ACTION DEAF YOUTH
STATEMENT OF FINLNCIAL ACTIVITES
(Including summary income and expenditure account)
for the period l April 2023 to 31 March 2024
Restricted
Funds
Unrestricted
Funds
Total Funds
2024
Total Funds
2023
Iyote
Income and endoivments from:
Charitable activities
207.285
23,831
231,116
279,702
Total income
207.285
231,116
279,702
Expenditure on:
Raising funds
Charitable activities
2,560
63,620
2,560
240,421
3,064
251,074
176,801
Total expenditure
176,801
66,180
242,981
254,138
Net surplus for the year
30,484
(42 J49)
(11,865)
25,564
Transfers between funds
12,291
12,291
Fund balances brought fonvard ai I
April
123,518
44,080
167,598
142,034
Fund balances carried forward a131
March
12
14,022
155,733
167,598
There are no recognised gains or losses other than those shown atK)ve. All incoming resources expended derive from
continuing operation5.
The income and expenditure summary as required to be disclosed by the Companies Act 2006 is included at Note 2.

ACTION DEAF YOUTH - A company limited b!. guarantee
Registered number N1619842
BALANCE SHEET
AS AT 31 March 2024
2024
Total
2023
Total
Fixed assets:
Tangible A55ets
13J74
16,718
Current assets:
Debtors
Cash at bank and in hand
42,726
123,164
7,701
169,533
Total current assets
165,890
177,234
Current Liabilities
Amounts falling due within one year
23,531
26,354
Net eurrenl assets
142 359
150,880
Total assets less current liabilities
155,733
167,598
Net assets
155,733
167,598
Funds
Rcstriclcd
Unrcslricted
12
12
141,711
14,022
123,518
44,080
Total Funds
155,733
167,598
The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31
March 2024.
Th¢ mcmbcrs hav¢ not rcquircd thc company to obthin an audit of its financial st2tcmcnls for th¢ ycar cndcd 31 March
2024 in accordancc with Scction 476 of thc Comp8nics 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 vieiv of Ihe state of affairs of ihe 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 othenvise comply wilh the requirements of the Companies Act 2006 relating to financial statements,
so far as applicable to the company.
The fLnancial statements have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006
relating to small companies.
The financial statements were authorised for issue by the Board of Directors on
4 and were signed by..
ee
Rosemary Magee I
Signatur¢:
Ros¢mary Mag¢¢ (Chairperson)
c16,20
14.22 GMT)
. Chairperson
io

ACTION DEAF YOUTH
NOTES TO THE FINA￿CIAL STATEMENTS
FOR THE YEAR ENDED 31 IVLLiRCH 2024
Aceounting Policies
Charity information
The charity is a pril'ate 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 l. The members of the charity are the Trustees named on page l.
A summary of the accounting policies, which have been applied consistently, is set out below.
Basis of preparation
The financial statements have been prepared under the historical cost convention in accordance with
Accounting and Reporting by Charilies= Statement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Treland (FRS 102) (effective l 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 £.
Going Concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the Charity
has adequate resources to conlinue in operational existence for the foreseeable future. This conclusion was
reached due to the stron
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.
Fund accounting
The company has various types of funds for which it is responsible and which require separate disclosure.
These are a5 follows-
(i)
Unrestricted funds
These are general funds that are available for use at the trustee's discretion in furtherance of the
objectives of the charity.
(li)
Restricted funds
Thcse arc thosc donated for ￿*¢ in a particular area or for specific purposes, the use of which is
restricted to that area or purpose.
Incomlng Resources
Income is recognised when the charity has entitlemeT]t to the funds, any perforniance condition5 attached
to thc itcm{s) of income have bcen met. il is probable that the income will bc received and the amount can
be mca8urcd rcliably.
Income represents government funding and donations receivable by the coTnpav]y and is Tecognised when
a right to consideration i5 obtained from the perfonnance of contractual obligJalions.

