COMPANY REGISTRATION NUMBER: N1047688 CHARTrf REGISTRATION NUMBER: NIC1110158 Hands That Talk Company Limited by Guarantee Unaudited Financial Statements 31 March 2024 PFS ACCOUNTANTS AND AUDITORS LTD Chartered Certified Accountants 122 Main Street Dungiven Co Dery BT47 4LG
Hands That Talk Company Limited by Guarantee Financial Statements Year ended 31 March 2024 Page Trustees. annual report (incorporating the directorfs report) Independent examiner's report to the trustees Statement of financial activities (including income and expenditure account) Statement of financial position Notes to the financial statements
Hands That Talk Company Limited by Guarantee Trustees. Annual Report {Incorporating the Diroctorfs Report) Year ended 31 March 2024 The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2024. Reference and adminlstratlve details Rogist6red charity name Hands That Talk Charity rtyi5tration number NIC100158 Company registration nurnber N1047688 Principal Offi and reglstered 116 Main Street office Dungiven B T47 4LG CoDe Tho trustees Naomi Brown Colleen Agnew Avril Scott Caroline Doherty Roisin Farren Debbie Hutchinson Joshua Kavanagh Luke Keogh Margaret Logue Man Heaney Mary Mccloskey Stephen Mcvvhinney (Resigned 15 September 2023) (ReSned 6 June 20241 (Resigned 15 Septsrnber 2023) (Resigned 12 August 2023) {Resigneil 29 January 2024) (Resigned 5 October 2023) Company se¢rntary Independorit examwner PFS Accountants and Auditors Lld 122 Main Street Dungiven Co Dery BT47 4LG
Hands That Talk Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) Year ended 31 March 2024 Structure. govemance and managernent Governing dKumeni The charitable company is controlled by its goveming documents. the Memorandum and Articles or Association, and constitutss a limited company. limited by guarantee. as defined by the Companies Act 2006. Governance of the Organisation During the year under review the trustees met 5 tirnes. Trustees are nominated and appointed by members presenl at the Annual General Meetin9 or co-opted by the trustees al any Ime. and hold offi* until the next AGM when they are eligible for re-election. At all times, whelher by way of AGM or c(Foption rnembefs must give due regard lo the overall make-up of the Board in terms of balanr between tsaf and hearing members, community and gender balance. Risk management The trustees have assessed the major risks, lo which trte tharitable company is exposed. in particular those related to the operations finances of the charitable company. The trustees are satisfied that systems are in pla to mitigate any exposure to major risks. PUBLIC BENEFIT STATEMENT The trustees have complied with the duty to have due regard to the Charity Commission for Northem Ireland's stslutory guidance on the Public Benefit requirernent, issued under the Charities A¢1 INI) Objectives and aclivitiés Objectives The principal objecltve of the charitabSe company is to irnprove the quality of lrfe for the Deaf ¢omrnunrty by providing social, educational and recreational acte> Included in this are the following= 11) The advancement of education of those with deafness and hearing joss and of the general public to improve communication capacity and opportunities arKE lo decrease isolation., 121 The advancement of health, rnental health and well-being of those with deafness and hearing loss: {3} The advancement of citizenship and promotion of community development for and beeen those with deafness and h8aring loss and the h8aring community.. 14) The advancement of the arts, cullure and heritage and encouragement of participation in such activities for those with deafness and hearing loss. {51 The advancement of human rights for those with deafness and hearing loss and the promotion of equality. diversty and integration with the hearing communty: {6) The relief of those in need by reason of their deaf or hearing loss disability,. and 17) Any other ¢haritable purpose whh provides or asststs in providing facilities in the interest of social welfare with the objethe of improving the condttions of life for those with deafness and hearing bss in the area of benefit. Jsion.. Hands That Talk's vision is to engender pride in the Deaf comrnunty and its culture and language. Mission: Hands That Talk'$ mission is to promote a greater interest in and awareness of the Deaf community and create ¢)PPOrtunitie$ for fijrther integration of the Deat, hard of hearing and hearing communrties.
