COMPANY REGISTRATION NUMBER: N1047688 CHARITY REGISTRATION NUMBER. NIC100158 Hands That Talk Company Limited by Guarantee Unaudited Financial Statements 31 March 2025 PFS ACCOUNTANTS AND AUDITORS LTD Chartered Certified Accountants 122 Main Street Dungiven Co Derry BT47 4LG
Hands That Talk Company Limited by Guarantee Financial Statements Year ended 31 March 2025 Page Trustees, annual report (incorporats"ng the d1cto¢S report) Independent examiners 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 Director's Report) Year ended 31 March 2025 The trustees, are also the directors for the purposes of company law, present their report and the unaudited financial statements of the chanty for the year ended 31 March 2025. Reference and administratlve detsils Registored charity name Hands That Talk Charlty registration number NIC100158 Company registration number N1047688 Principal offlce and reglstered 116 Main Street office Dungiven BT47 4LG Co Derry The tru5tses Laura Lyttle Roisin Mcconnack Avril Scott Caroline Doherty Joshua Kavanagh Margaret Logue Martin Heaney Mary Mccloskey (Appointed 4 April 2025) (Appointed 4 April 2025) (Appointed 4 April 2025> Independent examiner PFS Accountants and Auditors Ltd 122 Main Street Dungiven Co Derry BT47 4LG
Hands That Talk Company Limited by Guarantee Trustees. Annual Report {Incorporating the Directorfs Report) feonllnued) Year ended 31 March 2025 structure, governance and management Governing document The charitable company is controlled by its goveming documents, the Memorandum and Articles of Association. and Constitutes a limited company, limited by guarantee, as defined by Ihe Companies Act 2006. Governance of the Organisation During the year under review the trustees met 5 times. Trustees are nominated and appoinled by members present at the Annual General Meeting or co-opted by the trustees at any time, and hold office until the next AGM when they are eligible for re-election. At all times. whether by VRY of AGM or co-option members must give due regard to the overall make-up of the Board in terms of balance between deaf and hearing members. communty and gender balance. Risk management The trustees have assessed the major risks, to which the charitable company is exposed, In particular those related to the operations and finances of the charitsble 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 Northern Ireland's statutory guidance on the Public Benefit requirement, Issued under the Charities Act (Nl) 2008. Objectlves and actlvltles Objectlves The principal objective of the charitable company is to improve the quality of life for the Deaf community by providing social. educational and recreational activities. Included in Ihis are the following: (1) The advancement of education of those wth deafness and hearing loss and of the general public to improve communication capacity and opportunities and to decrease isolation; {2) The advancement of health, mental health and well-being of those with deafness and hearing loss',13) The advancement of citizenship and promotion of communty development for and between those with deafness and hearing loss and the hearing community" (4) The advancement of the arts, culture and heritage and encouragement of participation in su¢h activities for trtose with deafness and hearing loss., (5) The advancement of human rights for those with deafness and hearing loss and the promotion of equality, diversity and integration wth the hearing community., (6) The relief of those in need by reason of their deaf or hearing loss disability: and 17) Any other charitable purp05e which provides or assists in providing facilities in the interest of social welfare with the objective of improving the condÉtions of life for those with deafness and hearing loss in Ihe area of benefit. Vision.. Hands That Talk'5 vision is to engender pride in the Deaf community and its culture and language. Mission: Hands That Talk's mission is to promote a greater interest in and awareness of the Deaf community and create opportunities for further integration of the Deaf, hard of hearing and hearing communib'es.
