## **ACTION DEAF YOUTH**
## **REPORT OF THE DIRECTORS AND**
## **FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 MARCH 2023**
**REGISTERED NUMBER: NI 619842**
**CHARITY COMMISSION FOR NORTHERN IRELAND NO: 102041**
## **ACTION DEAF YOUTH CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
||**Page**|
|---|---|
|**Legal and Administrative information**|1|
|**The Trustees Report (including D**
**Report)**|2 to 6|
|**Independent Examiners Report**|7|
|**Statement of Financial Activities**|8|
|**(Including Income and Expenditure Account)**||
|**Balance sheet**|9|
|**Notes to the Financial Statements**|10 to 24|
## **ACTION DEAF YOUTH LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 MARCH 2023**
|**DIRECTORS:**|Rosemary Magee|
|---|---|
||Richard Dougherty|
||Holly Greer|
||Grainne Murphy|
||Solene Nugent|
|**SECRETARY:**|Rosemary Magee|
|**REGISTERED OFFICE:**|385a Holywood Road|
||Belfast|
||Northern Ireland|
||BT4 2LS|
|**REGISTRAR OF COMPANIES**||
|**NUMBER:**|NI619842|
|**CHARITY COMMISSION FOR**||
|**NORTHERN IRELAND NUMBER:**102041||
|**INDEPENDENT EXAMINERS:**|Baker Tilly Mooney Moore|
||Chartered Certified|
||Accountants|
||Statutory Auditors|
||17 Clarendon Road|
||Clarendon Dock|
||Belfast|
||BT1 3BG|
|**BANKERS:**|Ulster Bank|
||Belfast City Office 1 Branch|
||PO Box 232|
||11-16 Donegall Square East|
||Belfast|
||BT1 5UB|
1
## **ACTION DEAF YOUTH THE TRUSTEES REPORT (including Directors Report) Year Ended 31 March 2023**
The Trustees are pleased to present their financial statements of the charity for the year ended 31 March 2023, purposes.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
Action Deaf Youth is a charitable company limited by guarantee (NI619842). It is a charitable company registered with the Charities Commission for Northern Ireland (102041).
The registered office is 385a Holywood Road, Belfast, Northern Ireland, BT4 2LS.
The directors of the company are its trustees for the purpose of charity law and throughout this report are collectively referred to as the directors. The present directors and any past directors who served during the year are given below. The external advisors are set out on page 1.
## **STRUCTURE, GOVERNANCE, AND MANAGEMENT**
The organisation is a charitable company limited by guarantee, incorporated on 14 August 2013 and accepted as a charity by the Charity Commission for Northern Ireland on 8 June 2015. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up, members are required to contribute an amount not exceeding £1. The number of members as at 31 March 2023 was 7.
The Board is responsible for the overall governance of the company. All directors retire at the Annual General Meeting and are eligible for appointment to the Board of Directors for the incoming year to hold office until the next Annual General Meeting.
## **Directors and their interests**
The directors shown below have held office during the whole period from 1 April 2022 to the date of this report: Rosemary Magee Richard Dougherty Graham Chalmers (resigned 23 May 2023) Pauline Walker (resigned 1 July 2023) Roslyn Dougherty (resigned 4 May 2023) Holly Greer Stephen McConnell (resigned 13 January 2023) Lauren Miller (resigned 1 July 2023) Grainne Murphy (appointed 1 July 2023) Solene Nugent (appointed 1 July 2023)
2
## **ACTION DEAF YOUTH THE TRUSTEES REPORT (including Directors Report)** _**(continued)**_ **Year Ended 31 March 2023**
## **Recruitment and Appointment of Directors**
The directors of the company are also charity trustees for the purposes of charity law. All directors retire at the Annual General Meeting and are eligible for appointment to the Board of Directors for the incoming year to hold office until the next Annual General Meeting.
## **Organisational Structure**
The board of directors meet on a regular basis and are responsible for the strategic direction and policy of the charity. At present, a scheme of delegation is in place and the day-to-day responsibility for the provision of services rests with Caroline Doherty, Senior Manager, who also oversees all operational and financial matters on behalf of the board and reports directly to the board on such matters.
## **OBJECTIVES AND ACTIVITES**
Action Deaf Youth, formally Northern Ireland Deaf Youth Association, was founded in 1988 in order to improve the quality of life for young deaf people in Northern Ireland. It was established to alleviate the isolation perceived to be affecting larger numbers of deaf young people who experience difficulty in meeting other young people similar to them. The Association has worked to meet the social, educational and to enhance the quality of life and choices open to young deaf people in a youth work context.
The Active Play project, initially funded by the Big Lottery Funds, continues to be successful, and concluded its sixth 2023. The service continued in 2023 due to funding awarded by the Henry Smith Foundation.
principal activities are to:
## **Our Vision**
To be the leading deaf youth organisation in Northern Ireland, providing quality services to meet the needs of deaf children and young people.
