meaningful measure of achievemenl and perfornan￿. This is being consistently achiev& and is
expected to be maintained for the for&seeable future.
The prime source of funding of the charity is income from the investment portfolio, which is supplemented by
donations and legacies. The investrnent portfol￿ ts in the discretionary management of Kieinwort Hambros.
The board are visited by Kleinwort Hambros annually in order to ￿VIeW F*rformance, which is currently
satisfactory when measured against agreed investment objeclrves.
FINANCIAL REVIEW
Flnancial position
The charity's income for the year ended 31 December 2021 was £38.953 {2020.. £45,760). Totsl expenditure
amounted to £99,294 12020- £83.9561 and net gains on investments were £79,6￿ 12020." loss £59,350)
resultiro in 8 surplus of £19,35512020.. deficit £97.5461. The charity had unrestrided reserves of £1,272,083
(2020". £1,252.7281 and restricted reserves of £2,84412020". £2,844} at the year end. Taking into account the
nature of the charitys income streams. the trustees are of the view that reserves at these levels are sufficient.
STRUCTURE. GOVERNANCE AND MANAGEMENT
Goveming document
The HLJII and East y￿kShire Centre for the tjeaf (IncortK)rated) is a charitable company limited by guarantee
as defined by the Companies Act 2(￿, incorporated on 19th November. 1925. The company was established
by the Memorandum of Association which sets out the objecas and p(Y•vers of the charitable company and is
governed under ils Articles of Association. It was resolved in 2015 that updaled Articles under the Companies
Acl 2006 be adopted. In the event of the company being wound up members are required to contribute an
amount not exceeding £10.
Recruitment and appointment lo the Board of Management
The Board of Management of the company are also charity trustees f(￿ the purpK)se of charity law and under
the company's Articles are known as directors of the Centre. UThJer the requirements of the Memorandum
and Arlides of kn￿ation one third of the membws of the Board of Management are subject to retirement by
rotation.
The ￿rd of Management can c￿S￿st d not more than twenty five indNHluals but is not subject to any
minimum.
Recruitment of Board members is undertaken by the personal in1rc￿1￿cI10n of an exisb'ng Board member. The
Board presently indudes four members who are pn)foundly deaf and are active members of the Centre.
Page 1

The Hull and East Yorkshire Centre for the Deaf
Report of the Trustees
for the year ended 31st D8cember 2021
STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisational structure
The Centre has a resident Manager, a qualified sigw. who is res[￿sIble for control of the day to day needs
and requirements of the profoundly deaf members and supervision of the premises. equipment and minib¢Js.
She is invited to attend all board meeb.ngs as a guest.
A Management Committee. (x)mprising 15 deaf members and four Board members. one of them being the
Chairman, meets quartedy, usually two weeks befrye the Board, and deals with the genero1 running
requirements, n￿5 and requests of the members. Chaimian reports lo the Board all mallers that are of
relevance or require Board agreement ¢y approval.
Four internal committees, Sports, Over 55s, Social and Bar. are run entirely by the deaf members of the Centre,
with any mallers requiring further consideration being reported to the Management Committee and thence to
the Board as necessary.
Board Member Induction
New recruits lo the Board are vetted thrtwgh attendan￿ at a Board meeting, before being apwinted, lo
establish their skills and potential conlribulion. The prime requirement of a Board member is allendance at
four quartedy Board meetings each year ￿th any further input being related to their established skills. Each
Board meeting provides an ideal opportunity for any new Board member lo ask for information or explanation
about any aspect of the affairs of the Centre. On appointment each new Board member is provided wth a
copy of the Charity Commission tK)oklet CC3- The Essential Trustee." What you need lo know.
Related parties
The Centre is finanaally independent and there are m relat￿1 parties.
REFERENCE AND ADMINISTRATIVE DEfAILS
Registered Company number
00210796 (England and Wales)
Registered Charity number
220773
Registered office
63 Spring Bank
Hull
East Yorkshire
HU3 1AG
Page 2