Hands That Talk Company Limited by Guarantee Trustees, Annual Report (Incorporating the Directorfs Report) (contlnued) Year ended 31 March 2025 Achievements and perfomiance 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 funding from Causeway Coast and Glens Borough Council, Department for Communities, Dungiven Parish. Dunmore Community Benefit Fund, Evishgaran and Craiggore Community Benefit Fund. Halifax Foundation for Northern Ireland, SSE Electric. Rural Arts. Wth this financial support we, delivered programmes, and undertook activities designed to reduce social isolation and promole inclusion for the Deaf Community. A key part of the service offered by Hands That Talk is supporting our members. By offering this support, we identified a need for classes to be facilitated in sign language, there possible. Soclal Actlvltles A key activty of Hands That Talk is supporting. developing, and delivering social activities that allow not only the Deaf community to come together. but also promote integration beeen the Deaf, hard of hearing and hearing communities. We worked hard to attract members back into the centre and our social club meet regularly on Friday nights. This year some of the group activities included - bowls, crafts. sewing club, information sessions and an upholstery class. We will keep adapting to the changing need8 of our members as we continue to grow. Education and Outreach We delivered 10 hour Basic BSL classes over five weeks for Dungiven Communlty. We also delivered a L4 BSL Fast Track. Coffee catch ups continue to be popular, and the venue varies to allow people to attend local to where they live. The living positive programme, which was funded by DFC, SSE & Dungiven parish was very successful. We delivered information sessions followed by lunch then a craft class for Deaf users in Dungiven, Derry, Strabane, Limavady and Coleraine. All informats'on and craft classes were all facilitsted in sign language. Interpreting Hands That Talk's role in providing language interpreters to support Deaf people changed this year due to the Dept of Health decision to contract one province wide organisation to handle all Healthcare appointments. This contract was given to Sign Language Interactions and this had a slgnificant impact on our Income. From 0110412023 Hands That Talk V[1 be a booking agent for Sign Language Interactions for the nexi 3 years. We still handle bookings for parent-teacher meetings, accessing services and attending events. Soclal Economy Hands That Talk's charity shop in our premises on Main Street, Dungiven and our fumiture shop generates income to support our work with the Deaf Community and hard of hearing people. We encourage people to volunteer in the shop and in the Offi on a regular basis. The charity continues to offer courses in upcycling fumiture. Longer tem plan to use these skills to help the circular economy and the sustainabilty of the charity.
Hands That Talk Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) (eonllnu8dJ Year ended 31 March 2025 We delivered 4 repair cafes, where people brought along broken items to get fixed. Future Plans - 2025-2026 Hands That Talk plan to work in partnership, vthere possible. with other the Ni Assembly, Community Groups. also, to share space and resources. We look forward to these developments. Especia15y the upcoming Sign language Bill of Northern Ireland. Flnanclal review The financial ststements deal wth all the income and expenditure of Ihe charitable company, as well as its financial position at the year end. The results for the year and the financial position were considered satisfactory by the trustees. At 31 March 2025, total charitable company funds were £362.570 (2024: £384,851), an decrease of £22,281. Restricted reseryes was £165,916 (2024.. £(184,920}, with a deficit of £22,281 (2024.. £34,711), Unrestricted reserves at 31 March 2025 Vre £196,654 (2024.. £199,931), All monies received supported key objectives of the charitable company, funding charitable activity costs and support costs, as well as capital expenditure. Small company provisions Thls report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption. The trustees, annual report was approved on 16 October 2025 and signed on behalf of the board of trustees by.. Avril Scott Trustee
