Charity Registration No. 1065021
Company Registration No. 03389496 (England and Wales)
MERSEYSIDE SOCIETY FOR DEAF PEOPLE
COMPANY LIMITED BY GUARANTEE
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
MERSEYSIDE SOCIETY FOR DEAF PEOPLE
COMPANY LIMITED BY GUARANTEE
LEGAL AND ADMINISTRATIVE INFORMATION
Patron
Lord Salisbury
Trustees
Mr Andrew Goodwin (Treasurer)
Mrs Elaine McDonald (Chair)
Mrs Jennifer Jones-Gray
Mr David Reader
Mr John Rowson
(Appointed 4 November 2025)
Ms Danyella Johnston
(Appointed 8 July 2025)
Mr Barry Avison
Charity number
1065021
Company number
03389496
Registered office
Queens Drive Retail Park
West Derby
Liverpool
L13 0DJ
Auditor
Mitchell Charlesworth (Audit) Limited
Suites C,D,E, & F
14th Floor The Plaza
100 Old Hall Street
Liverpool
L3 9QJ
Bankers
NatWest Bank PLC
2-8 Church Street
Liverpool
L1 3BG
Flagstone
1st Floor
Clareville House
26-27 Oxendon Street
London
SW1Y 4EL
MERSEYSIDE SOCIETY FOR DEAF PEOPLE
COMPANY LIMITED BY GUARANTEE
CONTENTS
Page
Chairman's statement
1 - 2
Trustees' report
3 - 13
Statement of trustees' responsibilities
14
Independent auditor's report
15 - 17
Statement of financial activities
18 - 19
Balance sheet
20
Statement of cash flows
21
Notes to the financial statements
22 - 37
MERSEYSIDE SOCIETY FOR DEAF PEOPLE
COMPANY LIMITED BY GUARANTEE
CHAIR'S REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 1 -

It gives me great pleasure to present this year’s annual report and to reflect on the impact our teams and volunteers have had on improving lives, reducing isolation and connecting our communities.

The Board is acutely aware of the social isolation people with hearing loss experience and the impact on mental health; and once again our frontline teams and social clubs have facilitated a wide range of accessible activities and experiences from family events and coffee mornings to IT training and Deaf football fans enjoying tours and events.

As a charity with a majority Deaf workforce, MSDP has a unique and vital perspective on national policies that affect Deaf people’s access to employment. This year, we responded to the Government’s Pathways to Work Green Paper consultation, highlighting the importance of a welfare and employment system that genuinely understands and meets the needs of Deaf people. Our consultation response drew directly on the lived experience of our staff whom rely on Access to Work (ATW) British Sign Language (BSL) Interpreting and communication support within their job roles. We recognise the vital role of NRCPD registered Interpreters, the importance of Deaf‑aware employment support from Job Centres, and the need for clear guidance to employers on the ways that ATW can enable Deaf staff to thrive in the workplace. At MSDP, we believe that equality for deaf people is not achieved through policy statements alone; it requires sustained commitment, collaboration, and investment in services and the empowerment of all people with hearing loss.

Any reforms to ATW and other disability‑related benefits must not disadvantage Deaf professionals or young Deaf people entering the workforce. Investment is needed in developing future BSL Tutors and BSL Interpreters as both would alleviate an ongoing national workforce shortage and support capable Deaf professionals into employment. Investment in training Deaf tutors also increases access to the rich language of BSL fostering greater communication within families and improving access to services.

Our community engagement team champion the principle that Deaf people must have a direct and meaningful voice in shaping the services designed for them and are grateful for the continued partnerships with local hospital trusts and councils across Wirral, Sefton and Liverpool who have shown commitment to really understanding the needs of our communities.

One of our proudest achievements of 2025 was the realisation of the CEO and Board’s ambition to reintroduce a service offer for families of deaf children in Merseyside. We were grateful for seed funding from Forrester Family Trust that enabled us to pilot a family development offer. Over the course of the year 30 families engaged with our new service offer and the Board are continuing to support the project whilst we look to secure further funding.

I would also like to express my sincere gratitude to the ladies of the Inner Wheel District 18 and Soroptimists International Liverpool for choosing MSDP as their ‘charity of the year’. Their fundraising efforts and support in raising deaf awareness are valued and appreciated. Funds raised by the groups have gone directly to activities for local deaf children and their families.

As we look ahead, we remain committed to challenging structural barriers, strengthening partnerships with Deaf‑led and wider sector organisations, and ensuring that we continue to create a more inclusive, accessible future for people with hearing loss and their families across our region and beyond.

Future plans

In the coming year we will continue to further the objectives in our Business Strategy and Plan 2024-2027 to:

- Develop MSDP’s position in the local community

- Increase revenue and develop the organisation

- Extend the customer base and increase participation in the wider community

- Enhance technology to improve service delivery

- Undertake a person‑centred approach to all service provision

Ensuring our spaces are fit for purpose: MSDP’s Queen’s Drive building is requiring increasing amounts of maintenance and space is not effectively utilised. As part of due diligence, Trustees will be conducting an options appraisal on all premises and community spaces that we either own or hire. This will ensure that we are able to maintain our offer of vital community space for our beneficiaries and social groups.

MERSEYSIDE SOCIETY FOR DEAF PEOPLE
COMPANY LIMITED BY GUARANTEE
CHAIR'S REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -

Developing our people: We will continue to develop our people, particularly recognising the need for succession planning. We will be working with Liverpool City Region Combined Authority to explore routes for developing future Deaf tutors as we are aware of a skills shortage nationally.

Embedding digital transformation

We have made considerable progress in embedding digital transformation across the charity, implementing a range of modern digital systems; including client management systems, learning management tools, digital HR platforms, and expanded use of Microsoft Teams which has improved efficiency and collaboration. As we continue to mature digitally, our focus now shifts to strengthening our digital capability, ensuring continuous improvement in how we adopt and use technology. Looking ahead, we will also explore how our teams may ethically and responsibly use artificial intelligence in their day‑to‑day roles, guided by emerging best practice in the charity sector and ensuring use of such innovations align with GDPR legislation, our values and duty of care.

Growing our services to meet the changing needs of our communities

Our priority remains on expanding our emerging family service for deaf children, which we now aim to grow into a sustainable, long‑term offer, alongside growing our community outreach service and consolidating our local authority contracts

Preserving the history of MSDP

To preserve and celebrate the history of MSDP and the Liverpool Deaf Community, we have agreed to donate our film archive to the North West Film Archive for digitisation, ensuring that the story of Merseyside’s Deaf communities is safeguarded and accessible for future generations. Once digitised, the collection will be made available by MSDP, as the copyright to the films will remain with the organisation, while the physical materials will be securely stored in the North West Film Archive vaults.

Thank you!

