Charity Number:NIC103601 Foyle Deaf Assoclatlon Accounts for tlie year endeil 31 Marcli 2025
Foyle Deaf Association Contents Page Information Trustees Report Independent Examiner's Report Statement of Financial Activities Balance Slieet Notes to tlie accounts 7-11
Foyle Deaf Association Inforniation Trustees Patricia Clarke Sarali Smith Siobhan McKeever Colleen Agnew Daniel M¢Daid Micheala McFadden Annette Deveiiney Pauline Doliety Chairperson Vice Chair Treasurer Secretary (appointed 13.06.25) Head of Sports ( resigned 13.06.25) Committe Member (appointed 13.06.25) Committe Member (appointed 13.06.25) Committe Member (appointed 13.06.25) Charity No: NIC103601 Busin0$$ Addre55 60 Great Jaines Street Derry BT48 7DD Accountants McGroarty Mccafferty & Company Ltd Accountants & Tox Consultants 2 Carlisle Terrace Derry BT48 6JX Bankers HSBC UK 12-14 Tlie Diamond Derry BT48 6HW Page I
Foyle Deaf Association Trustees Report The trustees present their report and the financial statements for tlie year ended 31 March 2025. Objectives and activities The principal activity of the association during tlie year under review was that of providing and promoting the facilities for hearing impaired people, particularly in Nortli¢rn Ireland. Charity Objectives Relieve the needs of hearing impaired people particularly in Northern Ireland. Priinarily to provide a centre for deaf people, run by deaf people, to ensure that they are understood and can participate with each otlier with case and in a non-discriinatory fashion. To advance education tlirough sign language. educate people about signed languages; deaf awaraeness and Cultures; promote sign language cultural activities (including tlie visual and performing arts,music and literary activities) in all its forins; educate the general public by promoting awareness and organising research into the liistory, forklore and cultural heritage of the sign languages community; promote public events delivered tlirough or taken in sign language; train and develop tlie skills of people in the sign language field, function as a sign laiiguage community organistion and as a language delevopment agency to assist sign language users witli issues concerning sign language riglits and access to society in sign languages. promote sign language medium education, encourage the grolvth of early years education and beyond through sign language. Trustees The trustees of the cliarity for the purposes of charity law and throughout tliis report are collectively referred to as the trustees. The trust¢es serving during tlie year and sincc the year end were as follows: Sarah Smith Patricia Clarke Daniel McDaid (resigned 13.06.25) Siobhan McKeever Collen Agnew (appointed 13.06.25) Micliaela McFadden (appointed l3,06,25) Annette Devenney (appointed 13.06.25) Pauline Dolierty (appointed 13.06.25) Governing Documont Tlie organisation is an unincorporated association with charitable status. Flnancial review The trustees are empowered to receive money in the fonn of subscrpitions, grants and donations and to raise money by other lawful means. All monies raised for the Association sliall be used to further the objectives of the Association aiid for no other purpose. Page 2
Foyle Deaf Association Trustee's Report .continued Trusteels Responsibilities In Relation To The Flnanclal Statements The trustees of Foyle Deaf Association are responsible for preparing the trustee's Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdoin Generally Accepted Accounting Practice). Tlie trustees are required to prepare financial statemeiits for each financial year, that give a true and fair view of the state of the affairs of tli¢ charitable association and of the incoming resources and application of resources, including tlie iiicome and expenditure, of the charitable association for that period. In preparing tliese financial stateinents, the trustees are required to: select suitable accounting policies and apply them consistently; observe the Inethods and principles in the Charities SORP 2019 (FRSI 02); make judgements and estimates that are reasonable and prudent; state wlietli¢r applicable UK Accounting Standards liave been followcd, subject to any material departures disclosed and explained in the financial statements; prepare tlie financial statements on tlie going concern basis unless it is inappropriate to presume that the cliarity will continue iii busiiiess. The trustee's are responsible for maintaining proper accounting records ivliich disclose with reasonabl¢ accuracy at any tiine thc financial position of the charity and enables them to ensure tliat the financial statemeiits comply with the Charities Act (Northern Ireland) 2008.The truste¢s ar¢ also responsible for safeguarding the assets of th¢ charity and Iience for taking reasonable steps for tlie prevention and detection of fraud and other irregularities. In so far as tlie trustees are aware.. -tliere is no relevant infonnation of which the charitable association's independent examiner is unaware, and -the trustee's Iiave taken all the steps tliat they ought to have taken to make tliemselves aware of any relevant information and to establish that the independent examiner is aware of that infomiation. A resolution will be proposed at the Annual General Meeting tljat McGroaty Mccaffety & Company Ltd be re-appointed as accouiitants to the cliarity for tlie ensuing year. On behalf of the Board Signed Signed Date: 15 December 2025 Date: 15 December 2025 Page 3