## **Our Mission**
To support deaf children and young people in reaching their full potential by delivering a continuum of youth work, employability, training, intervention and transition support services.
## **Our Values**
We believe deaf children and young people are equal citizens and should be provided with opportunities to maximise their full potential and to develop holistically as positive citizens living in Northern Ireland. We aim for the core values in the Northern Ireland Youth Work Curriculum to be intrinsic to the lives of deaf children and young people.
- Equity
We believe deaf children and young people should be treated fairly and with respect in all walks of life. We will treat every deaf child or young person with respect and seek to promote their well-being and development.
3
## **ACTION DEAF YOUTH THE TRUSTEES REPORT (including Directors Report)** _**(continued)**_ **Year Ended 31 March 2023**
## **Our Values** _**(continued)**_
- Diversity
- We recognise that deaf children and young people will have cultural and language differences. We will continuously provide opportunities to promote diversity and inclusion to enable deaf children and young people to participate and integrate fully in society.
- Interdependence
- We believe deaf children and young people will unlock their full potential by working with others and developing new life skills in a supportive learning environment. We will continuously provide opportunities for deaf children and young people to connect and to have a say in matters they face as a result of their deafness.
The board of Trustees and Manager supervise the work of the following departments:
Youth Support Service; 1 Part-time Youth Coordinator, 1 Part-time Transitions Youth Worker, 1 Part-time Youth Support Worker in charge, 1 Part-time Youth Assistant Support Worker.
1 x Active Play Coordinator, 9 x sessional Play Rangers.
## **Who used and benefited from our services?**
All our projects are open to all members of the general public. Whilst we welcome all to some of our projects, there are others which are specific to certain sectors of the community.
## **Our Staff**
On behalf of the Board, I would like to thank all of our employees for their continuing hard work and commitment to Action Deaf Youth. Their dedication, commitment and loyalty has enabled our core services to grow providing a much-needed service in Northern Ireland. The Board is committed to their continuing professional development to build their capacities within our organisation for new and expanding opportunities.
## **PUBLIC BENEFIT**
The Trustees confirm that they had due regard for the guidance produced on Public Benefit by the Charity Commission for Northern Ireland.
## **FINANCIAL REVIEW**
Against the backdrop of limited resources and insecurities over funding, it has continued to be difficult to plan or develop services, however incoming resources during the year increased to £279,702 (2022: £207,534). The charity had a surplus for the year £25,564 (2022: deficit £28,489) and the total funds as at 31 March 2023 was £167,598 (2022: £142,034), of which £123,518 related to restricted reserves and £44,080 related to unrestricted reserves.
## **Reserves Policy**
The Directors have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the charity should be 6 months of total costs.
Total unrestricted expenditure for the year ended 31 March 2023 was £72,802 and therefore the target is £36,401 in general funds. The reserves are needed to meet the working capital requirements of the charity and the directors are confident that at this level they would be able to continue the current activities of the charity while negotiating continuation funding.
4
## **ACTION DEAF YOUTH**
## **THE TRUSTEES REPORT (including Directors Report)** _**(continued)**_ **Year Ended 31 March 2023**
## **Reserves Policy (continued)**
At present the unrestricted reserves are in surplus of £44,080 which equals to 7.3 months of unrestricted expenditure.
## **Investment Policy**
Any surplus funds and grants received in advance are placed on deposit until such time as they are required for the day-to-day expenditure.
## **Corporate Planning and plans for the future**
The Boards view that significant progress has been made to further the objects of the Charity, improve its finances and that the internal processes implemented during this period have significantly strengthened the organisation going forward. The clarity of vision provided by the Corporate Plan and its extensive planning processes ensures that the Board is able to highlight the important issues faced by our young Deaf Children and youths today.
There are no significant changes planned for the forthcoming financial year. The Directors will continue to govern the company in line with its constitution in order to achieve the objectives noted above.
## **FUTURE DEVELOPMENTS**
There are no significant changes planned for the forthcoming financial year. The Directors will continue to govern the company in line with its constitution in order to achieve the objectives noted above.
The trustees (who are also the directors) are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:
- Select suitable accounting practices and then apply them consistently;
- Make judgements and estimates that are reasonable and prudent;
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities.
5
## **ACTION DEAF YOUTH THE TRUSTEES REPORT (including Directors Report)** _**(continued)**_ **Year Ended 31 March 2023**
## **Small company exemptions**
This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.
By order of the board of trustees
________________________________________ Rosemary Magee (Chairperson)
21/12/2023 Approved by the directors on ............................................
6
## **Independent examiners report to the Trustees of ACTION DEAF YOUTH For the period 1 April 2022 to 31 March 2023**
We report on the accounts of the charity for the year ended 31 March 2023, which are set out on pages 8 to 24.
