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