As always I would like to thank our Deaf and hard of hearing community and social groups across Liverpool and Wirral for their continued trust and support.

And finally, MSDP would not be able to deliver services to make the impact that we do, without the skill and dedication of our staff, volunteers, external consultants and without the support of individuals and organisations that made donations and funded our work. From our collaborative work with NHS Trusts on improving equality of access to our frontline staff empowering clients to achieve and enjoy the ordinary and extraordinary things in life, we are here to serve you.

Elaine McDonald
Chair of Trustees
MERSEYSIDE SOCIETY FOR DEAF PEOPLE
COMPANY LIMITED BY GUARANTEE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -

The trustees present their annual report and financial statements for the year ended 30 September 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of association, the Companies Act 2006 and "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).

Mission Statement

“MSDP working in partnerships, bringing together Deaf* and hearing communities to create more accessible services.”

*Deaf=Deaf, deaf, Hard of Hearing and Deaf-blind

The Board of Management, staff and volunteers are committed to upholding the organisation’s core values.

The values of MSDP provide the foundation our growth and for the development of services in the future.

We are MSDP we are PROUD

- Professional

- Respectful

- Open communication

- Unique services

- Deaf aware

Objectives and activities

From the Memorandum of Association, the main object of the charity is, in the old-fashioned language “the relief of persons who are Deaf, Deaf Blind and hard of hearing (“The beneficiaries”)

This is carried out in MSDP through: -

- Providing environmental aids equipment to beneficiaries in their own homes to enable them to live independently. These services are available in Wirral and Liverpool.

- Providing person-centred social care outreach services to vulnerable and isolated people in their own homes, promoting independence, wellbeing and connecting them with social and cultural activities.

- Providing British Sign Language (BSL) and deaf awareness training to a wide range of individuals and organisations to promote and encourage better treatment of (e.g. communication with, attitudes towards) the beneficiaries in the hearing world.

- Providing employment and volunteering opportunities for beneficiaries in the charity where they can receive training and development in an accessible environment.

- Creating and maintaining effective partnerships to deliver our objectives in the service of our beneficiaries.

- Facilitating social interaction and recreation amongst beneficiaries and between them and hearing people through the provision of a community space and supporting community activities in a variety of ways.

- Raising funds to carry out the activities of the charity.

Understanding and reporting on Public Benefit

The Trustees of the Merseyside Society for Deaf People are fully aware of and understand the requirement to report on the charity’s activities in relation to Public Benefit, as set out in the Charity Commission’s guidance. The Trustees have paid due regard to the guidance when managing the activities of the charity and in reporting on its activities in this annual report.

MERSEYSIDE SOCIETY FOR DEAF PEOPLE
COMPANY LIMITED BY GUARANTEE
TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -

Achievements and performance

Premises

MSDP is based in two premises to help them achieve the purposes of the charity. One in Liverpool on Queens Drive Retail Park and the second as co-located partners within the offices of Wirral Society of the Blind and Partially Sighted in Birkenhead. The charity continues to support Wirral Deaf Community funding their weekly room hire of AK Community in Birkenhead. Smaller groups utilise community space at nearby Wirral Society of Blind and Partially Sighted where our drop-in Duty Service is also based.

The Queens Drive building rents space to organisations (when it is not in use by our own departments and community) to help raise funds towards the maintenance of the building and thus support the charitable activities of the organisation.

This year has included a strong focus on operational efficiency and financial sustainability. Significant work has been undertaken to reduce utility expenditure at the charity’s Liverpool base, including the separation of water and electricity supplies from the ground‑floor unit leased to a Costa franchise. This change is expected to deliver a substantial reduction in utility costs going forward and strengthens MSDP’s ability to protect resources for frontline service delivery.

Training and Communication Services

The charity provides BSL and Deaf Awareness courses online and in person to corporate and individual clients. Delegate surveys for our Deaf Awareness courses show positive ratings for our courses, with 98% of respondents rating our Deaf tutors as excellent, 88% rating the course content as highly relevant to their current job roles and 98% of respondents stating the course materials were easy to understand.

We welcomed Apprentice BSL Tutor Stephen Eginton to the team in August 2025. Stephen has previous experience of delivering BSL courses and is currently completing his AET Level 3 training with the support of our partner The Rotunda, who have worked hard to ensure the course is accessible for Stephen as a BSL user.

In response to consultation with students; the team has been creating online student resources. The team also created a dedicated webpage of free BSL resources for families of deaf children

This year saw the continuation of our valued partnership with the University of Liverpool, as another cohort of medical students took part in our Deaf Awareness Training. Their commitment to developing more inclusive communication skills has been widely welcomed by our community. In August, we were honoured to join the University at a celebration event recognising voluntary sector organisations that support medical student learning, where MSDP’s contribution was acknowledged as a key part of their academic training programme.

“Today we met two medical students [in hospital] who attended an MSDP session with Stephen in Liverpool University yesterday and they were able to do a few signs with [my child]. Thank you.” Imelda, parent of a deaf young person, September 2025

During October 2024 to September 2025 a total of 616 delegates attended a Deaf Awareness or introduction to BSL session. A further 73 students were registered on a Signature accredited British Sign Language course in the financial year and we successfully launched our BSL Level 4 course.

Communication services form, a small but important p art of our charitable offer. We are grateful for the hard work of all our freelance BSL Interpreters who choose to register with us and deliver an important and specialised service to our local Deaf communities. We completed 666 Interpreter bookings in the financial year.

Community Support Services

In a continuation of our commitment to developing internal progression pathways and future Deaf leaders, Marc Boland was appointed as Interim Support Service Manager on the 1 st January 2025 and following a successful interview was appointed permanently to the role on the 1 st September. Marc is a member of the Deaf Community and has worked for MSDP for 15 years initially as a Youth Worker and latterly as a Support Worker.

We offer support across all areas of Liverpool, Sefton and Wirral and this year the team were commissioned to deliver 11,831 hours of community support. Our specialism is our communication methods which include Deaf-Blind Tactile Sign, International Sign Language and British Sign Language.

MERSEYSIDE SOCIETY FOR DEAF PEOPLE
COMPANY LIMITED BY GUARANTEE
TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -

During the year, we continued to enhance the quality and capability of our Support Services team by developing or delivering a series of face‑to‑face training sessions focused on key areas of practice. These training sessions were designed to strengthen staff confidence, ensure safer service delivery, and deepen understanding of issues affecting the people we support.

The programme included:

- Bereavement – building awareness of grief responses and improving the team’s ability to provide sensitive, person‑centred support.

- Understanding Risk Assessment – developing staff skills in identifying, evaluating, and mitigating risks to ensure safer decision‑making.

- Warfarin Awareness – increasing knowledge of medication risks and warning signs to better support individuals with complex health needs.

- Confidentiality and Data Breaches – reinforcing best practice around information governance and safe handling of sensitive data.

