Charity no. 289302
The Trust for Deaf Studies Financial Statements Year Ended 31st March 2024
Chartered Certified Accountants, 151 Whiteladies Road, Clifton, Bristol BS8 2RA
FARQUHAR PARTNERSHIP LIMITED
The Trust for Deaf Studies Financial Statements Year Ended 31st March 2024
| Contents | Page |
|---|---|
| Trustees' Annual Report | 1 |
| Independent Examiner's Report to the Trustees | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes to the Financial Statements | 6 |
The Trust for Deaf Studies Trustees' Annual Report Year Ended 31st March 2024
The Trustees present their report and the unaudited financial statements of the charity for the year ended 31st March 2024.
Reference and administrative details
Registered charity name The Trust for Deaf Studies Charity registration no. 289302 Principle office The Vassall Centre, Gill Avenue, Fishponds, Bristol BS16 2QQ
Trustees and Officers
The trustees who served the charity during the year were as follows:
Dr H Sutherland M Gulliver A C Denmark H A Pender Secretary J Kyle Independent examiner R. Bourke ACCA of Farquhar Partnership Limited Chartered Certified Accountants, 151 Whiteladies Road, Clifton, Bristol, BS8 2RA
Structure, Governance and Management
The Trust for Deaf Studies is a registered charity, number 289302 and is governed by a trust deed. The charity is an unincorporated organisation, established in 1984.
When recruiting new trustees, the board looks for individuals with skills and experience which are likely to be of value to the organisation. If there is likely to be support for an applicant, initial contact will be made with the individual to ascertain both their suitability and their interest in a vacancy.
Objectives and activities
The main objective of the Trust is to improve communication and understanding among deaf people and the members of the hearing community by unlocking the potential of the sign language using community and reaching out to hard of hearing people. The intention is to increase mutual respect and participation.
The Trust’s work is driven by research with deaf people and concerning their interface with hearing organisations, families and society as a whole. The Trust carries out this research and makes it available to all, in response to individual requests and directly to groups, in courses, in conferences and workshops and online through our website.
page 1
The Trust for Deaf Studies Trustees' Annual Report (continued) Year Ended 31st March 2024
Achievements and performance
Although we have passed through the main Covid period, we can see major negative changes in the deaf community. Deaf clubs closed down, personal contact was vastly reduced, gatherings were limited. Deaf community life has not recovered. Significantly gaps have appeared with older groups of sign language users having limited contact with young people. Increase in use of social media has increased among young people and potentially is taking the place of personal interaction. We recognised this nearly two years ago and were able to obtain a grant from the National Lottery to investigate the current status in Gloucestershire, South Gloucestershire and in Bristol. The project was due to begin in February 2023 but staff changes and management at Gloucestershire Deaf Association who were project leaders , meant a huge delay in activity. DST carried out pilot interviews between November 2023 and January 2024, but further delays have pushed the project completion into 2025.
We began a project to catalogue and analyse the extensive archive material we hold for the deaf school, deaf club, the University’s Centre for Deaf Studies and DST itself. However, the resignation of the key researcher has put this project on hold until a replacement is found. We continue to provide the three-week full time training for 2nd year University medic students (in 2 blocks in September and October). This includes on-site immersive language teaching and lectures with the use of specially created files for interactive self-teaching. The outcomes were excellent and the students’ reports have been excellent.
The Deaf Schools athletics programme ran weekly up to the Deaf Schools Athletics event in July. Over 50 children (from six to fifteen years old took part and deaf assistants made it feel like a deaf-focused event). We plan to continue this programme annually.
Initial work with Bath University to produce new 3-D medical materials through motion capture was not completely successful. As the technology has moved on further we are continuing to develop in this area.
Financial review
The financial situation is monitored regularly and at the year end by the trustees. The charity's free reserves are represented by the unrestricted funds. The trustees believe the organisation's free reserves should be approximately three months unrestricted expenditure, which equates to £4,000. At the year end the charity's free reserves were £40,327.
The trustees declare that they have approved the trustees' report above.
................................................... …..................................,2024 Jim Kyle, on behalf of the charity's trustees Charity Secretary
page 2
The Trust for Deaf Studies Independent Examiner's Report to the Trustees of The Trust for Deaf Studies Year Ended 31st March 2024 Charity no. 289302
I report on the accounts of the charity for the year ended 31st March 2024 set out on pages 4 to 10.
