Charity Number:NIC103601
Foyle Dellf Asqoclllflon
Accounts
ror tlie year ondcd 31 M#reh 2024

Foyle Deaf Association
Contents
Page
Infonnation
Trustees Report
Indepeiident Exainiiier's Report
Stat¢ment of Financial Activities
Balance Sheet
Notes to the accounts
7-11

Foyle Deaf Association
Information
Trustees
Patricia Clarkc
Sioblian M¢Keever
Sarah Smitli
Daniel McDaid
Chairperson
Treasurer
Secretary
Head of Sports
Charity No:
NIC103601
Business Address
60 Great James Street
Dery
BT48 7DD
AceountAllts
MeGroarty Mccufferty & Company Ltd
Accountants & Tnx Consultants
2 Carlisle Terrace
Dcrry,
BT48 6JX
Bankers
FISBC UK
12-14 Tlie Diamoiid
Derry
BT48 6HW
Page I

Foylo Deaf Assoeiatioll
Trustees Report
The trustees present their report and the financial slatements for the year ended 31 March 2024.
Objectives and aclivltles
The principal activity of the association during the year under review that of providing and promoting the
racilities for hearing impaired people, particularly in North¢rn Ireland.
Charity Objectives
Relieve the needs of liearing iinpaired people particularly in Northern Ireland.
Primarily to provide a centre for deaf people, run by deaf people, to ensure tliat they are understood and can
participate with each other with ease and in a non-discrimatory fashion.
To advance education througli sign language: educate people about signed languages. deaf awaraeness and
cultures. promole sign language ¢ullural activities (including the visual and performing arts,music and literary
activities) in all its fornis; educate the general public by promoting awareness and organising research into the
history, forklor¢ and cultural heritag¢ of the sign languages community; promote public events delivered
through or taken in sigii language; train and develop Ihe skills of people in the sign language field, funclion as
a sign language community organistion and as a language delevopment agency to assist sign language users
with issues concerning sign language rights and access to society in Sign languages; promote sign language
Inedium education. encourage tlie groivtli of ¢￿[Y years educotion aiid beyond througli sigii language.
Trustees
The trustecs of the charity for the purposes of charity law and throughout this report are collectively referred
to AS the trustees.
The trustees serving during tlie year and since tlie year end iyere as follows..
Sarah Smitli
Patricia Clarke
Daniel McDaid
Siobljan McKeever
Governlng Document
The organisatioii is an uniiicorporated association with cliaritable status.
Financial review
The trustees are empowered to receive moiiey in the form of subscrpitions, grants and donations and to raise
moiiey by otlier lawful Ineans. All inonies raised for tlie Associatioii shall be used to furtlier the objectives of
tlie Association and for no other purpose.
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Foyle Derf2f Association
Trustee's Report
.eontinued
Trustee's Responsibilities In Relatlon To The Financial StAt¢iiients
The trustees of Foyle Deaf Association are responsible for preparing tlie trustee's Annual Report and the
financial statemcnts in accordance with applicable laiv and United Kingdom Accounting Standards (United
Kingdom Generally Accepted Accounting Practice).
The trustees ar¢ rcquircd to prepare financial statements for ca¢h finanoial ycar, tliat give a truc and fair view
of the state of the affairs of the Cliaritable association and of the ii)coming resources and application of
resources, including tlie income aiid expenditure, of tlie cliaritable associatioii for that period. In preparing
these financial statements. tli¢ trustees arc rcquircd to:
select suitable accounting policies and apply tliem con5iStently'
observe the metliods and principles in tlie Cliarities SORP 2019 (FRS102);
make judgement5 and estimates that are reasoiiable and prudeiit.
state wlietlier applicable UK Accounting Standards have beeii followed, subject to any material departures
disclosed and explained in the financial Statements;
prepare tlie financial statemenls on tlie goiiig concern basis unless it is inappropriate to presume that t11e
charity will continue in business.
The trustee's ar¢ r¢sponsibl¢ for maintainin& proper accounting r¢¢ords which disclose with reasonable
accuracy at any time the financial position of tlie cliRrity and enables them to ensure that the financial
stateiiieiits comply witli the Charities Act (Nortliern Ireland) 2008.The trustees are also responsible for
safcguarding the assets of tlie charity and hcncc for taking reasonable steps for the prevention and d¢t¢ction of
fraud and otlier irr¢gulariti¢s.