- Data Breach Procedures for the Data Protection Officer (DPO) – specialist training to strengthen our organisational compliance and incident‑response procedures.

- International Sign Language (ISL) – funded under the Our Liverpool grant; this course has increased the number of staff able to confidently communicate with Deaf migrants in ISL.

These training sessions have contributed to improved practice standards, stronger safeguarding awareness, and a more confident, well‑equipped Support Services team.

A full review of Safer Recruitment and induction processes was completed during the year, ensuring that all procedures remain robust, compliant, and aligned with current safeguarding and regulatory standards. The updated approach reinforces consistent, high‑quality practice across the organisation and supports a safer, more structured transition for new employees entering their roles.

Advice and Support Service

The team comprises of an Advice and Support Manager, with two Advice and Support Officers. All services are delivered in BSL, International Sign Language and Deaf-blind Tactile Signing Methods. The team provided 1,947 duty sessions of support to Deaf and Deaf-blind clients this year in Sefton, Liverpool and the Wirral. This is an increase of 34% on the previous year.

The service continues to be a gateway to a large array of mainstream services for isolated Deaf people seeking help accessing mainstream services across a wide range of issues. We have worked closely with Adult Social Services and Merseyside Police to raise and resolve serious issues affecting some of our most vulnerable clients.

The team also lead on the Deaf Migrant Project which has seen an expansion of our work with vulnerable Deaf migrants, refugees and asylum seekers. The funding from Our Liverpool enabled the team to create an online Welcome Pack for Deaf people and professionals working with the target group. Our engagement with the City Council’s Multi-Agency Forum (MAF) has opened new referral pathways as well as raising deaf awareness. MSDP staff received training in International Sign Language, which is an adaptive form of Deaf-to-Deaf Communication that helps facilitate understanding regardless of which national sign language people use. This year the team successfully supported nine clients with one person securing employment with MSDP in our Support Service team.

MERSEYSIDE SOCIETY FOR DEAF PEOPLE
COMPANY LIMITED BY GUARANTEE
TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 6 -

Environmental Aids department

The Environmental Aids department continues to work across Liverpool City and Wirral Borough Council areas to assess the needs of clients, installing and repairing equipment where required to maintain independence in their homes.

This year our Rehabilitation Officers completed 1,254 home visits to assess, fit and repair environmental aids equipment. This is an increase of 14% on last year. We have seen a shift in technology with some clients using hearing aids with Bluetooth technology that links to a range of household equipment including smart televisions. The team works with local audiology departments to gather referrals and continues to conduct outreach work by holding equipment demonstrations across our region and attending community events.

Community Engagement Team

As a user led charity we are shaping our user engagement plan to enable our communities to influence our services. More than 60% of our staff team are d/Deaf, we have d/Deaf Trustees and provide social spaces to the one of the largest Deaf Social Clubs in the country. MSDP’s Community Engagement Manager Janice Connolly is the charity’s representative at the British Deaf Association’s BSL Alliance, feeding in the views of Deaf people in our region.

Digital Inclusion and IT Development

Funding of £8,95 8 from the VOLA Consortium enabled the completion of a full upgrade of IT equipment in the computer room at Queen’s Drive and the installation of dedicated public Wi-Fi in the community room. Introduction to IT classes were initially trialled; however, community feedback made clear that Deaf BSL users preferred support focused on understanding and using their own personal devices. This shift resulted in strong engagement, with 45 unique community members accessing the new community broadband hub within the first month of installation.

Additional funding from Burbobank supported further digital skills sessions, delivered in partnership with AK Community in Birkenhead. These sessions focused on essential digital life skills such as accessing online bank accounts and staying safe online to local Deaf residents.

As a result of these projects, Deaf BSL users now have an improved understanding of digital technology and greater confidence using everyday digital tools. Community members have been supported to complete a range of practical digital tasks, including creating an email account, searching for affordable utility tariffs, and producing simple posters or documents using Microsoft Office.

External Stakeholder Engagement

The Community Development Team has actively collaborated with a wide range of external partners to improve accessibility, share best practices, and advocate for Deaf BSL users. These meetings have focused on health, safeguarding, information standards, and community inclusion.

Local Authorities and Councils

Engagement with local authorities focused on improving public information, strengthening accessibility, and representing the needs of Deaf and Hard‑of‑Hearing residents.

Key engagements included:

- Participation in Sefton Council’s Improving Information Forum, providing insight into inclusive communication and public‑information practices.

- Attendance at the Liverpool City Council regional meeting on accessibility, contributing to discussions on accessible service delivery and compliance with accessibility standards.

MERSEYSIDE SOCIETY FOR DEAF PEOPLE
COMPANY LIMITED BY GUARANTEE
TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 7 -

Health Sector Collaboration

Partnership work with NHS and healthcare providers centred on improving Deaf awareness, clinical communication, and equitable access to interpreting and support services.

Key activities included:

- Collaboration with Signalise Co‑operative to enhance Deaf awareness across hospital trusts, supporting improvements in frontline communication and patient experience.

- Engagement with the NHS University Hospitals of Liverpool Group to support the development of accessibility‑focused survey work.

- Joint work with Liverpool Women’s Hospital on online interpreter access and participation in the PLACE assessment, informing inclusive patient‑experience standards.

- Discussion with Merseycare to explore improvements in accessibility within mental health and community‑based services.

- Regular participation in Healthwatch Liverpool’s Community Engagement Board, ensuring representation of Deaf community perspectives.

- Collaboration with MacMillan Cancer Support to explore improved cancer‑support pathways for Deaf individuals.

Community and Advocacy Partnerships

Engagement with community and advocacy partners strengthened awareness, visibility and informed decision‑making within the Deaf community.

Key interactions included:

- Delivery of SignHealth’s Accessible Information Report directly to the Deaf community, ensuring the findings were accessible and widely understood.

- Joint work with Signalise on improving the hospital complaints process for BSL users.

- Awareness presentations delivered to Inner Wheel and Rotary Groups, supporting broader public understanding of Deaf culture and communication.

Safeguarding and Campaign Partnerships

Safeguarding partnerships supported improved awareness and protection for Deaf children, young people and adults.

- A joint campaign was delivered with the NSPCC and the Deafness Resource Centre (St Helens), focusing on online safety, the launch of the “In Safe Hands” initiative, and accessible webinars for families and professionals.

Corporate, Education and Inclusion Partnerships

Broader partnership working supported inclusion, community outreach, and equality across multiple sectors.

Key highlights included:

- Accessibility collaboration with Liverpool Football Club, including an awareness presentation as part of their community‑engagement work.

- Community engagement with Specsavers, supporting hearing‑awareness initiatives.

- Inclusion‑focused engagement with Edge Hill University, promoting accessible learning environments.

- Partnership work with LGBTQ+ networks and Deafblind UK, strengthening equality, diversity and intersectional understanding across the region.