Respective responsibilities of Trustees and Independent Examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the Charities Act 2011 ("the Act"). The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 of the Charities Act,
-
to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and
-
to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention
-
which gives me reasonable cause to believe that in, any material respect, the requirements:
-
to keep accounting records in accordance with section 130 of the Charities Act; and
-
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or
-
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
----- Start of picture text -----
............................................................................ …..................................,2024
----- End of picture text -----
R. Bourke ACCA of Farquhar Partnership Limited Chartered Certified Accountants, 151 Whiteladies Road, Clifton, Bristol, BS8 2RA
page 3
The Trust for Deaf Studies Statement of Financial Activities Year Ended 31st March 2024
----- Start of picture text -----
Unrestricted Restricted Total Funds Total Funds
Funds Funds 2024 2023
Notes £ £ £ £
Incoming Resources
From generating funds:
Donations and legacies 3 - - - -
Charitable activities 3 - 41,266 41,266 34,200
Other income 3 80 - 80 1,575
Total incoming resources 80 41,266 41,346 35,775
Resources expended
Charitable activities 4 6,379 25,886 32,265 16,579
Governance costs 4 720 - 720 720
Total resources expended 7,099 25,886 32,985 17,299
Net income/(expenditure) (7,019) 15,380 8,361 18,476
Transfers between funds 10,11 142 (142) - -
Net movement in funds (6,877) 15,238 8,361 18,476
Reconciliation of funds:
Total funds brought forward 47,204 39,054 86,258 67,782
Total funds carried forward 40,327 54,292 94,619 86,258
----- End of picture text -----
The Statement of Financial Activities includes all gains and losses in the year and as a result a statement of recognised gains and losses has not been prepared.
All of the above amounts relate to continuing activities.
page 4
The Trust for Deaf Studies Balance Sheet Year Ended 31st March 2024
----- Start of picture text -----
2024 2023
Notes £ £
Current assets
Debtors and prepayments 6 - -
Cash at bank and in hand 7 94,619 86,258
Net current assets 94,619 86,258
Creditors and accruals 8 - -
Total assets less current liabilities 94,619 86,258
Funds of the Charity
Restricted income funds 9 54,292 39,054
Unrestricted income funds 10 40,327 47,204
Total funds 94,619 86,258
----- End of picture text -----
These financial statements were approved by the Trustees and signed on their behalf by:
| .......................................................................... | …..................................,2024 |
|---|---|
| Trustee |
page 5
The Trust for Deaf Studies Notes to the Financial Statements Year Ended 31st March 2024
1. Basis of preparation
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
2. Accounting policies
RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE
The policies applied under the entity's previous accounting framework are not materially different to FRS 102 and have not impacted on funds of the Charity or financial activities.
INCOME
Recognition of income
These are included in the Statement of Financial Activities (SoFA) when:
-
the charity becomes entitled to the resources;
-
it is more likely than not that the trustees will receive the resources; and
-
the monetary value can be measured with sufficient reliability.
Offsetting
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.
Grants and donations
Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP).
Legacies
Legacies are included in the SoFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met.
Donated services and facilities
Donated services and facilities are included in the SoFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably.
Support costs
The charity has incurred expenditure on support costs.
Volunteer help
The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
page 6
The Trust for Deaf Studies Notes to the Financial Statements Year Ended 31st March 2024
2. EXPENDITURE AND LIABILITIES
Liability recognition
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
Governance and support costs
Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Creditors
The charity has creditors which are measured at settlement amounts less any trade discounts.
Provisions for liabilities
A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.
Value added tax
Resources expended include attributable VAT which can not be recovered.
ASSETS
Tangible fixed assets for use by charity
These are capitalised if they can be used for more than one year, and valued at cost.
Debtors
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.
page 7
The Trust for Deaf Studies Notes to the Financial Statements (continued) Year Ended 31st March 2024
----- Start of picture text -----
3. Analysis of income Total Total
Unrestricted Restricted Funds Funds
Funds Funds 2024 2023
£ £ £ £
Donations and legacies
- - - -
Donations and gifts
- - - -
Charitable activities
- - - -
Assessment & reports
Grants receivable
- - - -
Family
Short Courses Medical Students - 38,250 38,250 34,200
- - - -
Deaf Heritage
Deaf Schools Athletics - - - -
Dementia Awareness - - - -
Deaf Covid Aftermath - 3,016 3,016 -
- - - -
National Lottery Community Fund for DeafStation
-
41,266 41,266 34,200
Other income
Other income 80 - 80 1,575
80 - 80 1,575
Total Income 80 41,266 41,346 35,775
4. Analysis of expenditure
Expenditure on charitable activities
Staff costs - 13,089 13,089 11,699
Consultancy - 3,090 3,090 610
-
Rent, rates and service charges 3,836 3,836 1,821
Insurance 299 - 299 277
Motor and travel - - - -
Room hire and course expenses 518 6,822 7,340 373
Accountancy 726 - 726 342
- - - -
Telephone
Office expenses 868 2,515 3,383 730
Interpreting fees 132 370 502 727
- - - -
Gifts and entertaining
- - - -
Sundry
6,379 25,886 32,265 16,579
Governance and support costs
Independent Examiner's fees 720 - 720 720
720 - 720 720
Total Expenditure 7,099 25,886 32,985 17,299
----- End of picture text -----
page 8
The Trust for Deaf Studies Notes to the Financial Statements (continued) Year Ended 31st March 2024
----- Start of picture text -----
5. Staff Costs 2024 2023
£ £
- -
Wages and salaries and employers NIC
Subcontractors 13,089 11,699
13,089 11,699
No employees received employee benefits (excluding employer pension costs) for the reporting
period of more than £60,000.