## **RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER**
As the charity trustees (and also the directors of the company for purposes of company law) you are responsible for the preparation of the accounts in accordance with the Companies Act 2006. Having satisfied ourselves that the charity is not subject to audit under company law and is eligible for independent examination, it is my role to:
- Examine the accounts under section 65 of the Charities Act;
- Follow the procedures laid down in the general directions given by the Charity Commission for Northern Ireland under section 65(9) (b) of the Charities Act; and
- State whether particular matters have come to my attention
## **Basis of Independent Examiners Report**
We have examined your charity accounts as required under section 65 of the Charities Act and our examination was carried out in accordance with general directions given by the Charity Commission for Northern Ireland under section 65(9) (b) of the Charities Act. The examination included 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 the seeking of explanations from you as trustees concerning any such matters.
Our role is to state whether any material matters have come to our attention giving us cause to believe:
1. That accounting records were not kept in accordance with section 386 of the Companies Act 2006.
2. That the accounts do not accord with those accounting records
3. That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities 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.
4. That there is further information needed for a proper understanding of the accounts to be reached.
We have completed our examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, we have found no matters that require drawing to your attention.
## **Baker Tilly Mooney Moore**
Chartered Certified Accountants Statutory Auditors 17 Clarendon Road Clarendon Dock Belfast BT1 3BG
> **Date:** 21/12/23
7
## **ACTION DEAF YOUTH STATEMENT OF FINANCIAL ACTIVITES (Including summary income and expenditure account) for the period 1 April 2022 to 31 March 2023**
|**Note**
**Income and endowments from:**
Charitable activities
3
**Total income**
**Expenditure on:**
Raising funds
4
Charitable activities
4
**Total expenditure**
**Net surplus for the year**
**Transfers between funds**
11
**Fund balances brought forward at 1**
**April**
11
**Fund balances carried forward at 31**
**March**
12|**Restricted**
**Funds**
**Unrestricted**
**Funds**
**Total Funds**
**2023**
Total Funds
2022
**£**
**£**
**£**
£
**192,096**
**87,606**
**279,702**
207,534
**192,096**
**87,606**
**279,702**
207,534
**-**
**3,064**
**3,064**
78
**181,336**
**69,738**
**251,074**
235,945
**181,336**
**72,802**
**254,138**
236,023
**10,760**
**14,804**
**25,564**
(28,489)
**(856)**
**856**
**-**
-|**Restricted**
**Funds**
**Unrestricted**
**Funds**
**Total Funds**
**2023**
Total Funds
2022
**£**
**£**
**£**
£
**192,096**
**87,606**
**279,702**
207,534
**192,096**
**87,606**
**279,702**
207,534
**-**
**3,064**
**3,064**
78
**181,336**
**69,738**
**251,074**
235,945
**181,336**
**72,802**
**254,138**
236,023
**10,760**
**14,804**
**25,564**
(28,489)
**(856)**
**856**
**-**
-|**Restricted**
**Funds**
**Unrestricted**
**Funds**
**Total Funds**
**2023**
Total Funds
2022
**£**
**£**
**£**
£
**192,096**
**87,606**
**279,702**
207,534
**192,096**
**87,606**
**279,702**
207,534
**-**
**3,064**
**3,064**
78
**181,336**
**69,738**
**251,074**
235,945
**181,336**
**72,802**
**254,138**
236,023
**10,760**
**14,804**
**25,564**
(28,489)
**(856)**
**856**
**-**
-|**Restricted**
**Funds**
**Unrestricted**
**Funds**
**Total Funds**
**2023**
Total Funds
2022
**£**
**£**
**£**
£
**192,096**
**87,606**
**279,702**
207,534
**192,096**
**87,606**
**279,702**
207,534
**-**
**3,064**
**3,064**
78
**181,336**
**69,738**
**251,074**
235,945
**181,336**
**72,802**
**254,138**
236,023
**10,760**
**14,804**
**25,564**
(28,489)
**(856)**
**856**
**-**
-|
|---|---|---|---|---|
|||||207,534|
|||||78
235,945|
|||||236,023|
|||||(28,489)
-|
||**113,614**
**123,518**|**28,420**
**44,080**|**142,034**
**167,598**|170,523|
|||||142,034|
There are no recognised gains or losses other than those shown above. All incoming resources expended derive from continuing operations.
The income and expenditure summary as required to be disclosed by the Companies Act 2006 is included at **Note 2.**
8
## **ACTION DEAF YOUTH A company limited by guarantee Registered number NI619842 BALANCE SHEET AS AT 31 March 2023**
|**Note**
**Fixed assets:**
Tangible Assets
7
**Current assets:**
Debtors
8
Cash at bank and in hand
**Total current assets**
**Current Liabilities**
Amounts falling due within one year
9
**Net current assets**
**Total assets less current liabilities**
**Net assets**
**Funds**
Restricted
12
Unrestricted
12
**Total Funds**|**2023**
**Total**
**£**
**16,718**
**7,701**
**169,533**
**177,234**
**26,354**
**150,880**
**167,598**
**167,598**
**123,518**
**44,080**
**167,598**|2022
Total
£
20,898|
|---|---|---|
|||31,132
105,636|
|||136,768|
|||15,632|
|||121,136|
|||142,034|
|||142,034|
|||113,614
28,420|
|||142,034|
The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for:
- (a) ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.