ACTION DEAF YOUTH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 IVLLiRCH 2024
Accounting Policies (continued)
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.
All expenditure is accounted for on an accruals basis and has been classified under headings that aggryegate
costs related to the category.
Costs of raising funds are those costs incurred in attracting voluntary income. and those incurred in
trading activitics that raisc funds.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and
services for its beneficiaries. It includes boih 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
govemance a￿angeMentS of the charity and are primarily associated with Consti￿tIOnal and statutory
requirements.
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 use￿[ life as follow-
Equipment
Fixtures and Fittings
200/. Reducing Balance
200/. Reducing Balance
Impgirment of fixed assets
At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to detemiine
whether there 15 any indication that those assets have suffered an impaimient loss. If any such indication
exists, the recoverable amount of the asset is estimated in order to detennine the extent of the impairment
loss lif any).
Financial instruments
The charitable company only has financial assets and financial liabilities of a kind that qualify a5 basic
financial instruments. These are initially recognised at transaction value and subsequently measured at
their settlement value.
Debtors
Trade and otheT debtors aTe %tated after all known bad debts have been written off 2nd specific provi%ion
has been made against all debts considered doubl￿1 of collection.
Prepayments are valued at the amount prepaid net any trade discount due.
Cash and eash equivalents
Cash and cash cquivalcnt8 compTiSC cash at bank and cash in hand.
Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting froin a past
¢venl ihat will probably result in (h¢ transfer of funds to a third party and th¢ amount due to s¢ttl¢ the
obligation Can bc mcasurcd or ¢stimal¢d r¢liably. Cr¢diiors and provisions ar¢ nornially r¢cognis¢d at their
s¢ttlcm¢nt amount aft¢r all0￿.Ing lor any tradc discounts.
Taxation
There is no liability to taxation due to the charitable status.
12

ACTION DEAF YOUTH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 ￿RCH 2024
Income and expenditure summary
2024
2023
Gross Income
231,116
279,702
Resources Expenditure
Cost of generating funds
Charitable activitics
2,560
237,077
3J44
242,981
3.064
246,894
4.180
254,138
Dcpreciation
(Deficit)Isurplus for the year
(11,865)
25,564
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 9.
Total income comprises £207,285 for reslricted funds and £23.831 for unrestricted funds. A detailed analysis of
income is provided in note 3.
The Incorne and Expendi￿re Summary is derived from the Statement of Financial Activities on page 9 which together
with the notes to the accounts on pages 11 25 provides full inforniation on the movements during the year on all
funds of the charity.
Income from charitable activities
Restricted
Funds
Unrestricted
Funds
Total 2024 Total 2023
Charitable Activities
Education Authority- Youth Core Services
Education Authority- Summer Programme
Education Authority- Well Being Fund
Education Authority- Sundry
BHSCT
65,220
{3,106)
(3,106)
{24)
1,042
4,026
14,460
4,168
23,910
7.844
112,100
60,000
4,168
23,910
7,844
112,100
60,000
627
8,894
16,679
Department for Communities / Access to Work
Department for Communities - Capital Fund
Sign Language
Henry Smith Charity
BenefLCLaries Income
Fundraising Events
Donations
40,927
59,750
752
1,667
87,285
4,597
627
8.894
14.310
2.369
207,285
23,831
231,116
279,703
13

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ACTION DEAF YOUTH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 ￿RCH 2024
Operating surplus
The operating surplus is staled after charging:
2024
2023
Depreciation of fixed assets
Independent examination fees
3,344
3,000
4,180
3,000
6,344
7,180
Inforniation on directors and employees
2024
2023
Staff c05t5
Wages and Salaries
Pensions
Social Security Costs
67,003
3,546
355
111,351
5,586
2,227
70,904
119,164
The average number of employees during the year was 8 (2023: 12).
No employees had emoluments in excess of £60.000 (2023.. £NIL).
The key management personnel of the charity comprise the trnstees and heads of department. During the
financial year, there were Significant changes within senior management. The senior post became vacant in
August following the departure of the previous post-holder (C Doherty) and a restructure took place, splitting
the post into executive and service. The executive role was filled in November by S Doyle. Meanwhile, the
service-focused senior post was eslablished in September, with a neiv internal appointment made to oversee
specific operational responsibilities. J Graham. The total employee benefits of the key management personnel
of the charity were £55,490 (2023 - £33,596).
The charity trustees were not paid and did not receive any other benefits in the year (2023.. nil). No charity
trustee received payment for professional or other services supplied to the charity12023.' nil).
22