Hands That Talk Company Limited by Guarantee Trustees. Annual Report {Ineorporatin9 the Director's Report) (¢onrfnu•d) Yoar end 31 March 2024 Achievements and performance The principal activities of Hands That Talk can be defined in the following areas: Supporting Deaf and Hard of Hearing People During the financial year Hands That Talk secured fijnding from Causevtsy Coast and Glens Bor¢)ugh Council, Department for Communities. Dungiven Parish, Dunmore Community 8enefil Fund, Evishgaran and Craiggore Communty Benefit Fund, Halifax F¢JJfMlation for Northem Ireland, Anla's Motorcyclist and Screwfix. With this financial support we uraded our furniture shop, delivered programmes. and undertook activitie5 designed to reduce social isolation and promote inclusion for the Deaf Community. A key part of the service offered by Hands That Talk is sUPPQrting our members. By offering this support. we identified a need for classes lo be facilitat in sign lan9ua9e. where possible. Social Activities A key actNty of Hands That Talk is supporting, developing, and delivering social activtties that allow not only Ihe Deaf community to come together, but also promote integration beeen the Deaf. hard of hearing and hearing o)mmunitie& We worked hard to attract members back into the centre and our social club meet regularty on Friday nights. This year some of the group activities included - bowls, crafts. sewng c]ub. information sessions and an upholstery class. We will keep adapting to the changing needs of our members as we continue to grow. Educatk•n and Outreach We delivered 10 hour Basic BSL classes over five weeks with three organisations Sea Coast Dippers. Craft Collective & Dungiven Community. We also delivered a L1 BSL Fast Track and L3 BSL Fast Track course. Coffee catch ups continue to be popular, and the venue varies to allow peopie to attend local to where they live. Upcycling fumiture. reading and luncheon club, mentsl wellbeing. were all facilitatsd in sign language. Interpreting Hands That TalKs role in providing language interpreters to support Deaf people changed this year due to the Dept of Health decision to ntract one provin wide organisation to handle all Healthca appointments. This Contract was given to Sign Language Interact$ and this had a significant impact on our Incorne. From 0110412023 Hands That Talk will be a booking agent for Sign Language Interactiorts for the next 3 years. We still handle boong5 for P8nt-teacher meetings, a¢ces5ing serViS and attending events. Social Economy Hands That Talk's charity shop in our premises on Main Street. Dungiven and our furnire shop generates income to support our work wrlh the Deaf Communty and hard of hearing people. We encourage people lo volunteer in the shop and in the office on a regular basis. The charity continues to offer Courses in upcycling furniture. Longer tem we plan to use these skills to help the circular economy and the sustsinability of the charity.
Hands That Talk Company Limitsd by Guarantee Trustees. Annual Report (Incorporating th• Directorfs R•port) Year ended 31 March 2024 Future Plans - 2024-2025 H8nts That Ta plan to work fft parlnersrdp, wfiere posslble. with oiher Iho Ni Assembly, Community Groups: also. to share space and r&sources. We IcdK fcThard to these devek>pments. Espeualy the upwming Sign language Bill of N(Ylhem Irejand. Flnanrlal revlow The financial ststemBnts d8al WTth all the income and expendlture of the charitable Gomp8ny, as wel as its financial posion at the year end. The results for the year and the financial pD5ilion were cThsidered saiisfactcry by the irustees. Al 31 March 2024, totsl chaiitable comwy funds were £384.851. All monies recelved supported key obiectives of the charitable cowoany. funding charitable ath'vty sts and support costs, as well a5 capital expenditure. Small company provisions This rep has been prepared in accordan(x Mth pyovisions apk4iCab tc Cornpan eniilled to the small companie5 exempbon. The trustees. annual report was apwoved on 20 February 2025 and slgned on behalf of the board of trustees by: oilfv Avril Scott Trustee Stephen Mcwhinney Charity seetary
Hands That Talk Company Limited by Guarantee Independent ExaTninerfs Report to the Trustees of Hands That Talk Year ended 31 March 2024 port to the trustees on my examination of the financial statements of Hands That Talk (Ihe Charity,) for the year ended 31 March 2024. Responsibilities and basis of report As the trust88s of the company (and also its directors for the purposes of company law) you are responsible for the prepafation of the financtal stalemenls in accordance with the requirements of Charities Act {Northem Ireland) 2008 (the '2008 Act.) and the Companie5 Act 2006 Ilhe 2006 Act.). You are satisfied that the ac¢ounts of the company are not required by charity or company law to be audited and have chosen instead to have an independent examination. 