The financial statements have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.
21-12
The financial statements were authorised for issue by the Board of Directors on ......... 2023 and were signed by:
Signa ~~ture: ...................................... Chairperson~~ Rosemary Magee (Chairperson)
9
## **ACTION DEAF YOUTH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **1. Accounting Policies**
## **Charity information**
The charity is a private company limited by guarantee, registered in Northern Ireland and a registered charity with the Charity Commission for Northern Ireland (102041). The address of the registered office is provided on page 1. The members of the charity are the Trustees named on page 1.
A summary of the accounting policies, which have been applied consistently, is set out below.
## **1.11 Basis of preparation**
The financial statements have been prepared under the historical cost convention in accordance with Accounting and Reporting by Charities: 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) (effective 1 January 2019) Charities SORP (FRS 102), the Financial Reporting Standard Applicable in the UK and the Republic of Ireland (FRS 102) and the Companies Act 2006.
The Charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are round to the nearest £.
## **1.2 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. This conclusion was reached due to the strong positive reserve balance held in both restricted and unrestricted funds. Thus, the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Fund accounting**
The company has various types of funds for which it is responsible and which require separate disclosure. These are as follows
## **(i) Unrestricted funds**
These are general funds that are available for use at the discretion in furtherance of the objectives of the charity.
## **(ii) Restricted funds**
These are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
## **1.12 Incoming Resources**
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Income represents government funding and donations receivable by the company and is recognised when a right to consideration is obtained from the performance of contractual obligations.
## **1.13 Resources Expanded**
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is possible that settlement will be required, and the amount of the obligation can be measured reliably.
10
## **ACTION DEAF YOUTH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **2. Accounting Policies (continued)**
## 2.11 **Resources Expanded (continued)**
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate costs related to the category.
- Costs of raising funds are those costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds.
- Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Together with the costs associated with the governance arrangements of the charity and are primarily associated with constitutional and statutory requirements.
## **2.12 Tangible fixed assets and depreciation**
Tangible fixed assets are stated at cost less depreciation. Depreciation has been provided on all tangible fixed assets at rates calculated to write off the cost less estimated residual value of each asset over the expected useful life as follow: -
Equipment - 20% Reducing Balance Fixtures and Fittings - 20% Reducing Balance
## **2.13 Impairment of fixed assets**
At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
## **2.14 Financial instruments**
The charitable company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. These are initially recognised at transaction value and subsequently measured at their settlement value.
## **2.15 Debtors**
Trade and other debtors are stated after all known bad debts have been written off and specific provision has been made against all debts considered doubtful of collection.
Prepayments are valued at the amount prepaid net any trade discount due.
## **2.16 Cash and cash equivalents**
Cash and cash equivalents comprise cash at bank and cash in hand.
## **2.17 Creditors and provisions**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts.
## **1.12 Taxation**
There is no liability to taxation due to the charitable status.
11
## **ACTION DEAF YOUTH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **2. Income and expenditure summary**
|**Gross Income**
**Resources Expenditure**
Cost of generating funds
Charitable activities
Depreciation
**Surplus for the year**|**2023**
**£**
**279,702**
**3,064**
**246,894**
**4,180**
**254,138**
**25,564**|**2022**
**£**
207,534|
|---|---|---|
|||78
230,721
5,224|
|||236,023|
||||
|||(28,489)|
The above reflects the Income and Expenditure account as required by the Companies Act 2006 as opposed to that required under the Statement of Recommended Practice as detailed on page 8.
Total income comprises £192,096 for restricted funds and £87,606 for unrestricted funds. A detailed analysis of income is provided in note 3.
The Income and Expenditure Summary is derived from the Statement of Financial Activities on page 8 which together with the notes to the accounts on pages 10 24 provides full information on the movements during the year on all funds of the charity.