Hands That Talk Company Limited by Guarantee Independent Examinerfs Report to the Trustees of Hands That Talk Year ended 31 March 2025 I report to the trustees on my examination of the financial statements of Hands That Talk ('the charity,) for the year ended 31 March 2025. Responsibllltles and basis of report As the twstees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of Charities Act (Northern Ireland) 2008 (the .2008 Act,) and the Companies Act 2006 ('the 2006 Act,). You are satisfied that the accounts of the company are not required by charty 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 my'examination of the charity's financial statements as carried out under section 65 of the 2008 Act. In carrying out my examination I have followed the general Directions gtven by the Charity Commission for Northern Ireland under section 65(9)(b) of the 2008 Act. Independent examlnerfs statement I have completed my examlnation. I confimi 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 seGllon 386 of the 2006 Act: or the financial statements do not accord with those records. or the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requ1ment that the accounts give a 'twe and fair, view which is not a matter considered as part of an independent examination. or the financial ststements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102). I confim that there are no other matters to which your attention should be drawn to enable a proper understandlng of the accounts to be reached. PFS Accountants and Auditors Ltd. Independent Examiner 122 Main Street Dungiven Co Derry BT47 4LG 16 October 2025
Hands That Talk Company Limited by Guarantee Statement of Financial Activities (including income and expenditure account) Year ended 31 March 2025 2025 Restricted funds Total funds Total funds 2024 Unrestricted funds Note Income and endowments Donations and legacies Charitsble activities Other trading activities Investment income 3.280 23.580 16.965 3,864 47,689 82,679 85,959 23,580 16,965 3,864 130,368 89,816 31,149 15,062 24 Total income 82.679 136,051 Expendlture Expenditure on charitable activltle$ Totsl expendlture 9,10 50,966 50,966 101,683 101,683 152,649 152,649 170.762 170,762 Net expenditur& and net movement In funds (3.277) (19,004) (22,2811 (34,711) Reconciliatlon of funds Total funds brought forward Totsl funds carrled forward 199,931 196,654 184,920 384,851 382,570 419,564 384,851 165,916 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages 8 to 16 ftbrni part of these financial statenlents.
Hands That Talk Company Llmited by Guarantee statement of Financial Position 31 March 2025 202S 2024 Note Flxed assets Tangible fixed assets 15 223.596 237,796 Current assets stocks Debtors Cash at bank and in hand 16 17 7.176 9,092 130.447 2,091 5.502 141,188 148,781 146,715 Credftors: amounts falling du• wlthln one year Net current assets 7,741 138.974 362,570 1.726 147,055 Total assets less current liabiliti•s 384,851 384,851 Net assets 362,570 Funds of the charlty Restricted funds Unrestricted funds Unrestricted funds- designated Totsl charity fvnds 165,916 193,654 3,000 362,570 184,920 196,931 3,000 384,851 19 For the year endlng 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors, responsibilities: The members have not required the company to obtsin an audit of its financial statements for the year in question in accordance with section 476., The directors acknowledge their responsibilities for complying wth the requirements of the Act with respect to accounting records and the preparation of financial statements. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies, regime. These financial statements were approved by the board of trustees and authorised for issue on 16 October 2025, and are signed on behalf of the board by: Avril Scott Trustee The notes on pages 8 to 16 fomi part of these financTal ststerrients.
Hands That Talk Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2025 Gen8ral infomiation The charity is a public benefit entity and a private company limited by guarantee, registered in Northern Ireland and a registered charity in Northern Ireland. The address of the registered office is 116 Main Street, Dungiven, BT47 4LG, Co Derry. Statement of compliance These financial statements have been prepared in compliance with FRS 102, The Financial Reporting Standard applicable in the UK arKI the Republic of Ireland,, the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006. Accountlng policies Basis of preparatlon The financial statements have been prepared on the historical cost basis, as modified by the revaluaticn of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial stalements are prepared in sterling, which is the functional currency of the entlty. Golng concern There are no material uncertainties about the charity's abillty to conlinue. Fund accounting Unrestricted funds are available for use at the discretion of the trustees to further any of the charty's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular fijture project Qr commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal. and fall into one of Iwo sub-classes.. restricted income funds or endowment funds.