The Hull and East Yorkshire Centre for the Deaf
Report of the Trustees
for the year ended 31st December 2021
Trustees
J R Barnes (Treasurer)
M H Rothwdl
D M Terry Ichaimian)
M Hayes (resigned 16.6.20211
J M Sirnpsoll
R Smedley
M Ashursl
Y Barwick (Secretary)
S J Smith
L J Ta￿Or (appointed 22.9.2021)
D C Franklin lappoinled 1.12.2021)
S Harness (appointed 1.12.20211
K Dorley (appointed 3.3.2022)
A Mason {appoint￿l 3.3.2022)
Audito
Smalles Goldie
Chartered Accountants
Stsiulory Auditor
Regent's Court
Princess Stred
Hull
East Yorkshire HU2 8BA
Banke
HSBC Bank PIC
34 Jameson Street
Hull
East Yorkshire
HUI 3JX
Solicitors
Rollils LLP
Ciladel House
58 High Street
Hull
HU1 1QE
Investment Managers
SG Kleinwort Hambros
Bank Limited
8 Sl James's Square
London
SW1Y 4JU
STATEMENT OF TRUSTEES. RESPONSIBILITIES
The trustees (who are also the directors of The Hull and East Yorkshire Centre for the Deaf {Incorporatedl
Registered Charity for the purFX)ses of company law} are responsible for preparing the Report of the Trustees
and the financial statements in a{￿rdanCe wslh applicable law and United Kingdom Accounb"ng Standards
{Uniled Kingdom Generally AiTrpted A(mJnting pract￿).
Page 3

The Hull and East Yorkshire Centre for the Deaf
Report of the Trustees
for the year ended 31st December 2021
STATEMENT OF TRUSTEES. RESPONSIBILITIES- continued
Company law requires the trustees to prepare financial statements for each financial year which give 2 true
and fair view of the state of affairs of the charitable company and of the incTrming resour￿ and application of
resources, including the income and expenditure, of the tharttable company for that pericKI. In preparing those
Inancial slalernenls, the trustees are required to
select suttable 8cc(unting policies and then apply them (x)nsistenUy'
observe the melh(xJs and principles in the Charity SORP.,
make judgements and eslirnates that are ￿asonable and piudent",
prepare the financial statements on the going concern basis unless it is inappropriate lo presume that the
charitable company will continue in business.
The trustees are responsible for keeping proper accwnling re￿rdS which disclose with reasonable accuracy
al any lime the financial tK)silion of the charitable company and to enable them lo ensure that the financial
sl2lemenls comply with the Companies Act 2QK6. They are also responsible for safeguarding the assets of the
charitable company and hen￿ for taking reasonatAe steps for the prevention and detection of fraud and other
irregularities.
n so far as the trustees are aware..
the￿ is no relevanl audit information of vthich the charilable cJ)mpan￿5 auditors are
unaware", and
the trustees have taken all steps that they ought lo have taken to make themselves aware of any relevant
audit information and lo establish that the au¢Yilors are aware of that information.
AUDITORS
The auditors, Smailes Goldie. NMII be proposed fcr r￿apPointrnent at the forthcoming Annual General Meeting.
Approved by order of the t￿ard of
une 2022 and si
on its behalf by..
D M Terry IChairman)- Trustee
Page 4

Report of the Independent Auditors to the Members of
The Hull and East Yorkshire Centre for the Deaf
Opinion
We have audited the financial statements of The Hull East Yorkshire Centre for the De8f (Incorporated)
Registered Charity {the 'charilable company,) for the year ended 31 st 0￿mber 2021 whith rAimprise the
Slalemenl of Financial Activities, the Balan￿ Sheet and noles to the financial statements, induding a summary
of significant aco)unting policies. The financial rewKLirYJ framework that ha5 been applied in their preparation
is applicable law and United Kingdom Ac(xyJnting Stsndards (United Kingdom Generally Accepted Accounting
Praclicel.
In our opinion the financial statements-.
give a true and fair view of the stale of the charitable (Thipany's affairs a5 at 31 st December 2021 2nd of
its incoming resources and application of reSoUr￿s. induding its income and eXpelldltu￿, for the year then
ended.,
have been properly prepared in aC(X)rdar￿ V￿th United Kingdom Generally Accepted ALv)unling Practice,.
and
ave been prepared in a¢X￿dance vAth the requirements of the Companies Act 20(￿.
Basls for opinion
We conducted our audrt in accordan￿ with International Standards on Auditing (UK) {ISAs {UK}} and
applicable law. Our responsibilities undw those standards are further desc¥iW in the Auditors, responsibilities
for the audit of the finanoal slalements section of our report_ We are independent of the charitable company
in accordanix with the ethical requirements that are rthvant to our audit of the financial statement5 in the UK,
including the FRC'S Ethical Standard, and we have fulfilled our other ethical resFrt)nsibililies in accordance with
these requirements. We believe that the au¢Yit eviiJenc* we have obtained Is suff￿lent and appropriate lo
provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have conduded that the truslees. use of the going concern basis of
a(￿oUntIng in the p￿paration of the financial statements is appropriate.
Based on the work we have performed. we have not identtfied any material Ur￿ertaIntieS rdaling to events or
conditions that, individually or cdlectivety, rnay cast slgnrfi￿nt doubt on the charitable company's ability to
continue as a going Ixincern for a Ftri¢>J of at least twelve monlhs from when the finanaal slaternents are
authorised for issue_
Our responsibilities and the responsibilities of the trustees wth resped lo going concern are described in the
relevanl sections of this rewL
Other inforniation
The trustees are responsible for the other infom)ation. The other inforrnation comprises the information
included in the Annual Report, other than Ihe financial statements and our Report of the Independent Auditors
thereon.
Our opinion on Ihe financial Statements does noi cover the other infomiation and, except to the extent
otherwise explicitly slated in wr retKKt. do not express any forn of assurance condusion Ihereon.
In connection wlh our audit of the financial stalements, our ￿￿nsIbIlity is to read the other information and,
in doing so, consider whether the other information is materially incorisistent with the financial slalemenls or
our knowledge obtained in the audit or otherwse appears lo be materially misstated. If we identify such
material inconsislencies or apparent material misstatements. we are required to delemiine whether this gives
rise to a tnatefial misslalement in the financial statements themsefves. If, based on the work we have
performed, we condude that there is a material misstatement this (*her infomiation. we are required to
report that fact. We have nothing lo report in this regard.
Page 5