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 rny examination of the charity's financial ststements as carried out under section 65 of the 2008 Act. In carrying out my examination I have followed the general Directions given by the Charity Comrnission for Northern Ireland under section 6519)Ib) of the 2008 Act. Independent examinerfs statement I have completed my examination. I confirm that no matters have come to my attention in connection with my examination giving me cause to believe that in any material respect: accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act: or the financial statements do not accord with those records". or the financral statements 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 faif view which is not a matter considered as part of an independent examination; or the financial statements have not been prepared in accordance with the methods and principles of the Ststement of Recomrnended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicab in the UK and Republic of Ireland (FRS 1021. I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached. f• LU S Accountants and Auditors Ltd Independerst Exarniner 122 Main Street Dungiven Co Derry BT47 4LG 20 February 2025
Hands That Talk Company Limited by Guarantee Statement of Financlal Activlties (including incorne and expenditure account) Year ended 31 March 2024 2024 Restricted funds Total funds Tolal funds 2023 Unstricted funds Note Incorne and endowments Donations and legacies Charitable activitEs Other trading actwities Inveslmenl income 6255 31.149 15,062 24 83,561 65.912 55,053 15.062 24 75,325 155,575 15.906 10 Total income 52.490 83.561 136,051 246,816 Expenditure Expenditure on charitable activitses Total expenditure 9,10 81.567 89,195 170.762 232,020 81.567 89,195 170.762 232.020 Net {expenditureifincome and net rnovement in funds (29,077) 15,634) 134,711) 14.796 Reconciliation of lunds Total funds brought forward Total funds carried fonyard 229.008 190.S54 419,564 404,767 199.931 184.920 384,851 419,564 The statement of financial activittes includes all gains and bsses recognised in the year. Al InMe and experKliture derive from continuing activittes. Tho notes on pages 8 to 17 fomi part ofthèsé ftnancsal statements.
Hands That Talk Company Limited by Guaranteè Statement of Flnancial Position 31 March 2024 2024 2023 M•)t• Fixed a$s•ts Tangible Tixed assets 15 237.796 252,433 cent assets Stocks Debtors Cash at bank and in hand 16 17 2,091 5,502 141,188 5.843 24,123 142.151 148.781 172.117 Cr•thrs: amount• falling due Mrtthin onè year Plet cutrent assets 18 1.726 4,986 147.055 167,131 Total assets less current liabilitles 384.851 419,564 384,851 419,564 Funds of the charity Restricted funds Unrestricted funds Unre$trtcled funds- designate(I Total ¢harity funds 184.920 196.931 3.IXD 190,555 226,009 3,000 20 384.851 419.$64 For the y¢ar enLling 31 March 2024 the ctharity was entsued lo exempl frtyn audit under sectsn 477 otthe Companies Act 2006 relating to small rompanies. Directors. resporsibiliiies'. The members have not required thè oynpany to obtain an auflit of its financ4al sts1gm•nts fcr the year in question in ardance section 476.. The directors ackno¥vledge their re5lKllSibilities for Crnlptying with ihe requwefftents of Ihe Act th resFÉCt to aoUntIr COrdS and the pparati of financial 51atements. These financial staternenls have been prepared in accortlanee wtth the provtsions appluble to compan$ subirft to the small companies. reglme. These financBI stements were approved by the I)06 of trustees and authorised for issue on 20 February 2025. and 8re signed on bghaif ot the board by: OCJ Avril Scott Trustee The n•tts on pages 8 to 17 fomi part of those financial slatwne
Hands That Talk Company Limited by Guarantee Notss to the Financial Statements Year ended 31 March 2024 General information The charty is a pubfic benefft entity and a private company limiled by guarantee. registered in Northem Ireland and a registered charity in Northern IrelarKI. The address of the registered offl is 116 Main Street, Dungiven, BT47 4LG, Co Dery. Statement of compliance These financial statements have been prepared in compliance with FRS 102. The Financrdl Reporting Stsndard applicable in the UK and the Republic of Ireland., the Statement of Recommended Practice applicable to charities preparing their accounts in aecordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102}) and the Companies Acl 2006. Accounting policies asis of preparation The financial statements have been prepared on tho historical cost basis, as modffied by the revaluation of certain financial assets and liabilrfoes and investment properties measured at fair value Ihrough income or expenditure. The financtal statements are prepared in sterting, which is tre functional currency of the entity. Golng ¢oncern There are no material unrtaIntieS about the charitys ability to continue. Fund accounting Unrestricted funds are available use at the discretion of the truslees lo further any of the charivs purposes. Designated fund5 are unrestred funds earmarKe(J Y ihe trustees for particular fLrture project or commitment. Restricted funds are subje(#ed to restrictions on their expenditure declared by the donor or Ihrough the temis of an appeal. and fall into onè of sub-dasses.. restricted income funds or endowment funds.