Foyle Deaf Association Independent examiner's report on the unaudited financial statements to the trustees of Foyle Deaf Association We report on tlie accounts of the association for the year ended 31 March 2025, which are set out on pages 5-13. Respective responsibllitlcs of charlty trusteos and ¢xaniiner' As tl)e ¢liarity's trustees you are responsible for tlie preparation of the accounts in accordance with the requirements of tlie Chariti¢5 Act (Nl) 2008. Flaving satisfied ourselves tliat the charity is not subject to audit under company law, and is eligible for independent examination, it is our responsibility to; examine the accounts under section 65 of the Charities Act 2008. follow the procedures laid down in tlie general directions given by the Charity Commission for Northern Irelaiid under section 65(9)(b) of the Charities Act 2008. state wlietlier particular matters have come to our attention. BASIS of Indcpond¢nt examiner's report We liave exainined your charity accounts as required under section 65 of the Charities Act and our examination was carried out in accordance with the general directions given by the Cliarity Coinmission for Nortliern Irelaiid under Section 65(9)(b) of thc Charities Act. The examination included a review of the accounting records kept by tlie charity and a comparison of the accounts presented with those records. It also included a consideration of any unusual items or disclosures in the accounts. and seeking explanations from you as cliarity trustees concerning any such inatter5. Our role is to state whether any material matt¢rs liav¢ come to our attention giving us ¢ause to believe: tliat accounting records w¢r¢ not k¢pt in accordance witli section 63 of th¢ Charities Act. that the accouiits do not accord with tliose accouiiting r¢Gords; tliat th¢ accounts do not coinply with th¢ accounting requirements of the Charities Act. that tliere is further information Iieeded for proper understanding of the accounts to be reached. Independent oxaminer's statement We Iiave coinpleted our examination and have no concerns in respect of tl)e matters listed above and, in connection with tlie following directions of the Charity Commission for Nortliern Ireland, we have found no matters that require drawing to your attention. MeGroarty, Mccarrerty & Compan Accountants & Tax Consultants 2 Carllsle Tcrraee Dcrry BT48 6JX td Date: 15 December 2025 Page 4
Foyle Deaf Association Statement of Financial Activities for the year endcd 31 March 2025 Unrestricted Funds Restricted Funds 2025 2024 Income and Expendlturo Incoming Resources Grants & Sundry Incoine 10,01 I 130,546 140,557 139,211 Total Incoming Resoureos 10,01 I 130,546 140,557 139,211 Resources Expended Management & Administration 157 144,998 145,155 145,799 Total Resources li xpended 157 144,998 145,155 145,799 Net Incoming l {Outgolng) Resources 9,854 (14,452) (4.598) (6,588) Transf¢r between funds Balances brought forward l April 2024 30,271 118,494 148,765 155,353 Balaiices carried forward 3 l March 2025 40,125 104,042 L44,167 148,765 Page 5
Foyle Deaf Association Balance sheet as at 31 March 2025 2025 2024 Notes Fixed assets Tangible assets 161,870 151,377 Current assets Debtors Cash at bank and in hand 320 60,919 3,000 127,886 61,239 130,886 Current liabilities Other creditors Accruals 78,102 840 132,658 840 10 78,942 133,498 Net current liabllltles (17,703) (2,612) Total assets less curreDt liabilities 144,167 148,765 Net 8SS¢ts 144.167 148,765 Reserves Unrestricted Restricted 40,125 104,042 30,271 118,494 144,167 148,765 The trustees acknowledge tlieir responsibility for ensuring that the charity keeps accounting records wliich comply witli tlie Charity Cominission guidelines and preparing financial statements which give a true and fair view of the state of affairs of the charity as at the end of tlie financial year. The Financial Statements were approved and authorised for issue by the trustees on 15 December 2025 and signed on its behalf by Page 6
