ACTION DEAF YOUTH
STATEMENT OF FINANCIAL ACTIVITES (Including summary income and expenditure account) for the period 1 April 2024 to 31 March 2025
| Restricted | Unrestricted | TotalFunds | —_‘TotalFunds | ||
|---|---|---|---|---|---|
| Funds | Funds | 2025 | 2024 | ||
| Note | £ | £ | £ | £ | |
| Income and endowments from: | |||||
| Charitable activities | 3 | 300,861 | 67,073 | 367,934 | 231,116 |
| Total income | 300,861 | 67,073 | 367,934 | 231,116 | |
| Expenditure on: | |||||
| Raising funds | 4 | - | - | - | 2,560 |
| Charitable activities | 4 | 208,494 | 49,771 | 258,265 | 240,421 |
| Total expenditure | 208,494 | 49,771 | 258,265 | 242,981 | |
| Net surplus for the year | 92,367 | 17,302 | 109,669 | (11,865) | |
| Transfers between funds | 11 | ~~(34,358)~~ | ~~34,358~~ | ~~-~~ | ~~-~~ |
| Fund balancesbroughtforward at 1 April |
11 | 141,711 | 14,022 | 155,733 | 167,598 |
| Fund balances carriedforward at31 March |
12 | 199,720 | 65,682 __ |
265,402 —— |
155,733 ———— |
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.
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ACTION DEAF YOUTH ~~—~~ A company limited by guarantee Registered number NI619842 BALANCE SHEET AS AT 31 March 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Total | Total | ||
| Note | £ | £ | |
| Fixed assets: | |||
| Tangible Assets | 7 | 10,700 | 13,374 |
| Current assets: | |||
| Debtors | 8 | 40,733 | 42,726 |
| Cash atbank and inhand | 241,181 | 123,164 | |
| Total current assets | 281,914 | 165,890 | |
| Current Liabilities | |||
| Amounts falling due within oneyear | 9 | 27,212 | 23,531 |
| Net current assets | 254,702 | 142,359 | |
| Total assets less current liabilities | 265,402 | 155,733 | |
| Net assets | 265,402 | 155,733 | |
| Funds | |||
| Restricted | 12 | 199,720 | 141,711 |
| Unrestricted | 12 | 65,682 | 14,022 |
| TotalFunds | 265,402 | 155,733 |
The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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
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(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. 12/13/2025
The financial statements were authorised for issue by the Board of Directors on ..................... 2025 and were signed by:
Signature: eee ~~Rosemary~~ ee eee). ~~Magee~~ Chairperson Rosemary Magee (Chairperson)
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ACTION DEAF YOUTH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
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.
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 £.
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.
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 trustee’s 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.
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.
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ACTION DEAF YOUTH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. 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 aggregate costs related to the category.
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e Costs of raising funds are those costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds.
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e 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.
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
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).
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.
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.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and cash in hand.
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.
Taxation
There is no liability to taxation due to the charitable status.
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ACTION DEAF YOUTH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
2. Income and expenditure summary
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||||||
|---|---|---|---|---|
|2025|2024|
|£|£|
|Gross|Income|367,934|231,116|
|Resources|Expenditure|
|Cost|of generating|funds|-|2,560|
|Charitable|activities|255,590|237,077|
|Depreciation|2,675|3,344|
|258,265|242,981|
|Surplus/(deficit)|for the|year|109,669|(11,865)|
----- End of picture text -----
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 10.
Total income comprises £300,861 for restricted funds and £67,073 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 10 which together with the notes to the accounts on pages 12 ~~—~~ 26 provides full information on the movements during the year on all funds of the charity.