Hands That Talk Company Limited by Guarantee Notos to the Financial Statements (eOnknuedJ Year ended 31 March 2024 Accounting policies (ronthu8d) Incoming resources All incoming resources are included in the statement of financial activities when entitlement has passed to Ihe charity: it is probable that the economi¢ benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: income from donations or grants is recognised when there is evidence of entruement to the gift, CeIpt is probable and its amount can be measured reliably. legacy income is recognised when reIpt is probable and entitlement is established. incorne from donated goods is measured at the fair value of the goods unless this is impractical to Measu reliably, in which case the value is derived from the $t lo the donor or the esb-mated resale value. Donated facilities and services are recognised in the accounts when received if the value Can be reliably measured. NO amounts are included for the contribution of general volunteers. incom8 from contracts for the supply of seNices is recognised with the delivéry of the contracted servi. This is classified a$ unStn'c1ed funds unless there is a contractual requirement for it to be spent on a particular purpose and retumed ff unspenL in whrh case it may be regarded as rpslricted. Resourcos expended Expenditure is recognised on an accruaL% basis as a liability is incurred. Expendrture includes any VAT which cannot be fully Tecovered, and is dassified under headings of the statem8nt of financial activities to which il reL4tes: expendtture on raising fun(Is indudes the costs of all fundraising activities. events, non-charitsble trading actrvities. and tha sal• of donated goods. expenditure ¢)n charitsble activities includes all costs incurred by a charity in undertaking activities that fijrther its d)arrtsble aims for the benefit of its beneficiaries, including trose support costs and costs relating to the governance of the charity apportioned lo charitable aetivities. other expenditure includes all expenditure that is neither relatad to raising funds for the charity nor part of its expenditure on charitable aclivf(ies. All costs are allocated to expenditu categories reflecting the use of the resour. Direct costs attributable to a single activity are all¢xal& direclty to that actwity. Shared costs are apportioned beeen the acb'vities they contribute to on a reasonable. justifiable and consistent basis. Tanglblo assets Tangible assets are initialty recorded at cost. and subsequently stated at cost less any accurrtulated depreci21ion and impairrnent losses. Any tangible assets cArried at revalued amounts a recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accurnulaled impaiment losses.
Hands That Talk Company Limited by Guarantee Notss to the Financial Statements fconrintsodj Year ended 31 March 2024 Accounting policies (eoniinuodj Tangible assets {¢onllntsdJ An increas8 in the carying amount of an asset as a res of a revaluation. 1$ recognised in ¢)ther recognised gains and10s5es, unless it reverses a charge for impairment that has previously been recognised as expendrture within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation. is recognised in other ognISed gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the ststement of financial activities. Depreciation Depreciation is calculated so as to write off the cost or valuabon of an asset, less its residual value, over the useful economic life of that assel as follows: Freehold propety Fixtures and fittings Office equipment 4 /• straight line 33 /0 reducing balance 330/0 reducing balance Impalmient of fixed assets A review for indicators of irnp8irment is carried out at each reporting de. with the recoverable amount being estimated where such indicatOFS eSt. Where the carying value exceeds the recoverable amount, the asset is impaired accordingly. Prior irnpairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing. when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset bek)ngs. The cash-generating unit is the smallest idenlrfkgble group of assets that includes the assei and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwll acquired in a business combination is. from the acquisition date. allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination. irrespective of whether other assets or liabilities of the charity are assigned to those unrts. Stocks Stocks are measured at the lower of cost and estimated selling price less costs lo complete and sell. Cost indudes all costs of purchase, costs of conversion and othor costs incurred in bringing the stock to its present location and condition. Financial instruments A financial asset or a financial liability is recognised onty when the charity becomes a paty to the contractual provisions of Ihe instrument. Basic financial instruments are initially cOgnised at the amount rec&vable or payable including any related transaction costs. 10