no. no.
Average number of employees in the year involved with:
Charitable Activities - -
6. Debtors and prepayments
Charitable Debtors - -
- -
Prepayments
- -
7. Cash at bank and in hand
Bank of Scotland 94,619 86,258
8. Creditors and accruals
- -
National Lottery Community Fund for DeafStation
- -
9. Restricted income funds
Balance Incoming Outgoing Balance
01.04.23 resources resources Transfers 31.03.24
£ £ £ £ £
Family Project 141 - - (141) -
Short Courses Medical Students 39,785 38,250 (17,792) - 60,243
- -
Deaf Heritage (3,542) (3,542)
Deaf Schools Athletics (675) - (1,024) - (1,699)
Dementia Awareness 1 - - (1) -
Deaf Covid Aftermath - 3,016 (3,528) - (512)
National Lottery Community Fund
for DeafStation (198) - - - (198)
39,054 41,266 (25,886) (142) 54,292
Bank interest - -
41,266 (142)
10. Unrestricted income funds
General funds 47,204 80 (7,099) 142 40,327
page 9
----- End of picture text -----
The Trust for Deaf Studies Notes to the Financial Statements (continued) Year Ended 31st March 2024
11. Transfers between funds
Transfers between funds represent the movement of net resources in line with conditions relating to the respective grants received.
| 12. | Transactions with related parties | 2024 | 2023 | |
|---|---|---|---|---|
| £ | £ | |||
| Name of trustee or related party | Legal authority | |||
| H Sutherland, Trustee | ||||
| Teaching, lecturing, consultancy and expenses | Trust Deed | - | 25 | |
| M Gulliver, Trustee | ||||
| Teaching, lecturing, consultancy and expenses | Trust Deed | 4,173 | - | |
| A C Denmark, Trustee | ||||
| Teaching, lecturing, consultancy and expenses | Trust Deed | - | 72 | |
| H A Pender, Trustee | ||||
| Teaching, lecturing, consultancy and expenses | Trust Deed | 303 | 413 |
page 10
Annual Review 2023-2024
The Trust for Deaf Studies
The Vassall Centre Gill Avenue Bristol BS16 2QQ Charity Number: 289302 www.deafstudiestrust.org
Deaf Studies Trust Annual Review 2023-2024
Chair Report
This is my eighth report as Chair of the Trust. Following Covid has lessened our effectiveness an one of our major projects has almost been at a standstill.
The years 2023 and 2024 have been difficult due to illness affecting key members of the Trust. We hope this will be less of an issue in 2025.
As a result of the provision of a three-week training programme for medic students, the Trust is in healthy state financially – now, if we apply for grants, the funders will suggest we can do it ourselves. We need to start to invest.
As you know, the Trust is now 40 years old, and the current Board are beginning to step back and we hope to bring in new ideas and new people to run the Trust. We need people with research experience.
In the last year we had 2 active projects: Deaf in Covid Aftermath (with CfD and GDA) and Deaf Heritage. Unfortunately those researchers involved have had other work and have not been able to take this forward. It is still an important and Jim will explain more in his comments.
One project which continues to be active in June and July is the training of deaf schools kids in athletics and the Deaf Schools competition – linked into a partnership grant with Yate AC. This includes work on health and wellbeing
However, we have to consider whether the deaf community has changed and needs a completely different approach…. to think about the future of BSL in 10-20 years time.
We will discuss these points in the second part of the meeting.
As usual, I would like to thank Jim Kyle, our secretary, Esther, our Treasurer and to the Trustees for their continuing efforts. Heather Pender who worked in Yoga and Mike Gulliver who contributed to the Medic course and also started on Heritage.
