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:
-
That accounting records were not kept in accordance with section 386 of the Companies Act 2006.
-
That the accounts do not accord with those accounting records
-
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.
-
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 |
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- 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