Hands That Talk Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2024 Accounting policies f¢¢nbnu8dJ Financial instruments (eQlltinueé) Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not rjiscounled. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or their fair value can otherwise be measured reliably. the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investrnents arè subsequentty measured at cost less impairment. Other finan¢ial inslrumenls, including deftvatives. are initially rewgnised al fair value. unless payment for an asset is defeffed beyond normal business tsrms or financed at a rate of interest that is not a mart(et rate, in which case the asset is measUd al the present value of the fvture payments discounted * a market rate of interest for a similar debt instnjment. Other financtal instruments are subsequentty measured at fair value. with any changgs recognised in the statement of financEal activities. with the exception of hedging instruments in 8 designated hedging relationship. Financial assets that a measured at cost or amortised cast are reviewed ft)r objective evidence of impaimient at the end of each reporting date. If there is objective eviden of irnpaimienl. an impaimieTrt loss is recognised under the appropriate heading in the ststement of financial activities in which the inittal gain was récognised. all equity instruments regardless of SnIficance. and other financial assets that are individually significant, these are assessed individualty for irnpairment. Other financial assets are eilher assessed individually or grouped on the basis ot similar credit risk ¢haraGteristi¢s. Any reversals of impaiment are recognised immediately, to the extent thai the reversal does not resutt in a carrying amount of the financial asset that exceeds whal the carrying amount would have been had the impairment not previously been recognised_ Oefined contribution plans contributn$ to defined contribution plans are recognised as an expense in the period in vthich the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in hjture payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measLrred on a discounted present value basis. The unwinding of the discount is recognised a$ an expense in the period in which it arises. Lirnit•d by guarantee The company is limit by guarantse incorporated in the Uniled Kingdom and registered in Northem Ireland. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member of the charitable company. 11
Hands That Talk Company Limited by Guarantee Notes to the Financial Statements (conèn¢M Year ended 31 March 2024 Donation$ and legacies Unrestricted Funds Restricted Total Funds Funds 2024 Gifts Grfts 5.255 5,255 Grnnts The Community Foundation Dèpartment fur the Communities Halifax Foundation Causeway Coast & Glens Oungiven Parish SSE Access to work 4,000 40,032 10,000 2.625 4,000 40.032 10,000 2,625 1,000 3.000 23.904 89.816 1.000 3.000 23,904 83,561 6,255 unStrICted Funds Restricted Total Funds Funds 2023 Gifts Gifts 3,165 Gr4nts Work experience grarrt Allied Irish Bank The Communty Foundation The Screwfix Foundatson Department for the Communities Halifax Foundation Causeway Coast & Glens 3.165 250 5.000 2,500 250 5,000 2,500 5,000 35,410 20.500 3.500 5.ODO 6.870 20.000 3.5C)O 28.540 500 39,955 35.370 75,325 12
Hands That Talk Company Limited by Guarantee Notes to the Financial Statements (¢onbnts8dJ Year ended 31 March 2024 Charitable actlvitles Unrestricted Funds Restricted Total Funds FuThas 2024 Inlerpreting Course fe&s Exam fees BSL resources Social club 26.422 2.157 197 1,754 619 26,422 2,157 197 1.754 619 31.149 31,149 Unrestricted Funds Restricted Total Funds Funds 2023 The Community Foundation Department for communities Causeway Coast and Glens Interpreting Course fees Exam fees BSL resources Social club Sewing Gr(JJp 5.000 26,808 500 5,01)0 26.808 500 116.011 1,257 1,317 2.520 1,509 653 116,011 1.257 1.317 2.520 1,509 653 121,105 34,470 155,575 Other trading activI•S Unrestricted Total Funds Unrestricted Total Funds FLJnds 2024 Funds 2023 Shop income Gift Aid Room Hire 11,411 11,411 9,883 1,111 4.912 9.883 1,111 4.912 3,651 3.651 15,062 15.062 15,906 15,906 Investment income Unrestricted Total Funds Unrestricted Tctal Funds Funds 2024 Funds 2023 Bank interest recewabie 24 24 10 10 13