MERSEYSIDE SOCIETY FOR DEAF PEOPLE
COMPANY LIMITED BY GUARANTEE
TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 8 -

Social Media Engagement

Our social media channels have been actively used to share BSL-accessible content, promote events, and provide vital information for the Deaf community. Below is a summary of key themes and campaigns:

Community Engagement & Activities Overview

Throughout the year, a wide range of events, awareness activities and community initiatives were delivered to support Deaf, Deafblind and Hard‑of‑Hearing individuals and families across Merseyside. Key highlights included:

October

- Energy bill support information and guidance

- Children’s Halloween celebration

- Liverpool FC community event featuring former player Peter Beardsley

- Community consultation on improving gynaecology and maternity services in local hospitals

- Accessible information on recognising signs of fibromyalgia

November

- Promotion of the Deaf at Work national survey

- Information session on energy efficiency and Pension Credit

- Recognition from Inner Wheel District 18, naming MSDP their Charity of the Year

- Pension Credit awareness supported by the Duty Team

December

- Collaboration with Liverpool University Hospitals NHS Foundation Trust (LUHFT) on a survey exploring Deaf and Hard‑of‑Hearing outpatient experiences

- Children’s Christmas Party

February

- Participation in Safer Internet Day

- Promotion of NSPCC safeguarding resources

March

- Ticket giveaway for the Liverpool Legends vs Chelsea Legends match

- Guided tour of the Royal Liver Building

- BSL Walking Group session at Calderstones Park

- Invitations to Liverpool FC community events featuring former players

April

- BSL Walking Group – Birkenhead Park

May

- Deaf‑led guided tours at the Museum of Liverpool

- BSL accessible tour of Anfield Stadium

- Attendance at the Liverpool Disabled Supporters Awards (LDSA).

MERSEYSIDE SOCIETY FOR DEAF PEOPLE
COMPANY LIMITED BY GUARANTEE
TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 9 -

June

- Participation in the Wirral Commitment to Carers Conference

- Representation at the SEND Local Offer Live event in Liverpool

- Winter Fuel Payment Scam awareness video delivered in BSL

- Promotion of family and children’s activities

- Visit to Aintree Fire Station

July

- Summer Fair for the community

- Attendance at the British Deaf Association Conference in Leeds

- Information campaign on support for victims of sexual abuse

August

- BSL Walking Group recommenced for the summer holidays

- Autism Learning Programme delivered with BSL interpretation

- Tour of Everton Football Club

- Production of Heart Health videos in BSL in partnership with the NHS North West Coast Clinical Network

September

- 30 Deaf people attended free Heart Health Checks in partnership with Liverpool Heart and Chest and Soroptimists International Liverpool hosted by MSDP.

- Deaf children and family trip to Croxteth Park Farm

Liverpool Deaf Community and Joes Bar

MSDP provides a room at Queen’s Drive for the use of community groups, which includes a bar. “Joes Bar” funds itself and is run by Liverpool Deaf Community committee with the help of volunteer bar staff. Our weekly timetable is:

Regular Groups:

Monday Afternoon Community drop in

Tuesday Morning Once per month: Baby and Toddler Group led by Liverpool Sensory Service

Tuesday Afternoon Hard of Hearing Club

Wednesday Afternoon Elderly Pensioners Club (EPC)

Wednesday Evening Deaf sewing group

Thursday Morning Coffee Morning

Thursday Afternoon Arts and Crafts sessions including sewing

Friday Evening Sports and Social Club

Sunday Evening St Vincent’s Parish

MERSEYSIDE SOCIETY FOR DEAF PEOPLE
COMPANY LIMITED BY GUARANTEE
TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 10 -

Monthly Groups:

Occasionally – Big Bingo

Thank you to all the volunteers who continue to work in the bar and the Committee for their continued support.

Wirral Deaf Community

Wirral Deaf Community continue to meet at AK Community in Birkenhead each Tuesday. We support the community by covering the costs of weekly room hire, arranging presentations on various topics, providing community projects and supporting their fundraising initiatives.

Fundraising activities

This year we secured £56,747 in grants.

We wish to express our gratitude to Garfield Weston for their kind donation to our core costs, The Forrester Family Trust for seed funding a new service offer for deaf children; and Burbobank for funding a pilot of BSL accessible IT sessions for Deaf people with partners AK Community in Birkenhead. Further thanks to Liverpool City Council’s One Liverpool Fund for supporting our work with Deaf Asylum Seekers, Migrants and Refugees.

We were honoured to be nominated by the fantastic ladies of the Inner Wheel District 18 who fundraised tirelessly across the year to raise funds for our family events. The total raised was £1,271.

Volunteers

MSDP has a team of 13 volunteers providing frontline support to our reception, community activities and supporting external events.

Volunteers have many reasons for seeking volunteer opportunities. Some may have attended a BSL course and wanted to improve their signing skills, others wanted to support the community and to use their signing skills to help out in any way they can. In August one of our Deaf volunteers successfully gained employment with our Support Service.

Volunteers are placed in different areas within the charity to ensure they get to develop new skills, build on existing ones or simply help others to participate in their community.

Task descriptions:

- Reception/Admin

- Activity co-ordinator/worker

- External events support

- Bar staff on Joe’s Members’ Bar

Partners

Partnerships remain central to how we deliver high‑quality services. Together, we have strengthened referral pathways, pursued joint initiatives, and collaborated on funding opportunities. As a sector, recruitment for people with specialist BSL skills remains challenging and we are especially grateful to partners who have offered support or advice when needed; demonstrating the trust, flexibility, and commitment that define our shared work.

Thank you to our partners including;

Deaf Active
Deafness Resource Centre
Wirral Society of the Blind and Partially Sighted
The Deaf Health Charity SignHealth
Bradbury Fields
Deafness Support Network
Deaf Chief Officers Group
Wirral Health and Wellbeing CIC

Well Placed (Liverpool’s Health and Wellbeing Strategic Leads Forum)
Core 20+5 Wirral

MERSEYSIDE SOCIETY FOR DEAF PEOPLE
COMPANY LIMITED BY GUARANTEE
TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 11 -
Financial review

Finances for the year remained stable, with several contracts receiving small but positive uplifts. Support Services performed particularly well, achieving a 10% increase in income through uplifts and additional client hours. The charity continues to benefit from a diverse income base that includes training courses, interpreting services, rental of meeting room space, and donations and legacies.

Thanks to the successful launch of BSL Level 4 courses training income exceeded target by 43%, continuing the strong performance seen in 2023/24 when sales grew by £13k compared with the previous year. Demand for BSL Interpreting services also increased, delivering 30% above the forecasted budget. Sales of e‑learning packages remained modest, reflecting the need to balance investment in a sales strategy against the anticipated return on investment. At present, the charity is not in a financial position to fund a dedicated sales role.