Report of the Independent Auditors to the Members of
The Hull and East Yorkshire Centre for the Deaf
Opinlons on other matter5 P￿crIbed by the Companies Act 2006
In our opinion, based on the work undertaken in the txxjrse of the audit..
the information given in the Report of the Trustees for the financial year for vlhich the finanaal statements
are prepared is ￿nsIStent vthh the financial statements". and
the Report of the Trustees has b￿n prepared in accordance wth applicable legal requirements.
Matters on which we are required to report by exception
In the light of the kn￿edge and understanding of the d)aritable company and its environment obtained in the
course of the audit, we have not identrfied material misstatements in the Report of the Trustees.
We have nothing to report in respect of the folloNMng matters where the Companies Act 2CQ6 requi￿$ us to
report to you rf, in our opinion..
adequate acC￿ntIng records have not been kept or relums adequate for our audit have not been received
from branches not visited by us,. or
the financial statements are not in agreement with the a(xx)unling re￿rdS and retums", or
certain disclosures of trustees. remuneration specffied by law are not made., or
we have not received all the infomalion and explanations we require for our audit", or
the trustees were not entitled to take advantage of the small c£smpanies exemption from the requirement to
prepare a Strategic Report or in preparing the RepcKi cl the Trustees.
Responsibilitigs of trustees
As explained more fully in the Slalemenl of Trustees. Responsibilities. the trustees (who are also the direclors
of the charitable company for the purposes ol company lawl are responsible for the preparation of the financial
statements and for being satisfied that they give a true and fair VEW, and for 5u¢h internal (x)nlrol as the
trustees determine is neiEssary to enable the preparation of financial statements that are free from material
misstalemenl. whether due lo fraud or error_
In preparing the financial statements, the trustees are responsible for assessing the charitable company's
ability lo continue as a going o)ncern, disdosing, as applicable, matters related to going concern and Ljsing
the g￿ng concem basis of a(xounting unless the truSt￿S either intend to liquidate the charitable company or
lo cease operations. or have no realistic allemative but to do so.
Our responsibilities for the audit of the financial statements
Our objectives are lo obtain reasonable assurance about whether the finanoal statements 85 a whole are free
from material misslalement. whether due lo fraud or error, and to issue a Report of the Independent Audrtors
that includes our opinion. Reasonable assur3r￿ is a high level of assurance, bul is not a guarantee that an
audit conducted in accordance wth ISAS (UK) wll always delect a malerkal misstatement wherTr Il exists.
Misstatements can arise from fraud or error and are c¥)nsidered malerial rf. individually or in the aggregate,
they could reasonably be expecled lo influence the economic decisions of users taken on the basis of these
financial slalemenls.
The extent lo which our pr￿edureS are capable of det￿tIng irrwjlarities, induding fraud is detailed below..
Our approach to identtfying and assessing the risks of material misstalemenl in respect of irregularities,
inclLJding fraud and non-complian￿ with laws and regulations, was fwJsed on specific laws and regulations
which we tx)nsidered may have a direcl material effect on the financial statements or the operations of the
company, including the Companies Act 2CN)6. tax legislation, data protection, anli-bribery, employment.
environmental and heallh and safety legislation. An understanding of these laws and regulations and the extent
of Compliar￿ was obtain￿1 Ihrough discussion with management and inspecting legal and regulatory
corresponden￿.
We assessed the SUS￿ptibIIty of the company's financtal statements lo material misstatement, including
obtaining an understandin9 of how fraud might occur, by making enquiries of management and considering
the intemal contr(As in pla￿ to mitigate risks of fraud and non-compliance wilh laws and regulations.
Page 6