12
## **ACTION DEAF YOUTH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
**3. Income from charitable activities**
|**_Charitable Activies_**
Education Authority
Youth Core Services
Education Authority
Tbuc
Education Authority
Youth Restart
Education Authority
Emotional Health &
Well Being Project
Education Authority
Thematic
Education Authority
Summer Programme
Education Authority
YC PPE 20/21
Education Authority
Well Being Fund
Education Authority
Sundry
Education Authority
Southern Region
BHSCT
Halifax Foundation
Big Lottery Funding
Department for Communities / Access to Work
Department for Communities
Covid-19
Sign Language
Henry Smith Charity
Ulster Community Foundation
Coronavirus deficit funding
Beneficiaries Income
Fundraising Events
Donations
British Deaf Association
Capital Fund Programme
Youth Action NI
New Community Funds
Controlled Schools Support Council
HMRC
Job retention scheme|**Restricted**
**Funds**
**Unrestricted**
**Funds**
**Total 2023**
**£**
**£**
**£**
65,220
**65,220**
(24)
**(24)**
1,042
**1,042**
4,026
**4,026**
14,460
**14,460**
40,927
**40,927**
59,750
**59,750**
752
**752**
1,667
**1,667**
6,695
80,590
**87,285**
4,597
**4,597**
192,096
87,606
**279,702**|**Total 2022**
**£**
**11,056**
**330**
**-**
**-**
**8,180**
**7,900**
**-**
**-**
**140**
**3,862**
**-**
**3,000**
**17,154**
**-**
**23,641**
**29,750**
**40,236**
**-**
**-**
**6,132**
**20,333**
**2,750**
**20,000**
**1,500**
**-**
**5,267**
**6,303**|
|---|---|---|
|||**207,534**|
13
|**Sub Total**
**C/FWD**
**£**|2,957
-
19,625
-
-
1,575
100
-
1,085
-
-|**25,342**|
|---|---|---|
|**EA -Sundry**
**BHSCT**
**Big Lottery**
**DFC - Access**
**to Work**
**EA -**
**Outreach**
**Hedley**
**Foundation**
**Laing Family**
**Trust**
**DFC - SL**
**Covid19**
**Support**
**Fund**
**£**
**£**
**£**
**£**
**£**
**£**
**£**|-
-
2,957
-
-
-
-
-
-
-
-
-
-
-
-
-
1,042
-
-
18,583
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,575
-
-
-
-
-
-
-
44
56
-
-
-
-
-
-
-
-
-
-
-
-
-
-
160
-
-
-
722
203
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**1,042**
**1,779**
**3,013**
**18,583**
**-**
**722**
**203**
**-**|
|**4 Resources Expensed**|**Charitable Activities**
Wages & salaries
Consultancy / Supervision
Dept of Community support
Activity Costs
Training and seminars
Beneficiaries exchange trips
Travel and subsistence
Hire of premises
Expensed equipment
Subscriptions
Refunds
**Total Charitable**||
|**4 Resources Expensed (continued)**
**Sub Total**
**B/FWD**
**Donations-**
**Lets Play &**
**Grow**
**SLPG 21/22**
**Grant**
**Henry Smith**
**Charity**
**EA - Youth**
**Core**
**Transition**
**Fund**
**SLPG 22/23**
**Grant**
2023
Total
Restricted
Funds
2023 Total
General Funds
**2023 Total**
**Funds**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**|**Fundraising Costs**
Fundraising costs
-
-
-
-
-
-
-
3,064
3,064
**Total Fundraising**
-
-
-
-
-
-
-
3,064
3,064
**Charitable Activities**
Wages & salaries
2,957
-
-
48,752
49,713
407
101,829
17,335
119,164
Interpreter Costs
-
-
-
-
-
-
-
-
-
Consultancy / Supervision
-
-
-
41
-
-
41
-
41
Dept of Community support
19,625
-
-
-
-
105
19,730
-
19,730
Activity Costs
-
-
-
-
-
-
-
388
388
Training and seminars
-
132
4,870
-
-
2,727
7,729
32
7,761
Beneficiaries exchange trips
1,575
5,556
502
321
4,924
14,485
27,363
3,097
30,460
Travel and subsistence
100
18
-
496
2,582
307
3,503
1,597
5,100
Hire of premises
-
-
-
1,246
-
-
1,246
10
1,256
Expensed equipment
1,085
-
-
861
-
-
1,946
-
1,946
Subscriptions
-
191
-
205
209
-
605
78
683
**Total Charitable**
**25,342**
**5,897**
**5,372**
**51,922**
**57,428**
**18,031**
**163,992**
**22,537**
**186,529**|**186,529**|
|---|---|---|
|||**163,992**
**22,537**|
|||**5,897**
**5,372**
**51,922**
**57,428**
**18,031**|
|||**25,342**|
|**Sub Total**
**C/FWD**
**£**|-
2,312
-
-
-
-
-
-
-
2,336|**4,648**|-
-
-|**-**||**29,990**|
|---|---|---|---|---|---|---|
|**EA -Sundry**
**BHSCT**
**Big Lottery**
**DFC - Access**
**to Work**
**EA -**
**Outreach**
**Hedley**
**Foundation**
**Laing Family**
**Trust**
**DFC - SL**
**Covid19**
**Support**
**Fund**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**|-
-