Trustees are satisfied with the charity’s year‑end position. Operationally, a small surplus aligned with the £5k budget target was achieved. The overall reduction in funds was expected and is attributable to depreciation and mortgage interest. Reserves remain strong, with £355k held in savings generating 4% interest. Strong financial controls and processes ensured cashflow management remained effective throughout the year without the need to draw on reserves. Trustees are actively exploring ethical investment opportunities, including options such as solar and forestry‑based products.

Grant income totalled £56k against an £80k target, reflecting the challenging and increasingly competitive funding environment, which is expected to continue. Inflation remains persistent, although lower than in recent years, and continues to place pressure on both operational and staffing costs.

Trustees have identified several key priorities for the year ahead; each aimed at strengthening the charity’s operational resilience and supporting sustainable growth:

- Maintaining and strengthening Service Level Agreements to ensure continuity of provision of essential services for people with hearing loss and secure the charity’s core income streams.

- Undertaking a strategic review of staff pay, benefits and conditions, to ensure our employment offer remains fair, competitive and aligned with sector standards.

- Preparing for expected interest rate reductions in Summer 2026, which are anticipated to lower mortgage costs and support an improved financial outlook.

- Recruiting a new Business and Operations Manager, enabling the CEO to focus more fully on strategic leadership, partnership development and revenue generation.

- Managing external cost pressures, including increases to Employer National Insurance and the National Minimum Wage. While these have had a material impact this year, the effect is expected to be moderated by falling energy costs and projected lower interest rates.

- Implementing the separation of utilities from the ground floor which the charity leases to a Costa franchise, which is expected to reduce the charity’s utility expenditure.

Thanks to Supporting Organisations

We would like to extend our sincere thanks to the organisations that supported our projects and services this year:

- Vola Consortium

- Bur b obank

- Liverpool City Council

- Wirral Council

- Sefton Council

Financial reserves policy

In line with Charity Commission guidance, Trustees aim to hold at least three months of running costs in free reserves, recognising the uncertainty of funding and the need to ensure service continuity.

MERSEYSIDE SOCIETY FOR DEAF PEOPLE
COMPANY LIMITED BY GUARANTEE
TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 12 -

Accountability

The charity complies with legal and regulatory requirements covering data protection, employment matters (including recruitment, remuneration, discipline and grievance), Income Tax, National Insurance, health and safety, equality, race, gender, and disability.

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

Merseyside Society For Deaf People is a registered charity and company limited by guarantee. The charity is governed by a memorandum of association, 16 June 1997, Revised and approved by Board and Members of the Deaf Community 31 March 2017 and as amended by special resolution dated 18 March 2025. The company has no share capital, being a company limited by guarantee.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mr Andrew Goodwin (Treasurer)
Mrs Elaine McDonald (Chair)
Mrs Jennifer Jones-Gray
Mr David Reader
Mr John Rowson
(Appointed 4 November 2025)
Ms Danyella Johnston
(Appointed 8 July 2025)
Mr Barry Avison

The Trustees have

- Regular reviews of the company’s Risk Register

- Review of our Business Continuity Plans

- Improvements to our Induction processes which now includes the requirement to sign up to the Charity Governance Code Principles

- Increasing staff engagement through staff surveys and all staff meetings

- Inviting representatives from the Deaf Community to observe some Board meetings.

- Dedicated sub-groups for Finance, Safeguarding and People & Culture. Each sub-group is chaired by a designated Trustee Lead with support from staff.

- As part of Trustee commitment to strong governance, completed a review that strengthened the charity’s Memorandum of Association, approved by special resolution on 18 March 2025.

Our Patron is Lord Salisbury

He says “I am very honoured to be a Patron of MSDP, particularly in view of my family’s long connection with the City of Liverpool, and it is a privilege to be a supporter of such an effective organisation. I wish MSDP the very best of good fortune in the years to come.”

Trustee Selection and Development

The charity recruits Trustees onto the board who can contribute to the achievement of the charity’s objectives based on their skills, experience and knowledge. We proactively seek to recruit Trustees with lived experience of d/Deaf issues from a variety of perspectives. Prospective Trustees are asked to complete an application form and skills audit which covers the experience they can offer and their reasons for wishing to be a Trustee. After submitting the form, representatives of the Board interview the prospective Trustee. The appointment of the prospective Trustee is discussed at the next board meeting, and if approved by a majority of Trustees present, is invited to observe the board for a three month probation period before being formally registered with Companies House and the Charity Commission.

MERSEYSIDE SOCIETY FOR DEAF PEOPLE
COMPANY LIMITED BY GUARANTEE
TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 13 -

Any new Trustee is taken through an induction process that includes meeting staff to learn about our services, attending a Deaf Awareness session, completing trustee and safeguarding training, signing up the Charity Governance Code Principles. Providing a three month period before formally signing up a new Trustee allows but the Board and potential Trustee to get to know each other and to get a feel for the charity and our objectives. All Trustees are valued and it is important they become familiar with the charity and are encouraged to take advantage of occasions to meet staff and community members.

All Trustees are expected to participate in relevant planning/training events with management staff and to undergo any necessary training in issues specific to their role.

Auditor

In accordance with the company's articles, a resolution proposing that Michell Charlesworth (Audit) Ltd be reappointed as auditor of the company will be put at a General Meeting.

Annual Accounts

In accordance with Section 172 of the Charities Act 2011, copies of the Trustee’s Report and a full set of audited Annual Accounts are available from the registered office of Merseyside Society for Deaf People.

Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

Small company provisions

This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

The trustees' r eport was approved by the Board of Trustees.

Mr Andrew Goodwin (Treasurer)
Trustee
Dated: 17 March 2026
MERSEYSIDE SOCIETY FOR DEAF PEOPLE
COMPANY LIMITED BY GUARANTEE
STATEMENT OF TRUSTEES' RESPONSIBILITIES
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 14 -

The trustees, who are also the directors of Merseyside Society for Deaf People for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

- select suitable accounting policies and then apply them consistently;

- observe the methods and principles in the Charities SORP;

- make judgements and estimates that are reasonable and prudent;

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

MERSEYSIDE SOCIETY FOR DEAF PEOPLE
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF MERSEYSIDE SOCIETY FOR DEAF PEOPLE
- 15 -

Opinion

We have audited the financial statements of Merseyside Society for Deaf People (the ‘charity’) for the year ended 30 September 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

-

give a true and fair view of the state of the charitable company's affairs as at 30 September 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-

have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

-

the information given in the trustees' r eport, which includes the d irectors’ r eport prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-

the d irectors' r eport included within the trustees' r eport has been prepared in accordance with applicable legal requirements.