Report of the Independent Auditors to the Members of
The Hull and East Yorkshire Centre for the Deaf
To address the risk of fraud thrwgh management bias and override of wntrols, we:
-performed analytical pr￿dureS lo identfy any unusual or unexpected relationships-
-assessed whether judgements arKI 2ssumpts.ons made in delermining the aC￿￿ntIng estimates were
indicative of potential bias,. and
-investigated the rationale ￿h1nd signrfi(2nt unusual transactions.
In response to the risk of irregularities and non-compliance with laws and regulations. we designed pro(*dures
which included, but were not limited lo=
-agreeing financial statement di5dosures to undertying supporting d(umentation.'
-reading the fflinules of meetings of those charged wtth g0Veman￿.,
-enquiring of management as lo actual and potential Ittigation and daims"
Due to the inherent limitations of an audtl. there is a risk that we wll not detect all irregularities. induding those
leading lo a material misstatement in the finanaal staternents or non-compliance with regulation. This risk
increases the more that Cornplian￿ smth a law or regulation is removed from the events and transactions
reflected in the financial statements. as we will be less likdy lo tecome abrdre of instan￿S of non-complian￿.
Auditing standards also limit the audit procedures r￿uIred to identrfy non-compliance wth laws and regulations
to enquiry of the directors and other management and the inspection of regulatory and legal correspondence,
rf any.
The risk is also greater regarding irregularities occurring due lo fraud rather than error, as fraud involves
intentional concealment, forgery. cdlusion, omission, ￿ misrepresentation.
A further descriplion of our responsibilities for the audit of the financial statements is located on the Finanual
Reporting Council's website at wWw.frc.org.u￿audIl0rsresponsibIllts"eS_ This desuiption forms part of our
Report of the Independent Auditors.
Use of our report
This report is made sdely to the charilable 1￿MpanY'S members. as a l)cKly. in aC{x)r(Jan￿ with Chapter 3 of
Part 16 of the Companies Act 20LK. Our audit work has been undertaken so that we might slate lo the
charitable company's member5 those matters we are required lo stale lo them in an auditors. report and for
no other purpose. To the fullest extent pemiitted by law, we do not ac￿p1 or assume resK)onsibilily lo anyone
other than the charitsble o)mpany and the charitable (1)mpan￿S members as a boxly, for our audit work. for
this report, or for the opinions we have formed.
Luke Taylor Bsc (Hons) ACA Isenicw Statutory Auditor)
for and on behalf of Smalles G￿die
Chartered Accountants
Statutory Auditor
Regent's Court
Princess Street
Hull
East Yorkshire HU2 8BA
8th June 2022
Page 7

The Hull and East Yorkshire Centre for the Deaf
Statement of Financial Activities
for the yeor ended 31st Deceml)er 2021
2021
Total
funds
2020
Total
funds
Unrestricted Restricted
fund
fund
Notes
INCOME AND ENDOWMENTS FROM
Donat￿onS and legacies
4.308
9,092
Investment income
34.645
36,668
Total
38.953
38,953
45,760
EXPENDITURE ON
Raising funds
10,559
10.559
9,628
Charitable activities
Costs of activities in fUrtherar￿ of the
charity's objects
88,73S
88.735
74.328
Total
83,956
Net gainsl(lossesl on investments
79.696
59,3501
NET INCOMEI{EXPENDITURE)
19.355
19.355
(97,546)
RECONCILJATION OF FUNDS
Total funds brought foThvard
1,252.728
1.255.572
1,353,118
TOTAL FUNDS CARRIED FORWARD
1.272,083
2.844
1.274.927
1,255,572
The notes form part of these finanoal statements
Page 8

The Hull and East Yorkshire Centre for the Deaf
(Registered number: 00210796)
Balance Sheet
31st December 2021
2021
Total
funds
2020
Total
funds
Unrestricted
fund
Restricted
fund
Notes
FIXED ASSETS
Tangible assets
Investments
75.427
10 1 179,760
75.427
1.179.760
76,826
1,139,649
1.255.187
1.255.187
1.216.475
CURRENT ASSETS
Debtors
Cash al bank and in hand
11
6,286
20.795
6.286
23,639
6,131
41,983
27.081
29,925
48.114
CREDITORS
Amounts falling due wthin one year
12
110,185)
110.185)
19,0171
NET CURRENT ASSETS
16.896
19,740
39.097
TOTAL ASSETS LESS CURRENT
LIABILfflES
1.272.083
1.274.927
1,255,572
NET ASSETS
1.272.083
1274,927
1.255.572
FUNDS
Unrestricted funds
Restricted funds
13
1.272.083
1,252,728
2,844
TOTAL FUNDS
1.274,927
1,255,572
The notes fomi part of these finanaal statements
Page 9
continued...