ACTION DEAF YOUTH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 IIIARCH 2024
Tangible Fixed Assets
Equipment
Fixtures &
Fittings
Total
Cost
As at I ' April 2023
Additions
Disposals
As at 31" March 2024
46,575
19,154
65,729
46,575
19,154
65,729
Depreciation
As at I" April 2023
Charge for the year
Eliminated on disposal
As at 31" March 2024
33,867
2,542
15,144
802
49,011
3J44
36,409
15,946
52 J55
Net book value
As at 31, March 2024
10,166
3,208
13J74
A5 at 31" March 2023
12,708
4,010
1,6718
Equipment includes assets of £7,476 (NBV) as restricted assets.
Debtors
2024
2023
Prepayments
Accrned income
1,666
41,060
,667
6,034
42,726
7,701
Creditors- amounts falling due within one year
2024
2023
Trade Creditors
Accruals
Deferred Grant Income
Taxation 2nd Social Security
Net wages
Pension
7,575
13,423
629
1,640
37
227
14,409
8,656
629
1,265
37
1,358
23,531
26,354
23

ACTION DEAF YOUTH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 IVLLiRCH 2024
io.
Related party transactions
During the year Baker Tilly Mooney Moore carrted out the independent examination. Stephen Mcconnell
(forn]er treasurer} is a partner at the firm, the firni charged £3:000 for the independent examination. During
the year there ￿'aS no other related party transaction5.
ii.
Schedule of fund5
Opening
Balance
Income
Resources
Resources
Expended
Fund Transfers
Closing
Balance
Restricted
BHSCT
Halifax
Big Lottery
DFC- Access to Work
Sign Language
External Training
EA - Outreach
EA- Youth Core Services
EA- Tbuc 19120
Hedley Foundation
EA _ Coordinator
EA- Summer Programme
Coronavirus Community Fund
DFC- SL Covid-19 Support
Donations- Lets Play & Grow
DonatlOlls- Play Rangers
SLPG 21122 Granl
Youth Action Nl
Henry Smith Charity
Capital Fund Programme
SLPG 22123 Grant
SLPG 23124
SLPG-Schools BSL 23124
SLPG - Additional Ll 23124
SLPG- Empowering deaf
children 23124
DFC-Capital Fund 23134
5,390
4,168
(2,609)
6,949
23,181
(3,215)
(23,219)
19,966
23.910
(691)
7,554
106
813
7,554
106
651
(162)
289
383
8,528
4,642
205
4,956
6,128
489
421
24
22,702
20,000
17,700
289
143
8,528
1,5.16
205
3,966
4,430
489
421
24
35,306
(240)
(3,106)
(990)
(4,067)
2,369
60,000
(47,396)
(20,000)
(10,940)
(13,614)
(2,584)
(3,203)
(36,718)
(2,220)
(6,900)
(1,480)
( 1,000)
4,540
17,213
4,881
4,268
20,239
37.727
8.945
8.471
56,957
7,844
(7,844)
Total Restricted
123,518
207,285
(176001)
(12,291)
141,711
Total Unrestricted
44,080
23,831
{66,180)
12,291
14,022
Total
167,598
231,116
(242,981)
155,733
TTan5fers between funds represent a reclassifjcation of funds going forward.
24

ACTION DEAF YOUTH
NOTES TO THE FINA￿CIAL STATEMENTS
FOR THE YEAR ENDED 31 IIIARCH 2024
12.
Analysis of net asset5 between funds
Unrestricted
Funds
Restricted
Funds
Total Funds
2024
Tangible Fixed Assets
Current Assets
Creditors le55 than one )"ear
At the end of the year
5,898
13,494
(5,370)
14.022
7,476
152,396
(18,161)
141,711
13J74
165,890
(23,531)
155,733
25