-
-
-
-
-
-
-
1,462
850
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
895
-
203
-
-
1,238|**-**
**1,462**
**1,745**
**-**
**203**
**-**
**-**
**1,238**|-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**||**1,042**
**3,241**
**4,758**
**18,583**
**203**
**722**
**203**
**1,238**|
|**4 Resources Expensed (continued)**|**Support Costs**
IT & Software Costs
Rent and rates
Insurance
Heat and Light
Stationary, Printing & Postage
Advertising and Marketing
Telephone
Repairs and Maintenance
Bank Charges
Depreciation
**Total Support**
**Governance Costs**
Bookkeeping
Independent Examination
Legal and Professional fees
**Total Governance**
**Total Expenditure**||||||
|**4 Resources Expensed (continued)**
**Sub Total**
**B/FWD**
**Donations-**
**Lets Play &**
**Grow**
**SLPG 21/22**
**Grant**
**Henry Smith**
**Charity**
**EA - Youth**
**Core**
**Transition**
**Fund**
**SLPG 22/23**
**Grant**
2023
Total
Restricted
Funds
2023 Total
General
Funds
2023 Total
Funds
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**|**Support Costs**
IT & Software Costs
-
-
11
52
-
-
63
2,500
2,563
Rent and rates
2,312
-
-
2,500
6,150
-
10,962
10,872
21,834
Insurance
-
-
-
1,467
1,638
-
3,105
656
3,761
Heat and Light
-
-
-
-
-
-
-
4,227
4,227
Stationary, Printing & Postage
-
-
206
-
-
-
206
1,565
1,771
Advertising and Marketing
-
-
-
-
-
-
-
-
-
Telephone
-
-
-
340
-
-
340
998
1,338
Repairs and Maintenance
-
116
-
-
-
9
125
8,692
8,817
General Expenses
-
-
-
-
-
207
207
-
207
Bank Charges
-
-
-
-
-
-
-
274
274
Depreciation
2,336
-
-
-
-
-
2,336
1,844
4,180
**Total Support**
**4,648**
**116**
**217**
**4,359**
**7,788**
**216**
**17,344**
**31,628**
**48,972**
**Governance Costs**
Bookkeeping
-
-
-
-
-
-
-
12,538
12,538
Independent Examination
-
-
-
-
-
-
-
3,000
3,000
Legal and Professional fees
-
-
-
-
-
-
-
35
35
**Total Governance**
**-**
**-**
**-**
**-**
**-**
**-**
-
**15,573**
**15,573**
**Total Expenditure**
**29,990**
**6,013**
**5,589**
**56,281**
**65,216**
**18,247**
**181,336**
**72,802**
**254,138**|**15,573**
**254,138**|**15,573**
**254,138**|**15,573**
**254,138**|
|---|---|---|---|---|
|||**-**
**-**
**-**
**-**
**-**
**-**
-
**15,573**||**181,336**
**72,802**|
|||||**6,013**
**5,589**
**56,281**
**65,216**
**18,247**|
|||||**29,990**|
|**Sub**
**Total**
**C/FWD**
**£**|80,857
-
-
19,484
8
4,217
4,627
1,545
669
351
175
186|**112,119**|
|---|---|---|
|**BHSCT**
**Halifax**
**Big**
**Lottery**
**DFC -**
**Access to**
**Work**
**Sign**
**Language**
**EA**
**TBUC**
**19/20**
**EA -**
**Youth**
**Core**
**Services**
**EA -**
**Coordinator**
**EA- Youth**
**Restart**
**Project**
**EA -**
**Thematic**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**|-
644
52,708
-
-
110
11,060
8,155
-
8,180
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
19,484
-
-
-
-
-
-
8
-
-
-
-
-
-
-
-
-
-
-
-
-
4,217
-
-
-
-
-
804
-
3,284
-
539
-
-
-
-
-
350
509
466
-
-
220
-
-
-
-
-
-
669
-
-
-
-
-
-
-
-
-
351
-
-
-
-
-
-
-
-
-
175
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
186
-|**1,162**
**1,153**
**57,653**
**19,484**
**4,756**
**330**
**11,060**
**8,155**
**186**
**8,180**|
|**4 Resources Expensed**|**Charitable Activities**
Wages & salaries
Interpreter Costs
Consultancy / Supervision
Dept of Community support
Activity Costs
Training and seminars
Beneficiaries exchange trips
Travel and subsistence
Hire of premises
Expensed equipment
Subscriptions
Refunds
**Total Charitable**||
**----- Start of picture text -----**
78 78 - 339 186
2022 Total Funds £ 116,030 1,760 19,624 2,050 19,279 12,080 1,271 1,041 1,493 175,231
2022 Total General Funds £ 78 78 25,632 - - 140 - 1,143 115 (415) - - 164 - 26,857
- - 1,760 - 2,050 1,686 1,041 1,493 175 186
2022 Total Funds £ 90,398 19,484 18,136 11,965 148,374
Restricted
- - - - - - - 2,511 - - - - - - 2,511
£
Play
Rangers Training
Donations-
- - 9,127 - - - - - - 28 372 - - - 9,527
£
Henry Smith Charity
- - - - - - - 9,291 263 - - - - - 9,554
£