In so far as the trustees arc awarc:
-thcrc is no relevant information of whioh th¢ charitablc association's independent examiner is unawar¢, and
-tlie trustee's hav¢ takcn all thc steps that tliey ouglit to have taken to makc thcmsclvcs aware of any relevant
inforn]ation and to establish that thc independeiit e.xaminer is aware of that infonnation.
A resolution will be proposed at the Annual General Meeting that McGroarty McCatTerty & Company Ltd be
re-appoiiited as accountants to tlie charity for tlie ensuing year.
On behalf of tlie Board
Signed QWc£
Dat¢: 7 January 2025
Signed
Date: 7 January 2025
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Foyle Deaf Association
Indcpcndent examiner's report on the unaudited financial statemcnts to th¢ truste¢s of
ioylo Dcaf Association
We report on the accounts of the association for the y¢ar ¢nd¢d 31 March 2024, which are set out on pages
5-13.
Respective responsibilities of chnrity trustees and examlner.
As the cliarity's trustees you are responsible for tlie preparation of the accounts in accordance with the
requirements of the Charities Act (Nl) 2008. 14aving satisfied ourselves that the charity is not subject to audit
under company law, and is eligible for independeiit examinatioii, it is our responsibility to;
examine the accounts under section 65 of the Cliarities Act 2008.
follow the procedures laid down in tlie gcncral directions given by the Charity Commission for Nortl)ern
Ireland under section 65(9)(b) of tlie Cliarities Act 2008.
state whether particular matters have come lo our attention.
Basis of independent examlner's report
We have examined your charily accounts ds required under section 65 of the Cliarities Act and our
examination ivas carried out in accordanc¢ ivith tlie general directions given by the Charity Commissiott for
Northern Ireland under Section 65(9)(b) of the Chariti¢s Act. The examination included a review of the
Accounting records kept by tlie eliarity and a coinparison of the accounts presented with tliose records, It also
included a considcration of any unusual items or disclosures in the accounts, and seeking explanations from
you as charity trustees concerning any such matters.
Our role is to state wlietlier any matcrial malters have come to oui. attention giviiig us cause to believe..
Ihal accounting records were not kept iii accordance with section 63 olthe Charities Act.
thal the accounls do not accord with those accounting records;
that tlic accounls do not comply wilh ihe accounting requirements of tlie Charities Act.
thal there is furtlier inforniatioii needed for proper understanding of th¢ accounts to be reached.
Independent examlner's stlltement
We have completed our examination aiid have no concerns in respect of the matters listed above and, in
connection with tlie following directions of th¢ Charity Commission for Northern Ireland, we have found no
matters thal require drawing to your attention.
McGroarty, Mccafferty & Company Ltd
Accountants & Tax Consultants
2 Carlislo Terrace
Derry
BT48 6JX
Dute: 7 January 2025
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Foyle Deaf Association
Statement of Financial Activities
for thc ycar ended 31 March 2024
Unrestricted
Funds
Restricted
Funds
2024
2023
Income and Expendituro
Incomlng Resources
Grants & Sundry Income
Total Incomlng Resources
10.075
129,136
139,21 I
214,926
10,075
129,136
139,211
214,926
Resources Expended
Management & Administration
156
145,643
145,799
69,680
TotAI Resources Expended
156
145,643
145,799
69,680
Nct Incomlng l (Outgoing) Resources
9,919
(16,507)
(6,588)
145,246
Transfer between funds
Balances broiight forward l April 2023
20,352
135,001
155,353
10,107
Balances carried forward 31 March 2024
30,271
118,494
148,765
155,353
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Foyle Deaf Association
Balanee sheet
as at 31 March 2024
2024
2023
Notes
Flxed assets
Tangible assets
151,377
153,616
Current assets
Debtors
Cash at bank and in hand
3,000
127,886
11,812
112,016
130,886
123,828
Current liabilities
Other creditors
Accruals
132,658
840
121,251
840
10
133,498
122,091
Net current (IlabSlltles)lassels
(2,612)
1,737
TOÉAI llssets ILS5 current
liabilities
148,765
155,353
Reserves
Unrestricted
Restricted
30,271
118,494
20,352
135,001
148,765
155,353
The trustees acknowledge their responsibility for ensuring that the charity keeps accounting records which
comply with the charity Commission guidelincs and preparing financial statements whicli give a true and fair
vi¢w of the state of affairs of thc charity as at the end of the financial year.