MERSEYSIDE SOCIETY FOR DEAF PEOPLE
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF MERSEYSIDE SOCIETY FOR DEAF PEOPLE
- 16 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the d irectors' r eport included within the trustees' r eport.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

-

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

-

the financial statements are not in agreement with the accounting records and returns; or

-

certain disclosures of trustees' remuneration specified by law are not made; or

-

we have not received all the information and explanations we require for our audit; or

-

the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the Trustees' Report and from the requirement to prepare a Strategic Report.

Responsibilities of trustees

As explained more fully in the s tatement of trustees' r esponsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

The extent to which the audit was considered capable of detecting irregularities, including fraud

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

- the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

- we identified the laws and regulations applicable to the company through discussions with directors and other management;

- we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006, taxation legislation and data protection, anti-bribery, employment and health and safety legislation;

- we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and

- identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

MERSEYSIDE SOCIETY FOR DEAF PEOPLE
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF MERSEYSIDE SOCIETY FOR DEAF PEOPLE
- 17 -

W e assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

- making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and

- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we:

- performed analytical procedures to identify any unusual or unexpected relationships;

- tested journal entries to identify unusual transactions;

- assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias; and

- investigated the rationale behind significant or unusual transactions.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

- agreeing financial statement disclosures to underlying supporting documentation;

- reading the minutes of meetings of those charged with governance; and

- enquiring of management as to actual and potential litigation and claims.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Anita Mason BA (Hons) BFP FCA (Senior Statutory Auditor)
for and on behalf of Mitchell Charlesworth (Audit) Limited
1 April 2026
Accountants
Statutory Auditor
Suites C,D,E, & F
14th Floor The Plaza
100 Old Hall Street
Liverpool
L3 9QJ
MERSEYSIDE SOCIETY FOR DEAF PEOPLE
COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 18 -
Current financial year
Unrestricted
Restricted
Total
Total
funds
funds
2025
2025
2025
2024
Notes
£
£
£
£
Income from:
Donations and legacies
3
5,915
-
5,915
12,432
Charitable activities
4
987,379
7,513
994,892
850,343

Investment s

5
77,771
-
77,771
98,882
Other income
6
4,380
-
4,380
3,859
Total income
1,075,445
7,513
1,082,958
965,516
Expenditure on:
Charitable activities
7
1,118,736
21,580
1,140,316
1,075,629
Total expenditure
1,118,736
21,580
1,140,316
1,075,629
Net movement in funds
(43,291)
(14,067)
(57,358)
(110,113)
Reconciliation of funds
Fund balances at 1 October 2024
1,206,111
14,067
1,220,178
1,330,291
Fund balances at 30 September 2025
1,162,820
-
1,162,820
1,220,178

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The movement in funds detailed above complies with the requirements for a statement of changes in equity under FRS102.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
MERSEYSIDE SOCIETY FOR DEAF PEOPLE
COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 19 -
Prior financial year
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
Notes
£
£
£
Income from:
Donations and legacies
3
12,432
-
12,432
Charitable activities
4
833,956
16,387
850,343

Investment s

5
98,882
-
98,882
Other income
6
3,859
-
3,859
Total income
949,129
16,387
965,516
Expenditure on:
Charitable activities
7
1,065,509
10,120
1,075,629
Total expenditure
1,065,509
10,120
1,075,629
Net movement in funds
(116,380)
6,267
(110,113)
Reconciliation of funds
Fund balances at 1 October 2023
1,322,491
7,800
1,330,291
Fund balances at 30 September 2024
1,206,111
14,067
1,220,178

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The movement in funds detailed above complies with the requirements for a statement of changes in equity under FRS102.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
MERSEYSIDE SOCIETY FOR DEAF PEOPLE
COMPANY LIMITED BY GUARANTEE
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 20 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
12
5,148
7,524
Tangible assets
13
1,094,788
1,137,717
1,099,936
1,145,241
Current assets
Debtors
15
144,337
132,420
Cash at bank and in hand
396,272
461,006
540,609
593,426
Creditors: amounts falling due within one year
16
(140,480)
(137,276)
Net current assets
400,129
456,150
Total assets less current liabilities
1,500,065
1,601,391
Creditors: amounts falling due after more than one year
18
(337,245)
(381,213)
Net assets
1,162,820
1,220,178
Income funds
Restricted funds
22
-
14,067
Unrestricted funds
Designated funds
23
85,288
-
General unrestricted funds
1,053,541
1,182,120
Revaluation reserve
24
23,991
23,991
1,162,820
1,206,111
1,162,820
1,220,178
The financial statements were approved by the Trustees on 17 March 2026
Mr Andrew Goodwin (Treasurer)
Trustee
Company registration number 03389496
MERSEYSIDE SOCIETY FOR DEAF PEOPLE
COMPANY LIMITED BY GUARANTEE
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 21 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash absorbed by operations
27
(101,860)
(128,840)
Investing activities
Purchase of tangible fixed assets
-
(46,564)
Investment income received
77,771
98,882
Net cash generated from investing activities
77,771
52,318
Financing activities
Repayment of bank loans
(40,645)
(36,765)
Net cash used in financing activities
(40,645)
(36,765)
Net decrease in cash and cash equivalents
(64,734)
(113,287)
Cash and cash equivalents at beginning of year
461,006
574,293
Cash and cash equivalents at end of year
396,272
461,006
MERSEYSIDE SOCIETY FOR DEAF PEOPLE
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 22 -
1
Accounting policies
Charity information

Merseyside Society for Deaf People is a private company limited by guarantee incorporated in England and Wales. The registered office is Queens Drive Retail Park, West Derby, Liverpool, L13 0DJ.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). 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 a mounts in these financial statements are rounded to the nearest £.

The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the trustees have have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

1.4
Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt.

MERSEYSIDE SOCIETY FOR DEAF PEOPLE
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 23 -

Income from donations and grants, including capital grants, and contract income is included in income when these are receivable, except as follows:

- When donors specify that donations and grants given to the charity must be used in future accounting periods, the income is deferred until those periods.

- When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred and not included in income until the preconditions for use have been met.

- When donors specify that donations and grants, including capital grants, are for particular restricted purposes, which do not amount to preconditions regarding entitlement, this income is included in restricted funds when receivable.

Other grants, which have particular service requirements and which are provided in accordance with a contract or service level agreement are included in the Statement of Financial Activities under the heading Charitable Activities.

Rental income from operating leases (net of any incentives given to the lessees) is recognised on a straight-line basis over the lease term.

1.5
Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to that category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Management and governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

1.6
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Development costs
over 5 years
1.7
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold buildings
2% on cost of buildings
Property improvements
10% on cost
Fixtures, fittings and equipment
10% - 20% on cost
Computers
20% on cost
MERSEYSIDE SOCIETY FOR DEAF PEOPLE
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 24 -

Freehold land is not depreciated.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.8
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).