SLPG 21/22 Grant
- - 414 - - - - - 54 - - - -
NI £ 1,008 1,476
Youth Action
£ - - - - - - - - - - - 797 - - 797
Laing Family Trust
- - - - - - - - 549 - - 345 - - 894
£
Grow
Donations- Lets Play &
- - - 1,655 - - - 2,117 - - - - - - 3,772
£
Schools Support Council
Controlled
- - - 105 - - - 59 - - - -
£ 2,042 5,518 7,724
EA - Prog
Summer
- - - - 8 669 351 175 186
Sub Total B/FWD £ 80,857 19,484 4,217 4,627 1,545 112,119
4 Resources Expensed (continued) Fundraising Costs Fundraising costs Total Fundraising Charitable Activities Wages & salaries Interpreter Costs Consultancy / Supervision Dept of Community support Activity Costs Training and seminars Beneficiaries exchange trips Travel and subsistence Hire of premises Expensed equipment Subscriptions Refunds Total Charitable
**----- End of picture text -----**
|**Sub**
**Total**
**C/FWD**
**£**|47
11,485
1,597
890
810
-
650
1,620
-
1,373|**18,472**|-
-
160|**160**||**130,751**|
|---|---|---|---|---|---|---|
|**BHSCT**
**Halifax**
**Big**
**Lottery**
**DFC -**
**Access**
**to**
**Work**
**Sign**
**Language**
**EA-**
**Outreach**
**EA**
**TBUC**
**19/20**
**EA -**
**Youth**
**Core**
**Services**
**EA -**
**Coordinator**
**EA-**
**Youth**
**Restart**
**Project**
**EA -**
**Thematic**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**|-
-
47
-
-
-
-
-
-
-
-
1,018
-
10,467
-
-
-
-
-
-
-
-
-
-
1,597
-
-
-
-
-
-
-
-
-
-
890
-
-
-
-
-
-
-
-
-
-
810
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
448
-
202
-
-
-
-
-
-
-
-
-
-
1,620
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,119
-
-
254
-
-
-
-
-|**1,466**
**-**
**16,752**
**-**
**-**
**254**
**-**
**-**
**-**
**-**
**-**|-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
160
-
-
-
-
-
-
-
-|**-**
**-**
**160**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**||**2,628**
**1,153**
**74,565**
**19,484**
**4,756**
**254**
**330**
**11,060**
**8,155**
**186**
**8,180**|
|**4 Resources Expensed**
**(continued)**|**Support Costs**
IT & Software Costs
Rent and rates
Insurance
Heat and Light
Stationary, Printing & Postage
Advertising and Marketing
Telephone
Repairs and Maintenance
Bank Charges
Depreciation
**Total Support**
**Governance Costs**
Bookkeeping
Independent Examination
Legal and Professional fees
**Total Governance**
**Total Expenditure**||||||
**----- Start of picture text -----**
- 207 243 160
£ 1,026 3,665 3,667 1,695 1,517 5,282 5,224 3,000
2022 Total Funds 21,942 44,467 13,165 16,325
236,023
822 885 - 644 207 243 -
£ 9,832 1,796 2,777 3,549 2,304 3,000
2022 Total General Funds 23,058 13,165 16,165 66,080
£ 204 12,110 1,869 890 810 - 873 1,733 - - 2,920 21,409 - - 160 160
2022 Total Funds 169,943
Restricted
£ - - - - - - - - - - - - - - - - 2,511
Play
Rangers Training
Donations-
- - - - - - - - - - - - - -
SL £ 1,547 1,547 1,547
DFC - Fund
Covid19 Support
13 625 272 - - - 80 - - - - 990 - - - -
£ 10,517
Henry Smith Charity
£ 144 - - - - - 143 - - - - 287 - - - - 9,841
SLPG 21/22 Grant
- - - - - - - - - - - - - - - -
Youth Action NI £ 1,476
£ - - - - - - - - - - - - - - - - 797
Laing Family Trust
- - - - - - - - - - - - - - - - 894
£
Grow
Donations- Lets Play &
- - - - - - - - - - - - - - - - 3,772
Schools Support Council
Controlled
- - - - - - - 113 - - - 113 - - - -
£ 7,837
EA - Prog
Summer
£ 47 11,485 1,597 890 810 - 650 1,620 - - 1,373 18,472 - - 160 160 130,751
B/FWD
Sub Total
4 Resources Expensed (continued) Support Costs IT & Software Costs Rent and rates Insurance Heat and Light Stationary, Printing & Postage Advertising and Marketing Telephone Repairs and Maintenance General Expenses Bank Charges Depreciation Total Support Governance Costs Bookkeeping Independent Examination Legal and Professional fees Total Governance Total Expenditure
**----- End of picture text -----**
##
|**FOR THE YEAR ENDED 31 MARCH 2023**|**5 Operating surplus**|The operating surplus is stated after charging:|**2023**
2022|**£**
£|Depreciation of fixed assets
**4,640**
**5,224**|Independent examination fees
**3,000**
**3,000**|**7,640**
8,224|**6 Information on directors and employees**|**Staff Costs**