The Hull and East Yorkshire Centre for the Deaf
(Registered number: 00210796)
Balance Sheet - continued
31st December 2021
These financial statements have been prepared in atx0rdan￿ wth the provisions applicable to charitable
companies subject lo the small companies regime.
The financial statements were approved by the Board of Trustees and authDfised for issue on 8th June 2022
and were signed on its behalf by..
D M Terry {Chairman)- Trustee
, j./f f£/(
J R Barnes (Treasurerl- Tnjstee
The notes form part of these finanaal statements
Page 10

The Hull and East Yorkshire Centre for the Deaf
Notes to the Financial Statements
ftjr the year ended 31st December 2021
ACCOUNTING POLICIES
General inf0m￿tIOn and basis of preparation
The Hull and East Yorkshire Centre for the Deaf is a private ￿mpally, limited by guarantee, registered
in England 2nd Wales. The company's registered number and register￿1 address is given on
page 2 of these finanryal statements.
The financial stalernents of the charrty, which is a public benefit entity under FRS 102, have been
prepared in a(X)Ydan￿ with the Charities SQRP IFRS 1021 'A[￿Unti￿j and Reporting by Charities..
Statement of Recommended practi￿ applicable lo charities preparing their accounts in accordance
with the Financial Reporting Standard applii*ble in the UK and Republic of I￿land IFRS 1021 {effective
1 January 2019}', Financial ReFK)rtifvJ Standard 102 The Financial Reporting Standard applicable in
the UK and Republic of Ireland. aThJ the Charities Act 2011. The financial statements have been
prepared under the historical cost convention. vith the eX￿pIlon of investments which are included at
market value, as modrfied by the revaluation of certain assets.
The financial statements are prepared on a goiThJ concem basis under the historical cosl convention,
rnodified lo indude certain items at fair value. The financial statements are presented in sterling which
is the functional currency of the charity and rcunded lo the nearest p￿nd.
The significant accounting wAicies applied in the preparation of these finan￿al st2tements are set out
below. These policies have been consistently applied to all years presented unless otheNise stated.
Incomg recognition
l In￿)ming resources are induded in the Statemenl of Fina￿al Adivities (SOFA) when the charity is
legally enlilled lo the income after any performart￿ c￿ditIOnS have been met, the amount can be
measured reliably and it Is prObat￿e that the In(￿}e wiu be receiv￿.
For donations lo be recognised the charity wll have ￿eT￿ notified of the amounts and the settlement
date in writing. If there are corsditions attached to the donalion and this require5 a level of performance
before enlillemenl can be obtained then income is deferred until those conditions are fully met or the
fulrilment of those o)ndIt￿nS is within the control of the tharity and il is probable that they wll be fulfilled.
For legacies, entitlement is the eartier of the charity being notified of an impending dislribulion or the
1gJacy being received. Al this point income is recX)gnis￿l. On (￿s1On legacies will be notified lo the
charity however it is not possible to measure the amount expecled to be distributed. On these
occasions, the legacy is treated as a (x)ntinwt asset and disdosed.
Investment in(x)me is eamed through h￿dIng assets investmenl purposes such as shares. It
indudes dividends and interest. Where il is not practiC2ble to identify inveslmenl management costs
incurred wlhin a scheme with reasonable accuracy the Investment income is reported net of these
costs. It is included when Ihe amount can be measur&J reliably. Interest income is reccKJnised using
the effective interest meth¢)J and divmjend ino)me is recognised as the charity's right to re￿1ve payment
is established.
Expenditure recognition
Al expenditure is accounted for on an acuuals basis and has been Classifi￿ under headings that
aggregate all costs related to the category. Expenditure is reu)gnise(I where there is a legal or
constru¢live obligation to make payments to third parties, it is probable that the settlement wll be
required and the amount of the obligation can be measured reliably. It is categorised under the fdlowng
headings..
Costs of raising funds indudes portfolio management fee5 in re5pecL of the charity's investments
Pa9e11
continued...