Hands That Talk Company Limited by Guarantee Notes to the Financial Statsments loonrthu Year ended 31 March 2024 Expenditure on eharilable actlvities by fund type Unr&8tricted Funds Restricted T¢)tal Funds Funds 2024 Charitable activities 81.567 89.195 170,762 81,567 89,195 170.762 Unrestricted Funds Restricted Total Funds Funds 2023 charItsb activities Support costs 91,831 80.638 59.551 151,382 80.638 172,469 59,551 232.020 10. Expenditure on charitable activities by activity type Activities undertaken Total funds directty 2024 Total fund 2023 ChaTitable aaivities Support costs 170,762 170,762 151.382 80,638 232.020 170,762 170,762 11. Net {Expenditureyin¢ome Net (experKliluTe)fincome is Stated after chargingl(crediting)'. 2024 2023 Depreciation of tangible fixed assets 14,639 27,858 12. Independoht examination fees 2024 2023 Fees payab to the independent examiner for.. Independent examination of the financial statements 1,725 1,765 14
Hands That Talk Company Limited by Guarantee Notes to the FAnancial Statements fcanknuad) Year ended 31 March 2024 13. Staff costs The total stsff costs and employee beneffts for Ihe reporting period are analysed as follows". 2024 2023 Wages and salaries Social security costs Empk>yer contributions to pension plans 69,005 69,832 1.582 2.674 70,587 72,506 The averag8 head count of employees during the year was 7 {2023: 7}. No employee received employee benefits of more than £60.000 during the year {2023'. Nil). 14. Trustee remunerati*)n and expenses During the year ended 31 March 2024 Stephen Mcwhinney a trustee received £6,717 in wages. 15. Tangible fixed assels Freehold Fixtures and propety frttings Equipment Total Cost At 1 April 2023 and 31 March 2024 Depreciation At 1 April 2023 Charge for the year At 31 March 2024 Carrying amount At 31 March 2024 At 31 March 2023 327,987 8.977 10,448 347.412 80.128 13.008 6,760 845 8,089 94.977 14,639 10g.616 93.136 7.605 8,875 234,851 247.859 1,372 1.573 237,796 252.433 2,217 2.359 16. Sto¢ks 2024 2023 Goods for resale 2,091 5,843 17. Dobtors 2024 2023 Trade debtors Other debtors 2.912 2.590 14,183 9.940 5.502 24.123 15
Hands That Talk Company Limited by Guarantse Notes to the Flnanclal Statements fconthts Year ended 31 March 2024 18. Credilors: amounts falling due within one year 2024 2023 Bank loans and overdrafts Trade creditors Accruals and deferred income Social security and other taxes Other Creditors 202 4,642 549 1,172 145 1.726 4,989 19. Pensions and other post retirement benefits Defined tontribution plans amount recognised in incorne or expenditure as an expense in relation to defined contribution pians wa5 £1,582 (2023: £2,674). 20. Analysis of charitable funds Uftrestricted funds At J1 March 202 1 April 2023 Income Expenditure 52.490 General funds Designated Fund 226.008 3.CQO (81.567) 196,931 3,000 229.008 52,490 (81,567} 199.931 Trnnsfer of At furKts 31 March 202 1 April 2022 Income ExpendFture 176,976 1180,920) General fvnds Designated Fund 165.356 54,100 219.456 51.1QO 151,100) 226.009 3.000 176,976 (180,920) 229.009 16
Hands That Talk Company Limited by Guarantee Notes to the Financial Statements {rfeJ Y8ar ended 31 March 2024 20. Anatysis of charitable furKIs fcontlnu¢dJ Rastrictod fvnds At 31 March 202 1 April 2023 Income Expenditure Restricted Fund 190,554 83,561 {89,195} 184,920 At 1 April 2022 Al 31 March 202 Movement Restricted Fund 185,311 5,244 190.555 21. Anatysis of net assets between funds Unrestricted Funds Restricted Tal Funds Furrfls 2024 Tangible fixed assets CurrerTrt ass8ts Credilors less than 1 year Net assets 79,358 127,028 {1,726} 204,660 158,438 21,754 237.796 148,781 (1.726) 384,852 180,192 Unrestricted Funds Restrided Totsl Funds Funds 2023 Tangible frxe(J assets Current assets Creditors less than 1 year Net asseis 85.206 147.T89 {3,986) 229,009 167,227 24.328 {1.000) 190.555 252,433 172.117 (4,986} 419,564 17