3. Income from charitable activities
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|---|---|---|---|---|---|---|---|---|
|Restricted|Unrestricted|Total|2025|Total 2024|
|Funds|Funds|
|£|£|£|£|
|Charitable Activities|
|Education|Authority|—|Summer Programme|-|-|-|(3,106)|
|Education|Authority|—|Creating|Connections|47,392|-|47,392|-|
|BHSCT|80|-|80|4,168|
|Department|for Communities|/ Access|to|Work|24,348|-|24,348|23,910|
|Department|for Communities|—|Capital|Fund|-|-|-|7,844|
|Sign|Language|-|-|-|112,100|
|Henry|Smith|Charity|89,800|-|89,800|60,000|
|Beneficiaries|Income|-|-|-|627|
|Fundraising|Events|-|66,553|66,553|8,894|
|Donations|2,136|520|2,656|16,679|
|NI|Deaf Sports|Council|4,500|-|4,500|-|
|DFC|-|BSL|for Deaf Children &|YP|17,965|-|17,965|-|
|DFC|-|EY BSL|for parents &|deaf children|114,640|-|114,640|-|
|300,861|67,073|367,934|231,116|
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ACTION DEAF YOUTH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. Operating surplus
The operating surplus is stated after charging:
| 2025 | 2025 | 2024 | ||
|---|---|---|---|---|
| £ | £ | |||
| Depreciation offixed assets | 2,674 | 3,344 | ||
| Independent examination fees | ~~3,000~~ | ~~3,000~~ | ||
| 5,674 | 6,344 | |||
| Information on directors and employees | ||||
| 2025 | 2024 | |||
| £ | £ | |||
| Staffcosts | ||||
| Wages and Salaries | 77,136 | 67,003 | ||
| Pensions | 2,782 | 3,546 | ||
| Social Security Costs | ~~-~~ | ~~355~~ | ||
| 79,918 | 70,904 |
6. Information on directors and employees
The average number of employees during the year was 10 (2024: 8).
No employees had emoluments in excess of £60,000 (2024: £NIL).
The key management personnel of the charity comprise the trustees and heads of department. The total employee benefits of the key management personnel of the charity were £51,206 (2024 ~~-~~ £55,490).
The charity trustees were not paid and did not receive any other benefits in the year (2024: nil). No charity trustee received payment for professional or other services supplied to the charity (2024: nil).
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ACTION DEAF YOUTH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
7. Tangible Fixed Assets
| Equipment | Fixtures& | Total | |
|---|---|---|---|
| Fittings | |||
| £ | £ | £ | |
| Cost | |||
| As at 1%tApril2024 | 46,575 | 19,154 | 65,729 |
| Additions Disposals As at 31%tMarch 2025 |
- - 46,575 |
- - 19,154 |
- - 65,729 |
| Depreciation | |||
| As at1 April 2024 | 36,409 | 15,946 | 52,355 |
| Charge forthe year | 2,032 | 642 | 2,674 |
| Eliminated on disposal | - | - | - |
| As at 31SMarch 2025 | 38,441 | 16,588 | 55,029 |
| Net book value | |||
| As at 31SMarch 2025 | 8,134 | 2,566 | 10,700 |
| Asat318March2024 | 10,166 | 3,208 | 13,374 |
Equipment includes assets of £5,981 (NBV) as restricted assets.
8. Debtors
| 2025 | 2025 | 2024 | |
|---|---|---|---|
| £ | £ | ||
| Prepayments | 1,667 | 1,666 | |
| Accrued income | 39,066 | 41,060 | |
| 40,733 | 42,726 | ||
| Creditors ~~— ~~amounts falling due within one year | |||
| 2025 | 2024 | ||
| £ | £ | ||
| Trade Creditors | 17,799 | 7,575 | |
| Accruals | 6,784 | 13,423 | |
| Deferred Grant Income | 629 | 629 | |
| Taxation and Social Security | 1,713 | 1,640 | |
| Netwages | 37 | 37 | |
| Pension | ~~250~~ | ~~227~~ | |
| 27,212 | 23,531 |
9. Creditors ~~—~~ amounts falling due within one year
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ACTION DEAF YOUTH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
10. Related party transactions
During the year there were no related party transactions.