Foyle Dcaf Association Notes to the accounts for the year ended 31 March 2025 Accounting policies The principal accounting policies adopted in th¢ preparation of the financial statements are set out below and have remained unclianged froin tl)e previous year, and also have been consistently applied within the same accounts. 1.1. Accounting convention The financial statements have been prepared in accordance with Accounting and Reporting by Cliarities: 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 Charities SORP 2019 (FRS 102), tlie Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), Coinpanies Act 2006 and Cliarities Act (Northern Ireland) 2008. 1.2. Tangible fixed assets and deprcclation Tangible fixed assets are stated at cost less depreciation. Depreciatioii is provided at rates calculated to write off the cost or valuation less residual value of each asset over its expected useful lif¢, as follows: Land and buildiiigs Equipinent 20/9 Straight Line 20% Straight Line Income (i) Grants Grants reprcsents all amounts received and receivable during th¢ year. Capital grants are released to the profit and loss account in the year in which tliey are received in line witli tlie SORP 2019 (FRS102).Capital grant of £15,310 received for emergency capital works. Revenue grants are credited to tlie Statement of Financial Activities in tlie year they are received. (li) Donations & admiiiistration income. Tliis comprises ainounts received during the year. Expenditure (i) Direct Charitable Expenditure Tlii5 represents all expenditure directly attributable to charitable Causes. (li) Management & Administration Tliis includes all other expenditure not directly allocated above and a portion of the overhead costs altributable to management and administration. Page 7
Foyle Deaf Association Notes to the accounts for the year ended 31 March 2025 Income 2025 2024 Rcstrletcd Income Department For Communities DFC Capital Grant (Note 2) Derry City & Strabane District Council National lottery CLEAR CDHN -El¢vate Gasyard Developinent Commuiiity Foundation Nl 69,465 15,310 91,207 690 4,900 27,339 5,000 36,300 4,831 320 4,320 130,546 129,136 Unrestricted Income Exain fees and events 10,011 10,075 10,011 10,075 Total Income 140,557 139.211 (i) Restrlctcd Funds Funds r¢¢eived which are eaniiark¢d by the funder for spe¢ific purposes. Such purposes are within the overall aims of the organisation. (li) Unrcstrlctcd Funds Funds which are expendable at the discretion of the association in furtlierance of tlie aiins of the charity. In addition funds may be Iield in order to finance capital investment and working capital. Page 8
Foyle Dcaf Association Notes to the accounts for the year ended 31 March 2025 Resources Expellded Unrestricted Funds Restricted Funds Total 2025 Total 2024 Managemcnt & Admlnlstratlon Wages & salaries Staff pension costs Programme expenses Insurance Light & heat Printing & stationery Repairs & mainteiiance Tclephone Subscriptions Accountancy Bank charges Depreciation on property Depreciation of fixtures & fittings 29,064 1,709 100,789 940 446 748 492 709 748 840 29,064 1,709 100,789 940 446 748 492 709 748 840 157 3,154 5,359 21,048 1,090 110,660 495 16 978 2,084 500 328 840 156 2,833 4.771 157 3,154 5,359 157 E44,998 145,155 145.799 Net In¢omlng Resources 2025 2024 Net incoming resources has been arrived at after charging. Depreciation 8,513 7,604 Staff note The average number of persons employed by tlie company during the year amounted to l (2024 -1). The aggregate payroll costs incurred during the year were: 2024 2023 Wages and salaries Pension contributions 29,064 1,709 21,048 1,090 30,773 22,138 Taxation Tliere is no charge to taxation as the association ha5 charitable status. Page 9
Foyle Deaf Association Notes to tbe accounts for the year ended 31 March 2025 Tangible assets Land and Bulldlngs Equlpment Total Cost At l April 2024 Additions 141,659 16,064 23,853 2,941 165,512 19,005 At 31 Marcli 2025 157,723 26,794 184,517 Dcprceiation At l April 2024 Charge for the year 5,666 3,154 8,468 5,359 14,134 8,513 At 31 Marcli 2025 8,820 13,827 22,647 Net book values At 31 March 2025 148.903 12,967 161,870 At 31 Marcli 2024 135,993 15,384 151,377 Debtors 2025 2024 Grants due 320 3,000 10. Current Ilabllltlos 2025 2024 Taxes and social security costs Deferred income Accruals 1,769 76,333 840 1,751 130,907 840 78,942 133,498 Page 10
Foyle Deaf Association Notes to the accounts for the year ended 31 March 2025 11. Movements in Funds At l Aprll Incomin% Outgoing 2024 resources resour¢es Transfers At 31 March 2025 Restricted fuiids: 118,494 130,546 (144,998) 104,042 Total restricted funds 118,494 130,546 (144,998) 104,042 Unrestricted funds: General funds 30,271 10,01 I (157) 40,125 Total unrestricted funds 30,271 10,01 I (157) 40,125 148,765 140,557 (145,155) 144,167 Page 11