Tlie Financial Stateiiieiits were approved and authorised for issue by tlie trustees 011 7 January 2025 aiid
signed on its bel)alf by
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Foyle Deaf Association
Notes to the accounts
for the year ended 31 March 2024
A¢countlng policies
The principal accounting policies adopted in the preparation of the financial statements are set out
below and have remained uiiclianged froin the pr¢vious year, and also have been consistently applied
witliin tlie same accounts.
1.1. Accounting convcntion
The financial statements havc bccn preparcd in accordance with Accounting and R¢porting by
Charities: Statement of Recommended Practice applicable to charities preparing their accounts in
accordaiice witli tlie Financial Reporting Standard applicable in the UK and Republic of Ireland
Charities SORP 2019 (FRS 102), Ilie Financial Reporting Standard applicable in the UK and Rcpubli
of Ireland (FRS 102), Companies Act 2006 and Cliarities Act Gqorthern Ireland) 2008.
1.2. Tangible fixed assets and deproeiation
Tangible fixed assets are stated at cost less depreciation.
Depreciarion is provided at rates calculated to write off ilie cost or valuatioii less residual value of each
ass¢t over ils expected useful life, as follows,.
Land and buildings
Equipment
20/0 Straight Line
200/0 Slraighl Line
Incomc
(i) Grants
Grants r¢presents all amounts received aiid receivable during the year.
Capital grants are released to the profit aiid loss account in the year in which they are received in
line with the SORP 2019 (FRSI 02).Capital grant of £690.00 received for ¢m¢rg¢ncy capital
works.
Revenue grants ar¢ crcditcd to ihe Statement of Fiiiancial Activities in th¢ year they ar¢ reccivcd.
(li) Donations & administration income,
This comprises amoui)ts received during the year.
Expendlturo
(i) Direct Cliaritable Expeiiditure
This represent5 &11 expenditur¢ dir¢ctly attributablc lo charitable causes.
(li) Management & Administratioii
This includes all other expenditure not directly allocated above and a portion of the overhead costs
attributable to management and administration.
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Foyle Deaf Association
Notes to thc accounts
ror the year ended 31 March 2024
Income
2024
2023
Re.8tricted Income
Department For Cominuiiilies
DFC Capital Grant (Note 2)
Derry City & Strabaiie District Council
National lottery
CLEAR
Public Health Agcncy
Extreme Computers
Community Foundation NI
91,207
690
4,900
27,339
5,000
35,211
140,000
11,962
5,000
2,250
4,920
5,000
129,136
204,343
Unrestrlcted Income
Sales Unrestricted
10,075
10,583
10,075
10,583
Total Tncome
139,211
214,926
(i)
Restrlcted Funds
Funds received whicli Arc cllrm&rk¢d by th¢ fundcr for sp¢¢ific purposcs. Such purpos¢s arc within thc
overall aims of tlie organisation.
Unrestrlcted Funds
Funds ivhioh are expcndable at the discretion of tlie association in furtherance of the aims of tlle
cl)arity. Iii addition funds may be held in order to finance capital investmeiit and working capital.
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Foyle Deaf Association
Notes to the accounls
for the year ended 31 March 2024
Taxation
Tlicre is no charge to t￿atIon as the association has charitable status.
Tangible assets
Land and
J3uildings Equipment
Total
Cost
At l April 2023
Additions
141,659
18,488
5,365
160,147
5,365
At 31 March 2024
141,659
23,853
165,512
Depreciation
At l April 2023
Cliarge for the year
2,833
2,833
3,698
4,771
6,531
7,604
At 31 Mareli 2024
5,666
8,469
14,135
Net book values
At 31 Marcli 2024
135,993
15,384
151,377
At 31 March 2023
138,826
14.790
153,616
Debtors
2024
2023
Grants due
3,000
11,812
10.
Current Ilabilities
2024
2023
Taxes and social security costs
Deferred income
Accruals
,751
130,907
840
121,251
840
133,498
122,091
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Foylc Deaf Association
Notes to the accounts
for the yeAr ended 31 March 2024
11.
Movements In Funds
At
At
l April Incoming Outgolng 31 March
2023 resources resources
2024
Restricted funds:
135,001
129.136 (145,643)
118,494
Total restricted funds
135,001
129,136 (145,643)
l18,494
Unrestricted funds:
General funds
20,352
10,075
(156)
30,271
Total unrestricted funds
20,352
10,075
(L56)
139,211 (145,799)
30,27E
155.353
148,765
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