11. Schedule of funds
| Opening | Opening | Income | Resources | Fund Transfers | Closing | ||
|---|---|---|---|---|---|---|---|
| Balance | Resources | Expended | Balance | ||||
| £ | £ | £ | £ | £ | |||
| Restricted | |||||||
| BHSCT | 6,949 | 80 | (552) | ~~-~~ | 6,477 | ||
| Halifax | 2 | - | - | - | 2 | ||
| Big Lottery | 19,966 | ~~-~~ | (4,626) | ~~-~~ | 15,340 | ||
| DFC ~~—~~Access to Work | 24,348 | (24,781) | 432 | ||||
| Sign Language | 7,554 | ~~--~~ | - | - | 7,554 | ||
| External Training | 106 | ~~--~~ | - | - | 106 | ||
| EA ~~-~~ Outreach | 651 | ~~-~~ | (130) | ~~-~~ | 521 | ||
| EA ~~— ~~Youth Core Services | 4 | - | - | - | 4 | ||
| EA ~~— ~~Tbuc 19/20 | 289 | - | - | - | 289 | ||
| Hedley Foundation | 143 | ~~-~~ | (143) | - | - | ||
| EA ~~-~~ Coordinator | 8,528 | - | - | - | 8,528 | ||
| EA ~~—~~SummerProgramme | 1,536 | - | - | - | 1,536 | ||
| CoronavirusCommunity Fund | 205 | - | - | - | 205 | ||
| DFC ~~—~~SL Covid~~-~~19 Support | 3,966 | ~~-~~ | (792) | ~~-~~ | 3,174 | ||
| Donations~~- ~~Lets Play& Grow | 4,430 | 2,136 | (1,061) | ~~-~~ | 5,505 | ||
| Donations~~- ~~Play Rangers | 489 | - | - | - | 489 | ||
| SLPG 21/22 Grant | 421 | - | - | - | 421 | ||
| Youth ActionNI | 24 | - | - | - | 24 | ||
| Henry Smith Charity | 35,306 | 30,000 | (47,617) | ~~-~~ | 17,689 | ||
| SLPG 22/23 Grant | 4,540 | - | - | - | 4,540 | ||
| SLPG 23/24 | 17,213 | ~~-~~ | (13,643) | ~~-~~ | 3,570 | ||
| SLPG ~~-~~SchoolsBSL 23/24 | 4,881 | ~~-~~ | (3,563) | ~~-~~ | 1,318 | ||
| SLPG ~~- ~~Additional L1 23/24 | 4,268 | ~~-~~ | (1,779) | ~~-~~ | 2,489 | ||
| SLPG~~— ~~Empowering deaf | 20,239 | ~~-~~ | (13,474) | ~~-~~ | 6,765 | ||
| children 23/24 | |||||||
| NI DeafSports Council | ~~-~~ | 4,500 | - | - | 4,500 | ||
| Henry Smith FlexFund | ~~-~~ | 59,800 | - | - | 59,800 | ||
| DFC ~~-~~EYBSL forparents& | ~~-~~ | 114,640 | (55,851) | (30,242) | 28,547 | ||
| deafchildren 24/25 | |||||||
| DFC ~~-~~BSL for deafchildren& | ~~-~~ | 17,965 | (8,090) | (4,548) | 5,327 | ||
| young people24/25 | |||||||
| EA ~~-~~ Creating Connections | ~~-~~ | 47,392 | (32,392) | ~~-~~ | 15,000 | ||
| Total Restricted | 141,711 | 300,861 | (208,494) | (34,358) | 199,720 | ||
| Total Unrestricted | 14,022 | 67,073 | (49,771) | 34,358 | 65,682 | ||
| Total | 155,733 | 367,934 | (258,265) | ~~-~~ | 265,402 |
Transfers between funds represent a reclassification of funds going forward.
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