1.9
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

MERSEYSIDE SOCIETY FOR DEAF PEOPLE
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 25 -
1.11
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.13
Leases

Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.

Rentals received under operating leases are credited to the Statement of Financial Activity on a straight line basis over the period of the lease.

1.14

Taxation

The charity benefits from various exemptions from taxation afforded by tax legislation and is not liable to corporation tax on income or gains falling within those exemptions. Recovery is made of tax deducted from qualifying income and from receipts under gift aid.

The charity is not able to recover Value Added Tax. Expenditure is recorded in the accounts inclusive of VAT.

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

There are no critical accounting estimates or judgements in these accounts.

3
Donations and legacies
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Donations and gifts
5,915
12,232
Legacies receivable
-
200
5,915
12,432
MERSEYSIDE SOCIETY FOR DEAF PEOPLE
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 26 -
4
Charitable activities
2025
2024
£
£
Education, welfare and support
Income from charitable activities
488,905
398,003
Services provided under contract
449,240
435,611
Performance related grants
56,747
16,729
994,892
850,343
Analysis by fund
Unrestricted funds
987,379
Restricted funds
7,513
994,892
For the year ended 30 September 2024
Unrestricted funds
833,956
Restricted funds
16,387
850,343
5
Income from investments
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Rental income
71,066
77,539
Interest receivable
6,705
21,343
77,771
98,882
6
Other income
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Other income
4,380
3,859
MERSEYSIDE SOCIETY FOR DEAF PEOPLE
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 27 -
7
Charitable activities
2025
2024
£
£
Education, welfare and support
Staff costs
681,203
625,864

Exam fees

6,701
1,872

Other costs

65,028
32,108
752,932
659,844
Share of support costs (see note 8)
371,103
377,163
Share of governance costs (see note 8)
16,281
38,622
1,140,316
1,075,629
Analysis by fund
Unrestricted funds
1,118,736
1,065,509
Restricted funds
21,580
10,120
1,140,316
1,075,629
8
Support costs
Support costs
Governance costs
2025
Support costs
Governance costs
2024
£
£
£
£
£
£
Staff costs
31,841
-
31,841
59,060
-
59,060
Depreciation & amortisation
45,305
-
45,305
41,159
-
41,159

Premises costs

69,074
-
69,074
54,621
-
54,621

Office costs

81,439
-
81,439
62,933
-
62,933

Other costs

143,444
-
143,444
159,390
-
159,390
Audit fees
-
8,160
8,160
-
7,770
7,770
Accountancy
-
5,289
5,289
-
6,115
6,115
Legal and professional
-
2,832
2,832
-
24,737
24,737
371,103
16,281
387,384
377,163
38,622
415,785
Analysed between
Charitable activities
371,103
16,281
387,384
377,163
38,622
415,785

Support and governance costs are recharged to charitable activities.

MERSEYSIDE SOCIETY FOR DEAF PEOPLE
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 28 -
9
Auditor's remuneration

The analysis of auditor's remuneration is as follows:

Fees payable to the charity's auditor
2025
2024
£
£
Audit of the charity's annual accounts
8,160
7,770
Non-audit services
All other non-audit services
5,289
6,115
10
Trustees

None of the trustees (or any persons connected with them) received any remuneration during the year. During the year one trustee was reimbursed expenses of £212 (2024- no trustees remunerated or reimbursed expenses).

11
Employees
Number of employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
Charitable activity
25
24
Management and support
3
3
28
27
Employment costs
2025
2024
£
£
Wages and salaries
651,866
631,017
Social security costs
43,749
38,844
Other pension costs
17,429
15,063
713,044
684,924

Included within payroll costs above is £94,844 (2024: £72,175) for costs of freelance interpreters and bank staff.

There were no employees whose annual remuneration was £60,000 or more (2024: none).
MERSEYSIDE SOCIETY FOR DEAF PEOPLE
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 29 -
12
Intangible fixed assets
Development costs
£
Cost
At 1 October 2024 and 30 September 2025
11,880
Amortisation and impairment
At 1 October 2024
4,356
Amortisation charged for the year
2,376
At 30 September 2025
6,732
Carrying amount
At 30 September 2025
5,148
At 30 September 2024
7,524
13
Tangible fixed assets
Freehold land and buildings
Fixtures, fittings and equipment
Computers
Total
£
£
£
£
Cost
At 1 October 2024
1,268,170
107,114
62,873
1,438,157
At 30 September 2025
1,268,170
107,114
62,873
1,438,157
Depreciation and impairment
At 1 October 2024
198,048
84,939
17,453
300,440
Depreciation charged in the year
24,756
5,139
13,034
42,929
At 30 September 2025
222,804
90,078
30,487
343,369
Carrying amount
At 30 September 2025
1,045,366
17,036
32,386
1,094,788
At 30 September 2024
1,070,122
22,175
45,420
1,137,717
MERSEYSIDE SOCIETY FOR DEAF PEOPLE
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
13
Tangible fixed assets
(Continued)
- 30 -

The land at Queens Drive is included at the deemed cost of £30,359 as allowed by regulations under FRS102 and the charity SORP 2015, see note 24.

Barclays Bank plc hold a floating charge over all property or undertakings of the charity.

National Westminster Bank plc hold a legal charge, created in July 2017, over freehold land and buildings at Queens Drive, West Derby, Liverpool.

As at 30 September 20 25 the amount owed to National Westminster Bank plc was £380,697 (2024: £421,342).

Freehold land and buildings includes investment property which comprises one floor of the property at Queens Drive, West Derby, Liverpool. The entire property is accounted for as freehold land and buildings within tangible fixed assets as the fair value of the investment property component cannot be measured reliably without undue costs to the charity.

14
Financial instruments
2025
2024
£
£
Carrying amount of financial assets
Debt instruments measured at amortised cost
492,845
540,663
Carrying amount of financial liabilities
Measured at amortised cost
450,185
462,626
15
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
96,573
77,305
Other debtors
-
2,352
Prepayments and accrued income
25,224
26,303
121,797
105,960
2025
2024
Amounts falling due after more than one year:
£
£
Prepayments and accrued income
22,540
26,460
Total debtors
144,337
132,420
MERSEYSIDE SOCIETY FOR DEAF PEOPLE
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 31 -
16
Creditors: amounts falling due within one year
2025
2024
Notes
£
£
Bank loans
19
43,452
40,129
Other taxation and social security
10,690
9,430
Deferred income
17
16,850
46,433
Trade creditors
54,142
30,200
Other creditors
4,262
-
Accruals
11,084
11,084
140,480
137,276
17
Deferred income
2025
2024
£
£
Other deferred income
16,850
46,433

Deferred income is included in the financial statements as follows:

2025
2024
£
£
Total deferred income at 1 October 2024
46,433
-
Amounts received in year
16,850
46,433
Amounts credited to statement of financial activities
(46,433)
-
Total deferred income at 30 September 2025
16,850
46,433
18
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans
19
337,245
381,213
The bank loans are secured by legal charges over the charity's property as detailed in the fixed asset and borrowings notes (see notes 13 & 19)

MERSEYSIDE SOCIETY FOR DEAF PEOPLE
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 32 -
19
Loans
2025
2024
£
£
Bank loans
380,697
421,342
Payable within one year
43,452
40,129
Payable after one year
337,245
381,213
Amounts included above which fall due after five years:
Payable by instalments
133,890
190,369

The bank loan is secured by a legal charge over the charity's property in Queens Drive, Liverpool.