The Hull and East Yorkshire Centre for the Deaf
Notes to the Financial Statements - continued
ft>r the year ended 31st December 2021
ACCOUNTING POLICIES- continu
Expenditure rocognition
Expenditure on charitable activities includes all Oth￿ runniThJ costs of the charity
Grants payable lo third parties are wthin the charitatle objectives. Where unconditional grants are
offered, this is a(med as scx)n as the reup¢ent is notffied of the grant, as this gives rise lo a reasonable
expectation that the recipient wll receive the grants. Where grants are conditional relating to
performance then the grant is only accrued when any unfulfilled ¢x)nditions are outside of the conlrol of
the charty.
Support cosl allocatlon
Supwt costs are those that assist the work of the tharity but do not directly represent charitable
activities and indude office costs, govemance costs and administrative payroll costs. They are incurred
directly in support of expenditure on the objects of the tharity and indude project management carried
out at Headquarters. Where suppcxt costs cannot be directly attributed lo particular headings they have
been all￿ted to wsl of raising fu￿lS and expenditure on charitable activities on a basis consistent
with use of the reSoUr￿s. P￿miseS overheads have been allocat￿ on an insert detail basis and other
overhead5 have been all￿ted on an insert detail basis.
Fund-raising cx)sls are those illcutred in seeking vduntary ￿ntributIOnS and do not indude Ihe costs of
disseminating information in support of the charitable aclivities.
Tangiblg fixed assets
Depreciation is provided al the following annual rat￿ in order lo wrile off each asset over tts ests"mated
useful life.
Freehold property
Improvemellls to property
Fixtures and fittings
1%on cost
10A on cost
25°A on cost and 10Yo on cost
Tangible fixed assets are stat￿j at cx)st ((￿ deemed ￿$t) ￿ valuation less accJJrnulaled depreciation
and accumulat￿￿ impairment losses. Cost indudes costs directly attributable lo making the asset
capable of operating as intended.
Taxation
The charity is an exempl charity Y￿1n the meaning of schedule 3 of the Charities Act 2011 and is
onsidered to pass the tests set out in Paragraph 1 sCh￿￿Ule 6 Finan￿ Act 2010 and therefore it meets
the definition of a charFtable company for UK ccryjration tax purposes.
Value added tax is not recoverable by the Centre and is charged lo the statement of financial activities
or balance sheet, as incurred.
Funds
Unrestricted funds are available for use at the discxeli)n of ihe trustees in furtherance of the general
objectives of the charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in 2(xX)r(1an￿ vmth specrfic restrictions imposed by
onors or which have been raised by the charity for part￿lar purposes. The thst of raising and
administering such funds are charged against the swific fund. The aim arKI use of each restricted fund
is set out in the notes lo the financial statements.
Page 12
(x)niinued...

The Hull and East Yorkshire Centre for the Deaf
Notes to the Financial Statements - continued
for the year ended 31st Decembor 2021
ACCOUNTING POLICIES - continued
Investments
Investments are recognised initially at fair value which is rtormally the transaction price excluding
transaclion ￿Sts. Subsequenuy. they are measured at fair value with changes recognised in 'nel gains
l {losses} on investments. in the SOFA rf the shares are tmjblidy traded or their fair value call otherwise
be measured reliably.
Debtors and creditor5
Debtors and creditors with no Stat￿ interest rate and re￿1vable ￿ payatJe within one year are recorded
al transaction pr￿e. Any losses arising from impairment are recognised in expenditure.
Impairnient
Assets not measured at fair value are reviewed for any indicalion that the asset may be impaired at
each balance sheet date. If such indication exists. the rewverable amount of the asset, or the asset's
cash generating unit, is estimated and compared to the (arying amount. Where the carrying amount
eX￿ed5 its recoverable amtsJnl. an impairment loss is reccxJnised in Profit or loss unless the asset is
carried at a revalued amount where the impairment loss is a revaluation decrease.
Provisions
Provisions are recc*Jnised vthen the charity has an obligation at the balan￿ sheet date as a ￿sU11 of a
past event, il is probable that an tsJffiow of economic benefits wll be required in settlement and the
amount can ￿ reliably estimated.
Employga benefits
When employees have rendefed Serv￿ to the charity, short-term employee benefits to which the
employees are entitled are recognised at the undis(x)unled amount expeded to be paid in exchange
for that Service.
The charity operates a defined Ix)nlribub"on plan for the benefit of its ernployees. Contributions are
expensed as they become payable.
Going concem
The financial statements have been prepared on a gryng concem basis as the trustees believe that no
material un￿rtainl￿ exist. The twslees have considered the level of funds hdd 8nd the expected level
of income and expenditure for 12 months from authorising these financial slatements. The budgeted
income and expenditure is sufficient with the level of rese￿e5 for Ihe tharily lo be able to continue as
a going concem.
Page 13
continued...

The Hull and East Yorkshire Centre for the Deaf
Notes to the Financial Statements - continued
for the year ended 31st December 2021
DONATIONS AND LEGACIES
2021
2020
Donations
Legactes
2.805
1,$03
9,092
4,308
9,092
INVESTMENT INCOME
2021
2020
Fixed asset investment income
34,645
36,668
AJI of the income above VRS attritmjtable to unrestricted funds.
RAISING FUNDS
Investment management cosls
2021
2020
Portfolio management
10.wj
9,628
All of the expenditure at￿e was allribulabie to Unrestrict￿ funds.
NET INCOMEI{EXPENDITUREI
Net inc0mel{expenditu￿I is stated after djargin￿(Cr￿1ting).
2021
2020
Auditors, remuneration
Auditors, remuneration for non audit work
Depreciation - owned assets
Unrealised{Piofityloss on investments
2,934
3,059
1,399
48.093
2,983
2,225
1,605
59,350)
Page 14
Cx)ntinued...