Hands That Talk Company Limited by Guarantee Notes to the Financial Statements {continued) Year ended 31 March 2025 Accountlng policies (conllnu Incoming resources All incoming resources are included in the statement of financial activities when entitlement has passed to the Charity,. it is probable that the economic benefits associated with the transaction will tlow to the charity and the amount can be reliably measured. The following specific pollcles are applied to particular categories of income.. income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. legacy Income is recognised len rer£ipt is probable and entitlement is established. income from donated goods is measured at the fair value of the goods unless this Is impractical to measure reliably, in which Case the value is derived from the cost to the donor or the estimated 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. income from contracts for the supply of seprfices is recognised with the delivery of the contracted Service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular wrpose and returned if unspent, in which Gase may be regarded as restricted. Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure Includes any VAT which cannot be fvlly recovered. and is classified under headings of the statement of financial activities to which it relates: expenditure on raising funds includes the costs of all fundraising activities, events. non-charitsble trading activities. and the sale of donated goods. expenditure on charitsble activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of ils beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. All cost5 are allocaled to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned belween the activities they contribute to on a reasonable, justifiable and consistent basis. Tangible assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impaimierrt losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumuSated depreciation and subsequent accumulated impaimient losse8.
Hands That Talk Company Limited by Guarantee Notes to the Financial Statements (Contlnued) Year ended 31 March 2025 Accounting policies (Continued) Tangible assets fconllnued) An increase in the carying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impaimient that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losse5 on the statement of financial activities. Depreclatlon Depreciation is calculated so as lo write off the cost or valuation of an asset, less its residual value. over the useful economic Irfe of that asset as follows: Freehold property Fixtures and fittings Office equipment 4% straight line 33% reducing balance 33% reducing balance Impalrnient of fixed assets A revlew for Indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated vthere such indicators exist. Where the carrying value eXedS the recoverable amount, the asset is impaired accordingly. PrvJr impairments are also revlewed 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 belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwqll acquired in a business combinalion 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 units. Stocks Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition. Financial instruments A financial asset or a financial liability is recognised only when the charity becomes a paty to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. 10
Hands That Talk Company Limited by Guarantee Notes to the Financial Statements (Continue Year ended 31 March 2025 Accounting pollcles (contlnued) Financlal instruments (contlnued) Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are sUbseqUenY measured at amortised cost. Imere investments in shares are publicly traded or their fair value can otheise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives. are initially recognised at fair value, unless payment for an asset is deferred beyond normal business tenns or financed at a rate of interest that is not a market rale, in which case the asset Is measured at the present value of the fLrture payments discounted at a market rate of interest for a similar debt instrument. other financial instruments are subsequently measured at fair value, vlith any changes recognised in the statement of financial activities, with the exceptlon of hedging instruments In a designated hedging relationship. Flnancial assets that are measured at cost or amortised cost are reviewed for objective evldence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financlal activities in which the initial gain was recognised. For all equity instruments regardless of significance, and other financSal assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately. to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. Llmltad by guarantee The company is limited by guarantee incorporated in the United Kingodm and registered in Northern 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. Donations and legacles Unrestricted Funds Restricted Total Funds Funds 2025 Gifts Gifts 1.780 1,780 11