20
Retirement benefit schemes
Defined contribution schemes

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

The charge in the statement of financial activities for the year in respect of defined contribution schemes was £1 7,429 (2024: £15,063).

MERSEYSIDE SOCIETY FOR DEAF PEOPLE
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 33 -
21
Operating lease commitments

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2025
2024
£
£
Within one year
1,530
1,530
Between two and five years
1,913
3,443
3,443
4,973
Lessor

The operating leases represent leases to third part ies. The lease s are negotiated over terms of 5 to 15 years and rental income is fixed for 5 years. The longer lease s include s a provision for five-yearly upward rent reviews according to prevailing market conditions. There are no options in place for any party to extend the terms of the lease s.

At the reporting end date the charity had contracted with tenants for the following minimum lease payments:

2025
2024
£
£
Within one year
58,800
58,800
Between two and five years
235,200
235,200
In over five years
99,718
147,000
393,718
441,000
MERSEYSIDE SOCIETY FOR DEAF PEOPLE
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 34 -
22
Restricted funds

The restricted funds of the charity compri se the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be use d.

At 1 October 2024
Income
Expenditure
At 30 September 2025
£
£
£
£
Wirral Building Fund
2,800
-
(2,800)
-
Burbobank
-
4,733
(4,733)
-
Deaf Migrants
8,370
1,112
(9,482)
-
Vola Consortium
2,897
-
(2,897)
-
Signs of Sanctuary
-
1,668
(1,668)
-
14,067
7,513
(21,580)
-
Previous year:
At 1 October 2023
Income
Expenditure
At 30 September 2024
£
£
£
£
Wirral Building Fund
7,800
-
(5,000)
2,800
Deaf Migrants
-
8,370
-
8,370
Vola Consortium
-
8,017
(5,120)
2,897
7,800
16,387
(10,120)
14,067

The Wirral building fund aims to raise funds to purchase and renovate a building on the Wirral to enable the charity to reach those who need it most. This has been released to general funds and we gave back the funds raised by Wirral Deaf Community.

Burbobank - This project delivered a 10‑week programme of IT classes to improve digital inclusion for Deaf people in the Wirral, helping them build essential skills such as online banking, email use, job searching, and using assistive technology. By providing accessible learning with BSL interpreters and dedicated support, the project aimed to increase independence, reduce isolation, and enhance opportunities for employment and community participation.

Deaf Migrants - This project aims to reduce social isolation experienced by Deaf refugees, Deaf people seeking asylum and Deaf vulnerable migrants, to involve them in their local communities.

Vola Consortium - This project created an accessible digital hub for Deaf, hard‑of‑hearing, and Deaf‑blind people specifically for public use in MSDP community spaces by upgrading broadband, improving Wi‑Fi infrastructure, and enhancing donated PCs with essential performance and security upgrades. These improvements enabled inclusive IT training, drop‑in access, and one‑to‑one support, reducing isolation while increasing digital confidence, independence, and opportunities for employment.

One Liverpool – Signs of Sanctuary project: This project reduces social isolation for Deaf refugees, asylum seekers, and vulnerable migrants by encouraging engagement in Deaf‑led cultural activities, one‑to‑one support and International Sign Language accessible resources. Through training, partnership work, and the creation of visual welcome materials, it aims to strengthen community integration, improve access to services, and empower participants to connect with both Deaf and wider local communities.

MERSEYSIDE SOCIETY FOR DEAF PEOPLE
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 35 -
23
Designated funds

The unrestricted funds of the charity compri se the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be use d. The se include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

Balance at
1 October 2023
Transfers
Balance at
1 October 2024
Transfers
Balance at
30 September 2025
£
£
£
£
£
Contingency fund
-
-
-
85,288
85,288
-
-
-
85,288
85,288

The contingency fund has been created to set aside funds which will cover staff redundancies in the unlikely event that the charity should close.

24
Revaluation reserve

Included within the unrestricted funds is the revaluation reserve of £23,991 (2024: £23,991). This relates to the proportion of the land at Queens Drive, West Derby, that was retained in the year ended 30 September 2015 following the sale of the rest of the site and the old building. The land had been revalued in the year ended 31 March 2012 and on transition to FRS 102 the charity elected to measure land and buildings at deemed cost. The existing revaluation reserve at the transition date has been retained within unrestricted funds.

MERSEYSIDE SOCIETY FOR DEAF PEOPLE
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 36 -
25
Analysis of net assets between funds
Unrestricted
Designated
Restricted
Total
Unrestricted
Designated
Restricted
Total
2025
2025
2025
2025
2024
2024
2024
2024
£
£
£
£
£
£
£
£
Fund balances at 30 September 2025 are represented by:
Intangible fixed assets
5,148
-
-
5,148
7,524
-
-
7,524
Tangible assets
1,094,788
-
-
1,094,788
1,137,717
-
-
1,137,717
Current assets/(liabilities)
314,841
85,288
-
400,129
442,083
-
14,067
456,150
Long term liabilities
(337,245)
-
-
(337,245)
(381,213)
-
-
(381,213)
1,077,532
85,288
-
1,162,820
1,206,111
-
14,067
1,220,178
MERSEYSIDE SOCIETY FOR DEAF PEOPLE
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 37 -
26
Related party transactions
Remuneration of key management personnel

The remuneration of key management personnel was as follows:

2025
2024
£
£
Aggregate remuneration
83,833
108,318

Merseyside Society for Deaf People is a director of Wirral Health & Wellbeing CIC, during the year MSDP received income of £152,251 (2024: £143,797) from Wirral Health & Wellbeing CIC.

There were no other related party transactions in the year.

27
Cash absorbed by operations
2025
2024
£
£
Deficit for the year
(57,358)
(110,113)
Adjustments for:
Investment income recognised in statement of financial activities
(77,771)
(98,882)
Amortisation and impairment of intangible assets
2,376
3,960
Depreciation and impairment of tangible fixed assets
42,929
37,199
Movements in working capital:
(Increase) in debtors
(11,917)
(13,412)
Increase in creditors
29,464
5,975
(Decrease)/increase in deferred income
(29,583)
46,433
Cash absorbed by operations
(101,860)
(128,840)
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