The Hull and East Yorkshire Centre for the Deaf
Notes to the Financial Statements - continued
ft¥r the year ended 31st December 2021
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees, rernuneration ￿ c*her benefits for the year ended 31 st De￿mber 2021 nor for
the year ended 31st D￿mber 2020.
Trustees. expenses
There were no trustees. eX￿nSeS paid fr￿ the year ended 31st December 2021 noT for the year ended
31st December 2020.
The twstees have taken out i￿lemnitY Insuran￿ at a o)sl this year of £309 {2020: £269).
STAFF COSTS
2021
2020
Wages and salaries
Other pension costs
29.n3
1.156
28,939
1.200
30.929
30,139
The average monthly number of ernployees during the year was as follows:
2021
2020
Charitable aclivities
No ern￿oYeeS receNed emoluments in excess of £60,tKX).
COMPARATIVES FOR THE STATEME1￿ OF FINANCIAL ACTIVITIES
Unrestricted Restricted
fu
fund
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legaues
8,792
300
9.092
Investment income
36.668
Total
45.460
45,760
EXPENDITURE ON
Raising funds
9,628
9,628
Charitable activities
Costs of activities in furtheranc* of the
charity's objects
73.328
1.0
74,328
Total
82,956
1,000
83.956
Net gainsl(losses) on investments
59,350
59,3501
NET INCOMEIIEXPENDITURE}
196,846)
{700)
{97,5461
Page 15
continued...

The Hull and East Yorkshire Centre for the Deaf
Notes to the Financial Statements - continued
for the yeor ended 31st December 2021
COMPARATIVES FOR THE STATEMENT OF FINANCIAL AGfiviTIES - continued
Unrestricted
Restricted
fund
fund
Total
funds
Transfers between funds
3.494
3,494
Net mov•m•nt In funds
199.352)
14. 194)
{Q7.546)
RECONCIUATION OF FUNDS
Tolal funds brought fO￿ard
1,346,080
7,038
1,353,118
TOTAL FUNDS CARRIED FORWARD
1,252.728
1,255,572
TANGIBLE FIXED ASSETS
Improvements
lo
property
Fixtures
and
rittings
FreehcAd
property
COST
Al 1st January 2021 and
31st December 2021
62.326
55.744
52.131
DEPRECIATION
Al 1 sl January 2021
Charge for year
29.017
13,142
522
S1,976
Al 31st De￿mber 2021
13.664
51.916
NET BOOK VALUE
Al 31 st December 2021
32.686
42,080
215
At 31st December 2020
33,309
42,602
215
Page 16
continued...

The Hull and East Yorkshire Centre for the Deaf
Notes to the Financial Statements - continued
for the year endod 31st December 2021
TANGIBLE FIXED ASSETS - continued
Motor
vehide5
Computer
equipment
Tota15
COST
Al 1st January 2021 and
31st D￿mber 2021
19.974
2.182
192,357
DEPRECIATION
Al 1st January 2021
Charge for year
19,974
1,482
254
115,531
Al 31st December 2021
19.974
1.736
116 930
NET BOOK VALUE
At 31st December 2021
75.427
Al 31 sl De￿mber 2020
700
76,826
10. FIXED ASSET INVESTMENTS
Listed
investments
MARKET VALUE
Al 1st January 2021
Additions
Disposals
Revaluations
1,139,649
134,435
{174.0211
79,697
At 31 st December 2021
1 179760
NET BOOK VALUE
At 31 st December 2021
1.179.760
Al 31st December 2020
1,139,649
2021
2020
Histori￿1 cost at 31st t)g¢ernbgr
964.390
972,371
Page 17
continued...

The Hull and East Yorkshire Centre for the Deaf
Notes to the Financial Statements - continued
for the year ended 31st Dècember 2021
10.
FIXED ASSET INVESTMEKfs - ￿ntinUed
2021
2020
Analysis of invesbnents
Government securities
Other fix￿1 interest securities
Equities
Unit Trusts
85.497
187.685
616.071
290.507
66,003
214,277
623,101
236,268
1.179 760
1,139,649
The market value of lisleil investments is detemiined by referer￿ lo the quoted pri￿ for identical
asset5 in an active market at the balance sheet dale.
Al of the investments are listed on a recognised sl(x* exchange.
There were no inVestm￿t assets (xrtside the UK.
2021
2020
Investments exceeding 5% of valuè of portfolio
Standard Lrfe Inveslmefit Co
Lyxor International Asset Management
ss￿ SPDRETFS Europe
Fidelity investments
90,240
93,854
71,287
64,758
79,944
90,240
57,544
320.139
227.728
11.
DEBTORS: AMOUNTS FALUNG DUE wrrHIN ONE YEAR
2021
2020
Other debtors
6,131
Page 18
continued...