Hands That Talk Company Limited by Guarantee Notes to the Financial Statements (eon¢inue Year ended 31 March 2025 Donations and legacles (eonllnued) Unrestricted Funds Restricted Total Funds Funds 2025 Grants Department for the Communities Halifax Foundab'on Causeway Coast & Glens Dungiven Parish SSE Access to work Arts Council 46.503 5,000 4.375 46,503 5,000 4,375 1,500 500 1g,200 7,101 1,500 500 19,200 7.101 82.679 3.280 85,959 UnStrICted Funds Restricted Total Funds Funds 2024 Glfts Gifts 5.255 5,255 Grants The Community Foundation Department for the Communities Halifax Foundation Cau8eway Coast & Glens Dungiven 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 Charitable actlvltles Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Interpreting Course fees Exam fees BSL resources Social club 22,750 22.750 26,422 2,157 197 1,754 619 26,422 2,157 197 1,754 619 530 300 530 300 23,580 23,580 31,149 31,149 12
Hands That Talk Company Limlted by Guarantee Notes to the Financial Statements (continueoj Year ended 31 March 2025 other trading activitles Unrestricted Totsl Funds Unrestricted Total Funds Funds 2025 Funds 2024 Shop income Room Hlre Sewing group 11,385 5,520 60 11,385 5.520 60 11,411 3,651 11.411 3,651 16.965 16,965 15,062 15.062 Investment Income Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Bank Interest re¢eivable 3,864 3.864 24 24 ExpendltUTe on charltable activltles by fund type Unrestricted Funds Restricted Total Funds Funds 2025 Charitable activities 50,966 50,966 101,683 101.683 152.849 152.849 Unrestricted Funds Restricled Total Funds Funds 2024 Charitable activities 81,567 81,567 89,195 170,782 170,762 89,195 10. Expendlture on charitable actlvltles by actlvity type Activities undertaken directly Support costs Total funds 2025 Totsl fund 2024 Charitable actlvities 113,104 39,545 152,649 152,649 170,762 170,762 113,104 39,545 13
Hands That Talk Company Limited by Guarantee Notes to the Financial Statements Icontlnued) Year ended 31 March 2025 11. Net expenditure Net expenditure is stated after chargingl(crediting)- 2025 2024 Depreciation of tangible fixed assets 14,200 14,639 12. Indopondent examination fees 2025 2024 Fees payable to the independent examiner for: Independent examination of the financial statements 1,680 1,725 13. Staff costs The total staff costs and employee benefits for the reporting period are analysed as follows.. 2025 2024 Wages and salaries Soclal securlty costs 72,146 1,07g 69,005 1,582 73,225 70,587 The average head count of employees during the year was 5 (2024: 7). No employee received employee benefits of more than £80,000 during the year (2024: NII). 14. Trustee remuneratlon and expenses No trustees received remuneration during the year ended 31 March 2025. 15. Tanglble fixed assets Freehold Fixiures and property fittings Equipment Total Cost At 1 April 2024 and 31 March 2025 Depreclation At 1 April 2024 Charge for the year At 31 March 2025 327,987 8.977 10,448 347,412 93,136 13,007 7.605 669 8,875 524 109.616 14,200 123,816 106,143 8,274 9.399 Carrying amount At 31 March 2025 221,844 703 1,049 223,596 At 31 March 2024 234,851 1,372 1.573 237,796 14
Hands That Talk Company Limited by Guarantee Notes to the Financial Statements {contlnued) Year ended 31 March 2025 16. Stocks 2025 2024 Goods for resale 7,176 2,091 17. Debtors 2025 2024 Trade debtors other debtors 3,348 2,912 2,590 5,502 9,092 18. Creditors: amounts falllng due within one year 2025 2024 Bank loans and overdrafts Trade creditors Accruals and deferred Income Social securily and other taxes Other creditors 5,229 1.680 549 1,172 448 7,741 1,726 19. Analysis of charftable funds Unrestrlcted funds At 31 March 202 1 April 2024 Income Expenditure General funds Designated Fund 1,931 3,000 47,889 (50,966) 193,654 3,000 199,931 47.689 (50,966) 196,654 At 31 March 202 At 1 April 2023 Income Expenditure General funds Designated Fund 226.008 3.000 229.008 52,490 {81,58n 196,931 3,000 52,490 (81,567) 199,931 15
Hands That Talk Company Limited by Guarantee Notes to the Financial Statements (¢ontlnu¢dJ Year ended 31 March 2025 19. Analysis of charitable funds {¢ontlnued) Restricted funds At 31 March 202 At 1 April 2024 Income Expenditure Restricted Fund 184,920 82,679 (101,683) 165.916 At . 31 March 202 Income Expenditure At 1 April 2023 Restricted Fund 190,554 83.561 (89.195) 184,920 20. Analysls of net assets between funds Unrestricted Funds Restricted Total Funds Funds 2025 Tangible fixed assets Current assets Creditors less than 1 year Net assets 73,948 130,447 (7,741) 196.654 149,648 16,268 223,596 146,715 (7.741) 362,570 165,916 Unrestricted Funds Restricted Total Funds Funds 2024 Tangible fixed assets Current assets Creditors 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 16