**2023**
2022|**£**
£|Wages and Salaries
**111,351**
107,230|Pensions
**5,586**
3,555|Social Security Costs
**2,227**
5,272|**119,164**
116,030|The average number of employees during the year was 12 (2022: 9).|No employees had emoluments in excess of £60,000 (2022: nil).|The key management personnel of the charity comprise the trustees and heads of department.|£33,596 (2022 - £33,421).|The charity trustees were not paid and did not receive any other benefits in the year (2022: nil).|the charity (2022: nil).|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
## **ACTION DEAF YOUTH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **7 Tangible Fixed Assets**
|**Cost**
As at 1stApril 2022
Additions
Disposals
As at 31stMarch 2023
**Depreciation**
As at 1stApril 2022
Charge for the year
Eliminated on disposal
As at 31stMarch 2023
Net book value
As at 31stMarch 2023
As at 31stMarch 2022|**Equipment**
**£**
46,575
-
-
**46,575**
30,690
3,177
-
**33,867**
**12,708**
15,885|**Fixtures &**
**Fittings**
**£**
19,154
-
-
**19,154**
14,141
1,003
-
**15,144**
**4,010**
5,013|**Total**
**£**
**65,729**
**-**
**-**|
|---|---|---|---|
||||**65,729**|
||||**44,831**
**4,180**
-|
||||**49,011**|
||||**16,718**
20,898|
Equipment includes assets of £9,346 (NBV) as restricted assets.
## **8 Debtors**
|Prepayments
Accrued income
Net wages|**2023**
**£**
**1,667**
**6,034**
**-**
**7,701**|2022
£
1,667
29,414
51|
|---|---|---|
|||31,132|
## **9 Creditors - amounts falling due within one year**
|Trade Creditors
Accruals
Deferred Grant Income
Taxation and Social Security
Net wages
Pension|**2023**
2022
**£**
£
**14,409**
7,487
**8,656**
5,876
**629**
629
**1,265**
785
**37**
-
**1,358**
495
**26,354**
15,632|
|---|---|
## **10 Related party transactions**
During the year Baker Tilly Mooney Moore carried out the independent examination. Stephen McConnell (former treasurer) is a partner at the firm, the firm charged £3,000 for the independent examination.
During the year there was no other related party transactions.
23
## **ACTION DEAF YOUTH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **11 Schedule of funds**
|**Restricted**
EA Sundry
BHSCT
Halifax
Big Lottery
DFC
Access to Work
Sign Language
External Training
EA - Outreach
EA
Youth Core Services
EA
Tbuc 19/20
Hedley Foundation
EA - Coordinator
EA
Summer Programme
Coronavirus Community Fund
Laing Family Trust
DFC
SL Covid-19 Support
EA
Education Restart
Donations- Lets Play & Grow
Donations- Play Rangers
SLPG 21/22 Grant
Youth Action NI
Henry Smith Charity
Capital Fund Programme
SLPG 22/23 Grant
**Total Restricted**
**Total Unrestricted**
**Total**|**Opening**
**Balance**
**Income**
**Resources**
**Resources**
**Expended**
**£**
**£**
**£**
-
1,042
(1,042)
4,605
4,026
(3,241)
2
-
-
27,939
-
(4,758)
-
14,460
(18,583)
7,554
--
-
106
--
-
1,016
-
(203)
-
65,220
(65,216)
289
-
-
1,105
-
(722)
8,528
-
-
4,642
-
-
205
-
-
203
-
(203)
6,194
-
(1,238)
24
(24)
5,446
6,695
(6,013)
489
-
-
6,010
-
(5,589)
24
-
-
19,233
59,750
(56,281)
20,000
-
-
-
40,927
(18,247)
**113,614**
**192,096**
**(181,336)**
**28,420**
**87,606**
**(72,802)**
**142,034**
**279,702**
**(254,138)**|**Fund**
**Transfers**
**£**
-
-
-
-
4,124
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(4,980)
**(856)**
**856**
-|**Closing**
**Balance**
£
**-**
**5,390**
**2**
**23,181**
**1**
**7,554**
**106**
**813**
**4**
**289**
**383**
**8,528**
**4,642**
**205**
**-**
**4,956**
**-**
**6,128**
**489**
**421**
**24**
**22,702**
**20,000**
**17,700**
**123,518**
**44,080**
**167,598**|
|---|---|---|---|
Transfers between funds represent a reclassification of funds going forward.
## **12 Analysis of net assets between funds**
|**Tangible Fixed Assets**
**Current Assets**
**Creditors less than one year**
**At the end of the year**|**Unrestricted**
**Funds**
**£**
**Restricted**
**Funds**
**£**
**Total Funds**
**2023**
**£**
7,372
9,346
**16,718**
48,547
128,687
**177,234**
(11,839)
(14,515)
**(26,354)**
44,080
123,518
**167,598**|
|---|---|
24