The Hull and East Yorkshire Centre for the Deaf
Notes to the Financial Statements - continued
fijr the year ended 31st December 2021
12.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021
2020
Social security and other taxes
Other cre(Sitors
864
9.321
831
8,186
10.185
9,017
13.
MOVEMENT IN FUNDS
Net
movement
in funds
At
31.12.21
At 1.1.21
Unrestricted funds
General fund
1.252,728
19,355
1.272.083
Restricted funds
T Smrth Legacy
2,844
TOTAL FUNDS
1.255.572
19.355
1.274,927
Net movement in funds, included in the above a￿ as fdlows:
Incoming
reSoUr￿S
Resources
expended
Gains and
losses
Movement
in funds
Unrestricted funds
General fund
38.953
(99.294}
79.696
19.355
TOTAL FUNDS
38.953
99.294)
79.696
19.355
Comparatives for movement in funds
Net
movement
in funds
Transfers
between
funds
At 1.1.20
31.12.20
Unrestricted funds
General fund
1.346.080
(96,846)
3,494
1,252,728
Restricted funds
T Smith Legacy
7,038
{7001
{3,494)
TOTAL FUNDS
1,353.118
97,5461
1,255,572
Page 19
continued...

The Hull and East Yorkshire Centre for the Deaf
Notes to the Financial Statements - continued
for the year ended 31st December 2021
13.
MOVEMENT IN FUNDS- continued
Comparattve nel movement in funds. induded in the above are as fdloY*S.'
Incoming
resour
Resources
expend&J
Gains and
losses
Movement
in furids
Unrestricted funds
General fund
45.460
(82.956)
(59,350)
{96,8461
Restricted funds
T Smi(h Legacy
(1,000)
(700)
TOTAL FUNDS
45.760
83,956)
59,350)
14.
EMPLOYEE BENEFIT OBLIGATIONS
The charty operates a defined contribution pension FAan for its ernployees. The amwnl recognised as
an expense in the year was £1.15612020: £1,2(Kl). At the year end £205 was outstanding in respect of
contributions not yet paHJ over12020= £21XI).
The defined contribut￿n liability is all￿ated lo Un￿trict￿l funds.
15.
RELATED PAR￿ DISCLOSURES
There were no rdaled party transactions for the year ended 31st December 2021.
Page 20

The Hull and East Yorkshire Centre for the Deaf
Detailed Statement of Financial Activities
for the year ended 31st December 2021
2021
2020
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Legacies
2.805
1,503
9,092
4,308
9,092
Investment Income
Fixed asset investment income
34.645
36,668
Total incoming resources
38.953
45,760
EXPENDITURE
Investment management costs
Portfolio management
10.559
9,628
Charitable activities
Wages
Pensions
Rates and water
Insuran
Light and heal
Travelling and minibu5 expenses
S(cials
Interpreter servi￿5
Insuran(* - personal awdenl
Repairs and maintenance
Cleaning
Depreryation of freehdd property
Depreaation of improvements lo propwty
Depreaation of fixtures and fittings
Depreaation of motor vehides
CompLJler equipment
29.773
1.156
775
5.094
15.432
1.181
122
165
438
14,131
10,397
623
522
28,939
1,200
916
4,974
10,470
1,739
125
50
44
5,426
10,723
623
522
360
12181
317
254
80.063
66,210
Support Gosts
Govemance costs
Auditors. remunerati(
Auditors. remuneration for norb audr( *Drk
Carried forward
2.934
3,059
5,993
2.983
2,225
5,208
This page does not frym part of the stalulory financial stalements
Page 21

The Hull and East Yorkshire Centre for the Deaf
Detailed Statement of Financial Activities
for the year ended 31st December 2021
2021
2020
Governance costs
Brought forward
Insurance - Professional Indemnity
Telephone
Postage and stationery
Other expenses
5.993
289
1,350
217
823
5.208
269
1,376
1,099
8.672
8.118
Total reSoUr￿S expended
83,956
Net expendlture before galns and losses
(60.341}
138,196)
Realised recognised gains and losses
Realised gainslllosses) on fix&1 asset
investments
31.603
14,415
Net expenditure
28,7381
23,7811
This page does not part of the ststutory finanryal statements
Page 22