Thanks to other contributors in teaching and research.
Clark Denmark, Chair, 2024
2
Deaf Studies Trust Annual Review 2023-2024
Secretary’s Report
Deaf Studies Trust just passed its 40[th] year of data collection on a wide range of topics - most significant in has been the focus on the deaf community itself and the health and well-being of that community.
This was an easier topic in 1984 when we started (the deaf community was defined by BSL based in the social gathering at deaf clubs), things have changed. After newborn screening programmes and cochlear implants, most deaf children attend hearing mainstream schools and there are very few deaf clubs. We have to understand this change for deaf people.
We had planned to work on the history of deaf people (starting with the Bristol area over the last 200 years). But illness and other factors meant that the project has not developed in the way we hoped. We intend to return to it in 2025
The Trust will continue to work on issues for deaf children and adults and with the agencies who support.
Special thanks as always to Esther Drewe who manages our finances and to our Chair, Clark Denmark who shares his enormous experience in all matters to do with the deaf community. Jim Kyle, Secretary
More information on current projects
Deaf in the Covid Aftermath
During the pandemic, people were not allowed to congregate (deaf clubs closed down), they had to keep their distance whenever they did meet and people wore masks (making lipreading impossible and affecting sign language). We should be past that by now but the deaf community has not been returned to its previous state.
Our Lottery-funded project with the Gloucestershire Deaf Association and the Centre for Deaf People, the Deaf Studies Trust has been affected by problems at GDA and has been delayed by a year. The project aimed to interview 120 deaf people aged 20 to 80 years old to map their daily lives, to assess the importance of BSL. A much reduced version is now to finish by March 2025. We will discuss this in more details in the open session.
Deaf Yoga
As part of the DST agenda to intervene to support deaf people’s health and well-being, we offered a ten week yoga class. The purpose was to offer deaf participants, a signing approach to yoga exercises. Numbers were small and a different venue helped a little.
3
Deaf Studies Trust Annual Review 2023-2024
Deaf Schools Athletics Competition again in 2023
Partnering with the Yate Athletics Club Adaptative Athletics group, we organised and ran a full-day athletics competition for 65 deaf young people. Aged from 6 years to 15 years they came from Deaf Schools, and mainstream schools and some attended singly with their parents. The competition was arranged at Yate Outdoor Sports Complex which has all the regular facilities for track and field events.
Perhaps unknown to most people, is that there is no deaf participation in Para-Athletics (long story … dating back to the 1920s and it is very hard for deaf children to join regular athletics clubs due to differing communication needs.
“Dealing with Deaf” - Second Year Medical Students in the University of Bristol
This continues to be a rewarding and effective programme. Students from the University of Bristol Medial School are provided with an immersive course of three weeks duration. This is located at the Vassall Centre
with a full day programme of BSL and background lectures based on research work.
We use the techniques developed in the Europen funded Language Skills project, and materials for self-teaching (homework) where the student matches their own signing to that of the doctor (or the patient).
By the end of the programme students can carry out a consultation with a deaf patient in BSL. Student reports at the end of the programme are wholly positive and many want to learn more BSL.
The Statement of Financial Activities for the Year to 31st March 2023.
The financial situation in outline (31st March 2024) is as follows: Balance in the bank of £95k. Last year’s balance was £86k.
Income over the year has been from the course for Medical students learning about deaf health and communication in October (£38k).
4
Deaf Studies Trust Annual Review 2023-2024
Looking forward, the Trust has plans to work on future activities – We have started the Deaf un the Covid Aftermath project in conjunction with GDA and CfD Bristol.
Medic student training will again take place in Sept – Oct, and continue with the Health & Sports, and this work should generate future projects and thereby, repay any financial investments made. We expect to receive nearly £50k for the medic training in 2024. We have continuing overheads of rent, accounting and website costs amounting around £5k per annum. We do not have any pension liabilities and we contract as necessary for different activities.
The Trust is in a good financial position at this time.
Esther Drewe
April 2024
The Deaf Studies Trust continues to move forward in its work. It succeeds with low overhead margins and does not seek to generate large profits on its work.
The Deaf Studies Trust strives continuously to make Deaf people’s lives more valued and understood by the society at large.
The Trust for Deaf Studies
The Vassall Centre, Gill Avenue, Fishponds, Bristol BS16 2QQ www.deafstudiestrust.org
Chair: Clark Denmark
Trustee: Hilary Sutherland
Secretary: Treasurer: Esther Drewe
Jim Kyle
Trustee: Heather Pender
Trustee: Mike Gulliver
5